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Table of Contents
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-Q
(Mark One)
☒ |
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For the quarterly period ended: June 30, 2023
or
☐ |
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For the transition period from ____________ to
_____________
Commission File Number: 000-49709
CARDIFF LEXINGTON CORPORATION |
(Exact name of registrant as specified in its charter) |
Nevada |
|
84-1044583 |
(State or other jurisdiction of incorporation or organization) |
|
(I.R.S. Employer Identification No.) |
3753 Howard Hughes Parkway, Suite 200, Las Vegas, NV |
|
89169 |
(Address of principal executive offices) |
|
(Zip Code) |
844-628-2100 |
(Registrant’s telephone number, including area code) |
3200 Bel Air Drive, Las Vegas, NV 89109
|
(Former name, former address and former fiscal year, if changed since last report) |
Securities registered pursuant to Section 12(b)
of the Act: None
Securities
registered pursuant to Section 12(g) of the Act: Common Stock, $0.001 par value
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).
Yes ☒ No ☐
Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company”
and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Large accelerated filer
☐ |
Accelerated filer ☐ |
Non-accelerated filer ☒ |
Smaller reporting company ☒ |
|
Emerging growth company ☐
|
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for comply
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No
☒
As of June 30, 2023, there were 943,475,613 shares of common stock
of the registrant issued and outstanding.
CARDIFF LEXINGTON CORPORATION
Quarterly Report on Form 10-Q
Period Ended June 30, 2023
TABLE OF CONTENTS
PART I
FINANCIAL INFORMATION
PART II
OTHER INFORMATION
PART I
FINANCIAL INFORMATION
| ITEM 1. | FINANCIAL STATEMENTS. |
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
CARDIFF
LEXINGTON CORPORATION AND SUBSIDIARIES
CONDENSED
CONSOLIDATED BALANCE SHEETS
AS OF
JUNE 30, 2023 AND DECEMBER 31, 2022
(UNAUDITED)
| |
| | | |
| | |
| |
June 30, 2023 | | |
December 31, 2022 | |
| |
| | |
| |
ASSETS | |
| | | |
| | |
Current assets | |
| | | |
| | |
Cash | |
$ | 411,209 | | |
$ | 226,802 | |
Accounts receivable-net | |
| 9,193,529 | | |
| 6,604,780 | |
Prepaid and other current assets | |
| 5,000 | | |
| 5,000 | |
Total current assets | |
| 9,609,738 | | |
| 6,836,582 | |
| |
| | | |
| | |
Property and equipment, net | |
| 47,438 | | |
| 55,439 | |
Land | |
| 540,000 | | |
| 540,000 | |
Goodwill | |
| 5,666,608 | | |
| 5,666,608 | |
Right of use - assets | |
| 153,933 | | |
| 218,926 | |
Due from related party | |
| 4,979 | | |
| 4,979 | |
Other assets | |
| 30,823 | | |
| 30,823 | |
Total assets | |
$ | 16,053,519 | | |
$ | 13,353,357 | |
| |
| | | |
| | |
LIABILITIES, MEZZANINE EQUITY AND DEFICIENCY IN STOCKHOLDERS' EQUITY | |
| | | |
| | |
Current liabilities | |
| | | |
| | |
Accounts payable and accrued expense | |
$ | 2,522,332 | | |
$ | 2,038,595 | |
Accrued expenses - related parties | |
| 4,084,557 | | |
| 3,750,557 | |
Accrued interest | |
| 590,144 | | |
| 350,267 | |
Right of use - liability | |
| 126,752 | | |
| 142,307 | |
Due to director & officer | |
| 123,192 | | |
| 123,192 | |
Notes payable | |
| 24,724 | | |
| 15,809 | |
Notes payable - related party | |
| 156,384 | | |
| 37,024 | |
Convertible notes payable, net of debt discounts of $100,347 and $46,797, respectively | |
| 3,868,068 | | |
| 3,515,752 | |
Total current liabilities | |
| 11,496,153 | | |
| 9,973,503 | |
| |
| | | |
| | |
Other liabilities | |
| | | |
| | |
Notes payable | |
| 144,594 | | |
| 139,789 | |
Operating lease liability – long term | |
| 32,205 | | |
| 84,871 | |
Total liabilities | |
| 11,672,952 | | |
| 10,198,163 | |
| |
| | | |
| | |
Mezzanine equity | |
| | | |
| | |
Redeemable Series N Senior Convertible Preferred Stock - 3,000,000 shares authorized, $0.001 par value, stated value $4.00, 868,058shares issued and outstanding at June 30, 2023 and December 31, 2022 | |
| 3,682,537 | | |
| 3,125,002 | |
Redeemable Series X Senior Convertible Preferred Stock - 5,000,000 shares authorized, $0.001 par value, stated value $4.00, 375,000 shares issued and outstanding at June 30, 2023 and December 31, 2022 | |
| 1,615,068 | | |
| 1,500,000 | |
Total Mezzanine Equity | |
| 5,297,605 | | |
| 4,625,002 | |
| |
| | | |
| | |
Stockholders' equity (deficit) | |
| | | |
| | |
Series B Preferred Stock - 3,000,000 shares authorized, $0.001 par value, stated value $4.00, 2,134,478 and 2,131,328 shares issued and outstanding at June 30, 2023 and December 31, 2022, respectively | |
| 8,537,912 | | |
| 8,525,313 | |
Series C Preferred Stock - 500 shares authorized, $0.001 par value, stated value $4.00, 122 shares issued and outstanding at June 30, 2023 and December 31, 2022 | |
| 488 | | |
| 488 | |
Series E Preferred Stock - 1,000,000 shares authorized, $0.001 par value, stated value $4.00, 150,750 shares issued and outstanding at June 30, 2023 and December 31, 2022 | |
| 603,000 | | |
| 603,000 | |
Series F-1 Preferred Stock - 800,000 shares authorized, $0.001 par value, stated value $4.00, 35,752 shares issued and outstanding at June 30, 2023 and December 31, 2022 | |
| 143,008 | | |
| 143,008 | |
Series I Preferred Stock - 500,000,000 shares authorized, $0.001 par value, 14,885,000 shares issued and outstanding at June 30, 2023 and December 31, 2022 | |
| 59,540,000 | | |
| 59,540,000 | |
Series J Preferred Stock - 10,000,000 shares authorized, $0.001 par value, stated value $4.00, 1,713,584 shares issued and outstanding at June 30, 2023 and December 31, 2022 | |
| 6,854,336 | | |
| 6,854,336 | |
Series L Preferred Stock - 100,000,000 shares authorized, $0.001 par value, stated value $4.00, 319,493 shares issued and outstanding at June 30, 2023 and December 31, 2022 | |
| 1,277,972 | | |
| 1,277,972 | |
Series R Preferred Stock - 5,000 shares authorized, $0.001 par value, stated value of $1,200, 165 shares issued and outstanding at June 30, 2023 and December 31, 2022 | |
| 198,000 | | |
| 198,000 | |
Common Stock - 7,500,000,000 shares authorized, $0.001 par value; 943,475,613 and 789,796,735 shares issued and outstanding at June 30, 2023 and December 31, 2022, respectively | |
| 943,475 | | |
| 824,793 | |
Additional paid-in capital | |
| (8,497,309 | ) | |
| (8,581,265 | ) |
Accumulated deficit | |
| (70,517,920 | ) | |
| (70,855,453 | ) |
Total stockholders' equity (deficit) | |
| (917,038 | ) | |
| (1,469,808 | ) |
Total liabilities, mezzanine equity and stockholders' equity | |
$ | 16,053,519 | | |
$ | 13,353,357 | |
The accompanying notes are an integral part of
these condensed consolidated financial statements
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
FOR THE THREE AND SIX MONTHS ENDED JUNE 30,
2023 AND 2022
(UNAUDITED)
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| | | |
| | | |
| | | |
| | |
| |
THREE MONTHS
ENDED JUNE 30, | | |
SIX MONTHS
ENDED JUNE 30, | |
| |
2023 | | |
2022
(Restated) | | |
2023 | | |
2022
(Restated) | |
REVENUE | |
| | |
| | |
| | |
| |
Financial Services | |
$ | 118,304 | | |
$ | 472,014 | | |
$ | 272,703 | | |
$ | 936,857 | |
Healthcare | |
| 3,364,506 | | |
| 2,619,218 | | |
| 6,070,905 | | |
| 5,051,525 | |
Total revenue | |
| 3,482,810 | | |
| 3,091,232 | | |
| 6,343,608 | | |
| 5,988,382 | |
| |
| | | |
| | | |
| | | |
| | |
COST OF SALES | |
| | | |
| | | |
| | | |
| | |
Financial Services | |
| 21,297 | | |
| 112,776 | | |
| 48,126 | | |
| 325,222 | |
Healthcare | |
| 1,081,689 | | |
| 983,842 | | |
| 2,037,983 | | |
| 1,887,624 | |
Total cost of sales | |
| 1,102,986 | | |
| 1,096,618 | | |
| 2,086,109 | | |
| 2,212,846 | |
| |
| | | |
| | | |
| | | |
| | |
GROSS PROFIT | |
| 2,379,824 | | |
| 1,994,614 | | |
| 4,257,499 | | |
| 3,775,536 | |
| |
| | | |
| | | |
| | | |
| | |
OPERATING EXPENSES | |
| | | |
| | | |
| | | |
| | |
Depreciation expense | |
| 3,365 | | |
| 5,783 | | |
| 8,000 | | |
| 11,566 | |
Selling, general and administrative | |
| 670,289 | | |
| 866,213 | | |
| 1,829,768 | | |
| 1,940,477 | |
Total operating expenses | |
| 673,654 | | |
| 871,996 | | |
| 1,837,768 | | |
| 1,952,043 | |
| |
| | | |
| | | |
| | | |
| | |
INCOME FROM OPERATIONS | |
| 1,706,170 | | |
| 1,122,618 | | |
| 2,419,731 | | |
| 1,823,493 | |
| |
| | | |
| | | |
| | | |
| | |
OTHER INCOME (EXPENSE) | |
| | | |
| | | |
| | | |
| | |
Other income | |
| – | | |
| 8 | | |
| 205 | | |
| 8 | |
Gain on forgiveness of debt | |
| – | | |
| – | | |
| 390 | | |
| – | |
Interest expense and finance charge | |
| (844,459 | ) | |
| (1,035,811 | ) | |
| (1,539,623 | ) | |
| (3,255,987 | ) |
Conversion cost penalty and reimbursement | |
| – | | |
| – | | |
| (2,000 | ) | |
| – | |
Penalties and fees | |
| (15,000 | ) | |
| – | | |
| (30,000 | ) | |
| – | |
Amortization of debt discounts | |
| (30,633 | ) | |
| (111,706 | ) | |
| (48,616 | ) | |
| (156,252 | ) |
Total other income (expenses) | |
| (890,092 | ) | |
| (1,147,509 | ) | |
| (1,619,644 | ) | |
| (3,412,231 | ) |
| |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | |
LOSS FROM DISCONTINUED OPERATIONS | |
| – | | |
| (36,935 | ) | |
| – | | |
| (35,542 | ) |
| |
| | | |
| | | |
| | | |
| | |
NET INCOME (LOSS) FOR THE PERIOD | |
$ | 816,078 | | |
$ | (61,826 | ) | |
$ | 800,087 | | |
$ | (1,624,280 | ) |
DEEMED DIVIDENDS ON PREFERRED STOCK | |
| (125,744 | ) | |
| – | | |
| (462,555 | ) | |
| – | |
NET INCOME (LOSS)
ATTRIBUTABLE TO COMMON SHAREHOLDERS | |
$ | 690,334 | | |
$ | (61,826 | ) | |
$ | 337,532 | | |
$ | (1,624,280 | ) |
| |
| | | |
| | | |
| | | |
| | |
BASIC INCOME (LOSS) PER SHARE | |
| | | |
| | | |
| | | |
| | |
Continuing operations | |
$ | 0.00 | | |
| (0.00 | ) | |
| 0.00 | | |
| (0.01 | ) |
Discontinued operations | |
$ | 0.00 | | |
| (0.00 | ) | |
| 0.00 | | |
| (0.00 | ) |
| |
| | | |
| | | |
| | | |
| | |
DILUTED INCOME (LOSS) PER SHARE | |
| | | |
| | | |
| | | |
| | |
Continuing operations | |
$ | 0.00 | | |
| (0.00 | ) | |
| 0.00 | | |
| (0.00 | ) |
Discontinued operations | |
$ | 0.00 | | |
| (0.00 | ) | |
| 0.00 | | |
| (0.00 | ) |
| |
| | | |
| | | |
| | | |
| | |
BASIC WEIGHTED AVERAGE NUMBER OF COMMON SHARES – CONTINUED AND DISCONTINUED OPERATIONS | |
| 930,254,713 | | |
| 166,130,069 | | |
| 901,781,592 | | |
| 166,130,069 | |
DILUTED WEIGHTED AVERAGE NUMBER OF COMMON SHARES – CONTINUED AND DISCONTINUED OPERATIONS | |
| 14,435,802,103 | | |
| 166,130,069 | | |
| 17,836,079,282 | | |
| 166,130,069 | |
The accompanying notes are an integral part of
these condensed consolidated financial statements
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’
EQUITY (DEFICIENCY)
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
Preferred
Stock Series A,
K and I | | |
Preferred
Stock Series B,
D, E, F, F-1, G, H, L | | |
Preferred
Stock Series
C and R | | |
Treasury Stock | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | |
Balance December 31, 2021 (Restated) | |
| 23,085,563 | | |
$ | 59,548,201 | | |
| 3,595,952 | | |
$ | 14,383,808 | | |
| 287 | | |
$ | 198,488 | | |
| (619,345 | ) | |
$ | (4,967,686 | ) |
Distribution of dividend | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| | | |
| | | |
| – | |
Net loss | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Balance, June 30, 2022 (Restated) | |
| 23,085,563 | | |
$ | 59,548,201 | | |
| 3,595,952 | | |
$ | 14,383,808 | | |
| 287 | | |
$ | 198,488 | | |
| (619,345 | ) | |
$ | (4,967,686 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance December 31, 2022 | |
| 14,885,001 | | |
$ | 59,540,000 | | |
| 4,350,907 | | |
$ | 17,403,628 | | |
| 287 | | |
$ | 198,488 | | |
| – | | |
| – | |
Conversion of convertible notes payable | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Distribution of dividend | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Issuance of preferred stock series B | |
| – | | |
| – | | |
| 3,150 | | |
| 12,600 | | |
| – | | |
| – | | |
| – | | |
| – | |
Net income | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Balance, June 30, 2023 | |
| 14,885,001 | | |
$ | 59,540,000 | | |
| 4,354,057 | | |
$ | 17,416,228 | | |
| 287 | | |
$ | 198,488 | | |
| – | | |
$ | – | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
| |
Common Stock | | |
Additional Paid-in | | |
Accumulated | | |
Total Stockholders’ | |
| |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Deficit | |
Balance December 31, 2021 (Restated) | |
| 166,130,069 | | |
$ | 167,421 | | |
$ | (3,479,126 | ) | |
$ | (65,118,744 | ) | |
$ | 732,361 | |
Distribution of dividend | |
| – | | |
| – | | |
| – | | |
| (100,476 | ) | |
| (100,476 | ) |
Net loss | |
| – | | |
| – | | |
| – | | |
| (1,624,280 | ) | |
| (1,624,280 | ) |
Balance, June 30, 2022 (Restated) | |
| 166,130,069 | | |
$ | 167,421 | | |
$ | (3,479,126 | ) | |
$ | (66,843,500 | ) | |
$ | (992,395 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Balance December 31, 2022 | |
| 824,793,235 | | |
$ | 824,793 | | |
$ | (8,581,264 | ) | |
$ | (70,855,453 | ) | |
$ | (1,469,808 | ) |
Conversion of convertible notes payable | |
| 118,682,378 | | |
| 118,682 | | |
| 71,555 | | |
| – | | |
| 190,237 | |
Accrued dividend | |
| – | | |
| – | | |
| – | | |
| (462,554 | ) | |
| (462,554 | ) |
Issuance of preferred stock series B | |
| – | | |
| – | | |
| 12,400 | | |
| – | | |
| 25,000 | |
Net income | |
| – | | |
| – | | |
| – | | |
| 800,087 | | |
| 800,087 | |
Balance, June 30, 2023 | |
| 943,475,613 | | |
$ | 943,475 | | |
$ | (8,497,308 | ) | |
$ | (70,517,920 | ) | |
$ | (917,038 | ) |
The accompanying notes are an integral part of
these condensed consolidated financial statements
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENT OF
CASH FLOWS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
| |
| | | |
| | |
| |
Six Months Ended June 30, | |
| |
2023 | | |
2022 (Restated) | |
CASH FLOWS FROM OPERATING ACTIVITIES | |
| | | |
| | |
Net income (loss) for the period | |
$ | 800,087 | | |
$ | (1,624,280 | ) |
Adjustments to reconcile net loss to net cash used in operating activities: | |
| | | |
| | |
Depreciation | |
| 8,000 | | |
| 21,628 | |
Amortization of loan discount | |
| 48,616 | | |
| 156,252 | |
Gain on forgiveness of debt | |
| (390 | ) | |
| – | |
Other noncash items, net | |
| – | | |
| (28,271 | ) |
Bad debt | |
| 270,000 | | |
| – | |
Fair value settled upon conversion | |
| 123,566 | | |
| – | |
Conversion and note issuance cost | |
| 7,000 | | |
| – | |
Share issuance for service rendered | |
| 25,000 | | |
| – | |
Increase (decrease) in: | |
| | | |
| | |
Accounts receivable | |
| (2,858,749 | ) | |
| (192,425 | ) |
Right of use – assets | |
| 64,993 | | |
| (38,823 | ) |
Prepaid expenses and other current assets | |
| – | | |
| 8,000 | |
Increase (decrease) in: | |
| | | |
| | |
Accounts payable and accrued expense | |
| 693,788 | | |
| 699,107 | |
Accrued officer’s compensation | |
| 334,000 | | |
| 240,000 | |
Due from related parties | |
| – | | |
| 3,988 | |
Accrued interest | |
| 248,137 | | |
| 252,634 | |
Right of use – liabilities | |
| (68,221 | ) | |
| 29,015 | ) |
Net cash used in operating activities - continuing operations | |
| (304,173 | ) | |
| (473,175 | ) |
| |
| | | |
| | |
Net cash provided by operating activities - discontinued operations | |
| – | | |
| 35,542 | |
| |
| | | |
| | |
CASH FLOWS FROM FINANCING ACTIVITIES | |
| | | |
| | |
Proceeds from convertible notes payable | |
| 355,500 | | |
| 555,730 | |
Repayment of convertible notes payable | |
| – | | |
| (5,908 | ) |
Payment of SBA loan | |
| – | | |
| (1,520 | ) |
Dividend on preferred stock | |
| – | | |
| (100,477 | ) |
Proceeds from line of credit | |
| 43,880 | | |
| – | |
Repayment of line of credit | |
| (30,160 | ) | |
| – | |
Payment of notes payable related party | |
| (5,336 | ) | |
| (5,065 | ) |
Proceeds from notes payable related party | |
| 124,696 | | |
| 7,948 | |
Net cash provided by financing activities | |
| 488,580 | | |
| 450,708 | |
| |
| | | |
| | |
NET INCREASE IN CASH | |
| 184,407 | | |
| 13,075 | |
CASH, BEGINNING OF PERIOD | |
| 226,802 | | |
| 595,987 | |
CASH, END OF PERIOD | |
$ | 411,209 | | |
$ | 609,062 | |
| |
| | | |
| | |
SUPPLEMENTARY DISCLOSURE OF CASH FLOW INFORMATION | |
| | | |
| | |
Cash paid during the period for interest | |
$ | 2,044 | | |
$ | 46,098 | |
| |
| | | |
| | |
NON-CASH INVESTING AND FINANCING ACTIVITIES: | |
| | | |
| | |
Common stock issued upon conversion of notes payable and accrued interest | |
$ | 66,673 | | |
$ | – | |
Proceeds from related party | |
$ | – | | |
$ | 3,987 | |
The accompanying notes are an integral part of
these condensed consolidated financial statements
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
| 1. | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Organization and Nature of Operations
Cardiff Lexington Corporation (“Cardiff”)
was originally incorporated on September 3, 1986 in Colorado as Cardiff International Inc. On November 10, 2005, Cardiff merged with Legacy
Card Company, LLC and changed its name to Cardiff Lexington Corporation. On August 27, 2014, Cardiff redomiciled and became a corporation
under the laws of Florida. On April 13, 2021, Cardiff redomiciled and became a corporation under the laws of Nevada.
Cardiff is an acquisition holding company focused
on locating undervalued and undercapitalized companies, primarily in the healthcare industry, and providing them capitalization and leadership
to maximize the value and potential of their private enterprises while also providing diversification and risk mitigation for stockholders.
All of Cardiff’s operations are conducted through, and its income derived from, its various subsidiaries, which includes:
| · | We Three, LLC dba Affordable Housing Initiative
(“AHI”), which was acquired on May 15, 2014 and sold on October 31, 2022; |
| · | Edge View Properties, Inc. (“Edge View”),
which was acquired on July 16, 2014; |
| · | Platinum Tax Defenders (“Platinum Tax”),
which was acquired on July 31, 2018; and |
| · | Nova Ortho and Spine, PLLC (“Nova”), which was acquired on May 31, 2021. |
Princsiples of Consolidation
The condensed consolidated financial statements
include the accounts of Cardiff and its wholly owned subsidiaries AHI, Edge View, Platinum Tax and Nova (collectively, the “Company”).
AHI is included in discontinued operations. All significant intercompany accounts and transactions are eliminated in consolidation. Certain
prior period amounts may have been reclassified for consistency with the current period presentation. These reclassifications would have
no material effect on the reported condensed consolidated financial results.
Use of Estimates
The preparation of financial statements in conformity
with United States generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions
that affect certain reported amounts and disclosures. Management uses its historical records and knowledge of its business in making estimates.
Accordingly, actual results could differ from those estimates.
Accounts Receivable
Accounts receivable is reported on the
balance sheet at the net amounts expected to be collected by the Company. Management closely monitors outstanding accounts
receivable and charges off to expense any balances that are determined to be uncollectible, which was $270,000
and $0
as of June 30, 2023 and December 31, 2022, respectively. As of June 30, 2023 and December 31, 2022, the Company had net accounts
receivable of $9,193,529
and $6,604,780, respectively. Accounts receivables are primarily generated from subsidiaries in their normal course of business.
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
Property and Equipment
Property and equipment are carried at cost. Expenditures
for renewals and betterments that extend the useful lives of property, equipment or leasehold improvements are capitalized. Expenditures
for maintenance and repairs are charged to expense as incurred. Depreciation is calculated using the straight-line method for financial
reporting purposes based on the following estimated useful lives:
Schedule of estimated useful lives |
|
Classification |
Useful Life |
Equipment, furniture, and fixtures |
5 - 7 years |
Medical equipment |
10 years |
Leasehold improvements |
10 years or lease term, if shorter |
Goodwill and Other Intangible Assets
Goodwill and indefinite-lived brands are not amortized
but are evaluated for impairment annually or when indicators of a potential impairment are present. The Company’s impairment testing
of goodwill is performed separately from its impairment testing of indefinite-lived intangibles. The annual evaluation for impairment
of goodwill and indefinite-lived intangibles is based on valuation models that incorporate assumptions and internal projections of expected
future cash flows and operating plans. The Company believes such assumptions are also comparable to those that would be used by other
marketplace participants. During the six months ended June 30, 2023 and 2022, the Company did not recognize any goodwill impairment. The
Company based this decision on impairment testing of the underlying assets, expected cash flows, decreased asset value and other factors.
Valuation of Long-lived Assets
In accordance with the provisions of Accounting
Standards Codification (“ASC”) Topic 360-10-5, “Impairment or Disposal of Long-Lived Assets”, all long-lived
assets such as plant and equipment and construction in progress held and used by the Company are reviewed for impairment whenever events
or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held
and used is evaluated by a comparison of the carrying amount of assets to estimated discounted net cash flows expected to be generated
by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying
amounts of the assets exceed the fair value of the assets.
Revenue Recognition
The Company applies the following five-step model
to determine revenue recognition:
| · | Identification of a contract with a customer |
| · | Identification of the performance obligations
in the contact |
| · | Determination of the transaction price |
| · | Allocation of the transaction price to the separate
performance allocation |
| · | Recognition of revenue when performance obligations are satisfied. |
The Company only applies the five-step model when
it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services it transfers
to the customer. At contract inception and once the contract is determined to be within the scope of ASC 606, the Company assesses services
promised within each contract and determines those that are performance obligations and assesses whether each promised service is distinct.
The Company’s financial services sector
reports revenues as services are performed and its healthcare sector reports revenues at the time control of the services transfer to
the customer and from providing licensed and/or certified orthopedic procedures. The Company’s healthcare subsidiary does not have
contract liabilities or deferred revenue as there are no amounts prepaid for services.
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
Healthcare Income
Established billing rates are not the same as
actual amounts recovered for the Company’s healthcare subsidiary. They generally do not reflect what the Company is ultimately
paid and therefore are not reported in the condensed consolidated financial statements. The Company is typically paid amounts
based on established charges per procedure with guidance from the annually updated Current Procedural Terminology (“CPT”)
guidelines (a code set maintained by the American Medical Association through the CPT Editorial Panel), that designates relative value
units (“RVU's”) and a suggested range of charges for each procedure which is then assigned a CPT code.
This fee is discounted to reflect the percentage
paid to the Company “using a modifier” recognized by each insurance carrier for services, less deductible, co-pay, and contractual
adjustments which are deducted from the calculated fee. The net revenue is recorded at the time the services are rendered.
Contract Fees (Non-PIP)
The Company has contract fees for amounts earned
from its Non-Personal Injury Protection (“PIP”) related procedures, typically car accidents, and are collected on a contingency
basis. These cases are sold to a factor, who bears the risk of economic benefit or loss. After selling patient cases to the factor, any
additional funds collected by the Company are remitted to the factor.
Service Fees – Net (PIP)
The Company generates services fees from performing
various procedures on the date the services are performed. These services primarily include slip and falls as well as smaller nominal
Non-PIP services. Fees are collected primarily from third party insurance providers. These revenues are based on established insurance
billing rates less allowances for contractual adjustments and uncollectible amounts. These contractual adjustments vary by insurance company
and self-pay patients. The Company computes these contractual adjustments and collection allowances based on its historical collection
experience.
Completing the paperwork for each case and preparing
it for billing takes approximately ten business days after a procedure is performed. The majority of claims are then filed electronically
except for those remaining insurance carriers requiring paper filing. An initial response is usually received within four weeks from electronic
filing and up to six weeks from paper filing. Responses may be a payment, a denial, or a request for additional information.
The Company’s healthcare revenues are generated
from professional medical billings including facility and anesthesia services. With respect to facility and anesthesia services, the Company
is the primary obligor as the facility and anesthesia services are considered part of one integrated performance obligation. Historically
the Company receives 49.9% of collections from total gross billed. Accordingly, the Company recognized net healthcare service revenue
as 49.9% of gross billed amounts. Historical collection rates are estimated using the most current prior 12-month historical payment and
collection percentages.
The Company’s healthcare subsidiary has
contractual medical receivable sales and purchase agreements with third party factors which result in approximately 51% to 56% reduction
from the accounts receivables amounts when a receivable is sold to the factors. The Company evaluated the factored adjustments considering
the actual factored amounts per patient quarterly, and the reductions from accounts receivable that are factored were recorded in finance
charges as other expenses on the consolidated statement of operations.
The Company’s contracts for both its contract
and service fees each contain a single performance obligation (providing orthopedic services), as the promise to transfer the individual
services is not separately identifiable from other promises in the contracts and, therefore, not distinct, as a result, the entire transaction
price is allocated to this single performance obligation.
Accordingly, the Company recognizes revenues (net)
when the patient receives orthopedic care services. The Company’s patient service contracts generally have performance obligations
which are satisfied at a point in time. The performance obligation is for onsite or off-site care provided. Patient service contracts
are generally fixed-price, and the transaction price is in the contract. Revenue is recognized when obligations under the terms of the
contract with our patients are satisfied; generally, at the time of patient care.
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
Financial Services Income
The Company generates revenue from providing tax
resolution services to individuals and business owners that have federal and state tax liabilities by assisting its clients to settle
outstanding tax debts. Additionally, services include back taxes, offer in compromise, audit representation, amending tax returns, tax
preparation, wage garnishment relief, removal of bank levies and liens, and other financial challenges. The Company recognizes revenues
for these services as services are performed.
Advertising Costs
Advertising costs are expensed as incurred. Advertising
costs are included as a component of cost of sales in the condensed consolidated statements of operations and changes in stockholders’
equity. The Company recognized advertising and marketing expense of $133,326 and $82,269 for the three months ended June 30, 2023 and
2022, respectively. The Company recognized advertising and marketing expense of $171,679 and $210,054 for the six months ended June 30,
2023 and 2022, respectively.
Fair Value Measurements
Fair value is defined as the price that would
be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement
date. Assets and liabilities recorded at fair value in the condensed consolidated balance sheets are categorized based upon the level
of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant
assumptions developed based on market data obtained from independent sources (observable inputs), and (2) an entity’s own assumptions
about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The
fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for
identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value
hierarchy are described below:
| Level 1 | Inputs are unadjusted, quoted prices for identical assets or liabilities
in active markets at the measurement date. |
| Level 2 | Inputs, other than quoted prices included in Level 1, which are
observable for the asset or liability through corroboration with market data at the measurement date. |
| Level 3 | Unobservable inputs that reflect management's best estimate of
what market participants would use in pricing the asset or liability at the measurement date. |
Distinguishing Liabilities from Equity
The Company accounts for its series N senior convertible
preferred stock and series X senior convertible preferred stock subject to possible redemption in accordance with ASC 480, “Distinguishing
Liabilities from Equity”. Conditionally redeemable preferred shares are classified as temporary equity within the Company’s
condensed consolidated balance sheet.
Stock-Based Compensation
The Company accounts for its stock-based compensation
in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of
the fair value recognition provisions of section 718-10-30 of the FASB ASC. Pursuant to paragraph 718-10-30-6 of the FASB ASC, all transactions
in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value
of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.
The measurement date used to determine the fair
value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable
that performance will occur.
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
Generally, all forms of share-based payments,
including stock option grants, warrants and restricted stock grants and stock appreciation rights are measured at their fair value on
the awards’ grant date, based on estimated number of awards that are ultimately expected to vest.
The expense resulting from share-based payments
is recorded in general and administrative expense in the condensed consolidated statements of operations.
Equity Instruments Issued to Parties Other
Than Employees for Acquiring Goods or Services
FASB ASU No 2018-07 prescribes equity instruments
issued to parties other than employees.
Income Taxes
Income taxes are determined in accordance with
ASC Topic 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are recognized for the future
tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their
respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income
in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities
of a change in tax rates is recognized in income in the period that includes the enactment date.
ASC 740 prescribes a comprehensive model for how
companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to
be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely
than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be
measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the
tax authority assuming full knowledge of the position and relevant facts.
As of June 30, 2023 and December 31, 2022, the
Company did not have any interest and penalties associated with tax positions and did not have any significant unrecognized uncertain
tax positions.
Income (Loss) per Share
FASB ASC Subtopic 260, Earnings Per Share,
provides for the calculation of “Basic” and “Diluted” earnings per share. Basic earnings per common share is computed
by dividing income available to common stockholders by the weighted-average number of shares of common stock outstanding during the period.
Diluted earnings per common share is computed by dividing income available to common stockholders by the weighted-average number of shares
of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been
outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include outstanding stock options,
warrants, and debts convertible into common stock. The dilutive effect of stock options and warrants are reflected in diluted earnings
per common share by application of the treasury stock method. Under the treasury stock method, an increase in the fair market value of
the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities. The diluted effect of debt
convertibles is reflected utilizing the if converted method.
Going Concern
The accompanying condensed consolidated financial
statements have been prepared using the going concern basis of accounting, which contemplates continuity of operations, realization of
assets and liabilities and commitments in the normal course of business. The Company has negative working capital and an accumulated deficit.
These factors raise substantial doubts about the Company’s ability to continue as a going concern. As of June 30, 2023, the Company
has an accumulated working capital deficit of approximately $1.9 million. The accompanying condensed consolidated financial statements
do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications
of liabilities that might result if the Company is unable to continue as a going concern.
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
The ability of the Company to continue as a going
concern and the appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions. Management
has prospective investors and believes the raising of capital will allow the Company to fund its cash flow shortfalls and pursue new acquisitions.
There can be no assurance that the Company will be able to obtain sufficient capital from debt or equity transactions or from operations
in the necessary time frame or on terms acceptable to it. Should the Company be unable to raise sufficient funds, it may be required to
curtail its operating plans. In addition, increases in expenses may require cost reductions. No assurance can be given that the Company
will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient
funds, it may cause cessation of operations.
Recent Accounting Standards
Changes to accounting principles are established
by the FASB in the form of Accounting Standards Update (“ASU”) to the FASB's Codification. The Company considers the applicability
and impact of all ASU's on its financial position, results of operations, stockholders’ deficit, cash flows, or presentation thereof.
In June 2016, the FASB issued ASU No. 2016-13,
Measurement of Credit Losses on Financial Instruments, which supersedes current guidance by requiring recognition of credit losses
when it is probable that a loss has been incurred. The new standard requires the establishment of an allowance for estimated credit losses
on financial assets including trade and other receivables at each reporting date. The new standard will result in earlier recognition
of allowances for losses on trade and other receivables and other contractual rights to receive cash. In November 2019, the FASB issued
ASU No. 2019-10, Financial Instruments -- Credit Losses (Topic 326), Derivatives and hedging (Topic 815) and Leases (Topic 842),
which extends the effective date of Topic 326 for certain companies until fiscal years beginning after December 15, 2022. The Company
has adopted this standard effective January 1, 2023, and it resulted in the Company recognizing an allowance for doubtful accounts of
$270,000 during the six months ended June 30, 2023.
Management does not believe that any other recently
issued, but not yet effective, accounting standards could have a material effect on the accompanying consolidated financial statements.
As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.
2. |
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS |
Subsequent to the initial issuance of the Company's
2021 financial statements on June 30, 2022, management reconsidered the methodology previously applied in its valuation of goodwill and
redeemable preferred stocks.
The Company agreed to issue 818,750 additional
shares of series J Preferred Stock with an aggregate stated value equal to $3,275,000 if, as of May 31, 2022, Nova’s trailing twelve
months minimum pre-tax net income exceeded $1,979,320 (the “Milestone”). The Company finalized its purchase price accounting
and allocation in 2022 and recorded purchase consideration of $6,100,000 associated with the cash consideration, the fair value of the
series J preferred stock and the fair value of the contingent consideration. The impact of the correction is reflected in $3,275,000 increase
to goodwill and contingent consideration liability on the consolidated balance sheet.
In December 2022, the Company identified an error in its classification
for its series N senior convertible preferred stock for the acquisition of NOVA as presented in its audited balance sheet as of December
31, 2021. Pursuant to ASC 250, “Accounting changes and error corrections” issued by FASB and SAB 99 “Materiality”
issued by SEC, the Company determined the impact of the error was immaterial. The impact of the error correction is reflected in $3,125,002
increase to the mezzanine equity and offsetting decrease to the Series N Preferred Stock in subject to possible redemption mezzanine equity
line item.
The Company and We3 managers entered into a resignation,
release and buyback agreement and addendum, effective October 31, 2022. The Company presented in prior periods operating loss as loss
from discontinued operations in the amount of $1,920 on the consolidated statement of operations for the six months ended June 30, 2022.
The Company identified that NOVA’s accounts
receivable as presented in its balance sheet as of December 31, 2021, was understated due to an error in the collection utilized to estimate
NOVA’s accounts receivable. The impact of this correction on the accounting estimates is reflected in $1,076,000 decrease to accounts
receivable as of June 30, 2022 and $1,076,000 increase in finance charges for the six months ended June 30, 2022.
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
The following table summarizes the impacts of
the error corrections on the Company's financial statements for each of the periods presented below:
i. Balance sheet
Schedule of restated financial information | |
| | | |
| | | |
| | |
| |
Impact of correction of error | |
June 30, 2022 (Unaudited) | |
As previously reported | | |
Adjustments | | |
As restated | |
| |
| | |
| | |
| |
Total assets | |
$ | 12,464,017 | | |
$ | 3,275,000 | | |
$ | 15,739,017 | |
| |
| | | |
| | | |
| | |
Total liabilities | |
| 10,331,410 | | |
| 3,275,000 | | |
| 13,606,410 | |
| |
| | | |
| | | |
| | |
Mezzanine equity | |
| – | | |
| 3,125,002 | | |
| 3,125,002 | |
| |
| | | |
| | | |
| | |
Total shareholders' equity | |
$ | 2,132,607 | | |
$ | (3,125,002 | ) | |
$ | (992,395 | ) |
ii. Statement of operations
| |
Impact of correction of error | |
Three months ended June 30, 2022 (Unaudited) | |
As previously reported | | |
Adjustments | | |
As restated | |
| |
| | |
| | |
| |
Revenue | |
$ | 3,130,744 | | |
$ | (39,512 | ) | |
$ | 3,091,232 | |
Cost of sales | |
| 1,115,232 | | |
| (18,614 | ) | |
| 1,096,618 | |
Gross margin | |
| 2,015,512 | | |
| (20,898 | ) | |
| 1,994,614 | |
Operating expense | |
| 912,829 | | |
| (40,833 | ) | |
| 871,996 | |
Income from operations | |
$ | 1,102,683 | | |
$ | 19,935 | | |
$ | 1,122,618 | |
Other income (expense), net | |
| (1,147,509 | ) | |
| – | | |
| (1,147,509 | ) |
Net loss before discontinued operations | |
| ) | |
| | |
| ) |
Loss from discontinued operations | |
| (17,000 | ) | |
| (19,935 | ) | |
| (36,935 | ) |
Net loss | |
$ | (61,826 | ) | |
$ | – | | |
$ | (61,826 | ) |
Basic Loss per Share | |
| | | |
| | | |
| | |
Continued Operations | |
| (0.00 | ) | |
| | | |
| (0.00 | ) |
Discontinued Operations | |
| (0.00 | ) | |
| | | |
| (0.00 | ) |
Weighted Average Shares Outstanding - Basic Earnings Loss per Share | |
| | | |
| | | |
| | |
Continued Operations | |
| 166,130,069 | | |
| | | |
| 166,130,069 | |
Discontinued Operations | |
| 166,130,069 | | |
| | | |
| 166,130,069 | |
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
| |
Impact of correction of error | |
Six months ended June 30, 2022 (Unaudited) | |
As previously reported | | |
Adjustments | | |
As restated | |
| |
| | |
| | |
| |
Revenue | |
$ | 6,071,738 | | |
$ | (83,356 | ) | |
$ | 5,988,382 | |
Cost of sales | |
| 2,250,934 | | |
| (38,088 | ) | |
| 2,212,846 | |
Gross margin | |
| 3,820,804 | | |
| (45,268 | ) | |
| 3,775,536 | |
Operating expense | |
| 1,994,757 | | |
| (42,714 | ) | |
| 1,952,043 | |
Income from operations | |
$ | 1,826,047 | | |
$ | (2,554 | ) | |
$ | 1,823,493 | |
Other income (expense), net | |
| (2,340,705 | ) | |
| (1,071,526 | ) | |
| (3,412,231 | ) |
Net loss before discontinued operations | |
| ) | |
| ) | |
| ) |
Loss from discontinued operations | |
| (33,622 | ) | |
| (1,920 | ) | |
| (35,542 | ) |
Net loss | |
$ | (548,280 | ) | |
$ | (1,076,000 | ) | |
$ | (1,624,280 | ) |
Basic Loss per Share | |
| | | |
| | | |
| | |
Continued Operations | |
| (0.00 | ) | |
| | | |
| (0.01 | ) |
Discontinued Operations | |
| (0.00 | ) | |
| | | |
| (0.01 | ) |
Weighted Average Shares Outstanding - Basic Earnings Loss per Share | |
| | | |
| | | |
| | |
Continued Operations | |
| 166,130,069 | | |
| | | |
| 166,130,069 | |
Discontinued Operations | |
| 166,130,069 | | |
| | | |
| 166,130,069 | |
| 3. | REVISION OF FINANCIAL STATEMENTS |
During the preparation of the financial statements
for the six months ended June 30, 2023, the Company found that the results of the settlement agreement with Red Rock Travel Group (“Red
Rock”) were incorrectly reflected on the consolidated statement of stockholders’ equity(deficiency) as of December 31, 2022.
The Company determined that these errors were immaterial to the previously issued consolidated financial statements, and as such no restatement
was necessary. The revisions discussed below were made to the December 31, 2022 balance sheet and statement of stockholders’ equity
(deficiency).
As a result of the settlement agreement with Red
Rock on July 29, 2022, the Company reduced 35,000,000 shares of common shares on the consolidated financial statements as of December
31, 2022. The certificate of the common stock for 35,000,000 shares which were originally issued on February 24, 2020 was returned as
part of the 2022 agreement with Red Rock and 3,500 common shares were cancelled which were equivalent to 35,000,000 shares before the
10,000:1 reverse split on May 12, 2020. Consequently, the December 31, 2022 financial statements as originally reported were understated
by 34,996,500 common shares. The impact of the correction is reflected in the $35,097 increase to common stock and decrease the same amount
to additional paid-in-capital on the consolidated statement of shareholders’ equity. The adjustment had no impact on earnings per
share for any 2022 period.
On July 31, 2018, the Company issued 8,200,562
shares of series K preferred stock to the prior owners of Red Rock for the consideration of the acquisition of Red Rock. The acquisition
was not completed, and Red Rock returned the 8,200,562 shares of series K preferred shares during the year ended December 31, 2018. A
total of 8,200,562 shares of series K Preferred Share were cancelled The impact of the correction is reflected in the $8,201 decrease
to series K Preferred Stock and increase the same amount to additional paid-in-capital on the consolidated statement of shareholders’
equity (deficiency).
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
| 4. | ACCOUNTS PAYABLE AND ACCRUED EXPENSES |
Schedule of account payable and accrued expenses | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31,
2022 | |
Accounts payable | |
$ | 437,718 | | |
$ | 342,330 | |
Accrued credit cards | |
| 15,358 | | |
| 45,722 | |
Accrued expense – previously factored liability | |
| 1,291,691 | | |
| 776,414 | |
Accrued income taxes, and other taxes | |
| 5,346 | | |
| 6,732 | |
Accrued professional fees | |
| 694,140 | | |
| 573,040 | |
Accrued advertising | |
| 69,656 | | |
| 69,656 | |
Accrued payroll | |
| 8,423 | | |
| 14,292 | |
Accrue expense - other | |
| – | | |
| 363 | |
Accrued expense - dividend payable | |
| – | | |
| 210,046 | |
Total | |
$ | 2,522,332 | | |
$ | 2,038,595 | |
The Company is delinquent paying certain income
and property taxes. As of June 30, 2023 and December 31, 2022, the balance for these taxes, penalties and interest is $5,346 and $6,732,
respectively.
| 5. | PLANT AND EQUIPMENT, NET |
Property and equipment as of June 30, 2023 and
December 31, 2022 is as follows:
Schedule of property and equipment | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31, 2022 | |
Medical equipment | |
$ | 96,532 | | |
$ | 96,532 | |
Computer Equipment | |
| 9,189 | | |
| 9,189 | |
Furniture, fixtures and equipment | |
| 30,841 | | |
| 35,974 | |
Leasehold Improvement | |
| 15,950 | | |
| 15,950 | |
Total | |
| 152,512 | | |
| 157,645 | |
Less: accumulated depreciation | |
| (105,074 | ) | |
| (102,206 | ) |
Property and equipment, net | |
$ | 47,438 | | |
$ | 55,439 | |
For the three and six months ended June 30,
2023, total depreciation expense was $3,365
and $8,000,
respectively. For the three and six months ended June 30, 2022, total depreciation expense was $10,814
and $21,628,
respectively. Depreciation expense recorded as cost of sales for the three and six months ended June 30, 2022 was $5,031
and $10,062,
respectively.
As of June 30, 2023 and December 31, 2022, the
Company had 27 acres of land valued at approximately $540,000. The land is currently vacant and is expected to be developed into a residential
community.
At June 30, 2023 and December 31, 2022, the Company
had a revolving line of credit with a financial institution for $92,500 which was personally guaranteed by the manager of Platinum Tax.
The loan accrues interest at 11.70% at June 30, 2023 and 10.95% at December 31, 2022. As of June 30, 2023 and December 31, 2022, the Company
had $8,749 and $0, respectively, of outstanding balance against the line of credit.
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
| 8. | RELATED PARTY TRANSACTIONS |
From time to time, the previous owner who is currently
the manager of Platinum Tax loaned funds to Platinum Tax to cover short term operating needs. Amounts owed as of June 30, 2023 and December
31, 2022 were $156,384 and $37,024, respectively.
In connection with the acquisition of Edge View
on July 16, 2014, the Company assumed amounts due to previous owners who are current managers Edge View. These amounts are due on demand
and do not bear interest. The balance of these amounts are $4,979 as of June 30, 2023 and December 31, 2022.
The Company obtained short-term advances from
the Chairman of the Board that are non-interest bearing and due on demand. As of June 30, 2023 and December 31, 2022, the Company owed
the Chairman $123,192 and $123,192, respectively.
See also Note 14 for compensation paid to employees
of the Company.
| 9. | NOTES AND LOANS PAYABLE |
Notes payable at June 30, 2023 and December 31,
2022, respectively, are summarized as follows:
Schedule of notes payable | |
| | |
| |
| |
June 30, 2023 | | |
December 31, 2022 | |
Notes and loans payable | |
$ | 169,318 | | |
$ | 155,598 | |
Less current portion | |
| (24,724 | ) | |
| (15,809 | ) |
Long-term portion | |
$ | 144,594 | | |
$ | 139,789 | |
Long-term debt matures as follows:
Schedule of maturities of long-term debt | |
| |
| |
Amount | |
2024 | |
$ | 24,724 | |
2025 | |
| 4,986 | |
2026 | |
| 4,986 | |
2027 | |
| 4,986 | |
2028 | |
| 4,986 | |
Thereafter | |
| 124,650 | |
Total | |
$ | 169,318 | |
Loans and Notes Payable – Unrelated Party
On March 12, 2009, the Company issued a debenture
in the principal amount of $20,000. The debenture bears interest at 12% per annum and matured on September 12, 2009. The balance of the
debenture was $10,989 at June 30, 2023 and December 31, 2022 and the accrued interest was $6,882 and $6,229 at June 30, 2023 and December
31, 2022, respectively. The Company assigned all of its receivables from consumer activations of the rewards program as collateral on
this debenture.
Small Business Administration (“SBA”)
Loans
On June 2, 2020, the Company obtained an SBA loan
in the principal amount of $150,000 with an interest rate of 3.75% and a maturity date of June 2, 2050. The Company reclassified $5,723
of accrued interest to the principal amounts for the six months ended June 30, 2023. The principal balance and accrued interest at June
30, 2023 was $149,580 and $0, respectively, and principal and accrued interest at December 31, 2022 was $144,609 and $5,723, respectively.
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
| 10. | CONVERTIBLE NOTES PAYABLE |
As of June 30, 2023 and December 31, 2022, the
Company had convertible debt outstanding net of amortized debt discount of $3,868,068 and $3,515,752, respectively. During the six months
ended June 30, 2023, the Company received net proceeds of $355,500 from convertible notes. During the six months ended June 30, 2022,
the Company had proceeds of $752,260 from convertible notes and repaid $5,908 to convertible noteholders. There are debt discounts
associated with the convertible debt of $100,347 and $46,798 at June 30, 2023 and December 31, 2022, respectively. For the six months
ending June 30, 2023 and 2022, the Company recorded amortization of debt discounts of $ 48,616 and $156,252, respectively. For the three
months ending June 30, 2023 and 2022, the Company recorded amortization of debt discounts of $30,633 and $111,706, respectively. During
the six months ended June 30, 2023, the Company converted $58,800 of convertible debt, $5,873 in accrued interest and $2,000 in penalties
and fees into 118,682,378 shares of the Company’s common stock. The Company recognized $123,566 of interest expense and additional
paid-in capital to adjust fair value for the debt settlement during the six months ended June 30, 2023. The Company had no convertible
debt conversions during the six months ended June 30, 2022.
On September 22, 2022, the Company entered into
a security exchange and purchase agreement with its largest lender to consolidate all promissory notes held by it and related accrued
interest in exchange for (1) one consolidated senior secured convertible promissory note in the amount of $2,600,000 and (2) 375,000 shares
of series X senior convertible preferred stock totaling $1,500,000 with a par value of $0.001, stated value of $4.00, convertible into
common shares at a 1:1 conversion rate, non-dilutive and non-voting shares. Prior to conversion, all promissory notes with this lender
totaled to $4,791,099 consisting of principal of $3,840,448 and accrued interest of $950,651 resulting in a gain on debt consolidation
of $1,397,271.
Convertible notes as of June 30, 2023 and December
31, 2022 are summarized as follows:
Schedule of convertible notes summary | |
| | |
| |
| |
June 30, 2023 | | |
December 31, 2022 | |
Convertible notes payable | |
$ | 3,968,415 | | |
$ | 3,562,550 | |
Discounts on convertible notes payable | |
| (100,347 | ) | |
| (46,798 | ) |
Total convertible debt less debt discount | |
| 3,868,068 | | |
| 3,515,752 | |
Current portion | |
| 3,868,068 | | |
| 3,515,752 | |
Long-term portion | |
$ | – | | |
$ | – | |
The following is a schedule of convertible notes
payable as of and for the six months ended June 30, 2023.
Schedule of convertible
notes payable | | |
| |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Note # | | |
Issuance | |
Maturity | |
Principal Balance 12/31/22 | | |
New Loan | | |
Principal Conversions | | |
Shares Issued Upon Conversion | | |
Principal Balance 6/30/23 | | |
Accrued Interest on Convertible Debt at 12/31/22 | | |
Interest Expense On Convertible Debt For the Period
Ended 6/30/23 | | |
Accrued Interest on Convertible Debt at 6/30/23 | | |
Unamortized Debt Discount At 6/30/23 | |
7-1 | | |
10/28/2016 | |
10/28/2017 | |
| 10,000 | | |
$ | – | | |
$ | (10,000 | ) | |
| 23,405,455 | | |
$ | – | | |
$ | 2,263 | | |
$ | – | | |
$ | – | | |
$ | – | |
9 | | |
9/12/2016 | |
9/12/2017 | |
| 50,080 | | |
| – | | |
| – | | |
| – | | |
| 50,080 | | |
| 14,157 | | |
| 4,967 | | |
| 19,124 | | |
| – | |
10 | | |
1/24/2017 | |
1/24/2018 | |
| 55,000 | | |
| – | | |
| – | | |
| – | | |
| 55,000 | | |
| 69,876 | | |
| 5,455 | | |
| 75,331 | | |
| – | |
10-1 | | |
2/10/2023 | |
2/10/2024 | |
| – | | |
| 50,000 | | |
| – | | |
| – | | |
| 50,000 | | |
| – | | |
| 2,877 | | |
| 2,877 | | |
| – | |
10-2 | | |
3/30/2023 | |
3/30/2024 | |
| – | | |
| 25,000 | | |
| – | | |
| – | | |
| 25,000 | | |
| – | | |
| 945 | | |
| 945 | | |
| – | |
29-2 | | |
11/8/2019 | |
11/8/2020 | |
| 36,604 | | |
| – | | |
| – | | |
| – | | |
| 36,604 | | |
| 20,160 | | |
| 4,356 | | |
| 24,516 | | |
| – | |
31 | | |
8/28/2019 | |
8/28/2020 | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 8,385 | | |
| – | | |
| 8,385 | | |
| – | |
37-1 | | |
9/3/2020 | |
6/30/2021 | |
| 113,667 | | |
| – | | |
| – | | |
| – | | |
| 113,667 | | |
| 28,756 | | |
| 10,146 | | |
| 48,902 | | |
| – | |
37-2 | | |
11/2/2020 | |
8/31/2021 | |
| 113,167 | | |
| – | | |
| – | | |
| – | | |
| 113,167 | | |
| 27,510 | | |
| 10,101 | | |
| 47,611 | | |
| – | |
37-3 | | |
12/29/2020 | |
9/30/2021 | |
| 113,166 | | |
| – | | |
| – | | |
| – | | |
| 113,166 | | |
| 26,474 | | |
| 10,101 | | |
| 46,575 | | |
| – | |
38 | | |
2/9/2021 | |
2/9/2022 | |
| 96,000 | | |
| – | | |
| (48,800 | ) | |
| 85,276,923 | | |
| 47,200 | | |
| 27,939 | | |
| 5,910 | | |
| 33,849 | | |
| – | |
39 | | |
4/26/2021 | |
4/26/2022 | |
| 168,866 | | |
| – | | |
| – | | |
| – | | |
| 168,866 | | |
| 39,684 | | |
| 18,423 | | |
| 58,106 | | |
| – | |
40-1 | | |
9/22/2022 | |
9/22/23 | |
| 2,600,000 | | |
| – | | |
| – | | |
| 10,000,000 | | |
| 2,600,000 | | |
| 71,233 | | |
| 128,932 | | |
| 196,164 | | |
| – | |
40-2 | | |
11/4/2022 | |
11/4/2023 | |
| 68,666 | | |
| – | | |
| – | | |
| – | | |
| 68,666 | | |
| 1,072 | | |
| 3,405 | | |
| 4,477 | | |
| 5,973 | |
40-3 | | |
11/28/2022 | |
11/28/2023 | |
| 68,667 | | |
| – | | |
| – | | |
| – | | |
| 68,667 | | |
| 620 | | |
| 3,405 | | |
| 4,025 | | |
| 7,102 | |
40-4 | | |
12/21/2022 | |
12/21/2023 | |
| 68,667 | | |
| – | | |
| – | | |
| – | | |
| 68,667 | | |
| 187 | | |
| 3,405 | | |
| 3,592 | | |
| 8,184 | |
40-5 | | |
1/24/2023 | |
1/24/2024 | |
| – | | |
| 90,166 | | |
| – | | |
| – | | |
| 90,166 | | |
| – | | |
| 3,878 | | |
| 3,878 | | |
| 13,486 | |
40-6 | | |
3/21/2023 | |
3/21/2024 | |
| – | | |
| 139,166 | | |
| – | | |
| – | | |
| 139,166 | | |
| – | | |
| 3,851 | | |
| 3,851 | | |
| 26,520 | |
40-7 | | |
6/5/2023 | |
6/5/2024 | |
| – | | |
| 139,166 | | |
| – | | |
| – | | |
| 139,166 | | |
| – | | |
| 953 | | |
| 953 | | |
| 34,155 | |
40-8 | | |
6/13/2023 | |
6/13/2024 | |
| – | | |
| 21,167 | | |
| – | | |
| – | | |
| 21,167 | | |
| – | | |
| 99 | | |
| 99 | | |
| 4,927 | |
| | |
| |
| |
$ | 3,562,550 | | |
$ | 464,665 | | |
$ | (58,800 | ) | |
| 118,682,378 | | |
$ | 3,968,415 | | |
$ | 338,316 | | |
$ | 221,209 | | |
$ | 583,260 | | |
$ | 100,347 | |
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
Note 7-1
On October 28, 2016, the Company issued a convertible
promissory note in the principal amount of $50,000, which matured on October 28, 2017. Note 7-1 is currently in default and accrues interest
at a default interest rate of 20% per annum.
Note 9
On September 12, 2016, the Company issued a convertible
promissory note in the principal amount of $80,000 for services rendered, which matured on September 12, 2017. Note 9 is currently in
default and accrues interest at a default interest rate of 20% per annum.
Notes 10, 10-1 and 10-2
On January 24, 2017, the Company issued a convertible
promissory note in the principal amount of $80,000 for services rendered, which matured on January 24, 2018. Note 10 is currently in default
and accrues interest at a default interest rate of 20% per annum. On February 10, 2023, the Company executed a second tranche under this
note in the principal amount of $50,000 (Note 10-1). On March 30, 2023, the Company executed a third tranche under this note in the principal
amount of $25,000 (Note 10-2). Notes 10-1 and 10-2 accrue interest at a rate of 15% per annum.
Notes 29, 29-1 and 29-2
On May 10, 2019, the Company issued a convertible
promissory note in the principal amount of $150,000. On November 8, 2019, this note (Note 29) was purchased by and assigned to an unrelated
party. The amount assigned was the existing principal amount of $150,000 and accrued interest of $5,918 which was issued as Note 29-1,
plus a new convertible promissory note in the principal amount of $62,367 which was issued as Note 29-2. Note 29-2 is currently in default
and accrues interest at a default interest rate of 24% per annum.
Note 31
On August 28, 2019, the Company issued a convertible
promissory note in the principal amount of $120,000, which matured on August 28, 2020. Note 31 is currently in default and accrues interest
at a default interest rate of 24% per annum.
Notes 37-1, 37-2 and 37-3
On September 3, 2020, the Company issued a convertible
promissory note in the principal amount of $200,000, with an original issue discount of $50,000, which could be drawn in several tranches.
On September 3, 2020, the Company executed the first tranche in the principal amount of $67,000, less an original issue discount of $17,000,
which matured on June 30, 2021 (Note 37-1). On November 2, 2020, the Company executed the second tranche in the principal amount of $66,500,
less an original issue discount of $16,500, which matured on August 31, 2021 (Note 37-2). On December 29, 2020, the Company executed the
third tranche in the principal amount of $66,500, less an original issue discount of $16,500, which matured on September 30, 2021 (Note
37-3). Notes 37-1, 37-2 and 27-3 are currently in default and accrue interest at a default interest rate of 18% per annum.
Note 38
On February 9, 2021, the Company issued a convertible
promissory note in the principal amount $103,500, which matured on February 9, 2022. Note 38 is currently in default and accrues interest
at a default interest rate of 22% per annum.
Note 39
On April 26, 2021, the Company issued a convertible
promissory note in the principal amount $153,500, which matured on May 10, 2022. Note 39 is currently in default and accrues interest
at a default interest rate of 22% per annum.
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
Notes 40-1, 40-2, 40-3, 40-4, 40-5, 40-6, 40-7 and 40-8
On September 22, 2022, the Company issued a
convertible promissory note in the principal amount of $2,600,000 in exchange for total of $4,791,099 of defaulted promissory notes
balances (Note 40-1). On November 4, 2022, the Company executed a second tranche under this note in the principal amount of $68,667,
less an original issue discount and fee of $18,667 (Note 40-2). On November 28, 2022, the Company executed the third tranche under
this note in the principal amount of $68,667, less an original issue discount and fee of $18,667 (Note 40-3). On November 28, 2022,
the Company executed a fourth tranche under this note in the principal amount of $68,667, less an original issue discount and fee of
$18,667 (Note 40-4). On January 24, 2023, the Company executed a fifth tranche under this note in the principal amount of $90,166,
less an original issue discount and fee of $25,166 (Note 40-5). On March 21, 2023, the Company executed a sixth tranche under this
note in the principal amount of $136,666, less an original issue discount and fee of $39,166 (Note 40-6). On June 5, 2023, the
Company executed a seventh tranche under this note in the principal amount of $136,667,
less original issue discount and fee of $39,167
(Note 40-7). On June 13, 2023, the Company executed a eighth tranche under this note in the principal amount of
$21,167,
less original issue discount and fee of $5,167
(Note 40-8). All of the Note 40 tranches mature in one year from the note issuance date and accrue interest at a rate of 10%
per annum.
Preferred Stock
The Company has designated multiple series of
preferred stock, including 4
shares of series A preferred stock, 3,000,000
shares of series B preferred stock, 500
shares of series C preferred stock, 800,000
shares of series D preferred stock, 1,000,000
shares of series E preferred stock, 800,000
shares of series F preferred stock, 800,000
shares of series F-1 preferred stock, 500,000,000
shares of series I preferred stock, 10,000,000
shares of series J preferred stock, 10,937,500 shares of series K preferred stock, 100,000,000 shares of series L preferred stock,
3,000,000 shares of series N senior convertible preferred stock, 5,000 shares of series R preferred stock and 5,000,000 shares of series
X senior convertible preferred stock.
The following is a description of the rights and
preferences of each series of preferred stock.
Redeemable Preferred Stock
The Company recognized the series N senior convertible
preferred stock and series X senior convertible preferred stock as mezzanine equity since the redeemable preferred stock may be redeemed
at the option of the holder, but is not mandatorily redeemable.
Series N Senior Convertible Preferred Stock
Ranking. The series N senior convertible
preferred stock ranks, with respect to the payment of dividends and the distribution of assets upon liquidation, (i) senior to all common
stock and each other class or series that is not expressly made senior to or on parity with the series N senior convertible preferred
stock; (ii) on parity with each class or series that is not expressly subordinated or made senior to the series N senior convertible preferred
stock; and (iii) junior to all indebtedness and other liabilities with respect to assets available to satisfy claims against the Company
and each class or series that is expressly made senior to the series N senior convertible preferred stock.
Dividend Rights. Holders of series N senior
convertible preferred stock are entitled to dividends at a rate per annum of 12.0% of the stated value ($4.00 per share); provided that
upon an event of default (as defined in the certificate of designation for the series N senior convertible preferred stock), such rate
shall increase by 8% per annum. Dividends shall accrue from day to day, whether or not declared, and shall be cumulative. Dividends shall
be payable quarterly in arrears on each dividend payment date in cash or common stock at the Company’s discretion. Dividends payable
in common stock shall be calculated based on a price equal to eighty percent (80%) of the volume weighted average price for the common
stock on the Company’s principal trading market (the “VWAP”) during the five (5) trading days immediately prior to the
applicable dividend payment date. At June 30, 2023, cumulative dividends on Series N Preferred Stock were $557,535.
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
Liquidation Rights. Subject to the rights
of creditors and the holders of any senior securities or parity securities (in each case, as defined in the certificate of designation),
upon any liquidation of the Company or its subsidiaries, before any payment or distribution of the assets of the Company (whether capital
or surplus) shall be made to or set apart for the holders of junior securities (as defined in the certificate of designation), including
the common stock, each holder of outstanding series N senior convertible preferred stock shall be entitled to receive an amount of cash
equal to 115% of the stated value of $4.00 per share, plus an amount of cash equal to all accumulated accrued and unpaid dividends thereon
(whether or not declared) to, but not including the date of final distribution to such holders.
Voting Rights. Holders of series N senior
convertible preferred stock do not have any voting rights; provided that, so long as any shares of series N senior convertible preferred
stock are outstanding, the affirmative vote of holders of a majority of the series N senior convertible preferred stock, which majority
must include SILAC Insurance Company so long as it holds any shares of series N senior convertible preferred stock, voting as a separate
class, shall be necessary for approving, effecting or validating any amendment, alteration or repeal of any of the provisions of the certificate
of designation or prior to the Company’s (or Nova’s) creation or issuance of any parity securities or new indebtedness (as
defined in the certificate of designation); provided that the foregoing shall not apply to any financing transaction the use of proceeds
of which will be used to redeem the series N senior convertible preferred stock and the warrants issued in connection therewith. In addition,
the affirmative vote of holders of 66% of the series N senior convertible preferred stock, voting as a separate class, is required prior
to the Company’s (or Nova’s) creation or issuance of any senior securities.
Conversion Rights. Each shares of series
N senior convertible preferred stock, plus all accrued and unpaid dividends thereon, shall be convertible, at the option of the holder
thereof, at any time and from time to time, into such number of fully paid and nonassessable shares of common stock determined by dividing
the stated value ($4.00 per share), plus the value of the accrued, but unpaid, dividends thereon, by a conversion price of $0.012 per
share (subject to standard adjustments in the event of any stock splits, stock combinations, stock reclassifications, dividends paid in
common stock, sales of substantially all assets, mergers, consolidations or similar transactions); provided that in no event shall the
holder of any series N senior convertible preferred stock be entitled to convert any number of shares that upon conversion the sum of
(i) the number of shares of common stock beneficially owned by the holder and its affiliates and (ii) the number of shares of common stock
issuable upon the conversion of the series N senior convertible preferred stock with respect to which the determination of this proviso
is being made, would result in beneficial ownership by the holder and its affiliates of more than 4.99% of the then outstanding common
stock. This limitation may be waived (up to a maximum of 9.99%) by the holder and in its sole discretion, upon not less than sixty-one
(61) days’ prior notice to the Company.
Redemption Rights. The Company may redeem
the series N senior convertible preferred stock at any time by paying in cash therefore a sum equal to 115% of the stated value of $4.00
per share, plus the amount of accrued and unpaid dividends and any other amounts due pursuant to the terms of the certificate of designation.
In addition, any holder may require the Company to redeem some or all of its shares of series N senior convertible preferred stock on
the same terms after a period of twelve months from the date of issuance; provided, however, that such redemption right shall only be
exercisable if the Company raises at least $5,000,000 or the common stock is trading on the Nasdaq Stock Market or the New York Stock
Exchange.
Series X Senior Convertible Preferred Stock
Ranking. The series X senior convertible
preferred stock ranks, with respect to the payment of dividends and the distribution of assets upon liquidation, (i) senior to all common
stock and each other class or series that is not expressly made senior to or on parity with the series X senior convertible preferred
stock; (ii) on parity with each class or series that is not expressly subordinated or made senior to the series X senior convertible preferred
stock; and (iii) junior to the series N senior convertible preferred stock, all indebtedness and other liabilities with respect to assets
available to satisfy claims against the Company and each class or series that is expressly made senior to the series X senior convertible
preferred stock.
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
Dividend Rights. Holders of series X senior
convertible preferred stock are entitled to dividends at a rate per annum of 10.0% of the stated value ($4.00 per share); provided that
upon an event of default (as defined in the certificate of designation for the series X senior convertible preferred stock), such rate
shall increase by 5% per annum. Dividends shall accrue from day to day, whether or not declared, and shall be cumulative. Dividends shall
be payable quarterly in arrears on each dividend payment date. At June 30, 2023, cumulative dividends on Series X Preferred Stock were
$115,068.
Liquidation Rights. Subject to the rights
of creditors and the holders of any senior securities, including the series N senior convertible preferred stock, or parity securities
(in each case, as defined in the certificate of designation), upon any liquidation of the Company or its subsidiaries, before any payment
or distribution of the assets of the Company (whether capital or surplus) shall be made to or set apart for the holders of junior securities
(as defined in the certificate of designation), including the common stock, each holder of outstanding series N senior convertible preferred
stock shall be entitled to receive an amount of cash equal to 100% of the stated value of $4.00 per share, plus an amount of cash equal
to all accumulated accrued and unpaid dividends thereon (whether or not declared) to, but not including the date of final distribution
to such holders.
Voting Rights. Holders of series X senior
convertible preferred stock do not have any voting rights; provided that, so long as any shares of series X senior convertible preferred
stock are outstanding, the affirmative vote of holders of a majority of the series X senior convertible preferred stock, which majority
must include Leonite Capital LLC so long as it holds any shares of series X senior convertible preferred stock, voting as a separate class,
shall be necessary for approving, effecting or validating any amendment, alteration or repeal of any of the provisions of the certificate
of designation or prior to the creation or issuance of any parity securities or new indebtedness (as defined in the certificate of designation);
provided that the foregoing shall not apply to any financing transaction the use of proceeds of which will be used to redeem the series
X senior convertible preferred stock and the warrants issued in connection therewith. In addition, the affirmative vote of holders of
66% of the series X senior convertible preferred stock, voting as a separate class, is required prior to the creation or issuance of any
senior securities.
Conversion Rights. Each shares of series
X senior convertible preferred stock, plus all accrued and unpaid dividends thereon, shall be convertible, at the option of the holder
thereof, at any time and from time to time, into such number of fully paid and nonassessable shares of common stock determined by dividing
the stated value ($4.00 per share), plus the value of the accrued, but unpaid, dividends thereon, by a conversion price equal to the lower
of (i) the lowest VWAP during the five (5) trading days immediately prior to the applicable conversion date and (ii) the price per share
paid in any subsequent financing (the “Fixed Price”). The Fixed Price is subject to standard adjustments in the event of any
stock splits, stock combinations, stock reclassifications, dividends paid in common stock, sales of substantially all assets, mergers,
consolidations or similar transactions, as well as a price based antidilution adjustment, pursuant to which, subject to certain exceptions,
if the Company issues common stock at a price lower than the Fixed Price, the Fixed Price shall decrease to such lower price. Notwithstanding
the foregoing, in no event shall the holder of any series X senior convertible preferred stock be entitled to convert any number of shares
that upon conversion the sum of (i) the number of shares of common stock beneficially owned by the holder and its affiliates and (ii)
the number of shares of common stock issuable upon the conversion of the series X senior convertible preferred stock with respect to which
the determination of this proviso is being made, would result in beneficial ownership by the holder and its affiliates of more than 4.99%
of the then outstanding common stock. This limitation may be waived (up to a maximum of 9.99%) by the holder and in its sole discretion,
upon not less than sixty-one (61) days’ prior notice to the Company.
Redemption Rights. Commencing on September
22, 2023, any holder may require the Company to redeem its shares by the payment in cash therefore of a sum equal to 100% of the stated
value of $4.00 per share, plus the amount of accrued and unpaid dividends and any other amounts due pursuant to the terms of the certificate
of designation; provided however, that in the event that the Company completes a public offering prior to the redemption date, then any
holder may only cause the Company to redeem any outstanding series X senior convertible preferred stock by paying such redemption price
in twelve (12) equal monthly installments with the first such payment due on the date that is six (6) months following the date that the
Company completes such public offering.
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
Non-redeemable Preferred Stock
Series A Preferred Stock
Each share of series A preferred stock is entitled
to a number of votes and converts to a number of shares equal to the sum of all shares of common stock and series B preferred stock issued
and outstanding, divided by the number shares of series A preferred stock held. Holders of series A preferred stock do not have any dividend,
liquidation or redemption rights.
Series B Preferred Stock
Each share of series B preferred stock is entitled
to one (1) vote on all matters submitted to a vote of stockholders. Each share of series B preferred stock is convertible into two (2)
shares of common stock (subject to adjustment for forward stock splits but not reverse stock splits). Holders of series B preferred stock
do not have any dividend, liquidation or redemption rights.
Series C Preferred Stock
Each share of series C preferred stock is entitled
to one (1) vote on all matters submitted to a vote of stockholders. Each share of series C preferred stock is convertible into 100,000
shares of common stock (subject to adjustment for forward stock splits but not reverse stock splits). If the Company lists on an exchange,
it has the right to repurchase these shares at a purchase price of $50,000 per share. Holders of series C preferred stock do not have
any dividend, liquidation or redemption rights.
Series D Preferred Stock
Each share of series D preferred stock is entitled
to one (1) vote on all matters submitted to a vote of stockholders. Each share of series D preferred stock is convertible into two (2)
shares of common stock. Holders of series D preferred stock do not have any dividend, liquidation or redemption rights.
Series E Preferred Stock
Each share of series E preferred stock is entitled
to one (1) vote on all matters submitted to a vote of stockholders. Each share of series E preferred stock is convertible into two (2)
shares of common stock. Holders of series E preferred stock do not have any dividend, liquidation or redemption rights.
Series F Preferred Stock
Each share of series F preferred stock is entitled
to one (1) vote on all matters submitted to a vote of stockholders. Each share of series F preferred stock is convertible into two (2)
shares of common stock. Holders of series F preferred stock do not have any dividend, liquidation or redemption rights.
Series F-1 Preferred Stock
Each share of series F-1 preferred stock is convertible
into two (2) shares of common stock. Holders of series F-1 preferred stock do not have any voting, dividend, liquidation or redemption
rights.
Series I Preferred Stock
Each share of series I preferred stock is entitled
to five (5) votes on all matters submitted to a vote of stockholders. Each share of series I preferred stock is convertible into two (2)
shares of common stock. Holders of series I preferred stock do not have any dividend, liquidation or redemption rights.
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
Series J Preferred Stock
Each share of series J preferred stock is entitled
to one (1) vote on all matters submitted to a vote of stockholders. Each share of series J preferred stock is convertible into two (2)
shares of common stock. Holders of series J preferred stock do not have any dividend, liquidation or redemption rights.
Series L Preferred Stock
Each share of series L preferred stock is entitled
to one (1) vote on all matters submitted to a vote of stockholders. Each share of series L preferred stock is convertible into two (2)
shares of common stock. Holders of series L preferred stock do not have any dividend, liquidation or redemption rights.
Series R Preferred Stock
Each share of series R preferred stock is entitled
to one (1) vote on all matters submitted to a vote of stockholders. Each share of series B preferred stock is convertible into one (1)
shares of common stock (subject to adjustment for forward stock splits but not reverse stock splits). Holders of series R preferred stock
do not have any dividend, liquidation or redemption rights.
Preferred Stock Transactions
During the six months ended June 30, 2023, the
Company executed the following transactions:
| · | On May 25, 2023, the Company issued 3,150
shares of series B preferred stock to Zia Choe, Interim Chief Financial Officer for $25,000. |
During the six months ended June 30, 2022, the
Company executed the following transactions:
| · | In the second quarter of 2022, 37,500 shares
of series D preferred stock were cancelled and exchanged for 37,500 shares
of series B preferred stock and 37,500
shares of series H preferred stock were cancelled and exchanged for 37,500 shares
of series B preferred stock. |
Common Stock
During the six months ended June 30, 2023, the
Company executed the following transactions:
| · | The Company issued 118,682,378 shares of common
stock upon conversion of certain convertible notes. |
The table below sets forth warrant activity for
the six months ended June 30, 2023 and 2022:
Schedule of warrant activity | |
| | | |
| | |
| |
Number of Warrants | | |
Weighted Average Exercise Price | |
Balance at January 1, 2023 | |
| 235,557,856 | | |
$ | 0.015 | |
Granted | |
| – | | |
| – | |
Exercised | |
| – | | |
| – | |
Forfeited | |
| (25,000 | ) | |
| – | |
Balance at June 30, 2023 | |
| 235,532,856 | | |
| 0.015 | |
Warrants Exercisable at June 30, 2023 | |
| 235,532,856 | | |
$ | 0.015 | |
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
As a result of the settlement agreement with Red
Rock on July 29, 2022, the Company required the previous owners to relinquish warrants for 25,000 shares of common stock. The certificate
of the 25,000 warrants were returned and cancelled during the second quarter of 2023. There was no impact on the consolidated financial
statements as of December 31, 2022.
| 13. | DISCONTINUED OPERATIONS |
The Company and the managers of AHI entered into
a resignation, release and buyback agreement and addendum, effective October 31, 2022, pursuant to which the managers purchased AHI in
exchange for returning 175,045 shares of series F preferred stock. There was a loss on disposal in the amount of $217,769 on October 31,
2022, which represented net assets and liabilities at the time of sale back.
The Company had no net liabilities of discontinued operations at June 30, 2023 and December 31, 2022. The Company had $0
and $36,935
of loss from discontinued operations for the three months ended June 30, 2023 and 2022, respectively. The Company had $0
and $35,542
of loss from discontinued operations for the six months ended June 30, 2023 and 2022, respectively.
Schedule of discontinued operations | |
| | | |
| | |
| |
Three Months Ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Gain (Loss) from discontinued operations | |
| | | |
| | |
Revenue of AHI subsidiary | |
$ | – | | |
$ | 39,512 | |
Cost of sales of AHI subsidiary | |
| – | | |
| (18,614 | ) |
Selling, general and administrative expenses of AHI subsidiary | |
| – | | |
| (40,833 | ) |
Interest expense of Red Rock Investor Note | |
| – | | |
| (17,000 | ) |
Loss from discontinued operations | |
$ | – | | |
$ | (36,935 | ) |
| |
| | | |
| | |
| |
Six Months Ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Gain (Loss) from discontinued operations | |
| | | |
| | |
Revenue AHI subsidiary | |
$ | – | | |
$ | 83,356 | |
Cost of sales AHI subsidiary | |
| – | | |
| (38,088 | ) |
Selling, general and administrative expenses AHI subsidiary | |
| – | | |
| (42,714 | ) |
Interest expense of Red Rock Investor Note | |
| – | | |
| (33,622 | ) |
Gain no change in estimate of AHI subsidiary | |
| – | | |
| (4,474 | ) |
Loss from discontinued operations | |
$ | – | | |
$ | (35,542 | ) |
| 14. | GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET |
The following table shows the Company’s
goodwill balances by reportable segment. The Company reviews goodwill for impairment on a reporting unit basis annually and whenever events
or changes in circumstances indicate the carrying value of goodwill may not be recoverable. During the six months ended June 30, 2023
and 2022, the Company had no goodwill impairment.
The following table shows goodwill balances by
reportable segment:
Schedule of goodwill balances | |
| | | |
| | |
| |
Healthcare | | |
Total | |
Carrying value at December 31, 2022 | |
$ | 5,666,608 | | |
$ | 5,666,608 | |
Accumulated impairment | |
| – | | |
| – | |
Carrying value at June 30, 2023 | |
$ | 5,666,608 | | |
$ | 5,666,608 | |
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
| 15. | COMMITMENTS AND CONTINGENCIES |
Leases
ASC 842, “Leases”, requires that a
lessee recognize the assets and liabilities that arise from operating leases, A lessee should recognize in the statement of financial
position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying
asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by
class of underlying asset not to recognize lease assets and lease liabilities. In transaction, lessees and lessors are required to recognize
and measure leases at either the effective date (the “effective date method”) or the beginning of the earliest period presented
(the “comparative method”) using a modified retrospective approach. Under the effective date method, the Company’s comparative
period reporting is unchanged. In contrast, under the comparative method, the Company’s date of initial application is the beginning
of the earliest comparative period presented, and the Topic 842 transition guidance is then applied to all comparative periods presented.
Further, under either transition method, the standard includes certain practical expedients intended to ease the burden of adoption. The
Company adopted ASC 842, January 1, 2020, using the effective date method and elected certain practical expedients allowing the Company
not to reassess:
| · | whether expired or existing contracts contain
leases under the new definition of a lease; |
| · | lease classification for expired or existing
leases; and |
| · | whether previously capitalized initial direct
costs would qualify for capitalization under Topic 842. |
The Company also made the accounting policy decision
not to recognize lease assets and liabilities for leases with a term of 12 months or less.
The Company recorded operating lease expense
of $56,378 and
$34,305
for the three months ended June 30, 2023 and 2022, respectively and the Company recorded operating lease expense of $134,230
and $170,150 for
the six months ended June 30, 2023 and 2022, respectively.
The Company has operating leases with future
commitments as follows:
Schedule of property leases | |
| | |
June 30, | |
Amount | |
2024 | |
$ | 126,752 | |
2025 | |
| 32,205 | |
Total | |
$ | 158,957 | |
Employees
The Company agreed to pay $360,000 per year and
$200,000 of targeted annual incentives to the Chief Executive Officer based on his employment agreement since July 1, 2020, of which currently
50% is paid in cash and 50% is accrued. The total outstanding accrued compensation as of June 30, 2023 and December 31, 2022 were $2,025,500
and $1,870,500, respectively.
The Company agreed to pay $360,000 per year
and $200,000 of targeted annual incentives to the Chairman of the Board based on his employment agreement since July 1, 2020, of
which currently 50% is paid in cash and 50% is accrued. The total outstanding accrued compensation as of June 30, 2023 and December
31, 2022 were $2,042,000
and $1,863,000,
respectively.
The Company agreed to pay $156,000 per year to
the previous Chief Financial Officer based on his amended employment agreement executed on May 15, 2021. The total outstanding accrued
compensation as of June 30, 2023 and December 31, 2022 was $17,057.
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
The Company entered into a Management Agreement
effective May 31, 2021 for compensation to the principals of Nova in the form of an annual base salaries of $372,000
to one of the three doctors, $450,000
to the second, and $372,000
to the third doctor. Collectively, as a group, such principals will receive an annual cash bonus and stock equity set forth below,
which will be conditioned upon the Company achieving 100% of the annual objectives of financial performance goals as set forth below.
Schedule of annual objectives of financial performance |
|
|
|
Year |
Minimum Annual Nova EBITDA |
Cash Annual Bonus |
Series J Preferred Stock |
2022 |
$2.0M |
$120,000 |
120,000 Shares |
2022 |
$2.4M |
$150,000 |
135,000 Shares |
2023 |
$3.7M |
$210,000 |
150,000 Shares |
2024 |
$5.5M |
$300,000 |
180,000 Shares |
2025 |
$8.0M |
$420,000 |
210,000 Shares |
From time to time, the Company may become involved
in various lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties,
and an adverse result in these or other matters may arise from time to time that may harm the Company’s business. Management is
not currently aware of any such legal proceedings or claims that it believes will have a material adverse effect on the Company’s
business, financial condition, or operating results.
The Company has three reportable operating segments
as determined by management using the “management approach” as defined by the authoritative guidance on Disclosures
about Segments of an Enterprise and Related Information:
|
(1) |
Tax Resolution Services (Platinum Tax) |
|
(2) |
Real Estate (Edge View) |
These segments are a result of differences in
the nature of the products and services sold. Corporate administration costs, which include, but are not limited to, general accounting,
human resources, legal and credit and collections, are partially allocated to the three operating segments. Other revenue consists of
nonrecurring items.
The Affordable Housing segment leases and sells
mobile homes as an option for a homeowner wishing to avoid large down payments, expensive maintenance costs, large monthly mortgage payments
and high property taxes and insurance which is a common trait of brick-and-mortar homes. Additionally, if bad credit is an issue preventing
potential homeowners from purchasing a traditional house, the Company will provide a "lease to own" option so people secure
their family home.
The Tax Resolution Services segment provides tax
resolution services to individuals and companies that have federal and state tax liabilities. The Company collects fees based on efforts
to negotiate and assist in the settlement of outstanding tax debts.
The Real Estate segment consists of Edge View,
a real estate company that owns five (5) acres zoned medium density residential (MDR) with 12 lots already platted, six (6) acres zoned
high-density residential (HDR) that can be platted in various configurations to meet current housing needs, and twelve (12) acres
zoned in Lemhi County as Agriculture that is available for further annexation into the City of Salmon for development, as well as a common
area for landowners to view wildlife, provide access to the Salmon River and fishing in a two (2) acre pond.
The Healthcare segment provides a full range of
diagnostic and surgical services for injuries and disorders of the skeletal system and associated bones, joints, tendons, muscles, ligaments,
and nerves.
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
Schedule of segment reporting | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31, 2022 | |
Assets: | |
| | | |
| | |
Financial Services | |
$ | 2,820 | | |
$ | 8,577 | |
Healthcare | |
| 15,455,454 | | |
| 12,692,531 | |
Real Estate | |
| 589,331 | | |
| 592,557 | |
Others | |
| 5,914 | | |
| 59,692 | |
Consolidated assets | |
$ | 16,053,519 | | |
$ | 13,353,357 | |
| |
Three Months Ended June 30, | |
| |
2023 | | |
2022 | |
Revenues: | |
| | |
| |
Financial Services | |
$ | 118,304 | | |
$ | 472,014 | |
Healthcare | |
| 3,364,506 | | |
| 2,619,218 | |
Consolidated revenues | |
$ | 3,482,810 | | |
$ | 3,091,232 | |
| |
| | | |
| | |
Cost of Sales: | |
| | | |
| | |
Financial Services | |
$ | 21,297 | | |
$ | 112,776 | |
Healthcare | |
| 1,081,689 | | |
| 983,842 | |
Consolidated cost of sales | |
$ | 1,102,986 | | |
$ | 1,096,618 | |
| |
| | | |
| | |
Income (Loss) from operations from subsidiaries | |
| | | |
| | |
Financial Services | |
$ | (43,269 | ) | |
$ | 11,361 | |
Healthcare | |
| 2,106,551 | | |
| 1,481,055 | |
Real Estate | |
| (1,743 | ) | |
| (1,688 | ) |
Income from operations from subsidiaries | |
$ | 2,061,539 | | |
$ | 1,490,728 | |
| |
| | | |
| | |
Loss from operations from Cardiff Lexington | |
$ | (355,369 | ) | |
$ | (388,717 | ) |
Total income from operations | |
$ | 1,706,170 | | |
$ | 1,102,011 | |
| |
| | | |
| | |
Income (Loss) before taxes | |
| | | |
| | |
Financial Services | |
$ | (43,810 | ) | |
$ | (45,540 | ) |
Healthcare | |
| 1,378,445 | | |
| 51,136 | |
Real Estate | |
| (1,743 | ) | |
| (2,416 | ) |
Corporate, administration and other non-operating expenses | |
| (516,814 | ) | |
| (65,006 | ) |
Consolidated income (loss) before taxes | |
$ | 816,078 | | |
$ | (61,826 | ) |
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
| |
Six Months Ended June 30, | |
| |
2023 | | |
2022 | |
Revenues: | |
| | |
| |
Financial Services | |
$ | 272,703 | | |
$ | 936,857 | |
Healthcare | |
| 6,070,905 | | |
| 5,051,525 | |
Consolidated revenues | |
$ | 6,343,608 | | |
$ | 5,988,382 | |
| |
| | | |
| | |
Cost of Sales: | |
| | | |
| | |
Financial Services | |
$ | 48,126 | | |
$ | 325,222 | |
Healthcare | |
| 2,037,983 | | |
| 1,887,624 | |
Consolidated cost of sales | |
$ | 2,086,109 | | |
$ | 2,212,846 | |
| |
| | | |
| | |
Income (Loss) from operations from subsidiaries | |
| | | |
| | |
Financial Services | |
$ | (87,256 | ) | |
$ | (90,120 | ) |
Healthcare | |
| 3,384,790 | | |
| 2,784,403 | |
Real Estate | |
| (1,840 | ) | |
| (2,513 | ) |
Income from operations from subsidiaries | |
$ | 3,295,694 | | |
$ | 2,691,770 | |
| |
| | | |
| | |
Loss from operations from Cardiff Lexington | |
$ | (875,962 | ) | |
$ | (868,276 | ) |
Total income from operations | |
$ | 2,419,732 | | |
$ | 1,823,494 | |
| |
| | | |
| | |
Income (Loss) before taxes | |
| | | |
| | |
Financial Services | |
$ | (89,300 | ) | |
$ | (91,030 | ) |
Healthcare | |
| 2,195,542 | | |
| 868,234 | |
Real Estate | |
| (1,840 | ) | |
| (2,513 | ) |
Corporate, administration and other non-operating expenses | |
| (1,304,315 | ) | |
| (2,398,971 | ) |
Consolidated income (loss) before taxes | |
$ | 800,087 | | |
$ | (1,624,280 | ) |
The Company has evaluated its operations subsequent
to June 30, 2023 to the date these condensed consolidated financial statements were issued and determined there was subsequent events
or transactions the required recognition or disclosure in these consolidated financial statements.
On July 19, 2023, the Company executed a ninth
tranche under Note 40 in the principal amount of $35,500, less an original issue discount and fee of $8,875 (See Note 10).
On July 24, 2023, the Company issued 5,000 shares of series E preferred
stock as compensation for the property manager of Edge View in exchange for the bonus of $5,000.
On July 24, 2023, the Company executed a tenth
tranche under Note 40 in the principal amount of $14,000, less an original issue discount and fee of $3,500 (See Note 10).
In July, the Company issued 156,000,000 shares of common stock upon
conversion of certain convertible notes’ principal and accrued interests in the amount of $30,637 and $6,200, respectively.
On August 11, 2023, the Company executed a third tranche under Note
10 in the principal amount of $25,000 (See Note 10).
CARDIFF LEXINGTON CORPORATION AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(UNAUDITED)
On August 25, 2023, the Company issued a twelve-month convertible promissory
note in the principal amount of $5,000 to the Company’s CEO for the Company’s operation expenses. The rate of interest is
10% per annum.
On September 29, 2023, the Company and its healthcare subsidiary entered
into a two-year revolving purchase and security agreement with DML HC Series, LLC to sell the healthcare subsidiary’s accounts receivables
for a revolving financing up to a maximum advance amount of $4.5 million. The Company received the first net cash advance in the amount
of $861,071 on October 9, 2023 for the sale of accounts receivable and future claims in the amount of $1,428,571.
| ITEM 2. | MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS. |
The following management’s discussion
and analysis of financial condition and results of operations provides information that management believes is relevant to an assessment
and understanding of our plans and financial condition. The following financial information is derived from our financial statements
and should be read in conjunction with such financial statements and notes thereto set forth elsewhere herein.
Use of Terms
Except as otherwise indicated by the context and
for the purposes of this report only, references in this report to “we,” “us,” “our” and “our
company” are to Cardiff Lexington Corporation, a Nevada corporation, and its consolidated subsidiaries.
Special Note Regarding Forward-Looking Statements
This report contains “forward-looking statements”
within the meaning of Section 27A of the Securities Act of 1933, as amended, or the Securities Act, and Section 21E of the Securities
Exchange Act of 1934, as amended, or the Exchange Act, that are based on our management’s beliefs and assumptions and on information
currently available to us. All statements other than statements of historical facts are forward-looking statements. These statements relate
to future events or to our future financial performance and involve known and unknown risks, uncertainties and other factors that may
cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels of
activity, performance or achievements expressed or implied by these forward-looking statements. Forward-looking statements include, but
are not limited to, statements about:
| · | our ability to successfully identify and acquire
additional businesses; |
| · | our ability to effectively integrate and operate
the businesses that we acquire; |
| · | our expectations around the performance of our
current businesses; |
| · | our ability to maintain our business model and
improve our capital efficiency; |
| · | our ability to effectively manage the growth
of our business; |
| · | our lack of operating history and ability to
attain profitability; |
| · | the competitive environment in which our businesses
operate; |
| · | trends in the industries in which our businesses
operate; |
| · | the regulatory environment in which our businesses
operate under; |
| · | changes in general economic or business conditions
or economic or demographic trends in the United States, including changes in interest rates and inflation; |
| · | our ability to service and comply with the terms
of indebtedness; |
| · | our ability to retain or replace qualified employees
of our businesses; |
| · | labor disputes, strikes or other employee disputes
or grievances; |
| · | casualties, condemnation or catastrophic failures
with respect to any of our business’ facilities; |
| · | costs and effects of legal and administrative
proceedings, settlements, investigations and claims; and |
| · | extraordinary or force majeure events affecting
the business or operations of our businesses. |
In some cases, you can identify forward-looking
statements by terms such as “may,” “could,” “will,” “should,” “would,” “expect,”
“plan,” “intend,” “anticipate,” “believe,” “estimate,” “predict,”
“potential,” “project” or “continue” or the negative of these terms or other comparable terminology.
These statements are only predictions. You should not place undue reliance on forward-looking statements because they involve known and
unknown risks, uncertainties and other factors, which are, in some cases, beyond our control and which could materially affect results.
Factors that may cause actual results to differ materially from current expectations include, among other things, those listed under Item
1A “Risk Factors” included in our Annual Report on Form 10-K for the year ended December 31, 2022. If one or more of these
risks or uncertainties occur, or if our underlying assumptions prove to be incorrect, actual events or results may vary significantly
from those implied or projected by the forward-looking statements. No forward-looking statement is a guarantee of future performance.
In addition, statements that “we believe”
and similar statements reflect our beliefs and opinions on the relevant subject. These statements are based upon information available
to us as of the date of this report, and while we believe such information forms a reasonable basis for such statements, such information
may be limited or incomplete, and our statements should not be read to indicate that we have conducted an exhaustive inquiry into, or
review of, all potentially available relevant information. These statements are inherently uncertain and investors are cautioned not to
unduly rely upon these statements.
The forward-looking statements made in this report
relate only to events or information as of the date on which the statements are made in this report. Except as expressly required by the
federal securities laws, there is no undertaking to publicly update or revise any forward-looking statements, whether as a result of new
information, future events, changed circumstances or any other reason.
Overview
We are an acquisition holding company focused
on locating undervalued and undercapitalized companies, primarily in the healthcare industry, and providing them capitalization and leadership
to maximize the value and potential of their private enterprises while also providing diversification and risk mitigation for our stockholders.
Specifically, we have and will continue to look at a diverse variety of acquisitions in the healthcare sector in terms of growth stages
and capital structures and we intend to focus our portfolio of subsidiaries approximately as follows: 80% will be targeted to established
profitable niche small to mid-sized healthcare companies and 20% will be targeted to second stage startups in healthcare and related financial
services (emerging businesses with a strong organic growth plan that is materially cash generative).
All of our operations are conducted through, and
our income derived from, our various subsidiaries. We operate the following businesses through our wholly owned subsidiaries.
| · | Healthcare Business. Nova Ortho
and Spine, PLLC, or Nova, which we acquired May 31, 2021, operates a group of regional primary specialty and ancillary care facilities
throughout Florida that provide traumatic injury victims with primary care evaluations, interventional pain management, and specialty
consultation services. We focus on plaintiff related care are and a highly efficient provider of emergency medical condition, or EMC,
assessments. We provide a full range of diagnostic and surgical services for injuries and disorders of the skeletal system and associated
bones, joints, tendons, muscles, ligaments, and nerves. From sports injuries, to sprains, strains, and fractures, our doctors are dedicated
to helping patients return to active lifestyles. |
| · | Financial Services (Tax Resolution) Business.
Platinum Tax Defenders, or Platinum Tax, which we acquired on July 31, 2018, is a full-service tax resolution firm located in Los Angeles,
California. Since 2011, we have been assisting all types of taxpayers resolve any and all issues with the IRS and applicable state tax
agencies. We provide fee-based tax resolution services to individuals and companies that have federal and state tax liabilities by assisting
clients to settle outstanding tax debts. |
| · | Real Estate Business. Edge View
Properties, Inc., or Edge View, which we acquired on July 16, 2014, is a real estate company that owns five (5) acres zoned medium density
residential (MDR) with 12 lots already platted, six (6) acres zoned high-density residential (HDR) that can be platted in various
configurations to meet current housing needs, and twelve (12) acres zoned in Lemhi County as Agriculture that is available for further
annexation into the City of Salmon for development, as well as a common area for landowners to view wildlife, provide access to the Salmon
River and fishing in a two (2) acre pond. Salmon is known as Idaho’s premier whitewater destination as well as one of
the easier accesses to the Frank Church Wilderness Area - the largest wilderness in the lower 48 states. Salmon’s airport has
service to Boise, Idaho and serves as a hub to access whitewater rafting start points and wilderness landing strips. Management has
invested years working to develop a new and exciting housing development in Salmon, Idaho and plans to enter into a joint venture agreement
with a developer for this planned concept development. |
We previously owned We Three, LLC dba Affordable
Housing Initiative, or AHI, which was acquired on May 15, 2014 and sold on October 31, 2022. AHI leased and sold mobile homes and also
provided a “lease to own” option.
Segments
During the three months ended June 30, 2023 and
2022, we had three reportable operating segments as determined by management using the “management approach” as defined by
the authoritative guidance on Disclosures about Segments of an Enterprise and Related Information:
|
(1) |
Financial Services (Platinum Tax) |
|
(3) |
Real Estate (Edge View) |
These segments are a result of differences in
the nature of the products and services sold. Corporate administration costs, which include, but are not limited to, general accounting,
human resources, legal and credit and collections, are partially allocated to the three operating segments. Other revenue consists of
nonrecurring items.
The financial services segment provides tax resolution
services to individuals and companies that have federal and state tax liabilities. It collects fees based on efforts to negotiate and
assist in the settlement of outstanding tax debts.
The healthcare segment provides a full range of
diagnostic and surgical services for injuries and disorders of the skeletal system and associated bones, joints, tendons, muscles, ligaments,
and nerves.
The Real Estate segment consists of Edge View,
a real estate company that owns five (5) acres zoned medium density residential (MDR) with 12 lots already platted, six (6) acres zoned
high-density residential (HDR) that can be platted in various configurations to meet current housing needs, and twelve (12) acres
zoned in Lemhi County as Agriculture that is available for further annexation into the City of Salmon for development, as well as a common
area for landowners to view wildlife, provide access to the Salmon River and fishing in a two (2) acre pond.
Discontinued Operations
We and the managers of AHI entered into a resignation,
release and buyback agreement and addendum, effective October 31, 2022, pursuant to which the managers purchased AHI in exchange for returning
175,045 shares of series F preferred stock. There was a loss on disposal in the amount of $217,769 on October 31, 2022, which represented
net assets and liabilities at the time of sale back.
We had no net liabilities of discontinued operations
at June 30, 2023 and December 31, 2022. We had $0 and $35,542 of loss from discontinued operations for the six months ended June 30, 2023
and 2022, respectively.
Results of Operations
Comparison of Three Months Ended June 30,
2023 and 2022
The following table sets forth key components
of our results of operations during the three months ended June 30, 2023 and 2022, both in dollars and as a percentage of our revenue.
| |
June 30, 2023 | | |
June 30, 2022 | |
| |
Amount | | |
% of Revenue | | |
Amount | | |
% of Revenue | |
Revenue | |
| | |
| | |
| | |
| |
Financial services | |
$ | 118,304 | | |
| 3.40% | | |
$ | 472,014 | | |
| 15.27% | |
Healthcare | |
| 3,364,506 | | |
| 96.60% | | |
| 2,619,218 | | |
| 84.73% | |
Total revenue | |
| 3,482,810 | | |
| 100.00% | | |
| 3,091,232 | | |
| 100.00% | |
Cost of sales | |
| | | |
| | | |
| | | |
| | |
Financial services | |
| 21,297 | | |
| 0.61% | | |
| 112,776 | | |
| 3.65% | |
Healthcare | |
| 1,081,689 | | |
| 31.06% | | |
| 983,842 | | |
| 31.83% | |
Total cost of sales | |
| 1,102,986 | | |
| 31.67% | | |
| 1,096,618 | | |
| 35.48% | |
Gross profit | |
| 2,379,824 | | |
| 68.33% | | |
| 1,994,614 | | |
| 64.52% | |
Operating expenses | |
| | | |
| | | |
| | | |
| | |
Depreciation expense | |
| 3,365 | | |
| 0.10% | | |
| 5,783 | | |
| 0.19% | |
Selling, general and administrative | |
| 670,289 | | |
| 19.25% | | |
| 866,213 | | |
| 28.02% | |
Total operating expenses | |
| 673,654 | | |
| 19.34% | | |
| 871,996 | | |
| 28.21% | |
Income from operations | |
| 1,706,170 | | |
| 48.99% | | |
| 1,122,618 | | |
| 36.32% | |
Other income (expense) | |
| | | |
| | | |
| | | |
| | |
Other income | |
| – | | |
| – | | |
| 8 | | |
| 0.00% | |
Interest expense and finance charge | |
| (844,459 | ) | |
| (24.25)% | | |
| (1,035,811 | ) | |
| (33.51)% | |
Penalties and fees | |
| (15,000 | ) | |
| (0.43)% | | |
| – | | |
| – | |
Amortization of debt discounts | |
| (30,633 | ) | |
| (0.88)% | | |
| (111,706 | ) | |
| (3.61)% | |
Total other income (expense) | |
| (890,092 | ) | |
| (25.56)% | | |
| (1,147,509 | ) | |
| (37.12)% | |
Net income (loss) before discontinued operations | |
| 816,078 | | |
| 24.43% | | |
| (24,891 | ) | |
| (0.81)% | |
Loss from discontinued operations | |
| – | | |
| – | | |
| (36,935 | ) | |
| (1.19)% | |
Net income (loss) | |
$ | 816,078 | | |
| 24.43% | | |
$ | (61,826 | ) | |
| (2.00)% | |
Revenue. Our total revenue increased
by $391,578, or 12.67%, to $3,482,810 for the three months ended June 30, 2023 from $3,091,232 for the three months ended June 30, 2022.
Such increase was primarily due to increases in revenue from the healthcare segment.
The financial services segment generates revenue
through the provision of tax resolution services to individuals and business owners. Revenue from the financial services segment decreased
by $353,710, or 74.94%, to $118,304 for the three months ended June 30, 2023 from $472,014 for the three months June 30, 2022. Such decrease
was primarily due to the loss of sales leads from the discontinued service with Optima Tax Relief, which affected the significant revenue
reduction in the tax resolution business.
The healthcare segment generates revenue through
a full range of diagnostic and surgical services. Revenue from the healthcare services segment increased by $745,288, or 28.45%, to $3,364,506
for the three months ended June 30, 2023 from $2,619,218 for the three months June 30, 2022. Such increase was primarily due to increased
patients and Personal Injury Protection (PIP) services.
Cost of sales. Our total cost of
sales increased by $6,368 or 0.58%, to $2,379,824 for the three months ended June 30, 2023 from $1,994,614 for the three months June 30,
2022. Such increase was primarily due a decrease from the financial service segment, offset by an increase from the healthcare segment.
As a percentage of revenue, our total cost of sales was 31.67% and 35.48% for the three months ended June 30, 2023 and 2022, respectively.
Cost of sales for the financial services segment
consists of advertising, contract labor and merchant fees. Cost of sales for the financial services segment decreased by $91,479, or 81.12%,
to $21,297 for the three months ended June 30, 2023 from $112,776 for the three months June 30, 2022. As a percentage of financial services
revenue, cost of sales was 0.61% and 3.65% for the three months ended June 30, 2023 and 2022, respectively.
Cost of sales for the healthcare segment consists
of surgical center fees, physician and professional fees, salaries and wages and medical supplies. Cost of sales from the healthcare services
segment increased by $97,847, or 9.95%, to $1,081,689 for the three months ended June 30, 2023 from $983,842 for the three months June
30, 2022. As a percentage of healthcare revenue, cost of sales was 31.06% and 31.83% for the three months ended June 30, 2023 and 2022,
respectively. This increase was due to increased surgical center fees and professional fees.
Gross profit. As a result of the
foregoing, our total gross profit increased by $385,210, or 19.31%, to $2,379,824 for the three months ended June 30, 2023 from $31,994,614
for three months ended June 30, 2022. Our total gross margin (percent of revenue) was 68.33% and 64.52% for three months ended June 30,
2023 and 2022, respectively.
Gross profit for the financial services segment
decreased by $262,231, or 73.00%, to $97,007 for the three months ended June 30, 2023 from $359,238 for the three months June 30, 2022.
Gross margin (percent of revenue) for the financial services segment was 82.00% and 76.11% for the three months ended June 30, 2023 and
2022, respectively.
Gross profit for the healthcare services segment
increased by $647,441, or 39.59%, to $2,282,817 for the three months ended June 30, 2023 from $1,635,376 for the three months ended June
30, 2022. Gross margin (percent of revenue) for the healthcare segment was 67.85% and 62.44% for the three months ended June 30, 2023
and 2022, respectively. The increased gross margin was due to the increased number of patients and provided medical services without increased
overhead. The healthcare segment still had available capacity to cover the increased patients and services.
Depreciation expense. Our depreciation
expense was $3,365, or 0.10% of revenue, for the three months June 30, 2023, as compared to $5,783, or 0.19% of revenue, for the three
months June 30, 2022.
Selling, general and administrative expenses.
Our selling, general and administrative expenses consist primarily of accounting, auditing, legal and public reporting expenses, personnel
expenses, including employee salaries and bonuses plus related payroll taxes, advertising expenses, professional advisor fees, bad debts,
rent expense, insurance and other expenses incurred in connection with general operations. Our selling, general and administrative expenses
decreased by $195,924, or 22.62%, to $670,289 for the three months ended June 30, 2023 from $866,213 for the three months ended June 30,
2022. As a percentage of revenue, our selling, general and administrative expenses were 19.25% and 28.02% for the three months ended June
30, 2023 and 2022, respectively. Such decrease was primarily due to terminated employees in the financial services segment due to the
decreased revenue and the bad debt expense for allowances for doubtful accounts relating to our healthcare services business.
Total other income (expense). We
had $890,092 in total other expense, net, for the three months ended June 30, 2023, as compared to other expense, net, of $1,147,509 for
the three months ended June 30, 2022. Other expenses, net, for the three months ended June 30, 2023 consisted of interest expense and
finance charges of $844,459, amortization of debt discounts of $30,633, and financing penalties and fees of $15,000. Other expense, net,
for the three months ended June 30, 2022 consisted of interest expense and finance charges of $1,035,811, and amortization of debt discounts
of $111,706, offset by other income of $8.
Discontinued operations. For
the three months ended June 30, 2023 and 2022, we recorded a loss from discontinued operations of $0 and $36,935, respectively.
Net income (loss). As a result of
the cumulative effect of the factors described above, our net income was $816,078 for the three months ended June 30, 2023, as compared
to net loss of $61,826 for the three months ended June 30, 2022, an increase of $754,252, or 1219.96%.
Comparison of Six Months Ended June 30,
2023 and 2022
The following table sets forth key components
of our results of operations during the six months ended June 30, 2023 and 2022, both in dollars and as a percentage of our revenue.
| |
June 30, 2023 | | |
June 30, 2022 | |
| |
Amount | | |
% of Revenue | | |
Amount | | |
% of Revenue | |
Revenue | |
| | |
| | |
| | |
| |
Financial services | |
$ | 272,703 | | |
| 4.30% | | |
$ | 936,857 | | |
| 15.64% | |
Healthcare | |
| 6,070,905 | | |
| 95.70% | | |
| 5,051,525 | | |
| 84.36% | |
Total revenue | |
| 6,343,608 | | |
| 100.00% | | |
| 5,988,382 | | |
| 100.00% | |
Cost of sales | |
| | | |
| | | |
| | | |
| | |
Financial services | |
| 48,126 | | |
| 0.76% | | |
| 325,222 | | |
| 5.43% | |
Healthcare | |
| 2,037,983 | | |
| 32.13% | | |
| 1,887,624 | | |
| 31.52% | |
Total cost of sales | |
| 2,086,109 | | |
| 32.89% | | |
| 2,212,846 | | |
| 36.95% | |
Gross profit | |
| 4,257,499 | | |
| 67.11% | | |
| 3,775,536 | | |
| 63.05% | |
Operating expenses | |
| | | |
| | | |
| | | |
| | |
Depreciation expense | |
| 8,000 | | |
| 0.13% | | |
| 11,566 | | |
| 0.19% | |
Selling, general and administrative | |
| 1,829,768 | | |
| 28.84% | | |
| 1,940,477 | | |
| 32.40% | |
Total operating expenses | |
| 1,837,768 | | |
| 28.97% | | |
| 1,952,043 | | |
| 32.60% | |
Income from operations | |
| 2,419,731 | | |
| 38.14% | | |
| 1,823,493 | | |
| 30.45% | |
Other income (expense) | |
| | | |
| | | |
| | | |
| | |
Other income | |
| 205 | | |
| 0.00% | | |
| 8 | | |
| 0.00% | |
Gain on forgiveness of debt | |
| 390 | | |
| 0.00% | | |
| – | | |
| – | |
Interest expense & finance charge | |
| (1,539,623 | ) | |
| (24.27)% | | |
| (3,255,987 | ) | |
| (54.37)% | |
Conversion cost penalty and reimbursement | |
| (2,000 | ) | |
| (0.00)% | | |
| – | | |
| – | |
Penalties and fees | |
| (30,000 | ) | |
| (0.47)% | | |
| – | | |
| – | |
Amortization of debt discounts | |
| (48,616 | ) | |
| (0.77)% | | |
| (156,252 | ) | |
| (2.61)% | |
Total other income (expense) | |
| (1,619,644 | ) | |
| (25.53)% | | |
| (3,412,231 | ) | |
| (56.98)% | |
Net income (loss) before discontinued operations | |
| 800,087 | | |
| 12.61% | | |
| (1,588,738 | ) | |
| (26.53)% | |
Income (loss) from discontinued operations | |
| – | | |
| 0.00% | | |
| (35,542 | ) | |
| (0.59)% | |
Net loss | |
$ | 800,087 | | |
| 12.61% | | |
$ | (1,624,280 | ) | |
| (27.12)% | |
Revenue. Our total revenue increased
by $355,226, or 5.93%, to $6,343,608 for the six months ended June 30, 2023 from $5,988,382 for the six months ended June 30, 2022. Such
increase was primarily due to increases in revenue from the healthcare segment.
Revenue from the financial services segment decreased
by $664,154, or 70.89%, to $272,703 for the six months ended June 30, 2023 from $936,857 for the six months ended June 30, 2022. Such
decrease was primarily due to the loss of sales leads from the discontinued service with Optima Tax Relief, which affected the significant
revenue reduction in the tax resolution business.
Revenue from the healthcare services segment increased
by $1,019,380, or 20.18%, to $6,070,905 for the six months ended June 30, 2023 from $5,051,525 for the six months ended June 30, 2022.
Such increase was primarily due to increased Personal Injury Protection (PIP) services.
Cost of sales. Our total cost of
sales decreased by $126,737 or 5.73%, to $2,086,109 for the six months ended June 30, 2023 from $2,212,846 for the six months ended June
30, 2022. Such decrease was primarily due a decrease from the financial service segment, offset by an increase from the healthcare segment.
As a percentage of revenue, our total cost of sales was 32.89% and 36.95% for the six months ended June 30, 2023 and 2022, respectively.
Cost of sales for the financial services segment
decreased by $277,096, or 85.20%, to $48,126 for the six months ended June 30, 2023 from $325,222 for the six months ended June 30, 2022.
As a percentage of financial services revenue, cost of sales was 0.76% and 5.43% for the six months ended June 30, 2023 and 2022, respectively.
Cost of sales from the healthcare services segment
increased by $150,359, or 7.97%, to $2,037,983 for the six months ended June 30, 2023 from $1,887,624 for the six months ended June 30,
2022. As a percentage of healthcare revenue, cost of sales was 32.13% and 31.52% for the six months ended June 30, 2023 and 2022, respectively.
This increase was generally in line with the increase in revenue from this segment.
Gross profit. As a result of the
foregoing, our total gross profit increased by $481,963, or 12.77%, to $4,257,499 for the six months ended June 30, 2023 from $3,775,536
for six months ended June 30, 2022. Our total gross margin (percent of revenue) was 67.11% and 63.05% for six months ended June 30, 2023
and 2022, respectively.
Gross profit for the financial services segment
decreased by $387,058, or 63.28%, to $224,577 for the six months ended June 30, 2023 from $611,635 for the six months ended June 30, 2022.
Gross margin (percent of revenue) for the financial services segment was 82.35% and 65.29% for the six months ended June 30, 2023 and
2022, respectively.
Gross profit for the healthcare services segment
increased by $869,021, or 27.47%, to $4,032,922 for the six months ended June 30, 2023 from $3,163,901 for the six months ended June 30,
2022. Gross margin (percent of revenue) for the healthcare segment was 66.43% and 62.63% for the six months ended June 30, 2023 and 2022,
respectively. The increased gross margin was due to the increased number of patients and provided medical services without increased overhead.
The healthcare segment still had available capacity to cover the increased patients and services.
Depreciation expense. Our depreciation
expense was $8,000, or 0.13% of revenue, for the six months ended June 30, 2023, as compared to $11,566, or 0.19% of revenue, for the
six months ended June 30, 2022.
Selling, general and administrative expenses.
Our selling, general and administrative expenses decreased by $110,709, or 5.71%, to $1,829,768 for the six months ended June 30, 2023
from $1,940,477 for the six months ended June 30, 2022. As a percentage of revenue, our selling, general and administrative expenses were
28.97% and 32.40% for the six months ended June 30, 2023 and 2022, respectively. Such decrease was primarily due to terminated employees
in the financial services segment due to the decreased revenue and the bad debt expense for allowances for doubtful accounts relating
to our healthcare services business.
Total other income (expense). We
had $1,619,644 in total other expense, net, for the six months ended June 30, 2023, as compared to other expense, net, of $3,412,231 for
the six months ended June 30, 2022. Other expense, net, for the six months ended June 30, 2023 consisted of interest expense and finance
charges of $1,539,623, amortization of debt discounts of $48,616, financing penalties and fees of $30,000 and conversion cost penalty
and reimbursement related to convertible note of $2,000, offset by other income of $595. Other expenses, net, for the six months ended
June 30, 2022 consisted of interest expense and finance charges of $3,255,987 and amortization of debt discounts of $156,252, offset by
other income of $8.
Discontinued operations. For
the six months ended June 30, 2023 and 2022, we recorded a loss from discontinued operations of $0 and $35,542, respectively.
Net income (loss). As a result of
the cumulative effect of the factors described above, our net income was $800,087 for the six months ended June 30, 2023, as compared
to net loss of $1,624,280 for the six months ended June 30, 2022, an increase of $2,424,367, or 149.26%.
Liquidity and Capital Resources
As of June 30, 2023, we had $411,209 in cash.
To date, we have financed our operations primarily through revenue generated from operations, sales of securities, advances from stockholders
and third-party and related party debt.
We believe, based on our operating plan, that
current working capital and current and expected additional financing should be sufficient to fund operations and satisfy our obligations
as they come due for at least one year from the financial statement issuance date. However, additional funds from new financing and/or
future equity raises are required for continued operations and to execute our business plan and our strategy of acquiring additional businesses.
The funds required to sustain operations ranges between $600,000 to $1 million and additional funds execute our business plan will depend
on the size, capital structure and purchase price consideration that the seller of a target business deems acceptable in a given transaction.
The amount of funds needed to execute our business plan also depends on what portion of the purchase price of a target business the seller
of that business is willing to take in the form of seller notes or our equity or equity in one of our subsidiaries. Given these factors,
we believe that the amount of outside additional capital necessary to execute our business plan on the low end (assuming target company
sellers accept a significant portion of the purchase price in the form of seller notes or our equity or equity in one of our subsidiaries)
ranges between $5 million to $7 million. If, and to the extent, that sellers are unwilling to accept a significant portion of the purchase
price in seller notes and equity, then the cash required to execute our business plan could be as much as $10 million.
We intend to raise capital for additional acquisitions
primarily through equity and debt financing. The sale of additional equity securities could result in dilution to our stockholders. The
incurrence of indebtedness would result in increased debt service obligations and could require us to agree to operating and financial
covenants that would restrict our operations. Financing may not be available in amounts or on terms acceptable to us, if at all. There
is no guarantee that we will be able to acquire additional businesses under the terms outlined above.
Summary of Cash Flow
The following table provides detailed information
about our net cash flow for the six months ended June 30, 2023 and 2022.
| |
Six Months Ended June 30, | |
| |
2023 | | |
2022 | |
Net cash used in operating activities from continuing operations | |
$ | (304,173 | ) | |
$ | (473,175 | ) |
Net cash from discontinued operations | |
| – | | |
| 35,542 | |
Net cash provided by financing activities | |
| 488,580 | | |
| 450,708 | |
Net change in cash | |
| 184,407 | | |
| 13,075 | |
Cash and cash equivalents at beginning of period | |
| 226,802 | | |
| 595,987 | |
Cash and cash equivalents at end of period | |
$ | 411,209 | | |
$ | 609,062 | |
Our net cash used in operating activities from
continuing operations was $304,173 for the six months ended June 30, 2023, as compared to $473,175 for the six months ended June 30, 2022.
For the six months ended June 30, 2023, our net income of $800,087, an increase in accounts payable and accrued expenses of $693,788,
an increase in accrued officer’s compensation of $334,000, an increase in accrued interest of $248,137, an increase in bad debt
expense of $270,000 and fair value settled upon conversion of $123,566, offset by a decrease in accounts receivable of $2,858,749, were
the primary drivers for the cash used in operations. For the six months ended June 30, 2022, our net loss of $1,624,280 and a decrease
in accounts receivable of $192,425, offset by increased accounts payable and accrued expense of $699,107 an increase in accrued interest
of $252,634 and an increase in accrued officers’ compensation of $240,000, were the primary drivers for the cash used in operations.
We had no investing activities for the six months
ended June 30, 2023 and 2022.
Our net cash provided by financing activities
was $488,580 for the six months ended June 30, 2023, as compared to $450,708 for the six months ended June 30, 2023. Net cash provided
by financing activities for the six months ended June 30, 2023 consisted of proceeds from convertible notes payable of $355,500, proceeds
from related party notes payable of $124,696 and proceeds from line of credit of $43,880, offset by repayments of line of credit of $30,160
and payment of related party notes payable of $5,336. Net cash provided by financing activities for the six months ended June 30, 2022
consisted of proceeds from convertible notes payable of $555,730 and proceeds from related party notes payable of $7,948, offset by preferred
stock dividends of $100,477, repayment of convertible notes payable of $5,908, payment of related party notes payable of $5,065 and payment
of the SBA loan described below of $1,520.
Convertible Notes
As of June 30, 2023, we had convertible debt outstanding
net of amortized debt discount of $3,868,068. During the six months ended June 30, 2023, we received net proceeds of $355,500 from convertible
notes and converted $58,800 of convertible debt, $5,873 in accrued interest and $2,000 in penalties and fees into 118,682,378 shares of
common stock. The Company recognized $123,566 of interest expense and additional paid-in capital to adjust fair value for the debt settlement
during the six months ended June 30, 2023. For the six months ended June 30, 2023, we recorded amortization of debt discounts of $48,616.
The following is a schedule of convertible notes
payable outstanding as of June 30, 2023:
Note # | | |
Issuance Date | |
Maturity Date | |
Principal Balance | | |
Accrued Interest | | |
Unamortized Debt Discount | |
| 9 | | |
09/12/2016 | |
09/12/2017 | |
| 50,080 | | |
| 19,124 | | |
| – | |
| 10 | | |
01/24/2017 | |
1/24/2018 | |
| 55,000 | | |
| 75,331 | | |
| – | |
| 10-1 | | |
02/10/2023 | |
02/10/2024 | |
| 50,000 | | |
| 2,877 | | |
| – | |
| 10-2 | | |
03/30/2023 | |
03/30/2024 | |
| 25,000 | | |
| 945 | | |
| | |
| 29-2 | | |
11/08/2019 | |
11/08/2020 | |
| 36,604 | | |
| 24,516 | | |
| – | |
| 31 | | |
08/28/2019 | |
08/28/2020 | |
| – | | |
| 8,385 | | |
| – | |
| 37-1 | | |
09/03/2020 | |
06/30/2021 | |
| 113,667 | | |
| 48,902 | | |
| – | |
| 37-2 | | |
11/02/2020 | |
08/31/2021 | |
| 113,167 | | |
| 47,611 | | |
| – | |
| 37-3 | | |
12/29/2020 | |
09/30/2021 | |
| 113,166 | | |
| 46,575 | | |
| – | |
| 38 | | |
02/09/2021 | |
02/09/2022 | |
| 47,200 | | |
| 33,849 | | |
| – | |
| 39 | | |
04/26/2021 | |
04/26/2022 | |
| 168,866 | | |
| 58,106 | | |
| – | |
| 40-1 | | |
09/22/2022 | |
09/22/2023 | |
| 2,600,000 | | |
| 196,164 | | |
| – | |
| 40-2 | | |
11/04/2022 | |
11/04/2023 | |
| 68,666 | | |
| 4,477 | | |
| 5,973 | |
| 40-3 | | |
11/28/2022 | |
11/28/2023 | |
| 68,667 | | |
| 4,025 | | |
| 7,102 | |
| 40-4 | | |
12/21/2022 | |
12/21/2023 | |
| 68,667 | | |
| 3,592 | | |
| 8,184 | |
| 40-5 | | |
01/24/2023 | |
01/24/2024 | |
| 90,166 | | |
| 3,878 | | |
| 13,486 | |
| 40-6 | | |
03/21/2023 | |
03/21/2024 | |
| 139,166 | | |
| 3,851 | | |
| 26,520 | |
| 40-7 | | |
6/5/2023 | |
6/5/2024 | |
| 139,166 | | |
| 953 | | |
| 34,155 | |
| 40-8 | | |
6/13/2023 | |
6/13/2024 | |
| 21,167 | | |
| 99 | | |
| 4,926 | |
| | | |
| |
| |
$ | 3,968,415 | | |
$ | 583,260 | | |
$ | 100,347 | |
Note 9. On September 12, 2016, we issued
a convertible promissory note in the principal amount of $80,000 for services rendered, which matured on September 12, 2017. Note 9 is
currently in default and accrues interest at a default interest rate of 20% per annum.
Notes 10, 10-1 and 10-2. On January 24,
2017, we issued a convertible promissory note in the principal amount of $80,000 for services rendered, which matured on January 24, 2018.
Note 10 is currently in default and accrues interest at a default interest rate of 20% per annum. On February 10, 2023, we executed a
second tranche under this note in the principal amount of $50,000 (Note 10-1). On March 30, 2023, we executed a third tranche under this
note in the principal amount of $25,000 (Note 10-2). Notes 10-1 and 10-2 accrue interest at a rate of 15% per annum.
Note 29-2. On May 10, 2019, we issued a
convertible promissory note in the principal amount of $150,000. On November 8, 2019, this note (Note 29) was purchased by and assigned
to an unrelated party. The amount assigned was the existing principal amount of $150,000 and accrued interest of $5,917.81, which was
issued as Note 29-1, plus a new convertible promissory note in the principal amount of $62,367.12, which was issued as Note 29-2. Note
29-2 is currently in default and accrues interest at a default interest rate of 24% per annum.
Note 31. On August 28, 2019, we issued
a convertible promissory note in the principal amount of $120,000, which matured on August 28, 2020. Note 31 is currently in default and
accrues interest at a default interest rate of 24% per annum.
Notes 37-1, 37-2 and 37-3. On September
3, 2020, we issued a convertible promissory note in the principal amount of $200,000, with an original issue discount of $50,000, which
could be drawn in several tranches. On September 3, 2020, we executed the first tranche in the principal amount of $67,000, less an original
issue discount of $17,000, which matured on June 30, 2021 (Note 37-1). On November 2, 2020, we executed the second tranche in the principal
amount of $66,500, less an original issue discount of $16,500, which matured on August 31, 2021 (Note 37-2). On December 29, 2020, we
executed the third tranche in the principal amount of $66,500, less an original issue discount of $16,500, which matured on September
30, 2021 (Note 37-3). Notes 37-1, 37-2 and 27-3 are currently in default and accrue interest at a default interest rate of 18% per annum.
Note 38. On February 9, 2021, we issued
a convertible promissory note in the principal amount $103,500, which matured on February 9, 2022. Note 38 is currently in default and
accrues interest at a default interest rate of 22% per annum.
Note 39. On April 26, 2021, we issued a
convertible promissory note in the principal amount $153,500, which matured on May 10, 2022. Note 39 is currently in default and accrues
interest at a default interest rate of 22% per annum.
Note 40-1 through 40-8. On September 22,
2022, we issued a convertible promissory note in the principal amount of $2,600,000 in exchange for total of $4,791,099 of defaulted promissory
notes balances (Note 40-1). On November 4, 2022, we executed a second tranche under this note in the principal amount of $68,667, less
an original issue discount and fee of $18,667 (Note 40-2). On November 28, 2022, we executed the third tranche under this note in the
principal amount of $68,667, less an original issue discount and fee of $18,667 (Note 40-3). On November 28, 2022, we executed a fourth
tranche under this note in the principal amount of $68,667, less an original issue discount and fee of $18,667 (Note 40-4). On January
24, 2023, we executed a fifth tranche under this note in the principal amount of $90,166, less an original issue discount and fee of $25,166
(Note 40-5). On March 21, 2023, we executed a sixth tranche under this note in the principal amount of $136,666, less an original issue
discount and fee of $39,166 (Note 40-6). On June 5, 2023, we executed a seventh tranche under this note in the principal amount of $136,667,
less original issue discount and fee of $39,167 (Note 40-7). On June 13, 2023, we executed an eighth tranche under this note in the principal
amount of $21,167, less original issue discount and fee of $5,167 (Note 40-8). All of the Note 40 tranches mature in one year from the
note issuance date and accrue interest at a rate of 10% per annum.
Line of Credit
In February 2018, we entered into a revolving
line of credit with a financial institution for $92,500 which was personally guaranteed by the manager of Platinum Tax. The loan accrues
interest at 11.70% as of June 30, 2023. As of June 30, 2023, the outstanding balance was $8,749.
Small Business Administration Loan
On June 2, 2020, we obtained a loan from the U.S.
Small Business Administration, or SBA, in the principal amount of $150,000 with an interest rate of 3.75% and a maturity date of June
2, 2050. We reclassified $5,723 of accrued interest to the principal amount for the six months ended June 30, 2023. The principal balance
and accrued interest at June 30, 2023 was $149,580 and $0, respectively.
Debenture
On March 12, 2009, we issued a debenture in the
principal amount of $20,000. The debenture bears interest at 12% per annum and matured on September 12, 2009. The balance of the debenture
was $10,989 at June 30, 2023 and the accrued interest was $6,882. We assigned all of our receivables from consumer activations of our
rewards program as collateral on this debenture.
Related Party Loans
From time to time, the previous owner and current
manager of Platinum Tax loaned funds to Platinum Tax to cover short term operating needs. The amount owed as of June 30, 2023 was $156,384.
In connection with the acquisition of Edge View
on July 16, 2014, we assumed amounts due to previous owners who are current managers of Edge View. These amounts are due on demand and
do not bear interest. The balance of these amounts are $4,979 as of June 30, 2023.
We have obtained short-term advances from the
Chairman of the Board that are non-interest bearing and due on demand. As of June 30, 2023, we owed the Chairman $123,192.
Critical Accounting Policies
The preparation of our unaudited condensed consolidated
financial statements requires our management to make estimates and assumptions that affect the reported amounts of assets, liabilities,
revenues and expenses, and related disclosure of contingent assets and liabilities. On a regular basis, we evaluate these estimates. These
estimates are based on management’s historical industry experience and on various other assumptions that are believed to be reasonable
under the circumstances. Actual results may differ from these estimates.
For a description of the accounting policies that,
in management’s opinion, involve the most significant application of judgment or involve complex estimation and which could, if
different judgment or estimates were made, materially affect our reported financial position, results of operations, or cash flows, see
“Management’s Discussion and Analysis of Financial Condition and Results of Operations – Critical Accounting Policies”
in our Annual Report on Form 10-K for the fiscal year ended December 31, 2022 filed with the Securities and Exchange Commission, or the
SEC, on June 30, 2023.
Off Balance Sheet Arrangements
As of June 30, 2023, we had no off-balance sheet
arrangements.
| ITEM 3. | QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK. |
Not applicable.
| ITEM 4. | CONTROLS AND PROCEDURES. |
Evaluation of Disclosure Controls and Procedures
We maintain disclosure controls and procedures
(as defined in Rule 13a-15(e) under the Exchange Act). Disclosure controls and procedures refer to controls and other procedures designed
to ensure that information required to be disclosed in the reports we file or submit under the Exchange Act is recorded, processed, summarized
and reported within the time periods specified in the rules and forms of the SEC and that such information is accumulated and communicated
to our management, including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding
required disclosure.
As required by Rule 13a-15(e) of the Exchange
Act, our management has carried out an evaluation, with the participation and under the supervision of our chief executive officer and
chief financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures, as of June 30, 2023.
Based upon, and as of the date of this evaluation, our chief executive officer and chief financial officer determined that, because of
the material weaknesses described in Item 9A “Controls and Procedures” of our Annual Report on Form 10-K for the fiscal year
ended December 31, 2022, which we are still in the process of remediating as of June 30, 2023, our disclosure controls and procedures
were not effective. Specifically, we did not design and maintain effective controls related to separation of duties as it relates to the
preparation and review of financial statements and monitoring, documenting over internal control procedures and environment. Investors
are directed to Item 9A of our Annual Report on Form 10-K for the fiscal year ended December 31, 2022 for the description of these weaknesses.
Remediation of Material Weaknesses in Internal Control Over Financial
Reporting
We have evaluated the material weakness described
above and our management and board of directors are committed to the design and successful implementation of internal control over financial
reporting as promptly as possible. We currently plan to evaluate our updated internal controls design and determine whether the controls
have operated effectively during the year ended of 2023 in order to fully remediate the aforementioned material weakness in our internal
control over financial reporting.
As disclosed in our Annual Report on Form 10-K
for the fiscal year ended December 31, 2022, our management has identified the steps necessary to address the material weaknesses, and
in the second quarter of 2023, we continued to implement the following remedial procedures:
| · | We plan to make necessary changes by providing
training to our financial team and our other relevant personnel on the GAAP accounting guidelines applicable to financial reporting requirements.
|
| · | We plan to implement proper documentation procedures
for key functional areas, control objectives and our workflows. |
| · | We plan to reinforce effective compensating controls
can improve the design of the current process with limited human resources. |
| · | We plan to develop a more comprehensive review
process over our accounting policies and procedures to ensure that all required disclosures are included in our consolidated financial
statements. |
| · | We plan to perform a review of key business process
controls related to high-risk financial statement accounts, such as revenue, accounts receivables, convertible notes, and significant
transactions, which resulted in addition of newly developed documented control activities, in order to mitigate material weakness and
strengthen the overall control environments. |
We intend to complete the remediation of the material
weaknesses discussed above as soon as practicable, but we can give no assurance that we will be able to do so. Designing and implementing
an effective disclosure controls and procedures is a continuous effort that requires us to anticipate and react to changes in our business
and the economic and regulatory environments and to devote significant resources to maintain a financial reporting system that adequately
satisfies our reporting obligations. The remedial measures that we have taken and intend to take may not fully address the material weaknesses
that we have identified, and material weaknesses in our disclosure controls and procedures may be identified in the future. Should we
discover such conditions, we intend to remediate them as soon as practicable. We are committed to taking appropriate steps for remediation,
as needed.
Changes in Internal Control Over Financial Reporting
Other than in connection with the implementation
of the remedial measures described above, there were no changes in our internal controls over financial reporting during the second quarter
of 2023 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
PART II
OTHER INFORMATION
| ITEM 1. | LEGAL PROCEEDINGS. |
From time to time, we may become involved in various
lawsuits and legal proceedings, which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties,
and an adverse result in these, or other matters, may arise from time to time that may harm our business. We are currently not aware of
any such legal proceedings or claims that we believe will have a material adverse effect on our business, financial condition or operating
results.
Not applicable.
| ITEM 2. | UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS. |
We have not sold any equity securities during
the three months ended June 30, 2023 that were not previously disclosed in a current report on Form 8-K that was filed during the quarter.
We did not repurchase any of our common shares
during the three months ended June 30, 2023.
| ITEM 3. | DEFAULTS UPON SENIOR SECURITIES. |
None.
| ITEM 4. | MINE SAFETY DISCLOSURES. |
Not applicable.
| ITEM 5. | OTHER INFORMATION. |
None.
______________
*Filed herewith
** Furnished herewith
SIGNATURES
Pursuant to the requirements
of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto
duly authorized.
Date: October 25, 2023 |
CARDIFF LEXINGTON CORPORATION |
|
|
|
/s/ Alex Cunningham |
|
Name: Alex Cunningham |
|
Title: Chief Executive Officer |
|
(Principal Executive Officer) |
|
|
|
/s/ Zia Choe |
|
Name: Zia Choe |
|
Title: Interim Chief Financial Officer |
|
(Principal Financial and Accounting Officer) |
Exhibit 31.1
CERTIFICATIONS
I, Alex Cunningham, certify that:
|
1. |
|
I have reviewed this quarterly report on Form 10-Q of Cardiff Lexington Corporation; |
|
2. |
|
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
|
3. |
|
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
|
4. |
|
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
a) |
|
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
|
b) |
|
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
|
|
c) |
|
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|
d) |
|
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
|
5. |
|
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
|
a) |
|
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
|
b) |
|
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
Date: October 25, 2023
|
/s/ Alex Cunningham |
|
Alex Cunningham |
|
Chief Executive Officer
(Principal Executive Officer) |
Exhibit 31.2
CERTIFICATIONS
I, Zia Choe, certify that:
|
1. |
|
I have reviewed this quarterly report on Form 10-Q of Cardiff Lexington Corporation; |
|
2. |
|
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
|
3. |
|
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
|
4. |
|
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
a) |
|
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
|
b) |
|
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
|
|
c) |
|
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|
d) |
|
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
|
5. |
|
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
|
a) |
|
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
|
b) |
|
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
Date: October 25, 2023
|
/s/ Zia Choe |
|
Zia Choe |
|
Interim Chief Financial Officer
(Principal Financial and Accounting Officer) |
Exhibit 32.1
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION
1350,
AS ADOPTED PURSUANT TO SECTION 906
OF THE SARBANES-OXLEY ACT OF 2002
The undersigned Chief Executive
Officer of Cardiff Lexington Corporation (the “Company”), DOES HEREBY CERTIFY that:
1. The
Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2023 (the “Report”), fully complies with the
requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
2. Information
contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company.
IN WITNESS WHEREOF, the undersigned
has executed this statement on October 25, 2023.
|
/s/ Alex Cunningham |
|
Alex Cunningham |
|
Chief Executive Officer
(Principal Executive Officer) |
A signed original of this written statement required
by Section 906 has been provided to Cardiff Lexington Corporation and will be retained by Cardiff Lexington Corporation and furnished
to the Securities and Exchange Commission or its staff upon request.
The forgoing certification is being furnished
to the Securities and Exchange Commission pursuant to § 18 U.S.C. Section 1350. It is not being filed for purposes of Section 18
of the Securities Exchange Act of 1934, as amended, and is not to be incorporated by reference into any filing of the Company, whether
made before or after the date hereof, regardless of any general incorporation language in such filing.
Exhibit 32.2
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION
1350,
AS ADOPTED PURSUANT TO SECTION 906
OF THE SARBANES-OXLEY ACT OF 2002
The undersigned Chief Financial
Officer of Cardiff Lexington Corporation (the “Company”), DOES HEREBY CERTIFY that:
1. The
Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2023 (the “Report”), fully complies with the
requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
2. Information
contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company.
IN WITNESS WHEREOF, the undersigned
has executed this statement on October 25, 2023.
|
/s/ Zia Choe |
|
Zia Choe |
|
Interim Chief Financial Officer
(Principal Financial and Accounting Officer) |
A signed original of this written statement required
by Section 906 has been provided to Cardiff Lexington Corporation and will be retained by Cardiff Lexington Corporation and furnished
to the Securities and Exchange Commission or its staff upon request.
The forgoing certification is being furnished
to the Securities and Exchange Commission pursuant to § 18 U.S.C. Section 1350. It is not being filed for purposes of Section 18
of the Securities Exchange Act of 1934, as amended, and is not to be incorporated by reference into any filing of the Company, whether
made before or after the date hereof, regardless of any general incorporation language in such filing.
v3.23.3
Cover
|
6 Months Ended |
Jun. 30, 2023
shares
|
Entity Addresses [Line Items] |
|
Document Type |
10-Q
|
Amendment Flag |
false
|
Document Quarterly Report |
true
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|
Document Period End Date |
Jun. 30, 2023
|
Document Fiscal Period Focus |
Q2
|
Document Fiscal Year Focus |
2023
|
Current Fiscal Year End Date |
--12-31
|
Entity File Number |
000-49709
|
Entity Registrant Name |
CARDIFF LEXINGTON CORPORATION
|
Entity Central Index Key |
0000811222
|
Entity Tax Identification Number |
84-1044583
|
Entity Incorporation, State or Country Code |
NV
|
Entity Address, Address Line One |
3753 Howard Hughes Parkway, Suite 200
|
Entity Address, City or Town |
Las Vegas
|
Entity Address, State or Province |
NV
|
Entity Address, Postal Zip Code |
89169
|
City Area Code |
844
|
Local Phone Number |
628-2100
|
Entity Current Reporting Status |
Yes
|
Entity Interactive Data Current |
Yes
|
Entity Filer Category |
Non-accelerated Filer
|
Entity Small Business |
true
|
Entity Emerging Growth Company |
false
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Entity Shell Company |
false
|
Entity Common Stock, Shares Outstanding |
943,475,613
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Former Address [Member] |
|
Entity Addresses [Line Items] |
|
Entity Address, Address Line One |
3200 Bel Air Drive
|
Entity Address, City or Town |
Las Vegas
|
Entity Address, State or Province |
NV
|
Entity Address, Postal Zip Code |
89109
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v3.23.3
CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Current assets |
|
|
Cash |
$ 411,209
|
$ 226,802
|
Accounts receivable-net |
9,193,529
|
6,604,780
|
Prepaid and other current assets |
5,000
|
5,000
|
Total current assets |
9,609,738
|
6,836,582
|
Property and equipment, net |
47,438
|
55,439
|
Land |
540,000
|
540,000
|
Goodwill |
5,666,608
|
5,666,608
|
Right of use - assets |
153,933
|
218,926
|
Due from related party |
4,979
|
4,979
|
Other assets |
30,823
|
30,823
|
Total assets |
16,053,519
|
13,353,357
|
Current liabilities |
|
|
Accounts payable and accrued expense |
2,522,332
|
2,038,595
|
Accrued expenses - related parties |
4,084,557
|
3,750,557
|
Accrued interest |
590,144
|
350,267
|
Right of use - liability |
126,752
|
142,307
|
Due to director & officer |
123,192
|
123,192
|
Notes payable |
24,724
|
15,809
|
Notes payable - related party |
156,384
|
37,024
|
Convertible notes payable, net of debt discounts of $100,347 and $46,797, respectively |
3,868,068
|
3,515,752
|
Total current liabilities |
11,496,153
|
9,973,503
|
Other liabilities |
|
|
Notes payable |
144,594
|
139,789
|
Operating lease liability – long term |
32,205
|
84,871
|
Total liabilities |
11,672,952
|
10,198,163
|
Mezzanine equity |
|
|
Total Mezzanine Equity |
5,297,605
|
4,625,002
|
Stockholders' equity (deficit) |
|
|
Common Stock - 7,500,000,000 shares authorized, $0.001 par value; 943,475,613 and 789,796,735 shares issued and outstanding at June 30, 2023 and December 31, 2022, respectively |
943,475
|
824,793
|
Additional paid-in capital |
(8,497,309)
|
(8,581,265)
|
Accumulated deficit |
(70,517,920)
|
(70,855,453)
|
Total stockholders' equity (deficit) |
(917,038)
|
(1,469,808)
|
Total liabilities, mezzanine equity and stockholders' equity |
16,053,519
|
13,353,357
|
Series N Senior Convertible Preferred Stock [Member] |
|
|
Mezzanine equity |
|
|
Preferred Stock Value |
3,682,537
|
3,125,002
|
Series X Senior Convertible Preferred Stock [Member] |
|
|
Mezzanine equity |
|
|
Preferred Stock Value |
1,615,068
|
1,500,000
|
Series B Preferred Stock [Member] |
|
|
Stockholders' equity (deficit) |
|
|
Preferred Stock Value |
8,537,912
|
8,525,313
|
Series C Preferred Stock [Member] |
|
|
Stockholders' equity (deficit) |
|
|
Preferred Stock Value |
488
|
488
|
Series E Preferred Stock [Member] |
|
|
Stockholders' equity (deficit) |
|
|
Preferred Stock Value |
603,000
|
603,000
|
Series F 1 Preferred Stock [Member] |
|
|
Stockholders' equity (deficit) |
|
|
Preferred Stock Value |
143,008
|
143,008
|
Series I Preferred Stock [Member] |
|
|
Stockholders' equity (deficit) |
|
|
Preferred Stock Value |
59,540,000
|
59,540,000
|
Series J Preferred Stock [Member] |
|
|
Stockholders' equity (deficit) |
|
|
Preferred Stock Value |
6,854,336
|
6,854,336
|
Series L Preferred Stock [Member] |
|
|
Stockholders' equity (deficit) |
|
|
Preferred Stock Value |
1,277,972
|
1,277,972
|
Series R Preferred Stock [Member] |
|
|
Stockholders' equity (deficit) |
|
|
Preferred Stock Value |
$ 198,000
|
$ 198,000
|
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v3.23.3
CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Convertible notes payable, net of debt discount |
$ 100,347
|
$ 46,797
|
Common stock, shares authorized |
7,500,000,000
|
7,500,000,000
|
Common stock, par value |
$ 0.001
|
$ 0.001
|
Common stock, shares issued |
943,475,613
|
789,796,735
|
Common stock, shares outstanding |
943,475,613
|
789,796,735
|
Series N Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
3,000,000
|
3,000,000
|
Preferred stock, stated value |
$ 4.00
|
$ 4.00
|
Preferred stock, shares issued |
868,058
|
868,058
|
Preferred stock, shares outstanding |
868,058
|
868,058
|
Series X Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
5,000,000
|
5,000,000
|
Preferred stock, stated value |
$ 4.00
|
$ 4.00
|
Preferred stock, shares issued |
375,000
|
375,000
|
Preferred stock, shares outstanding |
375,000
|
375,000
|
Series B Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
3,000,000
|
3,000,000
|
Preferred stock, stated value |
$ 4.00
|
$ 4.00
|
Preferred stock, shares issued |
2,134,478
|
2,131,328
|
Preferred stock, shares outstanding |
2,134,478
|
2,131,328
|
Series C Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
500
|
500
|
Preferred stock, stated value |
$ 4.00
|
$ 4.00
|
Preferred stock, shares issued |
122
|
122
|
Preferred stock, shares outstanding |
122
|
122
|
Series E Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
1,000,000
|
1,000,000
|
Preferred stock, stated value |
$ 4.00
|
$ 4.00
|
Preferred stock, shares issued |
150,750
|
150,750
|
Preferred stock, shares outstanding |
150,750
|
150,750
|
Series F 1 Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
800,000
|
800,000
|
Preferred stock, stated value |
$ 4.00
|
$ 4.00
|
Preferred stock, shares issued |
35,752
|
35,752
|
Preferred stock, shares outstanding |
35,752
|
35,752
|
Series I Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
500,000,000
|
500,000,000
|
Preferred stock, stated value |
$ 0.001
|
$ 0.001
|
Preferred stock, shares issued |
14,885,000
|
14,885,000
|
Preferred stock, shares outstanding |
14,885,000
|
14,885,000
|
Series J Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
10,000,000
|
10,000,000
|
Preferred stock, stated value |
$ 4.00
|
$ 4.00
|
Preferred stock, shares issued |
1,713,584
|
1,713,584
|
Preferred stock, shares outstanding |
1,713,584
|
1,713,584
|
Series L Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
100,000,000
|
100,000,000
|
Preferred stock, stated value |
$ 4.00
|
$ 4.00
|
Preferred stock, shares issued |
319,493
|
319,493
|
Preferred stock, shares outstanding |
319,493
|
319,493
|
Series R Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
5,000
|
5,000
|
Preferred stock, stated value |
$ 1,200
|
$ 1,200
|
Preferred stock, shares issued |
165
|
165
|
Preferred stock, shares outstanding |
165
|
165
|
X |
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v3.23.3
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
REVENUE |
|
|
|
|
Total revenue |
$ 3,482,810
|
$ 3,091,232
|
$ 6,343,608
|
$ 5,988,382
|
COST OF SALES |
|
|
|
|
Total cost of sales |
1,102,986
|
1,096,618
|
2,086,109
|
2,212,846
|
GROSS PROFIT |
2,379,824
|
1,994,614
|
4,257,499
|
3,775,536
|
OPERATING EXPENSES |
|
|
|
|
Depreciation expense |
3,365
|
5,783
|
8,000
|
11,566
|
Selling, general and administrative |
670,289
|
866,213
|
1,829,768
|
1,940,477
|
Total operating expenses |
673,654
|
871,996
|
1,837,768
|
1,952,043
|
INCOME FROM OPERATIONS |
1,706,170
|
1,122,618
|
2,419,731
|
1,823,493
|
OTHER INCOME (EXPENSE) |
|
|
|
|
Other income |
0
|
8
|
205
|
8
|
Gain on forgiveness of debt |
0
|
0
|
390
|
0
|
Interest expense and finance charge |
(844,459)
|
(1,035,811)
|
(1,539,623)
|
(3,255,987)
|
Conversion cost penalty and reimbursement |
0
|
0
|
(2,000)
|
0
|
Penalties and fees |
(15,000)
|
0
|
(30,000)
|
0
|
Amortization of debt discounts |
(30,633)
|
(111,706)
|
(48,616)
|
(156,252)
|
Total other income (expenses) |
(890,092)
|
(1,147,509)
|
(1,619,644)
|
(3,412,231)
|
NET INCOME (LOSS) BEFORE DISCONTINUED OPERATIONS |
816,078
|
(24,891)
|
800,087
|
(1,588,738)
|
LOSS FROM DISCONTINUED OPERATIONS |
0
|
(36,935)
|
0
|
(35,542)
|
NET INCOME (LOSS) FOR THE PERIOD |
816,078
|
(61,826)
|
800,087
|
(1,624,280)
|
DEEMED DIVIDENDS ON PREFERRED STOCK |
(125,744)
|
0
|
(462,555)
|
0
|
NET INCOME (LOSS) ATTRIBUTABLE TO COMMON SHAREHOLDERS |
$ 690,334
|
$ (61,826)
|
$ 337,532
|
$ (1,624,280)
|
BASIC INCOME (LOSS) PER SHARE |
|
|
|
|
Continuing operations |
$ 0.00
|
$ (0.00)
|
$ 0.00
|
$ (0.01)
|
Discontinued operations |
0.00
|
(0.00)
|
0.00
|
(0.00)
|
DILUTED INCOME (LOSS) PER SHARE |
|
|
|
|
Continuing operations |
0.00
|
(0.00)
|
0.00
|
(0.00)
|
Discontinued operations |
$ 0.00
|
$ (0.00)
|
$ 0.00
|
$ (0.00)
|
Financial Service [Member] |
|
|
|
|
REVENUE |
|
|
|
|
Total revenue |
$ 118,304
|
$ 472,014
|
$ 272,703
|
$ 936,857
|
COST OF SALES |
|
|
|
|
Total cost of sales |
21,297
|
112,776
|
48,126
|
325,222
|
Healthcare Segment [Member] |
|
|
|
|
REVENUE |
|
|
|
|
Total revenue |
3,364,506
|
2,619,218
|
6,070,905
|
5,051,525
|
COST OF SALES |
|
|
|
|
Total cost of sales |
$ 1,081,689
|
$ 983,842
|
$ 2,037,983
|
$ 1,887,624
|
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v3.23.3
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (Parenthetical) - shares
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Income Statement [Abstract] |
|
|
|
|
Basic weighted average number of common shares, continued operations |
930,254,713
|
166,130,069
|
901,781,592
|
166,130,069
|
Basic weighted average number of common shares, discontinued operations |
930,254,713
|
166,130,069
|
901,781,592
|
166,130,069
|
Diluted weighted average number of common shares, continued operations |
14,435,802,103
|
166,130,069
|
17,836,079,282
|
166,130,069
|
Diluted weighted average number of common shares, discontinued operations |
14,435,802,103
|
166,130,069
|
17,836,079,282
|
166,130,069
|
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v3.23.3
CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIENCY) (UNAUDITED) - USD ($)
|
Preferred Stock Series A I K [Member] |
Preferred Stock Series B D E F F 1 G H L [Member] |
Preferred Stock Series C And R [Member] |
Treasury Stock, Common [Member] |
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Beginning balance, value at Dec. 31, 2021 |
$ 59,548,201
|
$ 14,383,808
|
$ 198,488
|
$ (4,967,686)
|
$ 167,421
|
$ (3,479,126)
|
$ (65,118,744)
|
$ 732,361
|
Beginning balance, shares at Dec. 31, 2021 |
23,085,563
|
3,595,952
|
287
|
(619,345)
|
166,130,069
|
|
|
|
Distribution of dividend |
|
|
|
|
|
|
(100,476)
|
(100,476)
|
Net income |
|
|
|
|
|
|
(1,624,280)
|
(1,624,280)
|
Ending balance, value at Jun. 30, 2022 |
$ 59,548,201
|
$ 14,383,808
|
$ 198,488
|
$ (4,967,686)
|
$ 167,421
|
(3,479,126)
|
(66,843,500)
|
(992,395)
|
Ending balance, shares at Jun. 30, 2022 |
23,085,563
|
3,595,952
|
287
|
(619,345)
|
166,130,069
|
|
|
|
Beginning balance, value at Dec. 31, 2022 |
$ 59,540,000
|
$ 17,403,628
|
$ 198,488
|
$ 0
|
$ 824,793
|
(8,581,264)
|
(70,855,453)
|
(1,469,808)
|
Beginning balance, shares at Dec. 31, 2022 |
14,885,001
|
4,350,907
|
287
|
0
|
824,793,235
|
|
|
|
Conversion of convertible notes payable |
|
|
|
|
$ 118,682
|
71,555
|
|
190,237
|
Conversion of convertible notes payable, shares |
|
|
|
|
118,682,378
|
|
|
|
Accrued dividend |
|
|
|
|
|
|
(462,554)
|
(462,554)
|
Distribution of dividend |
|
|
|
|
|
|
|
|
Issuance of preferred stock series B |
|
$ 12,600
|
|
|
|
12,400
|
|
25,000
|
Issuance of preferred stock series B, shares |
|
3,150
|
|
|
|
|
|
|
Net income |
|
|
|
|
|
|
800,087
|
800,087
|
Ending balance, value at Jun. 30, 2023 |
$ 59,540,000
|
$ 17,416,228
|
$ 198,488
|
$ 0
|
$ 943,475
|
$ (8,497,308)
|
$ (70,517,920)
|
$ (917,038)
|
Ending balance, shares at Jun. 30, 2023 |
14,885,001
|
4,354,057
|
287
|
0
|
943,475,613
|
|
|
|
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v3.23.3
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) - USD ($)
|
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
CASH FLOWS FROM OPERATING ACTIVITIES |
|
|
Net income (loss) for the period |
$ 800,087
|
$ (1,624,280)
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
Depreciation |
8,000
|
21,628
|
Amortization of loan discount |
48,616
|
156,252
|
Gain on forgiveness of debt |
(390)
|
0
|
Other noncash items, net |
0
|
(28,271)
|
Bad debt |
270,000
|
0
|
Fair value settled upon conversion |
123,566
|
0
|
Conversion and note issuance cost |
7,000
|
0
|
Share issuance for service rendered |
25,000
|
0
|
Increase (decrease) in: |
|
|
Accounts receivable |
(2,858,749)
|
(192,425)
|
Right of use – assets |
64,993
|
(38,823)
|
Prepaid expenses and other current assets |
0
|
8,000
|
Increase (decrease) in: |
|
|
Accounts payable and accrued expense |
693,788
|
699,107
|
Accrued officer’s compensation |
334,000
|
240,000
|
Due from related parties |
0
|
3,988
|
Accrued interest |
248,137
|
252,634
|
Right of use – liabilities |
(68,221)
|
29,015
|
Net cash used in operating activities - continuing operations |
(304,173)
|
(473,175)
|
Net cash provided by operating activities - discontinued operations |
0
|
35,542
|
CASH FLOWS FROM FINANCING ACTIVITIES |
|
|
Proceeds from convertible notes payable |
355,500
|
555,730
|
Repayment of convertible notes payable |
0
|
(5,908)
|
Payment of SBA loan |
0
|
(1,520)
|
Dividend on preferred stock |
0
|
(100,477)
|
Proceeds from line of credit |
43,880
|
0
|
Repayment of line of credit |
(30,160)
|
0
|
Payment of notes payable related party |
(5,336)
|
(5,065)
|
Proceeds from notes payable related party |
124,696
|
7,948
|
Net cash provided by financing activities |
488,580
|
450,708
|
NET INCREASE IN CASH |
184,407
|
13,075
|
CASH, BEGINNING OF PERIOD |
226,802
|
595,987
|
CASH, END OF PERIOD |
411,209
|
609,062
|
SUPPLEMENTARY DISCLOSURE OF CASH FLOW INFORMATION |
|
|
Cash paid during the period for interest |
2,044
|
46,098
|
NON-CASH INVESTING AND FINANCING ACTIVITIES: |
|
|
Common stock issued upon conversion of notes payable and accrued interest |
66,673
|
0
|
Proceeds from related party |
$ 0
|
$ 3,987
|
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v3.23.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
| 1. | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Organization and Nature of Operations
Cardiff Lexington Corporation (“Cardiff”)
was originally incorporated on September 3, 1986 in Colorado as Cardiff International Inc. On November 10, 2005, Cardiff merged with Legacy
Card Company, LLC and changed its name to Cardiff Lexington Corporation. On August 27, 2014, Cardiff redomiciled and became a corporation
under the laws of Florida. On April 13, 2021, Cardiff redomiciled and became a corporation under the laws of Nevada.
Cardiff is an acquisition holding company focused
on locating undervalued and undercapitalized companies, primarily in the healthcare industry, and providing them capitalization and leadership
to maximize the value and potential of their private enterprises while also providing diversification and risk mitigation for stockholders.
All of Cardiff’s operations are conducted through, and its income derived from, its various subsidiaries, which includes:
| · | We Three, LLC dba Affordable Housing Initiative
(“AHI”), which was acquired on May 15, 2014 and sold on October 31, 2022; |
| · | Edge View Properties, Inc. (“Edge View”),
which was acquired on July 16, 2014; |
| · | Platinum Tax Defenders (“Platinum Tax”),
which was acquired on July 31, 2018; and |
| · | Nova Ortho and Spine, PLLC (“Nova”), which was acquired on May 31, 2021. |
Princsiples of Consolidation
The condensed consolidated financial statements
include the accounts of Cardiff and its wholly owned subsidiaries AHI, Edge View, Platinum Tax and Nova (collectively, the “Company”).
AHI is included in discontinued operations. All significant intercompany accounts and transactions are eliminated in consolidation. Certain
prior period amounts may have been reclassified for consistency with the current period presentation. These reclassifications would have
no material effect on the reported condensed consolidated financial results.
Use of Estimates
The preparation of financial statements in conformity
with United States generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions
that affect certain reported amounts and disclosures. Management uses its historical records and knowledge of its business in making estimates.
Accordingly, actual results could differ from those estimates.
Accounts Receivable
Accounts receivable is reported on the
balance sheet at the net amounts expected to be collected by the Company. Management closely monitors outstanding accounts
receivable and charges off to expense any balances that are determined to be uncollectible, which was $270,000
and $0
as of June 30, 2023 and December 31, 2022, respectively. As of June 30, 2023 and December 31, 2022, the Company had net accounts
receivable of $9,193,529
and $6,604,780, respectively. Accounts receivables are primarily generated from subsidiaries in their normal course of business.
Property and Equipment
Property and equipment are carried at cost. Expenditures
for renewals and betterments that extend the useful lives of property, equipment or leasehold improvements are capitalized. Expenditures
for maintenance and repairs are charged to expense as incurred. Depreciation is calculated using the straight-line method for financial
reporting purposes based on the following estimated useful lives:
Schedule of estimated useful lives |
|
Classification |
Useful Life |
Equipment, furniture, and fixtures |
5 - 7 years |
Medical equipment |
10 years |
Leasehold improvements |
10 years or lease term, if shorter |
Goodwill and Other Intangible Assets
Goodwill and indefinite-lived brands are not amortized
but are evaluated for impairment annually or when indicators of a potential impairment are present. The Company’s impairment testing
of goodwill is performed separately from its impairment testing of indefinite-lived intangibles. The annual evaluation for impairment
of goodwill and indefinite-lived intangibles is based on valuation models that incorporate assumptions and internal projections of expected
future cash flows and operating plans. The Company believes such assumptions are also comparable to those that would be used by other
marketplace participants. During the six months ended June 30, 2023 and 2022, the Company did not recognize any goodwill impairment. The
Company based this decision on impairment testing of the underlying assets, expected cash flows, decreased asset value and other factors.
Valuation of Long-lived Assets
In accordance with the provisions of Accounting
Standards Codification (“ASC”) Topic 360-10-5, “Impairment or Disposal of Long-Lived Assets”, all long-lived
assets such as plant and equipment and construction in progress held and used by the Company are reviewed for impairment whenever events
or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held
and used is evaluated by a comparison of the carrying amount of assets to estimated discounted net cash flows expected to be generated
by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying
amounts of the assets exceed the fair value of the assets.
Revenue Recognition
The Company applies the following five-step model
to determine revenue recognition:
| · | Identification of a contract with a customer |
| · | Identification of the performance obligations
in the contact |
| · | Determination of the transaction price |
| · | Allocation of the transaction price to the separate
performance allocation |
| · | Recognition of revenue when performance obligations are satisfied. |
The Company only applies the five-step model when
it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services it transfers
to the customer. At contract inception and once the contract is determined to be within the scope of ASC 606, the Company assesses services
promised within each contract and determines those that are performance obligations and assesses whether each promised service is distinct.
The Company’s financial services sector
reports revenues as services are performed and its healthcare sector reports revenues at the time control of the services transfer to
the customer and from providing licensed and/or certified orthopedic procedures. The Company’s healthcare subsidiary does not have
contract liabilities or deferred revenue as there are no amounts prepaid for services.
Healthcare Income
Established billing rates are not the same as
actual amounts recovered for the Company’s healthcare subsidiary. They generally do not reflect what the Company is ultimately
paid and therefore are not reported in the condensed consolidated financial statements. The Company is typically paid amounts
based on established charges per procedure with guidance from the annually updated Current Procedural Terminology (“CPT”)
guidelines (a code set maintained by the American Medical Association through the CPT Editorial Panel), that designates relative value
units (“RVU's”) and a suggested range of charges for each procedure which is then assigned a CPT code.
This fee is discounted to reflect the percentage
paid to the Company “using a modifier” recognized by each insurance carrier for services, less deductible, co-pay, and contractual
adjustments which are deducted from the calculated fee. The net revenue is recorded at the time the services are rendered.
Contract Fees (Non-PIP)
The Company has contract fees for amounts earned
from its Non-Personal Injury Protection (“PIP”) related procedures, typically car accidents, and are collected on a contingency
basis. These cases are sold to a factor, who bears the risk of economic benefit or loss. After selling patient cases to the factor, any
additional funds collected by the Company are remitted to the factor.
Service Fees – Net (PIP)
The Company generates services fees from performing
various procedures on the date the services are performed. These services primarily include slip and falls as well as smaller nominal
Non-PIP services. Fees are collected primarily from third party insurance providers. These revenues are based on established insurance
billing rates less allowances for contractual adjustments and uncollectible amounts. These contractual adjustments vary by insurance company
and self-pay patients. The Company computes these contractual adjustments and collection allowances based on its historical collection
experience.
Completing the paperwork for each case and preparing
it for billing takes approximately ten business days after a procedure is performed. The majority of claims are then filed electronically
except for those remaining insurance carriers requiring paper filing. An initial response is usually received within four weeks from electronic
filing and up to six weeks from paper filing. Responses may be a payment, a denial, or a request for additional information.
The Company’s healthcare revenues are generated
from professional medical billings including facility and anesthesia services. With respect to facility and anesthesia services, the Company
is the primary obligor as the facility and anesthesia services are considered part of one integrated performance obligation. Historically
the Company receives 49.9% of collections from total gross billed. Accordingly, the Company recognized net healthcare service revenue
as 49.9% of gross billed amounts. Historical collection rates are estimated using the most current prior 12-month historical payment and
collection percentages.
The Company’s healthcare subsidiary has
contractual medical receivable sales and purchase agreements with third party factors which result in approximately 51% to 56% reduction
from the accounts receivables amounts when a receivable is sold to the factors. The Company evaluated the factored adjustments considering
the actual factored amounts per patient quarterly, and the reductions from accounts receivable that are factored were recorded in finance
charges as other expenses on the consolidated statement of operations.
The Company’s contracts for both its contract
and service fees each contain a single performance obligation (providing orthopedic services), as the promise to transfer the individual
services is not separately identifiable from other promises in the contracts and, therefore, not distinct, as a result, the entire transaction
price is allocated to this single performance obligation.
Accordingly, the Company recognizes revenues (net)
when the patient receives orthopedic care services. The Company’s patient service contracts generally have performance obligations
which are satisfied at a point in time. The performance obligation is for onsite or off-site care provided. Patient service contracts
are generally fixed-price, and the transaction price is in the contract. Revenue is recognized when obligations under the terms of the
contract with our patients are satisfied; generally, at the time of patient care.
Financial Services Income
The Company generates revenue from providing tax
resolution services to individuals and business owners that have federal and state tax liabilities by assisting its clients to settle
outstanding tax debts. Additionally, services include back taxes, offer in compromise, audit representation, amending tax returns, tax
preparation, wage garnishment relief, removal of bank levies and liens, and other financial challenges. The Company recognizes revenues
for these services as services are performed.
Advertising Costs
Advertising costs are expensed as incurred. Advertising
costs are included as a component of cost of sales in the condensed consolidated statements of operations and changes in stockholders’
equity. The Company recognized advertising and marketing expense of $133,326 and $82,269 for the three months ended June 30, 2023 and
2022, respectively. The Company recognized advertising and marketing expense of $171,679 and $210,054 for the six months ended June 30,
2023 and 2022, respectively.
Fair Value Measurements
Fair value is defined as the price that would
be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement
date. Assets and liabilities recorded at fair value in the condensed consolidated balance sheets are categorized based upon the level
of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant
assumptions developed based on market data obtained from independent sources (observable inputs), and (2) an entity’s own assumptions
about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The
fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for
identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value
hierarchy are described below:
| Level 1 | Inputs are unadjusted, quoted prices for identical assets or liabilities
in active markets at the measurement date. |
| Level 2 | Inputs, other than quoted prices included in Level 1, which are
observable for the asset or liability through corroboration with market data at the measurement date. |
| Level 3 | Unobservable inputs that reflect management's best estimate of
what market participants would use in pricing the asset or liability at the measurement date. |
Distinguishing Liabilities from Equity
The Company accounts for its series N senior convertible
preferred stock and series X senior convertible preferred stock subject to possible redemption in accordance with ASC 480, “Distinguishing
Liabilities from Equity”. Conditionally redeemable preferred shares are classified as temporary equity within the Company’s
condensed consolidated balance sheet.
Stock-Based Compensation
The Company accounts for its stock-based compensation
in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of
the fair value recognition provisions of section 718-10-30 of the FASB ASC. Pursuant to paragraph 718-10-30-6 of the FASB ASC, all transactions
in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value
of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.
The measurement date used to determine the fair
value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable
that performance will occur.
Generally, all forms of share-based payments,
including stock option grants, warrants and restricted stock grants and stock appreciation rights are measured at their fair value on
the awards’ grant date, based on estimated number of awards that are ultimately expected to vest.
The expense resulting from share-based payments
is recorded in general and administrative expense in the condensed consolidated statements of operations.
Equity Instruments Issued to Parties Other
Than Employees for Acquiring Goods or Services
FASB ASU No 2018-07 prescribes equity instruments
issued to parties other than employees.
Income Taxes
Income taxes are determined in accordance with
ASC Topic 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are recognized for the future
tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their
respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income
in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities
of a change in tax rates is recognized in income in the period that includes the enactment date.
ASC 740 prescribes a comprehensive model for how
companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to
be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely
than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be
measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the
tax authority assuming full knowledge of the position and relevant facts.
As of June 30, 2023 and December 31, 2022, the
Company did not have any interest and penalties associated with tax positions and did not have any significant unrecognized uncertain
tax positions.
Income (Loss) per Share
FASB ASC Subtopic 260, Earnings Per Share,
provides for the calculation of “Basic” and “Diluted” earnings per share. Basic earnings per common share is computed
by dividing income available to common stockholders by the weighted-average number of shares of common stock outstanding during the period.
Diluted earnings per common share is computed by dividing income available to common stockholders by the weighted-average number of shares
of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been
outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include outstanding stock options,
warrants, and debts convertible into common stock. The dilutive effect of stock options and warrants are reflected in diluted earnings
per common share by application of the treasury stock method. Under the treasury stock method, an increase in the fair market value of
the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities. The diluted effect of debt
convertibles is reflected utilizing the if converted method.
Going Concern
The accompanying condensed consolidated financial
statements have been prepared using the going concern basis of accounting, which contemplates continuity of operations, realization of
assets and liabilities and commitments in the normal course of business. The Company has negative working capital and an accumulated deficit.
These factors raise substantial doubts about the Company’s ability to continue as a going concern. As of June 30, 2023, the Company
has an accumulated working capital deficit of approximately $1.9 million. The accompanying condensed consolidated financial statements
do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications
of liabilities that might result if the Company is unable to continue as a going concern.
The ability of the Company to continue as a going
concern and the appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions. Management
has prospective investors and believes the raising of capital will allow the Company to fund its cash flow shortfalls and pursue new acquisitions.
There can be no assurance that the Company will be able to obtain sufficient capital from debt or equity transactions or from operations
in the necessary time frame or on terms acceptable to it. Should the Company be unable to raise sufficient funds, it may be required to
curtail its operating plans. In addition, increases in expenses may require cost reductions. No assurance can be given that the Company
will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient
funds, it may cause cessation of operations.
Recent Accounting Standards
Changes to accounting principles are established
by the FASB in the form of Accounting Standards Update (“ASU”) to the FASB's Codification. The Company considers the applicability
and impact of all ASU's on its financial position, results of operations, stockholders’ deficit, cash flows, or presentation thereof.
In June 2016, the FASB issued ASU No. 2016-13,
Measurement of Credit Losses on Financial Instruments, which supersedes current guidance by requiring recognition of credit losses
when it is probable that a loss has been incurred. The new standard requires the establishment of an allowance for estimated credit losses
on financial assets including trade and other receivables at each reporting date. The new standard will result in earlier recognition
of allowances for losses on trade and other receivables and other contractual rights to receive cash. In November 2019, the FASB issued
ASU No. 2019-10, Financial Instruments -- Credit Losses (Topic 326), Derivatives and hedging (Topic 815) and Leases (Topic 842),
which extends the effective date of Topic 326 for certain companies until fiscal years beginning after December 15, 2022. The Company
has adopted this standard effective January 1, 2023, and it resulted in the Company recognizing an allowance for doubtful accounts of
$270,000 during the six months ended June 30, 2023.
Management does not believe that any other recently
issued, but not yet effective, accounting standards could have a material effect on the accompanying consolidated financial statements.
As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.
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v3.23.3
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Changes and Error Corrections [Abstract] |
|
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS |
2. |
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS |
Subsequent to the initial issuance of the Company's
2021 financial statements on June 30, 2022, management reconsidered the methodology previously applied in its valuation of goodwill and
redeemable preferred stocks.
The Company agreed to issue 818,750 additional
shares of series J Preferred Stock with an aggregate stated value equal to $3,275,000 if, as of May 31, 2022, Nova’s trailing twelve
months minimum pre-tax net income exceeded $1,979,320 (the “Milestone”). The Company finalized its purchase price accounting
and allocation in 2022 and recorded purchase consideration of $6,100,000 associated with the cash consideration, the fair value of the
series J preferred stock and the fair value of the contingent consideration. The impact of the correction is reflected in $3,275,000 increase
to goodwill and contingent consideration liability on the consolidated balance sheet.
In December 2022, the Company identified an error in its classification
for its series N senior convertible preferred stock for the acquisition of NOVA as presented in its audited balance sheet as of December
31, 2021. Pursuant to ASC 250, “Accounting changes and error corrections” issued by FASB and SAB 99 “Materiality”
issued by SEC, the Company determined the impact of the error was immaterial. The impact of the error correction is reflected in $3,125,002
increase to the mezzanine equity and offsetting decrease to the Series N Preferred Stock in subject to possible redemption mezzanine equity
line item.
The Company and We3 managers entered into a resignation,
release and buyback agreement and addendum, effective October 31, 2022. The Company presented in prior periods operating loss as loss
from discontinued operations in the amount of $1,920 on the consolidated statement of operations for the six months ended June 30, 2022.
The Company identified that NOVA’s accounts
receivable as presented in its balance sheet as of December 31, 2021, was understated due to an error in the collection utilized to estimate
NOVA’s accounts receivable. The impact of this correction on the accounting estimates is reflected in $1,076,000 decrease to accounts
receivable as of June 30, 2022 and $1,076,000 increase in finance charges for the six months ended June 30, 2022.
The following table summarizes the impacts of
the error corrections on the Company's financial statements for each of the periods presented below:
i. Balance sheet
Schedule of restated financial information | |
| | | |
| | | |
| | |
| |
Impact of correction of error | |
June 30, 2022 (Unaudited) | |
As previously reported | | |
Adjustments | | |
As restated | |
| |
| | |
| | |
| |
Total assets | |
$ | 12,464,017 | | |
$ | 3,275,000 | | |
$ | 15,739,017 | |
| |
| | | |
| | | |
| | |
Total liabilities | |
| 10,331,410 | | |
| 3,275,000 | | |
| 13,606,410 | |
| |
| | | |
| | | |
| | |
Mezzanine equity | |
| – | | |
| 3,125,002 | | |
| 3,125,002 | |
| |
| | | |
| | | |
| | |
Total shareholders' equity | |
$ | 2,132,607 | | |
$ | (3,125,002 | ) | |
$ | (992,395 | ) |
ii. Statement of operations
| |
Impact of correction of error | |
Three months ended June 30, 2022 (Unaudited) | |
As previously reported | | |
Adjustments | | |
As restated | |
| |
| | |
| | |
| |
Revenue | |
$ | 3,130,744 | | |
$ | (39,512 | ) | |
$ | 3,091,232 | |
Cost of sales | |
| 1,115,232 | | |
| (18,614 | ) | |
| 1,096,618 | |
Gross margin | |
| 2,015,512 | | |
| (20,898 | ) | |
| 1,994,614 | |
Operating expense | |
| 912,829 | | |
| (40,833 | ) | |
| 871,996 | |
Income from operations | |
$ | 1,102,683 | | |
$ | 19,935 | | |
$ | 1,122,618 | |
Other income (expense), net | |
| (1,147,509 | ) | |
| – | | |
| (1,147,509 | ) |
Net loss before discontinued operations | |
| ) | |
| | |
| ) |
Loss from discontinued operations | |
| (17,000 | ) | |
| (19,935 | ) | |
| (36,935 | ) |
Net loss | |
$ | (61,826 | ) | |
$ | – | | |
$ | (61,826 | ) |
Basic Loss per Share | |
| | | |
| | | |
| | |
Continued Operations | |
| (0.00 | ) | |
| | | |
| (0.00 | ) |
Discontinued Operations | |
| (0.00 | ) | |
| | | |
| (0.00 | ) |
Weighted Average Shares Outstanding - Basic Earnings Loss per Share | |
| | | |
| | | |
| | |
Continued Operations | |
| 166,130,069 | | |
| | | |
| 166,130,069 | |
Discontinued Operations | |
| 166,130,069 | | |
| | | |
| 166,130,069 | |
| |
Impact of correction of error | |
Six months ended June 30, 2022 (Unaudited) | |
As previously reported | | |
Adjustments | | |
As restated | |
| |
| | |
| | |
| |
Revenue | |
$ | 6,071,738 | | |
$ | (83,356 | ) | |
$ | 5,988,382 | |
Cost of sales | |
| 2,250,934 | | |
| (38,088 | ) | |
| 2,212,846 | |
Gross margin | |
| 3,820,804 | | |
| (45,268 | ) | |
| 3,775,536 | |
Operating expense | |
| 1,994,757 | | |
| (42,714 | ) | |
| 1,952,043 | |
Income from operations | |
$ | 1,826,047 | | |
$ | (2,554 | ) | |
$ | 1,823,493 | |
Other income (expense), net | |
| (2,340,705 | ) | |
| (1,071,526 | ) | |
| (3,412,231 | ) |
Net loss before discontinued operations | |
| ) | |
| ) | |
| ) |
Loss from discontinued operations | |
| (33,622 | ) | |
| (1,920 | ) | |
| (35,542 | ) |
Net loss | |
$ | (548,280 | ) | |
$ | (1,076,000 | ) | |
$ | (1,624,280 | ) |
Basic Loss per Share | |
| | | |
| | | |
| | |
Continued Operations | |
| (0.00 | ) | |
| | | |
| (0.01 | ) |
Discontinued Operations | |
| (0.00 | ) | |
| | | |
| (0.01 | ) |
Weighted Average Shares Outstanding - Basic Earnings Loss per Share | |
| | | |
| | | |
| | |
Continued Operations | |
| 166,130,069 | | |
| | | |
| 166,130,069 | |
Discontinued Operations | |
| 166,130,069 | | |
| | | |
| 166,130,069 | |
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v3.23.3
REVISION OF FINANCIAL STATEMENTS
|
6 Months Ended |
Jun. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
REVISION OF FINANCIAL STATEMENTS |
| 3. | REVISION OF FINANCIAL STATEMENTS |
During the preparation of the financial statements
for the six months ended June 30, 2023, the Company found that the results of the settlement agreement with Red Rock Travel Group (“Red
Rock”) were incorrectly reflected on the consolidated statement of stockholders’ equity(deficiency) as of December 31, 2022.
The Company determined that these errors were immaterial to the previously issued consolidated financial statements, and as such no restatement
was necessary. The revisions discussed below were made to the December 31, 2022 balance sheet and statement of stockholders’ equity
(deficiency).
As a result of the settlement agreement with Red
Rock on July 29, 2022, the Company reduced 35,000,000 shares of common shares on the consolidated financial statements as of December
31, 2022. The certificate of the common stock for 35,000,000 shares which were originally issued on February 24, 2020 was returned as
part of the 2022 agreement with Red Rock and 3,500 common shares were cancelled which were equivalent to 35,000,000 shares before the
10,000:1 reverse split on May 12, 2020. Consequently, the December 31, 2022 financial statements as originally reported were understated
by 34,996,500 common shares. The impact of the correction is reflected in the $35,097 increase to common stock and decrease the same amount
to additional paid-in-capital on the consolidated statement of shareholders’ equity. The adjustment had no impact on earnings per
share for any 2022 period.
On July 31, 2018, the Company issued 8,200,562
shares of series K preferred stock to the prior owners of Red Rock for the consideration of the acquisition of Red Rock. The acquisition
was not completed, and Red Rock returned the 8,200,562 shares of series K preferred shares during the year ended December 31, 2018. A
total of 8,200,562 shares of series K Preferred Share were cancelled The impact of the correction is reflected in the $8,201 decrease
to series K Preferred Stock and increase the same amount to additional paid-in-capital on the consolidated statement of shareholders’
equity (deficiency).
|
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- DefinitionThe entire disclosure for condensed financial statements.
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v3.23.3
ACCOUNTS PAYABLE AND ACCRUED EXPENSES
|
6 Months Ended |
Jun. 30, 2023 |
Payables and Accruals [Abstract] |
|
ACCOUNTS PAYABLE AND ACCRUED EXPENSES |
| 4. | ACCOUNTS PAYABLE AND ACCRUED EXPENSES |
Schedule of account payable and accrued expenses | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31,
2022 | |
Accounts payable | |
$ | 437,718 | | |
$ | 342,330 | |
Accrued credit cards | |
| 15,358 | | |
| 45,722 | |
Accrued expense – previously factored liability | |
| 1,291,691 | | |
| 776,414 | |
Accrued income taxes, and other taxes | |
| 5,346 | | |
| 6,732 | |
Accrued professional fees | |
| 694,140 | | |
| 573,040 | |
Accrued advertising | |
| 69,656 | | |
| 69,656 | |
Accrued payroll | |
| 8,423 | | |
| 14,292 | |
Accrue expense - other | |
| – | | |
| 363 | |
Accrued expense - dividend payable | |
| – | | |
| 210,046 | |
Total | |
$ | 2,522,332 | | |
$ | 2,038,595 | |
The Company is delinquent paying certain income
and property taxes. As of June 30, 2023 and December 31, 2022, the balance for these taxes, penalties and interest is $5,346 and $6,732,
respectively.
|
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- DefinitionThe entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period.
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v3.23.3
PLANT AND EQUIPMENT, NET
|
6 Months Ended |
Jun. 30, 2023 |
Property, Plant and Equipment [Abstract] |
|
PLANT AND EQUIPMENT, NET |
| 5. | PLANT AND EQUIPMENT, NET |
Property and equipment as of June 30, 2023 and
December 31, 2022 is as follows:
Schedule of property and equipment | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31, 2022 | |
Medical equipment | |
$ | 96,532 | | |
$ | 96,532 | |
Computer Equipment | |
| 9,189 | | |
| 9,189 | |
Furniture, fixtures and equipment | |
| 30,841 | | |
| 35,974 | |
Leasehold Improvement | |
| 15,950 | | |
| 15,950 | |
Total | |
| 152,512 | | |
| 157,645 | |
Less: accumulated depreciation | |
| (105,074 | ) | |
| (102,206 | ) |
Property and equipment, net | |
$ | 47,438 | | |
$ | 55,439 | |
For the three and six months ended June 30,
2023, total depreciation expense was $3,365
and $8,000,
respectively. For the three and six months ended June 30, 2022, total depreciation expense was $10,814
and $21,628,
respectively. Depreciation expense recorded as cost of sales for the three and six months ended June 30, 2022 was $5,031
and $10,062,
respectively.
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v3.23.3
LAND
|
6 Months Ended |
Jun. 30, 2023 |
Real Estate [Abstract] |
|
LAND |
As of June 30, 2023 and December 31, 2022, the
Company had 27 acres of land valued at approximately $540,000. The land is currently vacant and is expected to be developed into a residential
community.
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- DefinitionThe entire disclosure for certain real estate investment financial statements, real estate investment trust operating support agreements, real estate owned, retail land sales, time share transactions, as well as other real estate related disclosures.
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v3.23.3
LINE OF CREDIT
|
6 Months Ended |
Jun. 30, 2023 |
Line Of Credit |
|
LINE OF CREDIT |
At June 30, 2023 and December 31, 2022, the Company
had a revolving line of credit with a financial institution for $92,500 which was personally guaranteed by the manager of Platinum Tax.
The loan accrues interest at 11.70% at June 30, 2023 and 10.95% at December 31, 2022. As of June 30, 2023 and December 31, 2022, the Company
had $8,749 and $0, respectively, of outstanding balance against the line of credit.
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v3.23.3
RELATED PARTY TRANSACTIONS
|
6 Months Ended |
Jun. 30, 2023 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS |
| 8. | RELATED PARTY TRANSACTIONS |
From time to time, the previous owner who is currently
the manager of Platinum Tax loaned funds to Platinum Tax to cover short term operating needs. Amounts owed as of June 30, 2023 and December
31, 2022 were $156,384 and $37,024, respectively.
In connection with the acquisition of Edge View
on July 16, 2014, the Company assumed amounts due to previous owners who are current managers Edge View. These amounts are due on demand
and do not bear interest. The balance of these amounts are $4,979 as of June 30, 2023 and December 31, 2022.
The Company obtained short-term advances from
the Chairman of the Board that are non-interest bearing and due on demand. As of June 30, 2023 and December 31, 2022, the Company owed
the Chairman $123,192 and $123,192, respectively.
See also Note 14 for compensation paid to employees
of the Company.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.23.3
NOTES AND LOANS PAYABLE
|
6 Months Ended |
Jun. 30, 2023 |
Debt Disclosure [Abstract] |
|
NOTES AND LOANS PAYABLE |
| 9. | NOTES AND LOANS PAYABLE |
Notes payable at June 30, 2023 and December 31,
2022, respectively, are summarized as follows:
Schedule of notes payable | |
| | |
| |
| |
June 30, 2023 | | |
December 31, 2022 | |
Notes and loans payable | |
$ | 169,318 | | |
$ | 155,598 | |
Less current portion | |
| (24,724 | ) | |
| (15,809 | ) |
Long-term portion | |
$ | 144,594 | | |
$ | 139,789 | |
Long-term debt matures as follows:
Schedule of maturities of long-term debt | |
| |
| |
Amount | |
2024 | |
$ | 24,724 | |
2025 | |
| 4,986 | |
2026 | |
| 4,986 | |
2027 | |
| 4,986 | |
2028 | |
| 4,986 | |
Thereafter | |
| 124,650 | |
Total | |
$ | 169,318 | |
Loans and Notes Payable – Unrelated Party
On March 12, 2009, the Company issued a debenture
in the principal amount of $20,000. The debenture bears interest at 12% per annum and matured on September 12, 2009. The balance of the
debenture was $10,989 at June 30, 2023 and December 31, 2022 and the accrued interest was $6,882 and $6,229 at June 30, 2023 and December
31, 2022, respectively. The Company assigned all of its receivables from consumer activations of the rewards program as collateral on
this debenture.
Small Business Administration (“SBA”)
Loans
On June 2, 2020, the Company obtained an SBA loan
in the principal amount of $150,000 with an interest rate of 3.75% and a maturity date of June 2, 2050. The Company reclassified $5,723
of accrued interest to the principal amounts for the six months ended June 30, 2023. The principal balance and accrued interest at June
30, 2023 was $149,580 and $0, respectively, and principal and accrued interest at December 31, 2022 was $144,609 and $5,723, respectively.
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- DefinitionThe entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
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v3.23.3
CONVERTIBLE NOTES PAYABLE
|
6 Months Ended |
Jun. 30, 2023 |
Debt Disclosure [Abstract] |
|
CONVERTIBLE NOTES PAYABLE |
| 10. | CONVERTIBLE NOTES PAYABLE |
As of June 30, 2023 and December 31, 2022, the
Company had convertible debt outstanding net of amortized debt discount of $3,868,068 and $3,515,752, respectively. During the six months
ended June 30, 2023, the Company received net proceeds of $355,500 from convertible notes. During the six months ended June 30, 2022,
the Company had proceeds of $752,260 from convertible notes and repaid $5,908 to convertible noteholders. There are debt discounts
associated with the convertible debt of $100,347 and $46,798 at June 30, 2023 and December 31, 2022, respectively. For the six months
ending June 30, 2023 and 2022, the Company recorded amortization of debt discounts of $ 48,616 and $156,252, respectively. For the three
months ending June 30, 2023 and 2022, the Company recorded amortization of debt discounts of $30,633 and $111,706, respectively. During
the six months ended June 30, 2023, the Company converted $58,800 of convertible debt, $5,873 in accrued interest and $2,000 in penalties
and fees into 118,682,378 shares of the Company’s common stock. The Company recognized $123,566 of interest expense and additional
paid-in capital to adjust fair value for the debt settlement during the six months ended June 30, 2023. The Company had no convertible
debt conversions during the six months ended June 30, 2022.
On September 22, 2022, the Company entered into
a security exchange and purchase agreement with its largest lender to consolidate all promissory notes held by it and related accrued
interest in exchange for (1) one consolidated senior secured convertible promissory note in the amount of $2,600,000 and (2) 375,000 shares
of series X senior convertible preferred stock totaling $1,500,000 with a par value of $0.001, stated value of $4.00, convertible into
common shares at a 1:1 conversion rate, non-dilutive and non-voting shares. Prior to conversion, all promissory notes with this lender
totaled to $4,791,099 consisting of principal of $3,840,448 and accrued interest of $950,651 resulting in a gain on debt consolidation
of $1,397,271.
Convertible notes as of June 30, 2023 and December
31, 2022 are summarized as follows:
Schedule of convertible notes summary | |
| | |
| |
| |
June 30, 2023 | | |
December 31, 2022 | |
Convertible notes payable | |
$ | 3,968,415 | | |
$ | 3,562,550 | |
Discounts on convertible notes payable | |
| (100,347 | ) | |
| (46,798 | ) |
Total convertible debt less debt discount | |
| 3,868,068 | | |
| 3,515,752 | |
Current portion | |
| 3,868,068 | | |
| 3,515,752 | |
Long-term portion | |
$ | – | | |
$ | – | |
The following is a schedule of convertible notes
payable as of and for the six months ended June 30, 2023.
Schedule of convertible
notes payable | | |
| |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Note # | | |
Issuance | |
Maturity | |
Principal Balance 12/31/22 | | |
New Loan | | |
Principal Conversions | | |
Shares Issued Upon Conversion | | |
Principal Balance 6/30/23 | | |
Accrued Interest on Convertible Debt at 12/31/22 | | |
Interest Expense On Convertible Debt For the Period
Ended 6/30/23 | | |
Accrued Interest on Convertible Debt at 6/30/23 | | |
Unamortized Debt Discount At 6/30/23 | |
7-1 | | |
10/28/2016 | |
10/28/2017 | |
| 10,000 | | |
$ | – | | |
$ | (10,000 | ) | |
| 23,405,455 | | |
$ | – | | |
$ | 2,263 | | |
$ | – | | |
$ | – | | |
$ | – | |
9 | | |
9/12/2016 | |
9/12/2017 | |
| 50,080 | | |
| – | | |
| – | | |
| – | | |
| 50,080 | | |
| 14,157 | | |
| 4,967 | | |
| 19,124 | | |
| – | |
10 | | |
1/24/2017 | |
1/24/2018 | |
| 55,000 | | |
| – | | |
| – | | |
| – | | |
| 55,000 | | |
| 69,876 | | |
| 5,455 | | |
| 75,331 | | |
| – | |
10-1 | | |
2/10/2023 | |
2/10/2024 | |
| – | | |
| 50,000 | | |
| – | | |
| – | | |
| 50,000 | | |
| – | | |
| 2,877 | | |
| 2,877 | | |
| – | |
10-2 | | |
3/30/2023 | |
3/30/2024 | |
| – | | |
| 25,000 | | |
| – | | |
| – | | |
| 25,000 | | |
| – | | |
| 945 | | |
| 945 | | |
| – | |
29-2 | | |
11/8/2019 | |
11/8/2020 | |
| 36,604 | | |
| – | | |
| – | | |
| – | | |
| 36,604 | | |
| 20,160 | | |
| 4,356 | | |
| 24,516 | | |
| – | |
31 | | |
8/28/2019 | |
8/28/2020 | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 8,385 | | |
| – | | |
| 8,385 | | |
| – | |
37-1 | | |
9/3/2020 | |
6/30/2021 | |
| 113,667 | | |
| – | | |
| – | | |
| – | | |
| 113,667 | | |
| 28,756 | | |
| 10,146 | | |
| 48,902 | | |
| – | |
37-2 | | |
11/2/2020 | |
8/31/2021 | |
| 113,167 | | |
| – | | |
| – | | |
| – | | |
| 113,167 | | |
| 27,510 | | |
| 10,101 | | |
| 47,611 | | |
| – | |
37-3 | | |
12/29/2020 | |
9/30/2021 | |
| 113,166 | | |
| – | | |
| – | | |
| – | | |
| 113,166 | | |
| 26,474 | | |
| 10,101 | | |
| 46,575 | | |
| – | |
38 | | |
2/9/2021 | |
2/9/2022 | |
| 96,000 | | |
| – | | |
| (48,800 | ) | |
| 85,276,923 | | |
| 47,200 | | |
| 27,939 | | |
| 5,910 | | |
| 33,849 | | |
| – | |
39 | | |
4/26/2021 | |
4/26/2022 | |
| 168,866 | | |
| – | | |
| – | | |
| – | | |
| 168,866 | | |
| 39,684 | | |
| 18,423 | | |
| 58,106 | | |
| – | |
40-1 | | |
9/22/2022 | |
9/22/23 | |
| 2,600,000 | | |
| – | | |
| – | | |
| 10,000,000 | | |
| 2,600,000 | | |
| 71,233 | | |
| 128,932 | | |
| 196,164 | | |
| – | |
40-2 | | |
11/4/2022 | |
11/4/2023 | |
| 68,666 | | |
| – | | |
| – | | |
| – | | |
| 68,666 | | |
| 1,072 | | |
| 3,405 | | |
| 4,477 | | |
| 5,973 | |
40-3 | | |
11/28/2022 | |
11/28/2023 | |
| 68,667 | | |
| – | | |
| – | | |
| – | | |
| 68,667 | | |
| 620 | | |
| 3,405 | | |
| 4,025 | | |
| 7,102 | |
40-4 | | |
12/21/2022 | |
12/21/2023 | |
| 68,667 | | |
| – | | |
| – | | |
| – | | |
| 68,667 | | |
| 187 | | |
| 3,405 | | |
| 3,592 | | |
| 8,184 | |
40-5 | | |
1/24/2023 | |
1/24/2024 | |
| – | | |
| 90,166 | | |
| – | | |
| – | | |
| 90,166 | | |
| – | | |
| 3,878 | | |
| 3,878 | | |
| 13,486 | |
40-6 | | |
3/21/2023 | |
3/21/2024 | |
| – | | |
| 139,166 | | |
| – | | |
| – | | |
| 139,166 | | |
| – | | |
| 3,851 | | |
| 3,851 | | |
| 26,520 | |
40-7 | | |
6/5/2023 | |
6/5/2024 | |
| – | | |
| 139,166 | | |
| – | | |
| – | | |
| 139,166 | | |
| – | | |
| 953 | | |
| 953 | | |
| 34,155 | |
40-8 | | |
6/13/2023 | |
6/13/2024 | |
| – | | |
| 21,167 | | |
| – | | |
| – | | |
| 21,167 | | |
| – | | |
| 99 | | |
| 99 | | |
| 4,927 | |
| | |
| |
| |
$ | 3,562,550 | | |
$ | 464,665 | | |
$ | (58,800 | ) | |
| 118,682,378 | | |
$ | 3,968,415 | | |
$ | 338,316 | | |
$ | 221,209 | | |
$ | 583,260 | | |
$ | 100,347 | |
Note 7-1
On October 28, 2016, the Company issued a convertible
promissory note in the principal amount of $50,000, which matured on October 28, 2017. Note 7-1 is currently in default and accrues interest
at a default interest rate of 20% per annum.
Note 9
On September 12, 2016, the Company issued a convertible
promissory note in the principal amount of $80,000 for services rendered, which matured on September 12, 2017. Note 9 is currently in
default and accrues interest at a default interest rate of 20% per annum.
Notes 10, 10-1 and 10-2
On January 24, 2017, the Company issued a convertible
promissory note in the principal amount of $80,000 for services rendered, which matured on January 24, 2018. Note 10 is currently in default
and accrues interest at a default interest rate of 20% per annum. On February 10, 2023, the Company executed a second tranche under this
note in the principal amount of $50,000 (Note 10-1). On March 30, 2023, the Company executed a third tranche under this note in the principal
amount of $25,000 (Note 10-2). Notes 10-1 and 10-2 accrue interest at a rate of 15% per annum.
Notes 29, 29-1 and 29-2
On May 10, 2019, the Company issued a convertible
promissory note in the principal amount of $150,000. On November 8, 2019, this note (Note 29) was purchased by and assigned to an unrelated
party. The amount assigned was the existing principal amount of $150,000 and accrued interest of $5,918 which was issued as Note 29-1,
plus a new convertible promissory note in the principal amount of $62,367 which was issued as Note 29-2. Note 29-2 is currently in default
and accrues interest at a default interest rate of 24% per annum.
Note 31
On August 28, 2019, the Company issued a convertible
promissory note in the principal amount of $120,000, which matured on August 28, 2020. Note 31 is currently in default and accrues interest
at a default interest rate of 24% per annum.
Notes 37-1, 37-2 and 37-3
On September 3, 2020, the Company issued a convertible
promissory note in the principal amount of $200,000, with an original issue discount of $50,000, which could be drawn in several tranches.
On September 3, 2020, the Company executed the first tranche in the principal amount of $67,000, less an original issue discount of $17,000,
which matured on June 30, 2021 (Note 37-1). On November 2, 2020, the Company executed the second tranche in the principal amount of $66,500,
less an original issue discount of $16,500, which matured on August 31, 2021 (Note 37-2). On December 29, 2020, the Company executed the
third tranche in the principal amount of $66,500, less an original issue discount of $16,500, which matured on September 30, 2021 (Note
37-3). Notes 37-1, 37-2 and 27-3 are currently in default and accrue interest at a default interest rate of 18% per annum.
Note 38
On February 9, 2021, the Company issued a convertible
promissory note in the principal amount $103,500, which matured on February 9, 2022. Note 38 is currently in default and accrues interest
at a default interest rate of 22% per annum.
Note 39
On April 26, 2021, the Company issued a convertible
promissory note in the principal amount $153,500, which matured on May 10, 2022. Note 39 is currently in default and accrues interest
at a default interest rate of 22% per annum.
Notes 40-1, 40-2, 40-3, 40-4, 40-5, 40-6, 40-7 and 40-8
On September 22, 2022, the Company issued a
convertible promissory note in the principal amount of $2,600,000 in exchange for total of $4,791,099 of defaulted promissory notes
balances (Note 40-1). On November 4, 2022, the Company executed a second tranche under this note in the principal amount of $68,667,
less an original issue discount and fee of $18,667 (Note 40-2). On November 28, 2022, the Company executed the third tranche under
this note in the principal amount of $68,667, less an original issue discount and fee of $18,667 (Note 40-3). On November 28, 2022,
the Company executed a fourth tranche under this note in the principal amount of $68,667, less an original issue discount and fee of
$18,667 (Note 40-4). On January 24, 2023, the Company executed a fifth tranche under this note in the principal amount of $90,166,
less an original issue discount and fee of $25,166 (Note 40-5). On March 21, 2023, the Company executed a sixth tranche under this
note in the principal amount of $136,666, less an original issue discount and fee of $39,166 (Note 40-6). On June 5, 2023, the
Company executed a seventh tranche under this note in the principal amount of $136,667,
less original issue discount and fee of $39,167
(Note 40-7). On June 13, 2023, the Company executed a eighth tranche under this note in the principal amount of
$21,167,
less original issue discount and fee of $5,167
(Note 40-8). All of the Note 40 tranches mature in one year from the note issuance date and accrue interest at a rate of 10%
per annum.
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v3.23.3
CAPITAL STOCK
|
6 Months Ended |
Jun. 30, 2023 |
Equity [Abstract] |
|
CAPITAL STOCK |
Preferred Stock
The Company has designated multiple series of
preferred stock, including 4
shares of series A preferred stock, 3,000,000
shares of series B preferred stock, 500
shares of series C preferred stock, 800,000
shares of series D preferred stock, 1,000,000
shares of series E preferred stock, 800,000
shares of series F preferred stock, 800,000
shares of series F-1 preferred stock, 500,000,000
shares of series I preferred stock, 10,000,000
shares of series J preferred stock, 10,937,500 shares of series K preferred stock, 100,000,000 shares of series L preferred stock,
3,000,000 shares of series N senior convertible preferred stock, 5,000 shares of series R preferred stock and 5,000,000 shares of series
X senior convertible preferred stock.
The following is a description of the rights and
preferences of each series of preferred stock.
Redeemable Preferred Stock
The Company recognized the series N senior convertible
preferred stock and series X senior convertible preferred stock as mezzanine equity since the redeemable preferred stock may be redeemed
at the option of the holder, but is not mandatorily redeemable.
Series N Senior Convertible Preferred Stock
Ranking. The series N senior convertible
preferred stock ranks, with respect to the payment of dividends and the distribution of assets upon liquidation, (i) senior to all common
stock and each other class or series that is not expressly made senior to or on parity with the series N senior convertible preferred
stock; (ii) on parity with each class or series that is not expressly subordinated or made senior to the series N senior convertible preferred
stock; and (iii) junior to all indebtedness and other liabilities with respect to assets available to satisfy claims against the Company
and each class or series that is expressly made senior to the series N senior convertible preferred stock.
Dividend Rights. Holders of series N senior
convertible preferred stock are entitled to dividends at a rate per annum of 12.0% of the stated value ($4.00 per share); provided that
upon an event of default (as defined in the certificate of designation for the series N senior convertible preferred stock), such rate
shall increase by 8% per annum. Dividends shall accrue from day to day, whether or not declared, and shall be cumulative. Dividends shall
be payable quarterly in arrears on each dividend payment date in cash or common stock at the Company’s discretion. Dividends payable
in common stock shall be calculated based on a price equal to eighty percent (80%) of the volume weighted average price for the common
stock on the Company’s principal trading market (the “VWAP”) during the five (5) trading days immediately prior to the
applicable dividend payment date. At June 30, 2023, cumulative dividends on Series N Preferred Stock were $557,535.
Liquidation Rights. Subject to the rights
of creditors and the holders of any senior securities or parity securities (in each case, as defined in the certificate of designation),
upon any liquidation of the Company or its subsidiaries, before any payment or distribution of the assets of the Company (whether capital
or surplus) shall be made to or set apart for the holders of junior securities (as defined in the certificate of designation), including
the common stock, each holder of outstanding series N senior convertible preferred stock shall be entitled to receive an amount of cash
equal to 115% of the stated value of $4.00 per share, plus an amount of cash equal to all accumulated accrued and unpaid dividends thereon
(whether or not declared) to, but not including the date of final distribution to such holders.
Voting Rights. Holders of series N senior
convertible preferred stock do not have any voting rights; provided that, so long as any shares of series N senior convertible preferred
stock are outstanding, the affirmative vote of holders of a majority of the series N senior convertible preferred stock, which majority
must include SILAC Insurance Company so long as it holds any shares of series N senior convertible preferred stock, voting as a separate
class, shall be necessary for approving, effecting or validating any amendment, alteration or repeal of any of the provisions of the certificate
of designation or prior to the Company’s (or Nova’s) creation or issuance of any parity securities or new indebtedness (as
defined in the certificate of designation); provided that the foregoing shall not apply to any financing transaction the use of proceeds
of which will be used to redeem the series N senior convertible preferred stock and the warrants issued in connection therewith. In addition,
the affirmative vote of holders of 66% of the series N senior convertible preferred stock, voting as a separate class, is required prior
to the Company’s (or Nova’s) creation or issuance of any senior securities.
Conversion Rights. Each shares of series
N senior convertible preferred stock, plus all accrued and unpaid dividends thereon, shall be convertible, at the option of the holder
thereof, at any time and from time to time, into such number of fully paid and nonassessable shares of common stock determined by dividing
the stated value ($4.00 per share), plus the value of the accrued, but unpaid, dividends thereon, by a conversion price of $0.012 per
share (subject to standard adjustments in the event of any stock splits, stock combinations, stock reclassifications, dividends paid in
common stock, sales of substantially all assets, mergers, consolidations or similar transactions); provided that in no event shall the
holder of any series N senior convertible preferred stock be entitled to convert any number of shares that upon conversion the sum of
(i) the number of shares of common stock beneficially owned by the holder and its affiliates and (ii) the number of shares of common stock
issuable upon the conversion of the series N senior convertible preferred stock with respect to which the determination of this proviso
is being made, would result in beneficial ownership by the holder and its affiliates of more than 4.99% of the then outstanding common
stock. This limitation may be waived (up to a maximum of 9.99%) by the holder and in its sole discretion, upon not less than sixty-one
(61) days’ prior notice to the Company.
Redemption Rights. The Company may redeem
the series N senior convertible preferred stock at any time by paying in cash therefore a sum equal to 115% of the stated value of $4.00
per share, plus the amount of accrued and unpaid dividends and any other amounts due pursuant to the terms of the certificate of designation.
In addition, any holder may require the Company to redeem some or all of its shares of series N senior convertible preferred stock on
the same terms after a period of twelve months from the date of issuance; provided, however, that such redemption right shall only be
exercisable if the Company raises at least $5,000,000 or the common stock is trading on the Nasdaq Stock Market or the New York Stock
Exchange.
Series X Senior Convertible Preferred Stock
Ranking. The series X senior convertible
preferred stock ranks, with respect to the payment of dividends and the distribution of assets upon liquidation, (i) senior to all common
stock and each other class or series that is not expressly made senior to or on parity with the series X senior convertible preferred
stock; (ii) on parity with each class or series that is not expressly subordinated or made senior to the series X senior convertible preferred
stock; and (iii) junior to the series N senior convertible preferred stock, all indebtedness and other liabilities with respect to assets
available to satisfy claims against the Company and each class or series that is expressly made senior to the series X senior convertible
preferred stock.
Dividend Rights. Holders of series X senior
convertible preferred stock are entitled to dividends at a rate per annum of 10.0% of the stated value ($4.00 per share); provided that
upon an event of default (as defined in the certificate of designation for the series X senior convertible preferred stock), such rate
shall increase by 5% per annum. Dividends shall accrue from day to day, whether or not declared, and shall be cumulative. Dividends shall
be payable quarterly in arrears on each dividend payment date. At June 30, 2023, cumulative dividends on Series X Preferred Stock were
$115,068.
Liquidation Rights. Subject to the rights
of creditors and the holders of any senior securities, including the series N senior convertible preferred stock, or parity securities
(in each case, as defined in the certificate of designation), upon any liquidation of the Company or its subsidiaries, before any payment
or distribution of the assets of the Company (whether capital or surplus) shall be made to or set apart for the holders of junior securities
(as defined in the certificate of designation), including the common stock, each holder of outstanding series N senior convertible preferred
stock shall be entitled to receive an amount of cash equal to 100% of the stated value of $4.00 per share, plus an amount of cash equal
to all accumulated accrued and unpaid dividends thereon (whether or not declared) to, but not including the date of final distribution
to such holders.
Voting Rights. Holders of series X senior
convertible preferred stock do not have any voting rights; provided that, so long as any shares of series X senior convertible preferred
stock are outstanding, the affirmative vote of holders of a majority of the series X senior convertible preferred stock, which majority
must include Leonite Capital LLC so long as it holds any shares of series X senior convertible preferred stock, voting as a separate class,
shall be necessary for approving, effecting or validating any amendment, alteration or repeal of any of the provisions of the certificate
of designation or prior to the creation or issuance of any parity securities or new indebtedness (as defined in the certificate of designation);
provided that the foregoing shall not apply to any financing transaction the use of proceeds of which will be used to redeem the series
X senior convertible preferred stock and the warrants issued in connection therewith. In addition, the affirmative vote of holders of
66% of the series X senior convertible preferred stock, voting as a separate class, is required prior to the creation or issuance of any
senior securities.
Conversion Rights. Each shares of series
X senior convertible preferred stock, plus all accrued and unpaid dividends thereon, shall be convertible, at the option of the holder
thereof, at any time and from time to time, into such number of fully paid and nonassessable shares of common stock determined by dividing
the stated value ($4.00 per share), plus the value of the accrued, but unpaid, dividends thereon, by a conversion price equal to the lower
of (i) the lowest VWAP during the five (5) trading days immediately prior to the applicable conversion date and (ii) the price per share
paid in any subsequent financing (the “Fixed Price”). The Fixed Price is subject to standard adjustments in the event of any
stock splits, stock combinations, stock reclassifications, dividends paid in common stock, sales of substantially all assets, mergers,
consolidations or similar transactions, as well as a price based antidilution adjustment, pursuant to which, subject to certain exceptions,
if the Company issues common stock at a price lower than the Fixed Price, the Fixed Price shall decrease to such lower price. Notwithstanding
the foregoing, in no event shall the holder of any series X senior convertible preferred stock be entitled to convert any number of shares
that upon conversion the sum of (i) the number of shares of common stock beneficially owned by the holder and its affiliates and (ii)
the number of shares of common stock issuable upon the conversion of the series X senior convertible preferred stock with respect to which
the determination of this proviso is being made, would result in beneficial ownership by the holder and its affiliates of more than 4.99%
of the then outstanding common stock. This limitation may be waived (up to a maximum of 9.99%) by the holder and in its sole discretion,
upon not less than sixty-one (61) days’ prior notice to the Company.
Redemption Rights. Commencing on September
22, 2023, any holder may require the Company to redeem its shares by the payment in cash therefore of a sum equal to 100% of the stated
value of $4.00 per share, plus the amount of accrued and unpaid dividends and any other amounts due pursuant to the terms of the certificate
of designation; provided however, that in the event that the Company completes a public offering prior to the redemption date, then any
holder may only cause the Company to redeem any outstanding series X senior convertible preferred stock by paying such redemption price
in twelve (12) equal monthly installments with the first such payment due on the date that is six (6) months following the date that the
Company completes such public offering.
Non-redeemable Preferred Stock
Series A Preferred Stock
Each share of series A preferred stock is entitled
to a number of votes and converts to a number of shares equal to the sum of all shares of common stock and series B preferred stock issued
and outstanding, divided by the number shares of series A preferred stock held. Holders of series A preferred stock do not have any dividend,
liquidation or redemption rights.
Series B Preferred Stock
Each share of series B preferred stock is entitled
to one (1) vote on all matters submitted to a vote of stockholders. Each share of series B preferred stock is convertible into two (2)
shares of common stock (subject to adjustment for forward stock splits but not reverse stock splits). Holders of series B preferred stock
do not have any dividend, liquidation or redemption rights.
Series C Preferred Stock
Each share of series C preferred stock is entitled
to one (1) vote on all matters submitted to a vote of stockholders. Each share of series C preferred stock is convertible into 100,000
shares of common stock (subject to adjustment for forward stock splits but not reverse stock splits). If the Company lists on an exchange,
it has the right to repurchase these shares at a purchase price of $50,000 per share. Holders of series C preferred stock do not have
any dividend, liquidation or redemption rights.
Series D Preferred Stock
Each share of series D preferred stock is entitled
to one (1) vote on all matters submitted to a vote of stockholders. Each share of series D preferred stock is convertible into two (2)
shares of common stock. Holders of series D preferred stock do not have any dividend, liquidation or redemption rights.
Series E Preferred Stock
Each share of series E preferred stock is entitled
to one (1) vote on all matters submitted to a vote of stockholders. Each share of series E preferred stock is convertible into two (2)
shares of common stock. Holders of series E preferred stock do not have any dividend, liquidation or redemption rights.
Series F Preferred Stock
Each share of series F preferred stock is entitled
to one (1) vote on all matters submitted to a vote of stockholders. Each share of series F preferred stock is convertible into two (2)
shares of common stock. Holders of series F preferred stock do not have any dividend, liquidation or redemption rights.
Series F-1 Preferred Stock
Each share of series F-1 preferred stock is convertible
into two (2) shares of common stock. Holders of series F-1 preferred stock do not have any voting, dividend, liquidation or redemption
rights.
Series I Preferred Stock
Each share of series I preferred stock is entitled
to five (5) votes on all matters submitted to a vote of stockholders. Each share of series I preferred stock is convertible into two (2)
shares of common stock. Holders of series I preferred stock do not have any dividend, liquidation or redemption rights.
Series J Preferred Stock
Each share of series J preferred stock is entitled
to one (1) vote on all matters submitted to a vote of stockholders. Each share of series J preferred stock is convertible into two (2)
shares of common stock. Holders of series J preferred stock do not have any dividend, liquidation or redemption rights.
Series L Preferred Stock
Each share of series L preferred stock is entitled
to one (1) vote on all matters submitted to a vote of stockholders. Each share of series L preferred stock is convertible into two (2)
shares of common stock. Holders of series L preferred stock do not have any dividend, liquidation or redemption rights.
Series R Preferred Stock
Each share of series R preferred stock is entitled
to one (1) vote on all matters submitted to a vote of stockholders. Each share of series B preferred stock is convertible into one (1)
shares of common stock (subject to adjustment for forward stock splits but not reverse stock splits). Holders of series R preferred stock
do not have any dividend, liquidation or redemption rights.
Preferred Stock Transactions
During the six months ended June 30, 2023, the
Company executed the following transactions:
| · | On May 25, 2023, the Company issued 3,150
shares of series B preferred stock to Zia Choe, Interim Chief Financial Officer for $25,000. |
During the six months ended June 30, 2022, the
Company executed the following transactions:
| · | In the second quarter of 2022, 37,500 shares
of series D preferred stock were cancelled and exchanged for 37,500 shares
of series B preferred stock and 37,500
shares of series H preferred stock were cancelled and exchanged for 37,500 shares
of series B preferred stock. |
Common Stock
During the six months ended June 30, 2023, the
Company executed the following transactions:
| · | The Company issued 118,682,378 shares of common
stock upon conversion of certain convertible notes. |
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v3.23.3
WARRANTS
|
6 Months Ended |
Jun. 30, 2023 |
Warrants |
|
WARRANTS |
The table below sets forth warrant activity for
the six months ended June 30, 2023 and 2022:
Schedule of warrant activity | |
| | | |
| | |
| |
Number of Warrants | | |
Weighted Average Exercise Price | |
Balance at January 1, 2023 | |
| 235,557,856 | | |
$ | 0.015 | |
Granted | |
| – | | |
| – | |
Exercised | |
| – | | |
| – | |
Forfeited | |
| (25,000 | ) | |
| – | |
Balance at June 30, 2023 | |
| 235,532,856 | | |
| 0.015 | |
Warrants Exercisable at June 30, 2023 | |
| 235,532,856 | | |
$ | 0.015 | |
As a result of the settlement agreement with Red
Rock on July 29, 2022, the Company required the previous owners to relinquish warrants for 25,000 shares of common stock. The certificate
of the 25,000 warrants were returned and cancelled during the second quarter of 2023. There was no impact on the consolidated financial
statements as of December 31, 2022.
|
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v3.23.3
DISCONTINUED OPERATIONS
|
6 Months Ended |
Jun. 30, 2023 |
Discontinued Operations and Disposal Groups [Abstract] |
|
DISCONTINUED OPERATIONS |
| 13. | DISCONTINUED OPERATIONS |
The Company and the managers of AHI entered into
a resignation, release and buyback agreement and addendum, effective October 31, 2022, pursuant to which the managers purchased AHI in
exchange for returning 175,045 shares of series F preferred stock. There was a loss on disposal in the amount of $217,769 on October 31,
2022, which represented net assets and liabilities at the time of sale back.
The Company had no net liabilities of discontinued operations at June 30, 2023 and December 31, 2022. The Company had $0
and $36,935
of loss from discontinued operations for the three months ended June 30, 2023 and 2022, respectively. The Company had $0
and $35,542
of loss from discontinued operations for the six months ended June 30, 2023 and 2022, respectively.
Schedule of discontinued operations | |
| | | |
| | |
| |
Three Months Ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Gain (Loss) from discontinued operations | |
| | | |
| | |
Revenue of AHI subsidiary | |
$ | – | | |
$ | 39,512 | |
Cost of sales of AHI subsidiary | |
| – | | |
| (18,614 | ) |
Selling, general and administrative expenses of AHI subsidiary | |
| – | | |
| (40,833 | ) |
Interest expense of Red Rock Investor Note | |
| – | | |
| (17,000 | ) |
Loss from discontinued operations | |
$ | – | | |
$ | (36,935 | ) |
| |
| | | |
| | |
| |
Six Months Ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Gain (Loss) from discontinued operations | |
| | | |
| | |
Revenue AHI subsidiary | |
$ | – | | |
$ | 83,356 | |
Cost of sales AHI subsidiary | |
| – | | |
| (38,088 | ) |
Selling, general and administrative expenses AHI subsidiary | |
| – | | |
| (42,714 | ) |
Interest expense of Red Rock Investor Note | |
| – | | |
| (33,622 | ) |
Gain no change in estimate of AHI subsidiary | |
| – | | |
| (4,474 | ) |
Loss from discontinued operations | |
$ | – | | |
$ | (35,542 | ) |
|
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v3.23.3
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET
|
6 Months Ended |
Jun. 30, 2023 |
Goodwill And Identifiable Intangible Assets Net |
|
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET |
| 14. | GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET |
The following table shows the Company’s
goodwill balances by reportable segment. The Company reviews goodwill for impairment on a reporting unit basis annually and whenever events
or changes in circumstances indicate the carrying value of goodwill may not be recoverable. During the six months ended June 30, 2023
and 2022, the Company had no goodwill impairment.
The following table shows goodwill balances by
reportable segment:
Schedule of goodwill balances | |
| | | |
| | |
| |
Healthcare | | |
Total | |
Carrying value at December 31, 2022 | |
$ | 5,666,608 | | |
$ | 5,666,608 | |
Accumulated impairment | |
| – | | |
| – | |
Carrying value at June 30, 2023 | |
$ | 5,666,608 | | |
$ | 5,666,608 | |
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v3.23.3
COMMITMENTS AND CONTINGENCIES
|
6 Months Ended |
Jun. 30, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
COMMITMENTS AND CONTINGENCIES |
| 15. | COMMITMENTS AND CONTINGENCIES |
Leases
ASC 842, “Leases”, requires that a
lessee recognize the assets and liabilities that arise from operating leases, A lessee should recognize in the statement of financial
position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying
asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by
class of underlying asset not to recognize lease assets and lease liabilities. In transaction, lessees and lessors are required to recognize
and measure leases at either the effective date (the “effective date method”) or the beginning of the earliest period presented
(the “comparative method”) using a modified retrospective approach. Under the effective date method, the Company’s comparative
period reporting is unchanged. In contrast, under the comparative method, the Company’s date of initial application is the beginning
of the earliest comparative period presented, and the Topic 842 transition guidance is then applied to all comparative periods presented.
Further, under either transition method, the standard includes certain practical expedients intended to ease the burden of adoption. The
Company adopted ASC 842, January 1, 2020, using the effective date method and elected certain practical expedients allowing the Company
not to reassess:
| · | whether expired or existing contracts contain
leases under the new definition of a lease; |
| · | lease classification for expired or existing
leases; and |
| · | whether previously capitalized initial direct
costs would qualify for capitalization under Topic 842. |
The Company also made the accounting policy decision
not to recognize lease assets and liabilities for leases with a term of 12 months or less.
The Company recorded operating lease expense
of $56,378 and
$34,305
for the three months ended June 30, 2023 and 2022, respectively and the Company recorded operating lease expense of $134,230
and $170,150 for
the six months ended June 30, 2023 and 2022, respectively.
The Company has operating leases with future
commitments as follows:
Schedule of property leases | |
| | |
June 30, | |
Amount | |
2024 | |
$ | 126,752 | |
2025 | |
| 32,205 | |
Total | |
$ | 158,957 | |
Employees
The Company agreed to pay $360,000 per year and
$200,000 of targeted annual incentives to the Chief Executive Officer based on his employment agreement since July 1, 2020, of which currently
50% is paid in cash and 50% is accrued. The total outstanding accrued compensation as of June 30, 2023 and December 31, 2022 were $2,025,500
and $1,870,500, respectively.
The Company agreed to pay $360,000 per year
and $200,000 of targeted annual incentives to the Chairman of the Board based on his employment agreement since July 1, 2020, of
which currently 50% is paid in cash and 50% is accrued. The total outstanding accrued compensation as of June 30, 2023 and December
31, 2022 were $2,042,000
and $1,863,000,
respectively.
The Company agreed to pay $156,000 per year to
the previous Chief Financial Officer based on his amended employment agreement executed on May 15, 2021. The total outstanding accrued
compensation as of June 30, 2023 and December 31, 2022 was $17,057.
The Company entered into a Management Agreement
effective May 31, 2021 for compensation to the principals of Nova in the form of an annual base salaries of $372,000
to one of the three doctors, $450,000
to the second, and $372,000
to the third doctor. Collectively, as a group, such principals will receive an annual cash bonus and stock equity set forth below,
which will be conditioned upon the Company achieving 100% of the annual objectives of financial performance goals as set forth below.
Schedule of annual objectives of financial performance |
|
|
|
Year |
Minimum Annual Nova EBITDA |
Cash Annual Bonus |
Series J Preferred Stock |
2022 |
$2.0M |
$120,000 |
120,000 Shares |
2022 |
$2.4M |
$150,000 |
135,000 Shares |
2023 |
$3.7M |
$210,000 |
150,000 Shares |
2024 |
$5.5M |
$300,000 |
180,000 Shares |
2025 |
$8.0M |
$420,000 |
210,000 Shares |
|
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- DefinitionThe entire disclosure for commitments and contingencies.
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v3.23.3
LEGAL PROCEEDINGS
|
6 Months Ended |
Jun. 30, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
LEGAL PROCEEDINGS |
From time to time, the Company may become involved
in various lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties,
and an adverse result in these or other matters may arise from time to time that may harm the Company’s business. Management is
not currently aware of any such legal proceedings or claims that it believes will have a material adverse effect on the Company’s
business, financial condition, or operating results.
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v3.23.3
SEGMENT REPORTING
|
6 Months Ended |
Jun. 30, 2023 |
Segment Reporting [Abstract] |
|
SEGMENT REPORTING |
The Company has three reportable operating segments
as determined by management using the “management approach” as defined by the authoritative guidance on Disclosures
about Segments of an Enterprise and Related Information:
|
(1) |
Tax Resolution Services (Platinum Tax) |
|
(2) |
Real Estate (Edge View) |
These segments are a result of differences in
the nature of the products and services sold. Corporate administration costs, which include, but are not limited to, general accounting,
human resources, legal and credit and collections, are partially allocated to the three operating segments. Other revenue consists of
nonrecurring items.
The Affordable Housing segment leases and sells
mobile homes as an option for a homeowner wishing to avoid large down payments, expensive maintenance costs, large monthly mortgage payments
and high property taxes and insurance which is a common trait of brick-and-mortar homes. Additionally, if bad credit is an issue preventing
potential homeowners from purchasing a traditional house, the Company will provide a "lease to own" option so people secure
their family home.
The Tax Resolution Services segment provides tax
resolution services to individuals and companies that have federal and state tax liabilities. The Company collects fees based on efforts
to negotiate and assist in the settlement of outstanding tax debts.
The Real Estate segment consists of Edge View,
a real estate company that owns five (5) acres zoned medium density residential (MDR) with 12 lots already platted, six (6) acres zoned
high-density residential (HDR) that can be platted in various configurations to meet current housing needs, and twelve (12) acres
zoned in Lemhi County as Agriculture that is available for further annexation into the City of Salmon for development, as well as a common
area for landowners to view wildlife, provide access to the Salmon River and fishing in a two (2) acre pond.
The Healthcare segment provides a full range of
diagnostic and surgical services for injuries and disorders of the skeletal system and associated bones, joints, tendons, muscles, ligaments,
and nerves.
Schedule of segment reporting | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31, 2022 | |
Assets: | |
| | | |
| | |
Financial Services | |
$ | 2,820 | | |
$ | 8,577 | |
Healthcare | |
| 15,455,454 | | |
| 12,692,531 | |
Real Estate | |
| 589,331 | | |
| 592,557 | |
Others | |
| 5,914 | | |
| 59,692 | |
Consolidated assets | |
$ | 16,053,519 | | |
$ | 13,353,357 | |
| |
Three Months Ended June 30, | |
| |
2023 | | |
2022 | |
Revenues: | |
| | |
| |
Financial Services | |
$ | 118,304 | | |
$ | 472,014 | |
Healthcare | |
| 3,364,506 | | |
| 2,619,218 | |
Consolidated revenues | |
$ | 3,482,810 | | |
$ | 3,091,232 | |
| |
| | | |
| | |
Cost of Sales: | |
| | | |
| | |
Financial Services | |
$ | 21,297 | | |
$ | 112,776 | |
Healthcare | |
| 1,081,689 | | |
| 983,842 | |
Consolidated cost of sales | |
$ | 1,102,986 | | |
$ | 1,096,618 | |
| |
| | | |
| | |
Income (Loss) from operations from subsidiaries | |
| | | |
| | |
Financial Services | |
$ | (43,269 | ) | |
$ | 11,361 | |
Healthcare | |
| 2,106,551 | | |
| 1,481,055 | |
Real Estate | |
| (1,743 | ) | |
| (1,688 | ) |
Income from operations from subsidiaries | |
$ | 2,061,539 | | |
$ | 1,490,728 | |
| |
| | | |
| | |
Loss from operations from Cardiff Lexington | |
$ | (355,369 | ) | |
$ | (388,717 | ) |
Total income from operations | |
$ | 1,706,170 | | |
$ | 1,102,011 | |
| |
| | | |
| | |
Income (Loss) before taxes | |
| | | |
| | |
Financial Services | |
$ | (43,810 | ) | |
$ | (45,540 | ) |
Healthcare | |
| 1,378,445 | | |
| 51,136 | |
Real Estate | |
| (1,743 | ) | |
| (2,416 | ) |
Corporate, administration and other non-operating expenses | |
| (516,814 | ) | |
| (65,006 | ) |
Consolidated income (loss) before taxes | |
$ | 816,078 | | |
$ | (61,826 | ) |
| |
Six Months Ended June 30, | |
| |
2023 | | |
2022 | |
Revenues: | |
| | |
| |
Financial Services | |
$ | 272,703 | | |
$ | 936,857 | |
Healthcare | |
| 6,070,905 | | |
| 5,051,525 | |
Consolidated revenues | |
$ | 6,343,608 | | |
$ | 5,988,382 | |
| |
| | | |
| | |
Cost of Sales: | |
| | | |
| | |
Financial Services | |
$ | 48,126 | | |
$ | 325,222 | |
Healthcare | |
| 2,037,983 | | |
| 1,887,624 | |
Consolidated cost of sales | |
$ | 2,086,109 | | |
$ | 2,212,846 | |
| |
| | | |
| | |
Income (Loss) from operations from subsidiaries | |
| | | |
| | |
Financial Services | |
$ | (87,256 | ) | |
$ | (90,120 | ) |
Healthcare | |
| 3,384,790 | | |
| 2,784,403 | |
Real Estate | |
| (1,840 | ) | |
| (2,513 | ) |
Income from operations from subsidiaries | |
$ | 3,295,694 | | |
$ | 2,691,770 | |
| |
| | | |
| | |
Loss from operations from Cardiff Lexington | |
$ | (875,962 | ) | |
$ | (868,276 | ) |
Total income from operations | |
$ | 2,419,732 | | |
$ | 1,823,494 | |
| |
| | | |
| | |
Income (Loss) before taxes | |
| | | |
| | |
Financial Services | |
$ | (89,300 | ) | |
$ | (91,030 | ) |
Healthcare | |
| 2,195,542 | | |
| 868,234 | |
Real Estate | |
| (1,840 | ) | |
| (2,513 | ) |
Corporate, administration and other non-operating expenses | |
| (1,304,315 | ) | |
| (2,398,971 | ) |
Consolidated income (loss) before taxes | |
$ | 800,087 | | |
$ | (1,624,280 | ) |
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v3.23.3
SUBSEQUENT EVENTS
|
6 Months Ended |
Jun. 30, 2023 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
The Company has evaluated its operations subsequent
to June 30, 2023 to the date these condensed consolidated financial statements were issued and determined there was subsequent events
or transactions the required recognition or disclosure in these consolidated financial statements.
On July 19, 2023, the Company executed a ninth
tranche under Note 40 in the principal amount of $35,500, less an original issue discount and fee of $8,875 (See Note 10).
On July 24, 2023, the Company issued 5,000 shares of series E preferred
stock as compensation for the property manager of Edge View in exchange for the bonus of $5,000.
On July 24, 2023, the Company executed a tenth
tranche under Note 40 in the principal amount of $14,000, less an original issue discount and fee of $3,500 (See Note 10).
In July, the Company issued 156,000,000 shares of common stock upon
conversion of certain convertible notes’ principal and accrued interests in the amount of $30,637 and $6,200, respectively.
On August 11, 2023, the Company executed a third tranche under Note
10 in the principal amount of $25,000 (See Note 10).
On August 25, 2023, the Company issued a twelve-month convertible promissory
note in the principal amount of $5,000 to the Company’s CEO for the Company’s operation expenses. The rate of interest is
10% per annum.
On September 29, 2023, the Company and its healthcare subsidiary entered
into a two-year revolving purchase and security agreement with DML HC Series, LLC to sell the healthcare subsidiary’s accounts receivables
for a revolving financing up to a maximum advance amount of $4.5 million. The Company received the first net cash advance in the amount
of $861,071 on October 9, 2023 for the sale of accounts receivable and future claims in the amount of $1,428,571.
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v3.23.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
Organization and Nature of Operations |
Organization and Nature of Operations
Cardiff Lexington Corporation (“Cardiff”)
was originally incorporated on September 3, 1986 in Colorado as Cardiff International Inc. On November 10, 2005, Cardiff merged with Legacy
Card Company, LLC and changed its name to Cardiff Lexington Corporation. On August 27, 2014, Cardiff redomiciled and became a corporation
under the laws of Florida. On April 13, 2021, Cardiff redomiciled and became a corporation under the laws of Nevada.
Cardiff is an acquisition holding company focused
on locating undervalued and undercapitalized companies, primarily in the healthcare industry, and providing them capitalization and leadership
to maximize the value and potential of their private enterprises while also providing diversification and risk mitigation for stockholders.
All of Cardiff’s operations are conducted through, and its income derived from, its various subsidiaries, which includes:
| · | We Three, LLC dba Affordable Housing Initiative
(“AHI”), which was acquired on May 15, 2014 and sold on October 31, 2022; |
| · | Edge View Properties, Inc. (“Edge View”),
which was acquired on July 16, 2014; |
| · | Platinum Tax Defenders (“Platinum Tax”),
which was acquired on July 31, 2018; and |
| · | Nova Ortho and Spine, PLLC (“Nova”), which was acquired on May 31, 2021. |
|
Princsiples of Consolidation |
Princsiples of Consolidation
The condensed consolidated financial statements
include the accounts of Cardiff and its wholly owned subsidiaries AHI, Edge View, Platinum Tax and Nova (collectively, the “Company”).
AHI is included in discontinued operations. All significant intercompany accounts and transactions are eliminated in consolidation. Certain
prior period amounts may have been reclassified for consistency with the current period presentation. These reclassifications would have
no material effect on the reported condensed consolidated financial results.
|
Use of Estimates |
Use of Estimates
The preparation of financial statements in conformity
with United States generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions
that affect certain reported amounts and disclosures. Management uses its historical records and knowledge of its business in making estimates.
Accordingly, actual results could differ from those estimates.
|
Accounts Receivable |
Accounts Receivable
Accounts receivable is reported on the
balance sheet at the net amounts expected to be collected by the Company. Management closely monitors outstanding accounts
receivable and charges off to expense any balances that are determined to be uncollectible, which was $270,000
and $0
as of June 30, 2023 and December 31, 2022, respectively. As of June 30, 2023 and December 31, 2022, the Company had net accounts
receivable of $9,193,529
and $6,604,780, respectively. Accounts receivables are primarily generated from subsidiaries in their normal course of business.
|
Property and Equipment |
Property and Equipment
Property and equipment are carried at cost. Expenditures
for renewals and betterments that extend the useful lives of property, equipment or leasehold improvements are capitalized. Expenditures
for maintenance and repairs are charged to expense as incurred. Depreciation is calculated using the straight-line method for financial
reporting purposes based on the following estimated useful lives:
Schedule of estimated useful lives |
|
Classification |
Useful Life |
Equipment, furniture, and fixtures |
5 - 7 years |
Medical equipment |
10 years |
Leasehold improvements |
10 years or lease term, if shorter |
|
Goodwill and Other Intangible Assets |
Goodwill and Other Intangible Assets
Goodwill and indefinite-lived brands are not amortized
but are evaluated for impairment annually or when indicators of a potential impairment are present. The Company’s impairment testing
of goodwill is performed separately from its impairment testing of indefinite-lived intangibles. The annual evaluation for impairment
of goodwill and indefinite-lived intangibles is based on valuation models that incorporate assumptions and internal projections of expected
future cash flows and operating plans. The Company believes such assumptions are also comparable to those that would be used by other
marketplace participants. During the six months ended June 30, 2023 and 2022, the Company did not recognize any goodwill impairment. The
Company based this decision on impairment testing of the underlying assets, expected cash flows, decreased asset value and other factors.
|
Valuation of Long-lived Assets |
Valuation of Long-lived Assets
In accordance with the provisions of Accounting
Standards Codification (“ASC”) Topic 360-10-5, “Impairment or Disposal of Long-Lived Assets”, all long-lived
assets such as plant and equipment and construction in progress held and used by the Company are reviewed for impairment whenever events
or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held
and used is evaluated by a comparison of the carrying amount of assets to estimated discounted net cash flows expected to be generated
by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying
amounts of the assets exceed the fair value of the assets.
|
Revenue Recognition |
Revenue Recognition
The Company applies the following five-step model
to determine revenue recognition:
| · | Identification of a contract with a customer |
| · | Identification of the performance obligations
in the contact |
| · | Determination of the transaction price |
| · | Allocation of the transaction price to the separate
performance allocation |
| · | Recognition of revenue when performance obligations are satisfied. |
The Company only applies the five-step model when
it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services it transfers
to the customer. At contract inception and once the contract is determined to be within the scope of ASC 606, the Company assesses services
promised within each contract and determines those that are performance obligations and assesses whether each promised service is distinct.
The Company’s financial services sector
reports revenues as services are performed and its healthcare sector reports revenues at the time control of the services transfer to
the customer and from providing licensed and/or certified orthopedic procedures. The Company’s healthcare subsidiary does not have
contract liabilities or deferred revenue as there are no amounts prepaid for services.
|
Healthcare Income |
Healthcare Income
Established billing rates are not the same as
actual amounts recovered for the Company’s healthcare subsidiary. They generally do not reflect what the Company is ultimately
paid and therefore are not reported in the condensed consolidated financial statements. The Company is typically paid amounts
based on established charges per procedure with guidance from the annually updated Current Procedural Terminology (“CPT”)
guidelines (a code set maintained by the American Medical Association through the CPT Editorial Panel), that designates relative value
units (“RVU's”) and a suggested range of charges for each procedure which is then assigned a CPT code.
This fee is discounted to reflect the percentage
paid to the Company “using a modifier” recognized by each insurance carrier for services, less deductible, co-pay, and contractual
adjustments which are deducted from the calculated fee. The net revenue is recorded at the time the services are rendered.
|
Contract Fees (Non-PIP) |
Contract Fees (Non-PIP)
The Company has contract fees for amounts earned
from its Non-Personal Injury Protection (“PIP”) related procedures, typically car accidents, and are collected on a contingency
basis. These cases are sold to a factor, who bears the risk of economic benefit or loss. After selling patient cases to the factor, any
additional funds collected by the Company are remitted to the factor.
|
Service Fees – Net (PIP) |
Service Fees – Net (PIP)
The Company generates services fees from performing
various procedures on the date the services are performed. These services primarily include slip and falls as well as smaller nominal
Non-PIP services. Fees are collected primarily from third party insurance providers. These revenues are based on established insurance
billing rates less allowances for contractual adjustments and uncollectible amounts. These contractual adjustments vary by insurance company
and self-pay patients. The Company computes these contractual adjustments and collection allowances based on its historical collection
experience.
Completing the paperwork for each case and preparing
it for billing takes approximately ten business days after a procedure is performed. The majority of claims are then filed electronically
except for those remaining insurance carriers requiring paper filing. An initial response is usually received within four weeks from electronic
filing and up to six weeks from paper filing. Responses may be a payment, a denial, or a request for additional information.
The Company’s healthcare revenues are generated
from professional medical billings including facility and anesthesia services. With respect to facility and anesthesia services, the Company
is the primary obligor as the facility and anesthesia services are considered part of one integrated performance obligation. Historically
the Company receives 49.9% of collections from total gross billed. Accordingly, the Company recognized net healthcare service revenue
as 49.9% of gross billed amounts. Historical collection rates are estimated using the most current prior 12-month historical payment and
collection percentages.
The Company’s healthcare subsidiary has
contractual medical receivable sales and purchase agreements with third party factors which result in approximately 51% to 56% reduction
from the accounts receivables amounts when a receivable is sold to the factors. The Company evaluated the factored adjustments considering
the actual factored amounts per patient quarterly, and the reductions from accounts receivable that are factored were recorded in finance
charges as other expenses on the consolidated statement of operations.
The Company’s contracts for both its contract
and service fees each contain a single performance obligation (providing orthopedic services), as the promise to transfer the individual
services is not separately identifiable from other promises in the contracts and, therefore, not distinct, as a result, the entire transaction
price is allocated to this single performance obligation.
Accordingly, the Company recognizes revenues (net)
when the patient receives orthopedic care services. The Company’s patient service contracts generally have performance obligations
which are satisfied at a point in time. The performance obligation is for onsite or off-site care provided. Patient service contracts
are generally fixed-price, and the transaction price is in the contract. Revenue is recognized when obligations under the terms of the
contract with our patients are satisfied; generally, at the time of patient care.
|
Financial Services Income |
Financial Services Income
The Company generates revenue from providing tax
resolution services to individuals and business owners that have federal and state tax liabilities by assisting its clients to settle
outstanding tax debts. Additionally, services include back taxes, offer in compromise, audit representation, amending tax returns, tax
preparation, wage garnishment relief, removal of bank levies and liens, and other financial challenges. The Company recognizes revenues
for these services as services are performed.
|
Advertising Costs |
Advertising Costs
Advertising costs are expensed as incurred. Advertising
costs are included as a component of cost of sales in the condensed consolidated statements of operations and changes in stockholders’
equity. The Company recognized advertising and marketing expense of $133,326 and $82,269 for the three months ended June 30, 2023 and
2022, respectively. The Company recognized advertising and marketing expense of $171,679 and $210,054 for the six months ended June 30,
2023 and 2022, respectively.
|
Fair Value Measurements |
Fair Value Measurements
Fair value is defined as the price that would
be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement
date. Assets and liabilities recorded at fair value in the condensed consolidated balance sheets are categorized based upon the level
of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant
assumptions developed based on market data obtained from independent sources (observable inputs), and (2) an entity’s own assumptions
about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The
fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for
identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value
hierarchy are described below:
| Level 1 | Inputs are unadjusted, quoted prices for identical assets or liabilities
in active markets at the measurement date. |
| Level 2 | Inputs, other than quoted prices included in Level 1, which are
observable for the asset or liability through corroboration with market data at the measurement date. |
| Level 3 | Unobservable inputs that reflect management's best estimate of
what market participants would use in pricing the asset or liability at the measurement date. |
|
Distinguishing Liabilities from Equity |
Distinguishing Liabilities from Equity
The Company accounts for its series N senior convertible
preferred stock and series X senior convertible preferred stock subject to possible redemption in accordance with ASC 480, “Distinguishing
Liabilities from Equity”. Conditionally redeemable preferred shares are classified as temporary equity within the Company’s
condensed consolidated balance sheet.
|
Stock-Based Compensation |
Stock-Based Compensation
The Company accounts for its stock-based compensation
in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of
the fair value recognition provisions of section 718-10-30 of the FASB ASC. Pursuant to paragraph 718-10-30-6 of the FASB ASC, all transactions
in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value
of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.
The measurement date used to determine the fair
value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable
that performance will occur.
Generally, all forms of share-based payments,
including stock option grants, warrants and restricted stock grants and stock appreciation rights are measured at their fair value on
the awards’ grant date, based on estimated number of awards that are ultimately expected to vest.
The expense resulting from share-based payments
is recorded in general and administrative expense in the condensed consolidated statements of operations.
|
Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services |
Equity Instruments Issued to Parties Other
Than Employees for Acquiring Goods or Services
FASB ASU No 2018-07 prescribes equity instruments
issued to parties other than employees.
|
Income Taxes |
Income Taxes
Income taxes are determined in accordance with
ASC Topic 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are recognized for the future
tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their
respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income
in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities
of a change in tax rates is recognized in income in the period that includes the enactment date.
ASC 740 prescribes a comprehensive model for how
companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to
be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely
than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be
measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the
tax authority assuming full knowledge of the position and relevant facts.
As of June 30, 2023 and December 31, 2022, the
Company did not have any interest and penalties associated with tax positions and did not have any significant unrecognized uncertain
tax positions.
|
Income (Loss) per Share |
Income (Loss) per Share
FASB ASC Subtopic 260, Earnings Per Share,
provides for the calculation of “Basic” and “Diluted” earnings per share. Basic earnings per common share is computed
by dividing income available to common stockholders by the weighted-average number of shares of common stock outstanding during the period.
Diluted earnings per common share is computed by dividing income available to common stockholders by the weighted-average number of shares
of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been
outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include outstanding stock options,
warrants, and debts convertible into common stock. The dilutive effect of stock options and warrants are reflected in diluted earnings
per common share by application of the treasury stock method. Under the treasury stock method, an increase in the fair market value of
the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities. The diluted effect of debt
convertibles is reflected utilizing the if converted method.
|
Going Concern |
Going Concern
The accompanying condensed consolidated financial
statements have been prepared using the going concern basis of accounting, which contemplates continuity of operations, realization of
assets and liabilities and commitments in the normal course of business. The Company has negative working capital and an accumulated deficit.
These factors raise substantial doubts about the Company’s ability to continue as a going concern. As of June 30, 2023, the Company
has an accumulated working capital deficit of approximately $1.9 million. The accompanying condensed consolidated financial statements
do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications
of liabilities that might result if the Company is unable to continue as a going concern.
The ability of the Company to continue as a going
concern and the appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions. Management
has prospective investors and believes the raising of capital will allow the Company to fund its cash flow shortfalls and pursue new acquisitions.
There can be no assurance that the Company will be able to obtain sufficient capital from debt or equity transactions or from operations
in the necessary time frame or on terms acceptable to it. Should the Company be unable to raise sufficient funds, it may be required to
curtail its operating plans. In addition, increases in expenses may require cost reductions. No assurance can be given that the Company
will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient
funds, it may cause cessation of operations.
|
Recent Accounting Standards |
Recent Accounting Standards
Changes to accounting principles are established
by the FASB in the form of Accounting Standards Update (“ASU”) to the FASB's Codification. The Company considers the applicability
and impact of all ASU's on its financial position, results of operations, stockholders’ deficit, cash flows, or presentation thereof.
In June 2016, the FASB issued ASU No. 2016-13,
Measurement of Credit Losses on Financial Instruments, which supersedes current guidance by requiring recognition of credit losses
when it is probable that a loss has been incurred. The new standard requires the establishment of an allowance for estimated credit losses
on financial assets including trade and other receivables at each reporting date. The new standard will result in earlier recognition
of allowances for losses on trade and other receivables and other contractual rights to receive cash. In November 2019, the FASB issued
ASU No. 2019-10, Financial Instruments -- Credit Losses (Topic 326), Derivatives and hedging (Topic 815) and Leases (Topic 842),
which extends the effective date of Topic 326 for certain companies until fiscal years beginning after December 15, 2022. The Company
has adopted this standard effective January 1, 2023, and it resulted in the Company recognizing an allowance for doubtful accounts of
$270,000 during the six months ended June 30, 2023.
Management does not believe that any other recently
issued, but not yet effective, accounting standards could have a material effect on the accompanying consolidated financial statements.
As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.
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v3.23.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
Schedule of estimated useful lives |
Schedule of estimated useful lives |
|
Classification |
Useful Life |
Equipment, furniture, and fixtures |
5 - 7 years |
Medical equipment |
10 years |
Leasehold improvements |
10 years or lease term, if shorter |
|
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v3.23.3
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Changes and Error Corrections [Abstract] |
|
Schedule of restated financial information |
Schedule of restated financial information | |
| | | |
| | | |
| | |
| |
Impact of correction of error | |
June 30, 2022 (Unaudited) | |
As previously reported | | |
Adjustments | | |
As restated | |
| |
| | |
| | |
| |
Total assets | |
$ | 12,464,017 | | |
$ | 3,275,000 | | |
$ | 15,739,017 | |
| |
| | | |
| | | |
| | |
Total liabilities | |
| 10,331,410 | | |
| 3,275,000 | | |
| 13,606,410 | |
| |
| | | |
| | | |
| | |
Mezzanine equity | |
| – | | |
| 3,125,002 | | |
| 3,125,002 | |
| |
| | | |
| | | |
| | |
Total shareholders' equity | |
$ | 2,132,607 | | |
$ | (3,125,002 | ) | |
$ | (992,395 | ) |
ii. Statement of operations
| |
Impact of correction of error | |
Three months ended June 30, 2022 (Unaudited) | |
As previously reported | | |
Adjustments | | |
As restated | |
| |
| | |
| | |
| |
Revenue | |
$ | 3,130,744 | | |
$ | (39,512 | ) | |
$ | 3,091,232 | |
Cost of sales | |
| 1,115,232 | | |
| (18,614 | ) | |
| 1,096,618 | |
Gross margin | |
| 2,015,512 | | |
| (20,898 | ) | |
| 1,994,614 | |
Operating expense | |
| 912,829 | | |
| (40,833 | ) | |
| 871,996 | |
Income from operations | |
$ | 1,102,683 | | |
$ | 19,935 | | |
$ | 1,122,618 | |
Other income (expense), net | |
| (1,147,509 | ) | |
| – | | |
| (1,147,509 | ) |
Net loss before discontinued operations | |
| ) | |
| | |
| ) |
Loss from discontinued operations | |
| (17,000 | ) | |
| (19,935 | ) | |
| (36,935 | ) |
Net loss | |
$ | (61,826 | ) | |
$ | – | | |
$ | (61,826 | ) |
Basic Loss per Share | |
| | | |
| | | |
| | |
Continued Operations | |
| (0.00 | ) | |
| | | |
| (0.00 | ) |
Discontinued Operations | |
| (0.00 | ) | |
| | | |
| (0.00 | ) |
Weighted Average Shares Outstanding - Basic Earnings Loss per Share | |
| | | |
| | | |
| | |
Continued Operations | |
| 166,130,069 | | |
| | | |
| 166,130,069 | |
Discontinued Operations | |
| 166,130,069 | | |
| | | |
| 166,130,069 | |
| |
Impact of correction of error | |
Six months ended June 30, 2022 (Unaudited) | |
As previously reported | | |
Adjustments | | |
As restated | |
| |
| | |
| | |
| |
Revenue | |
$ | 6,071,738 | | |
$ | (83,356 | ) | |
$ | 5,988,382 | |
Cost of sales | |
| 2,250,934 | | |
| (38,088 | ) | |
| 2,212,846 | |
Gross margin | |
| 3,820,804 | | |
| (45,268 | ) | |
| 3,775,536 | |
Operating expense | |
| 1,994,757 | | |
| (42,714 | ) | |
| 1,952,043 | |
Income from operations | |
$ | 1,826,047 | | |
$ | (2,554 | ) | |
$ | 1,823,493 | |
Other income (expense), net | |
| (2,340,705 | ) | |
| (1,071,526 | ) | |
| (3,412,231 | ) |
Net loss before discontinued operations | |
| ) | |
| ) | |
| ) |
Loss from discontinued operations | |
| (33,622 | ) | |
| (1,920 | ) | |
| (35,542 | ) |
Net loss | |
$ | (548,280 | ) | |
$ | (1,076,000 | ) | |
$ | (1,624,280 | ) |
Basic Loss per Share | |
| | | |
| | | |
| | |
Continued Operations | |
| (0.00 | ) | |
| | | |
| (0.01 | ) |
Discontinued Operations | |
| (0.00 | ) | |
| | | |
| (0.01 | ) |
Weighted Average Shares Outstanding - Basic Earnings Loss per Share | |
| | | |
| | | |
| | |
Continued Operations | |
| 166,130,069 | | |
| | | |
| 166,130,069 | |
Discontinued Operations | |
| 166,130,069 | | |
| | | |
| 166,130,069 | |
|
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v3.23.3
ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Payables and Accruals [Abstract] |
|
Schedule of account payable and accrued expenses |
Schedule of account payable and accrued expenses | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31,
2022 | |
Accounts payable | |
$ | 437,718 | | |
$ | 342,330 | |
Accrued credit cards | |
| 15,358 | | |
| 45,722 | |
Accrued expense – previously factored liability | |
| 1,291,691 | | |
| 776,414 | |
Accrued income taxes, and other taxes | |
| 5,346 | | |
| 6,732 | |
Accrued professional fees | |
| 694,140 | | |
| 573,040 | |
Accrued advertising | |
| 69,656 | | |
| 69,656 | |
Accrued payroll | |
| 8,423 | | |
| 14,292 | |
Accrue expense - other | |
| – | | |
| 363 | |
Accrued expense - dividend payable | |
| – | | |
| 210,046 | |
Total | |
$ | 2,522,332 | | |
$ | 2,038,595 | |
|
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v3.23.3
PLANT AND EQUIPMENT, NET (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Property, Plant and Equipment [Abstract] |
|
Schedule of property and equipment |
Schedule of property and equipment | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31, 2022 | |
Medical equipment | |
$ | 96,532 | | |
$ | 96,532 | |
Computer Equipment | |
| 9,189 | | |
| 9,189 | |
Furniture, fixtures and equipment | |
| 30,841 | | |
| 35,974 | |
Leasehold Improvement | |
| 15,950 | | |
| 15,950 | |
Total | |
| 152,512 | | |
| 157,645 | |
Less: accumulated depreciation | |
| (105,074 | ) | |
| (102,206 | ) |
Property and equipment, net | |
$ | 47,438 | | |
$ | 55,439 | |
|
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v3.23.3
NOTES AND LOANS PAYABLE (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Debt Disclosure [Abstract] |
|
Schedule of notes payable |
Schedule of notes payable | |
| | |
| |
| |
June 30, 2023 | | |
December 31, 2022 | |
Notes and loans payable | |
$ | 169,318 | | |
$ | 155,598 | |
Less current portion | |
| (24,724 | ) | |
| (15,809 | ) |
Long-term portion | |
$ | 144,594 | | |
$ | 139,789 | |
|
Schedule of maturities of long-term debt |
Schedule of maturities of long-term debt | |
| |
| |
Amount | |
2024 | |
$ | 24,724 | |
2025 | |
| 4,986 | |
2026 | |
| 4,986 | |
2027 | |
| 4,986 | |
2028 | |
| 4,986 | |
Thereafter | |
| 124,650 | |
Total | |
$ | 169,318 | |
|
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v3.23.3
CONVERTIBLE NOTES PAYABLE (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Debt Disclosure [Abstract] |
|
Schedule of convertible notes summary |
Schedule of convertible notes summary | |
| | |
| |
| |
June 30, 2023 | | |
December 31, 2022 | |
Convertible notes payable | |
$ | 3,968,415 | | |
$ | 3,562,550 | |
Discounts on convertible notes payable | |
| (100,347 | ) | |
| (46,798 | ) |
Total convertible debt less debt discount | |
| 3,868,068 | | |
| 3,515,752 | |
Current portion | |
| 3,868,068 | | |
| 3,515,752 | |
Long-term portion | |
$ | – | | |
$ | – | |
|
Schedule of convertible notes payable |
Schedule of convertible
notes payable | | |
| |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Note # | | |
Issuance | |
Maturity | |
Principal Balance 12/31/22 | | |
New Loan | | |
Principal Conversions | | |
Shares Issued Upon Conversion | | |
Principal Balance 6/30/23 | | |
Accrued Interest on Convertible Debt at 12/31/22 | | |
Interest Expense On Convertible Debt For the Period
Ended 6/30/23 | | |
Accrued Interest on Convertible Debt at 6/30/23 | | |
Unamortized Debt Discount At 6/30/23 | |
7-1 | | |
10/28/2016 | |
10/28/2017 | |
| 10,000 | | |
$ | – | | |
$ | (10,000 | ) | |
| 23,405,455 | | |
$ | – | | |
$ | 2,263 | | |
$ | – | | |
$ | – | | |
$ | – | |
9 | | |
9/12/2016 | |
9/12/2017 | |
| 50,080 | | |
| – | | |
| – | | |
| – | | |
| 50,080 | | |
| 14,157 | | |
| 4,967 | | |
| 19,124 | | |
| – | |
10 | | |
1/24/2017 | |
1/24/2018 | |
| 55,000 | | |
| – | | |
| – | | |
| – | | |
| 55,000 | | |
| 69,876 | | |
| 5,455 | | |
| 75,331 | | |
| – | |
10-1 | | |
2/10/2023 | |
2/10/2024 | |
| – | | |
| 50,000 | | |
| – | | |
| – | | |
| 50,000 | | |
| – | | |
| 2,877 | | |
| 2,877 | | |
| – | |
10-2 | | |
3/30/2023 | |
3/30/2024 | |
| – | | |
| 25,000 | | |
| – | | |
| – | | |
| 25,000 | | |
| – | | |
| 945 | | |
| 945 | | |
| – | |
29-2 | | |
11/8/2019 | |
11/8/2020 | |
| 36,604 | | |
| – | | |
| – | | |
| – | | |
| 36,604 | | |
| 20,160 | | |
| 4,356 | | |
| 24,516 | | |
| – | |
31 | | |
8/28/2019 | |
8/28/2020 | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 8,385 | | |
| – | | |
| 8,385 | | |
| – | |
37-1 | | |
9/3/2020 | |
6/30/2021 | |
| 113,667 | | |
| – | | |
| – | | |
| – | | |
| 113,667 | | |
| 28,756 | | |
| 10,146 | | |
| 48,902 | | |
| – | |
37-2 | | |
11/2/2020 | |
8/31/2021 | |
| 113,167 | | |
| – | | |
| – | | |
| – | | |
| 113,167 | | |
| 27,510 | | |
| 10,101 | | |
| 47,611 | | |
| – | |
37-3 | | |
12/29/2020 | |
9/30/2021 | |
| 113,166 | | |
| – | | |
| – | | |
| – | | |
| 113,166 | | |
| 26,474 | | |
| 10,101 | | |
| 46,575 | | |
| – | |
38 | | |
2/9/2021 | |
2/9/2022 | |
| 96,000 | | |
| – | | |
| (48,800 | ) | |
| 85,276,923 | | |
| 47,200 | | |
| 27,939 | | |
| 5,910 | | |
| 33,849 | | |
| – | |
39 | | |
4/26/2021 | |
4/26/2022 | |
| 168,866 | | |
| – | | |
| – | | |
| – | | |
| 168,866 | | |
| 39,684 | | |
| 18,423 | | |
| 58,106 | | |
| – | |
40-1 | | |
9/22/2022 | |
9/22/23 | |
| 2,600,000 | | |
| – | | |
| – | | |
| 10,000,000 | | |
| 2,600,000 | | |
| 71,233 | | |
| 128,932 | | |
| 196,164 | | |
| – | |
40-2 | | |
11/4/2022 | |
11/4/2023 | |
| 68,666 | | |
| – | | |
| – | | |
| – | | |
| 68,666 | | |
| 1,072 | | |
| 3,405 | | |
| 4,477 | | |
| 5,973 | |
40-3 | | |
11/28/2022 | |
11/28/2023 | |
| 68,667 | | |
| – | | |
| – | | |
| – | | |
| 68,667 | | |
| 620 | | |
| 3,405 | | |
| 4,025 | | |
| 7,102 | |
40-4 | | |
12/21/2022 | |
12/21/2023 | |
| 68,667 | | |
| – | | |
| – | | |
| – | | |
| 68,667 | | |
| 187 | | |
| 3,405 | | |
| 3,592 | | |
| 8,184 | |
40-5 | | |
1/24/2023 | |
1/24/2024 | |
| – | | |
| 90,166 | | |
| – | | |
| – | | |
| 90,166 | | |
| – | | |
| 3,878 | | |
| 3,878 | | |
| 13,486 | |
40-6 | | |
3/21/2023 | |
3/21/2024 | |
| – | | |
| 139,166 | | |
| – | | |
| – | | |
| 139,166 | | |
| – | | |
| 3,851 | | |
| 3,851 | | |
| 26,520 | |
40-7 | | |
6/5/2023 | |
6/5/2024 | |
| – | | |
| 139,166 | | |
| – | | |
| – | | |
| 139,166 | | |
| – | | |
| 953 | | |
| 953 | | |
| 34,155 | |
40-8 | | |
6/13/2023 | |
6/13/2024 | |
| – | | |
| 21,167 | | |
| – | | |
| – | | |
| 21,167 | | |
| – | | |
| 99 | | |
| 99 | | |
| 4,927 | |
| | |
| |
| |
$ | 3,562,550 | | |
$ | 464,665 | | |
$ | (58,800 | ) | |
| 118,682,378 | | |
$ | 3,968,415 | | |
$ | 338,316 | | |
$ | 221,209 | | |
$ | 583,260 | | |
$ | 100,347 | |
|
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v3.23.3
WARRANTS (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Warrants |
|
Schedule of warrant activity |
Schedule of warrant activity | |
| | | |
| | |
| |
Number of Warrants | | |
Weighted Average Exercise Price | |
Balance at January 1, 2023 | |
| 235,557,856 | | |
$ | 0.015 | |
Granted | |
| – | | |
| – | |
Exercised | |
| – | | |
| – | |
Forfeited | |
| (25,000 | ) | |
| – | |
Balance at June 30, 2023 | |
| 235,532,856 | | |
| 0.015 | |
Warrants Exercisable at June 30, 2023 | |
| 235,532,856 | | |
$ | 0.015 | |
|
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v3.23.3
DISCONTINUED OPERATIONS (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Discontinued Operations and Disposal Groups [Abstract] |
|
Schedule of discontinued operations |
Schedule of discontinued operations | |
| | | |
| | |
| |
Three Months Ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Gain (Loss) from discontinued operations | |
| | | |
| | |
Revenue of AHI subsidiary | |
$ | – | | |
$ | 39,512 | |
Cost of sales of AHI subsidiary | |
| – | | |
| (18,614 | ) |
Selling, general and administrative expenses of AHI subsidiary | |
| – | | |
| (40,833 | ) |
Interest expense of Red Rock Investor Note | |
| – | | |
| (17,000 | ) |
Loss from discontinued operations | |
$ | – | | |
$ | (36,935 | ) |
| |
| | | |
| | |
| |
Six Months Ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Gain (Loss) from discontinued operations | |
| | | |
| | |
Revenue AHI subsidiary | |
$ | – | | |
$ | 83,356 | |
Cost of sales AHI subsidiary | |
| – | | |
| (38,088 | ) |
Selling, general and administrative expenses AHI subsidiary | |
| – | | |
| (42,714 | ) |
Interest expense of Red Rock Investor Note | |
| – | | |
| (33,622 | ) |
Gain no change in estimate of AHI subsidiary | |
| – | | |
| (4,474 | ) |
Loss from discontinued operations | |
$ | – | | |
$ | (35,542 | ) |
|
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v3.23.3
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Goodwill And Identifiable Intangible Assets Net |
|
Schedule of goodwill balances |
Schedule of goodwill balances | |
| | | |
| | |
| |
Healthcare | | |
Total | |
Carrying value at December 31, 2022 | |
$ | 5,666,608 | | |
$ | 5,666,608 | |
Accumulated impairment | |
| – | | |
| – | |
Carrying value at June 30, 2023 | |
$ | 5,666,608 | | |
$ | 5,666,608 | |
|
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v3.23.3
COMMITMENTS AND CONTINGENCIES (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
Schedule of property leases |
Schedule of property leases | |
| | |
June 30, | |
Amount | |
2024 | |
$ | 126,752 | |
2025 | |
| 32,205 | |
Total | |
$ | 158,957 | |
|
Schedule of annual objectives of financial performance |
Schedule of annual objectives of financial performance |
|
|
|
Year |
Minimum Annual Nova EBITDA |
Cash Annual Bonus |
Series J Preferred Stock |
2022 |
$2.0M |
$120,000 |
120,000 Shares |
2022 |
$2.4M |
$150,000 |
135,000 Shares |
2023 |
$3.7M |
$210,000 |
150,000 Shares |
2024 |
$5.5M |
$300,000 |
180,000 Shares |
2025 |
$8.0M |
$420,000 |
210,000 Shares |
|
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v3.23.3
SEGMENT REPORTING (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Segment Reporting [Abstract] |
|
Schedule of segment reporting |
Schedule of segment reporting | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31, 2022 | |
Assets: | |
| | | |
| | |
Financial Services | |
$ | 2,820 | | |
$ | 8,577 | |
Healthcare | |
| 15,455,454 | | |
| 12,692,531 | |
Real Estate | |
| 589,331 | | |
| 592,557 | |
Others | |
| 5,914 | | |
| 59,692 | |
Consolidated assets | |
$ | 16,053,519 | | |
$ | 13,353,357 | |
| |
Three Months Ended June 30, | |
| |
2023 | | |
2022 | |
Revenues: | |
| | |
| |
Financial Services | |
$ | 118,304 | | |
$ | 472,014 | |
Healthcare | |
| 3,364,506 | | |
| 2,619,218 | |
Consolidated revenues | |
$ | 3,482,810 | | |
$ | 3,091,232 | |
| |
| | | |
| | |
Cost of Sales: | |
| | | |
| | |
Financial Services | |
$ | 21,297 | | |
$ | 112,776 | |
Healthcare | |
| 1,081,689 | | |
| 983,842 | |
Consolidated cost of sales | |
$ | 1,102,986 | | |
$ | 1,096,618 | |
| |
| | | |
| | |
Income (Loss) from operations from subsidiaries | |
| | | |
| | |
Financial Services | |
$ | (43,269 | ) | |
$ | 11,361 | |
Healthcare | |
| 2,106,551 | | |
| 1,481,055 | |
Real Estate | |
| (1,743 | ) | |
| (1,688 | ) |
Income from operations from subsidiaries | |
$ | 2,061,539 | | |
$ | 1,490,728 | |
| |
| | | |
| | |
Loss from operations from Cardiff Lexington | |
$ | (355,369 | ) | |
$ | (388,717 | ) |
Total income from operations | |
$ | 1,706,170 | | |
$ | 1,102,011 | |
| |
| | | |
| | |
Income (Loss) before taxes | |
| | | |
| | |
Financial Services | |
$ | (43,810 | ) | |
$ | (45,540 | ) |
Healthcare | |
| 1,378,445 | | |
| 51,136 | |
Real Estate | |
| (1,743 | ) | |
| (2,416 | ) |
Corporate, administration and other non-operating expenses | |
| (516,814 | ) | |
| (65,006 | ) |
Consolidated income (loss) before taxes | |
$ | 816,078 | | |
$ | (61,826 | ) |
| |
Six Months Ended June 30, | |
| |
2023 | | |
2022 | |
Revenues: | |
| | |
| |
Financial Services | |
$ | 272,703 | | |
$ | 936,857 | |
Healthcare | |
| 6,070,905 | | |
| 5,051,525 | |
Consolidated revenues | |
$ | 6,343,608 | | |
$ | 5,988,382 | |
| |
| | | |
| | |
Cost of Sales: | |
| | | |
| | |
Financial Services | |
$ | 48,126 | | |
$ | 325,222 | |
Healthcare | |
| 2,037,983 | | |
| 1,887,624 | |
Consolidated cost of sales | |
$ | 2,086,109 | | |
$ | 2,212,846 | |
| |
| | | |
| | |
Income (Loss) from operations from subsidiaries | |
| | | |
| | |
Financial Services | |
$ | (87,256 | ) | |
$ | (90,120 | ) |
Healthcare | |
| 3,384,790 | | |
| 2,784,403 | |
Real Estate | |
| (1,840 | ) | |
| (2,513 | ) |
Income from operations from subsidiaries | |
$ | 3,295,694 | | |
$ | 2,691,770 | |
| |
| | | |
| | |
Loss from operations from Cardiff Lexington | |
$ | (875,962 | ) | |
$ | (868,276 | ) |
Total income from operations | |
$ | 2,419,732 | | |
$ | 1,823,494 | |
| |
| | | |
| | |
Income (Loss) before taxes | |
| | | |
| | |
Financial Services | |
$ | (89,300 | ) | |
$ | (91,030 | ) |
Healthcare | |
| 2,195,542 | | |
| 868,234 | |
Real Estate | |
| (1,840 | ) | |
| (2,513 | ) |
Corporate, administration and other non-operating expenses | |
| (1,304,315 | ) | |
| (2,398,971 | ) |
Consolidated income (loss) before taxes | |
$ | 800,087 | | |
$ | (1,624,280 | ) |
|
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v3.23.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
|
3 Months Ended |
6 Months Ended |
|
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Dec. 31, 2022 |
Accounting Policies [Abstract] |
|
|
|
|
|
Allowances for doubtful account |
$ 270,000
|
|
$ 270,000
|
|
$ 0
|
Net accounts receivable |
9,193,529
|
|
9,193,529
|
|
6,604,780
|
Goodwill impairment amount |
|
|
0
|
$ 0
|
|
Advertising and marketing expense |
133,326
|
$ 82,269
|
171,679
|
$ 210,054
|
|
Uncertain tax positions |
0
|
|
0
|
|
$ 0
|
Working capital deficit |
$ 1,900,000
|
|
$ 1,900,000
|
|
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v3.23.3
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details - Financical Statements) - USD ($)
|
3 Months Ended |
6 Months Ended |
|
|
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Dec. 31, 2022 |
Dec. 31, 2021 |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |
|
|
|
|
|
|
Total assets |
$ 16,053,519
|
|
$ 16,053,519
|
|
$ 13,353,357
|
|
Total Liabilities |
11,672,952
|
|
11,672,952
|
|
10,198,163
|
|
Total shareholders' equity |
(917,038)
|
$ (992,395)
|
(917,038)
|
$ (992,395)
|
$ (1,469,808)
|
$ 732,361
|
Revenue |
3,482,810
|
3,091,232
|
6,343,608
|
5,988,382
|
|
|
Cost of sales |
1,102,986
|
1,096,618
|
2,086,109
|
2,212,846
|
|
|
Gross margin |
2,379,824
|
1,994,614
|
4,257,499
|
3,775,536
|
|
|
Operating expense |
673,654
|
871,996
|
1,837,768
|
1,952,043
|
|
|
Income from operations |
1,706,170
|
1,122,618
|
2,419,731
|
1,823,493
|
|
|
Other income (expense), net |
(890,092)
|
(1,147,509)
|
(1,619,644)
|
(3,412,231)
|
|
|
Net loss before discontinued operations |
816,078
|
(24,891)
|
800,087
|
(1,588,738)
|
|
|
Loss from discontinued operations |
0
|
36,935
|
0
|
35,542
|
|
|
Net loss |
$ 816,078
|
$ (61,826)
|
$ 800,087
|
$ (1,624,280)
|
|
|
Basic loss per share, discontinued operations |
$ 0.00
|
$ (0.00)
|
$ 0.00
|
$ (0.00)
|
|
|
Previously Reported [Member] |
|
|
|
|
|
|
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |
|
|
|
|
|
|
Total assets |
|
$ 12,464,017
|
|
$ 12,464,017
|
|
|
Total Liabilities |
|
10,331,410
|
|
10,331,410
|
|
|
Mezzanine equity |
|
0
|
|
0
|
|
|
Total shareholders' equity |
|
2,132,607
|
|
2,132,607
|
|
|
Revenue |
|
3,130,744
|
|
6,071,738
|
|
|
Cost of sales |
|
1,115,232
|
|
2,250,934
|
|
|
Gross margin |
|
2,015,512
|
|
3,820,804
|
|
|
Operating expense |
|
912,829
|
|
1,994,757
|
|
|
Income from operations |
|
1,102,683
|
|
1,826,047
|
|
|
Other income (expense), net |
|
(1,147,509)
|
|
(2,340,705)
|
|
|
Net loss before discontinued operations |
|
(44,826)
|
|
(514,658)
|
|
|
Loss from discontinued operations |
|
(17,000)
|
|
(33,622)
|
|
|
Net loss |
|
$ (61,826)
|
|
$ (548,280)
|
|
|
Basic loss per share, continued operations |
|
$ (0.00)
|
|
$ (0.00)
|
|
|
Basic loss per share, discontinued operations |
|
$ (0.00)
|
|
$ (0.00)
|
|
|
Weighted average shares outstanding - basic, continued operations |
|
166,130,069
|
|
166,130,069
|
|
|
Weighted average shares outstanding - basic, discontinued operations |
|
166,130,069
|
|
166,130,069
|
|
|
Revision of Prior Period, Adjustment [Member] |
|
|
|
|
|
|
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |
|
|
|
|
|
|
Total assets |
|
$ 3,275,000
|
|
$ 3,275,000
|
|
|
Total Liabilities |
|
3,275,000
|
|
3,275,000
|
|
|
Mezzanine equity |
|
3,125,002
|
|
3,125,002
|
|
|
Total shareholders' equity |
|
(3,125,002)
|
|
(3,125,002)
|
|
|
Revenue |
|
(39,512)
|
|
(83,356)
|
|
|
Cost of sales |
|
(18,614)
|
|
(38,088)
|
|
|
Gross margin |
|
(20,898)
|
|
(45,268)
|
|
|
Operating expense |
|
(40,833)
|
|
(42,714)
|
|
|
Income from operations |
|
19,935
|
|
(2,554)
|
|
|
Other income (expense), net |
|
0
|
|
(1,071,526)
|
|
|
Net loss before discontinued operations |
|
19,935
|
|
(1,074,080)
|
|
|
Loss from discontinued operations |
|
(19,935)
|
|
(1,920)
|
|
|
Net loss |
|
0
|
|
(1,076,000)
|
|
|
As Restated [Member] |
|
|
|
|
|
|
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |
|
|
|
|
|
|
Total assets |
|
15,739,017
|
|
15,739,017
|
|
|
Total Liabilities |
|
13,606,410
|
|
13,606,410
|
|
|
Mezzanine equity |
|
3,125,002
|
|
3,125,002
|
|
|
Total shareholders' equity |
|
(992,395)
|
|
(992,395)
|
|
|
Revenue |
|
3,091,232
|
|
5,988,382
|
|
|
Cost of sales |
|
1,096,618
|
|
2,212,846
|
|
|
Gross margin |
|
1,994,614
|
|
3,775,536
|
|
|
Operating expense |
|
871,996
|
|
1,952,043
|
|
|
Income from operations |
|
1,122,618
|
|
1,823,493
|
|
|
Other income (expense), net |
|
(1,147,509)
|
|
(3,412,231)
|
|
|
Net loss before discontinued operations |
|
(24,891)
|
|
(1,588,738)
|
|
|
Loss from discontinued operations |
|
(36,935)
|
|
(35,542)
|
|
|
Net loss |
|
$ (61,826)
|
|
$ (1,624,280)
|
|
|
Basic loss per share, continued operations |
|
$ (0.00)
|
|
$ (0.01)
|
|
|
Basic loss per share, discontinued operations |
|
$ (0.00)
|
|
$ (0.01)
|
|
|
Weighted average shares outstanding - basic, continued operations |
|
166,130,069
|
|
166,130,069
|
|
|
Weighted average shares outstanding - basic, discontinued operations |
|
166,130,069
|
|
166,130,069
|
|
|
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v3.23.3
ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Payables and Accruals [Abstract] |
|
|
Accounts payable |
$ 437,718
|
$ 342,330
|
Accrued credit cards |
15,358
|
45,722
|
Accrued expense – previously factored liability |
1,291,691
|
776,414
|
Accrued income taxes, and other taxes |
5,346
|
6,732
|
Accrued professional fees |
694,140
|
573,040
|
Accrued advertising |
69,656
|
69,656
|
Accrued payroll |
8,423
|
14,292
|
Accrue expense - other |
0
|
363
|
Accrued expense - dividend payable |
0
|
210,046
|
Total |
$ 2,522,332
|
$ 2,038,595
|
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v3.23.3
PLANT AND EQUIPMENT, NET (Details) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Property, Plant and Equipment [Abstract] |
|
|
Medical equipment |
$ 96,532
|
$ 96,532
|
Computer Equipment |
9,189
|
9,189
|
Furniture, fixtures and equipment |
30,841
|
35,974
|
Leasehold Improvement |
15,950
|
15,950
|
Total |
152,512
|
157,645
|
Less: accumulated depreciation |
(105,074)
|
(102,206)
|
Property and equipment, net |
$ 47,438
|
$ 55,439
|
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|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Property, Plant and Equipment [Abstract] |
|
|
|
|
Depreciation expense |
$ 3,365
|
$ 10,814
|
$ 8,000
|
$ 21,628
|
Cost of sales |
|
$ 5,031
|
|
$ 10,062
|
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v3.23.3
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Related Party Transaction [Line Items] |
|
|
Due to related party |
$ 437,718
|
$ 342,330
|
Manager Of Platinum Tax [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Due to related party |
156,384
|
37,024
|
Previous Owners Of Edge View [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Due from related party |
4,979
|
4,979
|
Chairman [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Short-Term Debt |
$ 123,192
|
$ 123,192
|
X |
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NOTES AND LOANS PAYABLE (Details Narrative) - USD ($)
|
|
6 Months Ended |
|
Jun. 02, 2020 |
Jun. 30, 2023 |
Dec. 31, 2022 |
Debt Instrument [Line Items] |
|
|
|
Notes payable outstanding |
|
$ 169,318
|
$ 155,598
|
Accrued interest |
|
5,723
|
|
Loans And Notes Payable [Member] |
|
|
|
Debt Instrument [Line Items] |
|
|
|
Notes payable outstanding |
|
10,989
|
10,989
|
Accrued interest |
|
6,882
|
6,229
|
S B A Loan [Member] |
|
|
|
Debt Instrument [Line Items] |
|
|
|
Accrued interest |
|
0
|
5,723
|
Proceeds from loans |
$ 150,000
|
|
|
Interest rate |
3.75%
|
|
|
Loan payable |
|
$ 149,580
|
$ 144,609
|
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v3.23.3
CONVERTIBLE NOTES PAYABLE (Details - Convertible notes) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Debt Instrument [Line Items] |
|
|
Discounts on convertible notes payable |
$ (100,347)
|
$ (46,798)
|
Total convertible debt less debt discount |
3,868,068
|
3,515,752
|
Current portion |
3,868,068
|
3,515,752
|
Long-term portion |
0
|
0
|
Convertible Notes Payables [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Convertible notes |
$ 3,968,415
|
$ 3,562,550
|
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v3.23.3
CONVERTIBLE NOTES PAYABLE (Details- Convertible debt instruments) - USD ($)
|
6 Months Ended |
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Debt Instrument [Line Items] |
|
|
Principal Balance |
$ 3,968,415
|
$ 3,562,550
|
New Loans |
464,665
|
|
Principal Conversions |
$ (58,800)
|
|
Shares Issued Upon Conversion |
118,682,378
|
|
Accrued Interest on Convertible Debt |
$ 583,260
|
338,316
|
Interest Expense On Convertible Debt |
221,209
|
|
Unamortized Debt Discount |
100,347
|
46,798
|
Principal Conversions |
$ 58,800
|
|
Convertible Note 71 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Debt issuance date |
Oct. 28, 2016
|
|
Debt Maturity date |
Oct. 28, 2017
|
|
Principal Balance |
$ 0
|
10,000
|
New Loans |
0
|
|
Principal Conversions |
$ (10,000)
|
|
Shares Issued Upon Conversion |
23,405,455
|
|
Accrued Interest on Convertible Debt |
$ 0
|
2,263
|
Interest Expense On Convertible Debt |
0
|
|
Unamortized Debt Discount |
0
|
|
Principal Conversions |
$ 10,000
|
|
Convertible Note 9 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Debt issuance date |
Sep. 12, 2016
|
|
Debt Maturity date |
Sep. 12, 2017
|
|
Principal Balance |
$ 50,080
|
50,080
|
New Loans |
0
|
|
Principal Conversions |
$ 0
|
|
Shares Issued Upon Conversion |
0
|
|
Accrued Interest on Convertible Debt |
$ 19,124
|
14,157
|
Interest Expense On Convertible Debt |
4,967
|
|
Unamortized Debt Discount |
0
|
|
Principal Conversions |
$ 0
|
|
Convertible Note 10 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Debt issuance date |
Jan. 24, 2017
|
|
Debt Maturity date |
Jan. 24, 2018
|
|
Principal Balance |
$ 55,000
|
55,000
|
New Loans |
0
|
|
Principal Conversions |
$ 0
|
|
Shares Issued Upon Conversion |
0
|
|
Accrued Interest on Convertible Debt |
$ 75,331
|
69,876
|
Interest Expense On Convertible Debt |
5,455
|
|
Unamortized Debt Discount |
0
|
|
Principal Conversions |
$ 0
|
|
Convertible Note 101 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Debt issuance date |
Feb. 10, 2023
|
|
Debt Maturity date |
Feb. 10, 2024
|
|
Principal Balance |
$ 50,000
|
0
|
New Loans |
50,000
|
|
Principal Conversions |
$ 0
|
|
Shares Issued Upon Conversion |
0
|
|
Accrued Interest on Convertible Debt |
$ 2,877
|
0
|
Interest Expense On Convertible Debt |
2,877
|
|
Unamortized Debt Discount |
0
|
|
Principal Conversions |
$ 0
|
|
Convertible Note 102 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Debt issuance date |
Mar. 30, 2023
|
|
Debt Maturity date |
Mar. 30, 2024
|
|
Principal Balance |
$ 25,000
|
0
|
New Loans |
25,000
|
|
Principal Conversions |
$ 0
|
|
Shares Issued Upon Conversion |
0
|
|
Accrued Interest on Convertible Debt |
$ 945
|
0
|
Interest Expense On Convertible Debt |
945
|
|
Unamortized Debt Discount |
0
|
|
Principal Conversions |
$ 0
|
|
Convertible Note 292 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Debt issuance date |
Nov. 08, 2019
|
|
Debt Maturity date |
Nov. 08, 2020
|
|
Principal Balance |
$ 36,604
|
36,604
|
New Loans |
0
|
|
Principal Conversions |
$ 0
|
|
Shares Issued Upon Conversion |
0
|
|
Accrued Interest on Convertible Debt |
$ 24,516
|
20,160
|
Interest Expense On Convertible Debt |
4,356
|
|
Unamortized Debt Discount |
0
|
|
Principal Conversions |
$ 0
|
|
Convertible Note 31 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Debt issuance date |
Aug. 28, 2019
|
|
Debt Maturity date |
Aug. 28, 2020
|
|
Principal Balance |
$ 0
|
0
|
New Loans |
0
|
|
Principal Conversions |
$ 0
|
|
Shares Issued Upon Conversion |
0
|
|
Accrued Interest on Convertible Debt |
$ 8,385
|
8,385
|
Interest Expense On Convertible Debt |
0
|
|
Unamortized Debt Discount |
0
|
|
Principal Conversions |
$ 0
|
|
Convertible Note 371 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Debt issuance date |
Sep. 03, 2020
|
|
Debt Maturity date |
Jun. 30, 2021
|
|
Principal Balance |
$ 113,667
|
113,667
|
New Loans |
0
|
|
Principal Conversions |
$ 0
|
|
Shares Issued Upon Conversion |
0
|
|
Accrued Interest on Convertible Debt |
$ 48,902
|
28,756
|
Interest Expense On Convertible Debt |
10,146
|
|
Unamortized Debt Discount |
0
|
|
Principal Conversions |
$ 0
|
|
Convertible Note 372 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Debt issuance date |
Nov. 02, 2020
|
|
Debt Maturity date |
Aug. 31, 2021
|
|
Principal Balance |
$ 113,167
|
113,167
|
New Loans |
0
|
|
Principal Conversions |
$ 0
|
|
Shares Issued Upon Conversion |
0
|
|
Accrued Interest on Convertible Debt |
$ 47,611
|
27,510
|
Interest Expense On Convertible Debt |
10,101
|
|
Unamortized Debt Discount |
0
|
|
Principal Conversions |
$ 0
|
|
Convertible Note 373 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Debt issuance date |
Dec. 29, 2020
|
|
Debt Maturity date |
Sep. 30, 2021
|
|
Principal Balance |
$ 113,166
|
113,166
|
New Loans |
0
|
|
Principal Conversions |
$ 0
|
|
Shares Issued Upon Conversion |
0
|
|
Accrued Interest on Convertible Debt |
$ 46,575
|
26,474
|
Interest Expense On Convertible Debt |
10,101
|
|
Unamortized Debt Discount |
0
|
|
Principal Conversions |
$ 0
|
|
Convertible Note 38 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Debt issuance date |
Feb. 09, 2021
|
|
Debt Maturity date |
Feb. 09, 2022
|
|
Principal Balance |
$ 47,200
|
96,000
|
New Loans |
0
|
|
Principal Conversions |
$ (48,800)
|
|
Shares Issued Upon Conversion |
85,276,923
|
|
Accrued Interest on Convertible Debt |
$ 33,849
|
27,939
|
Interest Expense On Convertible Debt |
5,910
|
|
Unamortized Debt Discount |
0
|
|
Principal Conversions |
$ 48,800
|
|
Convertible Note 39 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Debt issuance date |
Apr. 26, 2021
|
|
Debt Maturity date |
Apr. 26, 2022
|
|
Principal Balance |
$ 168,866
|
168,866
|
New Loans |
0
|
|
Principal Conversions |
$ 0
|
|
Shares Issued Upon Conversion |
0
|
|
Accrued Interest on Convertible Debt |
$ 58,106
|
39,684
|
Interest Expense On Convertible Debt |
18,423
|
|
Unamortized Debt Discount |
0
|
|
Principal Conversions |
$ 0
|
|
Convertible Note 401 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Debt issuance date |
Sep. 22, 2022
|
|
Debt Maturity date |
Sep. 22, 2023
|
|
Principal Balance |
$ 2,600,000
|
2,600,000
|
New Loans |
0
|
|
Principal Conversions |
$ 0
|
|
Shares Issued Upon Conversion |
10,000,000
|
|
Accrued Interest on Convertible Debt |
$ 196,164
|
71,233
|
Interest Expense On Convertible Debt |
128,932
|
|
Unamortized Debt Discount |
0
|
|
Principal Conversions |
$ 0
|
|
Convertible Note 402 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Debt issuance date |
Nov. 04, 2022
|
|
Debt Maturity date |
Nov. 04, 2023
|
|
Principal Balance |
$ 68,666
|
68,666
|
New Loans |
0
|
|
Principal Conversions |
$ 0
|
|
Shares Issued Upon Conversion |
0
|
|
Accrued Interest on Convertible Debt |
$ 4,477
|
1,072
|
Interest Expense On Convertible Debt |
3,405
|
|
Unamortized Debt Discount |
5,973
|
|
Principal Conversions |
$ 0
|
|
Convertible Note 403 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Debt issuance date |
Nov. 28, 2022
|
|
Debt Maturity date |
Nov. 28, 2023
|
|
Principal Balance |
$ 68,667
|
68,667
|
New Loans |
0
|
|
Principal Conversions |
$ 0
|
|
Shares Issued Upon Conversion |
0
|
|
Accrued Interest on Convertible Debt |
$ 4,025
|
620
|
Interest Expense On Convertible Debt |
3,405
|
|
Unamortized Debt Discount |
7,102
|
|
Principal Conversions |
$ 0
|
|
Convertible Note 404 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Debt issuance date |
Dec. 21, 2022
|
|
Debt Maturity date |
Dec. 21, 2023
|
|
Principal Balance |
$ 68,667
|
68,667
|
New Loans |
0
|
|
Principal Conversions |
$ 0
|
|
Shares Issued Upon Conversion |
0
|
|
Accrued Interest on Convertible Debt |
$ 3,592
|
187
|
Interest Expense On Convertible Debt |
3,405
|
|
Unamortized Debt Discount |
8,184
|
|
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$ 0
|
|
Convertible Note 405 [Member] |
|
|
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|
|
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Jan. 24, 2023
|
|
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Jan. 24, 2024
|
|
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$ 90,166
|
0
|
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90,166
|
|
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$ 0
|
|
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0
|
|
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$ 3,878
|
0
|
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3,878
|
|
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13,486
|
|
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$ 0
|
|
Convertible Note 406 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
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Mar. 21, 2023
|
|
Debt Maturity date |
Mar. 21, 2024
|
|
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$ 139,166
|
0
|
New Loans |
139,166
|
|
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$ 0
|
|
Shares Issued Upon Conversion |
0
|
|
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$ 3,851
|
0
|
Interest Expense On Convertible Debt |
3,851
|
|
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26,520
|
|
Principal Conversions |
$ 0
|
|
Convertible Note 407 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
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Jun. 05, 2023
|
|
Debt Maturity date |
Jun. 05, 2024
|
|
Principal Balance |
$ 139,166
|
0
|
New Loans |
139,166
|
|
Principal Conversions |
$ 0
|
|
Shares Issued Upon Conversion |
0
|
|
Accrued Interest on Convertible Debt |
$ 953
|
0
|
Interest Expense On Convertible Debt |
953
|
|
Unamortized Debt Discount |
34,155
|
|
Principal Conversions |
$ 0
|
|
Convertible Note 408 [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Debt issuance date |
Jun. 13, 2023
|
|
Debt Maturity date |
Jun. 13, 2024
|
|
Principal Balance |
$ 21,167
|
0
|
New Loans |
21,167
|
|
Principal Conversions |
$ 0
|
|
Shares Issued Upon Conversion |
0
|
|
Accrued Interest on Convertible Debt |
$ 99
|
$ 0
|
Interest Expense On Convertible Debt |
99
|
|
Unamortized Debt Discount |
4,927
|
|
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$ 0
|
|
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v3.23.3
CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)
|
|
|
|
3 Months Ended |
6 Months Ended |
|
Jun. 13, 2023 |
Jun. 05, 2023 |
Sep. 22, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Dec. 31, 2022 |
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
Convertible debt outstanding |
|
|
|
$ 3,868,068
|
|
$ 3,868,068
|
|
$ 3,515,752
|
Proceeds from convertible debt |
|
|
|
|
|
464,665
|
|
|
Repayments of convertible debt |
|
|
|
|
|
(0)
|
$ 5,908
|
|
Debt discount |
|
|
|
100,347
|
|
100,347
|
|
$ 46,798
|
Amortization of debt discount |
|
|
|
$ 30,633
|
$ 111,706
|
48,616
|
156,252
|
|
Stock issued for conversion of debt, amount converted |
|
|
|
|
|
58,800
|
0
|
|
Debt converted, interest converted |
|
|
|
|
|
5,873
|
|
|
Debt converted, penalties and fees converted |
|
|
|
|
|
$ 2,000
|
|
|
Stock issued for conversion of debt, shares issued |
|
|
|
|
|
118,682,378
|
|
|
Fair value for debt settlement |
|
|
|
|
|
$ 123,566
|
|
|
Common stock par value |
|
|
|
$ 0.001
|
|
$ 0.001
|
|
$ 0.001
|
Convertible debt |
|
|
|
$ 3,968,415
|
|
$ 3,968,415
|
|
$ 3,562,550
|
Gain on debt |
|
|
|
$ 0
|
$ 0
|
390
|
0
|
|
Promissory Note [Member] |
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
Convertible debt |
|
|
$ 4,791,099
|
|
|
|
|
|
Principal amount |
|
|
3,840,448
|
|
|
|
|
|
Accrued interest |
|
|
950,651
|
|
|
|
|
|
Gain on debt |
|
|
$ 1,397,271
|
|
|
|
|
|
Convertible Note 40 [Member] |
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
Principal amount |
$ 21,167
|
$ 136,667
|
|
|
|
|
|
|
Original issue discount and fee |
$ 5,167
|
$ 39,167
|
|
|
|
|
|
|
Interest rate |
10.00%
|
10.00%
|
|
|
|
|
|
|
Series X Senior Convertible Preferred Stock [Member] |
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
Convertible shares |
|
|
375,000
|
|
|
|
|
|
Conversion amount |
|
|
$ 1,500,000
|
|
|
|
|
|
Common stock par value |
|
|
$ 4.00
|
|
|
|
|
|
Security Exchange And Purchase Agreement [Member] |
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
Convertible amount |
|
|
$ 2,600,000
|
|
|
|
|
|
Convertible Notes Payable [Member] |
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
Proceeds from convertible debt |
|
|
|
|
|
$ 355,500
|
752,260
|
|
Repayments of convertible debt |
|
|
|
|
|
|
$ 5,908
|
|
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v3.23.3
CAPITAL STOCK (Details Narrative) - USD ($)
|
|
3 Months Ended |
6 Months Ended |
|
May 25, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Dec. 31, 2022 |
Class of Stock [Line Items] |
|
|
|
|
Stock issued for conversion of debt, shares issued |
|
|
118,682,378
|
|
Convertible Notes Payable [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Stock issued for conversion of debt, shares issued |
|
|
118,682,378
|
|
Series A Preferred Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Preferred stock shares authorized |
|
|
4
|
|
Series B Preferred Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Preferred stock shares authorized |
|
|
3,000,000
|
3,000,000
|
Issuance of shares |
3,150
|
|
|
|
Issuance of shares value |
$ 25,000
|
|
|
|
Series B preferred stock issued for cancellation of Series D preferred stock |
|
37,500
|
|
|
Series B preferred stock issued for cancellation of Series H preferred stock |
|
37,500
|
|
|
Series C Preferred Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Preferred stock shares authorized |
|
|
500
|
500
|
Number of shares issued at conversion |
|
|
100,000
|
|
Purchase price per share |
|
|
$ 50,000
|
|
Series D Preferred Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Preferred stock shares authorized |
|
|
800,000
|
|
Series D Preferred stock cancelled |
|
37,500
|
|
|
Series H Preferred stock cancelled |
|
37,500
|
|
|
Series E Preferred Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Preferred stock shares authorized |
|
|
1,000,000
|
1,000,000
|
Series F Preferred Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Preferred stock shares authorized |
|
|
800,000
|
|
Series F 1 Preferred Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Preferred stock shares authorized |
|
|
800,000
|
800,000
|
Series I Preferred Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Preferred stock shares authorized |
|
|
500,000,000
|
500,000,000
|
Series J Preferred Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Preferred stock shares authorized |
|
|
10,000,000
|
10,000,000
|
Series K Preferred Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Preferred stock shares authorized |
|
|
10,937,500
|
|
Series L Preferred Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Preferred stock shares authorized |
|
|
100,000,000
|
100,000,000
|
Series N Senior Convertible Preferred Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Preferred stock shares authorized |
|
|
3,000,000
|
|
Dividends payment |
|
|
$ 557,535
|
|
Series R Preferred Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Preferred stock shares authorized |
|
|
5,000
|
5,000
|
Series X Preferred Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Preferred stock shares authorized |
|
|
5,000,000
|
5,000,000
|
Dividends payment |
|
|
$ 115,068
|
|
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v3.23.3
WARRANTS (Details) - Warrant [Member]
|
6 Months Ended |
Jun. 30, 2023
$ / shares
shares
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
Number of warrants outstanding, Beginning balance | shares |
235,557,856
|
Weighted average exercise price, Beginning balance | $ / shares |
$ 0.015
|
Number of warrants, Granted | shares |
0
|
Weighted average exercise price, Granted | $ / shares |
$ 0
|
Number of warrants, Exercised | shares |
0
|
Weighted average exercise price, Exercised | $ / shares |
$ 0
|
Number of warrants, Forfeited | shares |
(25,000)
|
Weighted average exercise price, Forfeited | $ / shares |
$ 0
|
Number of warrants outstanding, Ending balance | shares |
235,532,856
|
Weighted average exercise price, Ending balance | $ / shares |
$ 0.015
|
Number of warrants, Exercisable | shares |
235,532,856
|
Weighted average exercise price, Exercisable | $ / shares |
$ 0.015
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v3.23.3
DISCONTINUED OPERATIONS (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Gain (Loss) from discontinued operations |
|
|
|
|
Revenue AHI subsidiary |
$ 3,482,810
|
$ 3,091,232
|
$ 6,343,608
|
$ 5,988,382
|
Cost of sales AHI subsidiary |
(1,102,986)
|
(1,096,618)
|
(2,086,109)
|
(2,212,846)
|
Selling, general and administrative expenses AHI subsidiary |
(670,289)
|
(866,213)
|
(1,829,768)
|
(1,940,477)
|
Loss from discontinued operations |
0
|
36,935
|
0
|
35,542
|
Discontinued Operations [Member] |
|
|
|
|
Gain (Loss) from discontinued operations |
|
|
|
|
Revenue AHI subsidiary |
0
|
39,512
|
0
|
83,356
|
Cost of sales AHI subsidiary |
0
|
(18,614)
|
0
|
(38,088)
|
Selling, general and administrative expenses AHI subsidiary |
0
|
(40,833)
|
0
|
(42,714)
|
Interest expense of Red Rock Investor Note |
0
|
(17,000)
|
0
|
(33,622)
|
Gain no change in estimate of AHI subsidiary |
|
|
0
|
(4,474)
|
Loss from discontinued operations |
$ 0
|
$ (36,935)
|
$ 0
|
$ (35,542)
|
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v3.23.3
DISCONTINUED OPERATIONS (Details Narrative) - USD ($)
|
1 Months Ended |
3 Months Ended |
6 Months Ended |
|
Oct. 31, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Dec. 31, 2022 |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
|
|
|
|
|
|
Disposal Group, Including Discontinued Operation, Liabilities |
|
|
|
|
|
$ 0
|
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest |
|
$ 0
|
$ 36,935
|
$ 0
|
$ 35,542
|
|
A H I [Member] |
|
|
|
|
|
|
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
|
|
|
|
|
|
Loss on disposal of amount |
$ 217,769
|
|
|
|
|
|
Series F Preferred Stock [Member] | Buy Back Agreement [Member] | A H I [Member] |
|
|
|
|
|
|
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
|
|
|
|
|
|
Number of shares issued |
175,045
|
|
|
|
|
|
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- DefinitionAmount of gross profit attributable to disposal group, including, but not limited to, discontinued operation.
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v3.23.3
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET (Details)
|
6 Months Ended |
Jun. 30, 2023
USD ($)
|
Defined Benefit Plan Disclosure [Line Items] |
|
Goodwill, Beginning balance |
$ 5,666,608
|
Accumulated impairment |
0
|
Goodwill, Ending balance |
5,666,608
|
Health Care [Member] |
|
Defined Benefit Plan Disclosure [Line Items] |
|
Goodwill, Beginning balance |
5,666,608
|
Accumulated impairment |
0
|
Goodwill, Ending balance |
$ 5,666,608
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v3.23.3
COMMITMENTS AND CONTINGENCIES (Details - Schedule of annual objectives of financial performance) - USD ($)
|
6 Months Ended |
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Effect of Fourth Quarter Events [Line Items] |
|
|
Cash Annual Bonus |
$ 411,209
|
$ 226,802
|
Year End 2022 [Member] |
|
|
Effect of Fourth Quarter Events [Line Items] |
|
|
Minimum Annual amount |
2,000,000
|
|
Cash Annual Bonus |
$ 120,000
|
|
Year End 2022 [Member] | Series J Preferred Stock [Member] |
|
|
Effect of Fourth Quarter Events [Line Items] |
|
|
Number of new shares issued |
120,000
|
|
Year End 2022 One [Member] |
|
|
Effect of Fourth Quarter Events [Line Items] |
|
|
Minimum Annual amount |
$ 2,400,000
|
|
Cash Annual Bonus |
$ 150,000
|
|
Year End 2022 One [Member] | Series J Preferred Stock [Member] |
|
|
Effect of Fourth Quarter Events [Line Items] |
|
|
Number of new shares issued |
135,000
|
|
Year End 2023 [Member] |
|
|
Effect of Fourth Quarter Events [Line Items] |
|
|
Minimum Annual amount |
$ 3,700,000
|
|
Cash Annual Bonus |
$ 210,000
|
|
Year End 2023 [Member] | Series J Preferred Stock [Member] |
|
|
Effect of Fourth Quarter Events [Line Items] |
|
|
Number of new shares issued |
150,000
|
|
Year End 2024 [Member] |
|
|
Effect of Fourth Quarter Events [Line Items] |
|
|
Minimum Annual amount |
$ 5,500,000
|
|
Cash Annual Bonus |
$ 300,000
|
|
Year End 2024 [Member] | Series J Preferred Stock [Member] |
|
|
Effect of Fourth Quarter Events [Line Items] |
|
|
Number of new shares issued |
180,000
|
|
Year End 2025 [Member] |
|
|
Effect of Fourth Quarter Events [Line Items] |
|
|
Minimum Annual amount |
$ 8,000,000
|
|
Cash Annual Bonus |
$ 420,000
|
|
Year End 2025 [Member] | Series J Preferred Stock [Member] |
|
|
Effect of Fourth Quarter Events [Line Items] |
|
|
Number of new shares issued |
210,000
|
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v3.23.3
COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)
|
1 Months Ended |
3 Months Ended |
6 Months Ended |
|
|
May 31, 2021 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Dec. 31, 2022 |
May 15, 2021 |
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
|
|
|
|
Operating Leases |
|
$ 56,378
|
$ 34,305
|
$ 134,230
|
$ 170,150
|
|
|
Accrued compensation |
|
|
|
|
|
|
$ 156,000
|
First Doctor [Member] |
|
|
|
|
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
|
|
|
|
Salary and Wage, Excluding Cost of Good and Service Sold |
$ 372,000
|
|
|
|
|
|
|
Second Doctor [Member] |
|
|
|
|
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
|
|
|
|
Salary and Wage, Excluding Cost of Good and Service Sold |
450,000
|
|
|
|
|
|
|
Third Doctor [Member] |
|
|
|
|
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
|
|
|
|
Salary and Wage, Excluding Cost of Good and Service Sold |
$ 372,000
|
|
|
|
|
|
|
Chief Executive Officer [Member] |
|
|
|
|
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
|
|
|
|
Accrued compensation |
|
2,025,500
|
|
2,025,500
|
|
$ 1,870,500
|
|
Board of Directors Chairman [Member] |
|
|
|
|
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
|
|
|
|
Accrued compensation |
|
2,042,000
|
|
2,042,000
|
|
1,863,000
|
|
Chief Financial Officer [Member] |
|
|
|
|
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
|
|
|
|
Accrued compensation |
|
$ 17,057
|
|
$ 17,057
|
|
$ 17,057
|
|
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v3.23.3
SEGMENT REPORTING (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
|
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Dec. 31, 2022 |
Segment Reporting Information [Line Items] |
|
|
|
|
|
Net Assets |
$ 16,053,519
|
|
$ 16,053,519
|
|
$ 13,353,357
|
Total revenue |
3,482,810
|
$ 3,091,232
|
6,343,608
|
$ 5,988,382
|
|
Cost of Revenue |
1,102,986
|
1,096,618
|
2,086,109
|
2,212,846
|
|
Income (Loss) from operations from subsidiaries |
1,706,170
|
1,102,011
|
2,419,732
|
1,823,494
|
|
Income (Loss) before taxes |
816,078
|
(61,826)
|
800,087
|
(1,624,280)
|
|
Financial Services [Member] |
|
|
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
|
|
Net Assets |
2,820
|
|
2,820
|
|
8,577
|
Total revenue |
118,304
|
472,014
|
272,703
|
936,857
|
|
Cost of Revenue |
21,297
|
112,776
|
48,126
|
325,222
|
|
Income (Loss) from operations from subsidiaries |
(43,269)
|
11,361
|
(87,256)
|
(90,120)
|
|
Income (Loss) before taxes |
(43,810)
|
(45,540)
|
(89,300)
|
(91,030)
|
|
Healthcare Segment [Member] |
|
|
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
|
|
Net Assets |
15,455,454
|
|
15,455,454
|
|
12,692,531
|
Total revenue |
3,364,506
|
2,619,218
|
6,070,905
|
5,051,525
|
|
Cost of Revenue |
1,081,689
|
983,842
|
2,037,983
|
1,887,624
|
|
Income (Loss) from operations from subsidiaries |
2,106,551
|
1,481,055
|
3,384,790
|
2,784,403
|
|
Income (Loss) before taxes |
1,378,445
|
51,136
|
2,195,542
|
868,234
|
|
Real Estates [Member] |
|
|
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
|
|
Net Assets |
589,331
|
|
589,331
|
|
592,557
|
Income (Loss) from operations from subsidiaries |
(1,743)
|
(1,688)
|
(1,840)
|
(2,513)
|
|
Income (Loss) before taxes |
(1,743)
|
(2,416)
|
(1,840)
|
(2,513)
|
|
Others [Member] |
|
|
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
|
|
Net Assets |
5,914
|
|
5,914
|
|
$ 59,692
|
Subsidiary [Member] |
|
|
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
|
|
Income (Loss) from operations from subsidiaries |
2,061,539
|
1,490,728
|
3,295,694
|
2,691,770
|
|
Cardiff Lexington [Member] |
|
|
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
|
|
Income (Loss) from operations from subsidiaries |
(355,369)
|
(388,717)
|
(875,962)
|
(868,276)
|
|
Corporate Segment [Member] |
|
|
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
|
|
Income (Loss) before taxes |
$ (516,814)
|
$ (65,006)
|
$ (1,304,315)
|
$ (2,398,971)
|
|
X |
- DefinitionAmount of net assets (liabilities).
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