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 (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or 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.

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying 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 ☒

Indicate the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: As of November ~~11, 2022,~~10, 2023, the Company had ~~102,322,642~~8,008,890 outstanding shares of its common stock, par value $0.0001.

This Quarterly Report on Form 10-Q, including “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in Item 2, of Part I of this report include forward-looking statements. These statements 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 forward-looking statements.

In some cases, you can identify forward-looking statements by terminology such as “may,” “should,” “expects,” “plans,” “anticipates,” “believes,” “estimates,” “predicts,” “potential,” “proposed,” “intended,” or “continue” or the negative of these terms or other comparable terminology. You should read statements that contain these words carefully, because they discuss our expectations about our future operating results or our future financial condition or state other “forward-looking” information. There may be events in the future that we are not able to accurately predict or control. Before you invest in our securities, you should be aware that the occurrence of any of the events described in this Quarterly Report could substantially harm our business, results of operations and financial condition, and that upon the occurrence of any of these events, the trading price of our securities could decline and you could lose all or part of your investment. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, growth rates, levels of activity, performance or achievements. We are under no duty to update any of the forward-looking statements after the date of this Quarterly Report to conform these statements to actual results.

~~The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.~~

SINGLEPOINT INC. AND SUBSIDIARIES																																									SINGLEPOINT INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT																																									CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT
(unaudited)																																									(unaudited)
	Preferred Stock Class A Par Value $0.0001						Preferred Stock Class B Par Value $0.0001					Preferred Stock Class C Par Value $0.0001					Preferred Stock Class D Par Value $0.0001				Preferred Stock Class E Par Value $0.0001				Common Stock Par Value $0.0001
	Number of Shares			Amount			Number of Shares			Amount		Number of Shares			Amount		Number of Shares		Amount		Number of Shares		Amount		Number of Shares		Amount		Additional paid-in Capital			Accumulated Deficit			Non-controlling Interest			Stock Holders (Deficit)				Preferred Stock Class A Par Value $0.0001						Preferred Stock Class B Par Value $0.0001					Preferred Stock Class C Par Value $0.0001					Common Stock Par Value $0.0001				Additional						Non-
																																										Number of Shares			Amount			Number of Shares			Amount		Number of Shares			Amount		Number of Shares		Amount		paid-in Capital			Accumulated Deficit			controlling Interest			Stockholders' Deficit

Balance, December 31, 2022																																											75,725,981		$	7,573			-		$	-		19		$	-		285,320	$	29	$	85,908,699		$	(95,236,339	)	$	212,164		$	(9,107,874	)

Issuance of common shares for cash																																																											3,654		-		38,077									38,077
Issuance of common shares for acquisition expenses																																																											1,584		-		36,118									36,118
Issuance of common shares for principal and accrued interest on notes																																																											3,782		-		176,402									176,402
Conversion of preferred shares																																											(436,000	)		(44	)		-					(52	)		-		35,897		4		120,040									120,000
Issuance of preferred shares																																											4,474,018			447			-														(447	)								-
Issuance of preferred shares for cash																																																						34			-						100,000									100,000
Accrued preferred stock dividends																																																																		(71,240	)					(71,240	)
Net loss																																																																		(2,186,692	)		(233,904	)		(2,420,596	)

Balance, March 31, 2023																																											79,763,999		$	7,976			-		$	-		1		$	-		330,237	$	33	$	86,378,889		$	(97,494,271	)	$	(21,740	)	$	(11,129,113	)

Issuance of common shares for cash																																																											12,486		2		85,708									85,710
Conversion of preferred shares																																											(79,763,999	)		(7,976	)							(1	)				4,009,627		401		187,575									180,000
Accrued preferred stock dividends																																																									-									(63,330	)					(63,330	)
Net loss																																																																		(1,339,901	)		(5,023	)		(1,344,924	)

Balance, June 30, 2023																																											-		$	-			-		$	-		-		$	-		4,352,350	$	436	$	86,652,172		$	(98,897,502	)	$	(26,763	)	$	(12,271,657	)
																																																												��
Issuance of common shares for services																																																											33,124		3		105,997									106,000
Issuance of common shares for acquisition expenses																																																											9,617		1		99,999									100,000
Conversion of preferred shares																																																											109,400		11		119,989									120,000
Accrued preferred stock dividends																																																																		(68,329	)					(68,329	)
Rounding adjustment in connection with reverse split																																																											2,844,211		283		(283	)								-
Net loss																																																																		(1,270,860	)		(84,840	)		(1,355,700	)

Balance, September 30, 2023																																											-		$	-			-		$	-		-		$	-		7,348,702	$	734	$	86,977,874		$	(100,236,691	)	$	(111,603	)	$	(13,369,686	)

Balance, December 31, 2021		56,353,015		$	5,635			48		$	-		760			-		2,000		-		-		-		58,785,924	$	5,879	$	85,853,388		$	(86,158,902	)	$	(944,731	)	$	(1,238,731	)			56,353,015		$	5,635			48		$	-		760		$	-		146,965	$	15	$	83,459,252		$	(86,158,902	)	$	(944,731	)	$	(3,638,731	)

Issuance of common shares for services																										1,500,000		150		239,850									240,000																				3,750		-		240,000									240,000
Issuance of common shares for cash																										6,632,390		663		498,609									499,272																				16,581		2		499,270									499,272
Conversion of preferred shares		(114,117	)		(11	)																				2,852,925		285		(274	)								-				(114,117	)		(11	)												7,132		1		10									-

Net loss																																	(1,422,463	)		(75,310	)		(1,497,773	)																										(1,422,463	)		(75,310	)		(1,497,773	)

Balance, March 31, 2022		56,238,898		$	5,624			48		$	-		760			-		2,000		-		-		-		69,771,239	$	6,977	$	86,591,573		$	(87,581,365	)	$	(1,020,041	)	$	(1,997,232	)			56,238,898		$	5,624			48		$	-		760		$	-		174,428	$	18	$	84,198,532		$	(87,581,365	)	$	(1,020,041	)	$	(4,397,232	)

Issuance of common shares for services and closing costs																										9,626,000		963		870,075									871,038																				24,065		2		871,036									871,038
Issuance of preferred shares for cash																						1,550		-				-		1,488,000									1,488,000																						-		1,488,000									1,488,000
Conversion of preferred shares		(130,281	)		(13	)		(48	)		-		(478	)		-										9,870,052		987		(974	)								-				(130,281	)		(13	)		(48	)		-		(478	)		-		24,675		2		11									-
Issuance of common shares for convertible note																										672,830		67		45,210									45,277																				1,682		-		45,277									45,277
Accrued preferred stock dividends																-				-				-									(161,136	)					(161,136	)																										(161,136	)					(161,136	)
Effect of acquisition on non-controlling interest																																				1,506,751			1,506,751																														1,506,751			1,506,751
Net loss																																	(3,326,610	)		(125,879	)		(3,452,489	)																										(3,326,610	)		(125,879	)		(3,452,489	)

Balance, June 30, 2022		56,108,617		$	5,611			-		$	-		282			-		2,000		-		1,550		-		89,940,121	$	8,994	$	88,993,884		$	(91,069,111	)	$	360,831		$	(1,699,791	)			56,108,617		$	5,611			-		$	-		282		$	-		224,850	$	22	$	86,602,856		$	(91,069,111	)	$	360,831		$	(4,099,791	)

Issuance of common shares for services and closing costs																										1,882,849		188		204,021									204,209																				4,707		-		204,209									204,209
Issuance of common shares for cash																								-		1,397,461		140		111,830									111,970																				3,494		-		111,970									111,970
Conversion of preferred shares					-						-		(263	)		-										3,522,322		352		(352	)								-															(263	)		-		8,806		1		(1	)								-
Issuance of preferred shares for services		20,000,000			2,000																							-											2,000
Issuance of preferred shares																																											20,000,000			2,000																										2,000
Accrued preferred stock dividends																-				-				-									(28,933	)					(28,933	)																										(28,933	)					(28,933	)
Effect of acquisition on non-controlling interest																																							-																																	-
Net loss																																	(1,604,848	)		(70,141	)		(1,674,989	)																										(1,604,848	)		(70,141	)		(1,674,989	)

Balance, September 30, 2022		76,108,617		$	7,611			-		$	-		19			-		2,000		-		1,550		-		96,742,753	$	9,674	$	89,309,383		$	(92,702,892	)	$	290,690		$	(3,085,534	)			76,108,617		$	7,611			-		$	-		19		$	-		241,857	$	23	$	86,919,034		$	(92,702,892	)	$	290,690		$	(5,485,534	)

Balance, December 31, 2020		60,000,000		$	6,000			408		$	-		-			-		-		-		-		-		33,075,711	$	3,308	$	78,132,202		$	(80,785,887	)	$	(553,799	)	$	(3,198,176	)

Issuance of common shares for services																										66,667		7		17,993									18,000
Issuance of preferred shares for cash													760			-		1,500		-				-						2,260,000									2,260,000
Issuance of common shares for acquisition																										168,350		17		499,983									500,000
Issuance of common shares for principal and accrued interest on convertible notes																										1,733,333		173		3,106,827									3,107,000
Conversion of preferred shares		(1,000,000	)		(100	)																				333,333		33		67									-

Net loss																																	(1,141,731	)		(219,408	)		(1,361,139	)

Balance, March 31, 2021		59,000,000		$	5,900			408		$	-		760			-		1,500		-		-		-		35,377,394	$	3,538	$	84,017,072		$	(81,927,618	)	$	(773,207	)	$	1,325,685

Issuance of common shares for services																										66,667		5		35,860									35,865
Issuance of preferred shares for cash																		500		-				-						500,000									500,000
Issuance of common shares for principal and accrued interest on convertible notes																										362,988		37		271,748									271,785
Conversion of preferred shares		(2,461,715	)		(246	)		(285	)																	5,286,728		529											283
Rounding adjustment in connection with reverse split																										1,744,343		174											174
Net loss																																	(998,487	)		(145,657	)		(1,144,144	)

Balance, June 30, 2021		56,538,285		$	5,654			123		$	-		760			-		2,000		-		-		-		42,838,120	$	4,283	$	84,824,680		$	(82,926,105	)	$	(918,864	)	$	989,648

Issuance of common shares for services																																							-
Issuance of common shares for services previously accrued																										87,776		9		51,266									51,275
Issuance of preferred shares for cash																				-				-															-
Issuance of common shares for principal and accrued interest on convertible notes																																							-
Conversion of preferred shares		(74,162	)		(8	)																				1,854,050		185		(177	)								-
Warrants converted to common shares																										4,225,000		423		321,916									322,339
Rounding adjustment in connection with reverse split																																							-
Net loss																																	(1,409,428	)		145,437			(1,263,991	)

Balance, September 30, 2021		56,464,123		$	5,646			123		$	-		760			-		2,000		-		-		-		49,004,946	$	4,900	$	85,197,685		$	(84,335,533	)	$	(773,427	)	$	99,271

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

~~The accompanying notes are an integral part of these unaudited condensed consolidated financial statements~~

On May 14, 2019, Singlepoint Inc. (“Singlepoint” or “the Company”) established a subsidiary, Singlepoint Direct Solar LLC (“Direct Solar America”), completing the acquisition of certain assets of Direct Solar, LLC and AI Live Transfers LLC. The Company owns Fifty One Percent (51%) of the membership interests of Direct Solar America. On January 26, 2021, the Company acquired 100% ownership of EnergyWyze, LLC, a limited liability company (“EnergyWyze”). On February 26, 2021, the Company purchased 51% ownership of Box Pure Air, LLC, (“Box Pure Air”). On April 21, 2022 the Company purchased 80.1% membership interests in The Boston Solar Company, LLC (“Boston Solar”).

~~We are~~The Company is a diversified holding company ~~focused~~principally engaged through its subsidiaries on providing renewable energy solutions and energy-efficient applications to drive better health and living. ~~We currently have core subsidiaries specialized in~~Our primary focus is on sustainability by providing an integrated solar energy solution for our customers and clean environment solutions through our air purification business. We conduct our solar operations primarily through our subsidiary, Boston Solar, in which we hold an 80.1% equity interest.

We conduct our air purification operations through Box Pure Air, in which we hold a 51% equity interest.

We also have ownership interests outside of our primary solar and air ~~purification.~~purification businesses. We consider these subsidiaries to be noncore businesses of ours. These noncore businesses are:

We built and plan to continue to build our portfolio through organic growth, synergistic acquisitions, products, and partnerships. ~~The Company’s initial focus is~~We generally acquire majority and/or controlling stakes in innovative and promising businesses that are expected to appreciate in value over time. We are particularly focused on ~~solar energy. Through technology solutions we believe we~~businesses where our engagement will ~~increase efficiencies across various markets.~~be potentially significant for that entity’s growth prospects. We strive to create long-term value for our ~~shareholders~~stockholders by helping our ~~partner~~subsidiary companies to increase their market penetration, grow revenue and improve operating margins and cash flow. As of September 30, 2022, we have six subsidiaries, Boston Solar, 80.1% interest, EnergyWyze, 100% interest, Box Pure Air, 51% interest, Direct Solar America, 51% interest, Discount Indoor Garden Supply, Inc. (“DIGS”), 90% interest,Our emphasis is on building businesses in industries where our management team has in-depth knowledge and ~~ShieldSaver, LLC (“ShieldSaver”), 51% interest. Our principal offices are located at 2999 North 44th Street Suite 530, Phoenix, AZ 85018, telephone: (888) 682-7464. In April 2021, we formalized~~experience, or where our management can provide value by advising on new markets and ~~completed the spin-off of 1606 Corp. We intend to spin-off additional assets or non-core subsidiaries in the future, although there are no definitive arrangements in place.~~expansion.

The ~~accompanying condensed~~ consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As of September 30, ~~2022,~~2023, the Company has yet to achieve profitable operations and is dependent on its ability to raise capital from stockholders or other sources to sustain operations and to ultimately achieve viable operations. The ~~accompanying condensed consolidated~~ financial statements do not include any adjustments that might result from the outcome of these uncertainties. These factors raise substantial doubt about the Company’s ability to continue as a going concern. As of September 30, ~~2022, the~~2023, Company had ~~$1,081,917~~$438,221 in cash. The Company’s net ~~losses~~loss incurred for the nine months ended September 30, ~~2022, were $6,353,921~~2023, attributable to Singlepoint, Inc. was $4,797,453, its accumulated deficit was $100,236,691, and its working capital deficit was ~~$13,488,597~~$19,039,757 at September 30, ~~2022.~~2023.

The Company’s ability to continue in existence is dependent on ~~the it’s~~its ability to develop the ~~Company’s~~existing businesses and to achieve profitable operations. Since the Company does not anticipate achieving profitable operations and/or adequate cash flows in the near term, management will continue to pursue additional debt and equity financing.

NOTE 2 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accompanying condensed consolidated financial statements contain all adjustments (consisting of normal recurring adjustments) necessary to present fairly our consolidated financial position as of September 30, ~~2022,~~2023, and December 31, ~~2021,~~2022, and the results of our consolidated operations for the interim periods presented. We follow the same accounting policies when preparing quarterly financial data as we use for preparing annual data. These statements should be read in conjunction with the consolidated financial statements and the notes included in our latest annual report on Form 10-K for the year ended December 31, ~~2021,~~2022, and our other reports on file with the Securities and Exchange Commission (“SEC”).

The accompanying condensed consolidated financial statements include the accounts of Singlepoint, Direct Solar America, Box Pure Air, EnergyWyze, DIGS, and ShieldSaver as of September 30, ~~2022,~~2023, and December 31, ~~2021,~~2022, and for the three and nine months ended September 30, ~~2022~~2023 and ~~2021,~~2022, and the accounts of Boston Solar as of September 30, 2023, and December 31, 2022, and for the three and nine months ended September 30, 2023, and the period from April 21, 2022 (acquisition date) through September 30, 2022. All significant intercompany transactions have been eliminated in consolidation.

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America ~~(“GAAP”)~~ requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates and assumptions.

~~The Company considers all highly liquid investments with~~Certain 2022 amounts have been reclassified to conform to the original maturities of ninety days or less at the time of purchase to be cash equivalents. The Company maintains deposits in financial institutions which are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had $465,270 deposits in excess of amounts insured by the FDIC as of September 30, 2022.

PART I – FINANCIAL INFORMATION

Item 1.	Financial Statements
	Condensed Consolidated Balance Sheets (unaudited)	4
	Condensed Consolidated Statements of Operations (unaudited)	5
	Condensed Consolidated Statements of Stockholders’ ~~Equity (Deficit)~~Deficit (unaudited)	6
	Condensed Consolidated Statements of Cash Flows (unaudited)	7
	Notes to Condensed Consolidated Financial Statements (unaudited)	8

Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	2526
Item 3.	Quantitative and Qualitative Disclosures about Market Risk	2728
Item 4.	Controls and Procedures	2728

PART II – OTHER INFORMATION

Item 1.	Legal Proceedings	2829
Item 1A.	Risk Factors	2829
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	2829
Item 3.	Defaults Upon Senior Securities	2829
Item 4.	Mine Safety Disclosures	2829
Item 5.	Other Information	2829
Item 6.	Exhibits	2930
Signatures		3031

	September 30, 2022			December 31, 2021

ASSETS
CURRENT ASSETS:
Cash	$	1,081,917		$	191,485
Accounts receivable, net		2,790,316			90,763
Prepaid expenses		356,658			40,847
Inventory, net		2,568,956			70,250
Contract assets		311,911			-
Note receivable from related party		71,456			63,456
Current portion of deferred compensation, net of discount		60,373			60,373
Total Current Assets		7,241,587			517,174

NON-CURRENT ASSETS:
Property, net		242,060			54,105
Right of use asset		1,288,514			-
Investment, at fair value		75,000			-
Intangible assets, net		3,415,949			34,485
Goodwill		8,487,536			1,702,119
Deferred compensation, net of current portion		15,094			60,374
Total Assets	$	20,765,740		$	2,368,257

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

LIABILITIES
CURRENT LIABILITIES:
Accounts payable	$	5,094,204		$	231,816
Accrued expenses, including accrued officer salaries		1,724,991			512,214
Current portion of convertible notes payable, net of debt discount		6,272,012			10,500
Unearned revenue		4,937,628			-
Lease liability, current portion		244,470			42,164
Advances from related party		618,509			415,068
Accrued preferred share dividends		190,068			-
Current portion of notes payable, net of debt discount		1,648,302			1,020,350
Total Current Liabilities		20,730,184			2,232,112

LONG-TERM LIABILITIES:
Convertible notes payable, net of current portion		966,689			-
Lease liability, net of current portion		1,071,091			5,353
Advances from related party, net of current portion		454,211			602,363
Long-term notes payable, net of debt discount		629,099			767,160
Total Liabilities		23,851,274			3,606,988

COMMITMENTS AND CONTINGENCIES (Note 9)

STOCKHOLDERS' EQUITY (DEFICIT)
Undesignated preferred stock, par value $0.0001; 19,995,000 shares authorized as of September 30, 2022, and December 31, 2021, respectively;

Class A convertible preferred stock, par value $0.0001; 80,000,000 shares authorized; 76,108,617 and 56,353,015 shares issued and outstanding as of September 30, 2022 and December 31, 2021, respectively		7,611			5,635

Class B convertible preferred stock, par value $0.0001; 1,500 shares authorized; 0 and 48 shares issued and outstanding as of September 30, 2022 and December 31, 2021, respectively		-			-

Class C convertible preferred stock, par value $0.0001; 1,500 shares authorized; 19 and 760 shares issued and outstanding as of September 30, 2022 and December 31, 2021, respectively		-			-

Class D convertible preferred stock, par value $0.0001; 2,000 shares authorized; 2,000 shares issued and outstanding as of September 30, 2022 and December 31, 2021, respectively		-			-

Class E convertible preferred stock, par value $0.0001; 1,550 shares authorized; 1,550 and no shares issued and outstanding as of September 30, 2022 and December 31, 2021, respectively		-			-

Common stock, par value $0.0001; 5,000,000,000 shares authorized; 96,742,753 and 58,785,924 shares issued and outstanding as of September 30, 2022, and December 31, 2021, respectively		9,674			5,879

Additional paid-in capital		89,309,383			85,853,388
Accumulated deficit		(92,702,892	)		(86,158,902	)
Total Singlepoint Inc. stockholders' equity (deficit)		(3,376,224	)		(294,000	)
Non-controlling interest		290,690			(944,731	)
Total Stockholders' Equity (Deficit)		(3,085,534	)		(1,238,731	)
Total Liabilities and Stockholders' Equity (Deficit)	$	20,765,740		$	2,368,257

SINGLEPOINT INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS
(Unaudited)

	September 30, 2023			December 31, 2022

ASSETS
CURRENT ASSETS:
Cash	$	438,221		$	564,242
Accounts receivable, net		2,248,575			3,034,070
Prepaid expenses		182,998			261,622
Inventory, net		2,989,596			2,481,384
Contract assets		1,200,273			404,849
Notes receivable from related party		279,956			220,456

Total Current Assets		7,339,619			6,966,623

NON-CURRENT ASSETS:
Property, net		245,803			232,873
Right of use asset		1,387,754			1,295,690
Investment, at fair value		134,376			134,376
Intangible assets, net		2,987,906			3,291,242
Goodwill		7,199,567			7,199,567

Total Assets	$	19,295,025		$	19,120,371

LIABILITIES, MEZZANINE AND STOCKHOLDERS' DEFICIT

LIABILITIES
CURRENT LIABILITIES:
Accounts payable	$	4,309,761		$	4,797,456
Accrued expenses, including accrued officer salaries		4,129,042			1,479,656
Current portion of convertible notes payable, net of debt discount		7,404,120			6,748,396
Unearned revenue		6,217,560			4,927,240
Lease liability, current portion		323,319			272,575
Advances from related party		907,798			657,404
Accrued preferred share dividends		427,660			224,760
Current portion of notes payable, net of debt discount		2,660,116			2,464,823

Total Current Liabilities		26,379,376			21,572,310

LONG-TERM LIABILITIES:
Convertible notes payable, net of current portion and debt discount		575,223			840,474
Lease liability, net of current portion		1,064,436			1,039,207
Advances from related party, net of current portion		-			400,897
Long-term notes payable, net of current portion and debt discount		351,896			145,357

Total Liabilities		28,370,931			23,998,245

COMMITMENTS AND CONTINGENCIES (Note 9)

Class D convertible preferred stock, par value $0.0001; 2,000 shares authorized; 1,650 and 2,000 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively		1,980,000			2,400,000

Class E convertible preferred stock, par value $0.0001; 5,000 shares authorized; 2,436 and 1,920 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively		2,313,780			1,830,000

STOCKHOLDERS' DEFICIT
Undesignated preferred stock, par value $0.0001; 19,990,000 and 19,992,500 shares authorized as of September 30, 2023, and December 31, 2022, respectively

Class A convertible preferred stock, par value $0.0001; 80,000,000 shares authorized; 0 and 75,725,981 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively		-			7,573

Class B convertible preferred stock, par value $0.0001; 1,500 shares authorized; no shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively		-			-

Class C convertible preferred stock, par value $0.0001; 1,500 shares authorized; 0 and 19 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively		-			-

Common stock, par value $0.0001; 5,000,000,000 shares authorized; 7,348,702 and 285,320 shares issued and outstanding as of September 30, 2023, and December 31, 2022, respectively		734			29

Additional paid-in capital		86,977,874			85,908,699
Accumulated deficit		(100,236,691	)		(95,236,339	)
Total Singlepoint Inc. stockholders' deficit		(13,258,083	)		(9,320,038	)
Non-controlling interest		(111,603	)		212,164
Total Stockholders' Deficit		(13,369,686	)		(9,107,874	)

Total Liabilities, Mezzanine, and Stockholders' Deficit	$	19,295,025		$	19,120,371

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

	For the Three Months Ended						For the Nine Months Ended
	September 30, 2022			September 30, 2021			September 30, 2022			September 30, 2021

REVENUE	$	6,589,227		$	273,877		$	12,675,450		$	967,712

Cost of revenue		4,263,378			217,923			8,837,735			824,994

Gross profit		2,325,849			55,954			3,837,715			142,718

Selling, general and administrative expense ("SG&A")		3,689,463			1,584,002			9,831,209			3,914,927

INCOME (LOSS) FROM OPERATIONS		(1,363,614	)		(1,528,048	)		(5,993,494	)		(3,772,209	)

OTHER INCOME (EXPENSE):
Interest expense		(54,069	)		(39,953	)		(173,037	)		(107,722	)
Amortization of debt discounts		(454,808	)		-			(803,261	)		-
Other income		197,502			-			344,541			-
Gain (loss) on settlement of debt		-			626,349			-			474,622
Warrant expense		-			(322,338	)		-			(322,338	)
Gain (loss) on change in fair value of derivative liability and equity securities		-			-			-			(41,627	)

Other income (expense)		(311,375	)		264,058			(631,757	)		2,935

INCOME (LOSS) BEFORE INCOME TAXES		(1,674,989	)		(1,263,990	)		(6,625,251	)		(3,769,273	)

Income taxes		-			-			-			-

NET INCOME (LOSS)		(1,674,989	)		(1,263,990	)		(6,625,251	)		(3,769,273	)

Loss (income) attributable to non-controlling interests		70,141			(145,437	)		271,330			219,628

NET INCOME (LOSS) ATTRIBUTABLE TO SINGLEPOINT INC. STOCKHOLDERS	$	(1,604,848	)	$	(1,409,427	)	$	(6,353,921	)	$	(3,549,645	)

Net income (loss) per share - basic	$	(0.02	)	$	(0.03	)	$	(0.08	)	$	(0.09	)

Weighted average number of common shares outstanding - basic		91,131,459			47,313,641			82,561,761			40,091,601

SINGLEPOINT INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(Unaudited)


	For the Three Months Ended						For the Nine Months Ended
	September 30, 2023			September 30, 2022			September 30, 2023			September 30, 2022

REVENUE	$	6,914,934		$	6,589,227		$	20,783,784		$	12,675,450

Cost of revenue		4,847,499			4,263,378			14,362,913			8,837,735

Gross profit		2,067,435			2,325,849			6,420,871			3,837,715

Selling, general and administrative expense ("SG&A")		3,175,559			3,689,463			9,881,689			9,831,209

LOSS FROM OPERATIONS		(1,108,124	)		(1,363,614	)		(3,460,818	)		(5,993,494	)

OTHER INCOME (EXPENSE):
Interest expense		(370,398	)		(54,069	)		(1,169,096	)		(173,037	)
Amortization of debt discounts		(93,477	)		(454,808	)		(398,669	)		(803,261	)
Impairment of goodwill					-			-			-
Other income		216,299			197,502			259,939			344,541
Loss on settlement of debt		-			-			(352,576	)		-

Other expense, net		(247,576	)		(311,375	)		(1,660,402	)		(631,757	)

LOSS BEFORE INCOME TAXES		(1,355,700	)		(1,674,989	)		(5,121,220	)		(6,625,251	)

Income taxes		-			-			-			-

NET LOSS		(1,355,700	)		(1,674,989	)		(5,121,220	)		(6,625,251	)

Loss attributable to non-controlling interests		84,840			70,141			323,767			271,330

NET LOSS ATTRIBUTABLE TO SINGLEPOINT INC.		(1,270,860	)		(1,604,848	)		(4,797,453	)		(6,353,921	)

Deemed dividends - Series A Preferred shares		-			-			10,568,730			-

NET INCOME (LOSS) AVAILABLE FOR COMMON STOCKHOLDERS	$	(1,270,860	)	$	(1,604,848	)	$	5,771,277		$	(6,353,921	)

Income (loss) per share available to common stockholders - basic	$	(0.21	)	$	(7.04	)	$	1.72		$	(30.78	)
Income (loss) per share available to common stockholders - diluted	$	(0.21	)	$	(7.04	)	$	0.66		$	(30.78	)

Weighted average shares outstanding - basic		6,106,457			227,829			3,357,450			206,404
Weighted average shares outstanding - diluted		6,106,457			227,829			8,784,736			206,404

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated Filer	☒	Smaller reporting company	☒
		Emerging growth company	☐

~~SINGLEPOINT INC. AND SUBSIDIARIES~~
~~CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS~~
~~(Unaudited)~~

SINGLEPOINT INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)
	For the Nine Months Ended
	September 30, 2023			September 30, 2022

CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss attributable to Singlepoint Inc. stockholders	$	(4,797,453	)	$	(6,353,921	)

Adjustments to reconcile net loss to net cash used in operating activities:
Loss attributable to non-controlling interests		(323,767	)		(271,330	)
Common stock issued for acquisition expenses		136,118			-
Common stock issued for services		106,000			1,315,247
Preferred stock issued for services		-			2,000
Bad debt expense		23,826			124,660
Depreciation		252,186			147,642
Amortization of intangibles		303,336			187,836
Amortization of debt discounts		398,669			803,261
Amortization of deferred compensation		-			45,280
Goodwill impairment charge		-			28,005
Loss on debt settlement		352,576			-
Changes in operating assets and liabilities (net of acquisitions):
Accounts receivable		761,669			(984,416	)
Prepaid expenses		78,624			(104,848	)
Inventory		(508,212	)		(931,785	)
Contract assets		(795,424	)		(67,611	)
Accounts payable		(482,985	)		1,661,099
Accrued expenses		2,649,386			192,272
Unearned revenue		1,290,320			1,132,401

NET CASH USED IN OPERATING ACTIVITIES		(555,131	)		(3,074,208	)

CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisitions, net of cash acquired		-			(1,283,613	)
Cash paid for investment		-			(75,000	)
Cash paid for notes receivable from related party		(59,500	)		-
Cash paid for property		(67,076	)		(92,922	)

NET CASH USED IN INVESTING ACTIVITIES		(126,576	)		(1,451,535	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock		123,787			611,242
Proceeds from advances from related party		118,636			222,911
Proceeds from issuance of convertible notes		480,000			3,777,500
Payments on advances to related party		(136,924	)		(175,622	)
Payments on convertible notes payable		(200,387	)		-
Payments on capital lease obligations		(214,131	)		(132,234	)
Payments on notes payable		(199,075	)		(375,622	)
Proceeds from sale of preferred stock - Class C		100,000			-
Proceeds from sale of preferred stock - Class E		483,780			1,488,000

NET CASH PROVIDED BY FINANCING ACTIVITIES		555,686			5,416,175

NET CHANGE IN CASH		(126,021	)		890,432

Cash at beginning of period		564,242			191,485

Cash at end of period	$	438,221		$	1,081,917

SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:
Interest paid	$	20,503		$	169,055
Income tax paid	$	-		$	-

NON-CASH INVESTING AND FINANCING ACTIVITIES:
Recognition of new right of use assets and lease liabilities	$	290,104		$	-
Non-cash consideration given for acquisitions through issuance of common stock and notes payable	$	-		$	2,422,836
Original issue discount from issuance of notes payable	$	-		$	1,523,198
Common stock issued for conversion of debt and accrued interest	$	176,402		$	45,277
Conversion of preferred stock to common stock	$	428,020		$	24
Accrual of preferred stock dividends	$	202,900		$	-
Rounding adjustment in connection with reverse split	$	283		$	-

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements

	·	Discount Indoor Garden Supply, Inc. (“DIGS”), in which we hold a 90% equity interest and which provides products and services within the agricultural industry designed to improve yields and efficiencies;
	·	EnergyWyze, a wholly owned subsidiary and which is a digital and direct marketing firm focused on customer lead generation in the solar energy industry;
	·	ShieldSaver, LLC (“ShieldSaver”), in which we hold a 51% equity interest and which focuses on efficiently tracking records of vehicle repairs; and
	·	Direct Solar America, in which we hold a 51% equity interest and which works with homeowners and small commercial businesses to provide solar, battery backup and electric vehicle (“EV”) chargers at their location(s).

	(1)	identifies the contract(s) with a customer;

	(2)	identifies the performance obligations in the contract(s);

	(3)	determines the transaction price;

	(4)	allocates the transaction price to the performance obligations in the contract(s); and

	(5)	recognizes revenue when (or as) the entity satisfies a performance obligation.

	(1)	Retail Sales (Box Pure Air, DIGS, Singlepoint (parent company)),

	(2)	Distribution ~~(1606 Corp and related products through the date of spin-off, DIGS)~~(DIGS) and,

	(3)	Services Revenue (Boston Solar, Direct Solar of America, EnergyWyze).

	(1)	Singlepoint (parent company)

	(2)	~~Direct~~Boston Solar ~~America~~

	(3)	~~DIGS~~

	~~(4)~~	~~EnergyWyze~~

	~~(5)~~	Box Pure Air

	(4)	DIGS

	(5)	Direct Solar of America

	(6)	~~Boston Solar~~EnergyWyze

	Nine Months Ended September 30, 2022		Nine Months Ended September 30, 2021

Class A Preferred Stock		1,902,715,425		1,411,603,075
Class B Preferred Stock		-		806,557
Class C Preferred Stock, including accrued dividends		364,533		747,540
Class D Preferred Stock, Including accrued dividends		24,990,298		1,395,349
Class E Preferred Stock, including accrued dividends		18,849,185		-
Convertible Notes		9,835,125		20,000
Warrants		4,129,091		-
Potentially dilutive securities		1,960,883,657		1,414,572,521

	Three months Ended September 30,						Nine months Ended September 30,
	2023			2022			2023		2022
Numerator:
Net income (loss) available for common stockholders	$	(1,270,860	)	$	(1,604,848	)	$	5,771,277	$	(6,353,921	)
Denominator:
Weighted-average shares to compute basic earnings per share		6,106,457			227,829			3,357,450		206,404
Class D preferred stock, including preferred dividends		-			-			1,825,883		-
Class E preferred stock, including preferred dividends		-			-			2,694,383		-
Convertible notes		-			-			896,697		-
Warrants		-			-			10,323		-
Weighted-average shares to compute diluted earnings per share		6,106,457			227,829			8,784,736		206,404

Income (loss) per share:
Basic	$	(0.21	)	$	(7.04	)	$	1.72	$	(30.78	)
Diluted	$	(0.21	)	$	(7.04	)	$	0.66	$	(30.78	)

	2022		2021		September 30, 2023		December 31, 2022
Deferred costs	$	251,611	$	-	$	1,054,354	$	311,911
Estimated earnings		-		-		-		-
		251,611		-
Add: billings to date		60,300		-
Total deferred costs and estimated earnings						1,054,354		311,911
Billings to date						145,919		92,938
Deferred costs and costs and estimated earnings in excess of related billings on uncompleted contracts	$	311,911	$	-	$	1,200,273	$	404,849

Goodwill	$	6,785,416		$	6,785,416
Tangible assets		4,787,928			4,787,928
Intangible asset – tradename/trademarks (10-year life)		3,008,100			3,008,100
Intangible asset – IP/technology (7-year life)		438,000			438,000
Intangible asset – non-competes (3-year life)		123,200			123,200
Total liabilities		(7,571,036	)		(7,571,036	)
Non-controlling interest		(1,506,750	)		(1,506,750	)
Total consideration paid for 80.1% interest	$	6,064,858		$	6,064,858

	Three Months Ended September 30,						Three months Ended September 30,
	2022			2021			2023			2022
Revenue, net	$	5,333,803		$	4,501,773		$	6,914,934		$	5,333,803
Net loss	$	(3,348,902	)	$	(667,789	)	$	(1,355,700	)	$	(3,348,902	)

	Boston Solar		Direct Solar America		Box Pure Air		EnergyWyze		Total		Boston Solar		Box Pure Air		Total
Balances at December 31, 2021:	$	-	$	1,212,969	$	414,151	$	75,000	$	1,702,119
Balances at December 31, 2022:											$	6,785,416	$	414,151	$	7,199,567
Aggregate goodwill acquired		6,785,416		-		-		-		6,785,416		-		-		-
Impairment losses		-		-		-		-		-		-		-		-
Balances at September 30, 2022:	$	6,785,416	$	1,212,969	$	414,151	$	75,000	$	8,487,536
Balances at September 30, 2023											$	6,785,416	$	414,151	$	7,199,567

	IP/ Technology		Tradename Trademarks		Non- Competes		Other		Total		IP/ Technology		Tradename Trademarks		Non- Competes		Total
Balances at December 31, 2021:	$	-	$	-	$	-	$	34,485	$	34,485
Balances at December 31, 2022:											$	394,984	$	2,801,290	$	94,968	$	3,291,242
Intangibles acquired		438,000		3,008,100		123,200		-		3,569,300		-		-		-		-
Less: Amortization		27,374		131,606		17,966		10,890		187,836		46,926		225,612		30,798		303,336
Balances at September 30, 2022	$	410,626	$	2,876,494	$	105,234	$	23,595	$	3,415,949
Balances at September 30, 2023											$	348,058	$	2,575,678	$	64,170	$	2,987,906

	Year Ending
	December 31,
2023 (Remainder)	$	101,112
2024		404,448
2025		376,224
2026		363,384
2027		363,384
Thereafter		1,379,354
Total	$	2,987,906

	Year Ending
	December 31,
2022 (remainder)	$	104,742
2023		418,968
2024		409,893
2025		376,224
2026		363,384
Thereafter		1,742,738
Total	$	3,415,949

Future minimum operating lease payments are as follows:
	Year Ending
	December 31
2022 (remainder)	$	81,341
2023		325,363
2024		312,726
2025		308,740
2026		303,923
Thereafter		215,819
Total		1,547,912
Less: interest		(232,351	)
Present value of lease liabilities		1,315,561
Less: current portion		(244,470	)
Lease liability, net of current portion	$	1,071,091

	i.	If all of the Class E Preferred Stock are redeemed within ninety (90) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class E Preferred Stock upon three (3) business days’ of written notice at a price equal to one hundred and fifteen percent (115%) of the Stated Value, together with any accrued but unpaid dividends;

	~~ii.~~	If all of the Class E Preferred Stock are redeemed after ninety (90) calendar days and within one hundred twenty (120) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class E Preferred Stock upon three (3) business days of written notice at a price equal to one hundred and twenty percent (120%) of the Stated Value together with any accrued but unpaid dividends; and

	Nine Months Ended September 30, 2022		Nine Months Ended September 30, 2021		Nine Months Ended September 30, 2023		Nine Months Ended September 30, 2022

Revenue by product/service lines:

Retail	$	2,153,094	$	398,471	$	541,360	$	2,153,094
Distribution		2,881		14,569		1,845		2,881
Services		10,519,475		554,672		20,240,579		10,519,475
Total	$	12,675,450	$	967,712	$	20,783,784	$	12,675,450

Revenue by subsidiary:

Singlepoint (parent company)	$	21,778	$	28,428	$	14,696	$	21,778
Boston Solar		10,244,703		-		20,215,477		10,244,703
Box Pure Air		2,126,821		350,395		523,689		2,126,821
Direct Solar America		119,412		448,267		10,800		119,412
DIGS		7,376		34,217		4,819		7,376
Energy Wyze		155,360		106,405		14,303		155,360
Total	$	12,675,450	$	967,712	$	20,783,784	$	12,675,450

Subsidiary	Current Ownership			Business	Date of Acquisition
The Boston Solar Company LLC		80.1	%	Solar	April 2022
Box Pure Air, LLC		51	%	Air Purification	Feb 2021

Subsidiary Any new and recently adopted accounting pronouncements are more fully described in Note 2 to our condensed consolidated financial statements included herein for the three and nine-month periods ended September 30, 2022.	Current Ownership			Business	Date of Acquisition
Discount Indoor Garden Supply, Inc.		90	%	Agriculture	May 2017
EnergyWyze LLC		100	%	Solar	Feb 2021
ShieldSaver, LLC		51	%	Vehicle Repair Tracking	January 2018
Singlepoint Direct Solar, LLC		51	%	Solar	May 2018

	1)	lack of a functioning audit committee resulting in ineffective oversight in the establishment and monitoring of required internal control and procedures; and

	2)	inadequate segregation of duties consistent with control objectives.

Exhibit Number		Name of Exhibit
31.1		Certification of Chief Executive Officer, pursuant to Rule 13a-14(a) of the Exchange Act, as enacted by Section 302 of the Sarbanes-Oxley Act of 2002. (1)

31.2		Certification of Chief Financial Officer, pursuant to Rule 13a-14(a) of the Exchange Act, as enacted by Section 302 of the Sarbanes-Oxley Act of 2002. (1)

32.1		Certification of Chief Executive Officer and Chief Financial Officer, pursuant to 18 United States Code Section 1350, as enacted by Section 906 of the Sarbanes-Oxley Act of 2002. (1)

101.INS		Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)
101.SCH		Inline XBRL Taxonomy Extension Schema
101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase
101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase
101.LAB		Inline XBRL Taxonomy Extension Labels Linkbase
101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase
104		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

	SINGLEPOINT INC.

Dated: November 14, ~~2022~~2023	By:	/s/ William Ralston
		William Ralston
		Chief Executive Officer, ~~Chairman~~Director