GOODWILL (Tables)

9 Months Ended

Sep. 30, 2023

Disclosure Goodwill Abstract

Schedule of goodwill

	Goodwill
Balance as of January 1, 2023	$	27,902,000
Acquisition of ROI		17,000
Impairment of goodwill		(18,570,000	)
Effect of exchange rate changes		(376,000	)
Balance as of September 30, 2023	$	8,973,000