Condensed Consolidated Statements of Redeemable Convertible Preferred Stock and Stockholders Deficit (Unaudited) - USD ($)	Total	Redeemable Series A Convertible Preferred Stock	Series B Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Dec. 31, 2021		199,375	5,000,000	1,476,869,532
Balance, amount at Dec. 31, 2021	$ (693,690)	$ 84,022	$ 5,000	$ 1,476,870	$ 16,900,962	$ (19,076,522)
Shares of Series A preferred stock issued for cash, net of costs and discounts, shares		118,250
Shares of Series A preferred stock issued for cash, net of costs and discounts, amount	0	$ 50,282	0	$ 0	0	0
Conversion of Series A preferred stock to common stock, shares		(118,250)		37,377,063
Conversion of Series A preferred stock to common stock, amount	109,721	$ (59,844)	0	$ 37,377	130,750	(58,406)
Accrued dividends on Series A preferred stock	(37,924)	37,924	0	$ 0	0	(37,924)
Shares of common stock for cashless exercise of warrants, shares				19,560,705
Shares of common stock for cashless exercise of warrants, amount	0	0	0	$ 19,561	(19,561)	0
Shares of common stock issued for services, shares				3,113,005
Shares of common stock issued for services, amount	13,613	0	0	$ 3,113	10,500	0
Net loss	(186,107)	$ 0	$ 0	$ 0	0	(186,107)
Balance, shares at Mar. 31, 2022		199,375	5,000,000	1,536,920,305
Balance, amount at Mar. 31, 2022	(794,387)	$ 112,384	$ 5,000	$ 1,536,921	17,022,651	(19,358,959)
Balance, shares at Dec. 31, 2021		199,375	5,000,000	1,476,869,532
Balance, amount at Dec. 31, 2021	(693,690)	$ 84,022	$ 5,000	$ 1,476,870	16,900,962	(19,076,522)
Net loss	(175,525)
Balance, shares at Jun. 30, 2022		267,125	5,000,000	1,570,693,032
Balance, amount at Jun. 30, 2022	(746,918)	$ 157,045	$ 5,000	$ 1,570,694	17,055,533	(19,378,145)
Balance, shares at Mar. 31, 2022		199,375	5,000,000	1,536,920,305
Balance, amount at Mar. 31, 2022	(794,387)	$ 112,384	$ 5,000	$ 1,536,921	17,022,651	(19,358,959)
Shares of Series A preferred stock issued for cash, net of costs and discounts, shares		112,750
Shares of Series A preferred stock issued for cash, net of costs and discounts, amount	0	$ 56,065	0	$ 0	0	0
Conversion of Series A preferred stock to common stock, shares		(45,000)		21,272,727
Conversion of Series A preferred stock to common stock, amount	63,687	$ (38,204)	0	$ 21,273	45,382	(2,968)
Accrued dividends on Series A preferred stock	(26,800)	26,800	0	0	0	(26,800)
Net loss	10,582	0	0	$ 0	0	10,582
Shares of common stock issued for equity line commitment, shares				12,500,000
Shares of common stock issued for equity line commitment, amount	0	$ 0	$ 0	$ 12,500	(12,500)	0
Balance, shares at Jun. 30, 2022		267,125	5,000,000	1,570,693,032
Balance, amount at Jun. 30, 2022	(746,918)	$ 157,045	$ 5,000	$ 1,570,694	17,055,533	(19,378,145)
Balance, shares at Dec. 31, 2022		214,500	3,750,000	1,890,261,047
Balance, amount at Dec. 31, 2022	(977,654)	$ 138,429	$ 3,750	$ 1,890,262	17,298,474	(20,170,140)
Shares of Series A preferred stock issued for cash, net of costs and discounts, shares		59,125
Shares of Series A preferred stock issued for cash, net of costs and discounts, amount	(11,706)	$ 0	0	$ 0	0	(11,706)
Conversion of Series A preferred stock to common stock, shares		(79,125)		88,156,667
Conversion of Series A preferred stock to common stock, amount	107,138	$ (62,977)	0	$ 88,157	35,129	(16,148)
Accrued dividends on Series A preferred stock	0	27,607	0	$ 0	0	(27,607)
Shares of common stock for cashless exercise of warrants, shares				34,064,050
Shares of common stock for cashless exercise of warrants, amount	31,985	0	0	$ 34,064	(2,079)	0
Shares of common stock issued for services, shares				22,000,000
Shares of common stock issued for services, amount	38,600	0	0	$ 22,000	16,600	0
Net loss	(116,809)	$ 0	$ 0	$ 0	0	(116,809)
Balance, shares at Mar. 31, 2023		194,500	3,750,000	2,034,481,764
Balance, amount at Mar. 31, 2023	(956,053)	$ 103,059	$ 3,750	$ 2,034,483	17,348,124	(20,342,410)
Balance, shares at Dec. 31, 2022		214,500	3,750,000	1,890,261,047
Balance, amount at Dec. 31, 2022	(977,654)	$ 138,429	$ 3,750	$ 1,890,262	17,298,474	(20,170,140)
Net loss	(766,304)
Balance, shares at Jun. 30, 2023		130,625	3,750,000	2,319,274,411
Balance, amount at Jun. 30, 2023	(1,412,529)	$ 64,189	$ 3,750	$ 2,319,275	17,280,558	21,016,112
Balance, shares at Mar. 31, 2023		194,500	3,750,000	2,034,481,764
Balance, amount at Mar. 31, 2023	(956,053)	$ 103,059	$ 3,750	$ 2,034,483	17,348,124	(20,342,410)
Accrued dividends on Series A preferred stock	(10,447)	10,447	0	$ 0	0	(10,447)
Shares of common stock issued for services, shares				110,333,333
Shares of common stock issued for services, amount	77,233	0	0	$ 110,333	(33,100)	0
Net loss	(649,495)	$ 0	0	0	0	(649,495)
Shares of Series A preferred stock for cash, net of costs and discounts, shares		23,375
Shares of Series A preferred stock for cash, net of costs and discounts, amount	0	$ 9,656	0	$ 0	0	0
Conversion of Series A preferred shares to common stock, shares		(87,250)		174,459,314
Conversion of Series A preferred shares to common stock, amount	126,233	$ (58,973)	$ 0	$ 174,459	(34,466)	(13,760)
Balance, shares at Jun. 30, 2023		130,625	3,750,000	2,319,274,411
Balance, amount at Jun. 30, 2023	$ (1,412,529)	$ 64,189	$ 3,750	$ 2,319,275	$ 17,280,558	$ 21,016,112

IGEN NETWORKS CORP 10-Q