RESTATEMENT (Tables)

9 Months Ended

Sep. 30, 2025

Accounting Changes and Error Corrections [Abstract]

SCHEDULE OF RESTATEMENT FOR THE FINANCIAL STATEMENTS

The following table presents the effects of the restatement to the accompanying consolidated balance sheet at September 30, 2025:

		As Previously Reported				Restated				Net Adjustment

Accounts receivable - net		$	580,308			$	107,630			$	(472,678	)
Deferred offering costs			22,750				127,494				104,744
Inventory, net			483,345				516,670				33,325
Long-term financing receivables - net			1,423,055				-				(1,423,055	)
Contract assets			-				662,891				662,891

Total Assets			14,798,895				13,704,122				(1,094,773	)

Customer Deposits			197,220				339,220				142,000
Warrant Liability			-				78,526				78,526
Convertible Notes Payable			2,390,564				2,399,466				8,902

Total Liabilities			7,703,762				7,933,190				229,428

Additional paid-in capital			38,131,960				38,159,348				(9,242	)
Accumulated deficit			(30,922,858	)			(32,187,587	)			(1,314,959	)

Total Stockholders’ Equity			7,095,133				5,770,932				(1,324,201	)

Total Liabilities and Stockholders’ Equity		$	14,798,895			$	13,704,122			$	(1,094,773	)

The following table presents the effects of the restatement to the accompanying consolidated statement of operations and comprehensive loss for the three months ended September 30, 2025:

		As Previously Reported				Restated				Net Adjustment

Change in FV of warrant liability		$	-			$	(14,270	)		$	(14,270	)
Interest Income			-				14,694				14,694
Interest and Financing fees			(1,555,334	)			(1,536,977	)			18,357

Net Loss before income taxes			(2,102,321	)			(1,996,680	)			105,641

Net loss attributable to Clean Energy Technologies, Inc.			(2,102,321	)			(1,996,680	)			105,641
Total Comprehensible Loss		$	(2,062,659	)		$	(1,957,018	)		$	105,641

The following table presents the effects of the restatement to the accompanying consolidated statement of operations and comprehensive loss for the nine months ended September 30, 2025:

		As Previously Reported				Restated				Net Adjustment

Sales		$	1,392,071			$	1,042,071			$	(350,000	)
Cost of Goods Sold			666,454				633,129				(33,325	)
Net Loss from Operation			(2,165,737	)			(2,482,412	)			(316,675	)

Change in FV of warrant liability			-				(378	)			(378	)
Interest Income			-				43,112				43,112
Interest and Financing fees			(2,399,193	)			(2,402,711	)			(3,518	)

Net Loss before income taxes			(3,522,293	)			(3,712,892	)			(190,599	)

Net loss attributable to Clean Energy Technologies, Inc.			(3,522,342	)			(3,712,941	)			(190,599	)
Total Comprehensible Loss		$	(3,444,257	)		$	(3,634,856	)		$	(190,599	)

The following table presents the effects of the restatement to the accompanying consolidated statement of operations and comprehensive loss for the three months ended September 30, 2024:

		As Previously Reported				Restated				Net Adjustment

Interest Income		$	-			$	13,434			$	13,434

Net Loss before income taxes			(1,299,391	)			(1,285,957	)			13,434

Net loss attributable to Clean Energy Technologies, Inc.			(1,299,391	)			(1,285,957	)			13,434
Total Comprehensible Loss		$	(1,217,313	)		$	(1,203,879	)		$	13,434

The following table presents the effects of the restatement to the accompanying consolidated statement of operations and comprehensive loss for the nine months ended September 30, 2024:

		As Previously Reported				Restated				Net Adjustment

Interest Income		$	-			$	39,415			$	39,415

Net Loss before income taxes			(3,550,669	)			(3,511,254	)			39,415

Net loss attributable to Clean Energy Technologies, Inc.			(3,550,669	)			(3,511,254	)			39,415
Total Comprehensible Loss		$	(3,527,995	)		$	(3,488,580	)		$	39,415

The following table presents the effects of the restatement to the accompanying consolidated statement of cash flows for the nine months ended September 30, 2025:

		As Previously Reported				Restated				Net Adjustment

Net Income / (Loss)		$	(3,522,342	)		$	(3,712,941	)		$	(190,599	)
Amortization of debt discount			1,395,168				1,398,686				3,518
Change in FV of warrant liability			-				378				378
(Increase) decrease in accounts receivable			(449,241	)			(99,241	)			350,000
(Increase) decrease in contract asset			-				(43,112	)			(43,112	)
(Increase) decrease in inventory			371,300				337,975				33,325

Net Cash Used In Operating Activities		$	(6,218,085	)		$	(6,131,225	)		$	86,860

The following table presents the effects of the restatement to the accompanying consolidated statement of cash flows for the nine months ended September 30, 2024:

		As Previously Reported				Restated				Net Adjustment

Net Income / (Loss)		$	(3,550,669	)		$	(3,511,254	)		$	39,415
(Increase) decrease in contract asset			-				(39,415	)			(39,415	)

Net Cash Used In Operating Activities		$	(2,788,608	)		$	(2,788,608	)		$	-