Dais (DLYT) 10-K/A 29 Sep 21 2020 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2020	Sep. 17, 2021	Jun. 30, 2020
Cover [Abstract]
Entity Registrant Name	DAIS Corp
Entity Central Index Key	0001125699
Document Type	10-K/A
Amendment Flag	true
Amendment Description	This Amendment No. 1 on Form 10-K/A (this “Amendment”) to the Yearly Report on Form 10-K for the fiscal year ended December 31, 2021 (the “Form 10-K”) of Dais Corporation is being filed solely for the purpose of furnishing Exhibit 101 (Interactive Data File) to the Form 10-K, which was not included in the original filing of the Form 10-K with the Securities and Exchange Commission on September 17, 2021 (the “Original Filing Date”). No other changes have been made to the Form 10-K. This Amendment speaks as of the Original Filing Date and does not reflect events that may have occurred subsequent to the Original Filing Date, and does not modify or update in any way the disclosures made in the Form 10-K.
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	No
Document Period End Date	Dec. 31, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Entity Common Stock Shares Outstanding		9,415,425
Entity Public Float			$ 28,465
Document Annual Report	true
Document Transition Report	false
Entity Interactive Data Current	No

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2020	Dec. 31, 2019
CURRENT ASSETS:
Cash and cash equivalents	$ 36,516	$ 4,083
Accounts receivable, net	502	12,883
Other receivables	6,169	34,144
Inventory	65,656	91,281
Prepaid expenses	30,670	32,362
Total Current Assets	139,513	174,753
Property and equipment, net	4,501	30,957
OTHER ASSETS:
Deposits	4,780	4,780
Patents, net	153,592	146,135
Total Other Assets	158,372	150,915
TOTAL ASSETS	302,386	356,625
CURRENT LIABILITIES:
Accounts payable, including related party payables of $305,081 and $280,247 on December 31, 2020 and 2019, respectively	984,485	952,415
Accrued expenses, other, including interest due to related party of $679,239 and $444,476 on December 31, 2020 and 2019, respectively	1,515,740	1,034,745
Accrued compensation and related benefits	2,120,951	2,019,777
Customer deposits	43,109	91,742
Notes payable to related parties	2,125,600	1,832,600
Current portion of deferred revenue	348,656	398,656
Derivative liabilities	3,845,662	2,349,471
Note payable - due within one year	26,200	0
Convertible notes payable, net of unamortized debt discount and deferred debt issuance costs	1,453,960	1,336,213
Total Current Liabilities	12,464,363	10,015,619
Notes payable - due after one year	294,750	0
Note payable - related party - due after one year	0	10,000
Total Liabilities	12,759,113	10,025,619
STOCKHOLDERS' DEFICIT
Preferred stock, undesignated; $0.01 par value; 7,990,000 shares authorized; no shares issued and outstanding	0	0
Common stock; $0.01 par value; 1,100,000,000 shares authorized; 278,757 and 278,757 shares issued and 278,128 and 278,128 shares outstanding on December 31, 2020 and 2019, respectively	2,788	2,788
Capital in excess of par value	45,976,660	45,976,660
Accumulated deficit	(56,974,063)	(54,186,330)
Total stockholder dias corp.	(10,994,615)	(8,206,882)
Treasury stock at cost, 629 shares on December 31, 2020 and 2019, respectively	(1,462,112)	(1,462,112)
Total Stockholders' Deficit	(12,456,727)	(9,668,994)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	302,386	356,625
Preferred Stock Series A [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, undesignated; $0.01 par value; 7,990,000 shares authorized; no shares issued and outstanding	0	0
Preferred Stock, Series B [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, undesignated; $0.01 par value; 7,990,000 shares authorized; no shares issued and outstanding	$ 0	$ 0

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Common stock, shares par value	$ 0.01	$ 0.01
Common stock, shares authorized	1,100,000,000	1,100,000,000
Common stock, shares issued	278,757	278,128
Common stock, shares outstanding	278,757	278,128
Treasury stock shares	629	629
Related party payables included in accounts payable	$ 305,081	$ 280,247
Interest payable, related party included in accrued expenses	$ 679,239	$ 444,476
Preferred Stock, Series B [Member]
Preferred stock, shares par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares issued	10	10
Preferred stock, shares outstanding	10	10
Preferred Stock Series A [Member]
Preferred stock, shares par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Preferred Stock Undesignated [Member]
Preferred stock, shares par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	7,990,000	7,990,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
REVENUE
Sales	$ 952,845	$ 830,625
Royalty and license fees	50,000	75,000
Revenues	1,002,845	905,625
COST OF GOODS SOLD	545,068	600,213
GROSS MARGIN	457,777	305,412
OPERATING EXPENSES
Research and development, net of government grant proceeds of $123,055 and $89,994 for the years ended December 31, 2020 and 2019, respectively	98,645	203,757
Selling, general and administrative	1,079,594	1,369,037
TOTAL OPERATING EXPENSES	1,178,239	1,572,794
LOSS FROM OPERATIONS	(720,462)	(1,267,382)
OTHER INCOME (EXPENSE)
Interest expense	(1,127,807)	(2,126,590)
Change in fair value of derivative	(939,464)	(712,952)
Gain on extinguishment of debt	0	57,784
TOTAL OTHER EXPENSE, NET	(2,067,271)	(2,781,758)
NET LOSS	$ (2,787,733)	$ (4,049,140)
NET LOSS PER COMMON SHARE, BASIC AND DILUTED	$ (10.02)	$ (25.67)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED	278,128	157,771

STATEMENTS OF STOCKHOLDERS DEFI

STATEMENTS OF STOCKHOLDERS DEFICIT - USD ($)	Total	Preferred Stock	Common Stock	Capital in Excess of Par Value	Accumulated Deficit	Treasury Stock
Balance, shares at Dec. 31, 2018		10	74,910
Balance, amount at Dec. 31, 2018	$ (6,801,397)	$ 0	$ 749	$ 44,797,156	$ (50,137,190)	$ (1,462,112)
Shares issued upon conversion of debt, shares			203,020
Shares issued upon conversion of debt, amount	954,646	$ 0	$ 2,030	952,616	0	0
Issuance of common stock for finance cost, shares			550
Issuance of common stock for finance cost, amount	10,000	$ 0	$ 6	9,994	0	0
Adjustment for fractions, shares			277
Adjustment for fractions, amount	0	$ 0	$ 3	(3)	0	0
Warrants issued for finance cost	216,897		0	216,897	0	0
Net loss	(4,049,140)	$ 0	$ 0	0	(4,049,140)	0
Balance, shares at Dec. 31, 2019		10	278,757
Balance, amount at Dec. 31, 2019	(9,668,994)	$ 0	$ 2,788	45,976,660	(54,186,330)	(1,462,112)
Net loss	(2,787,733)	$ 0	$ 0	0	(2,787,733)	0
Balance, shares at Dec. 31, 2020		10	278,757
Balance, amount at Dec. 31, 2020	$ (12,456,727)	$ 0	$ 2,788	$ 45,976,660	$ (56,974,063)	$ (1,462,112)

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (2,787,733)	$ (4,049,140)
Adjustments to reconcile net loss to net cash used by operating activities:
Amortization of deferred debt issue costs	5,848	48,094
Depreciation and amortization	44,093	42,717
Change in fair value of derivative liability	939,464	712,952
Non-cash interest expenses	556,727	1,047,141
Amortization of debt discount	101,899	664,329
Gain on extinguishment of debt	0	(57,784)
Legal fees paid through proceeds of notes payable	0	150,000
(Increase) decrease in:
Accounts receivable	12,381	21,160
Inventory	25,625	(38,097)
Other receivables	27,975	(19,796)
Prepaid expenses/Other assets	1,692	16,292
Increase (decrease) in:
Accounts payable	32,070	319,841
Accrued expenses	582,169	461,275
Customer deposits	(48,633)	12,926
Deferred revenue	(50,000)	(50,000)
Net cash used in operating activities	(556,423)	(718,090)
CASH FLOWS FROM INVESTING ACTIVITIES:
Increase in patent costs	(25,094)	(11,547)
Purchases of property and equipment	0	0
Net cash used in investing activities	(25,094)	(11,547)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from notes payable - related parties	293,000	500,600
Proceeds from notes payable	393,450	237,500
Repayments of notes	(72,500)	(33,680)
Net cash provided by financing activities	613,950	704,420
Net increase (decrease) in cash	32,433	(25,217)
Cash, beginning of period	4,083	29,300
Cash, end of period	36,516	4,083
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	1,841	7,311
NON-CASH FINANCING AND FINANCING ACTIVITIES
Issuance of common stock upon conversion of notes and accrued interest	0	954,646
Notes and accrued interest converted to common stock	0	328,011
Debt costs deducted from proceeds of note	0	20,000
Issuance of common stock for finance cost	0	10,000
Issuance of warrants for debt modification	0	216,897
Initial derivative liability at issuance of notes	0	1,112,125
Initial debt discount at issuance of notes	$ 0	$ 393,994

Background Information

Background Information	12 Months Ended
	Dec. 31, 2020
Background Information
Note 1. Background Information	Dais Corporation (“Dais”, “us,” “we,”, the “Company”), a New York corporation, is a nano-structured polymer technology materials company having developed and now commercializing products using its family of nanomaterial called Aqualyte. The first commercial product is called ConsERV, a fixed plate energy recovery ventilator which we believe is useful in meeting building indoor fresh air requirements while saving energy and lowering emissions for most forms of heating, ventilation and air conditioning (HVAC) equipment. The second commercial product is NanoClear, a water clean-up process useful in the creation of potable water from most forms of contaminated water including industrial process wastewater (petrochemical, steel, etc.) sea, brackish, or wastewater. We continue to develop other nano-structured polymer technology applications in a variety of markets. The Company was incorporated in April 1993 and its corporate headquarters is in Odessa, Florida. The Company is dependent on third parties to manufacture the key components needed for its nanostructured materials and some portion of the value-added products made with these materials. Accordingly, a suppliers’ failure to supply components in a timely manner, or to supply components that meet the Company’s quality, quantity and cost requirements or technical specifications, or the inability to obtain alternative sources of these components on a timely basis or on acceptable terms, would create delays in production of the Company’s products and/or increase its unit costs of production. Certain of the components or the processes of the Company’s suppliers are proprietary. If the Company was ever required to replace any of its suppliers, it should be able to obtain comparable components from alternative suppliers at comparable costs, but this would create a delay in production and may briefly affect the Company’s operations. On November 2, 2018, the shareholders of the Company approved an increase in the authorized common shares of the company from 240,000,000 shares to 340,000,000 shares. On March 14, 2019, the shareholders approved an increase in authorized common shares from 340,000,000 shares to 1,100,000,000 shares. In July 2019, the shareholders of the Company approved a reverse stock split of the issued and outstanding shares of the Company’s common stock at the ratio ranging from one-for-500 to one-for-2,000. On October 31, 2019, the Company amended its Certificate of Incorporation to reflect a one-for-2,000 reverse stock split of the Company’s common stock. The reverse split was effective December 6, 2019. All share and per share data have been retroactively restated in the accompanying financial statements and footnotes to reflect the effects of the reverse split.

Going Concern and Managements P

Going Concern and Managements Plans	12 Months Ended
	Dec. 31, 2020
Going Concern and Managements Plans
Note 2. Going Concern and Management's Plans	The accompanying financial statements have been prepared assuming the Company will continue as a going concern. For the year ended December 31, 2020, the Company generated a net loss of $2,787,733 and has incurred significant losses since inception. As of December 31, 2020, the Company has an accumulated deficit of $56,974,063, total stockholders’ deficit of $12,456,727, negative working capital of $12,324,850 and cash and cash equivalents of $36,516. The Company used $556,423 and $718,090 of cash for operations during the years ended December 31, 2020 and 2019, respectively, which was funded primarily by proceeds from loans from related parties and others. There is no assurance that any such financing will be available in the future. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company is currently pursuing the following sources of short and long-term working capital: 1. The Company has selected targeted parties that it is actively working with who are interested in licensing, purchasing the rights to, or establishing a joint venture to commercialize applications of the Company’s technology; 2. The Company continues to seek capital from certain strategic and/or government (grant) related sources. These sources may, pursuant to any agreements that may be developed in conjunction with such funding, assist in the product definition and design, roll-out and channel penetration of products; and 3. The Company is actively working with newer investors, private equity companies, purchase order financing parties, and its existing debt holders to restructure its existing debt and obtain short and long-term working and growth capital. Any failure by the Company to timely procure additional financing or investment adequate to fund the ongoing operations, including planned product development initiatives and commercialization efforts, will have material adverse consequences on the Company’s financial condition, results of operations and cash flows as could any unfavorable terms. There are no assurances the Company will be able to obtain the financing and planned product development commercialization. Accordingly, the Company may not have the ability to continue as a going concern. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Significant Accounting Policies
Note 3. Significant Accounting Policies	The significant accounting policies followed are: Use of estimates - Significant estimates underlying the Company’s reported financial position and results of operations include the allowance for doubtful accounts, fair value of stock-based compensation, fair value of derivative liabilities, valuation allowance on deferred taxes and the warranty reserve. Revenue recognition - In certain instances, the Company’s ConsERV system product may carry a limited warranty of up to one year for all parts contained therein except for the energy recovery ventilator core produced and sold by the Company. The distributor of the ConsERV system may carry a limited warranty of up to ten years. The limited warranty includes replacement of defective parts for the ConsERV system and includes workmanship and material failure for the ConsERV core. The Company recorded an accrual of $91,531 for future warranty expenses at December 31, 2020 and 2019, which is included in accrued expenses, other. Royalty revenue is recognized as earned. The Company recognized royalty revenue of $0 and $25,000 for the years ended December 31, 2020 and 2019, respectively. Revenue derived from the sale of licenses is deferred and recognized as license fee revenue on a straight-line basis over the life of the license, or until the license arrangement is terminated. The Company recognized license fee revenue of $50,000 for each of the years ended December 31, 2020 and 2019. The Company accounts for revenue arrangements with multiple elements under the provisions of the Financial Accounting Standards Boards (FASB) Accounting Standards Codification (ASC) Topic 605-25, “Revenue Recognition-Multiple-Element Arrangements.” In order to account for these agreements, the Company must identify the deliverables included within the agreement and evaluate which deliverables represent separate units of accounting based on if certain criteria are met, including whether the delivered element has stand-alone value to the licensee. The consideration received is allocated among the separate units of accounting, and the applicable revenue recognition criteria are applied to each of the separate units. In December 2017, the Company and Zhejiang MENRED Environmental Tech Co, Ltd., Zhejiang Province, China (“Menred”), entered into a License and Supply Agreement (the “Agreement”), effective December 21, 2017. Pursuant to the Agreement, the Company licensed certain intellectual property and improvements to Menred, for use in the manufacture and sale of energy recovery ventilators (“ERV”) and certain other HVAC systems for installation in commercial, residential, or industrial buildings in China. Menred also agreed to purchase its requirements of certain products from the Company for Menred’s use, pursuant to the terms and conditions of the Agreement. Menred will also pay royalties, as defined, to the Company on a quarterly basis, based on price and production volume as provided by Menred. No royalties are due within the first year of the Agreement. Also pursuant to the Agreement, the Company is required to purchase 50,000 square meters of Product from Menred for delivery as an annual minimum with a 10,000 square meter minimum order quantity per delivery. The Agreement has a ten-year term with mutually agreed upon five-year extensions. Shipping and handling fees billed to customers are included in revenue. Shipping and handling fees associated with freight are generally included in cost of revenue. Cash and cash equivalents - Accounts receivable - Concentrations - Other receivables - Fair Value of Financial Instruments - Inventory - Property and equipment - Intangible assets Long-lived assets - Government Funding - Research and development expenses and funding proceeds - Stock issuance costs - Common stock - Derivative Liability Warranties - Stock based compensation There were no grants in 2020 or 2019. Fair Value Measurements 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 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. · Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g. interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. · Level 3 - Inputs that are both significant to the fair value measurement and unobservable. A financial asset or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. The Company has recorded a derivative liability for its convertible notes which contain variable conversion prices. The table below summarizes the fair values of our financial liabilities as of December 31, 2020: Fair Value at December 31, Fair Value Measurement Using 2020 Level 1 Level 2 Level 3 Derivative liability $ 3,845,662 $ - $ - $ 3,845,662 The reconciliation of the derivative liability measured at fair value on a recurring basis using unobservable inputs (Level 3) is as follows for the years ended December 31, 2020 and 2019: December 31, December 31, 2020 2019 Balance, beginning of year $ 2,349,471 $ 1,280,188 Additions 556,727 1,112,125 Extinguished derivative liability - (755,794 ) Change in fair value of derivative liabilities 939,464 712,952 $ 3,845,662 $ 2,349,471 Income taxes - The Company identifies and evaluates uncertain tax positions, if any, and recognizes the impact of uncertain tax positions for which there is a less than more-likely-than-not probability of the position being upheld when reviewed by the relevant taxing authority. Such positions are deemed to be unrecognized tax benefits and a corresponding liability is established on the balance sheet. The Company has not recognized a liability for uncertain tax positions. If there were an unrecognized tax benefit, the Company would recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. The Company’s 2017 through 2020 tax years remain open and subject to examination by the Internal Revenue Service. Earnings (loss) per share Recent Accounting Pronouncements - In December 2019, the FASB issued ASU 2019-12, “ Simplifying the Accounting for Income Taxes Other recent accounting pronouncements issued by the FASB and the SEC did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2020
Property and Equipment
Note 4. Property and Equipment	Property and equipment consist of the following: December 31, 2020 2019 Furniture and fixtures $ 20,966 $ 20,966 Computer equipment and software 21,761 21,761 Demonstration equipment 92,733 92,733 Office and lab equipment 307,899 308,949 Leasehold improvements 14,808 14,808 Property and equipment, gross 458,167 459,217 Less accumulated depreciation 453,666 428,260 Property and equipment, net $ 4,501 $ 30,957

Accrued Expenses Other

Accrued Expenses Other	12 Months Ended
	Dec. 31, 2020
Accrued Expenses Other
Note 5. Accrued Expenses, Other	Accrued expenses, other consists of the following: December 31, 2020 2019 Accrued expenses, other $ 185,656 $ 166,158 Accrued interest 1,238,553 777,056 Accrued warranty costs 91,531 91,531 $ 1,515,740 $ 1,034,745

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2020
Related Party Transactions
Note 6. Related Party Transactions	The Company rents a building that is owned by two stockholders of the Company, one of which is the Chief Executive Officer. Rent expense for this building is $4,066 per month, including sales tax. The Company recognized rent expense (including property tax charges) related to this lease of $57,946 and $57,565 for the years ended December 31, 2020 and 2019, respectively. The lease term will terminate upon 30 days’ written notice from landlord or 90 days written termination from us. The Company has accrued compensation due to the Chief Executive Officer as of December 31, 2020 and 2019 of $1,983,639 and $1,882,464, respectively, included in accrued compensation and related benefits in the accompanying balance sheets. On June 24, 2016, the Company entered into a Loan and Security Agreement (“Security Agreement”) with Patricia Tangredi (the “Holder”) pursuant to which the Company issued a Senior Secured Promissory Note for $150,000 (the “Note”). The interest rate is 12% per annum compounded daily with a minimum interest payment of $2,000. The Note grants the Holder a secured interest in the assets of the Company. Ms. Tangredi is the wife of Timothy N. Tangredi, the Company’s CEO and stockholder, and therefore is a related party of the Company. Pursuant to the Note, the Company is to pay the Holder the principal amount of $150,000 plus all interest due thereon in accordance with terms and conditions of the Security Agreement on the earlier of: (i) the date upon which the Company secures funds, regardless of source, equal to or exceeding, in the aggregate, $1,000,000 or (ii) October 31, 2016 (the “Maturity Date”). During 2016 to the period ended December 31, 2020, the Holder extended the Note pursuant to various amendments. Pursuant to the amendments, the principal amount due was increased to $2,115,600 with an extended maturity date of December 23, 2020. As of the date of filing, the maturity date had been extended to April 8, 2021. At the time of this filing the Company is actively engaged in negotiating an extension with the Senior Secured Note Holder. The Senior Secured Note Holder has not placed the note into default pending the outcome of the renegotiation process. The Company has used the proceeds of the Note and related amendments for working capital purposes. Interest expense on the Note was $234,163 and $182,425 for the years ended December 31, 2020 and 2019. Accrued interest on the Note was $678,489 and $444,326 at December 31, 2020 and 2019, respectively. During May 2019 Dais Holdings Corp. (Dais Holdings”) was formed in Vancouver, B.C. and is wholly owned by our Chief Executive Officer. Dais Holdings’ purpose is to facilitate debt financing in Europe. The intent is for Dais Holdings to enter into the debt transactions. It will then immediately loan any proceeds received to the Company on the same or similar terms as the European debt. To date, Dais Holdings has not entered any transactions and Dais Corporation has not received any funding from Dais Holdings. The Company has paid the professional and other fees for setting up the Dais Holdings structure, aggregating $150,000. Ultimately, Dais Corporation will benefit from the Dais Holdings capital raise activities, and therefore has borne the cost. The costs have been expensed as incurred. On October 12, 2019, the Company entered into a promissory note with an entity controlled by our Chief Executive Officer in the amount of $10,000. The note bears interest at 10% per year and matures on October 12, 2021. Interest expense on the note was $600 and $150 for the years ended December 31, 2020 and 2019. Accrued interest was $750 and $150 at December 31, 2020 and 2019, respectively. On February 27, 2015, the Company, and Timothy N. Tangredi, the Company’s Chief Executive Officer entered into an amendment (the “Tangredi Employment Agreement Amendment”) to Mr. Tangredi’s Amended and Restated Employment Agreement. Currently, the Company has non-interest-bearing accrued compensation due to the Chief Executive Officer for deferred salaries earned and unpaid as described above. The Tangredi Employment Agreement Amendment provides that, if at any time during a calendar year, the unpaid compensation is greater than $500,000, Mr. Tangredi must convert $100,000 of unpaid compensation into the Company’s common stock during such calendar year. The conversion rate shall be equal to 75% of the average closing price for the Company’s common stock for the 30 trading days prior to the date of conversion. The Company shall also pay to Mr. Tangredi a cash payment equal to 20% of the compensation income incurred because of the conversion. The Company has waived the conversion requirement from 2015 to the present. See Note 13 Commitments and Contingencies for further disclosure of the terms of Mr. Tangredi’s employment agreement. Further, at any time any “person” or “group” (as such terms are used in Sections 13(d) and 14(d) of the Securities Exchange Act of 1934) becomes the “beneficial owner” (as defined in Rules 13(d)-3 and 13(d)-5 under such Act) of greater of 40% of the then-outstanding voting power of the voting equity interests of the Company or a person or group initiate a tender offer for the Company’s common stock, Mr. Tangredi may convert unpaid compensation into Class A Convertible Preferred Stock (“Class A Preferred Stock”) of the Company at a conversion price of $1.50 per share. The Board of Directors waived the requirement to convert $100,000 of unpaid compensation into common stock during 2016. No amounts have been converted under the terms of the Tangredi Employment Agreement Amendment to date. The above terms and amounts are not necessarily indicative of the terms and amounts that would have been incurred had comparable transactions been entered into with independent parties.

Equity Transactions

Equity Transactions	12 Months Ended
	Dec. 31, 2020
Equity Transactions
Note 7. Equity Transactions	Preferred Stock At December 31, 2020 and 2019, the Company’s Board of Directors has authorized 10,000,000 shares of preferred stock with a par value of $0.01 to be issued in series with terms and conditions to be determined by the Board of Directors. 2,000,000 of the shares of preferred stock has been designated as Class A Preferred Stock. The Class A Preferred Stock shall entitle the holder thereof to 150 votes on all matters submitted to a vote of the stockholders of the Company. 10,000 of the shares of preferred stock has been designated as Class B Preferred Stock. The Class A Preferred Stock shall entitle the holder thereof to 150 votes on all matters submitted to a vote of the stockholders of the Company. The Class B Stock includes the right to vote in an amount equal to 51% of the votes to approve certain corporate actions, including, without limitation, changing the name of the Company and increasing the number of authorized shares. Upon any liquidation, dissolution or winding up of the Company, no distribution shall be made to the holders of shares of stock ranking junior (either as to dividends or upon liquidation, dissolution or winding up) to the Class A or Class B Preferred Stock unless, prior thereto, the holders of shares of Class A or Class B Preferred Stock shall have received $1.50 per share (the “Stated Amount”). The Class A and Class B Preferred Stock shall rank, with respect to the payment of liquidation, dividends and the distribution of assets, senior to the Company’s Common Stock. The Holder (as defined in the Class A Preferred Stock certificate of designations) of the Class A Preferred Stock may convert all or part of the outstanding and unpaid Stated Amount (as defined in the Class A Preferred Stock certificate of designations) into fully paid and non-assessable shares of the Company’s common stock at the Conversion Price (as defined in the Class A Preferred Stock certificate of designations). The number of shares receivable upon conversion equals the Stated Amount divided by the Conversion Price. The Conversion Price shall be equal to the 75% of the average closing price for the 30 trading days prior to the election to convert. At no time will the Company convert any of the Stated Amount into common stock if that would result in the Holder beneficially owning more than 49% of the sum of the voting power of the Company’s outstanding shares of common stock plus the voting power of the Class A Preferred Stock. No shares of Class A Preferred Stock have been issued. The shares of the Class B Preferred Stock shall be automatically redeemed by the Company at $0.01 per share on the date that Timothy N. Tangredi ceases, for any reason, to serve as an officer, director, or consultant of the Company. Common Stock At December 31, 2020, the Company’s Board of Directors has authorized 1,100,000,000 shares of common stock with a par value of $0.01 to be issued in series with terms and conditions to be determined by the Board of Directors. On November 2, 2018, the shareholders of the Company approved an increase in the authorized common shares of the company from 240,000,000 shares to 340,000,000 shares. On March 14, 2019, the shareholders approved an increase in authorized common shares from 340,000,000 shares to 1,100,000,000 shares. In July 2019, the shareholders of the Company approved a reverse stock split of the issued and outstanding shares of the Company’s common stock at the ratio ranging from one-for-500 to one-for-2,000. On October 31, 2019, the Company amended its Certificate of Incorporation to reflect a one-for-2,000 reverse stock split of the Company’s common stock. The reverse split was effective December 6, 2019. All share and per share data have been retroactively restated in the accompanying financial statements and footnotes to reflect the effects of the reverse split. 2020 Transactions: There were no common stock transaction in 2020. 2019 Transactions: During the year ended December 31, 2019, the Company issued 203,020 shares of common stock with a value of $954,646 upon the conversion of $286,960 principal amount of notes and related accrued interest and costs of $41,051. During the year ended December 31, 2019, the Company issued 550 shares of common stock, valued at $10,000, as a finance cost.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2020
Notes Payable
Note 8. Notes Payable	Paycheck Protection Program Loan On April 29, 2020, the Company received $144,750 in a loan borrowed from a bank pursuant to the Paycheck Protection Program under the CARES Act guaranteed by the Small Business Administration (“SBA”), which we expect to be forgiven in part or in full, subject to our compliance with the conditions of the Paycheck Protection Program. If not forgiven, the terms on the note provide for interest at 1% per year and the note mature in 24 months, with 18 monthly payments of $8,146 beginning after the initial 6 month deferral period for payments. Please see Subsequent Events (Note 15) for more information. Small Business Administration Loan On June 12, 2020, the Company received $150,000 in a loan borrowed from the SBA. Installment payments, including principal and interest, of $731 monthly, will begin 12 months from the date of the note. The balance of principal and interest will mature 30 years from the date of the note. Interest will accrue at the rate of 3.75% per year. Secured Promissory Notes On April 3, 2020, the Company received $54,000 pursuant to a secured promissory note. The note bore interest at 10% per year and matured on June 25, 2020. The note provided for a minimum payment of $7,500 for fees and expenses incurred by the lender. The note was secured by the Company’s receivables, inventory and interest in a certain purchase order issued to the Company by a customer. The note was repaid on August 3, 2020. On October 8, 2020, the Company received $18,500 pursuant to a secured promissory note. The note bore interest at 10% per year and matured on December 8, 2020. The note provided for a minimum payment of $2,300 for fees and expenses incurred by the lender. The note was secured by the Company’s receivables, inventory and interest in a certain purchase order issued to the Company by a customer. The note was repaid on December 7, 2020. On December 15, 2020, the Company received $26,200 pursuant to a secured promissory note. The note bears interest at 10% per year and matures on March 20, 2021. The note provides for a minimum payment of $2,000 for fees and expenses incurred by the lender. The note is secured by the Company’s receivables, inventory and interest in a certain purchase order issued to the Company by a customer. The principal amount of $26,200 was repaid on March 18, 2021. As of the date of filing, the interest and fees remain unpaid.

Convertible Notes Payable

Convertible Notes Payable	12 Months Ended
	Dec. 31, 2020
Convertible Notes Payable
Note 9. Convertible Notes Payable	April 2021 – Convertible Note Payable Exchange As of April 2021, the Company and its eight convertible note holders came to agreement on a program where the debt totaling $2,111,334 would be exchanged for 7,036,667 common shares at $0.30 per share, and 3,576,733 one-year warrant shares (50% warrant coverage) having a strike price of $0.30. All convertible notes were signed off by June 30, 2021, and all certificates and warrants were issued by July 16, 2021. The table below summarizes the transaction. December 31, 2020 and 2019 The Company’s convertible promissory notes at December 31, 2020 and 2019 are as follows: December 31, 2020 December 31, 2019 Convertible notes payable, bearing interest at 8- 10% $ 1,453,960 $ 1,453,960 Unamortized debt discount - (101,899 ) Unamortized deferred debt issuance cost - (5,848 ) Total 1,453,960 1,346,213 Current portion $ 1,453,960 $ 1,346,213 2019 Transactions February 2019 Note On February 20, 2019, the Company issued a convertible note with a face amount of $155,000. The note and related accrued interest are convertible, at the option of the holder, into shares of the Company’s common stock at a conversion price of 60% of the lowest trading price for 15 days prior to conversion. The note bears interest at 8% per year and matures on February 20, 2020. The note contains original issue discount aggregating $12,500 which is being amortized over the life of the note. The Company has also agreed to issue 550 shares of common stock with a value of $10,000 in connection with the note. The shares have been valued at $10,000. This cost will also be amortized over the life of the note. The Company received cash proceeds of $142,500. March 2019 Note On March 26, 2019, the Company issued a convertible note with a face amount of $78,750. The note and related accrued interest are convertible, at the option of the holder, into shares of the Company’s common stock at a conversion price of 60% of the lowest trading price for 15 days prior to conversion. The note bears interest at 8% per year and matures on March 7, 2020. The note included legal costs of $3,750 which were deducted from the proceeds, which will be amortized over the life of the note. Proceeds of $75,000 were used for legal fees and were disbursed directly to the attorney. July 2019 Notes On July 3, 2019, the Company issued a convertible note with a face amount of $100,000. The note and related accrued interest are convertible, at the option of the holder, into shares of the Company’s common stock at a conversion price of 60% of the lowest trading price for 15 days prior to conversion. The note bears interest at 8% per year and matures on July 3, 2020. The note included legal costs of $5,000 which were deducted from the proceeds and which will be amortized over the life of the note. The Company received cash proceeds of $95,000. On July 18, 2019, the Company issued a convertible note with a face amount of $78,750. The note and related accrued interest are convertible, at the option of the holder, into shares of the Company’s common stock at a conversion price of 60% of the lowest trading price for 15 days prior to conversion. The note bears interest at 8% per year and matures on March 7, 2020. The note included legal costs of $3,750 which were deducted from the proceeds and which will be amortized over the life of the note. Proceeds of $75,000 were used for legal fees and were disbursed directly to the attorney. During the year ended December 31, 2020, the Company amortized $101,899 of debt discount and $5,848 of debt issue costs to interest expense. During the year ended December 31, 2019, the Company amortized $292,094 of debt discount and $16,651 of debt issue costs to interest expense. Unamortized debt discount and debt costs of $68,079 and $3,295, respectively, were charged against gain on extinguishment of debt at the time of redemption during 2019. 2018 Notes The company entered various convertible notes during 2018, aggregating $1,041,460 at December 31, 2019. The notes all matured during 2019. Three notes that came due during the period were extended to August 15, 2019. Pursuant to the terms of the extensions, we have agreed to issue 500 shares of common stock for each month that the notes are outstanding, commencing in April 2019. The shares have not been issued at December 31, 2020. We have accrued $3,451 as interest expense during 2020 for the 18,000 shares due for the extensions. We had accrued $34,323 as interest expense during 2019 for the 13,000 shares due for the extensions. All notes are currently being renegotiated. During the year ended December 31, 2019, the Company amortized $372,236 of debt discount and $31,443 of debt issue costs to interest expense. Unamortized debt discount and debt costs of $68,079 and $3,296, respectively, were charged against gain on extinguishment of debt at the time of redemption during 2019. Debt conversions During the year ended December 31, 2019, the Company issued 203,020 shares of common stock with a value of $954,646 upon the conversion of $286,960 principal amount of notes and related accrued interest and costs of $41,051. The Company also made a cash payment of $33,680 against principal. In addition, $755,794 of derivative liability was extinguished. The company recorded gain on extinguishment of debt of $57,784.

Derivative Liabilities

Derivative Liabilities	12 Months Ended
	Dec. 31, 2020
Derivative Liabilities
Note 10. Derivative Liabilities	The Company has identified certain embedded derivatives related to its convertible notes. Since the notes are convertible into a variable number of shares or have a price reset feature, the conversion features of those notes are recorded as derivative liabilities. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date and to adjust to fair value as of each subsequent balance sheet date. 2019 Notes The Company identified embedded derivatives related to the conversion features of the various 2019 notes. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the Dais derivatives as of the inception date of the note and to adjust the fair value as of each subsequent balance sheet date. The Company has recorded additions to the derivative conversion liabilities related to the conversion feature attributable to interest accrued during the periods. These additions totaled $369,233 and $82,154 for the years ended December 31, 2020 and 2019, respectively, and were charged to interest expense. During the year ended December 31, 2020, the Company recorded expense of $728,121 related to the change in the fair value of the derivatives. The fair value of the embedded derivative was $2,604,038 at December 31, 2020, determined using the Black Scholes Model with the following assumptions: (1) risk free interest rate of 0.09%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 382%; and (4) an expected life of 6 months. During the year ended December 31, 2019, the Company recorded expense of $534,539 related to the change in the fair value of the derivatives. The fair value of the embedded derivative was $1,506,684 at December 31, 2019, determined using the Black Scholes Model with the following assumptions: (1) risk free interest rate of 1.51% - 1.6%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 537% - 751%; and (4) an expected life of 2 – 6 months. During the year ended December 31, 2019, the Company issued 25,079 shares of common stock upon the conversion of $9,800 principal amount of notes and related accrued interest and costs of $3,600. As a result of the conversions and payment, derivative liability in the amount of $47,372 was extinguished. We recorded gain on extinguishment of debt of $57,784 during 2019. 2018 Notes The Company identified embedded derivatives related to the conversion features of the various 2018 notes. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the Dais derivatives as of the inception date of the note and to adjust the fair value as of each subsequent balance sheet date. The Company has recorded additions to the derivative conversion liabilities related to the conversion feature attributable to interest accrued during the periods. These additions totaled $187,494 and $92,608 for the years ended December 31, 2020 and 2019, respectively, and were charged to interest expense. During the year ended December 31, 2020, the Company recorded expense of $211,343 related to the change in the fair value of the derivatives. The fair value of the embedded derivative was $1,241,624 at December 31, 2020, determined using the Black Scholes Model with the following assumptions: (1) risk free interest rate of 0.09%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 382%; and (4) an expected life of 6 months. During the year ended December 31, 2019, the Company recorded expense of $178,413 related to the change in the fair value of the derivatives. The fair value of the embedded derivative was $842,787 at December 31, 2019, determined using the Black Scholes Model with the following assumptions: (1) risk free interest rate of 1.6%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 537%; and (4) an expected life of 6 months. During the year ended December 31, 2019, the Company issued 177,941 shares of common stock upon the conversion of $277,160 principal amount of notes and related accrued interest and costs of $37,451 and made a cash principal payment of $33,680. As a result of the conversions and payment, derivative liability in the amount of $708,422 was extinguished during 2019.

Stock options and warrants

Stock options and warrants	12 Months Ended
	Dec. 31, 2020
Stock options and warrants
Note 11. Stock options and warrants	Options In June 2000 and November 2009, the Company’s Board of Directors adopted, and the shareholders approved, the 2000 Plan and 2009 Plan, respectively (together the “Plans”). The Plans provide for the granting of options to qualified employees of the Company, independent contractors, consultants, directors, and other individuals. The Company’s Board of Directors approved and made available 5,547 and 7,500 shares of common stock to be issued pursuant to the 2000 Plan and the 2009 Plan, respectively. On February 27, 2015, the shareholders approved the Dais Analytic Corporation 2015 Stock Incentive Plan (the “2015 Plan”). The number of shares of common stock reserved for issuance under the 2015 Plan is 5,000. The Plans and the 2015 Plan permit grants of options to purchase common shares authorized and approved by the Company’s Board of Directors. The shares authorized by the Plans have been reduced pursuant to the one-for-2,000 reverse stock split effective December 6, 2019. There were no stock options issued during the year ended December 31, 2020 and 2019. Please see Note 15 – Subsequent Events for more information. The following summarizes the information relating to outstanding stock options activity during 2020 and 2019: Common Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at December 31, 2018 12,446 $ 343.37 5.5 $ - Granted - - Forfeited or expired (1,932 ) 837.15 Outstanding at December 31, 2019 10,514 252.61 5.5 $ - Granted - - Forfeited or expired (638 ) 600.00 Outstanding at December 31, 2020 9,876 $ 230.18 4.8 $ - Exercisable at December 31, 2020 9,876 $ 230.18 4.8 $ - Stock compensation expense related to options was $0 for the years ended December 31, 2020 and 2019. As of December 31, 2020, there was no unrecognized employee stock-based compensation expense related to non-vested stock options. Warrants At December 31, 2020, the Company had outstanding warrants to purchase the Company’s common stock which were issued in connection with multiple financing arrangements and consulting agreements. Information relating to these warrants is summarized as follows: Number of Shares Weighted Average Remaining Life (Years) Weighted Average Exercise Price Warrants at December 31, 2018 13,125 8.70 $ 20.00 Granted 226,000 2.44 Forfeited or expired - - Warrants at December 31, 2019 239,125 9.77 $ 3.41 Granted - - Forfeited or expired - - Warrants at December 31, 2020 239,125 8.77 $ 3.41 Please see Note 15 – Subsequent Events for more information.

Deferred Revenue

Deferred Revenue	12 Months Ended
	Dec. 31, 2020
Deferred Revenue
Note 12. Deferred Revenue	In December 2017, the Company and Zhejiang MENRED Environmental Tech Co, Ltd., Zhejiang Province, China (“Menred”), entered into a royalty bearing License and Supply Agreement (the “License and Supply Agreement”), effective December 21, 2017. Pursuant to the License and Supply Agreement, the Company licensed certain intellectual property and improvements to Menred, for use in the manufacture and sale of certain product types sold by Menred mostly for installation in buildings in China. Menred also agreed to purchase its requirements of certain products from the Company for Menred’s use, pursuant to the terms and conditions of the License and Supply Agreement. Also pursuant to the License and Supply Agreement, each year the Parties have minimum sales commitments of each other’s products. The License and Supply Agreement has a ten-year term with mutually agreed upon five-year extensions. The Company recognized license revenue of $50,000 for each of the years ended December 31, 2020 and 2019. Deferred revenue for the agreement was $348,656 and $398,656 at December 31, 2020 and 2019, respectively. The Company recognized royalty revenue of $0 and $25,000 for the years ended December 31, 2020 and 2019, respectively.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies
Note 13. Commitments and Contingencies	The Company has employment agreements with some of its key employees and executives. These agreements provide for minimum levels of compensation during current and future years. In addition, these agreements call for grants of stock options and for payments upon termination of the agreements. The Company entered into an amended and restated employment agreement with Mr. Tim N. Tangredi, the Company’s President, Chief Executive Officer, and director, dated as of September 14, 2011. Mr. Tangredi’s employment agreement provides for an initial term of three years commencing on September 14, 2011 with the term extending on the second anniversary thereof for an additional two-year period and on each subsequent anniversary of the commencement date for an additional year. Mr. Tangredi’s initial base salary is $200,000. Mr. Tangredi’s base salary shall be increased annually, if applicable, by a sum equal to his current base salary multiplied by one third of the percentage increase in the Company’s yearly revenue compared to the Company’s prior fiscal year revenue; provided however any annual increase in Mr. Tangredi’s base salary shall not exceed a maximum of 50% for any given year. Any further increase in Mr. Tangredi’s base salary shall be at the sole discretion of the board of directors or compensation committee (if applicable). Additionally, at the discretion of the Company’s board of directors and its compensation committee, Mr. Tangredi may be eligible for an annual bonus, if any, of up to 100% of his then-effective base salary, if he meets or exceeds certain annual performance goals established by the board of directors. In addition to this bonus, Mr. Tangredi may be eligible for a separate merit bonus if approved by the board of directors, for specific extraordinary events or achievements such as a sale of a division, major license or distribution arrangement or merger. Mr. Tangredi is entitled to medical, disability and life insurance, as well as six weeks of paid time off annually, an automobile allowance, reimbursement of all reasonable business expenses, automobile insurance and maintenance, and executive conference or educational expenses. Under his employment agreement, in addition to any other compensation which he may receive, if the Company completes a secondary public offering, Mr. Tangredi will be granted an option to purchase up to 260 shares of the Company’s common stock with an exercise price equal to the fair market value per share on the date of grant. This option will become vested and exercisable in thirds, with one third vested upon grant, another third at the one-year anniversary of the grant, and another third upon the second anniversary of the grant. The option shall have a term of ten years, shall be exercisable for up to three years after termination of employment (unless termination is for cause, in which event it shall expire on the date of termination), shall have a “cashless” exercise feature, and shall be subject to such additional terms and conditions as are then applicable to options granted under such plan provided they do not conflict with the terms set forth in the agreement. If Mr. Tangredi’s employment is terminated for any reason, the Company’s will be obligated to pay him his accrued but unpaid base salary, bonus and accrued vacation pay, and any unreimbursed expenses (“Accrued Sums”). In addition to any Accrued Sums owed, if Mr. Tangredi’s employment is terminated by the Company in the event of his disability or without cause or by Mr. Tangredi for good reason, he shall be entitled to: (i) an amount equal to the sum of (A) the greater of 150% of the base salary then in effect or $320,000 plus (B) the cash bonus and/or merit bonus, if any, awarded for the most recent year; (ii) health and life insurance, a car allowance and other benefits set forth in the agreement until two years following termination of employment, and thereafter to the extent required by COBRA or similar statute; and (iii) all stock options, to the extent they were not exercisable at the time of termination of employment, shall become exercisable in full. In addition to any Accrued Sum owed, in the event of termination upon death, Mr. Tangredi shall be entitled to (i) and (iii) above. In addition to any Accrued Sums owed, if Mr. Tangredi elects to terminate employment within one year following a change in control, he shall receive a lump sum payment equal to the sum of (a) the greater of his then current base salary or $210,000 plus (b) the cash bonus and merit bonus, if any, awarded in the most recent year. In addition, he will be entitled to (ii) and (iii) above. The employment agreement also contains customary covenants restricting the use of the Company’s confidential information and solicitation of employees, which are similarly applicable to other executive officers. In addition, the Company is obligated to indemnify Mr. Tangredi for any claims made against him in connection with his employment with the Company, to advance indemnification expenses, and maintain his coverage under the Company’s directors’ and officers’ liability insurance policy. Under the employment agreement, the Company and Mr. Tangredi have agreed that the Company will retain an independent compensation consultant, which may modify the compensation program for Mr. Tangredi and other officers, subject to certain conditions including approval of the board of directors. Notwithstanding the recommendation and board consideration, Mr. Tangredi has the right to continue the current terms of the employment agreement. On February 27, 2015, the Company and Mr. Tangredi entered an amendment to Mr. Tangredi’s Amended and Restated Employment Agreement. Currently, the Company has non-interest-bearing accrued compensation due to the Chief Executive Officer for deferred salaries earned and unpaid as described above. The amendment provides that, if at any time during a calendar year, the unpaid compensation is greater than $500,000, Mr. Tangredi must convert $100,000 of unpaid compensation into the Company’s common stock during such calendar year. The conversion rate shall be equal to 75% of the average closing price for the Company’s common stock for the 30 trading days prior to the date of conversion. The Company shall also pay to Mr. Tangredi a cash payment equal to 20% of the compensation income incurred because of the conversion. Further, at any time any “person” or “group” (as such terms are used in Sections 13(d) and 14(d) of the Securities Exchange Act of 1934) becomes the “beneficial owner” (as defined in Rules 13(d)-3 and 13(d)-5 under such Act) of greater of 40% of the then-outstanding voting power of the voting equity interests or a person or group initiate a tender offer for the Company’s common stock, Mr. Tangredi may convert unpaid compensation to Class A Convertible Preferred Stock of the Company at $1.50 per share. The Board of Directors waived the requirement to convert $100,000 of unpaid compensation into common stock during 2020 and 2019. No amounts have been converted under this agreement to date. Litigation From time to time, claims are made against the Company in the ordinary course of its business, which could result in litigation. Claims and associated litigation are subject to inherent uncertainties and unfavorable outcomes could occur, such as monetary damages, fines, penalties, or injunctions prohibiting the Company from selling one or more products or engaging in other activities. The occurrence of an unfavorable outcome in any specific period could have a material adverse effect on the Company’s results of operations for that period or future periods. In the third quarter of 2015, the Company commenced an action for the cancellation of the 37,500,000 shares issued to Soex (the “Shares”) in connection with a Securities Purchase Agreement, dated January 21, 2014 (“Soex SPA”), and 3,750,000 shares issued to Zan Investment Advisory Limited (“Zan”), which is affiliated with Soex through Aifan Liu, who was appointed as a Company board observer by SOEX and her husband, Xinghong Hua. Sharon Han, General Manager and Chairwoman of Soex, served on our board pursuant to the provisions of the Soex SPA. Ms. Han resigned from the Board of Directors effective February 1, 2016. On April 24, 2014, we entered into a Distribution Agreement (the “Distribution Agreement”), with Soex to distribute certain of the Company’s products in China. As reported in the Company’s Form 10-K for the year ended December 31, 2014 and filed with the Securities and Exchange Commission on April 1, 2015, the Company was entitled to receive, pursuant to the Distribution Agreement, royalties and a $500,000 payment, of which $50,000 has been received, that was due on or before October 24, 2014. Further, the Company reported it had not received any royalties from Soex. Soex is in breach of the Distribution Agreement. As first reported in the Company’s Form 10-Q for the quarter ended June 30, 2015, the Company began pursuing legal action against Soex for breach of the Soex SPA and Distribution Agreement. On July 8, 2015, the Company filed a lawsuit in state courts in Florida against Soex and Zan. Pursuant to the Distribution Agreement, Soex is in material breach of the following: (1) Section 1(a) of the Distribution Agreement for Soex’s failure to make a $225,000 payment to the Company for the appointment of Soex as the exclusive distributor of the Products in the Field and Territory (the “Distribution Payment Default”) in accordance with the terms set forth in the Distribution Agreement. Such payment was due on October 20, 2014 (the “Payment Date”). (2) Section 8(b) of the Distribution Agreement for Soex’s failure to make a $225,000 payment to the Company for the grant of the license and right to manufacture, sell, lease and distribute Products (excluding manufacture of MTM), and to use the Intellectual Property in connection therewith (the “License Payment Default” and, together with the Distribution Payment Default, the “Payment Default”) in accordance with the terms set forth in the Distribution Agreement. Such payment was due on the Payment Date. (3) Section 15(b) of the Distribution Agreement for Soex’s failure to issue to the Company 25% of the equity (the “Equity Default”) of SOEX (Beijing) Environmental Protection Technology Company Limited (the “China Subsidiary”). As a result of the above, we terminated the Soex Distribution Agreement. As provided in Section 14€ of the Soex Distribution Agreement, the Company has the right to enforce any obligation due to us by Soex. As a result, Soex still must (a) pay the remaining $450,000 due under the Distribution Agreement and the amount of Royalties due, plus interest at 1.5% per month (18% per year) with interest accruing from the date that payment was due and (b) issue to us 25% of the equity of SOEX (Beijing) Environmental Protection Technology Company Limited. As provided in Section 14(b), neither us nor Soex shall be liable for compensation, reimbursement or damages due to loss of profits on sales or anticipated sales or losses due to expenditures, investments or commitments made or in connection with the establishment, development or maintenance of the business. The Soex Litigation was moved to the U.S. District Court for the Middle District of Florida where Soex has instituted a counterclaim (Civil Docket Case #: 8:15-CV-02362-MSS-EAJ). On September 19, 2018, a pre-trial conference was held in Tampa finding a trial date set for October 22, 2018. The trial for the original case was held between October 22 and 24, 2018. The jury at the conclusion of the trial did not award monetary damages to either party for claims or counterclaims. On October 24, 2018, the Company initiated a third lawsuit against an affiliate of Soex, Zhongshan Trans-Tech New Material Technology Co. Ltd. Zhongshan, China, (“Transtech”), and the Chairperson of the affiliate and Soex, based on new information learned by the Company. The Company will seek maximum relief and damages for this on-going and growing illegal misuse of the Company’s Intellectual Property. The Company feels this third action will lead in a judgment in favor of the Company.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Taxes
Note 14. Income Taxes	The Company had, subject to limitation, approximately $27,800,000 of net operating loss carryforwards at December 31, 2020, of which approximately $23,400,000 will expire at various dates beginning in 2021 through 2037. In addition, the Company has research and development tax credits of approximately $362,000 at December 31, 2020 available to offset future taxable income, which will expire from 2030 through 2038. We have provided a 100% valuation allowance for the deferred tax benefits resulting from the net operating loss carryover and our tax credits due to our lack of earnings history. In addressing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences are deductible. The valuation allowance decreased by approximately $781,000 and increased by approximately $400,000 for the years ended December 31, 2020 and 2019, respectively. Significant components of deferred tax assets and liabilities are as follows: 2020 2019 Deferred revenue $ 88,000 $ 101,000 Depreciation 5,000 4,000 Accrued compensation 529,000 504,000 Research and development credit 362,000 353,000 Accrued warranty and interest expense 191,000 132,000 Net operating loss carryforward 7,025,000 7,887,000 Valuation allowance (8,200,000 ) (8,981,000 ) $ - $ - A reconciliation of the federal statutory income tax rate to the Company’s effective income tax rate is as follows: December 31, 2020 2019 Federal statutory income tax rate (21.0 )% (21.0 )% State income taxes, net of federal benefit (4.3 ) (4.3 ) Permanent differences 53.75 15.5 Change in valuation allowance (28.4 ) 9.8 Provision for income taxes 0.0 % 0.0 % As of December 31, 2020, the Company has not performed an IRC Section 382 study to determine the amount, if any, of its net operating losses that may be limited because of the ownership change percentages during 2020 and prior years. However, the Company will complete the study prior to the utilization of any of its recorded net operating losses. Income Tax returns remain open by statue, generally for the years 2017 through 2020.

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2020
Subsequent Event
Note 15. Subsequent Events	The following material events have occurred after December 31, 2020, and as such this requires recognition or disclosure in the financial statements: 1. The Company’s first PPP loan for $144,750 received as a loan borrowed from a bank pursuant to the Paycheck Protection Program under the CARES Act guaranteed by the Small Business Administration (“SBA”), was officially forgiven by the US Small Business Administration on August 29, 2021. No further sum(s) are due. 2. On January 25, 2021, the Company received $122,340 in a loan borrowed from a bank pursuant to the Paycheck Protection Program – Part II under the CARES Act guaranteed by the Small Business Administration (“SBA”), which we expect to be forgiven in part or in full, subject to our compliance with the conditions of the Paycheck Protection Program. If not forgiven, the terms on the note provide for interest at 1% per year and the note mature in 24 months, with 18 monthly payments of $8,146 beginning after the initial 6-month deferral period for payments. 3. On January 26, 2021, the principal amount due on the related party Senior Secured Promissory Note (described in Note 6) was increased by $53,500 to $2,169,100. 4. Warrants, Options, and Additional Shares of Company Equity Held by Employees, Board Members, and Secured Note Holder: In January 2021 outstanding Options and Warrants held by Employees, Board Members and the Company’s Secured Note Holder were surrendered by Holders to the Company. 5. On February 1, 2021, we repaid $53,500 of the principal amount due on the related party Senior Secured Promissory Note (described in Note 6). 6. On February 23, 2021, the principal amount due on the related party Senior Secured Promissory Note (described in Note 6) was increased by $30,000 to $2,145,600 7. On March 3, 2021, we repaid $15,703 of the principal amount due on the related party Senior Secured Promissory Note (described in Note 6). 8. On March 26, 2021, the principal amount due on the related party Senior Secured Promissory Note (described in Note 6) was increased by $35,000 to $2,164,897 9. In April 2021 the Company and its eight convertible note holders came to agreement on a program where the debt totaling $2,111,334 would be exchanged for 7,036,667 common shares at $.30 per share, and 3,576,733 one-year cash warrant shares (50% warrant coverage) having a strike price of $.30. Offers to Exchange by the convertible noteholders were signed by June 30, 2021 with the exchange (documents signed, and stock and related warrants issued by the Company to the new shareholders) completed by July 31, 2021. 10. Between April of 2021 and September of 2021, JMS Investments of Staten Island, NY, USA placed $506,000 into the Company in eight separate transactions. The sum is a “bridge loan” using the sums to fund the Company’s return to fully reporting status with the SEC and OTC as well as obtaining critical resources which allow Dais to grow as management and the bridge investors believe is possible using the company’s proven nanotechnology in sustainable product in a worldwide market. The Parties (Company and the principals of JMS Investments) are working on the final investment form, the sums (and uses). It expected the full investment plan will ready for announcement in the fourth quarter of 2021. 11. In July 2021 the Company issued shares and warrant shares to four companies. These four companies assisted Dais in (a.) negotiating and closing the Debt-to-Equity Program, (b.) arranging the bridge sum of $506,000 and (c.) crafting past convertible note holder transactions, and advising the ‘work in progress’ investment structure for Dais. The total number of Common shares issued was 2,100,000 at a price of $.30 per share, and the total number of one year cash warrant shares issued was 700,000 having a strike price of $.05 per share. These issuances closed out these four companies agreements in full with Dais.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Significant Accounting Policies
Use of estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates underlying the Company’s reported financial position and results of operations include the allowance for doubtful accounts, fair value of stock-based compensation, fair value of derivative liabilities, valuation allowance on deferred taxes and the warranty reserve.
Revenue recognition	The Company has adopted the new revenue recognition guidelines in accordance with ASC 606, Revenue from Contracts with Customers (ASC 606). The Company analyzes its contracts to assess that they are within the scope and in accordance with ASC 606. In determining the appropriate amount of revenue to be recognized as the Company fulfills its obligations under each of its agreements, whether for goods and services or licensing, the Company performs the following steps: (i) identification of the promised goods or services in the contract; (ii) determination of whether the promised goods or services are performance obligations including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations based on estimated selling prices; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company acts as a principal in its revenue transactions as the Company is the primary obligor in the transactions. Generally, the Company recognizes revenue for its products upon shipment to customers, provided no significant obligations remain and collection is probable. In certain instances, the Company’s ConsERV system product may carry a limited warranty of up to one year for all parts contained therein except for the energy recovery ventilator core produced and sold by the Company. The distributor of the ConsERV system may carry a limited warranty of up to ten years. The limited warranty includes replacement of defective parts for the ConsERV system and includes workmanship and material failure for the ConsERV core. The Company recorded an accrual of $91,531 for future warranty expenses at December 31, 2020 and 2019, which is included in accrued expenses, other. Royalty revenue is recognized as earned. The Company recognized royalty revenue of $0 and $25,000 for the years ended December 31, 2020 and 2019, respectively. Revenue derived from the sale of licenses is deferred and recognized as license fee revenue on a straight-line basis over the life of the license, or until the license arrangement is terminated. The Company recognized license fee revenue of $50,000 for each of the years ended December 31, 2020 and 2019. The Company accounts for revenue arrangements with multiple elements under the provisions of the Financial Accounting Standards Boards (FASB) Accounting Standards Codification (ASC) Topic 605-25, “Revenue Recognition-Multiple-Element Arrangements.” In order to account for these agreements, the Company must identify the deliverables included within the agreement and evaluate which deliverables represent separate units of accounting based on if certain criteria are met, including whether the delivered element has stand-alone value to the licensee. The consideration received is allocated among the separate units of accounting, and the applicable revenue recognition criteria are applied to each of the separate units. In December 2017, the Company and Zhejiang MENRED Environmental Tech Co, Ltd., Zhejiang Province, China (“Menred”), entered into a License and Supply Agreement (the “Agreement”), effective December 21, 2017. Pursuant to the Agreement, the Company licensed certain intellectual property and improvements to Menred, for use in the manufacture and sale of energy recovery ventilators (“ERV”) and certain other HVAC systems for installation in commercial, residential, or industrial buildings in China. Menred also agreed to purchase its requirements of certain products from the Company for Menred’s use, pursuant to the terms and conditions of the Agreement. Menred will also pay royalties, as defined, to the Company on a quarterly basis, based on price and production volume as provided by Menred. No royalties are due within the first year of the Agreement. Also pursuant to the Agreement, the Company is required to purchase 50,000 square meters of Product from Menred for delivery as an annual minimum with a 10,000 square meter minimum order quantity per delivery. The Agreement has a ten-year term with mutually agreed upon five-year extensions.
Cash and cash equivalents	For purposes of the Statements of Cash Flows, the Company considers all highly liquid debt instruments with a maturity of three months or less to be cash equivalents. Cash and cash equivalents are maintained at financial institutions, and, at times, balances may exceed federally insured limits. The Company had no uninsured balances at December 31, 2020 or 2019. The Company has never experienced any losses related to these balances. The Company had no cash equivalents at December 31, 2020 or 2019.
Accounts receivable	Accounts receivable consist primarily of receivables from the sale of the Company’s ERV products and royalties due under license and supply agreements. The Company regularly reviews accounts receivable for any bad debts based on an analysis of the Company’s collection experience, customer credit worthiness and current economic trends. After all attempts to collect a receivable have failed, the receivable is written off against the allowance. Based on management’s review of accounts receivable, no allowance for doubtful accounts was deemed necessary at December 31, 2020 and 2019, respectively.
Concentrations	At December 31, 2020, one customer accounted for 100% of accounts receivable. For the year ended December 31, 2020, three customers accounted for 63% of total revenue. For the year ended December 31, 2019 five customers accounted for 71% of total revenue.
Other Receivables	Other receivables consist primarily of receivables from the U.S. Department of Defense (See Note 3 - Research and development expenses and funding proceeds). The Company prepares invoices as it meets funding program milestones. Based on management’s review of other receivables, management has determined that no allowance for other receivables is necessary at December 31, 2020 and 2019.
Fair Value of Financial Instruments	The Company’s financial instruments, including cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, deferred revenue, customer deposits and notes payable are carried at historical cost. At December 31, 2020 and 2019 the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments.
Inventory	Inventory consists of raw materials, work-in-process and finished goods and is stated at the lower of cost, determined by first-in, first-out method, or market. Market is determined based on the net realizable value, with appropriate consideration given to obsolescence, excessive levels, deterioration, and other factors. At December 31, 2020 and 2019, the Company had $48,734 and $85,456 of raw materials, $4,843 and $4,101 of in-process inventory and $12,079 and $1,724 of finished goods inventory, respectively. A reserve is recorded for any inventory deemed excessive or obsolete. No reserve is recorded at December 31, 2020 and 2019, respectively.
Property and equipment	Property and equipment consist of the following: December 31, 2020 2019 Furniture and fixtures $ 20,966 $ 20,966 Computer equipment and software 21,761 21,761 Demonstration equipment 92,733 92,733 Office and lab equipment 307,899 308,949 Leasehold improvements 14,808 14,808 Property and equipment, gross 458,167 459,217 Less accumulated depreciation 453,666 428,260 Property and equipment, net $ 4,501 $ 30,957
Intangible assets	Identified intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The Company’s existing intangible assets consist solely of patents. Patents are amortized over their estimated useful or economic lives of 17 years. Patent amortization expense was $17,637 and $16,254 for the years ended December 31, 2020 and 2019, respectively. Based on current capitalized costs, total patent amortization expense is estimated to be approximately $18,000 per year for the next five years and thereafter.
Long-lived assets	Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the book value of the asset may not be recoverable. The Company periodically evaluates whether events and circumstances have occurred that indicate possible impairment. When impairment indicators exist, the Company estimates the future undiscounted net cash flows of the related asset or asset group over the remaining life in measuring whether the asset values are recoverable. The Company did not recognize impairment on its long-lived assets during the years ended December 31, 2020 or 2019.
Government Funding	Government funding represents grants from the U.S. Department of Defense and are recognized when there is reasonable assurance that the funding will be received, and conditions associated with the funding are met. When funding’s are received related to property and equipment, the Company reduces the basis of the assets on the balance sheet, resulting in lower depreciation expense over the life of the associated asset. When funding’s are received which relate to expense reimbursement they are recorded as a reduction of the associated expense in the period in which the expense is incurred.
Research and development expenses and funding proceeds	Expenditures for research, development and engineering of products are expensed as incurred. The Company incurred research and development costs of $221,700 and $293,751 for the years ended December 31, 2020 and 2019, respectively. The Company accounts for proceeds received from government funding’s for research as a reduction in research and development costs. The Company recorded proceeds against research and development expenses on the Statements of Operations of $123,055 and $89,994 for the years ended December 31, 2020 and 2019, respectively.
Stock Issuance Cost	Stock issuance costs are recorded as a reduction of the related proceeds through a charge to stockholders’ deficit.
Common Stock	The Company records common stock issuances when all the legal requirements for the issuance of such common stock have been satisfied
Derivative liability	The Company, up until June 30, 2021, had financial instruments that are considered derivatives or contain embedded features subject to derivative accounting. Embedded derivatives are valued separately from the host instrument and are recognized as derivative liabilities in the Company’s balance sheet. The Company measures these instruments at their estimated fair value and recognizes changes in their estimated fair value in results of operations during the period of change.
Warranties	The Company offers a limited warranty generally ranging from one to three years, A provision for product warranties has been recorded at December 31, 2020 and 2019. The Company has not incurred any warranty expense in either 2020 or 2019.
Stock based compensation	The Company recognizes all share-based payments to employees, including grants of employee stock options, as compensation expense in the financial statements based on their fair values. That expense will be recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period) or immediately if the share-based payments vest immediately. There were no grants in 2020 or 2019.
Fair Value Measurements	The Company accounts for financial instruments in accordance with FASB Accounting Standards Codification (ASC) 820 “Fair value Measurement and Disclosures” (ASC 820). ASC 820 defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that 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 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. · Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g. interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. · Level 3 - Inputs that are both significant to the fair value measurement and unobservable. A financial asset or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. The Company has recorded a derivative liability for its convertible notes which contain variable conversion prices. The table below summarizes the fair values of our financial liabilities as of December 31, 2020: Fair Value at December 31, Fair Value Measurement Using 2020 Level 1 Level 2 Level 3 Derivative liability $ 3,845,662 $ - $ - $ 3,845,662 The reconciliation of the derivative liability measured at fair value on a recurring basis using unobservable inputs (Level 3) is as follows for the years ended December 31, 2020 and 2019: December 31, December 31, 2020 2019 Balance, beginning of year $ 2,349,471 $ 1,280,188 Additions 556,727 1,112,125 Extinguished derivative liability - (755,794 ) Change in fair value of derivative liabilities 939,464 712,952 $ 3,845,662 $ 2,349,471
Income Taxes	Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes resulting from temporary differences. Such temporary differences result from differences in the carrying value of assets and liabilities for tax and financial reporting purposes. The deferred tax assets and liabilities represent the future tax consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company identifies and evaluates uncertain tax positions, if any, and recognizes the impact of uncertain tax positions for which there is a less than more-likely-than-not probability of the position being upheld when reviewed by the relevant taxing authority. Such positions are deemed to be unrecognized tax benefits and a corresponding liability is established on the balance sheet. The Company has not recognized a liability for uncertain tax positions. If there were an unrecognized tax benefit, the Company would recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. The Company’s 2017 through 2020 tax years remain open and subject to examination by the Internal Revenue Service.
Earnings (loss) per share	Basic income (loss) per share is computed by dividing net income (loss) attributable to common stockholders by the weighted average common shares outstanding for the period. Diluted income (loss) per share is computed giving effect to all potentially dilutive common shares. Potentially dilutive common shares may consist of incremental shares issuable upon the exercise of stock options and warrants and upon the conversion of notes. In periods in which a net loss has been incurred, all potentially dilutive common shares are considered anti-dilutive and thus are excluded from the calculation. Common share equivalents of 15,365,623 and 11,735,574 were excluded from the computation of diluted earnings per share for the years ended December 31, 2020 and 2019, respectively, because their effect is anti-dilutive.
Recent Accounting Pronouncements	There are new accounting pronouncements issued by the Financial Accounting Standards Board (“FASB”) which are not yet effective as follows: In December 2019, the FASB issued ASU 2019-12, “ Simplifying the Accounting for Income Taxes Other recent accounting pronouncements issued by the FASB and the SEC did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
Significant Accounting Policies
Schedule of fair value of derivative liability	Fair Value at December 31, Fair Value Measurement Using 2020 Level 1 Level 2 Level 3 Derivative liability $ 3,845,662 $ - $ - $ 3,845,662
Schedule of reconciliation of the derivative liability	December 31, December 31, 2020 2019 Balance, beginning of year $ 2,349,471 $ 1,280,188 Additions 556,727 1,112,125 Extinguished derivative liability - (755,794 ) Change in fair value of derivative liabilities 939,464 712,952 $ 3,845,662 $ 2,349,471

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Property and Equipment
Schedule of property and equipment	December 31, 2020 2019 Furniture and fixtures $ 20,966 $ 20,966 Computer equipment and software 21,761 21,761 Demonstration equipment 92,733 92,733 Office and lab equipment 307,899 308,949 Leasehold improvements 14,808 14,808 Property and equipment, gross 458,167 459,217 Less accumulated depreciation 453,666 428,260 Property and equipment, net $ 4,501 $ 30,957

Accrued Expenses Other (Tables)

Accrued Expenses Other (Tables)	12 Months Ended
	Dec. 31, 2020
Accrued Expenses Other
Schedule of accrued expenses, other	December 31, 2020 2019 Accrued expenses, other $ 185,656 $ 166,158 Accrued interest 1,238,553 777,056 Accrued warranty costs 91,531 91,531 $ 1,515,740 $ 1,034,745

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2020
Convertible Notes Payable
Schedule of convertible notes payable	December 31, 2020 December 31, 2019 Convertible notes payable, bearing interest at 8- 10% $ 1,453,960 $ 1,453,960 Unamortized debt discount - (101,899 ) Unamortized deferred debt issuance cost - (5,848 ) Total 1,453,960 1,346,213 Current portion $ 1,453,960 $ 1,346,213

Stock Options and Warrants (Tab

Stock Options and Warrants (Tables)	12 Months Ended
	Dec. 31, 2020
Stock options and warrants
Schedule of Stock Options	Common Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at December 31, 2018 12,446 $ 343.37 5.5 $ - Granted - - Forfeited or expired (1,932 ) 837.15 Outstanding at December 31, 2019 10,514 252.61 5.5 $ - Granted - - Forfeited or expired (638 ) 600.00 Outstanding at December 31, 2020 9,876 $ 230.18 4.8 $ - Exercisable at December 31, 2020 9,876 $ 230.18 4.8 $ -
Schedule of Stock Warrants	Number of Shares Weighted Average Remaining Life (Years) Weighted Average Exercise Price Warrants at December 31, 2018 13,125 8.70 $ 20.00 Granted 226,000 2.44 Forfeited or expired - - Warrants at December 31, 2019 239,125 9.77 $ 3.41 Granted - - Forfeited or expired - - Warrants at December 31, 2020 239,125 8.77 $ 3.41

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Taxes
Schedule of Income Taxes	2020 2019 Deferred revenue $ 88,000 $ 101,000 Depreciation 5,000 4,000 Accrued compensation 529,000 504,000 Research and development credit 362,000 353,000 Accrued warranty and interest expense 191,000 132,000 Net operating loss carryforward 7,025,000 7,887,000 Valuation allowance (8,200,000 ) (8,981,000 )
Schedule of reconciliation of the federal statutory income tax	December 31, 2020 2019 Federal statutory income tax rate (21.0 )% (21.0 )% State income taxes, net of federal benefit (4.3 ) (4.3 ) Permanent differences 53.75 15.5 Change in valuation allowance (28.4 ) 9.8 Provision for income taxes 0.0 % 0.0 %

Background Information (Details

Background Information (Details Narrative)	Mar. 14, 2019	Nov. 02, 2018	Oct. 31, 2019	Jul. 31, 2019
Background Information
Reverse stock split			The Company amended its Certificate of Incorporation to reflect a one-for-2,000 reverse stock split of the Company’s common stock.	The Company approved a reverse stock split of the issued and outstanding shares of the Company’s common stock at the ratio ranging from one-for-500 to one-for-2,000.
Changes in authorization capital, description	The shareholders approved an increase in authorized common shares from 340,000,000 shares to 1,100,000,000 shares	The shareholders of the Company approved an increase in the authorized common shares of the company from 240,000,000 shares to 340,000,000 shares

Going Concern and Managements_2

Going Concern and Managements Plans (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Equity Transactions
Net loss	$ (2,787,733)	$ (4,049,140)
Accumulated deficit	(56,974,063)	(54,186,330)
Total stockholders' deficit	(12,456,727)	(9,668,994)	$ (6,801,397)
Working capital deficit	(12,324,850)
Net cash used in operating activities	(556,423)	(718,090)
Cash and cash equivalents	$ 36,516	$ 4,083	$ 29,300

Significant Accounting Polici_4

Significant Accounting Policies (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Derivative Liability	$ 3,845,662	$ 2,349,471
Level 1 [Member]
Derivative Liability	0
Level 2 [Member]
Derivative Liability	0
Level 3 [Member]
Derivative Liability	$ 3,845,662

Significant Accounting Polici_5

Significant Accounting Policies (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Significant Accounting Policies
Balance, beginning of year	$ 2,349,471	$ 1,280,188
Additions	556,727	1,112,125
Extinguished derivative liability	0	(755,794)
Change in fair value of derivative liabilities	939,464	712,952
Balance, ending of period	$ 3,845,662	$ 2,349,471

Significant Accounting Polici_6

Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Accrued warranty costs	$ 91,531	$ 91,531
Amortization expense		$ 26,463
Common share excluded from diluted earnings per share	15,365,623	11,735,574
Inventory raw materials	$ 48,734	$ 85,456
Inventory in process	4,843	4,101
Inventory finished goods	12,079	1,724
Depreciation expense	26,456	26,463
Future amortization expense, 2020	18,000
Future amortization expense, 2021	18,000
Future amortization expense, 2022	18,000
Future amortization expense, 2023	18,000
Future amortization expense, 2024	18,000
Future amortization expense, thereafter	18,000
Proceeds for research and development expenses	123,055	89,994
Research and development expenses	221,700	293,751
Royalty revenues	0	25,000
License fees revenue	$ 50,000	$ 50,000
Estimated useful lives of patents	17 years
Leasehold Improvements [Member]
Property plant and equipment, estimated useful lives	The shorter of their estimated useful lives of 5 years or the related lease term.
Minimum [Member]
Property and equipment estimated useful life	3 years
Maximum [Member]
Property and equipment estimated useful life	7 years
Zhejiang MENRED Environmental Tech Co, Ltd [Member] | License and Supply Agreement [Member]
Agreement, description	The Company is required to purchase 50,000 square meters of Product from Menred for delivery as an annual minimum with a 10,000 square meter minimum order quantity per delivery. The Agreement has a ten-year term with mutually agreed upon five-year extensions.
Account receivables [Member]
Concentration of risk, percentage	100.00%	100.00%
Number of customers	1	1
Revenue [Member]
Concentration of risk, percentage	63.00%	71.00%
Number of customers	3	5
Intangible Assets [Member]
Amortization expense	$ 17,637	$ 16,254

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Property and equipment, gross	$ 458,167	$ 459,217
Less: accumulated depreciation	453,666	428,260
Property and equipment, net	4,501	30,957
Furniture and Fixtures [Member]
Property and equipment, gross	20,966	20,966
Computer Equipment and Software [Member]
Property and equipment, gross	21,761	21,761
Demonstration Equipment [Member]
Property and equipment, gross	92,733	92,733
Office and Lab Equipment [Member]
Property and equipment, gross	307,899	308,949
Leasehold Improvements [Member]
Property and equipment, gross	$ 14,808	$ 14,808

Accrued Expenses Other (Details

Accrued Expenses Other (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Accrued Expenses Other
Accrued expenses, other	$ 185,656	$ 166,158
Accrued interest	1,238,553	777,056
Accrued warranty costs	91,531	91,531
Total accrued Expenses	$ 1,515,740	$ 1,034,745

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Oct. 12, 2019	May 31, 2019	Jun. 24, 2016	Feb. 27, 2015	Dec. 31, 2020	Dec. 31, 2019
Rent expense					$ 57,946	$ 57,565
Lease term description					The lease term will terminate upon 30 days’ written notice from landlord or 90 days written termination from us.
Building [Member]
Monthly rent expense					$ 4,066
Dais Holdings structure [Member]
Professional and other fees		$ 150,000
Mr. Tangredi [Member]
Unpaid compensation				$ 500,000
Converted unpaid compensation into common stock				$ 100,000	$ 100,000
Voting right				40.00%
Conversion rate				75.00%
Cash payment				20.00%
Conversion price					$ 1.50
Patricia Tangredi [Member] | Loan And Security Agreement [Member]
Debt instrument maturity date			Oct. 31, 2016
Interest rate			12.00%
Senior secured Promissory Note			$ 150,000
Senior secured debt, minimum interest payment			2,000
Extended maturity date					Dec. 23, 2020
Exceeding amount					$ 1,000,000
Increased in due principal amount					21,115,600
Principal loan amount			$ 150,000
Interest expense					234,163	182,425
Accrued interest					678,489	444,326
Description for the terms of repayment of senior debt			The Company is to pay the Holder the principal amount of $150,000 plus all interest due thereon in accordance with terms and conditions of the Security Agreement on the earlier of: (i) the date upon which the Company secures funds, regardless of source, equal to or exceeding, in the aggregate, $1,000,000 or (ii) October 31, 2016 (the “Maturity Date”).
Chief Executive Officer [Member]
Debt instrument maturity date	Oct. 12, 2021
Interest expense					600	150
Accrued interest					750	150
Interest bearing per year	10.00%
Accrued compensation					$ 1,983,639	$ 1,882,464
Promissory note	$ 10,000

Equity Transactions (Details Na

Equity Transactions (Details Narrative)	12 Months Ended
	Dec. 31, 2020integer$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Mar. 14, 2019shares	Nov. 02, 2018shares
Common stock par value | $ / shares	$ 0.01	$ 0.01
Common stock shares authorized	1,100,000,000	1,100,000,000
Description, reverse stock split		the Company approved a reverse stock split of the issued and outstanding shares of the Company’s common stock at the ratio ranging from one-for-500 to one-for-2,000. On October 31, 2019, the Company amended its Certificate of Incorporation to reflect a one-for-2,000 reverse stock split of the Company’s common stock. The reverse split was effective December 6, 2019.
Common stock shares issued upon conversion of debt, shares		203,020
Common stock shares issued upon conversion of debt, amount | $		$ 954,646
Debt instrument converte amount, principal | $		954,646
Debt instrument converte amount, accrued interest | $		$ 41,051
Common stock shares issued for finance cost		550
Common stock value issued for finance cost | $		$ 10,000
Preferred Stock, Series B [Member]
Preferred stock, shares issued	10	10
Preferred stock, shares par value | $ / shares	$ 0.01	$ 0.01
Increase in authorized common shares			110,000,000	340,000,000
Preferred stock shares authorized	10,000	10,000
Voting right description	Equal to 51% of the votes to approve certain corporate actions,
Preferred Stock, Series A [Member]
Preferred stock shares authorized	2,000,000
Conversion price description	The Conversion Price shall be equal to the 75% of the average closing price for the 30 trading days prior to the election to convert. At no time will the Company convert any of the Stated Amount into common stock if that would result in the Holder beneficially owning more than 49% of the sum of the voting power of the Company’s outstanding shares of common stock plus the voting power of the Class A Preferred Stock.
Per share | $ / shares	$ 1.50
Voting power	49.00%
Preferred stock, number of votes | integer	150
Equity Transactions [Member]
Preferred stock shares authorized	10,000,000	10,000,000
Preferred stock, par value | $ / shares	$ 0.01	$ 0.01

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Promissory Note	$ 393,450	$ 237,500
October 8, 2020 [Member] | Senior Promissory Notes [Member]
Extended maturity date description	The note provided for a minimum payment of $2,300 for fees and expenses incurred by the lender.
Maturity date	Dec. 8, 2020
Interest rate	10.00%
Promissory Note	$ 18,500
December 15, 2020 [Member] | Senior Promissory Notes [Member]
Maturity date	Mar. 20, 2021
Interest rate	10.00%
Promissory Note	$ 26,200
Payment for fees and expenses	2,000
March 2021 [Member]
Principal repayment amount	$ 26,200
April 3, 2020 [Member] | Senior Promissory Notes [Member]
Maturity date	Jun. 25, 2020
Interest rate	10.00%
Promissory Note	$ 54,000
Payment for fees and expenses	$ 7,500
June 12, 2020 [Member] | Small Business Administration Loan [Member]
Interest rate	3.75%
Loan agreement amount	$ 150,000
Debt instrument, payment terms	Installment payments, including principal and interest, of $731 monthly, will begin 12 months from the date of the note. The balance of principal and interest will mature 30 years from the date of the note.
April 29, 2020 [Member] | Paycheck Protection Program [Member]
Interest rate	10.00%
Loan agreement amount	$ 144,750
Debt instrument, payment terms	If not forgiven, the terms on the note provide for interest at 1% per year and the note mature in 24 months, with 18 monthly payments of $8,146 beginning after the initial 6 month deferral period for payments.

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Convertible Notes Payable
Convertible notes payable, bearing interest at 8- 10%	$ 1,453,960	$ 1,453,960
Unamortized debt discount	0	(101,899)
Unamortized deferred debt issuance cost	0	(5,848)
Total	1,453,960	1,346,213
Current portion	$ 1,453,960	$ 1,346,213

Convertible Notes Payable (De_2

Convertible Notes Payable (Details Narrative) - USD ($)	Jul. 03, 2019	Jul. 18, 2019	Mar. 26, 2019	Feb. 20, 2019	Dec. 31, 2020	Dec. 31, 2019
Accured interest						$ 41,051
Debt conversion converted pricipal amount						286,960
Common stock value						954,646
Gain on extinguishment of debt						57,784
Extinguishment of derivative liability						$ 755,794
Debt conversion converted instrument shares issued						203,020
Debt conversion converted amount						$ 954,646
Cash payment						33,680
Common stock value					$ 2,788	2,788
Accrued interest expenses					582,169	461,275
February 2019 Note [Member]
Common stock issuable shares				550
Original issue discount				$ 12,500
Common stock value				$ 10,000
Interest rate				8.00%
Conversion price description				The note and related accrued interest are convertible, at the option of the holder, into shares of the Company’s common stock at a conversion price of 60% of the lowest trading price for 15 days prior to conversion
Maturity date				Feb. 20, 2020
Face amount				$ 155,000
Cash proceeds				$ 142,500
2018 Notes [Member]
Debt cost						3,296
Unamortized debt discount						68,079
Amortized debt discounts						372,236
Convertible notes payable						$ 1,041,460
Common stock issuable, shares each month						500
Accrued interest expenses					3,451	$ 34,323
Amortization of debt issuance cost						31,443
July 2019 Note [Member]
Interest rate	8.00%	8.00%
Conversion price description	The note and related accrued interest are convertible, at the option of the holder, into shares of the Company’s common stock at a conversion price of 60% of the lowest trading price for 15 days prior to conversion	The note and related accrued interest are convertible, at the option of the holder, into shares of the Company’s common stock at a conversion price of 60% of the lowest trading price for 15 days prior to conversion
Maturity date	Jul. 3, 2020	Mar. 7, 2020
Face amount	$ 100,000	$ 78,500
Cash proceeds	95,000	75,000
Debt cost						3,296
Unamortized debt discount						68,079
Legal costs	$ 5,000	$ 3,750
Amortization of debt discount					101,899	292,094
Debt issue costs					5,848	$ 16,651
March 2019 Note [Member]
Interest rate			8.00%
Conversion price description			The note and related accrued interest are convertible, at the option of the holder, into shares of the Company’s common stock at a conversion price of 60% of the lowest trading price for 15 days prior to conversion
Maturity date			Mar. 7, 2020
Face amount			$ 78,750
Cash proceeds			75,000
Legal costs			$ 3,750
April 2021 [Member] | Convertible Note Payable Exchange[Member]
Total debt amount					$ 2,111,334
Common stock exchange shares					7,036,667
Per share					$ 0.30
Warrant shares					3,576,733
Warrant period					1 year
Warrant coverage percentage					50.00%
Strike price					$ 0.30
Convertible note payable exchange, Description					All convertible notes were signed off by June 30, 2021, and all certificates and warrants were issued by July 16, 2021.

Derivative Liabilities (Details

Derivative Liabilities (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Debt instrument converte amount, principal		$ 954,646
Debt instrument converte amount, accrued interest		$ 41,051
Common stock shares issued upon conversion of debt		203,020
Fair value of embedded derivative liability	$ 2,604,038	$ 1,506,684
Gain on extinguishment of debt		57,784
Derivative liability	939,464	712,952
Gain on change in fair value of derivative liability	728,121	534,539
Interest expense	$ 369,233	$ 82,154
Risk free interest rate	0.09%
Volatility rate	382.00%
Expected life	6 months
Dividend yield	0.00%	0.00%
Minimum [Member]
Risk free interest rate	1.51%
Volatility rate	537.00%
Expected life	2 months
Maximum [Member]
Risk free interest rate	1.60%
Volatility rate	751.00%
Expected life	6 months
2018 Note [Member]
Debt instrument converte amount, principal		$ 277,160
Debt instrument converte amount, accrued interest		$ 37,451
Common stock shares issued upon conversion of debt		177,941
Fair value of embedded derivative liability	$ 1,241,624	$ 842,787
Derivative liability		708,422
Gain on change in fair value of derivative liability	211,343	178,413
Interest expense	$ 187,494	$ 92,608
Risk free interest rate	0.09%	1.60%
Volatility rate	382.00%	537.00%
Expected life	6 months	6 months
Dividend yield	0.00%	0.00%
Derivative liability cash principal payment		$ 33,680

Stock Options and Warrants (Det

Stock Options and Warrants (Details) - Equity Option [Member] - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Weighted Average Exercise Price
Number of shares, Outstanding, Beginning Balance	10,514	12,446
Granted
Forfeited or expired	(638)	(1,932)
Number of shares, Outstanding, Ending Balance	$ 9,876	$ 10,514
Number of shares, Outstanding, Ending Balance Exercisable	9,876
Stock options, Aggregate intrinsic value, beginning balance	$ 0	0
Stock options, Aggregate intrinsic value, ending balance	$ 0	$ 0
Weighted average remaining contractual term (in years) of shares outstanding, Begining balance	4 years 9 months 18 days	5 years 5 months 30 days
Weighted average remaining contractual term (in years) of shares outstanding, Ending balance	4 years 9 months 18 days	5 years 5 months 30 days
Weighted average exercise price of shares outstanding, Beginning balance	$ 252.61	$ 343.37
Weighted average exercise price, Granted	0	0
Weighted average exercise price of shares expired/forfeited	600	837.15
Weighted average exercise price of shares outstanding, Ending balance	230.18	$ 252.61
Weighted average exercise price of shares outstanding, Ending balance Exercisable	$ 230.18

Stock Options and Warrants (D_2

Stock Options and Warrants (Details 1) - Warrants [Member] - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Number of Shares
Number of shares, Outstanding, Beginning Balance	239,125	13,125
Granted		226,000
Forfeited or expired
Number of shares, Outstanding, Ending Balance	$ 239,125	$ 239,125
Weighted Average Remaining Life (Years)
Weighted average remaining contractual term (in years) of shares outstanding, Begining balance	9 years 9 months 7 days	8 years 8 months 12 days
Weighted average remaining contractual term (in years) of shares outstanding, Ending balance	8 years 9 months 7 days	9 years 9 months 7 days
Weighted Average Exercise Price
Weighted average exercise price of shares outstanding, Beginning balance	$ 3.41	$ 20
Weighted average exercise price, Granted	0	2.44
Weighted average exercise price of shares expired/forfeited	0	0
Weighted average exercise price of shares outstanding, Ending balance	$ 3.41	$ 3.41

Stock Options and Warrants (D_3

Stock Options and Warrants (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 27, 2015	Dec. 31, 2020	Dec. 31, 2019	Nov. 30, 2009	Jun. 30, 2000
Stock compensation expense		$ 0	$ 0
Stock Incentive Plan 2015 [Member]
Common stock shares to be issued				7,500	5,547
Common stock shares reserve for future issuance	5,000
Reverse stock split shares descriptions		The shares authorized by the Plans have been reduced pursuant to the one-for-2,000 reverse stock split effective December 6, 2019.

Deferred Revenue (Details Narra

Deferred Revenue (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2017
Recognized license revenue	$ 50,000	$ 50,000
Royalty revenue	0	25,000
Deferred Revenue	$ 348,656	$ 398,656
Zhejiang Province [Member]
License and supply agreement description			The Company is required to purchase 50,000 square meters of Product from Menred for delivery as an annual minimum with a 10,000 square meter minimum order quantity per delivery. The License and Supply Agreement has a ten-year term with mutually agreed upon five-year extensions

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Jul. 08, 2015	Sep. 14, 2011	Feb. 27, 2015	Apr. 24, 2014	Dec. 31, 2020	Dec. 31, 2019	Sep. 30, 2017	Sep. 30, 2015
Soex [Member]
Royalty payments payable				$ 500,000
Royalty received				$ 50,000
Payment due date	Oct. 20, 2014
Failure to make payment for appointing as distributor	$ 225,000
Failure to make payment for grant of license	$ 225,000
Percentage of equity default	0.25%
Securities Purchase Agreement [Member] | Soex [Member]
Cancellation of share issued								37,500,000
Securities Purchase Agreement [Member] | Zan [Member]
Cancellation of share issued								3,750,000
Employment Agreement [Member] | Soex [Member]
Percentage of equity default							0.25%
Remaining balance to pay							$ 450,000
Interest rate per month							0.015%
Interest rate per year							0.18%
Employment Agreement [Member] | Mr. Tangredi [Member]
Base salary		$ 200,000
Description of employment agreements		Mr. Tangredi’s base salary shall be increased annually, if applicable, by a sum equal to his current base salary multiplied by one third of the percentage increase in the Company’s yearly revenue compared to the Company’s prior fiscal year revenue; provided however any annual increase in Mr. Tangredi’s base salary shall not exceed a maximum of 50% for any given year
Description of compensation committee		may be eligible for an annual bonus, if any, of up to 100% of his then-effective base salary, if he meets or exceeds certain annual performance goals established by the board of directors
Option grants to purchase common stock		260
Term period		3 years
Unpaid compensation			$ 100,000
Maximum unpaid compensation			$ 500,000
Percentage of conversion rate			75.00%
Percentage of compensation income incurred due to conversion			20.00%
Maximum percentage of compensation income incurred due to conversion			40.00%
Employment Agreement [Member] | Mr. Tangredi [Member] | Class A Convertible Preferred Stock [Member]
Unpaid compensation					$ 100,000	$ 100,000
Share price			$ 1.50
Employment Termination [Member] | Mr. Tangredi [Member]
Base salary		$ 320,000
Description of employment termination		an amount equal to the sum of (A) the greater of 150% of the base salary then in effect or $320,000 plus (B) the cash bonus and/or merit bonus, if any, awarded for the most recent year
Base salary on accrued sum owed		$ 210,000

Income Tax (Details)

Income Tax (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Income Taxes
Deferred revenue	$ 88,000	$ 101,000
Depreciation	5,000	4,000
Accrued compensation	529,000	504,000
Research and development credit	362,000	353,000
Accrued warranty and interest expense	191,000	132,000
Net operating loss carryforward	7,025,000	7,887,000
Valuation allowance	(8,200,000)	(8,981,000)
Deferred tax assets and liabilities	$ 0	$ 0

Income Taxes (Details 1)

Income Taxes (Details 1)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Taxes
Federal statutory income tax rate	(21.00%)	21.00%
State income taxes, net of federal benefit	(4.30%)	(4.30%)
Permanent differences	53.75%	15.50%
Change in valuation allowance	(28.40%)	9.80%
Provision for income taxes	0.00%	0.00%

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Taxes
Net operating loss carry-forward expire year		which approximately $23,400,000 will expire at various dates beginning in 2021 through 2037.
Research and development tax credits expire year		Expire from 2030 through 2038
Deferred tax benefits valuation allowance		100.00%
Net operating loss carryforwards	$ 27,800,000
Change in valuation allowance	781,000	$ 400,000
Research and development tax credits	$ 362,000

Subsequent Event (Details Narra

Subsequent Event (Details Narrative) - USD ($)	Mar. 03, 2021	Jul. 31, 2021	Apr. 30, 2021	Jan. 25, 2021	Aug. 29, 2021	Mar. 26, 2021	Feb. 23, 2021	Feb. 01, 2021	Jan. 26, 2021	Dec. 31, 2020	Dec. 31, 2019
Common stock, shares issued										278,757	278,128
Four Companies [Member]
Bridge loan		$ 506,000
Common stock, shares issued		2,100,000
Warrant shares issued		700,000
Per share price		$ .30
Strike price		$ .05
Subsequent Event [Member]
Debt instrument, principal amount						$ 2,164,897	$ 2,145,600	$ 53,500	$ 2,169,100
Repayment of debt amount	$ 15,703
Subsequent Event [Member] | Agreement [Member]
Warrant shares issued			3,576,733
Per share price			$ .30
Strike price			$ .30
Total debt			$ 2,111,334
Converted notes into common shares			7,036,667
Warrant period			1 year
Warrant coverage			50.00%
Subsequent Event [Member] | JMS Investments [Member]
Bridge loan			$ 506,000
Subsequent Event [Member] | Paycheck Protection Program [Member]
Loan borrowings				$ 122,340
Paycheck program term descriptions				The note provide for interest at 1% per year and the note mature in 24 months, with 18 monthly payments of $8,146 beginning after the initial 6-month deferral period for payments.
PPP loan					$ 144,750