Dais (DLYT) 10-K 30 May 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	May 26, 2023
Cover [Abstract]
Entity Registrant Name	DAIS CORPORATION
Entity Central Index Key	0001125699
Document Type	10-K
Amendment Flag	false
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	Yes
Document Period End Date	Dec. 31, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Entity Common Stock Shares Outstanding		20,149,365
Entity Public Float	$ 675,068
Document Annual Report	true
Document Transition Report	false
Entity File Number	000-53554
Entity Incorporation State Country Code	NY
Entity Tax Identification Number	14-1760865
Entity Address Address Line 1	11552 Prosperous Drive
Entity Address City Or Town	Odessa
Entity Address State Or Province	FL
Entity Address Postal Zip Code	33556
City Area Code	727
Local Phone Number	375-8484
Security 12g Title	Common Stock, par value $0.01 per share
Entity Interactive Data Current	Yes
Auditor Name	Hudgens CPA, PLLC
Auditor Location	Houston, Texas
Auditor Firm Id	6849

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2022	Dec. 31, 2021
CURRENT ASSETS:
Cash	$ 27,412	$ 773,423
Accounts receivable, net	258,708	51,917
Inventory	294,472	72,067
Prepaid expenses	25,871	32,637
Total Current Assets	606,463	930,044
Property and equipment, net	32,400	13,353
OTHER ASSETS:
Deposits	4,780	4,780
Patents, net	150,048	152,924
Total Other Assets	154,828	157,704
TOTAL ASSETS	793,691	1,101,101
CURRENT LIABILITIES:
Accounts payable, including related party payables of $298,903 and $282,729 at December 31, 2022 and 2021, respectively	1,401,934	922,305
Accrued expenses, other, including interest due to related party of $3,031,112 and $2,153,723 at December 31, 2022 and 2021, respectively	4,018,588	2,945,918
Accrued compensation and related benefits	2,281,414	2,208,692
Customer deposits	305,957	35,306
Advance payment received for convertible note	15,000	15,000
Advance payment received for purchase of common stock	30,000	30,000
Notes payable to related parties	2,410,499	2,174,897
Current portion of deferred revenue	248,656	298,656
Note payable - due within one year	376,000	376,000
Convertible notes payable, net of unamortized discount and debt costs of $68,219 and $1,437,838, respectively	1,986,631	194,162
Total Current Liabilities	13,074,679	9,200,936
Notes payable - due after one year	150,000	272,340
Total Liabilities	13,224,679	9,473,276
STOCKHOLDERS' DEFICIT
Preferred stock, value	0	0
Common stock; $0.01 par value; 1,100,000,000 shares authorized; 10,619,331 and 9,415,425 shares issued and 10,618,702 and 9,414,796 shares outstanding at December 31, 2022 and 2021, respectively	106,193	94,154
Common stock to be issued, 1,000,000 and no shares, respectively	10,000	0
Capital in excess of par value	51,189,596	50,818,885
Accumulated deficit	(62,274,665)	(57,823,102)
Total Stockholders' Equity	(10,968,876)	(6,910,063)
Treasury stock at cost, 629 shares at December 31, 2022 and 2021, respectively	(1,462,112)	(1,462,112)
Total Stockholders' Deficit	(12,430,988)	(8,372,175)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	793,691	1,101,101
Series A Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, value	0	0
Series B Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, value	0	0
Series C Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, value	0	0
Series D Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, value	0	0
Series E Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, value	0	0
Series F Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, value	$ 0	$ 0

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
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	10,619,331	9,415,425
Common stock, shares outstanding	10,618,702	9,414,796
Treasury stock shares	629	629
Common stock to be issued	1,000,000	1,000,000
Related party payables included in accounts payable	$ 298,903	$ 282,729
Convertible notes payable, net of unamortized discount and debt costs	68,219	1,437,838
Interest payable, related party included in accrued expenses	$ 3,031,112	$ 2,153,723
Series A Preferred Stock [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
Series B Preferred Stock [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
Series C Preferred Stock [Member]
Preferred stock, shares par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series D Preferred Stock [Member]
Preferred stock, shares par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series E Preferred Stock [Member]
Preferred stock, shares par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	250,000	250,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series F Preferred Stock [Member]
Preferred stock, shares par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,500,000	1,500,000
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	6,130,000	6,130,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
REVENUE1
Sales	$ 1,077,058	$ 372,506
Royalty and license fees	50,000	50,000
REVENUE	1,127,058	422,506
COST OF GOODS SOLD	977,518	267,837
GROSS MARGIN	149,540	154,669
OPERATING EXPENSES
Research and development, net of government grant proceeds of $0 and $89,617 for the years ended December 31, 2022 and 2021, respectively	328,480	133,808
Selling, general and administrative	1,668,389	1,958,560
TOTAL OPERATING EXPENSES	1,996,869	2,092,368
LOSS FROM OPERATIONS	(1,847,329)	(1,937,699)
OTHER INCOME (EXPENSE)
Interest expense	(2,728,360)	(2,065,593)
Loss on legal judgement	0	(382,664)
Forgiveness of debt income	124,126	146,685
Change in fair value of derivative	0	2,241,678
Gain on extinguishment of debt	0	1,148,554
TOTAL OTHER INCOME (EXPENSE), NET	(2,604,234)	1,088,660
NET LOSS	$ (4,451,563)	$ (849,039)
NET LOSS PER COMMON SHARE, BASIC AND DILUTED	$ (0.43)	$ (0.15)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED	10,448,440	5,734,795

STATEMENT OF STOCKHOLDERS DEFIC

STATEMENT OF STOCKHOLDERS DEFICIT - USD ($)	Total	Preferred Stock	Common Stock	Common Stock To Be Issued	Capital in Excess of Par Value	Accumulated Deficit	Treasury Stock
Balance, shares at Dec. 31, 2020		10	278,757
Balance, amount at Dec. 31, 2020	$ (12,456,727)	$ 0	$ 2,788	$ 0	$ 45,976,660	$ (56,974,063)	$ (1,462,112)
Shares and warrants issued for services, shares			2,100,000
Shares and warrants issued for services, amount	751,457	0	$ 21,000	0	730,457	0	0
Shares and warrants issued for settlement of debt, shares			7,036,668
Shares and warrants issued for settlement of debt, amount	2,687,134	0	$ 70,366	0	2,616,768	0	0
Warrants issued with debt	1,405,000	0	0	0	1,405,000	0	0
Beneficial conversion feature of debt	90,000	0	0	0	90,000	0	0
Net loss	(849,039)	$ 0	$ 0	0	0	(849,039)	0
Balance, shares at Dec. 31, 2021		10	9,415,425
Balance, amount at Dec. 31, 2021	(8,372,175)	$ 0	$ 94,154	0	50,818,885	(57,823,102)	(1,462,112)
Beneficial conversion feature of debt	300,000	0	0	0	300,000	0	0
Net loss	(4,451,563)	0	$ 0	0	0	(4,451,563)	0
Shares issued for conversion of debt and finance cost, shares			927,500
Shares issued for conversion of debt and finance cost, amount	92,750	0	$ 9,275	0	83,475	0	0
Cashless exercise of warrants, shares			1,276,406
Cashless exercise of warrants, amount	0	0	$ 12,764	0	(12,764)	0	0
Shares cancelled - to be reissued, shares			(1,000,000)
Shares cancelled - to be reissued, amount	0	$ 0	$ (10,000)	10,000	0	0	0
Balance, shares at Dec. 31, 2022		10	10,619,331
Balance, amount at Dec. 31, 2022	$ (12,430,988)	$ 0	$ 106,193	$ 10,000	$ 51,189,596	$ (62,274,665)	$ (1,462,112)

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (4,451,563)	$ (849,039)
Adjustments to reconcile net loss to net cash used by operating activities:
Amortization of deferred debt issue costs	9,112	1,888
Depreciation and amortization	28,977	21,574
Stock based compensation	750	751,457
Change in fair value of derivative liability	0	(2,241,678)
Forgiveness of debt	(122,340)	(146,685)
Non-cash interest expenses	0	124,290
Amortization of debt discount	1,660,507	324,264
Gain on extinguishment of debt	0	(1,148,554)
(Increase) decrease in:
Accounts receivable	(206,791)	(51,415)
Inventory	(222,405)	(6,411)
Other receivables	0	6,169
Prepaid expenses/Other assets	6,766	(1,967)
Increase (decrease) in:
Accounts payable	479,629	(62,180)
Accrued expenses	1,145,392	2,052,318
Customer deposits	270,651	(7,803)
Deferred revenue	(50,000)	(50,000)
Net cash used in operating activities	(1,451,315)	(1,283,772)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of equipment	(28,035)	(11,541)
Increase in patent costs	(17,113)	(18,217)
Net cash used in investing activities	(45,148)	(29,758)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from notes payable - related parties	482,800	49,297
Repayment of notes payable - related parties	(247,198)	0
Proceeds from notes payable	514,850	2,112,340
Advance payment for note payable	0	15,000
Advance payment on purchase of common stock	0	30,000
Repayments of notes	0	(156,200)
Net cash provided by financing activities	750,452	2,050,437
Net increase (decrease) in cash	(746,011)	736,907
Cash, beginning of period	773,423	36,516
Cash, end of period	27,412	773,423
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	0	744
NON-CASH FINANCING AND FINANCING ACTIVITIES
Issuance of common stock and warrants upon settlement of notes and accrued interest	0	2,687,134
Issuance of common stock upon conversion of notes	92,750	0
Notes and accrued interest settled with common stock and warrants	0	2,107,414
Derivative liability extinguished	0	1,728,274
Relative fair value of warrant, recorded as debt discount	59,998	1,405,000
Beneficial conversion feature of convertible debt	240,002	90,000
Common stock to be issued for finance cost, accrued and recorded as debt discount	0	120,990
Original issued discount, deducted from proceeds and recorded as debt discount	0	137,000
Debt costs deducted from proceeds of note	0	11,000
Initial debt discount at issuance of notes	$ 300,000	$ 1,752,990

Background Information

Background Information	12 Months Ended
	Dec. 31, 2022
Background Information
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. Aqualyte itself is the first product being commercialized. The second 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 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.

Going Concern and Managements P

Going Concern and Managements Plans	12 Months Ended
	Dec. 31, 2022
Going Concern and Managements Plans
Going Concern and Management's 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, 2022, the Company generated a net loss of $4,451,563 and has incurred significant losses since inception. As of December 31, 2022, the Company has an accumulated deficit of $62,274,665, total stockholders’ deficit of $12,430,988, negative working capital of $12,468,216 and cash and cash equivalents of $27,412. The Company used $1,451,315 and $1,283,772 of cash for operations during the years ended December 31, 2022, and 2021, 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 guided by its Financial Advisors is actively working with targeted third parties who have or 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 key 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; 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; and, 4. The Company may license or sell an asset to fund its continued growth as it is clear to management the market for the Company’s product innovations has changed in a positive way as demonstrated by the interest the Company’s nano-material and applications in certain markets. Management believes: 1. The Company’s ability to solve continuing supply chain issues and raise sustainable growth capital will dictate future revenue and cash-flow for the Company. The quicker these issues are resolved we believe the faster the Company can participate in the market’s uptick momentum and follow the projected growth curve. These issues place heavy pressure on management to progress in key business areas being impacted. Continued supply chain impacts has roots in the funding challenges. The use of funds from affordable growth capital to resolve inventory levels of hard to acquire parts could be achieved within one quarter. Raising affordable capital is tied to addressing/fixing convertible debt transactions (recently found to be ‘criminally usurious - (Adar v. Geneysy, LLC) used in the past to grow the Company with a plan to replace this convertible debt with lower cost funds. The Company has made progress yet still faces a worldwide public market in turmoil since February of 2022. In the intertest of expediting this situation the Company is seeking affordable public, and non-public, growth resources, with Board approval, is seeking to monetize one asset via a license/supply agreement. Such a plan (monetize an asset) will require approval by the Company’s Senior Secured Noteholder. 2. The Senior Secured Note Holder has advised Management it is exploring its options to resolve the long standing unpaid – and growing debt by the Company. 3. Ventilation is regularly recommended as one of the solutions to Covid related mitigation and the market awareness for the ConsERV product(s) is increasing and lead activity is encouraging. 4. We believe our current cash position and our projected ability to obtain additional sources of growth capital, and to generate sustainable cash flow from operations and investments into 2023 is improving yet remains challenged. We believe the Company’s prospects to secure growth funding are good. The company has shown solid progress over the last three quarters, removed a serious impediment to growth by completing a ‘debt to equity’ program where the convertible noteholders debt positions were converted into equity (common stock and warrants). The company introduced a popular new line of our ConsERV equipment having improved performance and pricing to a growing independent sales channel through-out North America. We reached agreement (now moving to contract stage) in late 4Q 2022 between the company and its Senior Secured Note Holder (having deep rights with the assets of the Company which are pledged as security for repayment of the Note). The company is continuing to develop the basis of a long term business relationship with a well-known, multi-national corporation interested in using the Company’s products for its own and third-party use. There are no assurances we will be able to obtain the financing and planned product development commercialization. Accordingly, we 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 we be unable to continue as a going concern.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Significant Accounting Policies
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, 2022 and 2021, which is included in accrued expenses, other. Royalty revenue is recognized as earned. The Company recognized royalty revenue of $0 for the years ended December 31, 2022 and 2021. 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, 2022 and 2021. 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 a certain amount of Product from Menred. The Agreement has a ten-year term with mutually agreed upon five-year extensions. 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 - Derivative Liability Warranties - Stock based compensation There were no grants in 2022 or 2021. 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. The reconciliation of the derivative liability measured at fair value on a recurring basis using unobservable inputs (Level 3) is as follows for the year ended December 31, 2021: December 31, 2021 Balance, beginning of year $ 3,845,662 Additions 124,290 Extinguished derivative liability (1,728,274 ) Change in fair value of derivative liabilities (2,241,678 ) $ - 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 -

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2022
Property and Equipment
Property and Equipment	Note 4. Property and Equipment Property and equipment consist of the following: December 31, 2022 2021 Furniture and fixtures $ 20,966 $ 20,966 Computer equipment and software 31,581 21,761 Demonstration equipment 92,733 92,733 Office and lab equipment 310,902 295,987 Leasehold improvements 14,808 14,808 Property and equipment, gross 470,990 446,255 Less accumulated depreciation 438,590 432,902 Property and equipment, net $ 32,400 $ 13,353

Accrued Expenses, Other

Accrued Expenses, Other	12 Months Ended
	Dec. 31, 2022
Accrued Expenses, Other
Accrued Expenses, Other	Note 5. Accrued Expenses, Other Accrued expenses, other consists of the following: December 31, 2022 2021 Accrued expenses, other $ 673,270 $ 274,146 Accrued interest 3,253,787 2,197,577 Accrued warranty costs 91,531 91,531 $ 4,018,588 $ 2,945,918

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions
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 $58,333 and $58,015 for the years ended December 31, 2022 and 2021, respectively. The lease term will terminate upon 30 days’ written notice from landlord or 90 days written termination from us. The lease is considered to be short term or month to month. The Company has accrued compensation due to the Chief Executive Officer as of December 31, 2022 and 2021 of $2,140,687 and $2,071,380, 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 the entity known as PKT -- Strategic Assets, LLC (the “Holder”) pursuant to which the Company issued a Senior Secured Promissory Note for $150,000 (the “Note”). The Note has an interest rate is 12% per annum compounded daily with a minimum interest payment of $2,000. The Note grants the Holder a secure interest in all the assets of the Company. During 2016 to the period ended December 31, 2022, the Holder extended the Note pursuant to various amendments. Pursuant to the amendments, the principal amount and interest totaled $5,429,661 and $4,317,270 (including fees and other expenses) at December 31, 2022 and 2021, respectively. We received advances aggregating $482,800 and $49,297 during 2022 and 2021, respectively, and repaid $247,198 during 2022. The Holder’s corporation is controlled by Ms. Tangredi, related to Tim Tangredi: the Company’s CEO and stockholder, and therefore, is a Related Party of the Company. The Company is to pay the Holder the principal, plus all interest and fees due 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 November 1, 2021, which as of the date of filing, has expired. (ii) The Holder has not declared the Note in Default as the Parties have reached terms to address several issues including the extension of the Maturity Date (the “Maturity Date”). The parties have agreed to new language to solve this matter with the plan to have it complete no later than April 30, 2023. (iii) The Company has recorded interest expense of $876,789 and $1,473,884 for the years ended December 31, 2022 and 2021, respectively. (iv) Accrued interest was $3,029,162 and $2,152,373 at December 31, 2022 and 2021, respectively. On October 12, 2019, the Company entered 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 matured on October 12, 2021. Interest expense on the note was $600 for each of the years ended December 31, 2022 and 2021. Accrued interest was $1,950 and $1,350 at December 31, 2022 and 2021, respectively. The Holder has not declared the Note in Default or extended the Maturity Date. On April 29, 2022, the Company received a loan of $100,000 from its Chief Executive Officer. This was repaid in full on May 17, 2022. On February 27, 2015, the Company, and Tim N. Tangredi, the Company’s Chief Executive Officer entered 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 change. The Company has waived the conversion requirement from 2015 to the present. 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. On January 27, 2022, the Board approved the distribution of Series F Convertible Preferred Warrants to Board members, the Dais Team, and those contractually bound to receive these warrants on January 27, 2022. These new Series were approved by NYS Division of Corporations on March 23, 2022. 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, 2022
Equity Transactions
Equity Transactions	Note 7. Equity Transactions Preferred Stock On December 31, 2022 and 2021, the Company’s Board of Directors 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 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 Tim N. Tangredi ceases, for any reason, to serve as an officer, director, or consultant of the Company. During January and February 2022, after the Company’s fiscal year ended December 31, 2021, the Company’s Board of Directors, with input from the Company’s financial advisors, completed its reevaluation of the Company’s capital structure, including the advisability of authorizing addition series of preferred stock, par value $0.01 (“Preferred Stock”). The Board of Directors determined that it was in the best interests of the Company and its stockholders to authorize four new series of Preferred Stock (sometimes referred to as “New Series of Preferred Stock”). As a result, the Board of Directors and management with the assistance of its outside financial advisors prepared a Certificate of Amendment to its Certificate of Incorporation for the purpose authorizing the four New Series of Preferred Stock, which was subject to the filing by the Company of a Certificate of Amendment with the Department of State of the State of New York (“Certificate of Amendment”). To implement the authorization of the four New Series of Preferred Stock, the Certificate of Amendment was submitted to the Department of State on March 17, 2022, and was accepted for filing on March 22, 2022. The recently authorized New Series of Preferred Stock included: (i) Series C Convertible Preferred Stock, consisting of 100,000 shares, all of which were to be issued following acceptance of the Certificate of Amendment by the Department of State, to two (2) third-party accredited investors who had provided bona fide financial consulting services to the Company; (ii) Series D Convertible Preferred Stock, consisting of 10,000 shares, which shares may be issued, at the sole discretion of the Board of Directors, from time to time, to consultants and other third parties for, among other purposes, new services to the Company and for other good and valuable consideration, none of which shares have been issued; (iii) Series E Convertible Preferred Stock, consisting of 250,000 shares, all of which were to be issued following final acceptance of the Certificate of Amendment by the Department of State, being issued to three (3) “accredited investors” including the Company’s financial advisors in consideration for their capital contributions to the Company; and (iv) Series F Convertible Preferred Stock consisting of 1,500,000 shares which are intended to be issued to several long-tenured key employees and the Company’s Board of Directors in consideration for previously rendered services to the Company as well as to certain noteholders and others under agreements and arrangements that have been authorized by the Board of Directors. Equity issuances within these various classes was to take place during the 4 th Common Stock At December 31, 2022, and 2021, the Company’s Board of Directors 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. 2022 Common Stock Transactions During May 2022, the Company issued 457,500 shares of common stock upon the conversion of $45,000 of notes payable, plus $750 of costs. During July 2022, the Company issued 470,000 shares of common stock upon the conversion of $47,000 of notes payable. The company issued 1,276,406 shares of common stock upon the cashless exercise of 1,510,000 common stock warrants. The Company cancelled 1,000,000 shares of common stock, which are to be reissued in the future. In connection with a note issued in September 2022, the Company issued a warrant to purchase 1,000,000 shares of common stock to the lender. The warrant has an exercise price of $0.30 per share and expires on September 7, 2027. 2021 Common Stock Transactions : During the nine months ended September 30, 2021, the Company issued 7,036,668 shares of common stock and 3,576,733 common stock purchase warrants in settlement of convertible notes payable and related accrued interest. The shares were valued at $1,829,534 and the warrants were valued at $857,600. Of these warrants, 3,266,733 expired during 2022, and 310,000 were exercised on a cashless basis into 203,103 shares of common stock in 2022. During the year ended December 31, 2021, the Company issued 2,100,000 shares of common stock, valued at $567,000, for services. Options and Warrants 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. The 3,576,733 warrants issued in 2021 in connection with the settlement of debt described in Note 8 have an exercise price of $0.30 per share and expired if unexercised on June 30, 2022. The fair value of the warrants was $857,600, determined using the Black Scholes Model with the following assumptions: (1) risk free interest rate of 0.05%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 367%; and (4) an expected life of 11.5 months. Of these warrants, 3,266,733 expired during 2022, and 310,000 were exercised on a cashless basis into 203,103 shares of common stock in 2022. During the three months ended June 30, 2021, the Company issued 700,000 warrants for services. The warrants have an exercise price of $0.05 per share and expired on May 18, 2022. The fair value of the warrants was $184,457, determined using the Black Scholes Model with the following assumptions: (1) risk free interest rate of 0.06%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 376%; and (4) an expected life of 1 year. The 700,000 warrants were exercised on a cashless basis into 676,666 shares of common stock in 2022. In September 2021, the Company issued 1,466,666 warrants in connection with a note in the amount of $220,000. The warrants have an exercise price of $0.15 per share and expire on September 21, 2026. The relative fair value of the warrants was $110,000, determined using the Black Scholes Model with the following assumptions: (1) risk free interest rate of 0.84%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 389%; and (4) an expected life of 5 years. The Company recorded debt discount of $110,000 related to the warrants. During the fourth quarter of 2021, the Company issued 10,463,332 warrants in connection with convertible notes in the aggregate amount of $1,412,000. The warrants have an exercise price of $0.15 per share and expire five years from the dates of issuance. The relative fair value of the warrants was $1,366,127, determined using the Black Scholes Model with the following assumptions: (1) risk free interest rate of 0.84% - 1.33%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 386% - 389%; and (4) an expected life of 5 years. The Company recorded debt discount of $1,295,000 related to the warrants, limited to the proceeds received. Of these warrants, 500,000 were exercised on a cashless basis into 396,667 shares of common stock in 2022. In connection with a convertible note issued in September 2022, the Company has issued a warrant to purchase 1,000,000 shares of common stock to the lender. The warrant has an exercise price of $0.30 per share and expires on September 7, 2027. The relative fair value of the warrant was $59,998, determined using the Black Scholes Model with the following assumptions: (1) risk free interest rate of 3.37%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 360%; and (4) an expected life of 5 years.

Convertible Notes Payable and E

Convertible Notes Payable and Exchange Program	12 Months Ended
	Dec. 31, 2022
Convertible Notes Payable and Exchange Program
Convertible Notes Payable and Exchange Program	Note 8. Convertible Notes Payable and Exchange Program Debt to Equity Exchange Program In the period from June 2017 through the end of December 2019, the Company entered eight Convertible Note Holder agreements with eight Note Holders totaling, with all fees, interest, and principal, $2,008,812 as of December 31, 2020. The notes were not considered to be in default and were being renegotiated at March 31, 2021. Subsequently, as of May 31, 2021, each Convertible Noteholder received their fees, interest, and principal totaling $2,107,414 in shares of Common stock of the Company (at $0.030 per share) with 50% warrant coverage (1 year cash warrant with a strike price of 0.30). All documents were executed by June 30, 2021, with all equity/warrants issued by July 31, 2021. The Company issued 7,036,668 Common shares, and 3,576,733 Warrant shares in this transaction. All unexercised warrants expired as of May 15, 2022 per the terms and conditions of the Warrant document. 2022 Convertible Notes On December 12, 2022, the Company entered a convertible promissory note in the amount of $40,000. The note matures on the earlier of June 12, 2023 or 5 days after demand and bears interest at 10% per year. The note is convertible into shares of common stock at a fixed conversion price of $0.30 per share. On November 4, 2022, the Company entered a convertible promissory note in the amount of $25,000. The note matures on the earlier of May 4, 2023 or 5 days after demand and bears interest at 10% per year. The note is convertible into shares of common stock at a fixed conversion price of $0.30 per share. On September 7, 2022, the Company entered a convertible promissory note in the amount of $100,000. The note matures on September 7, 2023 and bears interest at 8% per year. In connection with this note, the Company has issued a warrant to purchase 1,000,000 shares of common stock to the lender. The warrant has an exercise price of $0.30 per share and expires on September 7, 2027. The relative fair value of the warrant was $59,998, determined using the Black Scholes Model with the following assumptions: (1) risk free interest rate of 3.37%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 360%; and (4) an expected life of 5 years. The note is convertible into shares of common stock at a fixed conversion price of $0.10 per share. The company has recorded a beneficial conversion feature of $40,002. Amortization of discount was $31,781 for the year ended December 31, 2022. On August 20, 2022, the Company entered a convertible promissory note in the amount of $49,850. The note matures on the earlier of February 20, 2023 or 10 days after demand and bears interest at 8% per year. The note is convertible into shares of common stock at a fixed conversion price of $0.30 per share. On June 15, 2022, the Company entered two convertible promissory notes aggregating $300,000. The notes mature on the earlier of December 15, 2022 or 10 days after demand and bear interest at 8% per year. The Company received proceeds of $300,000. The notes are convertible into shares of common stock at a fixed conversion price of $0.30 per share. The Company has recorded debt discount of $200,000, related to the beneficial conversion feature of the notes. The discount will be amortized to interest expense over the six-month term of the notes, and $200,000 was amortized during the year ended December 31, 2022, respectively. 2021 Convertible Notes On September 20, 2021, the Company entered a convertible promissory note with GS Capital Partners, LLC. The note matured on September 20, 2022 and bears interest at 8% per year. The Company received proceeds of $197,000, after deduction of $20,000 of original issue discount and $3,000 of costs. In connection with this note, the Company has issued a warrant to purchase 1,466,666 shares of common stock to the lender. The warrant has an exercise price of $0.15 per share and expires on September 21, 2026. The relative fair value of the warrant was $110,000, determined using the Black Scholes Model with the following assumptions: (1) risk free interest rate of 0.84%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 389%; and (4) an expected life of 5 years. The note is convertible into shares of common stock at a fixed conversion price of $0.10 per share. The company has recorded a beneficial conversion feature of $90,000. Amortization of discount and costs was $160,071 and $62,929 for the years ended December 31, 2022 and 2021, respectively. The note matured on September 20, 2022. The lender has not declared a default as both parties are actively discussing a mutually beneficial path forward. It is expected an agreement will be reached in the fourth quarter of 2022. During the fourth quarter of 2021, the Company entered twenty convertible promissory notes with various holders aggregating $1,412,000. The notes mature one year from issuance and bear interest at 8% per year. The Company received proceeds of $1,287,000, after deduction of $117,000 of original issue discount and $8,000 of costs. In connection with the notes, the Company has issued warrants to purchase 10,463,332 shares of common stock to the lenders. The warrants have an exercise price of $0.15 per share and expire five years from the date of issuance. The relative fair value of the warrants was $1,366,127, determined using the Black Scholes Model with the following assumptions: (1) risk free interest rate of 0.84% - 1.33%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 386% - 389%; and (4) an expected life of 5 years. The notes are convertible into shares of common stock at a fixed conversion price of $0.10 per share. A total of $1,412,000 has been recorded as debt discount, and 8,000 has been recorded as deferred debt costs. The discount and costs will be amortized to interest expense over the term of the notes Amortization of discount and costs was $1,236,089 and $142,233 for the years ended December 31, 2022 and 2021, respectively. During May 2022, the Company issued 457,500 shares of common stock upon the conversion of $45,000 of notes payable, plus $750 of costs. Unamortized discount and debt costs related to the principal converted were $21,206 and $514, respectively, which were charged against interest expense upon conversion. During July 2022, the Company issued 470,000 shares of common stock upon the conversion of $47,000 of notes payable. Unamortized discount related to the principal converted was $19,958, which was charged against interest expense upon conversion. The Company’s convertible promissory notes at December 30, 2022, and 2021 are as follows: December 31, 2022 December 31, 2021 Convertible notes payable, bearing interest at 8-10% $ 2,054,850 $ 1,453,960 Unamortized debt discount (68,219 ) (1,428,726 ) Unamortized deferred debt issuance cost - (9,112 ) Total 1,986,631 194,162 Current portion $ 1,986,631 $ 194,162

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2022
Notes Payable
Notes Payable	Note 9. Notes Payable JMS Investments Between April of 2021 and September 30, 2021, JMS Investments of Staten Island, NY, USA invested $376,000 in seven separate transactions. The sums are repayable in the form of one-year demand notes having an interest rate of 8.5%. GEX Management, Inc. On August 30, 2021, the Company entered into a promissory note with GEX Management, Inc. The note matured on February 28, 2022 and bears interest at 10% per year. The note was repaid in December 2021. In connection with this note, the Company has agreed to issue 1,000,000 shares of common stock to the lender. These shares have not been issued at December 31, 2022. The shares to be issued have been valued at $120,990, which has been recorded as debt discount. The discount has been fully amortized in 2021. The value of the shares has been included in accrued expenses at December 31, 2022. Paycheck Protection Program Loans On January 25, 2021, the Company received $122,340 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. The loan and related accrued interest of $1,786 was forgiven on July 12, 2022. 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. This loan was subsequently forgiven in full on August 29, 2021 and the Company recorded forgiveness of debt income of $146,685, including accrued interest forgiven of $1,935. 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. On March 16, 2021, the U.S. Small Business Administration announced that the deferment period for the repayment would be extended an additional 12 months.

Derivative Liabilities

Derivative Liabilities	12 Months Ended
	Dec. 31, 2022
Derivative Liabilities
Derivative Liabilities	Note 10. Derivative Liabilities The Company had identified certain embedded derivatives related to its convertible notes. Since the notes were convertible into a variable number of shares or have a price reset feature, the conversion features of those notes were 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. The Company has recorded additions to the derivative conversion liabilities related to the conversion feature attributable to interest accrued during the period. These additions totaled $124,290 for the year ended December 31, 2021 and were charged to interest expense. During the year ended December 31, 2021, through the date of settlement of the debt, the Company recorded income of $2,241,678 related to the change in the fair value of the derivatives. The fair value of the embedded derivatives was $1,728,274 at the date of settlement, determined using the Black Scholes Model with the following assumptions: (1) risk free interest rate of 0.01%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 315%; and (4) an expected life of 3 months. During the second quarter of 2021 the Company issued 7,036,668 shares of common stock, valued at $1,829,534 and 2,826,733 warrants, valued at $857,600, in settlement of $1,453,960 of notes payable and $653,454 of accrued interest. Derivative liability of $1,728,274 was extinguished because of the settlement. The Company recorded a gain on extinguishment of $1,148,554.

Stock options and warrants

Stock options and warrants	12 Months Ended
	Dec. 31, 2022
Stock options and warrants
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 years ended December 31, 2022 and 2021. The following summarizes the information relating to outstanding stock options activity during 2022 and 2021: Common Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at December 31, 2020 9,876 $ 230.18 4.8 $ Granted - - Forfeited or expired 9,876 ) 230.18 Outstanding at December 31, 2020 - - $ Granted - - Forfeited or expired - - Outstanding at December 31, 2021 - $ - $ Exercisable at December 31, 2021 - $ - $ There was no stock compensation expense related to options for the years ended December 31, 2022 and 2021. Warrants At December 31, 2022, 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, 2020 239,125 8.7 $ 3.41 Granted 16,206,731 0.18 Forfeited or expired (239,125 ) 3.41 Warrants at December 31, 2021 16,206,731 3.8 $ 0.18 Granted 1,000,000 0.30 Exercised (1,510,000 ) 0.13 Forfeited or expired (3,266,733 ) 0.30 Warrants at December 31, 2022 12,429,998 4.0 $ 0.16

Deferred Revenue

Deferred Revenue	12 Months Ended
	Dec. 31, 2022
Deferred Revenue
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 parties began a renegotiation of the terms and conditions of this agreement in December of 2022. The Company recognized license revenue of $50,000 for each of the years ended December 31, 2022, and 2021. Deferred revenue for the agreement was $248,656 and $298,656 at December 31, 2022 and 2021, respectively. The Company recognized royalty revenue of $0 for the years ended December 31, 2022 and 2021.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies
Commitments and Contingencies	Note 13. Commitments and Contingencies 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 2015, the Company commenced an action for the cancellation of shares issued to Soex (the “Shares”) in connection with a breached Securities Purchase Agreement and Distribution Agreement entered 2014. The Soex Litigation was tried in U.S. District Court for the Middle District of Florida in October of 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 the Company’s Intellectual Property. The Company feels this third action will lead in a judgment in favor of the Company. On October 8, 2021 the Company was notified of a unusual order by the Federal District Court judge who oversaw the initial 2018 proceedings. This activity was initiated at the request of Soex’s counsel. The Order awards the defendant (Soex) $300,568 in attorney’s fees and $82,096 in costs for a total award of $382,664 to be paid by Dais. The Order doesn’t specify the date by which the award needs to be paid. The sum is recorded in accrued liabilities. The Company will vigorously defend itself against this Order, as well as move on all possible avenues open to it to stop, what Management believes is an on-going misuse of the Company’s core Intellectual Property. The Company believes - based on the content of the Order and other admissions and actions on the part of others - it has a chance to prevail in an appeal to the benefit of the Company and its shareholders. Accounts Payable The firms below have pursued legal action against the Company to collect overdue accounts payable sums. The Company is working with each to enter into a settlement plan, or “pay over a period of time” payment plan. To date the Company has one agreement in place with SoftinWay. Company Sum Owned Payment Plan Legal Action Old Dominion Freight Line (1) $ 13,575.95 No Yes Power Plant Services (2) $ 85,199.11 No Yes Softinway (3) $ 3,350.00 Yes Yes The O-Ring Store $ 10,334.00 No Yes Total $ 112,459.06 Footnotes for Accounts Payable Table 1. This action moved towards settlement in December of 2022 and completing in March of 23, 2023. The sum the creditor froze $28,781 of the Company’s funds at the Company’s bank, the parties discussed the matter. The sum owed was agreed to be $17,212 including principle, interest, court costs and legal fees. The agreed sum ($17,212) is in the process of being deducted from the withheld sum at the company's bank. from the withheld $28,781. 2. The sum the creditor froze $4,700 of the Company’s funds at the Company’s bank. The company is exploring post judgement relief options/taking steps to ensure that Secured Noteholders priority is protected and to negotiate an acceptable repayment plan. 3. The original balance of approximately $24,165 has been consistently paid down per a verbal repayment agreement.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Taxes
Income Taxes	Note 14. Income Taxes The Company had, subject to limitation, approximately $24.7 million of net operating loss carryforwards at December 31, 2022, of which approximately $18.4 million will expire at various dates beginning in 2021 through 2037. In addition, the Company has research and development tax credits of approximately $409,000 at December 31, 2022 available to offset future taxable income, which will expire from 2030 through 2040. 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 increased by approximately $200,000 and decreased by approximately $323,000 for the years ended December 31, 2022 and 2021, respectively. Significant components of deferred tax assets and liabilities are as follows: 2022 2021 Deferred revenue $ 63,000 $ 76,000 Depreciation (5,000 ) 1,000 Accrued compensation 568,000 550,000 Research and development credit 409,000 378,000 Accrued warranty and interest expense 786,000 564,000 Net operating loss carryforward 6,256,000 6,308,000 Valuation allowance (8,077,000 ) (7,877,000 ) A reconciliation of the federal statutory income tax rate to the Company’s effective income tax rate is as follows: December 31, 2022 2021 Federal statutory income tax rate (21.0 )% (21.0 )% State income taxes, net of federal benefit (4.3 ) (4.3 ) Permanent differences 21.5 65.2 Change in valuation allowance 3.8 (39.9 ) Provision for income taxes 0.0 % 0.0 % As of December 31, 2022, 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 2022 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 2019 through 2022.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events
Subsequent Events	Note 15. Subsequent Events The following material events occurred after December 31, 2022, and as such this requires recognition or disclosure in the financial statements: 1. Litigation – SOEX: In early 2023, the Company learned two members of the former Transtech management team allegedly have established two companies to compete with the large Swiss entity still using Dais IP. This is new to the Company and its legal counsel. It is formulating a plan to pursue this matter to the ultimate satisfaction of the Dais shareholders. We remain confident with appropriate counsel the Company will prevail in its reformatted approach to this matter. 2. Financing; During the first quarter of 2023 the Company borrowed from the PKT Strategic Technologies, LLC, Senior Note Holder under the same terms and conditions as the existing sums of money which have been loaned to the Company since June 16, 2016 with principal and interest on these sums for this period remaining to be repaid, the Company increased the amount of its debt to the Senior Note Holder by borrowing $66,000, and $592,960. 3. Financing: During the first quarter of 2023 the company borrowed $350,000 from a related party, but it was repaid in full during the same period. There were no fees or interest incurred. The Company issued 500,000 shares of common stock as part of this agreement. 4. Financing: In March of 2022 the NYS Department of Corporation approved the issuance of Series C, D, E, and F of preferred convertible warrant stock. Series C and E have been issued as outlined in previous reporting. Series D is pending. Series F, for Board members, company employees and those contractually bound to receive these shares, is in the process of being issued. 5. Financing: The company filed a Temporary Restraining Order against four convertible note holders over the terms of its conversion from debt to equity these convertible noteholders. The judge met with the Parties on May 1. It was decided at the conclusion of this meeting to cancel the request for the TRO. More effective tactics are projected to be deployed by the Company to address areas of concern coved in the TRO application. 6. Repayment: In March of 2023 the judgment against the company for Old Dominion Trucking was satisfied. The creditor froze $28,781 of the Company’s funds at the Company’s bank, the parties discussed the matter. The sum owed was agreed to be $17,212 including principle, interest, court costs and legal fees. On May 1, 2023, the Company’s bank refunded the additional $11,444 held. 7. Share issuances: During the first quarter of 2023, the company issued a total of 9,530,034 shares comprising of: · · · · rd · 8. Financing: During April 2023, the company received a total of $168,950 from convertible notes payable. No other material events have occurred after December 31, 2022, requiring recognition or disclosure in the financials.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Significant Accounting Policies
Use of estimates	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	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, 2022 and 2021, which is included in accrued expenses, other. Royalty revenue is recognized as earned. The Company recognized royalty revenue of $0 for the years ended December 31, 2022 and 2021. 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, 2022 and 2021. 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 a certain amount of Product from Menred. The Agreement has a ten-year term with mutually agreed upon five-year extensions.
Cash and cash equivalents	Cash and cash equivalents -
Accounts receivable	Accounts receivable -
Concentrations	Concentrations -
Other Receivables	Other receivables -
Fair Value of Financial Instruments	Fair Value of Financial Instruments -
Inventory	Inventory -
Property and equipment	Property and equipment -
Intangible assets	Intangible assets
Long-lived assets	Long-lived assets -
Government Funding	Government Funding -
Research and development expenses and funding proceeds	Research and development expenses and funding proceeds -
Derivative liability	Derivative Liability
Warranties	Warranties -
Stock based compensation	Stock based compensation There were no grants in 2022 or 2021.
Fair Value Measurements	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. The reconciliation of the derivative liability measured at fair value on a recurring basis using unobservable inputs (Level 3) is as follows for the year ended December 31, 2021: December 31, 2021 Balance, beginning of year $ 3,845,662 Additions 124,290 Extinguished derivative liability (1,728,274 ) Change in fair value of derivative liabilities (2,241,678 ) $ -
Income Taxes	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	Earnings (loss) per share
Recent Accounting Pronouncements	Recent Accounting Pronouncements -

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Significant Accounting Policies
Schedule of fair value of derivative liability	December 31, 2021 Balance, beginning of year $ 3,845,662 Additions 124,290 Extinguished derivative liability (1,728,274 ) Change in fair value of derivative liabilities (2,241,678 ) $ -

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property and Equipment
Schedule of property and equipment	December 31, 2022 2021 Furniture and fixtures $ 20,966 $ 20,966 Computer equipment and software 31,581 21,761 Demonstration equipment 92,733 92,733 Office and lab equipment 310,902 295,987 Leasehold improvements 14,808 14,808 Property and equipment, gross 470,990 446,255 Less accumulated depreciation 438,590 432,902 Property and equipment, net $ 32,400 $ 13,353

Accrued Expenses, Other (Tables

Accrued Expenses, Other (Tables)	12 Months Ended
	Dec. 31, 2022
Accrued Expenses, Other
Schedule of accrued expenses, other	December 31, 2022 2021 Accrued expenses, other $ 673,270 $ 274,146 Accrued interest 3,253,787 2,197,577 Accrued warranty costs 91,531 91,531 $ 4,018,588 $ 2,945,918

Convertible Notes Payable and_2

Convertible Notes Payable and Exchange Program (Tables)	12 Months Ended
	Dec. 31, 2022
Convertible Notes Payable and Exchange Program
Schedule of convertible promissory notes	December 31, 2022 December 31, 2021 Convertible notes payable, bearing interest at 8-10% $ 2,054,850 $ 1,453,960 Unamortized debt discount (68,219 ) (1,428,726 ) Unamortized deferred debt issuance cost - (9,112 ) Total 1,986,631 194,162 Current portion $ 1,986,631 $ 194,162

Stock Options and Warrants (Tab

Stock Options and Warrants (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2020 9,876 $ 230.18 4.8 $ Granted - - Forfeited or expired 9,876 ) 230.18 Outstanding at December 31, 2020 - - $ Granted - - Forfeited or expired - - Outstanding at December 31, 2021 - $ - $ Exercisable at December 31, 2021 - $ - $
Schedule of Stock Warrants	Number of Shares Weighted Average Remaining Life (Years) Weighted Average Exercise Price Warrants at December 31, 2020 239,125 8.7 $ 3.41 Granted 16,206,731 0.18 Forfeited or expired (239,125 ) 3.41 Warrants at December 31, 2021 16,206,731 3.8 $ 0.18 Granted 1,000,000 0.30 Exercised (1,510,000 ) 0.13 Forfeited or expired (3,266,733 ) 0.30 Warrants at December 31, 2022 12,429,998 4.0 $ 0.16

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies
Schedule of pursued legal action	Company Sum Owned Payment Plan Legal Action Old Dominion Freight Line (1) $ 13,575.95 No Yes Power Plant Services (2) $ 85,199.11 No Yes Softinway (3) $ 3,350.00 Yes Yes The O-Ring Store $ 10,334.00 No Yes Total $ 112,459.06

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Taxes
Schedule of Income Taxes	2022 2021 Deferred revenue $ 63,000 $ 76,000 Depreciation (5,000 ) 1,000 Accrued compensation 568,000 550,000 Research and development credit 409,000 378,000 Accrued warranty and interest expense 786,000 564,000 Net operating loss carryforward 6,256,000 6,308,000 Valuation allowance (8,077,000 ) (7,877,000 )
Schedule of reconciliation of the federal statutory income tax	December 31, 2022 2021 Federal statutory income tax rate (21.0 )% (21.0 )% State income taxes, net of federal benefit (4.3 ) (4.3 ) Permanent differences 21.5 65.2 Change in valuation allowance 3.8 (39.9 ) Provision for income taxes 0.0 % 0.0 %

Going Concern and Managements_2

Going Concern and Managements Plans (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Going Concern and Managements Plans
Net income (loss)	$ (4,451,563)
Accumulated deficit	(62,274,665)	$ (57,823,102)
Total stockholders' deficit	(12,430,988)
Working capital deficit	(12,468,216)
Net cash used in operating activities	1,451,315	$ 1,283,772
Cash and cash equivalents	$ 27,412

Significant Accounting Polici_4

Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2021 USD ($)
Significant Accounting Policies
Balance, beginning of period	$ 3,845,662
Additions	124,290
Extinguished derivatives liability	(1,728,274)
Change in fair value of derivative liabilities	(2,241,678)
Balance, Endinng of period	$ 0

Significant Accounting Polici_5

Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Anti-dilutive common shares	30,212,831	32,526,731
Royalty revenues	$ 0	$ 0
License fees revenue	50,000	50,000
Uninsured balances	0	483,000
Inventory raw materials	269,083	59,631
Warranty expenses	91,531	91,531
Inventory in process	5,997	1,844
Inventory finished goods	269,083	10,592
Depreciation expense	8,988	2,689
Research and development expenses	328,480	223,425
Proceeds for research and development expenses	0	89,617
Patents [Member]
Amortization expense	19,989	$ 18,885
Future amortization expense, 2022	$ 20,000
...Four Customers [Member]
Concentration of risk, revenue percentage	74%
...Three Customers [Member]
Concentration of risk, revenue percentage	73%
...Two Customers [Member]
Concentration of risk, accounts receivable percentage	76%
...Minimum [Member]
Property and equipment estimated useful life	3 years
...Maximum [Member]
Property and equipment estimated useful life	7 years
...Intangible Assets [Member]
Estimated useful lives of patents	17 years
Leasehold Improvements [Member]
Property and equipment estimated useful life	5 years

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property and equipment, gross	$ 470,990	$ 446,255
Less: accumulated depreciation	438,590	432,902
Property and equipment, net	32,400	13,353
Leasehold Improvements [Member]
Property and equipment, gross	14,808	14,808
Furniture and Fixtures [Member]
Property and equipment, gross	20,966	20,966
Computer Equipment and Software [Member]
Property and equipment, gross	31,581	21,761
Demonstration Equipment [Member]
Property and equipment, gross	92,733	92,733
Office and Lab Equipment [Member]
Property and equipment, gross	$ 310,902	$ 295,987

Accrued Expenses Other (Details

Accrued Expenses Other (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Accrued Expenses, Other
Accrued expenses, other	$ 673,270	$ 274,146
Accrued interest	3,253,787	2,197,577
Accrued warranty costs	91,531	91,531
Total accrued expenses	$ 4,018,588	$ 2,945,918

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)		1 Months Ended			12 Months Ended
	Oct. 12, 2019	Apr. 29, 2022	Jun. 24, 2016	Feb. 27, 2015	Dec. 31, 2022	Dec. 31, 2021
Rent expense					$ 58,333	$ 58,015
Lease term description					The lease term will terminate upon 30 days’ written notice from landlord or 90 days written termination from us. The lease is considered to be short term or month to month
Interest expense					$ 876,789	1,473,884
Accrued interest					3,029,162	2,152,373
Interest Expense					2,728,360	2,065,593
...Building [Member]
Monthly rent expense					4,066
Mr. Tangredi [Member]
Conversion price				$ 1.50
Unpaid compensation				$ 500,000
Unpaid compensation convert into common stock amount				$ 100,000
Conversion rate				75%
Percentage of cash payment compensation income				20%
Converted unpaid compensation into common stock				$ 100,000
Principal amount and interest totaled					5,429,661	4,317,270
Received advances aggregating					482,800	49,297
Mr. Tangredi [Member] | Class A Convertible Preferred Stock [Member]
Beneficial owner description				greater of 40% of the then-outstanding voting power of the voting
Patricia Tangredi [Member] | Loan And Security Agreement [Member]
Debt instrument maturity date			Nov. 01, 2021
Interest rate			12%
Senior secured promissory note			$ 150,000
Senior secured debt, minimum interest payment			2,000
Exceeding amount			$ 1,000,000
Chief Executive Officer [Member]
Accrued interest					1,950	1,350
Accrued compensation					2,140,687	2,071,380
Promissory note	$ 10,000
Interest bearing per year	10%
Debt instrument maturity date	Oct. 12, 2021
Interest Expense					$ 600	$ 600
Received loan		$ 100,000

Equity Transactions (Details Na

Equity Transactions (Details Narrative)	1 Months Ended			3 Months Ended			9 Months Ended		12 Months Ended
	Jul. 30, 2022 USD ($) shares	May 30, 2022 USD ($)	Sep. 30, 2021 USD ($) $ / shares shares	Mar. 31, 2023 shares	Dec. 31, 2021 USD ($) integer $ / shares shares	Jun. 30, 2021 USD ($) $ / shares shares	Sep. 30, 2022 $ / shares shares	Sep. 30, 2021 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) integer $ / shares shares	Dec. 31, 2021 USD ($) integer $ / shares shares	Jul. 31, 2022 USD ($) shares	May 31, 2022 USD ($) shares	Mar. 22, 2022 shares
Common stock value | $					$ 94,154				$ 106,193	$ 94,154
Common stock shares issued, shares					2,100,000					2,100,000	470,000	457,500
Common stock shares issued, amount | $					$ 567,000					$ 567,000	$ 47,000	$ 45,000
Common stock shares authorized					1,100,000,000				1,100,000,000	1,100,000,000
Common stock, par value | $ / shares					$ 0.01				$ 0.01	$ 0.01
Common stock shares issued for service				2,750,939
Volatility rate										315%
Dividend yield										0%
Common Stock Transactions [Member]
Common stock value | $			$ 1,829,534					$ 1,829,534
Value of warrant | $			$ 857,600					$ 857,600
Expiry of warrant									3,266,733
Number of warrant exercised									310,000
Common stock shares issued, shares	470,000		7,036,668					7,036,668				457,500
Conversion of notes payable | $	$ 47,000	$ 45,000
Conversion of notes payable cost | $		$ 750
Cancellation of common stock	1,000,000
Issued of warrant purchase							1,000,000	3,576,733
Warrant expiry date							September 7, 2027
Warrants, per share price | $ / shares							$ 0.30
Options and Warrants [Member]
Expiry of warrant									3,266,733
Number of warrant exercised									310,000
Fair value of warrants | $					$ 857,600					$ 857,600
Risk free interest rate									0.05%
Volatility rate									367%
Expected life									11 years 6 months
Dividend yield									0%
Warrant expiry date									June 30, 2022
Warrants issued					3,576,733					3,576,733
Warrants, per share price | $ / shares					$ 0.30					$ 0.30
Convertible Note [Member]
Issued of warrant purchase							1,000,000
Fair value of warrants | $					$ 1,366,127					$ 1,366,127
Risk free interest rate					0.84%		3.37%
Expected life					5 years		5 years
Dividend yield					0%		0%
Warrant expiry date							59,998
Warrants issued					10,463,332					10,463,332
Warrants, per share price | $ / shares					$ 0.15		$ 0.30			$ 0.15
Warrants, debt discount | $					$ 1,295,000
Volatility rate, Minimum					386%
Volatility rate, Maximum					389%		360%
Convertible notes, Amount | $					$ 1,412,000					$ 1,412,000
Note [Member]
Risk free interest rate			0.84%
Volatility rate			389%
Expected life			5 years
Dividend yield			0%
Warrant expiry date			September 21, 2026
Warrants issued			1,466,666					1,466,666
Warrants, per share price | $ / shares			$ 0.15					$ 0.15
Risk free interest rate Maximum			1.33%
Warrants, debt discount | $			$ 110,000
Note amount | $			$ 220,000					$ 220,000
Warrants [Member]
Number of warrant exercised									1,510,000
Exercise price | $ / shares						$ 0.05
Common stock shares issued for service						700,000
Fair value of warrants | $						$ 184,457
Risk free interest rate						0.06%
Volatility rate						376%
Expected life						1 year
Dividend yield						0%
Warrant expiry date						May 18, 2022
Board of Directors [Member]
Preferred stock, shares par value | $ / shares					$ 0.01				$ 0.01	$ 0.01
Preferred stock shares authorized					10,000,000				10,000,000	10,000,000
Common stock shares authorized					1,100,000,000				1,100,000,000	1,100,000,000
Common stock, par value | $ / shares					$ 0.01				$ 0.01	$ 0.01
Series A Preferred Stock [Member]
Preferred stock, shares par value | $ / shares					$ 0.01				$ 0.01	$ 0.01
Preferred stock shares authorized					2,000,000				2,000,000	2,000,000
Preferred stock, number of votes | integer					150				150	150
Conversion price description									The Conversion Price shall be equal to 75% of the average closing price for the 30 trading days prior to the election to convert
Per share | $ / shares					$ 1.50				$ 1.50	$ 1.50
Voting power									49%
Series B Preferred Stock [Member]
Preferred stock, shares par value | $ / shares					$ 0.01				$ 0.01	$ 0.01
Preferred stock shares authorized					10,000				10,000	10,000
Voting right description									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
Preferred stock, number of votes | integer					150				150	150
Series C Preferred Stock [Member]
Preferred stock, shares par value | $ / shares					$ 0.01				$ 0.01	$ 0.01
Preferred stock shares authorized					100,000				100,000	100,000			100,000
Series D Preferred Stock [Member]
Preferred stock, shares par value | $ / shares					$ 0.01				$ 0.01	$ 0.01
Preferred stock shares authorized					10,000				10,000	10,000			10,000
Series E Preferred Stock [Member]
Preferred stock, shares par value | $ / shares					$ 0.01				$ 0.01	$ 0.01
Preferred stock shares authorized					250,000				250,000	250,000			250,000
Series F Preferred Stock [Member]
Preferred stock, shares par value | $ / shares					$ 0.01				$ 0.01	$ 0.01
Preferred stock shares authorized					1,500,000				1,500,000	1,500,000			1,500,000

Convertible Notes Payable and_3

Convertible Notes Payable and Exchange Program (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Convertible Notes Payable and Exchange Program
Convertible notes payable, bearing interest at 8- 10%	$ 2,054,850	$ 1,453,960
Unamortized debt discount	(68,219)	(1,428,726)
Unamortized deferred debt issuance cost	0	(9,112)
Total	1,986,631	194,162
Current portion	$ 1,986,631	$ 194,162

Convertible Notes Payable and_4

Convertible Notes Payable and Exchange Program (Details Narrative) - USD ($)				1 Months Ended					12 Months Ended
	Dec. 12, 2022	Nov. 04, 2022	Sep. 07, 2022	Aug. 20, 2022	Jun. 15, 2022	May 31, 2022	Sep. 20, 2021	May 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Jul. 31, 2022
Common stock shares issued, shares						457,500				2,100,000	470,000
Common stock shares issued, amount						$ 45,000				$ 567,000	$ 47,000
Common stock conversion note payable costs						750
Unamortized discount						21,206					$ 19,958
Debt costs						$ 514
Volatility rate										315%
Issued Warrants shares										2,826,733
Proceeds from convertible note									$ 0	$ 2,107,414
Amortization of discount									1,660,507	324,264
Fair value of the warrant									59,998	1,405,000
2021 Convertible Notes [Member]
Amortization of discount									1,236,089	142,233
2022 Convertible Notes
Convertible notes payable	$ 40,000	$ 25,000	$ 100,000	$ 49,850	$ 300,000
Warrants expiry date	Jun. 12, 2023	May 04, 2023	Sep. 07, 2023	Feb. 20, 2023	Dec. 15, 2022
Bear interest rate	10%	10%	8%	8%	8%
Conversion price	$ 0.30	$ 0.30	$ 0.10	$ 0.30	$ 0.30
Warrants issued			1,000,000
Proceeds from convertible note					$ 300,000
Debt discount			$ 40,002		$ 200,000
Amortized to interest expense									200,000
Amortization of discount									$ 31,781
Exercise price			$ 0.30
Fair value of the warrant			$ 59,998
Expiry date			Sep. 07, 2027
Description of Black Scholes Model			(1) risk free interest rate of 3.37%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 360%; and (4) an expected life of 5 years
2017 June Notes [Member]
Percentage of warrant coverage								50%
Convertible notes payable								$ 2,107,414		2,008,812
Common shares issued									7,036,668
Issued Warrants shares									3,576,733
Warrants expiry date									May 15, 2022
Common stock Per Share								$ 0.030
Strike price									$ 0.30
2021 Notes [Member]
Volatility rate							389%
Risk free interest rate							0.84%
Convertible notes payable										1,412,000
Issued Warrants shares							1,466,666		10,463,332
Warrants expiry date							Sep. 20, 2022
Proceeds from convertible note							$ 197,000		$ 1,287,000
Amortization of discount									$ 160,071	$ 62,929
Expiry date							Sep. 21, 2026
Interest rate on convertible promissory note							8%		8%
Deduction of original issue discount							$ 20,000		$ 117,000
Cost of convertible promissory note							$ 3,000		$ 8,000
Exercise Price							$ 0.15		$ 0.15
Fair value of the warrant							$ 110,000		$ 1,366,127
Dividend yield							0%		0%
Expected life of convertible promissory notes							5 years		5 years
Fixed conversion price							$ 0.10		$ 0.10
Beneficial conversion feature							$ 90,000
Deferred debt costs									$ 8,000
Debt discount									$ 1,412,000
2021 Notes [Member] | Minimum [Member]
Volatility rate									386%
Risk free interest rate									0.84%
2021 Notes [Member] | Maximum [Member]
Volatility rate									389%
Risk free interest rate									1.33%

Notes Payable (Details Narrativ

Notes Payable (Details Narrative)	12 Months Ended
	Dec. 31, 2022 USD ($)
January 25, 2021 [Member] | Paycheck Protection Program [Member]
Interest rate	1%
Loan and accrued interest forgiven	$ 1,786
MonthlyPayment	8,146
Loan amount	$ 122,340
April 29, 2020 [Member] | Paycheck Protection Program [Member]
Interest rate	1%
MonthlyPayment	$ 8,146
Loan amount	$ 144,750
Debt instrument, payment terms	This loan was subsequently forgiven in full on August 29, 2021 and the Company recorded forgiveness of debt income of $146,685, including accrued interest forgiven of $1,935
June 12, 2020 [Member] | Small Business Administration Loan [Member]
Interest rate	3.75%
Loan 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
April 2021 [Member] | JMS Investments of Staten Island [Member]
Interest rate	8.50%
Total investments	$ 376,000

Derivative Liabilities (Details

Derivative Liabilities (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Derivative Liabilities
Change in fair value of derivative liabilities	$ 0	$ 2,241,678
Shares and warrants issued for settlement of debt		7,036,668
Shares and warrants issued for settlement of debt, value		$ 1,829,534
Warrants issued		2,826,733
Warrants issued, value		$ 857,600
Settlement of debt		1,453,960
Accrued interest		653,454
Derivative liability		1,728,274
Gain on extinguishment		1,148,554
Non-cash interest expenses		$ 124,290
Risk free interest rate		0.01%
Volatility rate		315%
Expected life		3 years
Dividend yield		0%

Stock Options and Warrants (Det

Stock Options and Warrants (Details) - Equity Option [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Number of shares, Outstanding, Beginning Balance	0	9,876
Granted	0	0
Forfeited or expired	0	(9,876)
Number of shares, Outstanding, Ending Balance	$ 0	$ 0
Number of shares, Outstanding, Ending Balance Exercisable	0	0
Weighted average exercise price of shares outstanding, Beginning balance	$ 0	$ 230.18
Weighted average exercise price, Granted	0	0
Weighted average exercise price of shares expired/forfeited	0	230.18
Weighted average exercise price of shares outstanding, Ending balance Exercisable	0	0
Weighted average exercise price of shares outstanding, Ending balance	$ 0	$ 0
Weighted average remaining contractual term (in years) of shares outstanding, Begining balance		4 years 9 months 18 days
Stock options, Aggregate intrinsic value, beginning balance	$ 0	$ 0

Stock Options and Warrants (D_2

Stock Options and Warrants (Details 1) - Warrants [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Number of shares, Outstanding, Beginning Balance	16,206,731	239,125
Granted	1,000,000	16,206,731
Exercised	1,510,000
Forfeited or expired	(3,266,733)	(239,125)
Number of shares, Outstanding, Ending Balance	$ 12,429,998	$ 16,206,731
Weighted average remaining contractual term (in years) of shares outstanding, Beginning ing balance	3 years 9 months 18 days	8 years 8 months 12 days
Weighted average remaining contractual term (in years) of shares outstanding, Ending balance	4 years	3 years 9 months 18 days
Weighted average exercise price of shares outstanding, Beginning balance	$ 0	$ 3.41
Weighted average exercise price, Granted	0.30	0.18
Weighted average exercise price, Exercised	0.13
Weighted average exercise price of shares expired/forfeited	0.30	3.41
Weighted average exercise price of shares outstanding, Ending balance	$ 0.16	$ 0.18

Stock Options and Warrants (D_3

Stock Options and Warrants (Details Narrative) - Stock Incentive Plan 2015 [Member] - shares	1 Months Ended	12 Months Ended
	Feb. 27, 2015	Dec. 31, 2022	Nov. 30, 2009	Jun. 30, 2000
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, 2022	Dec. 31, 2021
Deferred Revenue
Recognized license revenue	$ 50,000	$ 50,000
Royalty revenue	0	0
Deferred Revenue	$ 248,656	$ 298,656

Commitments and Contingencies_2

Commitments and Contingencies (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Total	$ 112,459
Old Dominion Freight Line [Member]
Sum Owned	$ 13,575
Payment Plan	No
Legal Action	Yes
Power Plant Services [Member]
Sum Owned	$ 85,199
Payment Plan	No
Legal Action	Yes
SoftinWay[Member]
Sum Owned	$ 3,350
Payment Plan	Yes
Legal Action	Yes
The O-Ring Store [Member]
Sum Owned	$ 10,334
Payment Plan	No
Legal Action	Yes

Commitments and Contingencies_3

Commitments and Contingencies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Account payable	$ 1,401,934	$ 922,305
...Verbal Repayment Agreement
Account payable	24,165
October 8, 2021 [Member] | Soex [Member]
Attorneys fees	300,568
Cost related to defendant	82,096
Settlement amount of creditor	28,781
Legal expenses	17,212
Unpaid debts to creditors fund	4,700
Total award to defendant	$ 382,664

Income Tax (Details)

Income Tax (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Taxes
Deferred revenue	$ 63,000	$ 76,000
Depreciation	(5,000)	1,000
Accrued compensation	568,000	550,000
Research and development credit	409,000	378,000
Accrued warranty and interest expense	786,000	564,000
Net operating loss carryforward	6,256,000	6,308,000
Valuation allowance	$ (8,077,000)	$ (7,877,000)

Income Taxes (Details 1)

Income Taxes (Details 1)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes
Federal statutory income tax rate	(21.00%)	(21.00%)
State income taxes, net of federal benefit	(4.30%)	(4.30%)
Permanent differences	21.50%	65.20%
Change in valuation allowance	3.80%	(39.90%)
Provision for income taxes	0%	0%

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes
Net operating loss carryforwards expire amount	$ 18,400,000
Net operating loss carry-forward expire year	expire at various dates beginning in 2021 through 2037
Research and development tax credits expire year	expire from 2030 through 2040
Deferred tax benefits valuation allowance	100%
Net operating loss carryforwards	$ 24,700,000
Change in valuation allowance	200,000	$ 323,000
Research and development tax credits	$ 409,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2023	May 01, 2023
Increased amount of debt to Senior Note Holder, amount	$ 350,000
...Common stock shares issued during period	500,000
...Shares issued for warrant exercises	577,500
...Shares issued for consulting services	2,750,939
...Shares issued for notes payable conversions	4,501,959
...Shares issued as part of obligations, other	1,200,000
...Shares issued related party transactions	500,000
...Related party note, amount	$ 350,000
...Convertible notes payable	168,950
...Total number of shares issued	9,530,034
PKT Strategic Technologies | Subsequent Event
Increased amount of debt to Senior Note Holder 1	66,000
Increased amount of debt to Senior Note Holder 2	592,960
Old Dominion Trucking | Subsequent Event
Froze amount by creditors	28,781
Amount owed including principle, interest, court costs and legal fees	$ 17,212
...Refunded additional amount		$ 11,444