Brownie's Marine (BWMG) 10-Q 17 May 21 2021 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2021	May 17, 2021
Cover [Abstract]
Entity Registrant Name	Brownie's Marine Group, Inc
Entity Central Index Key	0001166708
Document Type	10-Q
Document Period End Date	Mar. 31, 2021
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		337,223,694
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2021

Condensed Consolidated Balance

Condensed Consolidated Balance Sheet - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Current Assets
Cash	$ 343,900	$ 345,187
Accounts receivable - net	100,024	81,251
Accounts receivable - related parties	61,729	67,644
Inventory	958,016	863,791
Prepaid expenses and other current assets	244,873	111,164
Total current assets	1,708,542	1,469,037
Property, equipment and leasehold improvements, net	137,183	143,413
Operating Lease Assets	423,114	446,981
Other assets	12,148	13,649
Total assets	2,280,987	2,073,080
Current liabilities
Accounts payable and accrued liabilities	427,148	386,977
Accounts payable - related parties	91,014	102,360
Customer deposits and unearned revenue	39,633	20,353
Other liabilities	137,017	100,817
Operating lease liabilities	110,042	107,691
Current maturities long term debt	45,016	151,006
Notes payable	25,000	50,000
Convertible debentures, net	100,000	110,000
Total current liabilities	974,870	1,029,204
Long term debt	216,940	120,782
Operating lease liabilities	313,072	339,290
Total liabilities	1,504,882	1,489,276
Commitments and contingent liabilities (see note 7)
Stockholders' equity
Preferred stock; $0.001 par value: 10,000,000 shares authorized; 425,000 issued and outstanding as of March 31, 2021 and December 31, 2020.	425	425
Common stock; $0.0001 par value; 1,000,000,000 shares authorized; 337,223,694 shares issued and outstanding at March 31, 2021 and 306,185,206 shares issued and outstanding at December 31, 2020, respectively.	33,724	30,620
Common stock payable 138,941 shares and 138,941 shares, respectively as of March 31, 2021 and December 31, 2020.	14	14
Additional paid-in capital	14,139,060	13,508,882
Accumulated deficit	(13,397,118)	(12,956,137)
Total stockholders' equity	776,105	583,804
Total liabilities and stockholders' equity	$ 2,280,987	$ 2,073,080

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheet (Parenthetical) - $ / shares	Mar. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, share issued	425,000	425,000
Preferred stock, share outstanding	425,000	425,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	337,223,694	306,185,206
Common stock, share outstanding	337,223,694	306,185,206
Common stock payable, shares outstanding	138,941	138,941

Condensed Consolidated Income S

Condensed Consolidated Income Statement (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Net revenues
Net revenues	$ 746,353	$ 478,235
Net revenues - related parties	204,416	156,555
Total net revenues	950,769	634,790
Cost of net revenues
Cost of net revenues	509,069	431,955
Cost of net revenues - related parties	105,431	80,998
Royalties expense - related parties	11,593	4,850
Royalties expense	13,704	14,093
Total cost of revenues	639,797	531,896
Gross profit	310,972	102,894
Operating expenses
Selling, general and administrative	737,035	377,578
Research and development costs	21,107	16,093
Total operating expenses	758,142	393,671
Loss from operations	(447,170)	(290,777)
Other income (expense), net
Gain on settlement of debt	10,000
Interest expense	(3,811)	(5,916)
Total other income (expense) - net	6,189	(5,916)
Loss income before provision for income taxes	(440,981)	(296,693)
Provision for income taxes
Net loss	$ (440,981)	$ (296,693)
Basic loss per common share	$ 0	$ 0
Diluted loss per common share	$ 0	$ 0
Basic weighted average common shares outstanding	309,236,042	252,655,891
Diluted weighted average common shares outstanding	309,236,042	252,655,891

Condensed Consolidated Statemen

Condensed Consolidated Statements of Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Common Stock Payable [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2019	$ 425	$ 22,554	$ 14	$ 11,338,104	$ (11,604,518)	$ (243,421)
Balance, shares at Dec. 31, 2019	425,000	225,540,501	138,941
Shares issued for cash		$ 265		44,735		45,000
Shares issued for cash, shares		2,647,065
Shares issued for exercise of warrants		$ 1,250		123,750		125,000
Shares issued for exercise of warrants, shares		12,500,000
Stock Option Expense				96,290		96,290
Incentive bonus shares issued to CEO		$ 2,000		(720)		1,280
Incentive bonus shares issued to CEO, shares		20,000,000
Net loss					(296,693)	(296,693)
Balance at Mar. 31, 2020	$ 425	$ 26,069	$ 14	11,602,159	(11,901,211)	(272,544)
Balance, shares at Mar. 31, 2020	425,000	260,687,566	138,941
Balance at Dec. 31, 2020	$ 425	$ 30,620	$ 14	13,508,882	(12,956,137)	583,804
Balance, shares at Dec. 31, 2020	425,000	306,185,206	138,941
Shares issued for cash		$ 2,750		272,250		275,000
Shares issued for cash, shares		27,500,000
Shares issued for services		$ 312		124,688		125,000
Shares issued for services, shares		3,116,279
Stock Option Expense				218,505		218,505
Shares issued for conversion of convertible debentures and accrued interest		$ 42		14,735		14,777
Shares issued for conversion of convertible debentures and accrued interest, shares		422,209
Net loss					(440,981)	(440,981)
Balance at Mar. 31, 2021	$ 425	$ 33,724	$ 14	$ 14,139,060	$ (13,397,118)	$ 776,105
Balance, shares at Mar. 31, 2021	425,000	337,223,694	138,941

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash flows from operating activities:
Net loss	$ (440,981)	$ (296,693)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization	6,230	3,533
Shares issued for services	125,000
Stock Based Compensation - incentive bonus shares issued to CEO		1,280
Reserve (recovery) for bad debt	1,101	(5,695)
Stock Based Compensation - Options	218,505	96,290
Gain on settlement of debt	(10,000)
Amortization of right-of-use asset	23,867	23,861
Changes in operating assets and liabilities
Change in accounts receivable, net	(19,874)	103,343
Change in accounts receivable - related parties	5,915	(131)
Change in inventory	(94,225)	(80,202)
Change in prepaid expenses and other current assets	(133,709)	24,998
Change in other assets	1,501	1,500
Change in accounts payable and accrued liabilities	44,948	61,847
Change in customer deposits and unearned revenue	19,280	(72,911)
Change in long term lease liability	(23,867)	(23,861)
Change in other liabilities	36,200	(11,436)
Change in accounts payable - related parties	(11,346)	(23,306)
Net cash used in operating activities	(251,455)	(197,583)
Cash flows from investing activities:
Net cash used in investing activities
Cash flows from financing activities:
Proceeds from sale of stock	275,000
Proceeds from unit offering		45,000
Proceeds from exercise of Warrants		125,000
Repayment on notes payable	(15,000)	(7,137)
Repayment of debt	(9,832)
Net cash used in financing activities	250,168	162,863
Net change in cash	(1,287)	(34,720)
Cash, beginning of period	345,187	70,620
Cash, end of period	343,900	35,900
Supplemental disclosures of cash flow information:
Cash Paid for Interest	7,088	2,294
Cash Paid for Income Taxes
Supplemental disclosures of non-cash financing activities:
Shares issued for the conversion of convertible debenture and accrued interest	$ 14,777

Company Overview

Company Overview	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Company Overview	Note 1. Company Overview Brownie’s Marine Group, Inc., a Florida corporation (hereinafter referred to as “Brownies,” the “Company,” “our” or “BWMG”), designs, tests, manufactures and distributes recreational hookah diving, scuba and water safety products through its wholly owned subsidiary Trebor Industries, Inc., a Florida corporation organized in 1981 (“Trebor”), and manufactures and sells high pressure air and industrial compressor packages, yacht based scuba air compressor and nitrox generation systems through its wholly owned subsidiary Brownie’s High Pressure Compressor Services, Inc., a Florida corporation organized in 2017 (“LWA”). In addition, in December 2017, the Company formed BLU3, Inc., a Florida corporation (“BLU3”), to develop and market portable battery powered surface supplied air dive systems. When used herein, the “Company” or “BWMG” includes Brownie’s Marine Group, Inc., and our wholly-owned subsidiaries Trebor, LWA and BLU3.

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	Note 2. Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation The following unaudited interim consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, such interim financial statements do not include all the information and footnotes required by accounting principles generally accepted in the United States (“GAAP”) for complete annual financial statements. The information furnished reflects all adjustments, consisting only of normal recurring items which are, in the opinion of management, necessary in order to make the financial statements not misleading. The balance sheet as of December 31, 2020 has been derived from the Company’s annual financial statements that were audited by an independent registered public accounting firm but does not include all of the information and footnotes required for complete annual financial statements. These financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto which are included in our 2020 10-K for a broader discussion of our business and the risks inherent in such business. Principles of Consolidation The consolidated financial statements include the accounts of BWMG and its wholly owned subsidiaries, Trebor, BHP and BLU3. All significant intercompany transactions and balances have been eliminated in consolidation. Cash and cash equivalents Only highly liquid investments with original maturities of 90 days or less are classified as cash and equivalents. These investments are stated at cost, which approximates market value. Accounts receivable Accounts receivable consist of amounts due from the sale of all of our products to wholesale and retail customers. The allowance for doubtful accounts is estimated based on historical customer experience and industry knowledge. The allowances for doubtful accounts totaled $17,974 and $16,872 at March 31, 2021 and December 31, 2020, respectively. Inventory Inventory consists of the raw material, parts that make up the items that we manufacture, and finished goods. For the year ended December 31, 2020, The Company recorded reserves for obsolete or slow-moving inventory of approximately $227,657. No additional reserve for obsolete or slow-moving inventory during the three months ended March 31, 2021. March 31, 2021 December 31, 2020 Raw materials $ 297,886 $ 408,841 Finished goods 660,130 454,950 Inventory, net $ 958,016 $ 863,791 Revenue Recognition We account for revenues in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers” and all the related amendments. This standards core principle is that a company should recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to receive. We recognize the sale of products under single performance obligations upon shipment of the units as that is when ownership is transferred and our performance is completed. Revenues from repair and maintenance activities is recognized when the repairs are completed and the units have been shipped. Lease Accounting We account for leases in accordance with ASC 842, “Leases”. The lease standard requires all leases to be reported on the balance sheet as right-of-use assets and lease obligations. We categorize leases with contractual terms longer than twelve months as either operating or finance. Finance leases are generally those leases that would allow us to substantially utilize or pay for the entire asset over its estimated life. Assets acquired under finance leases are recorded in property and equipment, net. All other leases are categorized as operating leases. We did not have any finance leases as of March 31, 2021. Our leases generally have terms that range from three years for equipment and five to twenty years for property. We elected the accounting policy to include both the lease and non-lease components of our agreements as a single component and account for them as a lease. Lease liabilities are recognized at the present value of the fixed lease payments using a discount rate based on similarly secured borrowings available to us. Lease assets are recognized based on the initial present value of the fixed lease payments, reduced by landlord incentives, plus any direct costs from executing the leases. Lease assets are tested for impairment in the same manner as long-lived assets used in operations. Leasehold improvements are capitalized at cost and amortized over the lesser of their expected useful life or the lease term. When we have the option to extend the lease term, terminate the lease before the contractual expiration date, or purchase the leased asset, and it is reasonably certain that we will exercise the option, we consider these options in determining the classification and measurement of the lease. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. For the three months ended March 31, 2021 and 2020 the lease expense was approximately $32,800 and $35,000. For the three months ended March 31, 2021 and 2020 cash paid for operating liabilities was $32,694 and $31,803, respectively. Supplemental balance sheet information related to leases was as follows: Operating Leases March 31, 2021 Right-of-use assets $ 423,114 Current lease liabilities $ 110,042 Non-current lease liabilities 313,072 Total lease liabilities $ 423,114 Stock-Based Compensation We account for stock-based compensation in accordance with ASC 718, “Compensation-Stock Compensation”. ASC 718 requires companies to measure the cost of employee and non-employee services received in exchange for an award of equity instruments, including stock options, based on the grant-date fair value of the award and to recognize it as compensation expense over the period the employee and non-employee are required to provide service in exchange for the award, usually the vesting period. Earnings per common share Basic earnings per share excludes any dilutive effects of options, warrants and convertible securities. Basic earnings per share is computed using the weighted-average number of outstanding common shares during the applicable period. Diluted earnings per share is computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Common stock equivalent shares are excluded from the computation if their effect is antidilutive. At March 31, 2021 and March 31, 2020, 209,753,340 and 87,389,986, respectively, of potentially dilutive shares were not recognized as their inclusion would be anti-dilutive. These shares reflect shares potentially issuable under convertible notes, outstanding warrants, outstanding stock options and the conversion of preferred stock. Recent accounting pronouncements The recent accounting standards that have been issued or proposed by the Financial Accounting Standards Board (FASB) or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption.

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 3. Going Concern The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business for the twelve-month period following the date of these consolidated financial statements. For the three months ended March 31, 2021, the Company incurred a net loss of $440,981, of which $343,505 is non-cash stock related compensation. At March 31, 2021, the Company has an accumulated deficit of $13,397,118. Despite a working capital surplus of approximately $733,700 at March 31, 2021, the continued losses and cash used in operations raise substantial doubt as to the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon the Company’s ability to increase revenues, control expenses, raise capital, and to continue to sustain adequate working capital to finance its operations. The failure to achieve the necessary levels of profitability and cash flows would be detrimental to the Company. The condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	Note 4. Related Party Transactions The Company sells products to three entities, Brownies Southport Divers, Brownies Yacht Toys and Brownies Palm Beach Divers, owned by the brother of the Mr. Robert M. Carmichael, the Company’s President and Chief Financial Officer. Terms of sale are no more favorable than those extended to any of the Company’s other customers with similar sales volumes. These entities accounted for 21.2% and 24.6% of the net revenues for the three months ended March 31, 2021 and 2020, respectively. Accounts receivable from these entities totaled $38,408 and $44,323, respectively, at March 31, 2021 and December 31, 2020. The Company sells products to Brownie’s Global Logistics, LLC. (“BGL”) and 940 Associates, Inc. (“940 A”), entities wholly-owned by Mr. Carmichael. Terms of sale are more favorable than those extended to BWMG’s regular customers, but no more favorable than those extended to Brownie’s strategic partners. Accounts receivable from the combined entities and Mr. Carmichael totaled $23,321 and $23,321 at March 31, 2021 and December 31, 2020, respectively. The Company had accounts payable to related parties of $91,014 and $102,360 at March 31, 2021 and December 31, 2020, respectively. The balance payable at March 31, 2021 is comprised of $5,000 due to Robert Carmichael and $86,014 due to BGL and at December 31, 2020 was comprised of $5,000 due to Robert Carmichael and $97,360 due to BGL. The Company has Exclusive License Agreements with 940 A to license the trademark “Brownies Third Lung”, “Tankfill”, “Brownies Public Safety” and various other related trademarks as listed in the agreement. This Exclusive License Agreement provides that the Company will pay 940 A 2.5% of gross revenues per quarter as a royalty. Total royalty expense for the three months ended March 31, 2021 and March 31, 2020 were $11,593 and $4,850, respectively. The accrued royalty for March 31, 2021 is $4,136 and it is included in other liabilities. On March 25, 2021, the Company issued 27,500,000 shares of common stock in exchange for $275,000 to Mr. Charles F. Hyatt, a member of our Board of Directors. As of March 31, 2021, Mr. Carmichael vested 25,000,000 common shares in accordance with Carmichael Option agreement as further discussed in Note 6 of these financial statements.

Convertible Debentures and Note

Convertible Debentures and Notes Payable	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Convertible Debentures and Notes Payable	Note 5. Convertible Debentures and Notes Payable Convertible Debentures Convertible debentures consisted of the following at March 31, 2021: Origination Maturity Interest Origination Original Period Period Period Accrued Reg. 8/31/11 8/31/13 5 % 10,000 (4,286 ) - - - - (1 ) 12/01/17 12/31/21 6 % 50,000 (12,500 ) 50,000 — 50,000 10,000 (2 ) 12/05/17 12/31/21 6 % 50,000 (12,500 ) 50,000 — 50,000 9,967 (3 ) $ 100,000 $ — $ 100,000 $ 19,666 (1) The Company borrowed $10,000 in exchange for a convertible debenture (the “Hoboken Convertible Note”). The holder at its option may convert all or part of the note plus accrued interest into common stock at a price of 30% discount as determined from the average four highest closing bid prices over the preceding five trading days. The Company valued the beneficial conversion feature of the convertible debenture at $4,286, which was accreted to interest expense over the period of the note. On February 22, 2021, this note and accrued interest of $4,777 were converted by the holder for 422,209 shares of common stock in accordance with the terms of the note. (2) On December 1, 2017, the Company entered into a $50,000 principal amount 6% secured convertible promissory note, initially due December 1, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, is guaranteed by the Company’s wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Mr. Carmichael. The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding common stock of the Company at any one time. In 2019, the maturity date of the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $32,000 upon the modification of conversion price. The maturity date was further extended to December 31, 2021. (3) On December 5, 2017, the Company entered into a $50,000 principal amount 6% secured convertible promissory note, initially due December 4, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, is guaranteed by the Company’s wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Mr. Carmichael. The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding common stock of the Company at any one time. In 2019, the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $99,000 upon the modification of conversion price. The maturity date was further extended to December 31, 2021. Notes Payable Gonzales Note The Company issued an unsecured, non-interest-bearing note of $200,000 with Mr. Tom Gonzales on July 1, 2013. The note is payable upon demand. The Company made repayments totaling $15,000 during the three months ending March 31, 2021. The note balance was $25,000 at March 31, 2021 and $40,000 December 31, 2020. Hoboken Note The Company issued an unsecured, non-interest-bearing note of $10,000 with Hoboken Street Association on October 15, 2016. The note was forgiven as part of the conversion of the Hoboken Convertible Note on February 22, 2021 as described above. The note balance as of March 31, 2021 and December 31, 2020 was $0 and $10,000, respectively. Loan Payable Marlin Note On September 30, 2019 the Company, via its wholly owned subsidiary BLU3, executed an equipment finance agreement financed for the purchase of certain plastic molding equipment through Marlin Capital Solutions (“Marlin Capital”). The initial principal balance was $96,725 payable over 36 equal monthly installments of $3,143.80. The equipment finance agreement contains customary events of default. The loan balance was $52,147 as of March 31, 2021 Payment Amortization 2021 (8 months remaining) 25,051 2022 27,095 Total Loan Payments $ 52,146 Current portion of Loan payable (33,848 ) Non-Current Portion of Loan Payable $ 18,298 Mercedes Benz Note On August 21, 2020, the Company executed an installment sales contract with Mercedes Benz Coconut Creek for the purchase of a 2019 Mercedes Benz Sprinter delivery van. The installment agreement was for $55,841 with a zero interest rate payable over 60 months with a monthly payment of $931 and is personally guaranteed by Mr. Carmichael. The first payment was due on October 5, 2020. The loan balance as of March 31, 2021 is $50,210. Payment Amortization 2021 (9 months remaining) $ 8,330 2022 $ 11,168 2023 $ 11,168 2024 $ 11,168 2025 and thereafter $ 8,376 Total note payments $ 50,210 Current portion of note payable $ (11,168 ) Non-Current Portion of notes payable $ 39,042 PPP Loan On May 12, 2020, we received an unsecured loan from South Atlantic Bank in the principal amount of $159,600 (the “SBA Loan”), under the Paycheck Protection Program (“PPP”), which was established under the recently enacted Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) administered by the U.S. Small Business Administration. The intent and purpose of the PPP is to support companies, during the COVID-19 pandemic, by providing funds for certain specified business expenses, with a focus on payroll. As a qualifying business as defined by the SBA, we used the proceeds from this loan to primarily help maintain our payroll and cover our rent and utilities as we navigated our business through the lockdowns associated with the COVID-19 pandemic until our return to normal operations earlier in 2020. The term of the note is two years, though it may be payable sooner in connection with an event of default under the note. The SBA Loan carries a fixed interest rate of one percent per year, and a monthly payment of $8,983, with the first payment due seven months from the date of initial cash receipt. Under the CARES Act and the PPP, certain amounts of loans made under the PPP may be forgiven if the recipients use the loan proceeds for eligible purposes, including payroll costs and certain rent or utility costs, and meet other requirements regarding, among other things, the maintenance of employment and compensation levels. We used the SBA Loan for qualifying expenses and have applied for forgiveness of the SBA Loan in accordance with the terms of the CARES Act. The loan balance as of March 31, 2021 was $159,600. As of April 28, 2021, the Company was notified by South Atlantic Bank, that the SBA Loan was forgiven in full under the terms of the CARES Act. Payment 2021 124,579 2022 35,021 Total loan payments $ 159,600 Current portion of SBA Loan payable - Non-Current Portion of SBA Loan payable $ 159,600

Shareholders' Equity

Shareholders' Equity	3 Months Ended
	Mar. 31, 2021
Stockholders' Equity Note [Abstract]
Shareholders' Equity	Note 6. Shareholders’ Equity Common Stock On February 22, 2021, the Company issued 422,209 shares of common stock related to the conversion of a convertible debenture and accrued interest of $14,777. On March 1, 2021, the Company issued a consultant 3,000,000 shares of its common stock related to investor relation services at a fair value of $120,000. On March 25, 2021, the Company issued 27,500,000 shares of common stock in exchange for $275,000 to Mr. Charles F. Hyatt, a member of our Board of Directors. On February 25, 2021, the Company issued 116,279 shares of common stock to a consultant with a fair value of $5,000 for professional business services. Preferred Stock During the second quarter of 2010, the holder of the majority of the Company’s outstanding shares of common stock approved an amendment to the Company’s Articles of Incorporation authorizing the issuance of 10,000,000 shares of blank check preferred stock. The blank check preferred stock as authorized has such voting powers, designations, preferences, limitations, restrictions and relative rights as may be determined by our Board of Directors of the Company from time to time in accordance with the provisions of the Florida Business Corporation Act. In April 2011 the Board of Directors designated 425,000 shares of the blank check preferred stock as Series A Convertible Preferred Stock. Each share of Series A Convertible Preferred Stock is convertible into a share of the Company’s common stock at any time at the option of the holder at a conversion price of $18.23 per share. Holders of shares of Series A Convertible Preferred Stock are entitled to 250 votes for each share held. The Company’s common stock and Series A Convertible Preferred Stock vote together as on any matters submitted to our shareholders for a vote. As of March 31, 2021, and December 31, 2020, the 425,000 shares of Series A Convertible Preferred Stock are owned by Mr. Carmichael. Options Effective July 29, 2019 the Company issued options to purchase up to an aggregate of 10,380,952 shares of common stock to Mr. Blake Carmichael. The options were issued pursuant to a stock option grant agreement and are exercisable at $0.018 per share for a period of five years from the date of issuance, subject to vesting over a period of six months. The fair value of the options totaled $43,575 using the Black-Scholes option pricing model with the following assumptions: i) risk free interest rate of 2.10%, ii) expected life of 5 years, iii) dividend yield of 0%, iv) expected volatility of 172%. These stock options were fully expensed as of December 31, 2020. Effective July 29, 2019, the Company issued Mr. Carmichael options to purchase up to 20,761,904 shares of common stock. The options were issued pursuant to a Grant Agreement and are exercisable at $0.018 per share for a period of five years from the date of issuance, subject to vesting over a period of six months. The fair value of the options totaled $87,147 using the Black-Scholes option pricing model with the following assumptions: i) risk free interest rate of 2.01%, ii) expected life of 5 years, iii) dividend yield of 0%, iv) expected volatility of 172%. These stock options were fully expenses during the year ending December 31, 2020. Effective January 6, 2020, the Company issued options to purchase up to 2,000,000 shares of common stock to Mr. Jeffrey Guzy, then a member of the Board of Directors of the Company. The options were issued pursuant to a stock option grant agreement and is exercisable at $0.0229 per share for a period of three years from the date of issuance. The options were immediately vested. The fair value of the options on the date of the grant was $40,107 using the Black-Scholes option pricing model with the following assumptions: i) risk free interest rate of 1.55%, ii) expected life of 1.5 years, iii) dividend yield of 0%, iv) expected volatility of 250%. These stock options were fully expenses during the year ending December 31, 2020. Effective January 11, 2020, the Company issued options to purchase up to 2,000,000 shares of common stock to BizLaunch Advisors, LLC. The options were issued pursuant to a professional services agreement and are exercisable at $0.0229 per share for a period of three years from the date of issuance. The options were immediately vested. The fair value of the options on the date of the grant was $40,097 using the Black-Scholes option pricing model with the following assumptions: i) risk free interest rate of 1.54%, ii) expected life of 1.5 years, iii) dividend yield of 0%, iv) expected volatility of 250%. These stock options were fully expenses during the year ending December 31, 2020. On April 14, 2020, the Company entered into a Non-Qualified Stock Option Agreement with Mr. Carmichael (the “Carmichael Option Agreement”). Under the terms of the Carmichael Option Agreement, as additional compensation the Company granted Mr. Carmichael an option (the “Carmichael Option”) to purchase up to an aggregate of 125,000,000 shares of the Company’s common stock at an exercise price of $.045 per share, of which the right to purchase 75,000,000 shares of common stock is subject to vesting upon the achievement of the net revenue milestones set forth below (the “Net Revenue Portion of the Option”) and the right to purchase 50,000,000 shares of common stock is subject to vesting upon official notice of the listing of the Company’s common stock on The Nasdaq Stock Market, the NYSE American LLC or similar stock exchange. The Net Revenue Portion of the Option shall vest as follows: ● the right to purchase 25,000,000 shares of the Company’s common stock shall vest at such time as the Company reports cumulative consolidated net revenues, including revenues from related parties and revenues recognized by the Company arising out of any subsequent acquisitions, mergers, or other business combinations following the closing date of such transaction (the collectively, “Net Revenues”), in excess of $3,500,000 in the aggregate over four consecutive fiscal quarters commencing May 1, 2020 and ending on April 30, 2023 (the “Net Revenue Period”); ● the right to purchase an additional 25,000,000 shares of common stock shall vest at such time as the Company reports cumulative Net Revenues in excess of $7,000,000 in the aggregate over four consecutive fiscal quarters during the Net Revenue Period; and ● the right to purchase an additional 25,000,000 shares of common stock shall vest at such time as the Company reports cumulative Net Revenues in excess of $10,500,000 in the aggregate over four consecutive quarters during the Net Revenue Period. The Carmichael Option Agreement provides that the Carmichael Option is exercisable by Mr. Carmichael on a cashless basis. The Carmichael Option is not transferrable by Mr. Carmichael, and he must remain an employee of the Company as an additional term of vesting. Once a portion of the Carmichael Option vests, it is exercisable by Mr. Carmichael for 90 days. Any portion of the Carmichael Option which does not vest during the Net Revenue Period lapses and Mr. Carmichael has no further rights thereto. The fair value of the Carmichael Option on the date of the grate was $4,370,109 using the Black-Scholes option pricing model with the following assumptions: i) risk free interest rate of .26%, ii) expected life of 1.5 years, iii) dividend yield of 0%, iv) expected volatility of 320%. The Company analyzed the likelihood that the vesting qualifications would be met. As of March 31, 2021, 25,000,000 of options were vested as the targeted net revenues were reached. Therefore, stock option expense recognized during the three months ended March 31,2020 for this option was $218,505. On November 5, 2020, the Company entered into a Non-Qualified Stock Option agreement with Christopher Constable the “Constable Option Agreement” as part of his employment agreement. Under the terms of the option agreement, the Company granted Mr. Constable a 5 year option to purchase 5,434,783 shares of the Company’s common stock at an exercise price of $.0184, the “Compensation Options”. The Compensation Options were immediately vested. The fair value of the options on the date of the grant was $106,199 using the Black-Scholes option pricing model with the following assumptions: i) risk free interest rate of .16%, ii) expected life of 2.5 years, iii) dividend yield of 0%, iv) expected volatility of 341%. These stock options were fully expensed as of December 31, 2020. As part of the Constable Option Agreement the Company also granted Mr. Constable an option (the “Bonus Option”) to purchase up to an aggregate of 30,000,000 shares of the Company’s common stock at an exercise price of $.0184 per share, of which the right to purchase 10,000,000 shares of common stock is subject to vesting upon the achievement of the net revenue milestones set forth below (the “Net Revenue Portion of the Option”) and the right to purchase 20,000,000 shares of common stock is subject to vesting upon official notice of the listing of the Company’s common stock on The Nasdaq Stock Market, the NYSE American LLC or similar stock exchange. The Net Revenue Portion of the Option shall vest as follows: ● the right to purchase 2,000,000 shares of the Company’s common stock shall vest at such time as the Company reports cumulative consolidated net revenues, including revenues from related parties and revenues recognized by the Company arising out of any subsequent acquisitions, mergers, or other business combinations following the closing date of such transaction (the collectively, “Net Revenues”), in excess of $5,000,000 in the aggregate over four consecutive fiscal quarters commencing January 1, 2021 and ending on April 30, 2023 (the “Net Revenue Period”); ● the right to purchase an additional 3,000,000 shares of common stock shall vest at such time as the Company reports cumulative Net Revenues in excess of $7,500,000 in the aggregate over four consecutive fiscal quarters during the Net Revenue Period; and ● the right to purchase an additional 5,000,000 shares of common stock shall vest at such time as the Company reports cumulative Net Revenues in excess of $10,000,000 in the aggregate over four consecutive quarters during the Net Revenue Period. The Constable Option Agreement provides that the Compensation Options and Bonus Options are exercisable by Mr. Constable on a cashless basis. The Carmichael Option is not transferrable by Mr. Carmichael, and he must remain an employee of the Company as an additional term of vesting. Once a portion of the Carmichael Option vests, it is exercisable by Mr. Constable 4 years. The fair value of the Bonus Options on the date of the grant was $578,082 using the Black-Scholes option pricing model with the following assumptions: i) risk free interest rate of .14%, ii) expected life of 2.0 years, iii) dividend yield of 0%, iv) expected volatility of 312.2%. The Company analyzed the likelihood that the vesting qualifications would be met, and as of March 31, 2021, deemed that there was a 0% chance that the options would vest. Therefore, stock option expense recognized during the three months ended March 31, 2021 for this option was $0. A summary of the Company’s stock option as of December 31, 2020, and changes during the three months ended March 31, 2021 is presented below: Number of Weighted Weighted Aggregate Outstanding - December 31, 2020 199,730,020 $ 0.0323 2.84 168,892 Granted - - Forfeited - - Exercised - - Outstanding - March 31, 2021 (unaudited) 199,730,020 $ 0.0323 2.58 Exercisable - March 31, 2021 (unaudited) 69,730,020 $ 0.029 2.87 $ 3,135,167

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 7. Commitments and contingencies On August 14, 2014, the Company entered into a thirty-seven-month term lease for its initial facilities in Pompano Beach, Florida, commencing on September 1, 2014. Terms included payment of $5,367 security deposit; base rent of approximately $4,000 per month over the term of the lease plus sales tax; and payment of 10.76% of annual operating expenses (i.e. common areas maintenance), which was approximately $2,000 per month subject to periodic adjustment. On December 1, 2016, we entered into an amendment to the initial lease agreement, commencing on October 1, 2017, extending the term for an additional eighty-four months, expiring September 30, 2024. The base rent was increased to $4,626 per month with a 3% annual escalation throughout the amended term. On November 11, 2018, the Company entered a new lease agreement for approximately 8,025 square feet adjoining its existing facility in Pompano Beach, Florida. Terms of the new lease include a sixty-nine month term commencing on January 1, 2019, or the date the Company took possession of the premises, if earlier; a $6,527 security deposit; initial base rent of approximately $4,848 per month escalating at 3% per year during the term of the lease plus Florida state sales tax and payment of 10.11% of the buildings annual operating expenses (i.e. common area maintenance) which is approximately $1,679 per month subject to adjustment as provided in the lease. On June 30, 2020, the Company entered into Amendment No. 2 to the Patent License Agreement with Setaysha Technical Solutions, LLC (“STS”). The amendment set certain limits and expectations of the assistance from STS related to designing and commercializing certain diving products, and revised the royalty payments due to STS as consideration for uncompensated services. The Company is obligated to pay STS a minimum yearly royalty of $60,000, or $15,000 per fiscal quarter, beginning in December 2019 and increasing by 2.15% per year. The minimum royalty was temporarily increased to $60,000 for fiscal years 2022, 2023 and 2024, with a fourth quarter true up against earned royalties. In addition, if the Company should terminate the agreements with STS prior to December 31, 2023, then the Company is obligated to pay STS $180,000, less cumulative royalties paid in excess of $334,961 for the years 2019 through 2024. Royalty recorded in relation to this agreement totaled $13,704 and $14,093 for the three months ended March 31, 2021 and 2020. respectively. On June 9, 2020, the Company entered into an advertising and marketing agreement with Figment Design. The term of the agreement is for one year, and thereafter renew or cancel the agreement in writing 60 days before the final date. The Company will continue to be billed $8,840 per month through the expiration date of July 2021. On August 1, 2020, BLU3 entered into a marketing agreement with This Way Media PTY, Ltd. The term of this agreement is for 11 months and can be cancelled with 30 days notice during the first 90 days of the agreement. After the first 90 days, the agreement can be cancelled with 60 days’ notice after the completion of the term of the agreement. BLU3 will pay This Way Media PTY, LTD $500 per month, and 5% of each affiliate sale. On November 5, 2020, the Company and Christopher H. Constable entered into a three year employment agreement (the “Constable Employment Agreement”) pursuant to which the Mr. Constable shall serve as Chief Executive Officer of the Company. Previously, Mr. Constable had provided advisory services to the Company through the agreement with Brandywine LLC. In consideration for his services, Mr. Constable shall receive (i) an annual base salary of $200,000, payable in accordance with the customary payroll practices of the Company, and (ii) issuable upon execution of the Employment Agreement and on each anniversary of the date of the agreement during the term, a non-qualified immediately exercisable five-year stock option to purchase that number of shares equal to $100,000 of the value of the Company’s common stock at an exercise price equal to the market price of the Common Stock on the date of issuance. Therefore, the Executive shall receive an initial stock option grant to purchase 5,434,783 shares of the Corporation’s common stock at an exercise price of $0.0184 per share pursuant to an option award agreement (the “Option Award Agreement”). In addition, Mr. Constable shall be entitled to receive four-year stock options to purchase shares of common stock at an exercise price equal to $0.0184 per share in the amounts listed below based upon the following performance milestones during the term of the Constable Employment Agreement: (i) 2,000,000 shares - if the Company’s total net revenues, as reported in its statement of operations in its financial statements in its filings with the SEC, including as a result of a stock or asset acquisition of a third party (“Net Revenues”) are in excess of $5,000,000, in the aggregate, for four consecutive fiscal quarters; (ii) 3,000,000 shares - if the Company’s Net Revenues are in excess of $7,500,000, in the aggregate, for four consecutive fiscal quarters; (iii) 5,000,000 shares - if the Company’s Net Revenues are in excess of $10,000,000, in the aggregate, for four consecutive fiscal quarters; and (iv) 20,000,000 shares - if the Company’s common stock is listed on the on NASDAQ or New York Stock Exchange. Mr. Constable is also entitled to participate in all benefit programs the Company offers to its executives, reimbursement for business expenses and three weeks of annual paid vacation. The agreement may be terminated for cause, upon his death or disability, or by the Company without cause. Furthermore, Mr. Constable may terminate the agreement for “good reason” as defined in the agreement. If the Company terminates the Constable Employment Agreement for cause, or if it terminates upon Mr. Constable’s death or disability, or if he voluntarily terminates the agreement, neither Mr. Constable nor his estate (as the case may be) is entitled to any severance or other benefits following the date of termination. If the Company should terminate the Constable Employment Agreement without cause or if Mr. Constable terminates for good reason, the Company is obligated to continue to pay him his base salary for a period of six months. The Constable Employment Agreement also contains customary confidentiality, non-disclosure and indemnification provisions. Pursuant to the Constable Employment Agreement, Mr. Constable also agreed to serve on the Company’s Board of Directors and the Company agreed to nominate him to serve on the Board during the term of the Constable Employment Agreement. On March 1, 2021, the Company entered into an investor relations consulting agreement with BMG Equity Partners, LLC. The term of the agreement is twelve months. As compensation the Company issued 3,000,000 shares of its common stock valued at $120,000. Legal The Company is a defendant in that certain lawsuit styled Basil Vann, as Personal Representative of the Estate of Jeffrey William Morris v. Brownie’s Marine Group, Inc., filed on May 6, 2019 in the Circuit Court of the 17 th

Segments Reporting

Segments Reporting	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
Segments Reporting	Note 8. Segment Reporting The Company has three operating segments as described below: 1. Legacy SSA Products, which sells recreational hookah diving systems. 2. High Pressure Gas Systems, which sells high pressure air and industrial gas compressor packages. 3. Ultra Portable Tankless Dive Systems, which sells next generation electric surface supply air diving systems and electric shallow dive system that are battery operated and completely portable to the user. Three months ended Legacy SSA Products High Pressure Gas Systems Ultra Portable Tankless Dive Systems Total Company 2021 2020 2021 2020 2021 2020 2021 2020 Net Revenues $ 466,043 $ 294,118 $ 150,128 $ 198,216 $ 334,598 $ 142,456 $ 950,769 $ 634,790 Cost of Revenue (369,826 ) (228,187 ) (81,178 ) (149,800 ) (188,793 ) (153,909 ) (639,797 ) (531,896 ) Gross Profit 96,217 65,931 68,950 48,416 145,805 (11,453 ) 310,972 102,894 Depreciation 3,812 1,116 - - 2,418 2,417 6,230 3,533 Loss from operations $ (444,151 ) $ (206,656 ) $ 9,366 $ (2,771 ) $ (12,385 ) $ (81,350 ) $ (447,170 ) $ (290,777 ) Total Assets $ 1,503,762 $ 1,152,136 $ 265,604 $ 138,743 $ 511,621 $ 269,759 $ 2,280,987 $ 1,560,638

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	Note 10. Subsequent Events On April 28, 2021, South Atlantic Bank, the lender of the SBA Loan of $159,600 informed the Company that our loan forgiveness application had been accepted, and the SBA Loan was fully forgiven in accordance with the terms of the CARES Act.

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The following unaudited interim consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, such interim financial statements do not include all the information and footnotes required by accounting principles generally accepted in the United States (“GAAP”) for complete annual financial statements. The information furnished reflects all adjustments, consisting only of normal recurring items which are, in the opinion of management, necessary in order to make the financial statements not misleading. The balance sheet as of December 31, 2020 has been derived from the Company’s annual financial statements that were audited by an independent registered public accounting firm but does not include all of the information and footnotes required for complete annual financial statements. These financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto which are included in our 2020 10-K for a broader discussion of our business and the risks inherent in such business.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of BWMG and its wholly owned subsidiaries, Trebor, BHP and BLU3. All significant intercompany transactions and balances have been eliminated in consolidation.
Cash and Cash Equivalents	Cash and cash equivalents Only highly liquid investments with original maturities of 90 days or less are classified as cash and equivalents. These investments are stated at cost, which approximates market value.
Accounts Receivable	Accounts receivable Accounts receivable consist of amounts due from the sale of all of our products to wholesale and retail customers. The allowance for doubtful accounts is estimated based on historical customer experience and industry knowledge. The allowances for doubtful accounts totaled $17,974 and $16,872 at March 31, 2021 and December 31, 2020, respectively.
Inventory	Inventory Inventory consists of the raw material, parts that make up the items that we manufacture, and finished goods. For the year ended December 31, 2020, The Company recorded reserves for obsolete or slow-moving inventory of approximately $227,657. No additional reserve for obsolete or slow-moving inventory during the three months ended March 31, 2021. March 31, 2021 December 31, 2020 Raw materials $ 297,886 $ 408,841 Finished goods 660,130 454,950 Inventory, net $ 958,016 $ 863,791
Revenue Recognition	Revenue Recognition We account for revenues in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers” and all the related amendments. This standards core principle is that a company should recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to receive. We recognize the sale of products under single performance obligations upon shipment of the units as that is when ownership is transferred and our performance is completed. Revenues from repair and maintenance activities is recognized when the repairs are completed and the units have been shipped.
Lease Accounting	Lease Accounting We account for leases in accordance with ASC 842, “Leases”. The lease standard requires all leases to be reported on the balance sheet as right-of-use assets and lease obligations. We categorize leases with contractual terms longer than twelve months as either operating or finance. Finance leases are generally those leases that would allow us to substantially utilize or pay for the entire asset over its estimated life. Assets acquired under finance leases are recorded in property and equipment, net. All other leases are categorized as operating leases. We did not have any finance leases as of March 31, 2021. Our leases generally have terms that range from three years for equipment and five to twenty years for property. We elected the accounting policy to include both the lease and non-lease components of our agreements as a single component and account for them as a lease. Lease liabilities are recognized at the present value of the fixed lease payments using a discount rate based on similarly secured borrowings available to us. Lease assets are recognized based on the initial present value of the fixed lease payments, reduced by landlord incentives, plus any direct costs from executing the leases. Lease assets are tested for impairment in the same manner as long-lived assets used in operations. Leasehold improvements are capitalized at cost and amortized over the lesser of their expected useful life or the lease term. When we have the option to extend the lease term, terminate the lease before the contractual expiration date, or purchase the leased asset, and it is reasonably certain that we will exercise the option, we consider these options in determining the classification and measurement of the lease. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. For the three months ended March 31, 2021 and 2020 the lease expense was approximately $32,800 and $35,000. For the three months ended March 31, 2021 and 2020 cash paid for operating liabilities was $32,694 and $31,803, respectively. Supplemental balance sheet information related to leases was as follows: Operating Leases March 31, 2021 Right-of-use assets $ 423,114 Current lease liabilities $ 110,042 Non-current lease liabilities 313,072 Total lease liabilities $ 423,114
Stock-Based Compensation	Stock-Based Compensation We account for stock-based compensation in accordance with ASC 718, “Compensation-Stock Compensation”. ASC 718 requires companies to measure the cost of employee and non-employee services received in exchange for an award of equity instruments, including stock options, based on the grant-date fair value of the award and to recognize it as compensation expense over the period the employee and non-employee are required to provide service in exchange for the award, usually the vesting period.
Earnings Per Common Share	Earnings per common share Basic earnings per share excludes any dilutive effects of options, warrants and convertible securities. Basic earnings per share is computed using the weighted-average number of outstanding common shares during the applicable period. Diluted earnings per share is computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Common stock equivalent shares are excluded from the computation if their effect is antidilutive. At March 31, 2021 and March 31, 2020, 209,753,340 and 87,389,986, respectively, of potentially dilutive shares were not recognized as their inclusion would be anti-dilutive. These shares reflect shares potentially issuable under convertible notes, outstanding warrants, outstanding stock options and the conversion of preferred stock.
Recent Accounting Pronouncements	Recent accounting pronouncements The recent accounting standards that have been issued or proposed by the Financial Accounting Standards Board (FASB) or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption.

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Schedule of Inventory	March 31, 2021 December 31, 2020 Raw materials $ 297,886 $ 408,841 Finished goods 660,130 454,950 Inventory, net $ 958,016 $ 863,791
Schedule of Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases was as follows: Operating Leases March 31, 2021 Right-of-use assets $ 423,114 Current lease liabilities $ 110,042 Non-current lease liabilities 313,072 Total lease liabilities $ 423,114

Convertible Debentures and Loan

Convertible Debentures and Loans Payable (Tables)	3 Months Ended
	Mar. 31, 2021
Schedule of Convertible Debentures	Convertible debentures consisted of the following at March 31, 2021: Origination Maturity Interest Origination Original Period Period Period Accrued Reg. 8/31/11 8/31/13 5 % 10,000 (4,286 ) - - - - (1 ) 12/01/17 12/31/21 6 % 50,000 (12,500 ) 50,000 — 50,000 10,000 (2 ) 12/05/17 12/31/21 6 % 50,000 (12,500 ) 50,000 — 50,000 9,967 (3 ) $ 100,000 $ — $ 100,000 $ 19,666 (1) The Company borrowed $10,000 in exchange for a convertible debenture (the “Hoboken Convertible Note”). The holder at its option may convert all or part of the note plus accrued interest into common stock at a price of 30% discount as determined from the average four highest closing bid prices over the preceding five trading days. The Company valued the beneficial conversion feature of the convertible debenture at $4,286, which was accreted to interest expense over the period of the note. On February 22, 2021, this note and accrued interest of $4,777 were converted by the holder for 422,209 shares of common stock in accordance with the terms of the note. (2) On December 1, 2017, the Company entered into a $50,000 principal amount 6% secured convertible promissory note, initially due December 1, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, is guaranteed by the Company’s wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Mr. Carmichael. The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding common stock of the Company at any one time. In 2019, the maturity date of the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $32,000 upon the modification of conversion price. The maturity date was further extended to December 31, 2021. (3) On December 5, 2017, the Company entered into a $50,000 principal amount 6% secured convertible promissory note, initially due December 4, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, is guaranteed by the Company’s wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Mr. Carmichael. The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding common stock of the Company at any one time. In 2019, the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $99,000 upon the modification of conversion price. The maturity date was further extended to December 31, 2021.
Schedule of Future Amortization of Loans Payable	Payment Amortization 2021 (8 months remaining) 25,051 2022 27,095 Total Loan Payments $ 52,146 Current portion of Loan payable (33,848 ) Non-Current Portion of Loan Payable $ 18,298
Mercedes Benz Note [Member]
Schedule of Future Amortization of Loans Payable	Payment Amortization 2021 (9 months remaining) $ 8,330 2022 $ 11,168 2023 $ 11,168 2024 $ 11,168 2025 and thereafter $ 8,376 Total note payments $ 50,210 Current portion of note payable $ (11,168 ) Non-Current Portion of notes payable $ 39,042
PPP Loan [Member]
Schedule of Future Amortization of Loans Payable	Payment 2021 124,579 2022 35,021 Total loan payments $ 159,600 Current portion of SBA Loan payable - Non-Current Portion of SBA Loan payable $ 159,600

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2021
Share-based Payment Arrangement [Abstract]
Schedule of Option Activity	A summary of the Company’s stock option as of December 31, 2020, and changes during the three months ended March 31, 2021 is presented below: Number of Weighted Weighted Aggregate Outstanding - December 31, 2020 199,730,020 $ 0.0323 2.84 168,892 Granted - - Forfeited - - Exercised - - Outstanding - March 31, 2021 (unaudited) 199,730,020 $ 0.0323 2.58 Exercisable - March 31, 2021 (unaudited) 69,730,020 $ 0.029 2.87 $ 3,135,167

Segment Reporting (Tables)

Segment Reporting (Tables)	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Three months ended Legacy SSA Products High Pressure Gas Systems Ultra Portable Tankless Dive Systems Total Company 2021 2020 2021 2020 2021 2020 2021 2020 Net Revenues $ 466,043 $ 294,118 $ 150,128 $ 198,216 $ 334,598 $ 142,456 $ 950,769 $ 634,790 Cost of Revenue (369,826 ) (228,187 ) (81,178 ) (149,800 ) (188,793 ) (153,909 ) (639,797 ) (531,896 ) Gross Profit 96,217 65,931 68,950 48,416 145,805 (11,453 ) 310,972 102,894 Depreciation 3,812 1,116 - - 2,418 2,417 6,230 3,533 Loss from operations $ (444,151 ) $ (206,656 ) $ 9,366 $ (2,771 ) $ (12,385 ) $ (81,350 ) $ (447,170 ) $ (290,777 ) Total Assets $ 1,503,762 $ 1,152,136 $ 265,604 $ 138,743 $ 511,621 $ 269,759 $ 2,280,987 $ 1,560,638

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Accounting Policies [Abstract]
Allowance for doubtful accounts	$ 17,974		$ 16,872
Reserve for obsolete inventory			$ 227,657
Lease expense	32,800	$ 35,000
Cash paid for operating liabilities	$ 32,694	$ 31,803
Potentially dilutive shares	209,753,340	87,389,986

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Inventory (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Raw materials	$ 297,886	$ 408,841
Finished goods	660,130	454,950
Total Inventory, net	$ 958,016	$ 863,791

Basis of Presentation and Sum_6

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Supplemental Balance Sheet Information (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Right-of-use assets	$ 423,114	$ 446,981
Current lease liabilities	110,042	107,691
Non-current lease liabilities	313,072	$ 339,290
Total lease liabilities	$ 423,114

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (440,981)	$ (296,693)
Non-cash stock related compensation	343,505
Accumulated deficit	(13,397,118)		$ (12,956,137)
Working capital surplus	$ 733,700

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Mar. 25, 2021	Apr. 14, 2020	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Accounts receivable from related parties			$ 38,408		$ 44,323
Accounts payable - related parties			$ 91,014		102,360
Royalties percentage			2.50%
Total royalty expense			$ 11,593	$ 4,850
Accrued royalty			4,136
Number of shares issued for common stock in exchange			125,000
Carmichael Option Agreement [Member]
Options vest shares of common stock		75,000,000
Brownie's Global Logistics, LLC [Member]
Accounts payable - related parties			86,014		97,360
Robert Carmichael [Member]
Accounts receivable from related parties			23,321		23,321
Accounts payable - related parties			$ 5,000		$ 5,000
Mr. Charles F. Hyatt [Member]
Number of shares issued for common stock in exchange, shares	27,500,000
Number of shares issued for common stock in exchange	$ 275,000
Mr. Carmichael [Member] | Carmichael Option Agreement [Member]
Options vest shares of common stock			25,000,000
Sales Revenue [Member]
Concentration risk percentage			21.10%	24.60%

Convertible Debentures and No_2

Convertible Debentures and Notes Payable (Details Narrative) - USD ($)	Aug. 21, 2020	May 12, 2020	Sep. 30, 2019	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Oct. 15, 2016	Jul. 01, 2013
Repayments of notes payable				$ 15,000	$ 7,137
SBA Loan [Member] | Paycheck Protection Program [Member]
Monthly installments		$ 8,983
Loan balance				159,600
Debt instrument, term		2 years
Unsecured loan		$ 159,600
Debt instrument, description		The SBA Loan carries a fixed interest rate of one percent per year, and a monthly payment of $8,983, with the first payment due seven months from the date of initial cash receipt.
Hoboken Street Association [Member]
Notes payable				0		$ 10,000	$ 10,000
Marlin Capital Solutions [Member]
Principal balance			$ 96,725
Monthly installments			$ 3,144
Loan balance				52,147
Mercedes Benz [Member] | Installment Agreement [Member]
Principal balance	$ 55,841
Monthly installments	$ 931
Loan balance				$ 50,210
Debt instrument, term	60 months
Debt instrument, maturity date	Oct. 5, 2020
Interest rate				0.00%
Mr. Tom Gonzales [Member]
Notes payable				$ 25,000		$ 40,000		$ 200,000
Repayments of notes payable				$ 15,000

Convertible Debentures and No_3

Convertible Debentures and Notes Payable - Schedule of Convertible Debentures (Details) - USD ($)		3 Months Ended
		Mar. 31, 2021	Dec. 31, 2020
Period End Principal Balance		$ 100,000
Period End Discount Balance
Period End Balance, Net		100,000	$ 110,000
Accrued Interest Balance		$ 19,666
Convertible Debenture One [Member]
Origination Date	[1]	Aug. 31, 2011
Maturity Date	[1]	Aug. 31, 2013
Interest Rate	[1]		5.00%
Origination Principal Balance	[1]	$ 10,000
Origination Discount Balance	[1]		$ (4,286)
Period End Principal Balance	[1]
Period End Discount Balance	[1]
Period End Balance, Net	[1]
Accrued Interest Balance		$ 4,777		[1]
Convertible Debenture Two [Member]
Origination Date	[2]	Dec. 1, 2017
Maturity Date	[2]	Dec. 31, 2021
Interest Rate	[2]		6.00%
Origination Principal Balance	[2]	$ 50,000
Origination Discount Balance	[2]		$ (12,500)
Period End Principal Balance	[2]		50,000
Period End Discount Balance	[2]
Period End Balance, Net	[2]	$ 50,000
Accrued Interest Balance	[2]		$ 10,000
Convertible Debenture Three [Member]
Origination Date	[3]	Dec. 5, 2017
Maturity Date	[3]	Dec. 31, 2021
Interest Rate	[3]		6.00%
Origination Principal Balance	[3]	$ 50,000
Origination Discount Balance	[3]		$ (12,500)
Period End Principal Balance	[3]		50,000
Period End Discount Balance	[3]
Period End Balance, Net	[3]	$ 50,000
Accrued Interest Balance	[3]		$ 9,967
[1]	The Company borrowed $10,000 in exchange for a convertible debenture. The lender at its option may convert all or part of the note plus accrued interest into common stock at a price of 30% discount as determined from the average four highest closing bid prices over the preceding five trading days. The Company valued the beneficial conversion feature of the convertible debenture at $4,286, which was accreted to interest expense over the period of the note. On February 22, 2021, this note and accrued interest of $4,777 were converted by the holder for 422,209 shares of common stock in accordance with the terms of the note.
[2]	On December 1, 2017 the Company entered into a $50,000 principal amount 6% secured convertible promissory note, initially due December 1, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, is guaranteed by the Company's wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Mr. Carmichael.The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding common stock of the Company at any one time. In 2019, the maturity date of the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $32,000 upon the modification of conversion price. The maturity date was further extended to December 31, 2021.
[3]	On December 5, 2017 the Company entered into a $50,000 principal amount 6% secured convertible promissory note, initially due December 4, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, is guaranteed by the Company's wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Mr. Carmichael.The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding common stock of the Company at any one time. In 2019, the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $99,000 upon the modification of conversion price. The maturity date was further extended to December 31, 2021.

Convertible Debentures and No_4

Convertible Debentures and Notes Payable - Schedule of Convertible Debentures (Details) (Parenthetical)		Feb. 22, 2021shares	Dec. 05, 2017USD ($)$ / shares	Dec. 01, 2017USD ($)$ / shares	Mar. 31, 2021USD ($)Days	Mar. 31, 2020USD ($)	Dec. 31, 2020USD ($)
Accrued interest					$ 19,666
Loss on extinguishment of debt					10,000
Convertible Debenture One [Member]
Convertible debenture					$ 10,000
Discount rate					30.00%
Trading days | Days					5
Beneficial conversion feature					$ 4,286
Accrued interest					$ 4,777			[1]
Interest rate	[1]						5.00%
Debt maturity date	[1]				Aug. 31, 2013
Convertible Debenture One [Member] | Noteholder [Member]
Debt instrument conversion shares | shares		422,209
Convertible Debenture Two [Member]
Accrued interest	[2]						$ 10,000
Interest rate	[2]						6.00%
Debt maturity date	[2]				Dec. 31, 2021
Convertible Debenture Two [Member] | 6% Secured Convertible Promissory Note [Member]
Debt conversion price per share | $ / shares				$ 0.01
Principal amount				$ 50,000
Interest rate				6.00%
Debt maturity date				Dec. 1, 2018	Dec. 31, 2019
Maximum conversion of common stock, percentage				9.99%
Loss on extinguishment of debt				$ 32,000
Convertible Debenture Two [Member] | 6% Secured Convertible Promissory Note [Member] | First Year [Member]
Debt conversion price per share | $ / shares				$ 0.02
Convertible Debenture Two [Member] | 6% Secured Convertible Promissory Note [Member] | Fifth Year [Member]
Debt conversion price per share | $ / shares				$ 0.125
Convertible Debenture Three [Member]
Accrued interest	[3]						$ 9,967
Interest rate	[3]						6.00%
Debt maturity date	[3]				Dec. 31, 2021
Convertible Debenture Three [Member] | 6% Secured Convertible Promissory Note [Member]
Debt conversion price per share | $ / shares			$ 0.01
Principal amount			$ 50,000
Interest rate			6.00%
Debt maturity date			Dec. 4, 2018		Dec. 31, 2021
Maximum conversion of common stock, percentage			9.99%
Loss on extinguishment of debt			$ 99,000
Convertible Debenture Three [Member] | 6% Secured Convertible Promissory Note [Member] | First Year [Member]
Debt conversion price per share | $ / shares			$ 0.02
Convertible Debenture Three [Member] | 6% Secured Convertible Promissory Note [Member] | Fifth Year [Member]
Debt conversion price per share | $ / shares			$ 0.125
[1]	The Company borrowed $10,000 in exchange for a convertible debenture. The lender at its option may convert all or part of the note plus accrued interest into common stock at a price of 30% discount as determined from the average four highest closing bid prices over the preceding five trading days. The Company valued the beneficial conversion feature of the convertible debenture at $4,286, which was accreted to interest expense over the period of the note. On February 22, 2021, this note and accrued interest of $4,777 were converted by the holder for 422,209 shares of common stock in accordance with the terms of the note.
[2]	On December 1, 2017 the Company entered into a $50,000 principal amount 6% secured convertible promissory note, initially due December 1, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, is guaranteed by the Company's wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Mr. Carmichael.The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding common stock of the Company at any one time. In 2019, the maturity date of the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $32,000 upon the modification of conversion price. The maturity date was further extended to December 31, 2021.
[3]	On December 5, 2017 the Company entered into a $50,000 principal amount 6% secured convertible promissory note, initially due December 4, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, is guaranteed by the Company's wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Mr. Carmichael.The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding common stock of the Company at any one time. In 2019, the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $99,000 upon the modification of conversion price. The maturity date was further extended to December 31, 2021.

Convertible Debentures and Lo_2

Convertible Debentures and Loans Payable - Schedule of Future Amortization of Loans Payable (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
2021 (8 & 9 months remaining)	$ 25,051
2022	27,095
Total payments	52,146
Current portion of Loan payable	(45,016)	$ (151,006)
Non-Current Portion of Loan payable	216,940	$ 120,782
Mercedes Benz Note [Member]
2021 (8 & 9 months remaining)	8,330
2022	11,168
2023	11,168
2024	11,168
2025 and thereafter	8,376
Total payments	50,210
Current portion of Loan payable	(11,168)
Non-Current Portion of Loan payable	39,042
PPP Loan [Member]
2021 (8 & 9 months remaining)	124,579
2022	35,021
Total payments	159,600
Current portion of Loan payable
Non-Current Portion of Loan payable	$ 159,600

Shareholders' Equity (Details N

Shareholders' Equity (Details Narrative) - USD ($)

Mar. 25, 2021

Mar. 01, 2021

Feb. 25, 2021

Feb. 22, 2021

Nov. 05, 2020

Apr. 14, 2020

Jan. 11, 2020

Jan. 06, 2020

Jul. 29, 2019

Apr. 30, 2011

Mar. 31, 2021

Mar. 31, 2020

Dec. 31, 2020

Sep. 30, 2010

Shares issued for conversion of convertible debentures and accrued interest, shares

422,209

Shares issued for conversion of convertible debentures and accrued interest

$ 14,777

$ 14,777

Common stock issued for services

125,000

Number of shares issued, value

$ 275,000

$ 45,000

Preferred stock, shares authorized

10,000,000

10,000,000

10,000,000

Preferred stock, share designated

425,000

425,000

Share-based compensation arrangement by share-based payment award, options, outstanding, number

199,730,020

199,730,020

Share based payment arrangement stock options exercisable

$ 0.0323

$ 0.0323

Share based payment arrangement stock option granted term

2 years 6 months 29 days

Share-based compensation arrangement by share-based payment award, options, grants in period, gross

Options exercisable price

$ 0.035

Carmichael Option [Member]

Share-based compensation arrangement by share-based payment award, options, outstanding, number

4,370,109

Risk free interest rate

26.00%

Expected life

1 year 6 months

Dividend yield

0.00%

Expected volatility

320.00%

Stock option expense

$ 218,505

Options to vest shares of common stock

25,000,000

Carmichael Option Agreement [Member]

Share-based compensation arrangement by share-based payment award, options, grants in period, gross

125,000,000

Options exercisable price

$ 0.045

Options to vest shares of common stock

75,000,000

Net revenue description

The right to purchase 25,000,000 shares of the Company's common stock shall vest at such time as the Company reports cumulative consolidated net revenues, including revenues from related parties and revenues recognized by the Company arising out of any subsequent acquisitions, mergers, or other business combinations following the closing date of such transaction (the collectively, "Net Revenues"), in excess of $3,500,000 in the aggregate over four consecutive fiscal quarters commencing May 1, 2020 and ending on April 30, 2023 (the "Net Revenue Period"); the right to purchase an additional 25,000,000 shares of common stock shall vest at such time as the Company reports cumulative Net Revenues in excess of $7,000,000 in the aggregate over four consecutive fiscal quarters during the Net Revenue Period; and the right to purchase an additional 25,000,000 shares of common stock shall vest at such time as the Company reports cumulative Net Revenues in excess of $10,500,000 in the aggregate over four consecutive quarters during the Net Revenue Period.

Carmichael Option Agreement [Member] | Net Revenue Portion of the Option [Member]

Options to vest shares of common stock

50,000,000

Carmichael Option Agreement [Member] | Net Revenue Portion of the Option One [Member]

Options to vest shares of common stock

25,000,000

Share-based compensation arrangement by share-based payment award, options, grants in period, gross, value

$ 3,500,000

Carmichael Option Agreement [Member] | Net Revenue Portion of the Option Two [Member]

Options to vest shares of common stock

25,000,000

Share-based compensation arrangement by share-based payment award, options, grants in period, gross, value

$ 7,000,000

Carmichael Option Agreement [Member] | Net Revenue Portion of the Option Three [Member]

Options to vest shares of common stock

25,000,000

Share-based compensation arrangement by share-based payment award, options, grants in period, gross, value

$ 10,500,000

Constable Option Agreement [Member]

Share-based compensation arrangement by share-based payment award, options, outstanding, number

5,434,783

Share based payment arrangement stock options exercisable

$ 0.0184

Vested fair value

$ 106,199

Risk free interest rate

16.00%

Expected life

2 years 6 months

Dividend yield

0.00%

Expected volatility

341.00%

Constable Option Agreement [Member] | Net Revenue Portion of the Option [Member]

Options to vest shares of common stock

20,000,000

Constable Option Agreement [Member] | Bonus Option [Member]

Share-based compensation arrangement by share-based payment award, options, grants in period, gross

30,000,000

Options exercisable price

$ .0184

Options to vest shares of common stock

10,000,000

Constable Option Agreement [Member] | Net Revenue Period [Member]

Options to vest shares of common stock

2,000,000

Proceeds from acquisition

$ 5,000,000

Constable Option Agreement [Member] | Net Revenue Period [Member] | Additional Shares [Member]

Options to vest shares of common stock

3,000,000

Proceeds from acquisition

$ 7,500,000

Constable Option Agreement [Member] | Net Revenue Period [Member] | Additional Shares [Member]

Options to vest shares of common stock

5,000,000

Proceeds from acquisition

$ 10,000,000

Bonus Option [Member]

Vested fair value

$ 578,082

Risk free interest rate

0.14%

Expected life

2 years

Dividend yield

0.00%

Expected volatility

312.20%

Stock option expense

$ 0

Vesting rights percentage

0.00%

Jeffrey Guzy [Member]

Share-based compensation arrangement by share-based payment award, options, outstanding, number

2,000,000

Share based payment arrangement stock options exercisable

$ 0.0229

Share based payment arrangement stock option granted term

3 years

Vested fair value

$ 40,107

Expected life

1 year 6 months

Dividend yield

0.00%

Expected volatility

250.00%

BizLaunch Advisors, LLC [Member]

Share-based compensation arrangement by share-based payment award, options, outstanding, number

2,000,000

Share based payment arrangement stock options exercisable

$ 0.0229

Share based payment arrangement stock option granted term

3 years

Vested fair value

$ 40,097

Risk free interest rate

1.54%

Expected life

1 year 6 months

Dividend yield

0.00%

Expected volatility

250.00%

Series A Convertible Preferred Stock [Member]

Preferred stock, share designated

425,000

Conversion price per share

$ 18.23

Preferred stock, voting rights

Series A Convertible Preferred Stock are entitled to 250 votes for each share held.

Consultant [Member]

Number of shares issued, shares

116,279

Number of shares issued, value

$ 5,000

Consultant [Member] | Investor Relation Services [Member]

Common stock issued for services, shares

3,000,000

Common stock issued for services

$ 120,000

Mr. Charles F. Hyatt [Member]

Common stock issued for services

$ 275,000

Number of shares issued, shares

27,500,000

Number of shares issued, value

$ 275,000

Robert Carmichael [Member] | Series A Convertible Preferred Stock [Member]

Preferred stock, share designated

425,000

425,000

Blake Carmichael [Member]

Share-based compensation arrangement by share-based payment award, options, outstanding, number

10,380,952

Share based payment arrangement stock options exercisable

$ 0.018

Share based payment arrangement stock option granted term

5 years

Vested fair value

$ 43,582

Risk free interest rate

2.10%

Expected life

5 years

Dividend yield

0.00%

Expected volatility

172.00%

Mr. Carmichael [Member]

Share-based compensation arrangement by share-based payment award, options, outstanding, number

20,761,904

Share based payment arrangement stock options exercisable

$ 0.018

Share based payment arrangement stock option granted term

5 years

Vested fair value

$ 87,147

Risk free interest rate

2.01%

Expected life

5 years

Dividend yield

0.00%

Expected volatility

172.00%

Mr. Carmichael [Member] | Carmichael Option Agreement [Member]

Options to vest shares of common stock

25,000,000

Shareholders' Equity - Schedule

Shareholders' Equity - Schedule of Option Activity (Details)	3 Months Ended
	Mar. 31, 2021USD ($)$ / sharesshares
Equity [Abstract]
Number of Options, Options Outstanding, Beginning balance | shares	199,730,020
Number of Options, Granted | shares
Number of Options, Forfeited | shares
Number of Options, Exercised | shares
Number of Options, Options Outstanding, Ending balance | shares	199,730,020
Number of Options, Options Exercisable | shares	69,730,020
Weighted Average Exercise Price, Options Outstanding, Beginning balance | $ / shares	$ 0.0323
Weighted Average Exercise Price, Granted | $ / shares
Weighted Average Exercise Price, Forfeited | $ / shares
Weighted Average Exercise Price, Exercised | $ / shares
Weighted Average Exercise Price, Options Outstanding, Ending balance | $ / shares	0.0323
Weighted Average Exercise Price, Options Exercisable | $ / shares	$ 0.035
Weighted Average Remaining Contractual Life in Years, Outstanding, Beginning balance	2 years 10 months 3 days
Weighted Average Remaining Contractual Life in Years, Outstanding, Ending balance	2 years 6 months 29 days
Weighted Average Remaining Contractual Life in Years, Exercisable	2 years 10 months 14 days
Aggregate Intrinsic Value, Outstanding | $	$ 168,892
Aggregate Intrinsic Value, Exercisable | $	$ 3,135,167

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)

Mar. 01, 2021USD ($)shares

Nov. 05, 2020USD ($)$ / sharesshares

Aug. 01, 2020

Jun. 30, 2020USD ($)

Jun. 09, 2020USD ($)

Nov. 11, 2018USD ($)ft²

Dec. 01, 2016USD ($)

Aug. 14, 2014USD ($)

Mar. 31, 2021USD ($)$ / sharesshares

Mar. 31, 2020USD ($)

Dec. 31, 2019USD ($)

Sep. 30, 2020USD ($)

Dec. 31, 2020shares

Lease term

69 months

84 months

37 months

Payment of security deposit

$ 5,367

Operating leases, rent expense, minimum rentals

$ 4,848

$ 4,626

$ 4,000

Percentage of annual operating expenses

10.11%

10.76%

Operating leases, rent expense

$ 1,679

$ 2,000

Operating lease expiration date

Sep. 30, 2024

Rent increased percentage

3.00%

3.00%

Area of land | ft²

8,025

Security deposit

$ 6,527

Share-based compensation arrangement by share-based payment award, options, outstanding, number | shares

199,730,020

199,730,020

Options exercisable price | $ / shares

$ 0.035

Unpaid consulting fees

$ 15,871

August 2020 to July 2021 [Member]

Billed amount

$ 8,840

Patent License Agreement [Member] | Setaysha Technical Solutions, LLC [Member]

Minimum royalty

$ 15,000

$ 60,000

Payments for royalty

$ 13,704

$ 14,093

Patent License Agreement [Member] | Setaysha Technical Solutions, LLC [Member] | Fiscal Years 2022 [Member]

Increases in minimum royalty

$ 60,000

Patent License Agreement [Member] | Setaysha Technical Solutions, LLC [Member] | Fiscal Years 2023 [Member]

Increases in minimum royalty

60,000

Patent License Agreement [Member] | Setaysha Technical Solutions, LLC [Member] | Fiscal Years 2024 [Member]

Increases in minimum royalty

60,000

Patent License Agreement [Member] | Setaysha Technical Solutions, LLC [Member] | December 31, 2023 [Member]

Obligation to pay royalty

180,000

Patent License Agreement [Member] | Setaysha Technical Solutions, LLC [Member] | Years 2019 Through 2024 [Member]

Obligation to pay royalty

$ 334,961

Marketing Agreement [Member] | BLU3 [Member]

Agreement description

The term of this agreement is for 11 months and can be cancelled with 30 days notice during the first 90 days of the agreement. After the first 90 days, the agreement can be cancelled with 60 days' notice after the completion of the term of the agreement. BLU3 will pay This Way Media PTY, LTD $500 per month, and 5% of each affiliate sale.

Constable Employment Agreement [Member]

Compensation paid

$ 200,000

Stock option purchase to common stock

$ 100,000

Share-based compensation arrangement by share-based payment award, options, outstanding, number | shares

5,434,783

Options exercisable price | $ / shares

$ 0.0184

Number of shares issued, shares | shares

20,000,000

Constable Employment Agreement [Member] | Four Year Stock Option [Member]

Share-based compensation arrangement by share-based payment award, options, outstanding, number | shares

2,000,000

Options exercisable price | $ / shares

$ 0.0184

Stock or asset acquisition of third party

$ 5,000,000

Constable Employment Agreement [Member] | Four Consecutive Fiscal Quarters One [Member]

Share-based compensation arrangement by share-based payment award, options, outstanding, number | shares

3,000,000

Aggregate value of excess of net revenue

$ 7,500,000

Constable Employment Agreement [Member] | Four Consecutive Fiscal Quarters Two [Member]

Aggregate value of excess of net revenue

$ 10,000,000

Investor Relation Consulting Agreement [Member] | BMG Equity Partners, LLC [Member]

Number of shares issued as compensation | shares

3,000,000

Number of shares issued as compensation, value

$ 120,000

Segment Reporting (Details Narr

Segment Reporting (Details Narrative)	3 Months Ended
	Mar. 31, 2021Integer
Segment Reporting [Abstract]
Number of operating segments	3

Segment Reporting - Schedule of

Segment Reporting - Schedule of Segment Reporting Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Net Revenues	$ 950,769	$ 634,790
Cost of Revenue	(639,797)	(531,896)
Gross Profit	310,972	102,894
Depreciation	6,230	3,533
Loss from operations	(447,170)	(290,777)
Total Assets	2,280,987	1,560,638	$ 2,073,080
Legacy SSA Products [Member]
Net Revenues	466,043	294,118
Cost of Revenue	(369,826)	(228,187)
Gross Profit	96,217	65,931
Depreciation	3,811	1,116
Loss from operations	(434,150)	(206,656)
Total Assets	1,503,762	1,152,136
High Pressure Gas Systems [Member]
Net Revenues	150,128	198,216
Cost of Revenue	(81,178)	(149,800)
Gross Profit	68,950	48,416
Depreciation
Loss from operations	9,366	(2,771)
Total Assets	265,604	138,743
Ultra Portable Tankless Dive Systems [Member]
Net Revenues	334,598	142,456
Cost of Revenue	(188,793)	(153,909)
Gross Profit	145,805	(11,453)
Depreciation	2,418	2,417
Loss from operations	(12,385)	(81,350)
Total Assets	$ 511,621	$ 269,759

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	Apr. 28, 2021USD ($)
Subsequent Event [Member] | South Atlantic Bank [Member] | Payroll Protection Program Loan [Member]
Proceeds from loans	$ 159,600