Curative Biotechnology (CUBT) S-1 6 May 24 IPO registration Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2023
Cover [Abstract]
Document Type	S-1
Amendment Flag	false
Entity Registrant Name	Curative Biotechnology, Inc.
Entity Central Index Key	0001400271
Entity Primary SIC Number	2836
Entity Tax Identification Number	26-1412177
Entity Incorporation, State or Country Code	FL
Entity Address, Address Line One	3801 PGA Blvd
Entity Address, Address Line Two	Suite 600
Entity Address, City or Town	Palm Beach Gardens
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33410
City Area Code	(561)
Local Phone Number	907-8990
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash	$ 56,400	$ 58,668
Subscriptions receivable	115,625
Prepaid expenses	432,426
Total current assets	604,451	58,668
FIXED ASSETS
Property and equipment	6,834	6,834
Accumulated depreciation	(1,025)	(570)
Total fixed assets	5,809	6,264
OTHER ASSETS
Deferred offering costs	570,563	491,593
Intangible assets, net	1,422,373	1,505,390
Total other assets	1,992,936	1,996,983
Total Assets	2,603,196	2,061,915
CURRENT LIABILITIES
Accounts payable and accrued liabilities	3,487,440	3,433,702
Liability to issue common shares		41,663
Senior secured short term note payable and accrued interest, net of discounts	1,997,044	924,896
Total current liabilities	5,745,821	4,600,261
Total Liabilities	5,745,821	4,600,261
Commitments and Contingencies (Note 17)
DEFICIENCY IN STOCKHOLDERS’ EQUITY
Common stock, $0.0001 par value, authorized 1,500,000,000 shares; 903,263,385 and 579,271,135 shares issued and outstanding at December 31, 2023 and 2022, respectively	90,326	57,927
Additional paid-in capital	34,994,471	29,813,351
Accumulated deficit	(38,229,897)	(32,412,644)
Total deficiency in stockholders’ equity	(3,142,625)	(2,538,346)
Total Liabilities and Deficiency in Stockholders’ Equity	2,603,196	2,061,915
Series A Preferred Stock [Member]
DEFICIENCY IN STOCKHOLDERS’ EQUITY
Preferred stock value
Series B Preferred Stock [Member]
DEFICIENCY IN STOCKHOLDERS’ EQUITY
Preferred stock value	75	20
Series C Preferred Stock [Member]
DEFICIENCY IN STOCKHOLDERS’ EQUITY
Preferred stock value	2,400	3,000
Related Party [Member]
CURRENT LIABILITIES
Short term note payable and accrued interest	37,148
Nonrelated Party [Member]
CURRENT LIABILITIES
Short term note payable and accrued interest	$ 224,189	$ 200,000

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	200,000,000	200,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,500,000,000	1,500,000,000
Common stock, shares issued	903,263,385	579,271,135
Common stock, shares outstanding	903,263,385	579,271,135
Series A Preferred Stock [Member]
Preferred stock, shares authorized	134,100,750	134,100,750
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series B Preferred Stock [Member]
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	747,250	197,000
Preferred stock, shares outstanding	747,250	197,000
Series C Preferred Stock [Member]
Preferred stock, shares authorized	30,000,000	30,000,000
Preferred stock, shares issued	24,000,000	30,000,000
Preferred stock, shares outstanding	24,000,000	30,000,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
REVENUES
COST OF REVENUES
GROSS MARGIN
OPERATING EXPENSES:
General and administrative expenses	1,565,313	1,958,901
Research and development expenses	269,782	2,404,346
Impairment of long-lived assets		3,800
Depreciation and amortization	97,515	99,795
Total expenses	1,932,610	4,466,842
Loss from operations	(1,932,610)	(4,466,842)
Other (income) expense:
Other income	(1,805)	(4,914)
Interest expense	1,357,341	918,487
Loss on debt extinguishment	668,667
Total other expense, net	2,024,203	913,573
Net loss	(3,956,813)	(5,380,415)
Series C deemed dividend	(1,860,440)	(88,269)
Net loss to common shareholders	$ (5,817,253)	$ (5,468,684)
Net loss per basic weighted average common share	$ (0.01)	$ (0.01)
Number of weighted average common shares outstanding, basic	662,161,949	572,009,911
Number of weighted average common shares outstanding, diluted	662,161,949	572,009,911

Statement of Changes in Deficie

Statement of Changes in Deficiency in Stockholders' Equity - USD ($)	Common Stock [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Preferred Stock [Member] Series C Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2021	$ 57,065	$ 8	$ 3,000	$ 28,538,777	$ (26,943,960)	$ 1,654,889
Balance, shares at Dec. 31, 2021	570,651,636	81,000	30,000,000
Common shares issued for services	$ 100			51,650		51,750
Common shares issued for services, shares	1,000,000
Warrants issued in connection with debt				698,813		698,813
Options issued for services				155,250		155,250
Series B Preferred stock issued for cash		$ 12		115,988		116,000
Series B Preferred stock issued for cash, shares		116,000
Warrant exercises for cash	$ 762			151,628		152,390
Warrant exercises for cash, shares	7,619,499
Vesting of warrants issued for services				12,976		12,976
Series C deemed dividend				88,269	(88,269)
Net loss					(5,380,415)	(5,380,415)
Balance at Dec. 31, 2022	$ 57,927	$ 20	$ 3,000	29,813,351	(32,412,644)	(2,538,346)
Balance, shares at Dec. 31, 2022	579,271,135	197,000	30,000,000
Options issued for services				89,881		89,881
Series B Preferred stock issued for cash		$ 44		435,206		$ 435,250
Series B Preferred stock issued for cash, shares		435,250				52,500,000
Warrant exercises for cash	$ 2,142			104,936		$ 107,078
Warrant exercises for cash, shares	21,415,438
Series C deemed dividend				1,860,440	(1,860,440)
Net loss					(3,956,813)	(3,956,813)
Warrant exercises for subscription receivable	$ 12			613		625
Warrant exercises for subscription receivable, shares	125,000
Shares issued for liability to issue stock	$ 30			10,170		10,200
Shares issued for liability to issue stock, shares	300,000
Shares issued as inducement to renew employment agreement	$ 3,500			339,500		343,000
Shares issued as inducement to renew employment agreement, shares	35,000,000
Shares issued for inducement to resign as directors	$ 1,750			169,750		171,500
Shares issued for inducement to resign as directors, shares	17,500,000
Shares issued to settle accrued compensation	$ 20,000			2,060,000		2,080,000
Shares issued to settle accrued compensation, shares	200,000,000
Common stock issued for conversion of Preferred stock Series C	$ 4,965		$ (600)	(4,365)
Common stock issued for conversion of Preferred stock Series C, shares	49,651,812		(6,000,000)
Series B Preferred stock issued for subscriptions receivable		$ 11		114,989		115,000
Series B Preferred stock issued for subscriptions receivable, shares		115,000
Balance at Dec. 31, 2023	$ 90,326	$ 75	$ 2,400	$ 34,994,471	$ (38,229,897)	$ (3,142,625)
Balance, shares at Dec. 31, 2023	903,263,385	747,250	24,000,000

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (3,956,813)	$ (5,380,415)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	97,515	99,795
Share based compensation	228,291	219,975
Gain on cancellation of liability to issue common shares	(41,250)
Amortization of debt discount	217,962	753,736
Loss on accrued compensation extinguishment	668,667
Penalties on note payable, recorded in note principal	792,757
Impairment of intangible assets		3,800
Changes in operating assets and liabilities
(Increase) decrease in prepaid expenses	(46,551)	58,642
(Decrease) increase in liability to issue common stock		38,234
Increase in accounts payable and accrued expenses	1,552,837	2,706,799
Net cash used in operating activities	(486,585)	(1,499,434)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of intangible assets	(14,041)	(76,905)
Net cash used in investing activities	(14,041)	(76,905)
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash received for issuance of Series B preferred stock	435,250	116,000
Decrease in stock subscription receivable		25,000
Cash received for exercise of warrants	107,078	152,390
Increase in deferred offering costs	(78,970)	(398,618)
Cash received from notes payable - related party	35,000
Cash received from third party notes payable		1,069,972
Net cash provided by financing activities	498,358	964,744
Net (decrease) increase in cash	(2,268)	(611,595)
CASH, beginning of year	58,668	670,263
CASH, end of year	56,400	58,668
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid in cash	115,136	124,886
Income taxes paid in cash
Non-Cash Investing and Financing Activities:
Common shares issued upon conversion of preferred stock	3,626,325
Warrants issued as debt discount		698,812
Series C preferred stock deemed dividend	1,860,440	88,269
Common shares issued to settle accrued compensation	1,411,333
Common stock issued to settle liability to issue	10,200
Preferred stock Series B and warrant exercise subscriptions receivable	115,625
Common stock and options granted for prepaid services	$ 385,875

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NOTE 1 - NATURE OF OPERATIONS Curative Biotechnology Inc., (“CUBT” or the “Company”), is a Florida corporation, formed as a Nevada corporation on June 29, 1995, reincorporated in Florida on October 30, 2007, with a name change November 30, 2020, which conducts business from its headquarters in Boca Raton, Florida. Curative Biotechnology, Inc. is a development stage biomedical company that seeks to develop, in-license, sub-license and bring to market products in both the Pharmaceutical and Medical Device space. The Company focuses on products that are targeted at FDA-defined “Orphan Diseases” with patient populations under 200,000 in the United States. The company leverages management’s experience and business relationships with Life Science research institutions as well as Life Science industry members to acquire Life Science candidates that fit within the Company’s business model. The Company has established a scientific advisory board with a successful track record of bringing pharmaceuticals to market. In July 2023 the Company began the process of forming a wholly owned subsidiary - Curative Biotech Japan KK.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES a) Basis of Presentation b) Use of Estimates (c) Cash and equivalents no (d) Prepaid expenses ( e) Property and equipment 456 456 (f) Intangible Assets Intangible assets with finite useful lives are carried at cost less accumulated amortization. Amortization is calculated using the straight-line method over the estimated useful lives. These assets are reviewed for impairment when events or circumstances indicate that the carrying amount of the asset may not be recoverable. Intangible assets with indefinite useful lives are amortized using a presumed life of 20 Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022 NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES, continued (g) Impairment of Long-Lived Assets (h) Financial Instruments and Fair Value Measurements ASC 825-10 “Financial Instruments”, allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable, unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding instruments. ASC 825 also requires disclosures of the fair value of financial instruments. The carrying value of the Company’s current financial instruments, which include cash and cash equivalents, accounts payable and accrued liabilities approximates their fair values because of the short-term maturities of these instruments. FASB ASC 820 “Fair Value Measurement” clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. It also requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of inputs as follows: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability. Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement. (i) Related Party Transactions (j) Revenue Recognition (k) Stock based compensation Share-Based Payment Topic of ASC 718 requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award or the vesting period, whichever is lesser. The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. For share-based payments to non-employees,” the expense is recognized over the service period of the award. Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022 NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES, continued (l) Income Taxes (m) Net income (loss) per share Basic income (loss) per share is computed by dividing the net income (loss) by the weighted average number of common shares outstanding during the period. Diluted loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that shared in the earnings of the Company. Diluted loss per share is computed by dividing the loss available to stockholders by the weighted average number of shares outstanding for the period and dilutive potential shares outstanding unless consideration of such dilutive potential shares would result in anti-dilution. At December 31, 2023, the outstanding 75,127,744 warrants and 58,001,500 options and 99,633,333 and 387,112,879 shares issuable upon conversion of the Series B and Series C preferred stock, respectively, to common stock are anti-dilutive. At December 31, 2022, the outstanding 74,027,741 warrants and 11,082,537 options and 26,266,667 and 248,259,058 shares issuable upon conversion of the Series B and Series C preferred stock, respectively, to common stock are anti-dilutive. (n) Recent Accounting Pronouncements

LIQUIDITY AND GOING CONCERN CON

LIQUIDITY AND GOING CONCERN CONSIDERATIONS	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY AND GOING CONCERN CONSIDERATIONS	NOTE 3 - LIQUIDITY AND GOING CONCERN CONSIDERATIONS The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company’s financial position and operating results raise substantial doubt about the Company’s ability to continue as a going concern, as reflected by the net loss of approximately $ 4.0 million and cash used in operations of approximately $ 0.5 million. The Company also had a working capital deficit and accumulated deficit and deficit in stockholders’ equity of approximately $ 5.1 million, $ 38.2 million and $ 3.1 million at December 31, 2023. The ability of the Company to continue as a going concern is dependent upon commencing operations, developing sales and obtaining additional capital and financing. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The Company is currently seeking additional capital to allow it to continue its research and development and related activities.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 4 - INTANGIBLE ASSETS During the 4 th (a) MABT Covid-19 license 12,500,000 1,425,000 0.11 39,632 73,282 72,774 1,270,625 1,341,875 Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022 NOTE 4 - INTANGIBLE ASSETS, continued During the 4 th (b) Website 22,500 3 7,500 7,500 1,250 8,750 (c) IMT504 Patent license 6.5 The total cost for this license is 20 7 91,000 6.5 6.5 30,666 6,200 5,925 104,232 110,432 (d) National Institute of Health (NIH) Patent license #1 10,000 5,000 15,000 In October 2023, the NIH agreed to extend this agreement for an additional 12 months. Amortization expense for the years ended December 31, 2023 and 2022 was $ 0 7,738 0 0 (e) National Institute of Health (NIH) Patent license #2 This license requires two separate royalty streams of payments: First is a royalty equal to the unreimbursed patent expenses paid by NIH, with an initial amount of $ 8,500 due within 30 days of execution of the license. At the first anniversary of the license NIH will supply a statement of additional unreimbursed patent expenses paid by NIH during the year, of which the Company is required to pay 50%, with the remaining balance due on the third anniversary. Amortization expense for the years ended December 31, 2023 and 2022 was $ 8,674 and $ 5,403 , respectively, and a net balance of $ 1,756 and $ 6,225 at December 31, 2023 and 2022, respectively. Second is an ongoing royalty schedule: an initial royalty of $ 5,000 The license can be extended on the third anniversary to the remaining life of the licensed patent by the payment of a one-time non-refundable, non-creditable royalty of $ 45,000 Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022 NOTE 4 - INTANGIBLE ASSETS, continued The Company’s intangible assets, net of accumulated amortization, consists of the following at December 31,: SCHEDULE OF INTANGIBLE ASSETS Estimated life (years) 2023 2022 Website 3 $ 1,250 $ 8,750 MABT Covid-19 license 20 1,306,701 1,379,983 IMT504 Patent license 20 104,232 110,432 NIH Patent license #1 2 - - NIH Patent license #2 3 1,756 6,225 Other 20 8,434 - Total $ 1,422,373 $ 1,505,390 Accumulated amortization was $ 208,323 118,768

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5 - RELATED PARTY TRANSACTIONS From time to time the Company may enter into non-arm’s length transactions with related parties, however the Company exercises its best efforts to ensure that such transactions are valued on a basis comparable to a true arm’s length transaction. During the second quarter of 2023, a related party owned by two officers of the Company extended a loan of $ 15,000 8 September 2, 2023 In September the maturity date was extended to December 15, 2023. In December 2023, the maturity was extended to February 15, 2024. 15,868 868 During the first quarter of 2023, a related party owned by two officers of the Company, extended a loan of $ 20,000 8 June 14, 2023 In June 2023, the maturity of this note was extended to September 14, 2023. In September the maturity date was extended to December 15, 2023. In December 2023, the maturity was extended to February 15, 2024. 21,280 1,280

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2023
Notes Payable
NOTES PAYABLE	NOTE 6 - NOTES PAYABLE On May 27, 2022, the Company issued a promissory note in exchange for $ 200,000 This note carries a 12% interest rate, interest payable monthly, and a six-month maturity the maturity date was extended to December 16, 2023 18 the maturity date was extended to January 31, 2024 18,000 In January 2024, the note was extended to May 31, 2024 6,000 6,250 250 224,189 200,000 18,189 6,000 200,000 Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022

SENIOR SECURED NOTE PAYABLE

SENIOR SECURED NOTE PAYABLE	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
SENIOR SECURED NOTE PAYABLE	NOTE 7 - SENIOR SECURED NOTE PAYABLE On March 2, 2022, the Company issued a 12-month Senior Secured Note with a face amount of $ 1,142,857 12.5 12.5 869,972 142,857 120,028 The Note is secured by all the tangible and intangible assets of the Company and is summarized as follows: SUMMARY OF NOTES SECURED BY TANGIBLE AND INTANGIBLE ASSETS 2023 2022 Note payable $ 1,142,857 $ 1,142,857 Accrued interest and penalties 854,187 - Unamortized discounts - (217,961 ) Senior secured short term note payable and accrued interest, net of discounts $ 1,997,044 $ 924,896 Beginning in September 2022, the Company was required to make monthly redemptions at the rate of 110 % of one seventh of the original principal amount, ($ 179,592 ), plus interest. It also carries a mandatory prepayment at 125 % of the original principal amount, or $ 1,428,571 , less any redemptions made, plus any unpaid accrued interest upon the completion of a Qualified Offering, as defined or sale of substantially all assets of the Company or a change of control of the Company. In the event that the Company issue or sells additional shares of Common Stock or Common Stock Equivalents in a Qualified Offering at a price per share which multiplied by 75% is less than the Warrant Calculation Price, the number of Warrant Shares issuable upon exercise of this Warrant will increase to be equal to the product obtained by multiplying: (WCP/BP) x (WS) whereby: (WCP) = the Warrant Calculation Price. (BP) = 75% of the price per share sold in the Qualified Offering. (WS) = the number of Warrant Shares that would be issuable upon exercise of this Warrant in accordance with the terms of this Warrant immediately prior to the Qualified Offering if such exercise were by means of a cash exercise rather than a cashless exercise; The term “Warrant Calculation Price” means $0.05 The Note is convertible at the election of the holder into common stock of the Company upon an event of default, as defined. The conversion price is 70 20 five-year 22,857,143 0.0001 531,983 In August 2022, the Company and the lender agreed to the first modification of the Note. In exchange for a one-month extension to begin the principal payments under this Note, the parties agreed to reduce the qualified offering amount from $ 10 7.2 the payment schedule from seven (7) months to six (6) months 1,904,762 58,884 0.03 In October 2022, the Company and the lender agreed to the second modification of the Note. The first payment due was delayed from October 2, 2022, to October 17, 2022 The first payment due was delayed from October 17, 2022, to November 2, 2022 1,904,762 36,053 In November 2022, the Company and the lender agreed to the fourth modification of the Note. The first payment due was delayed from November 2, 2022, to November 17, 2022 In November 2022, the Company and the lender agreed to the fifth modification of the Note. The first payment due was delayed from November 17, 2022, to December 17, 2022 1,904,762 37,955 In December 2022, the Company and the lender agreed to the sixth modification of the Note. The first payment due was delayed from December 17, 2022, to January 17, 2023 1,904,762 33,936 Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022 NOTE 7 - SENIOR SECURED NOTE PAYABLE, continued In the first quarter 2023, the Company and the lender agreed to the seventh through eleventh modifications of the Note. The maturity was reset to May 16, 2023 ; the default and optional redemption rates were reset to 137.5 % and the qualified offering, as described, was reset to $ 3 million. As part of these amendments the Company paid a total of $ 36,600 In the second quarter 2023, the Company and the lender agreed to the twelfth modification of the Note. The maturity was reset to July 2, 2023 142.5 3 In the third quarter 2023, the Company and the lender agreed to the 13th modification of the Note. In exchange for the right to convert to common stock at 1.5 times the original principal balance should there be an event of default, the lender agreed to a five-month extension of the maturity of this Note to December 2, 2023 In the fourth quarter 2023, the Company and the lender agreed to the 14th and 15th modifications of the Note. In exchange for receipt of $ 5,000 January 31, 2024 142,860 107,145 61,430 zero 1,997,044 924,896 th All penalties and interest were recorded as interest expense with penalties of $ 792,757 142,860 107,145 217,961 44,924

LIABILITY TO ISSUE COMMON STOCK

LIABILITY TO ISSUE COMMON STOCK	12 Months Ended
	Dec. 31, 2023
Liability To Issue Common Stock
LIABILITY TO ISSUE COMMON STOCK	NOTE 8 - LIABILITY TO ISSUE COMMON STOCK During the 4 th 300,000 10,200 0.034 375,000 46,306 41,250

DEFICIENCY IN STOCKHOLDERS EQUI

DEFICIENCY IN STOCKHOLDERS EQUITY	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
DEFICIENCY IN STOCKHOLDERS EQUITY	NOTE 9 – DEFICIENCY IN STOCKHOLDERS EQUITY At December 31, 2023 and 2022, the Company has 1,500,000,000 0.0001 903,263,385 579,271,135 200,000,000 0.0001 747,250 197,000 Preferred Stock The preferred shares have the following respective rights and privileges: Series A Preferred carry 10 votes for each share of common stock that each Series A shares are convertible into at the record date ; is convertible into common stock aggregating 35 % of the total issued and outstanding common shares at conversion date post conversion; are redeemable at the Company’s option for the greater of 45 % of the total market value of the common shares or the calculation of the book value of the Company made by an independent audit firm or $ 5,000,000 . There are no no Series B Preferred are convertible in common shares of common stock at a conversion price of $ 0.0075 per share based on the purchase price of the preferred shares; are redeemable at the Company’s option at a price of 125 % of the purchase price paid for the shares; carry one vote for each common share that the Series B is convertible into at the record date; are senior to all other securities in the event of a liquidation. There are no 1.00 Series C Preferred are convertible into common stock aggregating 30 % of the total issued and outstanding common shares at conversion date post conversion; carries ten votes for each common share that the Series C is convertible into at the record date. no Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022 NOTE 9 – DEFICIENCY IN STOCKHOLDERS EQUITY, continued During the fourth quarter 2023, the Company issued 176,500 61,500 115,000 210,000 210,000 163,750 163,750 During the fourth quarter 2022, the Company issued 116,000 116,000 A deemed dividend for the Series C preferred stock is calculated and recorded as shares of common stock are issued. This is calculated as the increase in common shares that the Series C would receive upon conversion, as a result of the change in the number of common shares issued and outstanding during the period multiplied by the closing price of the common stock at the end of the period. The deemed dividend was $ 1,860,440 88,269 Common Stock During the fourth quarter 2023, the Company increased its authorized common shares to 1,500,000,000 35,000,000 343,000 15,000,000 147,000 2,500,000 24,500 52,500,000 514,500 128,675 385,875 During the fourth quarter 2023, the Company issued 200,000,000 2,080,000 1,411,333 668,667 During the fourth quarter 2023, the Company issued 300,000 10,200 During the fourth quarter 2023, investors exercised 21,540,438 107,078 625 107,078 During the first quarter 2023, the Company issued 49,651,812 6,000,000 3,626,365 During the fourth quarter 2022, investors exercised 7,619,499 152,390 152,390 During the first quarter 2022, the Company issued 1,000,000 51,750 Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022

WARRANTS

WARRANTS	12 Months Ended
	Dec. 31, 2023
Warrants
WARRANTS	NOTE 10 – WARRANTS SCHEDULE OF WARRANTS 2023 2022 Beginning balance 75,527,744 45,551,549 Issued 21,540,438 38,095,694 Exercised (21,540,438 ) (7,619,499 ) Expired/Cancelled (400,000 ) (500,000 ) Ending Balance 75,127,744 75,527,744 Warrants outstanding at December 31, 2023: SCHEDULE OF WARRANTS OUTSTANDING Number Remaining Life Exercise Price 1,904,762 48 $ 0.0001 1,904,762 47 $ 0.0001 1,904,762 46 $ 0.0001 1,904,762 44 $ 0.0001 22,857,147 40 $ 0.0001 21,540,438 35 $ 0.02 3,000,000 12 $ 0.09 4,000,000 29 $ 0.10 3,500,000 29 $ 0.11 500,000 7 $ 0.124 1,111,111 8 $ 0.14 3,000,000 12 $ 0.15 3,000,000 8 $ 0.15 5,000,000 8 $ 0.20 75,127,744 31.6 $ 0.048 The aggregate intrinsic value of vested share options (the market value was less the exercise price) at December 31, 2023 was zero At December 31, 2023 and 2022, there were 75,127,744 75,527,744 0.048 0.0659 During the fourth quarter 2023, the Company issued 21,540,438 0.02 21,540,438 107,078 625 0.005 Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022 NOTE 10 - WARRANTS, continued During the fourth quarter 2022, the Company issued 7,619,499 0.02 7,619,499 152,390 0.02 During the fourth quarter 2022, The Company and the lender agreed to five modifications of the Note. In exchange for ultimately a three and a half-month extension of the first payment date, the lender received 1,904,762 additional warrants three times having a fair value of $36,054, $37,955 and $33,936, ($0.019; $0.02 and $0.018 per share, respectively), which was recorded as an additional debt discount and amortized over the remaining life of the Note. During the third quarter 2022, The Company and the lender agreed to a modification of the Note. In exchange for a one-month extension to begin the principal payments under this Note, the parties agreed to reduce the qualified offering amount from $10 million to $7.2 million; modify the payment schedule from seven (7) months to six (6) months. In addition, the lender received 1,904,762 additional warrants having a fair value of $58,884, ($0.03 per share), which was recorded as an additional debt discount and amortized over the remaining life of the Note. On March 2, 2022, the Company issued to a lender warrants to purchase 22,857,147 0.0001 531,983 1,369,303 698,813 The method utilized to value the warrants granted for services in 2022, was the Black-Scholes pricing model with the following assumption ranges: Expected life - three or five years 0.0179 0.031 288 313.0 0.02 0.0001 1.62 5.05

NON-EQUITY INCENTIVE PLAN OPTIO

NON-EQUITY INCENTIVE PLAN OPTIONS	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
NON-EQUITY INCENTIVE PLAN OPTIONS	NOTE 11 - NON-EQUITY INCENTIVE PLAN OPTIONS During the fourth quarter 2023, the Company issued 55,000,000 0.0001 539,000 0.01 25 nd 6.5 0.0098 311.4 0.0001 2.52 89,883 449,117 0.0001 9.83 In the third quarter of 2021, the Company issued options in conjunction with an agreement for Board of Advisor services and the evaluation of certain potential intangible asset acquisitions. These options call for an undivided 1 8,081,037 5 0.11 436,908 0.05 50 50 ten years 0.114 35.13 0.11 1.47

EQUITY INCENTIVE PLAN

EQUITY INCENTIVE PLAN	12 Months Ended
	Dec. 31, 2023
Equity Incentive Plan
EQUITY INCENTIVE PLAN	NOTE 12 - EQUITY INCENTIVE PLAN On August 26, 2021, the Company adopted an equity incentive plan providing for the issuance of shares of common stock, options or SARs with a rolling maximum number equal to 10% of the issued and outstanding Common Shares set at the beginning of each fiscal year. The Company may grant incentives to its directors, officers, employees and service providers. The options are exercisable for a maximum of up to ten years from the date of grant and may be subject to vesting provisions as set by the Plan Administrator. Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022 NOTE 12 - EQUITY INCENTIVE PLAN, continued During the quarter ended March 31, 2022, a total of 1,000,000 shares of common stock and 7,456,500 options at a weighted average exercise price of $ 0.0518 per share exercisable for a period of five years with immediate vesting were granted to employees. The weighted-average fair value attributable to options granted in 2022 was $ 0.0517 per option. The fair value of the stock options recognized in each year below was estimated using the Black-Scholes option pricing model. Assumptions used in the pricing model are as provided below. SCHEDULE OF FAIR VALUE OF STOCK OPTION ASSUMPTIONS 2023 2022 Risk-free interest rate - 1.55 % Exercise price - $ 0.0518 Expected life - 5 Expected volatility - 307.11 % Expected dividends - - The Company recognized equity incentive expense of $ 207,000 51,750 155,250 As of December 31, 2023, there were 7,456,500 issued and outstanding equity incentive plan options which are all fully vested with a weighted average exercise price of $ 0.0518 per option and three years remaining life. At December 31, 2023, the closing market price of the stock was $ 0.0213 per share. A summary of the Company’s equity incentive plan options and changes during the year ended December 31, 2022, is as follows: SCHEDULE OF STOCK OPTION ACTIVITY Number of Options Weighted average exercise price Balance January 1, 2022 - $ - Granted 7,456,500 0.0518 Exercised - - Cancelled - - Balance December 31, 2022 7,456,500 0.0518 No activity - Balance December 31, 2023 7,456,500 $ 0.0518 The aggregate intrinsic value of vested share options (the market value was less the exercise price) at December 31, 2023 and 2022 was zero

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2023
Investments, All Other Investments [Abstract]
FINANCIAL INSTRUMENTS	NOTE 13 - FINANCIAL INSTRUMENTS (a) Liquidity Risk (b) Interest Rate Risk Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022

GENERAL AND ADMINISTRATIVE EXPE

GENERAL AND ADMINISTRATIVE EXPENSES	12 Months Ended
	Dec. 31, 2023
General And Administrative Expenses
GENERAL AND ADMINISTRATIVE EXPENSES	NOTE 14 - GENERAL AND ADMINISTRATIVE EXPENSES SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSE 2023 2022 Year ended December 31, 2023 2022 Compensation $ 947,333 $ 1,260,685 Share based compensation 187,043 298,558 Professional fees 126,285 171,286 Other 304,652 228,372 Total general and administrative expenses $ 1,565,313 $ 1,958,901

IMPAIRMENT OF LONG-LIVED ASSETS

IMPAIRMENT OF LONG-LIVED ASSETS	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
IMPAIRMENT OF LONG-LIVED ASSETS	NOTE 15 - IMPAIRMENT OF LONG-LIVED ASSETS In October 2022, the Company elected not to renew patent rights option for US Patent No 8,287,505 Ophthalmic Drop Dispensing Tip Assembly and expensed the $ 3,800

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 16 - INCOME TAXES The Company recognizes deferred tax assets and liabilities for the tax effects of differences between the financial statements and tax basis of assets and liabilities. A valuation allowance is established to reduce the deferred tax assets if it is more likely than not that a deferred tax asset will not be realized. The components of income tax provision (benefit) related to continuing operations are as follows at December 31: SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE 2023 2022 Current $ - $ - Deferred $ - $ - Total tax provisions $ - $ - The following is a reconciliation of the effective income tax rate with the statutory income tax rate at December 31: SCHEDULE OF EFFECTIVE RECONCILIATION INCOME TAX RATE 2023 2022 U.S. Federal statutory income tax rate 21.0 % 21.0 % State income tax, net of federal benefit 4.35 % 4.35 % Subtotal 25.35 % 25.35 % Valuation allowance (25.35 %) (25.35 %) Total 0.0 % 0.0 % Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022 NOTE 16 - INCOME TAXES, continued The net deferred tax assets and liabilities included in the financial statements consist of the following amounts at December 31: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 2023 2022 Deferred tax assets: Net operating loss carry forwards $ 3,413,633 $ 2,424,882 Stock based compensation 1,956,967 1,899,106 Other 700,621 645,379 Total 5,972,221 4,969,367 Deferred tax liabilities: - - Less: valuation allowance (5,972,221 ) (4,969,367 ) Net deferred tax assets $ - $ - The change in valuation allowance was ($ 1,002,854 ) and ($ 1,930,167 ) for the years ended December 31, 2023, and 2022, respectively. We have recorded a 100 % valuation allowance related to the deferred tax asset for the income from operations. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the period in which temporary differences become deductible. In accordance with the provisions of ASC 740: Income Taxes, we record a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. At December 31, 2023 and 2022, we have no liabilities for uncertain tax positions. We continually evaluate expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 17 - COMMITMENTS AND CONTINGENCIES The Company is subject to asserted claims and liabilities that arise in the ordinary course of business. The Company maintains insurance policies to mitigate potential losses from these actions. In the opinion of management, the amount of the ultimate liability with respect to those actions will not materially affect the Company’s financial position or results of operations.

CONCENTRATIONS OF CREDIT RISK

CONCENTRATIONS OF CREDIT RISK	12 Months Ended
	Dec. 31, 2023
Risks and Uncertainties [Abstract]
CONCENTRATIONS OF CREDIT RISK	NOTE 18 - CONCENTRATIONS OF CREDIT RISK (a) Cash zero

COVID-19 PANDEMIC AND VARIANTS

COVID-19 PANDEMIC AND VARIANTS	12 Months Ended
	Dec. 31, 2023
Unusual or Infrequent Items, or Both [Abstract]
COVID-19 PANDEMIC AND VARIANTS	NOTE 19 - COVID-19 PANDEMIC AND VARIANTS The full extent to which the COVID-19 pandemic may directly or indirectly impact our business, results of operations and financial condition, will depend on future developments that are uncertain, including as a result of new information that may emerge concerning COVID-19 and the actions taken to contain it or treat COVID-19, as well as the economic impact on local, regional, national and international customers and markets. We have made estimates of the impact of COVID-19 within our financial statements, and although there is currently no major impact, there may be changes to those estimates in future periods. Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 20 - SUBSEQUENT EVENTS Management has evaluated subsequent events and transactions for potential recognition or disclosure in the financial statements through April 30, 2024, the date these financial statements were available to be issued. (a) Senior Secured Note 15,000 4,571,429 April 2, 2024 May 2, 2024 10,000 1,142,857 (b) Related party short term notes payable (c ) Note payable May 31, 2024 6,000 6,250 250 (d) Deficiency in Stockholders Equity 252,750 227,750 25,000 115,625 (e) Intangible Assets 5,000 (f) Accounts payable 48,318 per month for 24 months to satisfy an outstanding amount of $ 1,159,637 to one vendor.

REVERSE STOCK SPLIT (UNAUDITED)

REVERSE STOCK SPLIT (UNAUDITED)	12 Months Ended
	Dec. 31, 2023
Reverse Stock Split
REVERSE STOCK SPLIT (UNAUDITED)	NOTE 21 - REVERSE STOCK SPLIT (UNAUDITED) On September 26, 2022, the Company filed an amendment to its amended and restated articles of incorporation with the Secretary of State of the State of Florida (the “Secretary of State”) to effect a reverse stock split at a ratio of 1-for-400. The following is the unaudited pro-forma effect of the 1:400 reverse stock split on the basic and diluted net loss per share: SCHEDULE OF PRO-FORMA EFFECT OF REVERSE STOCK SPLIT ON BASIC AND DILUTED NET LOSS PER SHARE Historical per share data- pre-split basis Year ended December 31, 2023 Year ended December 31, 2022 Net loss available to common shareholders $ (5,817,253 ) $ (5,468,684 ) Basic and diluted weighted average shares outstanding 662,161,949 572,009,911 Basic and diluted net loss per share $ (0.01 ) $ (0.01 ) Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022 NOTE 21 - REVERSE STOCK SPLIT (UNAUDITED), continued Historical per share data- post-split basis - UNAUDITED Year ended December 31, 2023 Year ended December 31, 2022 Net loss available to common shareholders $ (5,817,253 ) $ (5,468,684 ) Basic and diluted weighted average shares outstanding 1,655,405 1,430,025 Basic and diluted net loss per share $ (3.51 ) $ (3.82 ) The following is the unaudited pro-forma effect of the conversion of Series B and C preferred stock and the 1:400 reverse stock split on the balance sheet: SCHEDULE OF PRO-FORMA EFFECT OF CONVERSION OF PREFERRED STOCK AND REVERSE STOCK SPLIT ON THE BALANCE SHEET December 31, 2023 Conversion of Series B and C Preferred Stock 1:400 Adjustment Pro-Forma Effect December 31, 2023 (Unaudited) Total Assets $ 2,603,196 - - $ 2,603,196 Total Liabilities 5,745,821 - - 5,745,821 Deficiency in Stockholder’s Equity: Series B Preferred Stock 75 (75 ) - - Series C Preferred Stock 2,400 (2,400 ) - - Preferred Stock 2,400 (2,400 ) - - Common Stock 90,326 48,675 (138,653 ) 348 Additional paid-in Capital 34,994,471 (46,200 ) 138,653 35,086,924 Accumulated deficit (38,229,897 ) - - (38,229,897 ) Total Deficiency in Stockholder’s Equity (3,142,625 ) - - (3,142,625 ) Total Liabilities and Deficiency in Stockholder’s Equity $ 2,603,196 - - $ 2,603,196 Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022 NOTE 21 - REVERSE STOCK SPLIT (UNAUDITED), continued December 31, 2022 Conversion of Series B and C Preferred Stock 1:400 Adjustment Pro-Forma Effect December 31, 2022 (Unaudited) Total Assets $ 2,061,915 - - $ 2,061,915 Total Liabilities 4,600,261 - - 4,600,261 Deficiency in Stockholder’s Equity: Series B Preferred Stock 20 (20 ) - - Series C Preferred Stock 3,000 (3,000 ) - - Preferred Stock 3,000 (3,000 ) - - Common Stock 57,927 27,453 (85,166 ) 214 Additional paid-in Capital 29,813,351 (24,433 ) 85,166 29,874,084 Accumulated deficit (32,412,644 ) - - (32,412,644 ) Total Deficiency in Stockholder’s Equity (2,538,346 ) - - (2,538,346 ) Total Liabilities and Deficiency in Stockholder’s Equity $ 2,061,915 - - $ 2,061,915

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	a) Basis of Presentation
Use of Estimates	b) Use of Estimates
Cash and equivalents	(c) Cash and equivalents no
Prepaid expenses	(d) Prepaid expenses
Property and equipment	( e) Property and equipment 456 456
Intangible Assets	(f) Intangible Assets Intangible assets with finite useful lives are carried at cost less accumulated amortization. Amortization is calculated using the straight-line method over the estimated useful lives. These assets are reviewed for impairment when events or circumstances indicate that the carrying amount of the asset may not be recoverable. Intangible assets with indefinite useful lives are amortized using a presumed life of 20 Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022 NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES, continued
Impairment of Long-Lived Assets	(g) Impairment of Long-Lived Assets
Financial Instruments and Fair Value Measurements	(h) Financial Instruments and Fair Value Measurements ASC 825-10 “Financial Instruments”, allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable, unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding instruments. ASC 825 also requires disclosures of the fair value of financial instruments. The carrying value of the Company’s current financial instruments, which include cash and cash equivalents, accounts payable and accrued liabilities approximates their fair values because of the short-term maturities of these instruments. FASB ASC 820 “Fair Value Measurement” clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. It also requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of inputs as follows: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability. Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement.
Related Party Transactions	(i) Related Party Transactions
Revenue Recognition	(j) Revenue Recognition
Stock based compensation	(k) Stock based compensation Share-Based Payment Topic of ASC 718 requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award or the vesting period, whichever is lesser. The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. For share-based payments to non-employees,” the expense is recognized over the service period of the award. Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022 NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES, continued
Income Taxes	(l) Income Taxes
Net income (loss) per share	(m) Net income (loss) per share Basic income (loss) per share is computed by dividing the net income (loss) by the weighted average number of common shares outstanding during the period. Diluted loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that shared in the earnings of the Company. Diluted loss per share is computed by dividing the loss available to stockholders by the weighted average number of shares outstanding for the period and dilutive potential shares outstanding unless consideration of such dilutive potential shares would result in anti-dilution. At December 31, 2023, the outstanding 75,127,744 warrants and 58,001,500 options and 99,633,333 and 387,112,879 shares issuable upon conversion of the Series B and Series C preferred stock, respectively, to common stock are anti-dilutive. At December 31, 2022, the outstanding 74,027,741 warrants and 11,082,537 options and 26,266,667 and 248,259,058 shares issuable upon conversion of the Series B and Series C preferred stock, respectively, to common stock are anti-dilutive.
Recent Accounting Pronouncements	(n) Recent Accounting Pronouncements

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	The Company’s intangible assets, net of accumulated amortization, consists of the following at December 31,: SCHEDULE OF INTANGIBLE ASSETS Estimated life (years) 2023 2022 Website 3 $ 1,250 $ 8,750 MABT Covid-19 license 20 1,306,701 1,379,983 IMT504 Patent license 20 104,232 110,432 NIH Patent license #1 2 - - NIH Patent license #2 3 1,756 6,225 Other 20 8,434 - Total $ 1,422,373 $ 1,505,390

SENIOR SECURED NOTE PAYABLE (Ta

SENIOR SECURED NOTE PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
SUMMARY OF NOTES SECURED BY TANGIBLE AND INTANGIBLE ASSETS	The Note is secured by all the tangible and intangible assets of the Company and is summarized as follows: SUMMARY OF NOTES SECURED BY TANGIBLE AND INTANGIBLE ASSETS 2023 2022 Note payable $ 1,142,857 $ 1,142,857 Accrued interest and penalties 854,187 - Unamortized discounts - (217,961 ) Senior secured short term note payable and accrued interest, net of discounts $ 1,997,044 $ 924,896

WARRANTS (Tables)

WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2023
Warrants
SCHEDULE OF WARRANTS	SCHEDULE OF WARRANTS 2023 2022 Beginning balance 75,527,744 45,551,549 Issued 21,540,438 38,095,694 Exercised (21,540,438 ) (7,619,499 ) Expired/Cancelled (400,000 ) (500,000 ) Ending Balance 75,127,744 75,527,744
SCHEDULE OF WARRANTS OUTSTANDING	Warrants outstanding at December 31, 2023: SCHEDULE OF WARRANTS OUTSTANDING Number Remaining Life Exercise Price 1,904,762 48 $ 0.0001 1,904,762 47 $ 0.0001 1,904,762 46 $ 0.0001 1,904,762 44 $ 0.0001 22,857,147 40 $ 0.0001 21,540,438 35 $ 0.02 3,000,000 12 $ 0.09 4,000,000 29 $ 0.10 3,500,000 29 $ 0.11 500,000 7 $ 0.124 1,111,111 8 $ 0.14 3,000,000 12 $ 0.15 3,000,000 8 $ 0.15 5,000,000 8 $ 0.20 75,127,744 31.6 $ 0.048

EQUITY INCENTIVE PLAN (Tables)

EQUITY INCENTIVE PLAN (Tables)	12 Months Ended
	Dec. 31, 2023
Equity Incentive Plan
SCHEDULE OF FAIR VALUE OF STOCK OPTION ASSUMPTIONS	The fair value of the stock options recognized in each year below was estimated using the Black-Scholes option pricing model. Assumptions used in the pricing model are as provided below. SCHEDULE OF FAIR VALUE OF STOCK OPTION ASSUMPTIONS 2023 2022 Risk-free interest rate - 1.55 % Exercise price - $ 0.0518 Expected life - 5 Expected volatility - 307.11 % Expected dividends - -
SCHEDULE OF STOCK OPTION ACTIVITY	A summary of the Company’s equity incentive plan options and changes during the year ended December 31, 2022, is as follows: SCHEDULE OF STOCK OPTION ACTIVITY Number of Options Weighted average exercise price Balance January 1, 2022 - $ - Granted 7,456,500 0.0518 Exercised - - Cancelled - - Balance December 31, 2022 7,456,500 0.0518 No activity - Balance December 31, 2023 7,456,500 $ 0.0518

GENERAL AND ADMINISTRATIVE EX_2

GENERAL AND ADMINISTRATIVE EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2023
General And Administrative Expenses
SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSE	SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSE 2023 2022 Year ended December 31, 2023 2022 Compensation $ 947,333 $ 1,260,685 Share based compensation 187,043 298,558 Professional fees 126,285 171,286 Other 304,652 228,372 Total general and administrative expenses $ 1,565,313 $ 1,958,901

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE	The components of income tax provision (benefit) related to continuing operations are as follows at December 31: SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE 2023 2022 Current $ - $ - Deferred $ - $ - Total tax provisions $ - $ -
SCHEDULE OF EFFECTIVE RECONCILIATION INCOME TAX RATE	The following is a reconciliation of the effective income tax rate with the statutory income tax rate at December 31: SCHEDULE OF EFFECTIVE RECONCILIATION INCOME TAX RATE 2023 2022 U.S. Federal statutory income tax rate 21.0 % 21.0 % State income tax, net of federal benefit 4.35 % 4.35 % Subtotal 25.35 % 25.35 % Valuation allowance (25.35 %) (25.35 %) Total 0.0 % 0.0 %
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES	The net deferred tax assets and liabilities included in the financial statements consist of the following amounts at December 31: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 2023 2022 Deferred tax assets: Net operating loss carry forwards $ 3,413,633 $ 2,424,882 Stock based compensation 1,956,967 1,899,106 Other 700,621 645,379 Total 5,972,221 4,969,367 Deferred tax liabilities: - - Less: valuation allowance (5,972,221 ) (4,969,367 ) Net deferred tax assets $ - $ -

REVERSE STOCK SPLIT (UNAUDITE_2

REVERSE STOCK SPLIT (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2023
Reverse Stock Split
SCHEDULE OF PRO-FORMA EFFECT OF REVERSE STOCK SPLIT ON BASIC AND DILUTED NET LOSS PER SHARE	The following is the unaudited pro-forma effect of the 1:400 reverse stock split on the basic and diluted net loss per share: SCHEDULE OF PRO-FORMA EFFECT OF REVERSE STOCK SPLIT ON BASIC AND DILUTED NET LOSS PER SHARE Historical per share data- pre-split basis Year ended December 31, 2023 Year ended December 31, 2022 Net loss available to common shareholders $ (5,817,253 ) $ (5,468,684 ) Basic and diluted weighted average shares outstanding 662,161,949 572,009,911 Basic and diluted net loss per share $ (0.01 ) $ (0.01 ) Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022 NOTE 21 - REVERSE STOCK SPLIT (UNAUDITED), continued Historical per share data- post-split basis - UNAUDITED Year ended December 31, 2023 Year ended December 31, 2022 Net loss available to common shareholders $ (5,817,253 ) $ (5,468,684 ) Basic and diluted weighted average shares outstanding 1,655,405 1,430,025 Basic and diluted net loss per share $ (3.51 ) $ (3.82 )
SCHEDULE OF PRO-FORMA EFFECT OF CONVERSION OF PREFERRED STOCK AND REVERSE STOCK SPLIT ON THE BALANCE SHEET	The following is the unaudited pro-forma effect of the conversion of Series B and C preferred stock and the 1:400 reverse stock split on the balance sheet: SCHEDULE OF PRO-FORMA EFFECT OF CONVERSION OF PREFERRED STOCK AND REVERSE STOCK SPLIT ON THE BALANCE SHEET December 31, 2023 Conversion of Series B and C Preferred Stock 1:400 Adjustment Pro-Forma Effect December 31, 2023 (Unaudited) Total Assets $ 2,603,196 - - $ 2,603,196 Total Liabilities 5,745,821 - - 5,745,821 Deficiency in Stockholder’s Equity: Series B Preferred Stock 75 (75 ) - - Series C Preferred Stock 2,400 (2,400 ) - - Preferred Stock 2,400 (2,400 ) - - Common Stock 90,326 48,675 (138,653 ) 348 Additional paid-in Capital 34,994,471 (46,200 ) 138,653 35,086,924 Accumulated deficit (38,229,897 ) - - (38,229,897 ) Total Deficiency in Stockholder’s Equity (3,142,625 ) - - (3,142,625 ) Total Liabilities and Deficiency in Stockholder’s Equity $ 2,603,196 - - $ 2,603,196 Curative Biotechnology, Inc Notes to Financial Statements December 31, 2023 and 2022 NOTE 21 - REVERSE STOCK SPLIT (UNAUDITED), continued December 31, 2022 Conversion of Series B and C Preferred Stock 1:400 Adjustment Pro-Forma Effect December 31, 2022 (Unaudited) Total Assets $ 2,061,915 - - $ 2,061,915 Total Liabilities 4,600,261 - - 4,600,261 Deficiency in Stockholder’s Equity: Series B Preferred Stock 20 (20 ) - - Series C Preferred Stock 3,000 (3,000 ) - - Preferred Stock 3,000 (3,000 ) - - Common Stock 57,927 27,453 (85,166 ) 214 Additional paid-in Capital 29,813,351 (24,433 ) 85,166 29,874,084 Accumulated deficit (32,412,644 ) - - (32,412,644 ) Total Deficiency in Stockholder’s Equity (2,538,346 ) - - (2,538,346 ) Total Liabilities and Deficiency in Stockholder’s Equity $ 2,061,915 - - $ 2,061,915

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Cash equivalents	$ 0	$ 0
Depreciation expense	$ 456	$ 456
Indefinite useful lives	20 years
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	75,127,744	74,027,741
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	58,001,500	11,082,537
Shares Issuable Upon Conversion of Series B Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	99,633,333	26,266,667
Shares Issuable Upon Conversion of Series C Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	387,112,879	248,259,058

LIQUIDITY AND GOING CONCERN C_2

LIQUIDITY AND GOING CONCERN CONSIDERATIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Income (Loss) Attributable to Parent	$ 3,956,813	$ 5,380,415
Net Cash Provided by (Used in) Operating Activities	486,585	1,499,434
[custom:WorkingCapitalDeficit-0]	5,100,000
Retained Earnings (Accumulated Deficit)	38,229,897	32,412,644
Equity, Attributable to Parent	$ 3,142,625	$ 2,538,346	$ (1,654,889)

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Total	$ 1,422,373	$ 1,505,390
Estimated life (years)	20 years
Website [Member]
Finite-Lived Intangible Assets [Line Items]
Total	$ 1,250	8,750
Estimated life (years)	3 years
MABT Covid-19 License [Member]
Finite-Lived Intangible Assets [Line Items]
Total	$ 1,306,701	1,379,983
Estimated life (years)	20 years
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Total	$ 104,232	110,432
Estimated life (years)	20 years
National Institute of Health Patent License One [Member]
Finite-Lived Intangible Assets [Line Items]
Total
Estimated life (years)	2 years
National Institute of Health Patent License Two [Member]
Finite-Lived Intangible Assets [Line Items]
Total	$ 1,756	6,225
Estimated life (years)	3 years
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Total	$ 8,434
Estimated life (years)	20 years

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	1 Months Ended					12 Months Ended
	Apr. 30, 2022	Mar. 31, 2022	Jan. 31, 2021	Dec. 31, 2020	Oct. 31, 2020	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Common stock issued to acquire license, per price share						$ 0.034
Intangible assets, net						$ 1,422,373	$ 1,505,390
Issuance of shares for service							51,750
Accumulated amortization						208,323	118,768
MABT Covid-19 License [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, net						1,306,701	1,379,983
Website [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expense						7,500	7,500
Intangible assets, net						1,250	8,750
Issuance of shares for service				$ 22,500
Amortization period				3 years
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, net						104,232	110,432
Research and development arrangement, description					The total cost for this license is 20 million shares of the Company’s common stock, issuable in three tranches
Patents [Member] | Investigational New Drug [Member]
Finite-Lived Intangible Assets [Line Items]
Common shares issued for intangible assets, shares					20,000,000
Patents [Member] | Investigational New Drug [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Finite-Lived Intangible Assets [Line Items]
Common shares issued for intangible assets, value					$ 91,000
Patents [Member] | Investigational New Drug [Member] | Share-Based Payment Arrangement, Tranche One [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Common shares issued for intangible assets, shares					7,000,000
Patents [Member] | Investigational New Drug [Member] | Share-Based Payment Arrangement, Tranche Two [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Common shares issued for intangible assets, shares					6,500,000
Patents [Member] | Investigational New Drug [Member] | Share-Based Payment Arrangement, Tranche Three [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Common shares issued for intangible assets, shares					6,500,000
National Institute of Health Patent License One [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expense						0	7,738
Intangible assets, net
Patent expense initial amount payable					$ 10,000
Payments of issuance costs					5,000
Payment of non-refundable license issue royalty					15,000
National Institute of Health Patent License Two [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expense						8,674	5,403
Intangible assets, net						$ 1,756	6,225
Patent expense initial amount payable			$ 8,500
National Institute of Health Patent License Two [Member] | Royalty One [Member]
Finite-Lived Intangible Assets [Line Items]
Patent expense initial amount payable			5,000
Payment of non-refundable license issue royalty			$ 45,000
Option extension description			The license can be extended on the third anniversary to the remaining life of the licensed patent by the payment of a one-time non-refundable, non-creditable royalty of $45,000. There are three benchmark royalties - $75,000 upon the initiation of the first Phase 2 Clinical Study; $300,000 upon the completion of Phase 3 Clinical Study and $600,000 upon the FDA approval of the first Licensed Product. Upon first commercial sale there is a royalty of $100,000 each for the United States, Canada, European Union and Asian region. Last is a 3.5% of net sales royalty. See footnote 20 for extension of the third anniversary payment
Mid-Atlantic BioTheraputics, Inc [Member] | MABT Covid-19 License [Member]
Finite-Lived Intangible Assets [Line Items]
Common shares issued for intangible assets, shares						12,500,000
Common shares issued for intangible assets, value						$ 1,425,000
Common stock issued to acquire license, per price share						$ 0.11
Regulatory and legal costs	$ 39,632
Amortization expense						$ 73,282	72,774
Intangible assets, net						1,270,625	1,341,875
Mid-Atlantic BioTheraputics, Inc [Member] | Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Regulatory and legal costs		$ 30,666
Amortization expense						6,200	5,925
Intangible assets, net						$ 104,232	$ 110,432
License development					$ 6,500,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)			3 Months Ended	6 Months Ended
	Dec. 16, 2023	May 27, 2023	Mar. 31, 2023	Jun. 30, 2023
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Debt maturity date description	the maturity date was extended to January 31, 2024	the maturity date was extended to December 16, 2023
Accrued interest	$ 18,000
Two Officers [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Loan amount			$ 20,000	$ 15,000
Debt interest rate percentage			8%	8%
Debt maturity date			Jun. 14, 2023	Sep. 02, 2023
Debt maturity date description			In June 2023, the maturity of this note was extended to September 14, 2023. In September the maturity date was extended to December 15, 2023. In December 2023, the maturity was extended to February 15, 2024.	In September the maturity date was extended to December 15, 2023. In December 2023, the maturity was extended to February 15, 2024.
Principal amount			$ 21,280	$ 15,868
Accrued interest			$ 1,280	$ 868

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)							12 Months Ended
	Feb. 29, 2024	Feb. 29, 2024	Feb. 01, 2024	Dec. 16, 2023	May 27, 2023	May 27, 2022	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Debt maturity date description				the maturity date was extended to January 31, 2024	the maturity date was extended to December 16, 2023
Debt interest rate percentage					18%
Accrued interest				$ 18,000
Fee interest							$ 6,000	$ 200,000
Debt instrument periodic payment							224,189
Debt instrument principal payment							200,000
Debt instrument accrued interest							$ 18,189
Subsequent Event [Member]
Short-Term Debt [Line Items]
Debt maturity date description			In January 2024, the note was extended to May 31, 2024
Accrued interest	$ 6,250	$ 6,250
Fee interest	$ 250	$ 250	$ 6,000
Promissory Note Exchange [Member]
Short-Term Debt [Line Items]
Proceeds from notes payable						$ 200,000
Short term debt terms						This note carries a 12% interest rate, interest payable monthly, and a six-month maturity

SUMMARY OF NOTES SECURED BY TAN

SUMMARY OF NOTES SECURED BY TANGIBLE AND INTANGIBLE ASSETS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Note payable	$ 1,142,857	$ 1,142,857
Accrued interest and penalties	854,187
Unamortized discounts		(217,961)
Senior secured short term note payable and accrued interest, net of discounts	$ 1,997,044	$ 924,896

SENIOR SECURED NOTE PAYABLE (De

SENIOR SECURED NOTE PAYABLE (Details Narrative)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Dec. 16, 2023 USD ($)

Sep. 01, 2022 USD ($)

Mar. 02, 2022 USD ($)

Dec. 31, 2022 USD ($) $ / shares shares

Nov. 30, 2022 USD ($) shares

Oct. 31, 2022 USD ($) shares

Aug. 31, 2022 USD ($) $ / shares shares

Dec. 31, 2023 USD ($) $ / shares shares

Sep. 30, 2023

Jun. 30, 2023 USD ($)

Mar. 31, 2023 USD ($)

Sep. 30, 2022 USD ($) Integer $ / shares shares

Dec. 31, 2023 USD ($) $ / shares shares

Dec. 31, 2022 USD ($) $ / shares shares

Short-Term Debt [Line Items]

Debt discount amount

$ 217,961

$ 217,961

Warrant term

31 months 18 days

31 months 18 days

Warrants to purchase shares | shares

75,527,744

75,127,744

75,127,744

75,527,744

Exercise price | $ / shares

$ 0.0659

$ 0.048

$ 0.048

$ 0.0659

Debt discount

$ 217,962

$ 753,736

Principal payments

200,000

Accrued interest

$ 18,000

Interest expense

142,860

107,145

Penalties on note payable, recorded in note principal

792,757

Amortization of discounts

217,961

$ 44,924

Beginning in September 2022 [Member]

Short-Term Debt [Line Items]

Debt interest rate

125%

Debt instrument redemption percentage

110%

Debt Conversion, Original Debt, Amount

$ 179,592

Preferred Stock Redemption Discount

$ 1,428,571

Long-Term Debt, Description

In the event that the Company issue or sells additional shares of Common Stock or Common Stock Equivalents in a Qualified Offering at a price per share which multiplied by 75% is less than the Warrant Calculation Price, the number of Warrant Shares issuable upon exercise of this Warrant will increase to be equal to the product obtained by multiplying: (WCP/BP) x (WS) whereby: (WCP) = the Warrant Calculation Price. (BP) = 75% of the price per share sold in the Qualified Offering. (WS) = the number of Warrant Shares that would be issuable upon exercise of this Warrant in accordance with the terms of this Warrant immediately prior to the Qualified Offering if such exercise were by means of a cash exercise rather than a cashless exercise; The term “Warrant Calculation Price” means $0.05

Debt conversion price percentage

70%

Trading days | Integer

20

Warrant term

5 years

Warrants to purchase shares | shares

22,857,143

Exercise price | $ / shares

$ 0.0001

Debt discount

$ 531,983

12-month Senior Secured Note [Member]

Short-Term Debt [Line Items]

Face amount

$ 1,142,857

Debt instrument original interest rate

12.50%

Debt interest rate

12.50%

Proceeds from convertible debt

$ 869,972

Debt discount amount

142,857

Legal fees

$ 120,028

First Modification [Member]

Short-Term Debt [Line Items]

Principal payments

$ 7,200,000

$ 10,000,000

Payment tem description

the payment schedule from seven (7) months to six (6) months

Lender received shares | shares

1,904,762

Fair value of warrants

$ 58,884

Debt discount per share | $ / shares

$ 0.03

Second Modification [Member]

Short-Term Debt [Line Items]

Payment tem description

The first payment due was delayed from October 2, 2022, to October 17, 2022

Third Modification [Member]

Short-Term Debt [Line Items]

Payment tem description

The first payment due was delayed from October 17, 2022, to November 2, 2022

Fair value of warrants

$ 36,053

Third Modification [Member] | Lender [Member]

Short-Term Debt [Line Items]

Purchase of common stock warrants | shares

1,904,762

Fourth Modification [Member]

Short-Term Debt [Line Items]

Payment tem description

The first payment due was delayed from November 2, 2022, to November 17, 2022

Fifth Modification [Member]

Short-Term Debt [Line Items]

Payment tem description

The first payment due was delayed from November 17, 2022, to December 17, 2022

Fair value of warrants

$ 37,955

Fifth Modification [Member] | Lender [Member]

Short-Term Debt [Line Items]

Purchase of common stock warrants | shares

1,904,762

Sixth Modification [Member]

Short-Term Debt [Line Items]

Payment tem description

The first payment due was delayed from December 17, 2022, to January 17, 2023

Fair value of warrants

$ 33,936

Sixth Modification [Member] | Lender [Member]

Short-Term Debt [Line Items]

Purchase of common stock warrants | shares

1,904,762

1,904,762

Seventh Through Eleventh Modification [Member]

Short-Term Debt [Line Items]

Debt instrument redemption percentage

137.50%

Principal payments

$ 3,000,000

Debt maturity date

May 16, 2023

Accrued interest

$ 36,600

Twelfth Modification [Member]

Short-Term Debt [Line Items]

Debt instrument redemption percentage

142.50%

Principal payments

$ 3,000,000

Debt maturity date

Jul. 02, 2023

Thirteenth Modification [Member]

Short-Term Debt [Line Items]

Debt maturity date

Dec. 02, 2023

Fourtheenth and Fifteenth Modification [Member]

Short-Term Debt [Line Items]

Debt maturity date

Jan. 31, 2024

Accrued interest

$ 5,000

Interest expense

142,860

$ 107,145

Accrued expense

61,430

0

Aggregate amount

$ 924,896

$ 1,997,044

$ 1,997,044

$ 924,896

LIABILITY TO ISSUE COMMON STO_2

LIABILITY TO ISSUE COMMON STOCK (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Number of common stock issued	300,000	52,500,000
Number of common stock issued, value	$ 10,200	$ 435,250	$ 116,000
Stock issued price per share	$ 0.034	$ 0.034
Gain on cancellation of liability to issue common shares	$ 41,250	$ 41,250
Consultant [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Cancelled shares	375,000
Cancelled value	$ 46,306

DEFICIENCY IN STOCKHOLDERS EQ_2

DEFICIENCY IN STOCKHOLDERS EQUITY (Details Narrative) - USD ($)	3 Months Ended					12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Common stock, ahares authorized	1,500,000,000			1,500,000,000		1,500,000,000	1,500,000,000
Common stock, par value	$ 0.0001			$ 0.0001		$ 0.0001	$ 0.0001
Common stock, shares issued	903,263,385			579,271,135		903,263,385	579,271,135
Common stock, shares outstanding	903,263,385			579,271,135		903,263,385	579,271,135
Preferred stock, shares authorized	200,000,000			200,000,000		200,000,000	200,000,000
Preferred stock, par value	$ 0.0001			$ 0.0001		$ 0.0001	$ 0.0001
Number of issuance, value	$ 10,200					$ 435,250	$ 116,000
Common shares issued for services							51,750
Number of issuance of shares	300,000					52,500,000
Common shares issued to settle accrued compensation	$ 1,411,333
Loss on debt extinguishment on settlement	$ 668,667					$ (668,667)
Exercise price of warrants, description	During the fourth quarter 2023, investors exercised 21,540,438 warrants for cash of $107,078 and a subscription receivable of $625 under an inducement offer which reduced the exercise price from $0.09, $0.11 and $0.15 per share to $0.005 per share. Upon exercise the Company issued 21,540,438 common shares and 21,540,438 replacement warrants with an exercise price of $0.02.			During the fourth quarter 2022, investors exercised 7,619,499 warrants for cash of $152,390 under an inducement offer which reduced the exercise price from $0.09, $0.11 and $0.15 per share to $0.02 per share. Upon exercise the Company issued 7,619,499 common shares and 7,619,499 replacement warrants with an exercise price of $0.02.
Proceeds from warrant exercises	$ 107,078			$ 152,390		$ 107,078	152,390
Share-Based Payment Arrangement, Employee [Member]
Class of Stock [Line Items]
Common shares issued for services, shares					1,000,000
Common shares issued for services					$ 51,750
Common Stock [Member]
Class of Stock [Line Items]
Common stock, ahares authorized	1,500,000,000					1,500,000,000
Number of issuance, value
Common shares issued for services, shares							1,000,000
Common shares issued for services							$ 100
Number of issuance of shares			49,651,812
Issuance of common stock, value						514,500
Amortized expense	$ 128,675					128,675
Prepaid expense	385,875					385,875
Common Stock [Member] | Officer [Member]
Class of Stock [Line Items]
Number of issuance, value	$ 343,000
Number of issuance of shares	35,000,000
Common Stock [Member] | Former Officer [Member]
Class of Stock [Line Items]
Number of issuance, value	$ 147,000
Number of issuance of shares	15,000,000
Common Stock [Member] | Former Director [Member]
Class of Stock [Line Items]
Number of issuance, value	$ 24,500
Number of issuance of shares	2,500,000
Common Stock [Member] | Two Current Officer [Member]
Class of Stock [Line Items]
Number of issuance, value	$ 2,080,000
Number of issuance of shares	200,000,000
Common Stock [Member] | Consultant [Member]
Class of Stock [Line Items]
Number of issuance, value	$ 10,200
Number of issuance of shares	300,000
Warrant [Member]
Class of Stock [Line Items]
Subscription receivable	$ 625					$ 625
Number of issuance of shares	21,540,438			7,619,499
Class of warrant exercised	21,540,438			7,619,499
Proceeds from warrant exercises	$ 107,078			$ 152,390
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	1,000,000			1,000,000		1,000,000	1,000,000
Preferred stock, shares issued	747,250			197,000		747,250	197,000
Preferred stock, shares outstanding	747,250			197,000		747,250	197,000
Debt Instrument, Redemption Price, Percentage						125%
Dividends						$ 0
Stated liquidation value	$ 0					$ 0
Debt Instrument, Convertible, Conversion Price	$ 0.0075					$ 0.0075
Preferred stock, liquidation preference per share	$ 1					$ 1
Subscription receivable	$ 115,000					$ 115,000
Series B Preferred Stock [Member] | Exchange For Services [Member]
Class of Stock [Line Items]
Common shares issued for services, shares	176,500	210,000	163,750	116,000
Common shares issued for services	$ 61,500	$ 210,000	$ 163,750	$ 116,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	134,100,750			134,100,750		134,100,750	134,100,750
Preferred stock, shares issued	0			0		0	0
Preferred stock, shares outstanding	0			0		0	0
Preferred Stock, Voting Rights						Series A Preferred carry 10 votes for each share of common stock that each Series A shares are convertible into at the record date
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger						35%
Debt Instrument, Redemption Price, Percentage						45%
Number of issuance, value						$ 5,000,000
Dividends						0
Stated liquidation value	$ 0					$ 0
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	30,000,000			30,000,000		30,000,000	30,000,000
Preferred stock, shares issued	24,000,000			30,000,000		24,000,000	30,000,000
Preferred stock, shares outstanding	24,000,000			30,000,000		24,000,000	30,000,000
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger						30%
Stated liquidation value	$ 0					$ 0
Deemed dividend						$ 1,860,440	$ 88,269
Series C Preferred Stock Deemed Dividend [Member]
Class of Stock [Line Items]
Number of issuance, value			$ 3,626,365
Number of issuance of shares			6,000,000

SCHEDULE OF WARRANTS (Details)

SCHEDULE OF WARRANTS (Details) - Warrant [Member] - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Warrants, Begining balance	75,527,744	45,551,549
Warrants, Issued	21,540,438	38,095,694
Warrants, Exercised	(21,540,438)	(7,619,499)
Warrants, Expired/Cancelled	(400,000)	(500,000)
Warrants, Ending balance	75,127,744	75,527,744

SCHEDULE OF WARRANTS OUTSTANDIN

SCHEDULE OF WARRANTS OUTSTANDING (Details) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Class of Warrant or Right [Line Items]
Number of warrants outstanding	75,127,744	75,527,744
Weighted average, remaining life	31 months 18 days
Weighted average exercise price	$ 0.048	$ 0.0659
Exercise Price [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding	1,904,762
Weighted average, remaining life	48 months
Weighted average exercise price	$ 0.0001
Exercise Price One [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding	1,904,762
Weighted average, remaining life	47 months
Weighted average exercise price	$ 0.0001
Exercise Price Two [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding	1,904,762
Weighted average, remaining life	46 months
Weighted average exercise price	$ 0.0001
Exercise Price Three [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding	1,904,762
Weighted average, remaining life	44 months
Weighted average exercise price	$ 0.0001
Exercise Price Four [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding	22,857,147
Weighted average, remaining life	40 months
Weighted average exercise price	$ 0.0001
Exercise Price Five [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding	21,540,438
Weighted average, remaining life	35 months
Weighted average exercise price	$ 0.02	$ 0.02
Exercise Price Six [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding	3,000,000
Weighted average, remaining life	12 months
Weighted average exercise price	$ 0.09
Exercise Price Seven [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding	4,000,000
Weighted average, remaining life	29 months
Weighted average exercise price	$ 0.10
Exercise Price Eight [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding	3,500,000
Weighted average, remaining life	29 months
Weighted average exercise price	$ 0.11
Exercise Price Nine [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding	500,000
Weighted average, remaining life	7 months
Weighted average exercise price	$ 0.124
Exercise Price Ten [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding	1,111,111
Weighted average, remaining life	8 months
Weighted average exercise price	$ 0.14
Exercise Price Eleven [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding	3,000,000
Weighted average, remaining life	12 months
Weighted average exercise price	$ 0.15
Exercise Price Twelve [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding	3,000,000
Weighted average, remaining life	8 months
Weighted average exercise price	$ 0.15
Exercise Price Thirteen [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding	5,000,000
Weighted average, remaining life	8 months
Weighted average exercise price	$ 0.20

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)		3 Months Ended				12 Months Ended
	Mar. 02, 2022	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2023	Dec. 31, 2022
Aggregate intrinsic value of vested share options		$ 0	$ 0			$ 0	$ 0
Number of warrants outstanding		75,127,744	75,527,744			75,127,744	75,527,744
Weighted average exercise price		$ 0.048	$ 0.0659			$ 0.048	$ 0.0659
Series B Preferred stock issued for cash, shares		300,000				52,500,000
Proceeds from warrant exercised		$ 107,078	$ 152,390			$ 107,078	$ 152,390
Lender amount, description			In exchange for ultimately a three and a half-month extension of the first payment date, the lender received 1,904,762 additional warrants three times having a fair value of $36,054, $37,955 and $33,936, ($0.019; $0.02 and $0.018 per share, respectively), which was recorded as an additional debt discount and amortized over the remaining life of the Note.	In exchange for a one-month extension to begin the principal payments under this Note, the parties agreed to reduce the qualified offering amount from $10 million to $7.2 million; modify the payment schedule from seven (7) months to six (6) months. In addition, the lender received 1,904,762 additional warrants having a fair value of $58,884, ($0.03 per share), which was recorded as an additional debt discount and amortized over the remaining life of the Note.
Debt discount						$ 217,962	753,736
Warrants issued in connection with debt							$ 698,813
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term	5 years	6 years 6 months			10 years		5 years
Share Price		$ 0.0098			$ 0.114	$ 0.0098
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate		311.40%			35.13%		307.11%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price		$ 0.0001			$ 0.11	$ 0.0001
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate		2.52%			1.47%
Exercise Price Five [Member]
Number of warrants outstanding		21,540,438				21,540,438
Weighted average exercise price		$ 0.02	$ 0.02			$ 0.02	$ 0.02
Warrant [Member]
Weighted average exercise price		$ 0.005				0.005
Series B Preferred stock issued for cash, shares		21,540,438	7,619,499
Warrant, exercise price		$ 0.02				$ 0.02
Proceeds from warrant exercised		$ 107,078	$ 152,390
Subscription receivable		$ 625				$ 625
Warrant [Member] | Lender [Member]
Weighted average exercise price	$ 0.0001
Warrants to purchase common stock	22,857,147
Debt discount	$ 531,983
Fair value of warrants	1,369,303
Warrants issued in connection with debt	$ 698,813
Warrants [Member] | Minimum [Member]
Share Price	$ 0.0179
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	288%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price	$ 0.02
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate	1.62%
Warrants [Member] | Maximum [Member]
Share Price	$ 0.031
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	313%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price	$ 0.0001
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate	5.05%

NON-EQUITY INCENTIVE PLAN OPT_2

NON-EQUITY INCENTIVE PLAN OPTIONS (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended		12 Months Ended
	Mar. 02, 2022	Sep. 30, 2022	Dec. 31, 2023	Sep. 30, 2021	Dec. 31, 2023	Dec. 31, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Number of option issued
Options per share			$ 0.01	$ 0.05	$ 0.01
Option expected term	5 years		6 years 6 months	10 years		5 years
Option stock price			$ 0.0098	$ 0.114	$ 0.0098
Volatility rate			311.40%	35.13%		307.11%
Exercise price			$ 0.0001	$ 0.11	$ 0.0001
Discount rate			2.52%	1.47%
Compensation expense					$ 89,883
Compensation expense was recognized					$ 449,117
Weighted average exercise price			$ 0.0001		$ 0.0001
Weighted average term					9 years 9 months 29 days
Series B Preferred stock issued for cash, shares			300,000		52,500,000
Series B Preferred stock issued for cash			$ 10,200		$ 435,250	$ 116,000
Board of Advisory [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Number of option issued			55,000,000
Option issued price per share			$ 0.0001		$ 0.0001
Number of option issued, value			$ 539,000
Options vested percentage			25%	50%
Option stock price				$ 0.11
Options percentage				1%
Series B Preferred stock issued for cash, shares				8,081,037
Proceeds from offering				$ 5,000,000
Series B Preferred stock issued for cash				$ 436,908
Board of Advisory [Member] | Subsequent Event [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Options vested percentage		50%

SCHEDULE OF FAIR VALUE OF STOCK

SCHEDULE OF FAIR VALUE OF STOCK OPTION ASSUMPTIONS (Details) - USD ($)		3 Months Ended		12 Months Ended
	Mar. 02, 2022	Dec. 31, 2023	Sep. 30, 2021	Dec. 31, 2023	Dec. 31, 2022
Equity Incentive Plan
Risk-free interest rate					1.55%
Exercise price					$ 0.0518
Expected life	5 years	6 years 6 months	10 years		5 years
Expected volatility		311.40%	35.13%		307.11%
Expected dividends

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity Incentive Plan
Number of options, Beginning balance	7,456,500
Weighted Average Exercise Price, Beginning Balance	$ 0.0518
Number of options, Granted		7,456,500
Weighted Average Exercise Price, Granted		$ 0.0518
Number of options,Exercised
Weighted Average Exercise Price,Exercised
Number of options, Cancelled
Weighted Average Exercise Price, Cancelled
Number of options, No activity
Number of options, Ending Balance	7,456,500	7,456,500
Weighted Average Exercise Price, Ending Balance	$ 0.0518	$ 0.0518

EQUITY INCENTIVE PLAN (Details

EQUITY INCENTIVE PLAN (Details Narrative) - USD ($)		3 Months Ended				12 Months Ended
	Mar. 02, 2022	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Series B Preferred stock issued for cash, shares		300,000				52,500,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross							7,456,500
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price							$ 0.0518
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term	5 years	6 years 6 months			10 years		5 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number		7,456,500				7,456,500
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price		$ 0.0518				$ 0.0518	$ 0.0518
[custom:ClosingMarketPrice]						$ 0.0213
Aggregate intrinsic value of vested share options		$ 0				$ 0	$ 0
Common Stock [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Series B Preferred stock issued for cash, shares			49,651,812
Employees [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Series B Preferred stock issued for cash, shares				1,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross				7,456,500
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price				$ 0.0518
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term				5 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Option, Nonvested, Weighted Average Exercise Price				$ 0.0517
Share-based payment arrangement, expense							207,000
Employees [Member] | Options Held [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Share-based payment arrangement, expense							155,250
Employees [Member] | Common Stock [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Share-based payment arrangement, expense							$ 51,750

SCHEDULE OF GENERAL AND ADMINIS

SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
General And Administrative Expenses
Compensation	$ 947,333	$ 1,260,685
Share based compensation	187,043	298,558
Professional fees	126,285	171,286
Other	304,652	228,372
Total general and administrative expenses	$ 1,565,313	$ 1,958,901

IMPAIRMENT OF LONG-LIVED ASSE_2

IMPAIRMENT OF LONG-LIVED ASSETS (Details Narrative)	1 Months Ended
	Oct. 31, 2022 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment charge	$ 3,800

SCHEDULE OF COMPONENTS OF INCOM

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Current
Deferred
Total tax provisions

SCHEDULE OF EFFECTIVE RECONCILI

SCHEDULE OF EFFECTIVE RECONCILIATION INCOME TAX RATE (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
U.S. Federal statutory income tax rate	21%	21%
State income tax, net of federal benefit	4.35%	4.35%
Subtotal	25.35%	25.35%
Valuation allowance	(25.35%)	(25.35%)
Total	0%	0%

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ 3,413,633	$ 2,424,882
Stock based compensation	1,956,967	1,899,106
Other	700,621	645,379
Total	5,972,221	4,969,367
Less: valuation allowance	(5,972,221)	(4,969,367)
Net deferred tax assets

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	$ 1,002,854	$ 1,930,167
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	100%

CONCENTRATIONS OF CREDIT RISK (

CONCENTRATIONS OF CREDIT RISK (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Risks and Uncertainties [Abstract]
FDIC insured limits	$ 0	$ 0

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)				1 Months Ended
	Feb. 29, 2024	Feb. 29, 2024	Dec. 16, 2023	Jan. 31, 2024	Mar. 31, 2024	Feb. 01, 2024	Dec. 31, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Accrued interest			$ 18,000
Debt instrument, late fee							$ 6,000	$ 200,000
Cash							$ 56,400	$ 58,668
Subsequent Event [Member]
Subsequent Event [Line Items]
Accrued interest	$ 6,250	$ 6,250
Debt instrument, late fee	$ 250	$ 250				$ 6,000
Subscriptions receivable					$ 115,625
Intangible assets				$ 5,000
Accounts Payable, Current					48,318
Subsequent Event [Member] | One Vendor [Member]
Subsequent Event [Line Items]
Accounts Payable					$ 1,159,637
Subsequent Event [Member] | Series B Preferred Stock [Member]
Subsequent Event [Line Items]
Shares issued					252,750
Cash					$ 227,750
Subscriptions receivable					$ 25,000
Subsequent Event [Member] | Senior Notes [Member]
Subsequent Event [Line Items]
Accrued interest				$ 15,000
Warrants to purchase shares				4,571,429
Maturity date				Apr. 02, 2024
Subsequent Event [Member] | Senior Notes [Member] | Equity Option [Member]
Subsequent Event [Line Items]
Accrued interest				$ 10,000
Warrants to purchase shares				1,142,857
Maturity date				May 02, 2024
Subsequent Event [Member] | Note Payable [Member]
Subsequent Event [Line Items]
Maturity date				May 31, 2024

SCHEDULE OF PRO-FORMA EFFECT OF

SCHEDULE OF PRO-FORMA EFFECT OF REVERSE STOCK SPLIT ON BASIC AND DILUTED NET LOSS PER SHARE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net loss available to common shareholders	$ (5,817,253)	$ (5,468,684)
Basic weighted average shares outstanding	662,161,949	572,009,911
Diluted weighted average shares outstanding	662,161,949	572,009,911
Basic net loss per share	$ (0.01)	$ (0.01)
Reverse Stock Split Pre-Split Basis [Member]
Net loss available to common shareholders	$ (5,817,253)	$ (5,468,684)
Basic weighted average shares outstanding	662,161,949	572,009,911
Diluted weighted average shares outstanding	662,161,949	572,009,911
Basic net loss per share	$ (0.01)	$ (0.01)
Diluted net loss per share	$ (0.01)	$ (0.01)
Reverse Stock Split Post-Split Basis [Member]
Net loss available to common shareholders	$ (5,817,253)	$ (5,468,684)
Basic weighted average shares outstanding	1,655,405	1,430,025
Diluted weighted average shares outstanding	1,655,405	1,430,025
Basic net loss per share	$ (3.51)	$ (3.82)
Diluted net loss per share	$ (3.51)	$ (3.82)

SCHEDULE OF PRO-FORMA EFFECT _2

SCHEDULE OF PRO-FORMA EFFECT OF CONVERSION OF PREFERRED STOCK AND REVERSE STOCK SPLIT ON THE BALANCE SHEET (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Total Assets	$ 2,603,196	$ 2,061,915
Total Liabilities	5,745,821	4,600,261
Deficiency in Stockholder’s Equity:
Common Stock	90,326	57,927
Additional paid-in Capital	34,994,471	29,813,351
Accumulated deficit	(38,229,897)	(32,412,644)
Total deficiency in stockholders’ equity	(3,142,625)	(2,538,346)	$ 1,654,889
Total Liabilities and Deficiency in Stockholders’ Equity	2,603,196	2,061,915
Series B Preferred Stock [Member]
Deficiency in Stockholder’s Equity:
Preferred Stock	75	20
Series C Preferred Stock [Member]
Deficiency in Stockholder’s Equity:
Preferred Stock	2,400	3,000
Pro Forma [Member]
Total Assets	2,603,196	2,061,915
Total Liabilities	5,745,821	4,600,261
Deficiency in Stockholder’s Equity:
Common Stock	348	214
Additional paid-in Capital	35,086,924	29,874,084
Accumulated deficit	(38,229,897)	(32,412,644)
Total deficiency in stockholders’ equity	(3,142,625)	(2,538,346)
Total Liabilities and Deficiency in Stockholders’ Equity	2,603,196	2,061,915
Pro Forma [Member] | Series B Preferred Stock [Member]
Deficiency in Stockholder’s Equity:
Preferred Stock
Pro Forma [Member] | Series C Preferred Stock [Member]
Deficiency in Stockholder’s Equity:
Preferred Stock
1:400 Adjustment [Member]
Total Assets
Total Liabilities
Deficiency in Stockholder’s Equity:
Common Stock	(138,653)	(85,166)
Additional paid-in Capital	138,653	85,166
Accumulated deficit
Total deficiency in stockholders’ equity
Total Liabilities and Deficiency in Stockholders’ Equity
1:400 Adjustment [Member] | Series B Preferred Stock [Member]
Deficiency in Stockholder’s Equity:
Preferred Stock
1:400 Adjustment [Member] | Series C Preferred Stock [Member]
Deficiency in Stockholder’s Equity:
Preferred Stock
Conversion of Series B and C Preferred Stock [Member]
Total Assets
Total Liabilities
Deficiency in Stockholder’s Equity:
Common Stock	48,675	27,453
Additional paid-in Capital	(46,200)	(24,433)
Accumulated deficit
Total deficiency in stockholders’ equity
Total Liabilities and Deficiency in Stockholders’ Equity
Conversion of Series B and C Preferred Stock [Member] | Series B Preferred Stock [Member]
Deficiency in Stockholder’s Equity:
Preferred Stock	(75)	(20)
Conversion of Series B and C Preferred Stock [Member] | Series C Preferred Stock [Member]
Deficiency in Stockholder’s Equity:
Preferred Stock	$ (2,400)	$ (3,000)

REVERSE STOCK SPLIT (UNAUDITE_3

REVERSE STOCK SPLIT (UNAUDITED) (Details Narrative)	Sep. 26, 2022
Subsequent Event [Member]
Subsequent Event [Line Items]
Reverse stock split	a reverse stock split at a ratio of 1-for-400.