Bespoke Extracts (BSPK) 10-Q 14 Jul 23 2023 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2023	Jul. 14, 2023
Document Information Line Items
Entity Registrant Name	Bespoke Extracts, Inc.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		10,168,220
Amendment Flag	false
Entity Central Index Key	0001409197
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Mar. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-52759
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	20-4743354
Entity Address, Address Line One	12001 E. 33rd Avenue
Entity Address, Address Line Two	Unit O
Entity Address, City or Town	Aurora
Entity Address, Country	CO
Entity Address, Postal Zip Code	80010
City Area Code	855
Local Phone Number	633-3738
Entity Interactive Data Current	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Current assets
Cash	$ 4,365	$ 24,433
Accounts receivable	46,483
Prepaid stock awards	58,569	80,113
Prepaid expense	26,356	7,186
Inventory, net	13,010
Total current assets	148,783	111,732
Furniture and equipment	48,162	9,947
License	10,000
Right of Use Asset	259,564	275,912
Deposits	12,000	12,000
Total assets	478,509	409,591
Current liabilities
Accounts payable and accrued liabilities	492,074	295,818
Inventory earn-out		90,000
Note payable - related party	692,500	415,500
Operating lease liability	64,330	64,330
Total current liabilities	1,248,904	865,648
Long-Term Operating Lease Liability	199,889	216,039
Total liabilities	1,448,793	1,081,687
Commitments and contingencies (Note 10)
Stockholders’ Deficit
Preferred Stock, $0.001 par value, 50,000,000 shares authorized, 1 share designated; 1 share issued and outstanding as of March 31, 2023 and December 31, 2022, respectively, stated value $24,000
Common stock, $0.001 par value: 3,000,000,000 authorized; 10,168,220 and 9,945,977 shares issued and outstanding as of March 31, 2023 and December 31, 2022, respectively	10,166	9,944
Common stock to issue 6,478 shares
Additional paid-in capital	23,343,968	23,201,758
Accumulated deficit	(24,324,418)	(23,883,798)
Total stockholders’ deficit	(970,284)	(672,096)
Total liabilities and stockholders’ deficit	$ 478,509	$ 409,591

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, designated share	1	1
Preferred stock, share issued	1	1
Preferred stock, share outstanding	1	1
Preferred stock, share stated value	24,000	24,000
Preferred Stock, shares authorized	50,000,000	50,000,000
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	3,000,000,000	3,000,000,000
Common stock, shares issued	10,168,220	9,945,977
Common stock, shares outstanding	10,168,220	9,945,977
Common stock, shares issued	6,478	6,478

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Sales	$ 89,016	$ 3,061
Cost of products sold	78,667	847
Gross Profit	10,349	2,214
Operating expenses:
Selling, general and administrative expenses	374,515	897,534
Professional fees	61,204	54,355
Consulting	18,000	23,000
Total operating expenses	453,719	974,889
Loss from operations	(443,370)	(972,675)
Other income / (expenses)
Interest income	2,750	181
Interest expense
Total other (expense) / income	2,750	181
Loss before income tax	(440,620)	(972,494)
Provision for income tax
Net Loss	$ (440,620)	$ (972,494)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING
Basic and Diluted (in Shares)	10,107,108	6,992,070
NET LOSS PER COMMON SHARE OUTSTANDING
Basic and Diluted (in Dollars per share)	$ (0.04)	$ (0.14)

Consolidated Statements of Op_2

Consolidated Statements of Operations (Unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Diluted (in Shares)	10,107,108	6,992,070
Diluted (in Dollars per share)	$ (0.04)	$ (0.14)

Consolidated Statement of Stock

Consolidated Statement of Stockholders Equity / (Deficit) - USD ($)	Series C Preferred Shares	Common Shares	Additional Paid-in Capital	Common Stock Shares to be Issued	Common Stock to be issued Par Amount	Accumulated Deficit	Total
Balance at Dec. 31, 2021		$ 8,142	$ 21,741,403		$ 7,987	$ (19,767,571)	$ 1,989,961
Balance (in Shares) at Dec. 31, 2021	1	8,141,965		6,478
Payment of capital contribution			4,792				4,792
Stock based compensation and stock option expense			727,606				727,606
Common stock issued for cash		$ 877	196,373				197,250
Common stock issued for cash (in Shares)		876,667
Net loss						(972,494)	(972,494)
Balance at Mar. 31, 2022		$ 9,019	22,670,174		7,987	(20,740,065)	1,947,115
Balance (in Shares) at Mar. 31, 2022	1	9,018,632		6,478
Balance at Dec. 31, 2022		$ 9,944	23,201,758			(23,883,798)	(672,096)
Balance (in Shares) at Dec. 31, 2022		9,945,997
Purchase Wonderleaf		$ 222	49,778				50,000
Purchase Wonderleaf (in Shares)		222,223
Stock based compensation and stock option expense			92,432				92,432
Net loss						(440,620)	(440,620)
Balance at Mar. 31, 2023		$ 10,166	$ 23,343,968			$ (24,324,418)	$ (970,284)
Balance (in Shares) at Mar. 31, 2023	1	10,168,220

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities
Net Loss	$ (440,620)	$ (972,494)
Adjustments to reconcile net loss to net cash used in operating activities
Inventory reserve	40,393
Depreciation	1,785
Amortization of right of use asset, net	16,348
Amortization expense for prepaid expenses for consulting shares	21,544	15,745
Stock based compensation and stock option expense	92,432	727,606
Changes in operating assets and liabilities:
Accounts receivable	(46,483)	(64)
Prepaid expenses	(19,170)	996
Inventory	(53,403)	355
Interest receivable – Wonderleaf		(181)
Accounts payable and accrued liabilities	196,256	22,892
Operating lease liability	(16,150)	(14,648)
Net Cash (used in) operating activities	(207,068)	(219,793)
Cash flows from investing activities
Advances to Wonderleaf		(6,443)
Note receivable Wonderleaf funded		(20,000)
Purchase of equipment		(7,202)
Net cash used in investing activities		(33,645)
Cash flow from financing activities
Payment of capital contribution		4,792
Payment of inventory earnout	(90,000)
Proceeds from issuance of note payable - related party	277,000
Repayment of note payable - related party		(2,500)
Proceeds from issuance of units		197,250
Net cash provided by financing activities	187,000	199,542
Net increase / (decrease) in cash	(20,068)	(53,896)
Cash at beginning of period	24,433	148,227
Cash at end of period	4,365	94,331
Supplemental disclosure of cash flow information
Cash paid for interest
Cash paid for income taxes
Noncash investing and financing activities:
Stock issued to Weonderleaf for fixed assets and license	$ 50,000

Nature of Operations, Significa

Nature of Operations, Significant Accounting Policies and Going Concern	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
NATURE OF OPERATIONS, SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN	1. NATURE OF OPERATIONS, SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN Nature of Business Operations Bespoke Extracts, Inc. (the “Company”) is a Nevada corporation focused on operating in the regulated cannabis markets in the United States. Through Bespoke Colorado, we operate a marijuana infused products production facility in Aurora, Colorado. On December 2, 2021, Bespoke Extracts Colorado, LLC (“Bespoke Colorado”), a newly formed wholly-owned subsidiary of the Company entered into an asset purchase agreement with WonderLeaf, LLC (“WonderLeaf”), and on December 7, 2021, Bespoke Colorado and WonderLeaf entered into an amendment to such asset purchase agreement (as amended, the “WonderLeaf Purchase Agreement”).. On January 3, 2023, the Company completed the acquisition of the WonderLeaf assets and the change of control was approved by the Colorado Marijuana Enforcement Division for 222,223 shares of common stock On February 2, 2022, the Company changed its fiscal year from August 31 to December 31. Certain prior period amounts have been reclassified to conform to the current period presentation which include common stock and additional paid in capital. Principles of Consolidation Going Concern The accompanying condensed consolidated unaudited financial statements have been prepared assuming a continuation of the Company as a going concern. The Company had negative cash flows from operations of $207,068 for the three months ended March 31, 2023, and a working capital deficit of $1,100,121 and accumulated deficit of $24,324,418 as of March 31, 2023. This raises substantial doubt about our ability to continue as a going concern for a period of one year from the date of these financial statements. The Company’s ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. There is no assurance that this series of events will be satisfactorily completed. Further, if we issue additional equity or debt securities, stockholders may experience additional dilution or the new equity securities may have rights, preferences or privileges senior to those of existing holders of our common stock. If additional financing is not available or is not available on acceptable terms, we will have to curtail or cease our operations. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence. These financial statements do not include any adjustments that might arise from this uncertainty. Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the accompanying consolidated financial statements and accompanying notes. Significant estimates include the assumption used in the valuation of equity-based transactions, valuation of intangible assets, allowance for doubtful accounts and inventory valuation and reserves. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents include all highly liquid investments with original maturities of three months or less at the time of purchase. At March 31, 2023 and December 31, 2022, the Company did not have any cash equivalents. The Company did not have any cash in excess of FDIC limits of $250,000 at any single bank. Fair Value of Financial Instruments The carrying amounts of cash, accounts receivable, inventory, fixed assets, licenses, and other assets, accounts payable, accrued liabilities, note payable and convertible note payable approximate their fair values as of March 31, 2023 and December 31, 2022, respectively, because of their short-term natures and the Company’s borrowing rate of interest. Accounts Receivable Accounts receivable are recorded at fair value on the date revenue is recognized. The Company provides allowances for doubtful accounts for estimated losses resulting from the inability of its customers to repay their obligation. If the financial condition of the Company’s customers were to deteriorate, resulting in an impairment of their ability to repay, additional allowances may be required. The Company provides for potential uncollectible accounts receivable based on specific customer identification and historical collection experience adjusted for existing market conditions. If market conditions decline, actual collection experience may not meet expectations and may result in decreased cash flows and increased bad debt expense. The policy for determining past due status is based on the contractual payment terms of each customer, which are generally net 30 or net 60 days. Once collection efforts by the Company and its collection agency are exhausted, the determination for charging off uncollectible receivables is made. At March 31, 2023 and December 31, 2022, the Company has recorded an allowance for doubtful accounts of $0 and $0, respectively. Inventory, Net Inventories are stated at the lower of cost or net realizable value. Cost is determined by the first-in, first-out basis and net realizable value. Net realizable value is defined as sales price less cost of completion, disposition and transportation and a normal profit margin. As of March 31, 2023 and December 31, 2022, inventory amounted to $13,010 and $0 net of reserves, respectively, which consisted of finished goods of $13,010 and $0, and raw materials of $0 and $0, respectively. Property and equipment Property and equipment is recorded at cost and capitalized from the initial date of service. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment is retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. The Company uses other depreciation methods (generally accelerated) for tax purposes where appropriate. The estimated useful lives for significant property and equipment categories are as follows: Schedule of Estimated useful Lives of Property and Equipment Furniture and Equipment 5 years License License represents the Colorado license distributing cannabis. The license will be amortized over its useful life. Revenue Recognition We account for revenue in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standard Codification Topic 606, “Revenue from Contracts with Customers”. Revenue is measured based on the amount of consideration that we expect to receive, reduced by discounts and estimates for credits and returns (calculated based upon previous experience and management’s evaluation). Outbound shipping charged to customers is recognized at the time the related merchandise revenues are recognized and are included in net revenues. Inbound and outbound shipping and delivery costs are included in cost of revenues. Our products are sold directly to licensed marijuana dispensaries in Colorado. Revenue is recognized when control of the merchandise is transferred to the customer, which generally occurs upon shipment. Payment is typically due on the date of shipment [or within 15 days]. At March 31, 2023, two customers amounted to 27.5% and 31.4% amounted, or 58.9% of accounts receivable. During the year ended December 31, 2022 no customer amounted to over 10% of the total accounts receivable. During the three months ended March 31, 2023 three customers amounted to 14.4%, 15.1% and 16.4%, or 45.9% of sales for the period. During the three months ended March 31, 2022 no individual customer amounted to over 10% of tota1 sales. Stock Based Compensation Stock options and warrants issued to consultants and other non-employees as compensation for services provided to the Company are accounted for based on the fair value of the services provided or the estimated fair market value of the option or warrant, whichever is more reliably measurable, and in accordance with FASB ASC 718 , Compensation-Stock Compensation, Reclassification Prior gross prepaid stock compensation and additional paid in capital presented in the 10Q for the period end March 31, 2022 have been reclassified to conform with the financials filed in the December 31, 2022 10K. Net Income / (Loss) per Share Basic income / (loss) per share amounts are computed based on net income / (loss) divided by the weighted average number of common shares outstanding. Diluted earnings per share reflect the potential dilution that could occur if potentially dilutive securities were exercised or converted to common stock. The dilutive effect of options and warrants and their equivalent is computed by application of the treasury stock method and the effect of convertible securities by the “if converted” method. The effect of 219,556 warrants and 1,023,842 options is anti-dilutive for the three months ended March 31, 2023 as they are not in the money. The effect of 562.967 warrants and 1,022,842 options is anti-dilutive for the three months ended March 31, 2022 as they are not in the money. Reverse Stock Split On December 5, 2022 the Company approved an amendment to its articles of incorporation to effect a 45-to-1 reverse split of our common stock effective January 13, 2023. All prior equity amounts have been presented to reflect this split. Recent accounting pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies that are adopted by the Company as of the specified effective date. Income Taxes We utilize the asset and liability method of accounting for income taxes. We recognize deferred tax liabilities or assets for the expected future tax consequences of temporary differences between the book and tax basis of assets and liabilities. We regularly assess the likelihood that our deferred tax assets will be recovered from future taxable income. We consider projected future taxable income and ongoing tax planning strategies in assessing the amount of the valuation allowance necessary to offset our deferred tax assets that will not be recoverable. We have recorded and continue to carry a full valuation allowance against our gross deferred tax assets that will not reverse against deferred tax liabilities within the scheduled reversal period. If we determine in the future that it is more likely than not that we will realize all or a portion of our deferred tax assets, we will adjust our valuation allowance in the period we make the determination. We expect to provide a full valuation allowance on our future tax benefits until we can sustain a level of profitability that demonstrates our ability to realize these assets.

Asset Purchase Agreement

Asset Purchase Agreement	3 Months Ended
	Mar. 31, 2023
Asset Purchase Agreement [Abstract]
ASSET PURCHASE AGREEMENT	2. ASSET PURCHASE AGREEMENT On January 3, 2023, the Company completed the acquisition of the WonderLeaf assets for 222,223 shares of common stock Pursuant to ASU 2017-01 and ASC 805, the Company analyzed the business of Wonderleaf to determine if the Company acquired a business or acquired assets. Based on this analysis, the Company determined that it acquired assets. No goodwill was recorded since the purchase was accounted for as an asset purchase. In accordance with ASC 805, the fair value of the assets acquired is based on either the fair value of the consideration given or the fair value of the assets acquired, whichever is more clearly evident, and thus, more reliably measurable. The Company used the market price of the 222,223 common shares issued of $50,000 as the fair value of the assets acquired since this value was more clearly evident, and thus, more reliably measurable than the fair value of the license and fixed assets acquired. Company management determined if the Company acquired a business or acquired assets. The FASB issued new guidance (ASU 2017-01) that changed the definition of a business to assist entities with evaluating when a set of transferred assets and activities is a business. The guidance requires an entity to evaluate if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets; if so, the set of transferred assets and activities is not a business. The guidance also requires a business to include at least one substantive process and narrows the definition of outputs by more closely aligning it with how outputs are described in ASC 606. Under the new guidance, an entity first determines whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets. If this threshold is met, the set is not a business. If it’s not met, the entity then evaluates whether the set meets the requirement that a business include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create outputs. Under the ASU, a set is not a business when substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets. Pursuant to 805-10-55-83, the Company first considered the guidance in paragraphs 805-10-55-5A through 55-5C. The identifiable assets that could be recognized in the purchase only included the license and fixed assets. Accordingly, the transaction was not considered a business. The monetary value of the 222,223 shares is deemed by the Company to be $50,000 in accordance with Accounting Standards Codification (“ASC”) 805-50-30 “Business Combinations”, the Company determined that if the consideration paid is not in the form of cash, the measurement may be based on either (i) the cost which is measured based on the fair value of the consideration given or (ii) the fair value of the assets (or net assets) acquired, whichever is more clearly evident and thus more reliably measurable. No goodwill should be recorded since the WPA was accounting for as an asset purchase. The Company determined that the fair value of the common shares issued was a better indicator which is more reliably measurable. The Company assigned a value of $10,000 to the licenses and $40,000 to the fixed assets acquired.

Inventory Earn-Out

Inventory Earn-Out	3 Months Ended
	Mar. 31, 2023
Inventory Disclosure [Abstract]
INVENTORY EARN-OUT	3. INVENTORY EARN-OUT As described in Note 9, in exchange for cancellation of the debt owed under the Debenture, the Company transferred to the holder certain domain names and agreed to pay the holder, beginning December 1, 2021, and on a monthly basis through August 31, 2022, 40% of the operating profit generated from sale of the existing CBD inventory of the Company, and on August 31, 2022, to make a final payment equal to an amount of $75,000 minus the total of the monthly payments made under the Inventory Earn Out. As of December 31, 2022 no amounts had been paid. The inventory earn-out agreement was amended on November 11, 2022 such that the final payment under the inventory earn out was increased to $90,000 (less any payments previously made) and was due February 28, 2023. During the three months ended March 31, 2023 the amount was paid.

Note Receivable

Note Receivable	3 Months Ended
	Mar. 31, 2023
Receivables [Abstract]
NOTE RECEIVABLE	4. NOTE RECEIVABLE On January 19, 2022 the Company loaned WonderLeaf $10,000, pursuant to a promissory note. The note bears interest at 5% annually and matures on January 18, 2023. On February 8, 2022 the Company loaned WonderLeaf $10,000, pursuant to a promissory note. The note bears interest at 5% annually and matures on February 8, 2023. On October 25, 2022 the Company loaned WonderLeaf $25,000, pursuant to a promissory note. The note bears interest at 5% annually and matures on February 8, 2023. As of December 31, 2022 accrued interest on the notes receivable amounted to $931. At December 31, 2022 the Company recorded a reserve of $45,931 for the promissory notes and accrued interest.

Furniture and Equipment

Furniture and Equipment	3 Months Ended
	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Furniture and equipment	Note 5 – Furniture and equipment. Machinery and equipment consisted of the following at: Schedule of Machinery and Equipment March 31, December 31, Furniture and equipment $ 2,745 $ 2,745 Machinery and Equipment $ 47,202 $ 7,202 Fixed assets, total $ 49,947 $ 9,947 Total: accumulated depreciation $ (1,785 ) $ - Fixed assets, net $ 48,162 $ 9,947 Depreciation expense for the three months ended March 31, 2023 and March 31, 2022 were $1,785 and $0 respectively.

Note Payable _ Related Party

Note Payable – Related Party	3 Months Ended
	Mar. 31, 2023
Note Payable - Related Party [Abstract]
NOTE PAYABLE – RELATED PARTY	6. NOTE PAYABLE – RELATED PARTY During the three months ended March 31, 2023, Michael Feinsod, the Company’s chief executive officer, loaned the Company an additional $227,000. As of March 31, 2023 and December 31, 2022 the amount owed Michael Feinsod is $692,500 and $415,500, respectively. All loans are payable upon demand.

Leases

Leases	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
LEASES	7. LEASES In connection with the WonderLeaf Purchase Agreement, Bespoke Colorado entered into a lease agreement (the “Lease”) with WL Holdings, Ltd. (“WL Holdings”) in December 2021. Pursuant to the Lease, Bespoke Colorado will lease from WL Holdings certain commercial space in Aurora, Colorado, where WonderLeaf’s business has been located, commencing upon signing of the Lease and Wonderleaf Purchase Agreement, for a term of five years, which Bespoke Colorado will have an option to renew for an additional five years. Monthly rent under the Lease will start at $6,000. The Lease grants the Company an option to purchase the property for $600,000. The Company has not decided whether it will exercise either option. Supplemental balance sheet information related to leases was as follows: Lease term and discount rate were as follows: March 31, 2023 Weighted average remaining lease term (years) 3.69 Weighted average discount rate 4 % The component of lease costs was as follows: Three Months ended 2023 Operating lease cost $ 19,093 Variable lease cost (1) 1,050 Total lease costs $ 20,143 (1) Variable lease cost primarily relates to common area maintenance, property taxes and insurance on leased real estate. Supplemental disclosures of cash flow information related to leases were as follows: March 31, 2023 Cash paid for operating lease liabilities $ - Maturities of lease liabilities were as follows as of March 31, 2023: Operating Leases 2023 $ 56,700 2024 75,915 2025 79,380 2026 72,765 Thereafter - Total undiscounted lease payments 284,760 Less: Present value discount (23,291 ) Total Present value of lease liabilities $ 264,219 Operating Leases Classification March 31, Right-of-use assets Right of use assets $ 259,564 Current lease liabilities Current operating lease liabilities 64,330 Non-current lease liabilities Long-term operating lease liabilities 199,889 Total lease liabilities $ 264,219

Equity

Equity	3 Months Ended
	Mar. 31, 2023
Stockholders' Equity Note [Abstract]
EQUITY	8. EQUITY Common Stock and Preferred Stock On December 5, 2022 the Company approved an amendment to its articles of incorporation to effect a 45-to-1 reverse split of our common stock effective January 13, 2023. All prior amounts equity amounts have been presented to reflect this reverse split. As of March 31, 2023 and December 31, 2022, the Company’s authorized capital stock consists of 3,000,000,000 shares of common stock, par value $0.001, and 50,000,000 shares of preferred stock, par value $0.001. 1,000 shares of preferred stock are designated as Series A Convertible Preferred Stock. No On January 3, 2023, the Company completed the acquisition of the WonderLeaf assets for 222,223 shares of common stock On December 14, 2021, the board of directors of the Company adopted the Company’s 2021 Equity Incentive Plan (the “2021 Plan”), pursuant to which up to an aggregate of 6,666,667 shares of common stock are available for issuance. Awards under the plan may include options (including incentive stock options and non-qualified stock options), stock appreciation rights, restricted stock, restricted stock units, performance share awards, or other equity-based awards, each as defined under the 2021 Plan. Options awarded under the 2021 Plan are to have an exercise price of not less than 100% of the fair market value of the common stock on the grant date and a term of not more than ten years from the option grant date. On December 14, 2021, the Company entered into an employment agreement with Hunter Garth. Pursuant to the employment agreement, Mr. Garth will serve as the Company’s president and will receive a base monthly salary of $8,000. The Company also granted to Mr. Garth, pursuant to the Company’s 2021 Equity Incentive Plan, 500,000 shares of restricted common stock valued at $675,000 ($1.35 per share), which vested one year from the date of grant. During the year ended December 31, 2022 the Company recorded $675,000 a prepaid expenses associated with the stock based compensation. During the years ended December 31, 2022 and 2021 the amount was amortized $643,562 and $31,438, respectively. On December 14, 2021, the Company entered into an employment agreement with Michael Feinsod, the Company’s chief executive officer and chairman. Pursuant to the employment agreement, Mr. Feinsod will continue to serve as the Company’s chief executive officer and chairman and will receive a base monthly salary of $10,000. The Company also granted to Mr. Feinsod, pursuant to the Company’s 2021 Equity Incentive Plan, 1,000,000 shares of restricted common stock valued at $1,350,000 ($1.35 per share), which vested one year from the date of grant. During the year ended December 31, 2022 the Company recorded $1,350,000 of prepaid expenses associated with the stock based compensation. During the year ended December 31, 2022, the Company entered into and closed securities purchase agreements with investors pursuant to which the Company issued and sold to the investors an aggregate of 1,530,897 shares of common stock and warrants to purchase an aggregate of 1,530,897 shares of common stock, for an aggregate purchase price of $344,450. The warrants expired June 30, 2023 and had an exercise price of $2.25. Effective August 1, 2022, the Company issued an aggregate of 266,667 shares of common stock to employees and consultants for services, including 155,556 shares that vest immediately, 55,556 shares that vested one year from the grant date, and 55,556 shares that will vest two years from the grant date. During the year ended December 31, 2022 the Company recorded an expense $1,104,928. For the three months ended March 31, 2023 the Company recorded an expense of $21,544. As of March 31, 2023 and December 31, 2022 the Company had a prepaid stock award of $58,569 and $80,113. Warrants During the four months ended December 31, 2021, the Company entered into and closed securities purchase agreements with investors pursuant to which the Company issued and sold to the investors an aggregate of 50,000,000 shares of common stock and warrants to purchase an aggregate of 12,500,000 shares of common stock, for an aggregate purchase price of $250,000 with offering costs of $10,000 for legal expenses. The warrants had a term of one year and an exercise price of $2.25. During the year ended December 31, 2022, the Company entered into and closed securities purchase agreements with investors pursuant to which the Company issued and sold to the investors an aggregate of 1,530,887 shares of common stock and warrants to purchase an aggregate of 382,722 shares of common stock, for an aggregate purchase price of $344,450. The warrants expired June 30, 2023 and had an exercise price of $2.25. The following table summarizes the warrant activities during the three months ended March 31, 2023: Number of Weighted- Weighted- Outstanding at August 31, 2022 438,723 5.03 0.36 Granted - - - Canceled or expired (219,167 ) 2.45 - Outstanding at March 31, 2023 219,556 $ 7.81 0.33 years Exercisable at March 31, 2023 219,556 $ 7.81 0.33 years Intrinsic value at March 31, 2023 $ - Options On December 14, 2021, the Company entered into an employment agreement with Hunter Garth, wherein the Company granted to Mr. Garth, pursuant to the Company’s 2021 Equity Incentive Plan, ten-year options to purchase 333,333 shares of common stock at an exercise price of $2.70 (representing a 120% premium over the closing price of the common stock on December 13, 2021). One-third of the options will vest on each yearly anniversary of the date of grant. The options were valued at $450,000 using a Black-Scholes pricing model. During the three months ending March 31, 2023 and 2022 the Company recorded $30,811 and $97,797 respectively of expenses associated with the vesting of these stock options. (See notes 9 and 10). On December 14, 2021, the Company entered into an employment agreement with Michael Feinsod, wherein the Company granted to Mr. Feinsod, pursuant to the Company’s 2021 Equity Incentive Plan, ten-year options to purchase 666,667 shares of common stock at an exercise price of $2.70 (representing a 120% premium over the closing price of the common stock on December 13, 2021). One-third of the options will vest on each yearly anniversary of the date of grant. The options were valued at $900,000 using a Black-Scholes pricing model. During the three months ended March 31, 2023 and 2022 the Company recorded $61,621 and $135,594, respectively of expenses associated with the vesting of these stock options. (See notes 9 and 10). On December 14, 2021, the Company issued to a consultant options to purchase 22,222 shares of common stock at an exercise price of $1.35. The options vest over a period of 3 months and have a term of 10 years. The options were valued at $30,000 using a Black-Scholes pricing model. During the three months ended March 31, 2023 and 2022 the Company recorded $0 and $24,900, respectively of expenses associated with the vesting of these stock options. The following table summarizes the option activities during the four months ended December 31, 2021 and the year ended December 31, 2022: Number of Weighted- Weighted- Outstanding at December 31, 2022 1,023,842 2.67 8.95 years Granted - - Canceled or expired - - Exercised - - Outstanding at March 31, 2023 1,023,842 $ 2.67 8.71 years Exercisable at March 31, 2023 357,174 $ 2.67 8.69 years Intrinsic value at March 31, 2023 $ - The future expense as of March 31, 2023 is $420,381.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	9. RELATED PARTY TRANSACTIONS On December 14, 2021, the Company entered into an employment agreement with Hunter Garth. Pursuant to the employment agreement, Mr. Garth will serve as the Company’s president and will receive a base monthly salary of $8,000. The Company also granted to Mr. Garth, pursuant to the Company’s 2021 Equity Incentive Plan, 500,000 shares of restricted common stock, which vested one year from the date of grant, and ten-year options to purchase 333,333 shares of common stock at an exercise price of $2.70 (representing a 120% premium over the closing price of the common stock on December 13, 2021). One-third of the options will vest on each yearly anniversary of the date of grant. In the event that Mr. Garth is terminated without cause or resigns with good reason (each as defined in the employment agreement), he will be entitled to his monthly base salary for twelve months following such termination. On December 14, 2021, the Company entered into an employment agreement with Michael Feinsod, the Company’s chief executive officer and chairman. Pursuant to the employment agreement, Mr. Feinsod will continue to serve as the Company’s chief executive officer and chairman and will receive a base monthly salary of $10,000. The Company also granted to Mr. Feinsod, pursuant to the Company’s 2021 Equity Incentive Plan, 1,000,000 shares of restricted common stock, which vested one year from the date of grant, and ten-year options to purchase 666,667 shares of common stock at an exercise price of $2.70 (representing a 120% premium over the closing price of the common stock on December 13, 2021). One-third of the options will vest on each yearly anniversary of the date of grant. In the event that Mr. Feinsod is terminated without cause or resigns with good reason (each as defined in the employment agreement), he will be entitled to his monthly base salary for twelve months following such termination. During the year ended December 31, 2022, Michael Feinsod, the Company’s chief executive officer, advanced the Company $415,500 and was repaid $2,500 for operations. During the three months ended March 31, 2023 Michael Feinsod advanced an additional $277,000. The loans are non-interest bearing and payable upon demand. (See Note 6.) As of March 31, 2023 Michael Feinsod is owed a total of $105,000 of accrued salary and accounts payable of $78,936.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	10. COMMITMENTS AND CONTINGENCIES In connection with a stock purchase agreement, on October 28, 2021, a convertible debenture with an original issue date of December 24, 2019, as amended by Amendment No. 1 thereto, dated May 28, 2020, Amendment No. 2 thereto, dated August 21, 2020, Amendment No. 3 thereto, dated December 10, 2020, Amendment No. 4 thereto, dated January 15, 2021, Amendment No. 5 thereto, dated April 2, 2021, and Amendment No. 6 thereto, dated August 2, 2021 (as amended, the “Debenture”) with an original principal amount of approximately $400,000 was terminated, and all amounts due and payable thereunder forgiven pursuant to a cancellation and satisfaction of debenture agreement entered into between the Company and the Debenture holder (the “Debt Cancellation Agreement”). In exchange for cancellation of the debt owed under the Debenture, the Company transferred to the holder certain domain names and agreed to pay the holder, beginning December 1, 2021, and on a monthly basis through August 31, 2022, 40% of the operating profit generated from sale of the existing CBD inventory of the Company (the “Inventory Earn Out”), and on August 31, 2022, to make a final payment equal to an amount of $75,000 minus the total of the monthly payments made under the Inventory Earn Out. The inventory earn-out agreement was amended on November 11, 2022 (see Note 3) such that the final payment under the inventory earn out was increased to $90,000 (less any payments previously made) and was due February 28, 2023. During the three months ended March 31, 2023 the amount was paid. On December 14, 2021, the Company entered into an employment agreement with Hunter Garth. Pursuant to the employment agreement, Mr. Garth will serve as the Company’s president and will receive a base monthly salary of $8,000. The Company also granted to Mr. Garth, pursuant to the Company’s 2021 Equity Incentive Plan, 500,000 shares of restricted common stock, which vested one year from the date of grant, and ten-year options to purchase 333,333 shares of common stock at an exercise price of $2.70 (representing a 120% premium over the closing price of the common stock on December 13, 2021). One-third of the options will vest on each yearly anniversary of the date of grant. In the event that Mr. Garth is terminated without cause or resigns with good reason (each as defined in the employment agreement), he will be entitled to his monthly base salary for twelve months following such termination. On December 14, 2021, the Company entered into an employment agreement with Michael Feinsod, the Company’s chief executive officer and chairman. Pursuant to the employment agreement, Mr. Feinsod will continue to serve as the Company’s chief executive officer and chairman and will receive a base monthly salary of $10,000. The Company also granted to Mr. Feinsod, pursuant to the Company’s 2021 Equity Incentive Plan, 1,000,000 shares of restricted common stock, which vested one year from the date of grant, and ten-year options to purchase 666,667 shares of common stock at an exercise price of $0.06 (representing a 120% premium over the closing price of the common stock on December 13, 2021). One-third of the options will vest on each yearly anniversary of the date of grant. In the event that Mr. Feinsod is terminated without cause or resigns with good reason (each as defined in the employment agreement), he will be entitled to his monthly base salary for twelve months following such termination. On August 11, 2022, the Company and Bespoke Colorado entered into an asset purchase agreement with Osiris, LLC doing business as Best Day Ever (“BDE”) and Michael Gurtman. Pursuant to the purchase agreement, Bespoke Colorado agreed to purchase from BDE, and BDE agreed to sell to Bespoke Colorado, the assets of BDE, including certain licenses. The Company also agreed to assume certain leases, all as further set forth in the purchase agreement. As consideration for the acquisition of the assets, the Company agreed to issue 2,777,778 shares of common stock at the closing of the transaction. Closing of the purchase agreement was subject to receipt of certain governmental approvals and other customary closing conditions. The purchase agreement was terminated on November 18, 2022.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	11. SUBSEQUENT EVENTS Subsequent to March 31, 2023 , the Company’s chief executive officer, loaned the Company an additional $157,000.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Nature of Business Operations	Nature of Business Operations Bespoke Extracts, Inc. (the “Company”) is a Nevada corporation focused on operating in the regulated cannabis markets in the United States. Through Bespoke Colorado, we operate a marijuana infused products production facility in Aurora, Colorado. On December 2, 2021, Bespoke Extracts Colorado, LLC (“Bespoke Colorado”), a newly formed wholly-owned subsidiary of the Company entered into an asset purchase agreement with WonderLeaf, LLC (“WonderLeaf”), and on December 7, 2021, Bespoke Colorado and WonderLeaf entered into an amendment to such asset purchase agreement (as amended, the “WonderLeaf Purchase Agreement”).. On January 3, 2023, the Company completed the acquisition of the WonderLeaf assets and the change of control was approved by the Colorado Marijuana Enforcement Division for 222,223 shares of common stock On February 2, 2022, the Company changed its fiscal year from August 31 to December 31. Certain prior period amounts have been reclassified to conform to the current period presentation which include common stock and additional paid in capital.
Principles of Consolidation	Principles of Consolidation
Going Concern	Going Concern The accompanying condensed consolidated unaudited financial statements have been prepared assuming a continuation of the Company as a going concern. The Company had negative cash flows from operations of $207,068 for the three months ended March 31, 2023, and a working capital deficit of $1,100,121 and accumulated deficit of $24,324,418 as of March 31, 2023. This raises substantial doubt about our ability to continue as a going concern for a period of one year from the date of these financial statements. The Company’s ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. There is no assurance that this series of events will be satisfactorily completed. Further, if we issue additional equity or debt securities, stockholders may experience additional dilution or the new equity securities may have rights, preferences or privileges senior to those of existing holders of our common stock. If additional financing is not available or is not available on acceptable terms, we will have to curtail or cease our operations. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence. These financial statements do not include any adjustments that might arise from this uncertainty.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the accompanying consolidated financial statements and accompanying notes. Significant estimates include the assumption used in the valuation of equity-based transactions, valuation of intangible assets, allowance for doubtful accounts and inventory valuation and reserves. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include all highly liquid investments with original maturities of three months or less at the time of purchase. At March 31, 2023 and December 31, 2022, the Company did not have any cash equivalents. The Company did not have any cash in excess of FDIC limits of $250,000 at any single bank.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying amounts of cash, accounts receivable, inventory, fixed assets, licenses, and other assets, accounts payable, accrued liabilities, note payable and convertible note payable approximate their fair values as of March 31, 2023 and December 31, 2022, respectively, because of their short-term natures and the Company’s borrowing rate of interest.
Accounts Receivable, Net	Accounts Receivable Accounts receivable are recorded at fair value on the date revenue is recognized. The Company provides allowances for doubtful accounts for estimated losses resulting from the inability of its customers to repay their obligation. If the financial condition of the Company’s customers were to deteriorate, resulting in an impairment of their ability to repay, additional allowances may be required. The Company provides for potential uncollectible accounts receivable based on specific customer identification and historical collection experience adjusted for existing market conditions. If market conditions decline, actual collection experience may not meet expectations and may result in decreased cash flows and increased bad debt expense. The policy for determining past due status is based on the contractual payment terms of each customer, which are generally net 30 or net 60 days. Once collection efforts by the Company and its collection agency are exhausted, the determination for charging off uncollectible receivables is made. At March 31, 2023 and December 31, 2022, the Company has recorded an allowance for doubtful accounts of $0 and $0, respectively.
Inventory, Net	Inventory, Net Inventories are stated at the lower of cost or net realizable value. Cost is determined by the first-in, first-out basis and net realizable value. Net realizable value is defined as sales price less cost of completion, disposition and transportation and a normal profit margin. As of March 31, 2023 and December 31, 2022, inventory amounted to $13,010 and $0 net of reserves, respectively, which consisted of finished goods of $13,010 and $0, and raw materials of $0 and $0, respectively.
Property and equipment	Property and equipment Property and equipment is recorded at cost and capitalized from the initial date of service. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment is retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. The Company uses other depreciation methods (generally accelerated) for tax purposes where appropriate. The estimated useful lives for significant property and equipment categories are as follows: Schedule of Estimated useful Lives of Property and Equipment Furniture and Equipment 5 years
License	License License represents the Colorado license distributing cannabis. The license will be amortized over its useful life.
Revenue Recognition	Revenue Recognition We account for revenue in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standard Codification Topic 606, “Revenue from Contracts with Customers”. Revenue is measured based on the amount of consideration that we expect to receive, reduced by discounts and estimates for credits and returns (calculated based upon previous experience and management’s evaluation). Outbound shipping charged to customers is recognized at the time the related merchandise revenues are recognized and are included in net revenues. Inbound and outbound shipping and delivery costs are included in cost of revenues. Our products are sold directly to licensed marijuana dispensaries in Colorado. Revenue is recognized when control of the merchandise is transferred to the customer, which generally occurs upon shipment. Payment is typically due on the date of shipment [or within 15 days]. At March 31, 2023, two customers amounted to 27.5% and 31.4% amounted, or 58.9% of accounts receivable. During the year ended December 31, 2022 no customer amounted to over 10% of the total accounts receivable. During the three months ended March 31, 2023 three customers amounted to 14.4%, 15.1% and 16.4%, or 45.9% of sales for the period. During the three months ended March 31, 2022 no individual customer amounted to over 10% of tota1 sales.
Stock Based Compensation	Stock Based Compensation Stock options and warrants issued to consultants and other non-employees as compensation for services provided to the Company are accounted for based on the fair value of the services provided or the estimated fair market value of the option or warrant, whichever is more reliably measurable, and in accordance with FASB ASC 718 , Compensation-Stock Compensation,
Reclassification	Reclassification Prior gross prepaid stock compensation and additional paid in capital presented in the 10Q for the period end March 31, 2022 have been reclassified to conform with the financials filed in the December 31, 2022 10K.
Net Income / (Loss) per Share	Net Income / (Loss) per Share Basic income / (loss) per share amounts are computed based on net income / (loss) divided by the weighted average number of common shares outstanding. Diluted earnings per share reflect the potential dilution that could occur if potentially dilutive securities were exercised or converted to common stock. The dilutive effect of options and warrants and their equivalent is computed by application of the treasury stock method and the effect of convertible securities by the “if converted” method. The effect of 219,556 warrants and 1,023,842 options is anti-dilutive for the three months ended March 31, 2023 as they are not in the money. The effect of 562.967 warrants and 1,022,842 options is anti-dilutive for the three months ended March 31, 2022 as they are not in the money.
Reverse Stock Split	Reverse Stock Split On December 5, 2022 the Company approved an amendment to its articles of incorporation to effect a 45-to-1 reverse split of our common stock effective January 13, 2023. All prior equity amounts have been presented to reflect this split.
Recent accounting pronouncements	Recent accounting pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies that are adopted by the Company as of the specified effective date.
Income Taxes	Income Taxes We utilize the asset and liability method of accounting for income taxes. We recognize deferred tax liabilities or assets for the expected future tax consequences of temporary differences between the book and tax basis of assets and liabilities. We regularly assess the likelihood that our deferred tax assets will be recovered from future taxable income. We consider projected future taxable income and ongoing tax planning strategies in assessing the amount of the valuation allowance necessary to offset our deferred tax assets that will not be recoverable. We have recorded and continue to carry a full valuation allowance against our gross deferred tax assets that will not reverse against deferred tax liabilities within the scheduled reversal period. If we determine in the future that it is more likely than not that we will realize all or a portion of our deferred tax assets, we will adjust our valuation allowance in the period we make the determination. We expect to provide a full valuation allowance on our future tax benefits until we can sustain a level of profitability that demonstrates our ability to realize these assets.

Nature of Operations, Signifi_2

Nature of Operations, Significant Accounting Policies and Going Concern (Tables)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Schedule of estimated useful lives of property and equipment	Furniture and Equipment 5 years

Furniture and Equipment (Tables

Furniture and Equipment (Tables)	3 Months Ended
	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of machinery and equipment	March 31, December 31, Furniture and equipment $ 2,745 $ 2,745 Machinery and Equipment $ 47,202 $ 7,202 Fixed assets, total $ 49,947 $ 9,947 Total: accumulated depreciation $ (1,785 ) $ - Fixed assets, net $ 48,162 $ 9,947

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2023
Leases Table [Abstract]
Schedule of lease term and discount rate	March 31, 2023 Weighted average remaining lease term (years) 3.69 Weighted average discount rate 4 %
Schedule of lease costs	Three Months ended 2023 Operating lease cost $ 19,093 Variable lease cost (1) 1,050 Total lease costs $ 20,143 (1) Variable lease cost primarily relates to common area maintenance, property taxes and insurance on leased real estate.
Schedule of supplemental disclosures of cash flow information	March 31, 2023 Cash paid for operating lease liabilities $ -
Schedule of maturities of lease liabilities	Operating Leases 2023 $ 56,700 2024 75,915 2025 79,380 2026 72,765 Thereafter - Total undiscounted lease payments 284,760 Less: Present value discount (23,291 ) Total Present value of lease liabilities $ 264,219
Schedule of supplemental balance sheet information	Operating Leases Classification March 31, Right-of-use assets Right of use assets $ 259,564 Current lease liabilities Current operating lease liabilities 64,330 Non-current lease liabilities Long-term operating lease liabilities 199,889 Total lease liabilities $ 264,219

Equity (Tables)

Equity (Tables)	3 Months Ended
	Mar. 31, 2023
Stockholders' Equity Note [Abstract]
Schedule of warrant activities	Number of Weighted- Weighted- Outstanding at August 31, 2022 438,723 5.03 0.36 Granted - - - Canceled or expired (219,167 ) 2.45 - Outstanding at March 31, 2023 219,556 $ 7.81 0.33 years Exercisable at March 31, 2023 219,556 $ 7.81 0.33 years Intrinsic value at March 31, 2023 $ -
Schedule of option activities	Number of Weighted- Weighted- Outstanding at December 31, 2022 1,023,842 2.67 8.95 years Granted - - Canceled or expired - - Exercised - - Outstanding at March 31, 2023 1,023,842 $ 2.67 8.71 years Exercisable at March 31, 2023 357,174 $ 2.67 8.69 years Intrinsic value at March 31, 2023 $ -

Nature of Operations, Signifi_3

Nature of Operations, Significant Accounting Policies and Going Concern (Details) - USD ($)		3 Months Ended		12 Months Ended
	Jan. 03, 2023	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Nature of Operations, Significant Accounting Policies and Going Concern (Details) [Line Items]
Shares of common stock (in Shares)	222,223
Common stock valued	$ 50,000
Common stock per share (in Dollars per share)	$ 0.225
Cash flows from operation		$ 207,068
Working capital deficit		1,100,121
Accumulated deficit		24,324,418
FDIC limits		250,000
Allowance for doubtful accounts		0		$ 0
Inventory finished goods		13,010		0
Inventory		13,010		0
Raw material, net reserve		$ 0		$ 0
Number of customers		three
Accounts receivable, percentage				10%
Total sales		45.90%	10%
Option anti-dilutive shares (in Shares)			1,022,842
Shares warrants (in Shares)			562.967
Warrant [Member]
Nature of Operations, Significant Accounting Policies and Going Concern (Details) [Line Items]
Shares warrants (in Shares)		1,023,842
Customer One [Member]
Nature of Operations, Significant Accounting Policies and Going Concern (Details) [Line Items]
Accounts receivable, percentage		27.50%
Sales percentage		14.40%
Customer Two [Member]
Nature of Operations, Significant Accounting Policies and Going Concern (Details) [Line Items]
Sales percentage		15.10%
Customer Three [Member]
Nature of Operations, Significant Accounting Policies and Going Concern (Details) [Line Items]
Sales percentage		16.40%
Accounts Receivable [Member]
Nature of Operations, Significant Accounting Policies and Going Concern (Details) [Line Items]
Number of customers		two
Accounts receivable, percentage		58.90%
Accounts Receivable [Member] | Customer Two [Member]
Nature of Operations, Significant Accounting Policies and Going Concern (Details) [Line Items]
Accounts receivable, percentage		31.40%
Options [Member]
Nature of Operations, Significant Accounting Policies and Going Concern (Details) [Line Items]
Option anti-dilutive shares (in Shares)		219,556

Nature of Operations, Signifi_4

Nature of Operations, Significant Accounting Policies and Going Concern (Details) - Schedule of estimated useful lives of property and equipment	Mar. 31, 2023
Schedule of Estimated Useful Lives of Property and Equipment [Abstract]
Furniture and Equipment	5 years

Asset Purchase Agreement (Detai

Asset Purchase Agreement (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Jan. 03, 2023	Dec. 31, 2022	Aug. 11, 2022
Asset Purchase Agreement Details [Abstract]
Number of shares (in Shares)	222,223	222,223		2,777,778
Common stock value		$ 50,000
Per share value (in Dollars per share)		$ 0.225
Common shares issued (in Shares)	10,168,220		9,945,977
Fair value	$ 50,000
Licenses amount	10,000
Fixed assets acquired	40,000
Business Combinations [Member]
Asset Purchase Agreement Details [Abstract]
Consideration paid	$ 50,000
Common Stock [Member]
Asset Purchase Agreement Details [Abstract]
Common shares issued (in Shares)	222,223

Inventory Earn-Out (Details)

Inventory Earn-Out (Details) - USD ($)	Nov. 11, 2022	Aug. 31, 2022
Inventory Disclosure [Abstract]
Operating profit, sale percentage		40%
Inventory earn out	$ 90,000	$ 75,000

Note Receivable (Details)

Note Receivable (Details) - USD ($)				12 Months Ended
	Oct. 25, 2022	Feb. 08, 2022	Jan. 19, 2022	Dec. 31, 2022
Receivables [Abstract]
Promissory note	$ 25,000	$ 10,000	$ 10,000	$ 45,931
Annual interest rate	5%	5%	5%
Maturity date	Feb. 08, 2023	Feb. 08, 2023	Jan. 18, 2023
Accrued interest				$ 931

Furniture and Equipment (Detail

Furniture and Equipment (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,785	$ 0

Furniture and Equipment (Deta_2

Furniture and Equipment (Details) - Schedule of machinery and equipment - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Fixed assets, total	$ 49,947	$ 9,947
Total: accumulated depreciation	(1,785)
Fixed assets, net	48,162	9,947
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, total	2,745	2,745
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, total	$ 47,202	$ 7,202

Note Payable _ Related Party (D

Note Payable – Related Party (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Additional loan amount	$ 227,000
Loan amount owed	$ 692,500	$ 415,500

Leases (Details)

Leases (Details)	3 Months Ended
	Mar. 31, 2023 USD ($)
Leases [Abstract]
Lease term	5 years
Renew for an additional term	5 years
Rent amount	$ 6,000
Purchase of property	$ 600,000

Leases (Details) - Schedule of

Leases (Details) - Schedule of lease term and discount rate	Mar. 31, 2023
Schedule Of Lease Term And Discount Rate Abstract
Weighted average remaining lease term (years)	3 years 8 months 8 days
Weighted average discount rate	4%

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of lease costs	3 Months Ended
	Mar. 31, 2023 USD ($)
Schedule Of Lease Costs Abstract
Operating lease cost	$ 19,093
Variable lease cost	1,050	[1]
Total lease costs	$ 20,143
[1] Variable lease cost primarily relates to common area maintenance, property taxes and insurance on leased real estate.

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of supplemental disclosures of cash flow information	3 Months Ended
	Mar. 31, 2023 USD ($)
Schedule Of Supplemental Disclosures Of Cash Flow Information Abstract
Cash paid for operating lease liabilities

Leases (Details) - Schedule o_4

Leases (Details) - Schedule of maturities of lease liabilities	Mar. 31, 2023 USD ($)
Schedule Of Maturities Of Lease Liabilities Abstract
2023	$ 56,700
2024	75,915
2025	79,380
2026	72,765
Thereafter
Total undiscounted lease payments	284,760
Less: Present value discount	(23,291)
Total Present value of lease liabilities	$ 264,219

Leases (Details) - Schedule o_5

Leases (Details) - Schedule of supplemental balance sheet information - USD ($)	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Schedule Of Supplemental Balance Sheet Information Abstract
Right-of-use assets, Classification	Right of use assets
Right-of-use assets	$ 259,564	$ 275,912
Current lease liabilities, Classification	Current operating lease liabilities
Current lease liabilities	$ 64,330	64,330
Non-current lease liabilities, Classification	Long-term operating lease liabilities
Non-current lease liabilities	$ 199,889	$ 216,039
Total lease liabilities	$ 264,219

Equity (Details)

Equity (Details) - USD ($)					3 Months Ended		4 Months Ended	12 Months Ended
	Jan. 03, 2023	Aug. 01, 2022	Dec. 14, 2021	Dec. 13, 2021	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Equity (Details) [Line Items]
Common stock, shares authorized					3,000,000,000			3,000,000,000
Common stock, par value					$ 0.001			$ 0.001
Preferred stock, shares authorized					50,000,000			50,000,000
Preferred stock, par value					$ 0.001			$ 0.001
Preferred stock, shares issued					1			1
Preferred stock, shares outstanding					1			1
Shares of common stock	222,223
Common stock valued	$ 50,000
Common stock per share	$ 0.225
Vesting period			10 years
Prepaid expenses								$ 675,000
Description of employment agreement			the Company entered into an employment agreement with Michael Feinsod, the Company’s chief executive officer and chairman. Pursuant to the employment agreement, Mr. Feinsod will continue to serve as the Company’s chief executive officer and chairman and will receive a base monthly salary of $10,000. The Company also granted to Mr. Feinsod, pursuant to the Company’s 2021 Equity Incentive Plan, 1,000,000 shares of restricted common stock valued at $1,350,000 ($1.35 per share), which vested one year from the date of grant. During the year ended December 31, 2022 the Company recorded $1,350,000 of prepaid expenses associated with the stock based compensation.
Prepaid stock award					$ 58,569			$ 80,113
Shares issued to investors							50,000,000	1,530,897
Warrants to purchase								1,530,897
Warrant purchase price							$ 250,000	$ 344,450
Warrant expire date								Jun. 30, 2023
Exercise price							$ 2.25	$ 2.25
Shares of common stock		266,667
Vest shares		155,556
Expenses								$ 1,104,928
Expense amount					21,544
Shares sold to investors							12,500,000
Legal expenses							$ 10,000
Warrants term							1 year		1 year
Option valued amount					450,000
Stock based compensation expenses					30,811	$ 97,797
Options to purchase			22,222
Options exercise price			$ 1.35
Options vest valued			$ 30,000
Stock option expenses					0	24,900
Future expense					$ 420,381
Warrants [Member]
Equity (Details) [Line Items]
Shares issued to investors								1,530,887
Warrant purchase price								$ 344,450
Warrant expire date								Jun. 30, 2023
Exercise price								$ 2.25
Shares sold to investors								382,722
2021 Equity Incentive Plan [Member]
Equity (Details) [Line Items]
Sale of stock, number of shares issued			6,666,667
Fair market value of common stock, percentage			100%
Option grant date term			10 years
Vest One [Member]
Equity (Details) [Line Items]
Vesting period		1 year
Vest shares		55,556
Vest Two [Member]
Equity (Details) [Line Items]
Vesting period		2 years
Vest shares		55,556
Series A Preferred Stock [Member]
Equity (Details) [Line Items]
Preferred stock, shares designated					1,000			1,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Series C Preferred Stock
Equity (Details) [Line Items]
Preferred stock, shares issued					1			1
Preferred stock, shares outstanding					1			1
Preferred stock stated value					$ 24,000
Voting power of percentage					51%
Mr. Garth [Member]
Equity (Details) [Line Items]
Base monthly salary			$ 8,000
Mr. Garth [Member] | 2021 Equity Incentive Plan [Member]
Equity (Details) [Line Items]
Vesting period			1 year
Mr. Garth [Member] | Restricted Stock [Member] | 2021 Equity Incentive Plan [Member]
Equity (Details) [Line Items]
Sale of stock, number of shares issued			500,000
Common stock value			$ 675,000
Common stock value, per share			$ 1.35
Hunter Garth [Member]
Equity (Details) [Line Items]
Amortized amount							$ 31,438	$ 643,562	$ 31,438
Hunter Garth [Member] | Equity Option [Member]
Equity (Details) [Line Items]
Sale of stock, number of shares issued			333,333
Common stock exercise price			$ 2.7
Premium over closing price, percentage				120%
Options were valued					$ 450,000
Michael Feinsod [Member]
Equity (Details) [Line Items]
Amortized amount							$ 62,877	1,287,123	62,877
Prepaid stock award								$ 0	$ 1,287,123
Stock based compensation expenses					61,621	$ 135,594
Michael Feinsod [Member] | 2021 Equity Incentive Plan [Member]
Equity (Details) [Line Items]
Sale of stock, number of shares issued			666,667
Common stock exercise price			$ 2.7
Premium over closing price, percentage				120%
Options were valued					$ 900,000

Equity (Details) - Schedule of

Equity (Details) - Schedule of warrant activities - Warrants [Member]	3 Months Ended
	Mar. 31, 2023 $ / shares shares
Class of Warrant or Right [Line Items]
Number of Warrants, Outstanding, Beginning balance (in Shares) | shares	438,723
Weighted-Average Price Per Share, Outstanding, Beginning balance	$ 5.03
Weighted- Average Remaining Life, Outstanding, Beginning balance	4 months 9 days
Number of Warrants, Granted (in Shares) | shares
Weighted-Average Price Per Share, Granted
Weighted- Average Remaining Life, Granted
Number of Warrants, Canceled or expired (in Shares) | shares	(219,167)
Weighted-Average Price Per Share, Cancelled or expired	$ 2.45
Weighted- Average Remaining Life, Cancelled or expired
Number of Warrants, Outstanding, Ending balance (in Shares) | shares	219,556
Weighted-Average Price Per Share, Outstanding, Ending balance	$ 7.81
Weighted- Average Remaining Life, Outstanding, Ending balance	3 months 29 days
Number of Warrants, Exercisable (in Shares) | shares	219,556
Weighted-Average Price Per Share, Exercisable	$ 7.81
Weighted- Average Remaining Life, Exercisable	3 months 29 days
Weighted-Average Price Per Share Intrinsic value

Equity (Details) - Schedule o_2

Equity (Details) - Schedule of option activities - Options [Member]	3 Months Ended
	Mar. 31, 2023 $ / shares shares
Equity (Details) - Schedule of option activities [Line Items]
Number of Options, Outstanding, Beginning balance (in Shares) | shares	1,023,842
Weighted-Average Price Per Share, Outstanding, Beginning balance	$ 2.67
Weighted- Average Remaining Life, Outstanding, Beginning balance	8 years 11 months 12 days
Number of Options, Granted (in Shares) | shares
Weighted-Average Price Per Share, Granted
Weighted- Average Remaining Life, Granted
Number of Options, Canceled or expired (in Shares) | shares
Weighted-Average Price Per Share, Canceled or expired
Number of Options, Exercised (in Shares) | shares
Weighted-Average Price Per Share, Exercised
Number of Options, Outstanding, Ending balance (in Shares) | shares	1,023,842
Weighted-Average Price Per Share, Outstanding, Ending balance	$ 2.67
Weighted- Average Remaining Life, Outstanding, Ending balance	8 years 8 months 15 days
Number of Options, Exercisable (in Shares) | shares	357,174
Weighted-Average Price Per Share, Exercisable	$ 2.67
Weighted- Average Remaining Life, Exercisable	8 years 8 months 8 days
Weighted-Average Price Per Share Intrinsic value

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)				3 Months Ended	12 Months Ended
	Dec. 14, 2021	Dec. 14, 2021	Dec. 13, 2021	Mar. 31, 2023	Dec. 31, 2022
Related Party Transactions (Details) [Line Items]
Exercise price (in Dollars per share)		$ 1.35
Advance amount				$ 277,000	$ 415,500
Accrued salary				105,000
Accounts payable				$ 78,936
Chief Executive Officer [Member]
Related Party Transactions (Details) [Line Items]
Shares of loaned (in Shares)					2,500
Hunter Garth [Member]
Related Party Transactions (Details) [Line Items]
Salary	$ 8,000
Mr. Garth [Member]
Related Party Transactions (Details) [Line Items]
Shares of common stock (in Shares)	333,333
Exercise price (in Dollars per share)	$ 2.7
Common stock percentage			120%
Mr. Garth [Member] | 2021 Equity Incentive Plan [Member]
Related Party Transactions (Details) [Line Items]
Restricted common stock shares (in Shares)	500,000
Vested term	1 year
Michael Feinsod [Member]
Related Party Transactions (Details) [Line Items]
Salary	$ 10,000
Mr. Feinsod [Member]
Related Party Transactions (Details) [Line Items]
Shares of common stock (in Shares)	666,667
Exercise price (in Dollars per share)	$ 2.7
Common stock percentage			120%
Mr. Feinsod [Member] | 2021 Equity Incentive Plan [Member]
Related Party Transactions (Details) [Line Items]
Vested term	1 year
Shares of common stock (in Shares)	1,000,000

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)				1 Months Ended
	Dec. 14, 2021	Dec. 13, 2021	Aug. 02, 2021	Aug. 31, 2022	Mar. 31, 2023	Jan. 03, 2023	Nov. 11, 2022	Aug. 11, 2022
Commitments and Contingencies (Details) [Line Items]
Principal amount			$ 400,000
Operating profit, percentage				40%
Final payment of inventory earn out				$ 75,000
Payment inventory							$ 90,000
Purchase Obligation, to be Paid, Year Three							$ 3
Executive officer salary	$ 8,000
Common stock ,options to purchase (in Shares)	666,667
Exercise price (in Dollars per share)	$ 0.06
Premium percentage		120%
Common stock shares issued (in Shares)					222,223	222,223		2,777,778
Equity Incentive Plan [Member]
Commitments and Contingencies (Details) [Line Items]
Restricted common stock (in Shares)	500,000
Common Stock [Member]
Commitments and Contingencies (Details) [Line Items]
Exercise price (in Dollars per share)	$ 2.7
Premium percentage		120%
Restricted Common Stock [Member]
Commitments and Contingencies (Details) [Line Items]
Restricted common stock (in Shares)	1,000,000
Grant [Member]
Commitments and Contingencies (Details) [Line Items]
Common stock ,options to purchase (in Shares)	333,333
Chief Executive Officer [Member]
Commitments and Contingencies (Details) [Line Items]
Executive officer salary	$ 10,000

Subsequent Events (Details)

Subsequent Events (Details)	Mar. 31, 2023 USD ($)
Subsequent Events [Abstract]
Additional loaned	$ 157,000