Therapeutic Solutions International (TSOI) 10-Q 14 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 14, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	000-54554
Entity Registrant Name	Therapeutic Solutions International, Inc.
Entity Central Index Key	0001419051
Entity Tax Identification Number	45-1226465
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	701 Wild Rose Lane
Entity Address, City or Town	Elk City
Entity Address, State or Province	ID
Entity Address, Postal Zip Code	83525
City Area Code	(760)
Local Phone Number	295-7208
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		3,736,449,424

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 90,138	$ 18,040
Restricted cash		11,003
Accounts receivable	21,764	25,398
Inventory	26,418	42,428
Prepaid expenses and other current assets	42,661	212,352
Total current assets	180,981	309,221
Property and equipment, net	377,076	273,078
Right-of-use asset	131,818	8,612
Other assets	2,784,502	3,014,620
Total assets	3,474,377	3,605,531
Current liabilities:
Accrued expenses and other current liabilities	601,446	531,783
Lease liability	26,786	8,612
Convertible notes payable, net of discount of $157,861 and $175,063, at September 30, 2023 and December 31, 2022, respectively	46,139	65,187
Derivative liabilities	292,699	202,144
Total current liabilities	2,053,239	2,210,237
LONG TERM LIABILITIES
Notes payable, net of current portion	6,810	10,507
Lease liability, net of current portion	105,032
TOTAL LIABILITIES	2,165,081	2,220,744
Commitments and contingencies
Shareholders’ Equity:
Preferred stock, $0.001 par value; 5,000,000 shares authorized, 2 shares and 2 shares issued and outstanding at September 30, 2023 and December 31, 2022, respectively
Common stock, $0.001 par value; 5,500,000,000 shares authorized; 3,450,665,355 and 2,617,390,830 shares issued and outstanding at September 30, 2023 and December 31, 2022, respectively.	3,450,666	2,617,392
Additional paid-in capital	17,282,608	16,334,129
Shares to be issued	13,074	126,324
Subscription receivable	(21,000)	(21,000)
Accumulated deficit	(19,414,380)	(17,672,058)
Total shareholders’ equity	1,310,968	1,384,787
Non-controlling interest	(1,672)
Total shareholders’ equity - Therapeutic Solutions International, Inc.	1,309,296	1,384,787
Total liabilities and shareholders’ equity	3,474,377	3,605,531
Nonrelated Party [Member]
Current liabilities:
Accounts payable-related parties	374,459	401,992
Notes payable-related parties, net	4,638	4,638
Related Party [Member]
Current liabilities:
Accounts payable-related parties	7,206	7,209
Notes payable-related parties, net	$ 699,866	$ 988,672

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Debt instrument, unamortized discount, current	$ 157,861	$ 175,063
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	2	2
Preferred stock, shares outstanding	2	2
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	5,500,000,000	5,500,000,000
Common stock, shares issued	3,450,665,355	2,617,390,830
Common stock, shares outstanding	3,450,665,355	2,617,390,830

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Net sales	$ 25,730	$ 74,541	$ 75,161	$ 198,188
Cost of goods sold	7,052	8,790	26,217	33,437
Gross profit	18,678	65,751	48,944	164,751
Operating expenses:
General and administrative	127,204	204,838	359,948	388,561
Salaries, wages, and related costs	111,220	110,108	335,699	336,926
Consulting fees	20,150	88,158	142,907	317,284
Legal and professional fees	68,560	106,795	229,952	266,158
Research and development	148,879	275,071	410,146	1,177,123
Total operating expenses	476,013	784,970	1,478,652	2,486,052
Loss from operations	(457,335)	(719,219)	(1,429,708)	(2,321,301)
Other income (expense):
Gain (loss) on derivative liabilities	(2,336)	(26,867)	21,939	(136,583)
Change in fair value of derivative liabilities	(60,124)	(32,205)	(93,836)	233,303
Interest expense	(83,062)	(167,371)	(327,135)	(512,761)
Gain on extinguishment of debt			85,546
Total other income (expense)	(145,522)	(226,443)	(313,486)	(416,041)
Loss before provision for income taxes	(602,857)	(945,662)	(1,743,194)	(2,737,342)
Provision for income taxes		800	800	800
Net loss before non-controlling interest	(602,857)	(946,462)	(1,743,994)	(2,738,142)
Loss attributable to non-controlling interest	(816)		(1,672)
Net loss attributable to Therapeutic Solutions International, Inc.	$ (602,041)	$ (946,462)	$ (1,742,322)	$ (2,738,142)
Net loss per share - basic	$ 0	$ 0	$ 0	$ 0
Net loss per share - diluted	$ 0	$ 0	$ 0	$ 0
Weighted average shares outstanding - basic	3,286,909,395	2,565,663,048	2,987,459,958	2,501,116,667
Weighted average shares outstanding - diluted	3,286,909,395	2,565,663,048	2,987,459,958	2,501,116,667

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Shareholders' Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Shares to be Issued [Member]	Subscription Receivable [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2021		$ 2,311,125	$ 10,899,139		$ (21,000)	$ (13,994,246)		$ (804,982)
Balance, shares at Dec. 31, 2021		2,311,123,860
Common stock issued for services		$ 25,303	482,775					508,078
Common stock issued for services, shares		25,302,577
Common stock issued for prepaid fees		$ 11,000	231,320					242,320
Common stock issued for prepaid fees, shares		11,000,000
Common stock issued for salaries		$ 1,034	28,965					29,999
Common stock issued for salaries, shares		1,034,482
Common stock issued for cash		$ 44,500	400,500					445,000
Common stock issued for cash, shares		44,500,000
Common stock issued for license		$ 149,402	2,958,168					3,107,570
Common stock issued for license, shares		149,402,390
Common stock issued for conversion of convertible notes, accrued interest and derivative liabilities		$ 41,700	901,732					943,432
Common stock issued for conversion of convertible notes, accrued interest and derivative liabilities, shares		41,700,228
Common stock issued for land development		$ 4,000	46,400					50,400
Common stock issued for land development, shares		4,000,000
Net loss						(2,738,142)		(2,738,142)
Ending balance, value at Sep. 30, 2022		$ 2,588,064	15,948,999		(21,000)	(16,732,388)		1,783,675
Balance, shares at Sep. 30, 2022		2,588,063,537
Beginning balance, value at Dec. 31, 2021		$ 2,311,125	10,899,139		(21,000)	(13,994,246)		(804,982)
Balance, shares at Dec. 31, 2021		2,311,123,860
Ending balance, value at Dec. 31, 2022		$ 2,617,392	16,334,129	126,324	(21,000)	(17,672,058)		1,384,787
Balance, shares at Dec. 31, 2022	2	2,617,390,830
Beginning balance, value at Jun. 30, 2022		$ 2,552,228	15,467,138		(21,000)	(15,785,926)		2,212,440
Balance, shares at Jun. 30, 2022		2,552,228,460
Common stock issued for services		$ 9,303	91,575					100,878
Common stock issued for services, shares		9,302,577
Common stock issued for prepaid fees		$ 5,000	88,500					93,500
Common stock issued for prepaid fees, shares		5,000,000
Common stock issued for conversion of convertible notes, accrued interest and derivative liabilities		$ 17,533	255,386					272,919
Common stock issued for conversion of convertible notes, accrued interest and derivative liabilities, shares		17,532,500
Common stock issued for land development		$ 4,000	46,400					50,400
Common stock issued for land development, shares		4,000,000
Net loss						(946,462)		(946,462)
Ending balance, value at Sep. 30, 2022		$ 2,588,064	15,948,999		(21,000)	(16,732,388)		1,783,675
Balance, shares at Sep. 30, 2022		2,588,063,537
Beginning balance, value at Dec. 31, 2022		$ 2,617,392	16,334,129	126,324	(21,000)	(17,672,058)		1,384,787
Balance, shares at Dec. 31, 2022	2	2,617,390,830
Common stock issued for services		$ 47,757	136,654	(98,250)				86,161
Common stock issued for services, shares		47,757,394
Common stock issued for salaries		$ 4,082	15,918					20,000
Common stock issued for salaries, shares		4,081,632
Common stock issued for cash		$ 445,180	232,198					677,378
Common stock issued for cash, shares		445,180,614
Common stock issued for conversion of convertible notes, accrued interest and derivative liabilities		$ 276,255	525,878	(15,000)				787,133
Common stock issued for conversion of convertible notes, accrued interest and derivative liabilities, shares		276,254,885
Common stock issued for land development		$ 60,000	36,000					96,000
Common stock issued for land development, shares		60,000,000
Net loss						(1,742,322)	(1,672)	(1,743,994)
Common stock issued by subsidiary for services			1,831					1,831
Ending balance, value at Sep. 30, 2023		$ 3,450,666	17,282,608	13,074	(21,000)	(19,414,380)	(1,672)	1,309,296
Balance, shares at Sep. 30, 2023	2	3,450,665,355
Beginning balance, value at Jun. 30, 2023		$ 3,134,045	17,181,978	9,324	(21,000)	(18,812,339)	(856)	1,491,152
Balance, shares at Jun. 30, 2023	2	3,134,044,074
Common stock issued for services		$ 1,757	1,054	3,750				6,561
Common stock issued for services, shares		1,757,394
Common stock issued for prepaid fees
Common stock issued for salaries
Common stock issued for cash		$ 175,089	13,937					189,026
Common stock issued for cash, shares		175,089,179
Common stock issued for conversion of convertible notes, accrued interest and derivative liabilities		$ 79,775	49,639					129,414
Common stock issued for conversion of convertible notes, accrued interest and derivative liabilities, shares		79,774,708
Common stock issued for land development		$ 60,000	36,000					96,000
Common stock issued for land development, shares		60,000,000
Net loss						(602,041)	(816)	(602,857)
Common stock issued by subsidiary for services
Ending balance, value at Sep. 30, 2023		$ 3,450,666	$ 17,282,608	$ 13,074	$ (21,000)	$ (19,414,380)	$ (1,672)	$ 1,309,296
Balance, shares at Sep. 30, 2023	2	3,450,665,355

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities
Net loss	$ (1,743,994)	$ (2,738,142)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation to consultants		311,078
Stock-based compensation to related parties	86,161	197,000
Loss on derivative liabilities	(21,939)	136,583
Change in fair value of derivative liabilities	93,836	(233,303)
Gain on extinguishment of debt	(85,546)
Amortization of prepaid stock-based compensation	112,971	868,089
Amortization of debt discount	299,267	461,058
Patent amortization	222,581	191,192
Depreciation	8,161	3,489
Changes in operating assets and liabilities:
Accounts receivable	3,634	(25,769)
Inventory	16,010	(5,126)
Prepaid expenses and other current assets	69,595	73,807
Right-of-use asset	23,038	19,113
Accounts payable	(27,535)	(30,051)
Accounts payable - related parties	(3)	(2,552)
Accrued expenses and other current liabilities	117,538	139,405
Lease liability	(23,038)	(19,113)
Net cash used in operating activities	(849,263)	(653,242)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(16,158)
Purchase of license		(200,000)
Issuance of note receivable	(3,507)
Net cash used in investing activities	(19,665)	(200,000)
Cash flows from financing activities
Payments on notes payable to related party	(17)	(2,444)
Proceeds from notes payable to related party	5,609
Proceeds from convertible notes payable	250,750	415,000
Payments on notes payable	(3,697)	(3,324)
Proceeds from sale of common stock	677,378	445,000
Net cash provided by financing activities	930,023	854,232
Net increase (decrease) in cash, cash equivalents and restricted cash	61,095	990
Cash, cash equivalents and restricted cash at beginning of period	29,043	104,259
Cash, cash equivalents and restricted cash at end of period	90,138	105,249
Supplemental cash flow information:
Cash paid for interest	2,475	2,357
Cash paid for income taxes		800
Non-cash investing and financing transactions:
Original issuance discount on convertible notes payable	32,500	30,500
Debt discount recorded in connection with derivative liability	249,565	415,000
Common stock issued in conversion of convertible notes payable and interest	787,133	943,431
Common stock issued for prepaid fees	1,831	242,320
Common stock issued for accrued salaries	20,000	29,999
Accrued interest added to principal	11,148	19,436
Common stock issued for license		3,107,570
Common stock issued for land development	96,000	50,400
Right of use asset and lease liability	146,244
Reconciliation of cash, cash equivalents and restricted cash to the consolidated balance sheets:
Cash and cash equivalents	90,138	94,246
Restricted cash		11,003
Total cash, cash equivalents, and restricted cash shown in the consolidated statements of cash flows:	$ 90,138	$ 105,249

Organization and Business Descr

Organization and Business Description	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Business Description	Note 1 – Organization and Business Description Therapeutic Solutions International, Inc. (“TSI” or the “Company”) was organized August 6, 2007 Business Description Currently the Company is focused on immune modulation for the treatment of several specific diseases. Immune modulation refers to the ability to upregulate (make more active) or downregulate (make less active) one’s immune system. Activating one’s immune system is now an accepted method to treat certain cancers, reduce recovery time from viral or bacterial infections and to prevent illness. Additionally, inhibiting one’s immune system is vital for reducing inflammation, autoimmune disorders and allergic reactions. TSOI is developing a range of immune-modulatory agents to target certain cancers, schizophrenia, suicidal ideation, traumatic brain injury, and for daily health. Nutraceutical Division Regenerative Medicine The stem cell licensed, termed “JadiCell” is unique in that it possesses features of mesenchymal stem cells, however, outperforms these cells in terms of a) enhanced growth factor production; b) augmented ability to secrete exosomes; and c) superior angiogenic and neurogenic ability. Subsequent to this acquisition the Company has filed an additional 22 patents on this population of unique mesenchymal like stromal cells. Immunotherapies TSOI has a large portfolio of immunotherapies that range from dendritic cell vaccines for cancers to parkinson’s disease developed on our StemVacs platform. THERAPEUTIC SOLUTIONS INTERNATIONAL, INC. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2023 Management does not expect existing cash as of September 30, 2023, to be sufficient to fund the Company’s operations for at least twelve months from the issuance date of these financial statements. These financial statements have been prepared on a going concern basis which assumed the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As of September 30, 2023, the Company has incurred losses totaling $ 19.4

Basis of presentation and signi

Basis of presentation and significant accounting policies	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of presentation and significant accounting policies	Note 2 – Basis of presentation and significant accounting policies Basis of Presentation The consolidated financial statements and accompanying notes have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). In the opinion of the Company’s management, the consolidated financial statements include all adjustments, which include only normal recurring adjustments, necessary for the fair presentation of the Company’s financial position for the periods presented. Principles of Consolidation The accompanying consolidated financial statements include the accounts of Therapeutic Solutions International, Inc., its wholly owned subsidiaries, and its 68% owned subsidiary Res Nova Bio, Inc. All significant intercompany balances and transactions have been eliminated in consolidation. No material activity in any subsidiaries. Revenue Recognition The Company recognizes revenue in accordance with ASC 606, “Revenue from Contracts with Customers” (“ASC 606”). In accordance with ASC 606, the Company applies the following methodology to recognize revenue: 1) Identify the contract with a customer. 2) Identify the performance obligations in the contract. 3) Determine the transaction price. 4) Allocate the transaction price to the performance obligations in the contract. 5) Recognize revenue when (or as) the entity satisfies a performance obligation. ASC 606 provides that sales revenue is recognized when control of the promised goods or services is transferred to customers at an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. The Company generally satisfies performance obligations upon shipment of the product or service to the customer. This is consistent with the time in which the customer obtains control of the product or service. Returns. Our estimate of the provision for returns is based upon our most recent historical experience of actual customer returns. Additionally, we consider other factors when estimating our current period return provision, including levels of inventory in our distribution channel as well as significant market changes which may impact future expected returns, and make adjustments to our current period provision for returns when it appears product returns may differ from our original estimates. These returns have not been significant to the Company’s revenues in the accompanying financial statements. Wholesale policies: Delivery. Purchase Price & Payments. Seller agrees to sell the Goods to Buyer for Fifty Percent (50%) off Sellers listed retail price (see Exhibit A). Seller will provide an invoice to Buyer at the time of delivery. All invoices must be paid, in full, within thirty (30) days. Any balances not paid within thirty (30) days will be subject to a five percent (5%) late payment penalty. In the event Buyer exceeds the aggregate of $500,000 worth of aforementioned products having been purchased, delivered, and paid for, Buyer will be entitled to an additional Five Percent (5%) discount up to the aggregate of $750,000.00. In the event Buyer exceeds the aggregate of $750,000 worth of aforementioned products having been purchased, delivered, and paid for, Buyer will be entitled to an additional Five Percent (5%) discount up to the aggregate of $1,500,000.00. All future sales after initial $1,500,000 in aggregate purchases will be sold at 60% off retail. THERAPEUTIC SOLUTIONS INTERNATIONAL, INC. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2023 Inspection of Goods & Rejection. Risk of Loss. Retail policies of e-commerce: Shipping. Out of Stock. Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000 0 0 Inventories Inventories are stated at lower of cost (using the first-in, first-out method, “FIFO”) or market. Inventories consist of purchased materials and assembly items. Derivative Liabilities A derivative is an instrument whose value is “derived” from an underlying instrument or index such as a future, forward, swap, option contract, or other financial instrument with similar characteristics, including certain derivative instruments embedded in other contracts and for hedging activities. As a matter of policy, the Company does not invest in separable financial derivatives or engage in hedging transactions. However, the Company entered into certain debt financing transactions in fiscal 2023 and 2022, as disclosed in Note 7 containing certain conversion features that have resulted in the instruments being deemed derivatives. We evaluate such derivative instruments to properly classify such instruments within equity or as liabilities in our financial statements. Our policy is to settle instruments indexed to our common shares on a first-in-first-out basis. The classification of a derivative instrument is reassessed at each reporting date. If the classification changes as a result of events during a reporting period, the instrument is reclassified as of the date of the event that caused the reclassification. There is no limit on the number of times a contract may be reclassified. THERAPEUTIC SOLUTIONS INTERNATIONAL, INC. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2023 Instruments classified as derivative liabilities are remeasured using the Black-Scholes model at each reporting period (or upon reclassification) and the change in fair value is recorded on our consolidated statement of operations. We recorded derivative liabilities of $ 292,699 202,144 Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, prepaids, convertible notes, and payables. The carrying amount of cash and cash equivalents and payables approximates fair value because of the short-term nature of these items. Fair value is an exit price, representing the amount that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. Fair value measurements are required to be disclosed by level within the following fair value hierarchy: Level 1 – Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date. Level 2 – Inputs (other than quoted prices included in Level 1) are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the instrument’s anticipated life. Level 3 – Inputs lack observable market data to corroborate management’s estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. When determining fair value, whenever possible the Company uses observable market data, and relies on unobservable inputs only when observable market data is not available. As of September 30, 2023 and December 31, 2022, the Company has level 3 fair value calculations on derivative liabilities. The table below reflects the results of our Level 3 fair value calculations: The following is the change in derivative liability for the three months ended September 30, 2023: Schedule of Change in Derivative Liability Balance, December 31, 2022 $ 202,144 Issuance of new derivative liabilities 328,433 Conversions (331,714 ) Change in fair market value of derivative liabilities 93,836 Balance, September 30, 2023 $ 292,699 Use of Estimates Estimates were made relating to valuation allowances, impairment of assets, share-based compensation expense and accruals. Actual results could differ materially from those estimates. Comprehensive Loss Comprehensive loss for the periods reported was comprised solely of the Company’s net loss. Non-Controlling Interests Non-controlling interests disclosed within the consolidated statement of operations represent the minority ownership’s 32 Net Loss Per Share Basic loss per share is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the period of computation. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if potential common shares had been issued, if such additional common shares were dilutive. Since we had net losses for all the periods presented, basic and diluted loss per share are the same, and additional potential common shares have been excluded as their effect would be antidilutive. As of September 30, 2023, and 2022, a total of 1,259,591,300 211,919,728, THERAPEUTIC SOLUTIONS INTERNATIONAL, INC. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2023 Depreciation and Amortization Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. Amortization is computed using the straight-line method over the term of the agreement. Depreciation expense for the nine months ended September 30, 2023, and 2022 was $ 8,161 3,489 Intangible Assets Intangible assets consisted primarily of intellectual properties such as proprietary nutraceutical formulations. Intellectual assets are capitalized in accordance with ASC Topic 350 “Intangibles – Goodwill and Other.” Intangible assets with finite lives are amortized over their respective estimated lives and reviewed for impairment whenever events or other changes in circumstances indicate that the carrying amount may not be recoverable. Amortization expense for the nine months ended September 30, 2023, and 2022 was $ 222,581 191,192 Long-lived Assets In accordance with ASC 360, Property, Plant and Equipment, the carrying value of intangible assets and other long-lived assets is reviewed on a regular basis for the existence of facts or circumstances that may suggest impairment. The Company recognizes impairment when the sum of the expected undiscounted future cash flows is less than the carrying amount of the asset. Impairment losses, if any, are measured as the excess of the carrying amount of the asset over its estimated fair value. Research and Development Research and Development costs are expensed as incurred. Research and Development expenses were $ 410,146 1,177,123 Income Taxes The Company accounts for income taxes under ASC 740 “Income Taxes,” “Accounting for Income Taxes” “Accounting for Uncertainty in Income Taxes – an Interpretation of FASB Statement No. 109.” Stock-Based Compensation Compensation expense for stock issued to employees is determined as the fair value of consideration or services received or the fair value of the equity instruments issued, whichever is more reliably measured. The Financial Accounting Standards Board (FASB) issued ASU 2018-07 to expand the scope of Topic 718 to include share-based payments issued to nonemployees. The effective date for public companies is for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. For all other entities, the effective date is fiscal years beginning after December 15, 2019. The Company adopted during the year ended December 31, 2018 for which there was no impact on the consolidated financial statements. The Company issues shares for multiyear consulting agreements which are restricted and nonrefundable shares. Leases On February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). The new standard requires lessees to recognize most leases on their balance sheets as lease liabilities with corresponding right-of-use assets and eliminates certain real estate-specific provisions. ASU 2016-02 became effective for the Company in the first quarter of 2019 and was adopted on a modified retrospective transition basis for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The Company recorded a Right-of-use asset and a Lease Liability of $ 131,818 Recently Issued Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, Debt —Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”). This update simplifies the accounting for certain convertible instruments by removing the separation models for convertible debt with a cash conversion feature and for convertible instruments with a beneficial conversion feature. As a result, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. Additionally, this update amends the diluted earnings per share calculation for convertible instruments by requiring the use of the if-converted method. The treasury stock method is no longer available. Entities may adopt the requirements of ASU 2020-06 using either a full or modified retrospective approach, and it is effective for public businesses, excluding entities eligible to be smaller reporting companies, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The accounting guidance has been adopted with no significant financial statement impact. Management does not believe that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company’s financial statement presentation or disclosures. THERAPEUTIC SOLUTIONS INTERNATIONAL, INC. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2023

Prepaid expense and other curre

Prepaid expense and other current assets	9 Months Ended
	Sep. 30, 2023
Prepaid Expense And Other Current Assets
Prepaid expense and other current assets	Note 3 – Prepaid expense and other current assets Prepaid expenses and other current assets consist of the following: Schedule of Prepaid Expenses and Other Current Assets September 30, 2023 December 31, 2022 Prepaid consulting $ 16,939 $ 148,550 Insurance 1,601 1,141 Prepaid costs and other 24,121 62,661 Total $ 42,661 $ 212,352 THERAPEUTIC SOLUTIONS INTERNATIONAL, INC. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2023

Fixed assets

Fixed assets	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Fixed assets	Note 4 – Fixed assets Fixed assets consist of the following: Schedule of Fixed Assets September 30, 2023 December 31, 2022 Land $ 347,381 $ 235,223 Vehicles 50,514 50,514 Computer hardware 6,135 6,135 Office furniture and equipment 7,912 7,912 Shipping and other equipment 1,575 1,575 Total 413,517 301,359 Accumulated depreciation (36,441 ) (28,281 ) Property and equipment, net $ 377,076 $ 273,078 Depreciation expense was $ 8,161 3,489

Other assets

Other assets	9 Months Ended
	Sep. 30, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other assets	Note 5 – Other assets Other assets consist of the following: Schedule of Other Assets September 30, 2023 December 31, 2022 Prepaid consulting $ - $ 7,537 Deposit 4,123 4,123 Licenses, net 2,780,379 3,002,960 Total $ 2,784,502 $ 3,014,620 As of June 1, 2019, we entered into a license agreement, which will be amortized over the life of the Patent. The Patent expires December 31, 2032. The Exclusive Patent License to the Jadi Cell is for use under the designated areas of CTE (Chronic Traumatic Encephalopathy), and TBI (Traumatic Brain Injury). The Jadi Cell is an cGMP grade and Research grade manufactured allogenic mesenchymal stem cells derived from US Patent No.: 9,803,176 B2. THERAPEUTIC SOLUTIONS INTERNATIONAL, INC. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2023 Prepaid consulting agreements are for one to two years and are expensed monthly over the term of the agreement. The net licenses amount above consists of the following: Schedule of Net Licenses September 30, 2023 December 31, 2022 License $ 3,261,122 $ 3,261,122 Accumulated amortization (480,743 ) (258,162 ) Licenses, net $ 2,780,379 $ 3,002,960 Amortization expense for the nine months ended September 30, 2023, and 2022 was $ 222,581 191,192

Notes Payable-Related Party

Notes Payable-Related Party	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Notes Payable-Related Party	Note 6 - Notes Payable-Related Party At September 30, 2023 and December 31, 2022, the Company has unsecured interest-bearing demand notes outstanding to certain officers and directors amounting to $ 694,257 988,672 3,956 12,956

Convertible Notes Payable

Convertible Notes Payable	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Convertible Notes Payable	Note 7 – Convertible Notes Payable At various times during the nine months ended September 30, 2023, the Company entered into convertible promissory notes with principal amounts totaling $ 283,250 250,750 32,500 10 mature on dates ranging from April 11, 2024, to September 29, 2024 The conversion price per share is equal to 63% of the average of the three (3) lowest trading prices of the Company’s common stock during the fifteen (15) trading days immediately preceding the applicable conversion date. The trading price is defined within the agreement as the closing bid price on the applicable trading market. The Company has the option to prepay the convertible notes in the first 180 days from closing subject to prepayment penalties ranging from 120% to 145% of principal balance plus interest, depending upon the date of prepayment. The convertible promissory notes include various default provisions for which the default interest rate increases to 22% per annum with the outstanding principal and accrued interest increasing by 150%. 1,259,591,300 Derivative liabilities These convertible promissory notes are convertible into a variable number of shares of common stock for which there is not a floor to the number of common stock we might be required to issue. Based on the requirements of ASC 815 Derivatives and Hedging, the conversion feature represented an embedded derivative that is required to be bifurcated and accounted for as a separate derivative liability. The derivative liability is originally recorded at its estimated fair value and is required to be revalued at each conversion event and reporting period. Changes in the derivative liability fair value are reported in operating results each reporting period. For the notes issued during the nine months ended September 30, 2023, the Company valued the conversion feature on the date of issuance resulting in an initial liability of $ 628,437 78,868 0.0008 0.0034 0.0011 0.006 0 124 160 4.67 5.46 one year THERAPEUTIC SOLUTIONS INTERNATIONAL, INC. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2023 During the nine months ended September 30, 2023, convertible notes with principal and accrued interest balances totaling $ 338,577 were converted into 218,504,885 shares of common stock. At each conversion date, the Company recalculated the value of the derivative liability associated with the convertible note recording a gain (loss) in connection with the change in fair market value. In addition, the fair value of the shares of common stock issued in excess or deficit of the pro-rata portion of the derivative liability as compared to the portion of the convertible note converted was recorded as a loss or gain on derivative liabilities. During the nine months ended September 30, 2023, the Company recorded $ 100,807 to gain on derivative liabilities in connection with these conversions. The derivative liabilities were revalued using the Black-Scholes option pricing model with the following assumptions: conversion prices ranging from $ 0.0008 to $ 0.004 , the closing stock price of the Company’s common stock on the date of valuation ranging from $ 0.001 to $ 0.006 , an expected dividend yield of 0 %, expected volatility ranging from 110 % to 193 %, risk-free interest rates ranging from 4.55 % to 5.37 %, and expected terms of 0.48 to 0.50 years. On September 30, 2023, the derivative liabilities on the remaining convertible notes were revalued at $ 292,699 93,836 0.0008 0.002 0 157 175 5.46 0.53 1 The Company amortizes the discounts over the term of the convertible promissory notes using the straight-line method which is similar to the effective interest method. During the nine months ended September 30, 2023, and 2022, the Company amortized $ 299,268 461,058 157,861

Equity

Equity	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Equity	Note 8 – Equity Our authorized capital stock consists of an aggregate of 5,505,000,000 5,500,000,000 0.001 5,000,000 3,450,665,355 2 Our non-controlling interest’s authorized capital stock consists of an aggregate of 505,000,000 500,000,000 0.0001 5,000,000 18,308,333 0 In 2022, we issued 44,500,000 445,000 In 2022, we issued 32,412,577 691,520 In 2022, we committed to issue 3,000,000 18,000 In 2022, we issued 4,812,259 67,399 In 2022, we issued 149,402,390 3,107,570 In 2022, we issued 11,000,000 242,320 In 2022, we issued 64,139,744 1,313,772 In 2022, we committed to issue 4,054,054 15,000 In 2023, we issued 445,180,614 677,378 In 2023, we issued 47,757,394 86,161 In 2023, we issued 4,081,632 20,000 In 2023, we issued 276,254,885 787,133 In 2023, we issued 60,000,000 96,000 On August 4, 2022, the Board of Directors designated “Series A Preferred Stock” and caused to be filed a Certificate of Designation pursuant to NRS 78.1955 with the State of Nevada, and upon approval the Board has issued One (1) share of Series A Preferred Stock to Thomas E. Ichim, and One (1) share of Series A Preferred Stock to Timothy G. Dixon. The Holder of the Series A Preferred Stock shall be entitled to vote on all matters subject to a vote or written consent of the holders of the Corporation’s Common Stock, and on all such matters, the share of Series A Preferred Stock shall be entitled to that number of votes equal to the number of votes that all issued and outstanding shares of Common Stock and all other securities of the Corporation are entitled to, as of any such date of determination, on a fully diluted basis, plus One Million (1,000,000) votes, it being the intention that the Holder(s) of the Series A Preferred Stock shall have effective voting control of the Corporation, on a fully diluted basis. The Holder(s) of the Series A Preferred Stock shall vote together with the holders of Common Stock as a single class On August 9, 2022, we issued 2 0.001 During the nine months ended September 30, 2023, the Company’s subsidiary, Res Nova Bio, Inc., issued shares of its common stock to third parties which represented 32 1,672 THERAPEUTIC SOLUTIONS INTERNATIONAL, INC. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2023

Subsequent events

Subsequent events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent events	Note 9 – Subsequent events On October 2, 2023, we issued 2,500,000 0.0015 On October 5, 2023, we issued 35,702,240 34,274 On October 13, 2023, we filed an amendment of the articles of incorporation to increase the authorized shares from 4,505,000,000 5,505,000,000 5,500,000,000 5,000,000 On October 13, 2023, we issued 46,832,386 41,212 On October 16, 2023, we issued 60,000,000 90,000 On October 16, 2023, we issued 65,000,000 0.0015 On October 25, 2023, we issued 75,749,443 78,779 In accordance with ASC 855, the Company has analyzed its operations subsequent to November 17, 2022, through the date these financial statements were issued, and has determined that it does not have any other material subsequent events to disclose in these financial statements.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 10 – Commitments and Contingencies Effective March 22, 2023, the Company entered into a sixth amendment to a Lease Agreement for property located in Oceanside, CA. The lease consists of approximately 1,700 April 30, 2028 18,988 18,783 The lease will expire in 2028. The weighted average discount rate used for this lease is 5

Basis of presentation and sig_2

Basis of presentation and significant accounting policies (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements and accompanying notes have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). In the opinion of the Company’s management, the consolidated financial statements include all adjustments, which include only normal recurring adjustments, necessary for the fair presentation of the Company’s financial position for the periods presented.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of Therapeutic Solutions International, Inc., its wholly owned subsidiaries, and its 68% owned subsidiary Res Nova Bio, Inc. All significant intercompany balances and transactions have been eliminated in consolidation. No material activity in any subsidiaries.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC 606, “Revenue from Contracts with Customers” (“ASC 606”). In accordance with ASC 606, the Company applies the following methodology to recognize revenue: 1) Identify the contract with a customer. 2) Identify the performance obligations in the contract. 3) Determine the transaction price. 4) Allocate the transaction price to the performance obligations in the contract. 5) Recognize revenue when (or as) the entity satisfies a performance obligation. ASC 606 provides that sales revenue is recognized when control of the promised goods or services is transferred to customers at an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. The Company generally satisfies performance obligations upon shipment of the product or service to the customer. This is consistent with the time in which the customer obtains control of the product or service. Returns. Our estimate of the provision for returns is based upon our most recent historical experience of actual customer returns. Additionally, we consider other factors when estimating our current period return provision, including levels of inventory in our distribution channel as well as significant market changes which may impact future expected returns, and make adjustments to our current period provision for returns when it appears product returns may differ from our original estimates. These returns have not been significant to the Company’s revenues in the accompanying financial statements. Wholesale policies: Delivery. Purchase Price & Payments. Seller agrees to sell the Goods to Buyer for Fifty Percent (50%) off Sellers listed retail price (see Exhibit A). Seller will provide an invoice to Buyer at the time of delivery. All invoices must be paid, in full, within thirty (30) days. Any balances not paid within thirty (30) days will be subject to a five percent (5%) late payment penalty. In the event Buyer exceeds the aggregate of $500,000 worth of aforementioned products having been purchased, delivered, and paid for, Buyer will be entitled to an additional Five Percent (5%) discount up to the aggregate of $750,000.00. In the event Buyer exceeds the aggregate of $750,000 worth of aforementioned products having been purchased, delivered, and paid for, Buyer will be entitled to an additional Five Percent (5%) discount up to the aggregate of $1,500,000.00. All future sales after initial $1,500,000 in aggregate purchases will be sold at 60% off retail. THERAPEUTIC SOLUTIONS INTERNATIONAL, INC. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2023 Inspection of Goods & Rejection. Risk of Loss. Retail policies of e-commerce: Shipping. Out of Stock.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000 0 0
Inventories	Inventories Inventories are stated at lower of cost (using the first-in, first-out method, “FIFO”) or market. Inventories consist of purchased materials and assembly items.
Derivative Liabilities	Derivative Liabilities A derivative is an instrument whose value is “derived” from an underlying instrument or index such as a future, forward, swap, option contract, or other financial instrument with similar characteristics, including certain derivative instruments embedded in other contracts and for hedging activities. As a matter of policy, the Company does not invest in separable financial derivatives or engage in hedging transactions. However, the Company entered into certain debt financing transactions in fiscal 2023 and 2022, as disclosed in Note 7 containing certain conversion features that have resulted in the instruments being deemed derivatives. We evaluate such derivative instruments to properly classify such instruments within equity or as liabilities in our financial statements. Our policy is to settle instruments indexed to our common shares on a first-in-first-out basis. The classification of a derivative instrument is reassessed at each reporting date. If the classification changes as a result of events during a reporting period, the instrument is reclassified as of the date of the event that caused the reclassification. There is no limit on the number of times a contract may be reclassified. THERAPEUTIC SOLUTIONS INTERNATIONAL, INC. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2023 Instruments classified as derivative liabilities are remeasured using the Black-Scholes model at each reporting period (or upon reclassification) and the change in fair value is recorded on our consolidated statement of operations. We recorded derivative liabilities of $ 292,699 202,144
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, prepaids, convertible notes, and payables. The carrying amount of cash and cash equivalents and payables approximates fair value because of the short-term nature of these items. Fair value is an exit price, representing the amount that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. Fair value measurements are required to be disclosed by level within the following fair value hierarchy: Level 1 – Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date. Level 2 – Inputs (other than quoted prices included in Level 1) are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the instrument’s anticipated life. Level 3 – Inputs lack observable market data to corroborate management’s estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. When determining fair value, whenever possible the Company uses observable market data, and relies on unobservable inputs only when observable market data is not available. As of September 30, 2023 and December 31, 2022, the Company has level 3 fair value calculations on derivative liabilities. The table below reflects the results of our Level 3 fair value calculations: The following is the change in derivative liability for the three months ended September 30, 2023: Schedule of Change in Derivative Liability Balance, December 31, 2022 $ 202,144 Issuance of new derivative liabilities 328,433 Conversions (331,714 ) Change in fair market value of derivative liabilities 93,836 Balance, September 30, 2023 $ 292,699
Use of Estimates	Use of Estimates Estimates were made relating to valuation allowances, impairment of assets, share-based compensation expense and accruals. Actual results could differ materially from those estimates.
Comprehensive Loss	Comprehensive Loss Comprehensive loss for the periods reported was comprised solely of the Company’s net loss.
Non-Controlling Interests	Non-Controlling Interests Non-controlling interests disclosed within the consolidated statement of operations represent the minority ownership’s 32
Net Loss Per Share	Net Loss Per Share Basic loss per share is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the period of computation. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if potential common shares had been issued, if such additional common shares were dilutive. Since we had net losses for all the periods presented, basic and diluted loss per share are the same, and additional potential common shares have been excluded as their effect would be antidilutive. As of September 30, 2023, and 2022, a total of 1,259,591,300 211,919,728, THERAPEUTIC SOLUTIONS INTERNATIONAL, INC. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2023
Depreciation and Amortization	Depreciation and Amortization Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. Amortization is computed using the straight-line method over the term of the agreement. Depreciation expense for the nine months ended September 30, 2023, and 2022 was $ 8,161 3,489
Intangible Assets	Intangible Assets Intangible assets consisted primarily of intellectual properties such as proprietary nutraceutical formulations. Intellectual assets are capitalized in accordance with ASC Topic 350 “Intangibles – Goodwill and Other.” Intangible assets with finite lives are amortized over their respective estimated lives and reviewed for impairment whenever events or other changes in circumstances indicate that the carrying amount may not be recoverable. Amortization expense for the nine months ended September 30, 2023, and 2022 was $ 222,581 191,192
Long-lived Assets	Long-lived Assets In accordance with ASC 360, Property, Plant and Equipment, the carrying value of intangible assets and other long-lived assets is reviewed on a regular basis for the existence of facts or circumstances that may suggest impairment. The Company recognizes impairment when the sum of the expected undiscounted future cash flows is less than the carrying amount of the asset. Impairment losses, if any, are measured as the excess of the carrying amount of the asset over its estimated fair value.
Research and Development	Research and Development Research and Development costs are expensed as incurred. Research and Development expenses were $ 410,146 1,177,123
Income Taxes	Income Taxes The Company accounts for income taxes under ASC 740 “Income Taxes,” “Accounting for Income Taxes” “Accounting for Uncertainty in Income Taxes – an Interpretation of FASB Statement No. 109.”
Stock-Based Compensation	Stock-Based Compensation Compensation expense for stock issued to employees is determined as the fair value of consideration or services received or the fair value of the equity instruments issued, whichever is more reliably measured. The Financial Accounting Standards Board (FASB) issued ASU 2018-07 to expand the scope of Topic 718 to include share-based payments issued to nonemployees. The effective date for public companies is for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. For all other entities, the effective date is fiscal years beginning after December 15, 2019. The Company adopted during the year ended December 31, 2018 for which there was no impact on the consolidated financial statements. The Company issues shares for multiyear consulting agreements which are restricted and nonrefundable shares.
Leases	Leases On February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). The new standard requires lessees to recognize most leases on their balance sheets as lease liabilities with corresponding right-of-use assets and eliminates certain real estate-specific provisions. ASU 2016-02 became effective for the Company in the first quarter of 2019 and was adopted on a modified retrospective transition basis for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The Company recorded a Right-of-use asset and a Lease Liability of $ 131,818
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, Debt —Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”). This update simplifies the accounting for certain convertible instruments by removing the separation models for convertible debt with a cash conversion feature and for convertible instruments with a beneficial conversion feature. As a result, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. Additionally, this update amends the diluted earnings per share calculation for convertible instruments by requiring the use of the if-converted method. The treasury stock method is no longer available. Entities may adopt the requirements of ASU 2020-06 using either a full or modified retrospective approach, and it is effective for public businesses, excluding entities eligible to be smaller reporting companies, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The accounting guidance has been adopted with no significant financial statement impact. Management does not believe that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company’s financial statement presentation or disclosures.

Basis of presentation and sig_3

Basis of presentation and significant accounting policies (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Schedule of Change in Derivative Liability	The following is the change in derivative liability for the three months ended September 30, 2023: Schedule of Change in Derivative Liability Balance, December 31, 2022 $ 202,144 Issuance of new derivative liabilities 328,433 Conversions (331,714 ) Change in fair market value of derivative liabilities 93,836 Balance, September 30, 2023 $ 292,699

Prepaid expense and other cur_2

Prepaid expense and other current assets (Tables)	9 Months Ended
	Sep. 30, 2023
Prepaid Expense And Other Current Assets
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consist of the following: Schedule of Prepaid Expenses and Other Current Assets September 30, 2023 December 31, 2022 Prepaid consulting $ 16,939 $ 148,550 Insurance 1,601 1,141 Prepaid costs and other 24,121 62,661 Total $ 42,661 $ 212,352

Fixed assets (Tables)

Fixed assets (Tables)	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Schedule of Fixed Assets	Fixed assets consist of the following: Schedule of Fixed Assets September 30, 2023 December 31, 2022 Land $ 347,381 $ 235,223 Vehicles 50,514 50,514 Computer hardware 6,135 6,135 Office furniture and equipment 7,912 7,912 Shipping and other equipment 1,575 1,575 Total 413,517 301,359 Accumulated depreciation (36,441 ) (28,281 ) Property and equipment, net $ 377,076 $ 273,078

Other assets (Tables)

Other assets (Tables)	9 Months Ended
	Sep. 30, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Assets	Other assets consist of the following: Schedule of Other Assets September 30, 2023 December 31, 2022 Prepaid consulting $ - $ 7,537 Deposit 4,123 4,123 Licenses, net 2,780,379 3,002,960 Total $ 2,784,502 $ 3,014,620
Schedule of Net Licenses	Prepaid consulting agreements are for one to two years and are expensed monthly over the term of the agreement. The net licenses amount above consists of the following: Schedule of Net Licenses September 30, 2023 December 31, 2022 License $ 3,261,122 $ 3,261,122 Accumulated amortization (480,743 ) (258,162 ) Licenses, net $ 2,780,379 $ 3,002,960

Organization and Business Des_2

Organization and Business Description (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		194 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Entity incorporation date			Aug. 06, 2007
Net income loss	$ 602,041	$ 946,462	$ 1,742,322	$ 2,738,142	$ 19,400,000

Schedule of Change in Derivativ

Schedule of Change in Derivative Liability (Details)	9 Months Ended
	Sep. 30, 2023 USD ($)
Accounting Policies [Abstract]
Beginning Balance	$ 202,144
Issuance of new derivative liabilities	328,433
Conversions	(331,714)
Change in fair market value of derivative liabilities	93,836
Ending Balance	$ 292,699

Basis of presentation and sig_4

Basis of presentation and significant accounting policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Payments description			Seller agrees to sell the Goods to Buyer for Fifty Percent (50%) off Sellers listed retail price (see Exhibit A). Seller will provide an invoice to Buyer at the time of delivery. All invoices must be paid, in full, within thirty (30) days. Any balances not paid within thirty (30) days will be subject to a five percent (5%) late payment penalty. In the event Buyer exceeds the aggregate of $500,000 worth of aforementioned products having been purchased, delivered, and paid for, Buyer will be entitled to an additional Five Percent (5%) discount up to the aggregate of $750,000.00. In the event Buyer exceeds the aggregate of $750,000 worth of aforementioned products having been purchased, delivered, and paid for, Buyer will be entitled to an additional Five Percent (5%) discount up to the aggregate of $1,500,000.00. All future sales after initial $1,500,000 in aggregate purchases will be sold at 60% off retail.
Cash, FDIC insured amount	$ 250,000		$ 250,000
Cash, uninsured amount	0		0		$ 0
Derivative liabilities	292,699		$ 292,699		202,144
Antidilutive securities excluded from computation of earnings per share			1,259,591,300	211,919,728
Depreciation expense			$ 8,161	$ 3,489
Amortization expense of intangible assets			222,581	191,192
Research and development expense	148,879	$ 275,071	410,146	$ 1,177,123
Right-of-use asset	131,818		131,818		$ 8,612
Lease liability	$ 131,818		$ 131,818
ResNova Bio Inc [Member]
Equity Method Investment, Ownership Percentage	32%		32%

Schedule of Prepaid Expenses an

Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Prepaid Expense And Other Current Assets
Prepaid consulting	$ 16,939	$ 148,550
Insurance	1,601	1,141
Prepaid costs and other	24,121	62,661
Total	$ 42,661	$ 212,352

Schedule of Fixed Assets (Detai

Schedule of Fixed Assets (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total	$ 413,517	$ 301,359
Accumulated depreciation	(36,441)	(28,281)
Property and equipment, net	377,076	273,078
Land [Member]
Property, Plant and Equipment [Line Items]
Total	347,381	235,223
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Total	50,514	50,514
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	6,135	6,135
Office Furniture and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	7,912	7,912
Shipping and Other Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	$ 1,575	$ 1,575

Fixed assets (Details Narrative

Fixed assets (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 8,161	$ 3,489

Schedule of Other Assets (Detai

Schedule of Other Assets (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid consulting		$ 7,537
Deposit	4,123	4,123
Licenses, net	2,780,379	3,002,960
Total	$ 2,784,502	$ 3,014,620

Schedule of Net Licenses (Detai

Schedule of Net Licenses (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
License	$ 3,261,122	$ 3,261,122
Accumulated amortization	(480,743)	(258,162)
Licenses, net	$ 2,780,379	$ 3,002,960

Other assets (Details Narrative

Other assets (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Amortization expenses	$ 222,581	$ 191,192

Notes Payable-Related Party (De

Notes Payable-Related Party (Details Narrative) - Officers and Directors [Member] - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Notes payable related party	$ 694,257		$ 988,672
Accrued interest	$ 3,956	$ 12,956

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative)	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($) $ / shares shares	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) $ / shares shares	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Debt Instrument [Line Items]
Proceeds from convertible debt			$ 250,750	$ 415,000
Derivative liabilities	$ 292,699		292,699		$ 202,144
Gain loss on derivative liabilities	(60,124)	$ (32,205)	(93,836)	233,303
Amortization of interest expenses			299,267	461,058
Convertible Promissory Note [Member]
Debt Instrument [Line Items]
Debt discount	$ 157,861		157,861
Amortization of interest expenses			299,268	$ 461,058
Derivative [Member]
Debt Instrument [Line Items]
Derivative issuance liabilities			628,437
Loss on derivative liabilities			$ 78,868
Derivative [Member] | Measurement Input, Conversion Price [Member] | Minimum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input | $ / shares	0.0008		0.0008
Derivative [Member] | Measurement Input, Conversion Price [Member] | Maximum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input | $ / shares	0.0034		0.0034
Derivative [Member] | Measurement Input, Share Price [Member] | Minimum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input | $ / shares	0.0011		0.0011
Derivative [Member] | Measurement Input, Share Price [Member] | Maximum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input | $ / shares	0.006		0.006
Derivative [Member] | Measurement Input, Expected Dividend Rate [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input	0		0
Derivative [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input	1.24		1.24
Derivative [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input	1.60		1.60
Derivative [Member] | Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input	4.67		4.67
Derivative [Member] | Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input	5.46		5.46
Derivative [Member] | Measurement Input, Expected Term [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input term			1 year
Convertible Promissory Note [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 283,250		$ 283,250
Proceeds from convertible debt			250,750
Debt discount	$ 32,500		$ 32,500
Interest rate percentage	10%		10%
Debt maturity date description			mature on dates ranging from April 11, 2024, to September 29, 2024
Debt conversion description			The conversion price per share is equal to 63% of the average of the three (3) lowest trading prices of the Company’s common stock during the fifteen (15) trading days immediately preceding the applicable conversion date. The trading price is defined within the agreement as the closing bid price on the applicable trading market. The Company has the option to prepay the convertible notes in the first 180 days from closing subject to prepayment penalties ranging from 120% to 145% of principal balance plus interest, depending upon the date of prepayment. The convertible promissory notes include various default provisions for which the default interest rate increases to 22% per annum with the outstanding principal and accrued interest increasing by 150%.
Common shares reserve for future issuance | shares	1,259,591,300		1,259,591,300
Convertible Notes [Member]
Debt Instrument [Line Items]
Debt Conversion, Original Debt, Amount			$ 338,577
Debt Conversion, Converted Instrument, Shares Issued | shares			218,504,885
Derivative, Gain on Derivative			$ 100,807
Convertible Notes [Member] | Measurement Input, Conversion Price [Member] | Minimum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input | $ / shares	0.0008		0.0008
Convertible Notes [Member] | Measurement Input, Conversion Price [Member] | Maximum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input | $ / shares	0.004		0.004
Convertible Notes [Member] | Measurement Input, Share Price [Member] | Minimum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input | $ / shares	0.001		0.001
Convertible Notes [Member] | Measurement Input, Share Price [Member] | Maximum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input | $ / shares	0.006		0.006
Convertible Notes [Member] | Measurement Input, Expected Dividend Rate [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input	0		0
Convertible Notes [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input	1.10		1.10
Convertible Notes [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input	1.93		1.93
Convertible Notes [Member] | Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input	4.55		4.55
Convertible Notes [Member] | Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input	5.37		5.37
Convertible Notes [Member] | Measurement Input, Expected Term [Member] | Minimum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input term			5 months 23 days
Convertible Notes [Member] | Measurement Input, Expected Term [Member] | Maximum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input term			6 months
Remaining Convertible Notes [Member]
Debt Instrument [Line Items]
Derivative liabilities	$ 292,699		$ 292,699
Gain loss on derivative liabilities			$ 93,836
Remaining Convertible Notes [Member] | Measurement Input, Share Price [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input | $ / shares	0.002		0.002
Remaining Convertible Notes [Member] | Measurement Input, Expected Dividend Rate [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input	0		0
Remaining Convertible Notes [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input	1.57		1.57
Remaining Convertible Notes [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input	1.75		1.75
Remaining Convertible Notes [Member] | Measurement Input, Risk Free Interest Rate [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input	5.46		5.46
Remaining Convertible Notes [Member] | Measurement Input, Expected Term [Member] | Minimum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input term			6 months 10 days
Remaining Convertible Notes [Member] | Measurement Input, Expected Term [Member] | Maximum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input term			1 year
Remaining Convertible Notes [Member] | Measurement Input, Exercise Price [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input | $ / shares	0.0008		0.0008

Equity (Details Narrative)

Equity (Details Narrative) - USD ($)			3 Months Ended		9 Months Ended		12 Months Ended
	Jan. 03, 2023	Aug. 04, 2022	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Oct. 13, 2023	Aug. 09, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Capital Units, Authorized			5,505,000,000		5,505,000,000
Common Stock, Shares Authorized			5,500,000,000		5,500,000,000		5,500,000,000	5,500,000,000
Common Stock, Par or Stated Value Per Share			$ 0.001		$ 0.001		$ 0.001
Preferred Stock, Shares Authorized			5,000,000		5,000,000		5,000,000	5,000,000
Common Stock, Shares, Outstanding			3,450,665,355		3,450,665,355		2,617,390,830
Preferred Stock, Shares Outstanding			2		2		2
Common stock issued for investment in Private Placement			$ 189,026		$ 677,378	$ 445,000
Common stock issued for services			6,561	$ 100,878	86,161	508,078
Common stock issued for salaries					20,000	29,999
Common stock issued for license						3,107,570
Common stock issued for prepaid fees				93,500		242,320
Common stock issued for conversion of convertible notes			$ 129,414	$ 272,919	$ 787,133	$ 943,432
Preferred stock, voting rights		the Board of Directors designated “Series A Preferred Stock” and caused to be filed a Certificate of Designation pursuant to NRS 78.1955 with the State of Nevada, and upon approval the Board has issued One (1) share of Series A Preferred Stock to Thomas E. Ichim, and One (1) share of Series A Preferred Stock to Timothy G. Dixon. The Holder of the Series A Preferred Stock shall be entitled to vote on all matters subject to a vote or written consent of the holders of the Corporation’s Common Stock, and on all such matters, the share of Series A Preferred Stock shall be entitled to that number of votes equal to the number of votes that all issued and outstanding shares of Common Stock and all other securities of the Corporation are entitled to, as of any such date of determination, on a fully diluted basis, plus One Million (1,000,000) votes, it being the intention that the Holder(s) of the Series A Preferred Stock shall have effective voting control of the Corporation, on a fully diluted basis. The Holder(s) of the Series A Preferred Stock shall vote together with the holders of Common Stock as a single class
Preferred stock, shares issued			2		2		2		2
Preferred stock, par value			$ 0.001		$ 0.001		$ 0.001		$ 0.001
Equity, Attributable to Noncontrolling Interest			$ 1,672		$ 1,672
ResNova Bio Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Equity Method Investment, Ownership Percentage			32%		32%
Convertible Notes Payable [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for conversion of convertible notes, shares	4,054,054				276,254,885		64,139,744
Common stock issued for conversion of convertible notes	$ 15,000				$ 787,133		$ 1,313,772
Land Development [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for conversion of convertible notes, shares					60,000,000
Prepaid Fees [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for prepaid fees, shares							11,000,000
Common stock issued for prepaid fees							$ 242,320
Salaries [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for salaries, shares					4,081,632		4,812,259
Common stock issued for salaries					$ 20,000		$ 67,399
Land Development [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for salaries					$ 96,000
Consulting Services [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for cash, shares	3,000,000				47,757,394		32,412,577
Common stock issued for services	$ 18,000				$ 86,161		$ 691,520
License [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for license, shares							149,402,390
Common stock issued for license							$ 3,107,570
Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for investment in Private Placement, shares					445,180,614		44,500,000
Common stock issued for investment in Private Placement					$ 677,378		$ 445,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common Stock, Shares Authorized			5,500,000,000		5,500,000,000
Common stock issued for investment in Private Placement, shares			175,089,179		445,180,614	44,500,000
Common stock issued for investment in Private Placement			$ 175,089		$ 445,180	$ 44,500
Common stock issued for cash, shares			1,757,394	9,302,577	47,757,394	25,302,577
Common stock issued for services			$ 1,757	$ 9,303	$ 47,757	$ 25,303
Common stock issued for salaries, shares					4,081,632	1,034,482
Common stock issued for salaries					$ 4,082	$ 1,034
Common stock issued for license, shares						149,402,390
Common stock issued for license						$ 149,402
Common stock issued for prepaid fees, shares				5,000,000		11,000,000
Common stock issued for prepaid fees				$ 5,000		$ 11,000
Common stock issued for conversion of convertible notes, shares			79,774,708	17,532,500	276,254,885	41,700,228
Common stock issued for conversion of convertible notes			$ 79,775	$ 17,533	$ 276,255	$ 41,700
Noncontrolling Interest [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Capital Units, Authorized			505,000,000		505,000,000
Common Stock, Shares Authorized			500,000,000		500,000,000
Common Stock, Par or Stated Value Per Share			$ 0.0001		$ 0.0001
Preferred Stock, Shares Authorized			5,000,000		5,000,000
Common Stock, Shares, Outstanding			18,308,333		18,308,333
Preferred Stock, Shares Outstanding			0		0
Common stock issued for investment in Private Placement
Common stock issued for services
Common stock issued for salaries
Common stock issued for license
Common stock issued for prepaid fees
Common stock issued for conversion of convertible notes

Subsequent events (Details Narr

Subsequent events (Details Narrative) - USD ($)							3 Months Ended		9 Months Ended		12 Months Ended
	Oct. 25, 2023	Oct. 16, 2023	Oct. 13, 2023	Oct. 05, 2023	Oct. 02, 2023	Jan. 03, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Subsequent Event [Line Items]
Common stock issued for an investment							$ 189,026		$ 677,378	$ 445,000
Capital Units, Authorized							5,505,000,000		5,505,000,000
Common stock, shares authorized			5,500,000,000				5,500,000,000		5,500,000,000		5,500,000,000
Preferred stock, shares authorized			5,000,000				5,000,000		5,000,000		5,000,000
Common stock issued for salaries							$ 129,414	$ 272,919	$ 787,133	$ 943,432
Minimum [Member]
Subsequent Event [Line Items]
Capital Units, Authorized			4,505,000,000
Maximum [Member]
Subsequent Event [Line Items]
Capital Units, Authorized			5,505,000,000
Private Placement [Member]
Subsequent Event [Line Items]
Common stock issued for an investment, shares									445,180,614		44,500,000
Common stock issued for an investment									$ 677,378		$ 445,000
Convertible Notes Payable [Member]
Subsequent Event [Line Items]
Common stock issued for consulting services, shares						4,054,054			276,254,885		64,139,744
Common stock issued for salaries						$ 15,000			$ 787,133		$ 1,313,772
Subsequent Event [Member] | Private Placement [Member]
Subsequent Event [Line Items]
Common stock issued for an investment, shares	75,749,443			35,702,240
Common stock issued for an investment	$ 78,779			$ 34,274
Subsequent Event [Member] | Consulting Services [Member]
Subsequent Event [Line Items]
Common stock issued for consulting services, shares		65,000,000			2,500,000
Common stock issued for consulting services per share		$ 0.0015			$ 0.0015
Subsequent Event [Member] | Convertible Notes Payable [Member]
Subsequent Event [Line Items]
Common stock issued for consulting services, shares			46,832,386
Common stock issued for salaries			$ 41,212
Subsequent Event [Member] | Accrued Salaries [Member]
Subsequent Event [Line Items]
Common stock issued for consulting services, shares		60,000,000
Common stock issued for salaries		$ 90,000

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)		9 Months Ended
	Mar. 22, 2023 ft²	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Area of land | ft²	1,700
Lease expiration date	Apr. 30, 2028
Rent expense | $		$ 18,988	$ 18,783
Operating lease discount rate		5%