Trutankless (TKLS) 10-K 26 Jun 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Jun. 25, 2024	Jun. 30, 2023
Cover [Abstract]
Entity Registrant Name	TRUTANKLESS, INC.
Entity Central Index Key	0001429393
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Entity Common Stock Shares Outstanding		92,426,511
Entity Public Float			$ 15,104,908
Document Annual Report	true
Document Transition Report	false
Document Fin Stmt Error Correction Flag	false
Entity File Number	000-54219
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	26-2137574
Entity Address Address Line 1	15900 North 78th Street
Entity Address Address Line 2	Suite 200
Entity Address City Or Town	Scottsdale
Entity Address State Or Province	AZ
Entity Address Postal Zip Code	85260
City Area Code	480
Local Phone Number	275-7572
Security 12g Title	Common Stock, $0.001 par value
Entity Interactive Data Current	Yes
Auditor Name	VICTOR MOKUOLU, CPA PLLC
Auditor Location	Houston, Texas
Auditor Firm Id	6771

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash	$ 21,453	$ 84,034
Accounts receivable	0	7,219
Prepaid expenses	5,000	0
Inventory	0	117,980
Total current assets	26,453	209,233
Other Assets
Right to use asset	203,477	100,125
Trademarks	11,914	11,914
Other assets	13,947	1,910
Total other assets	229,338	113,949
Total assets	255,791	323,182
Current liabilities
Accounts payable and accrued liabilities	1,470,478	1,062,385
Accounts payable and accrued liabilities - related party	0	164,300
Lease liability	64,199	51,223
Accrued interest payable - related party	368,952	93,069
Royalty liability	417,500	0
Notes payable - related party	241,950	121,450
Notes payable, net of debt discount	1,030,000	684,380
Convertible notes payable, net of debt discount	999,352	1,329,121
Convertible notes payable - related party	2,840,623	500,000
Total current liabilities	7,433,054	4,005,928
Lease liability - long-term	144,702	44,520
Notes payable - long term, net of debt discount	0	70,460
Notes payable - related party, non current	125,000	125,500
Convertible notes payable - related party, non current	0	1,628,930
Total long-term liabilities	269,702	1,869,410
Total liabilities	7,702,756	5,875,338
Commitments and Contingencies (Note 7)	0	0
Stockholders' deficit
Common stock value	38,773	20,367
Additional paid in capital	57,717,685	54,261,311
Subscriptions payable	1,462,480	4,793,611
Accumulated deficit	(66,665,913)	(64,627,455)
Total stockholders' deficit	(7,446,965)	(5,552,156)
Total liabilities and stockholders' deficit	255,791	323,182
Series B Preferred Stock [Member]
Stockholders' deficit
Preferred stock, value	$ 10	$ 10

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	150,000,000	150,000,000
Common Stock, Shares, Issued	38,773,230	20,367,477
Common Stock, Shares Outstanding	38,773,230	20,367,477
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	9,990,000	9,990,000
Series B Preferred Stock [Member]
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	10,000	10,000
Preferred Stock, Shares Issued	10,000	10,000
Preferred Stock, Shares Outstanding	10,000	10,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CONSOLIDATED STATEMENTS OF OPERATIONS
Revenue	$ 3,549	$ 73,009
Cost of goods sold	0	(22,552)
Gross profit	3,549	50,457
Operating expenses
General and administrative	536,617	3,711,863
Research and development	441,534	246,186
Professional fees	449,566	188,965
Total operating expenses	1,427,717	4,147,014
Loss from operations	(1,424,168)	(4,096,557)
Other income (expenses)
Interest expense	(569,765)	(556,827)
Gain/Loss on change of derivative liability	0	15,845
Loss on forgiveness of debt	(5,757)	0
Settlement expense	(38,768)	0
Loss on extinguishment of notes payable	0	17,973
Total income (expenses)	(614,290)	(523,009)
Net loss before tax provision	(2,038,458)	(4,619,566)
Tax provision	0	0
Net loss from continuing operations	(2,038,458)	(4,619,566)
Net loss from discontinued operations before tax provision	0	(26,489)
Tax provision for discontinued operations	0	0
Net loss from discontinued operations	0	(26,489)
Net loss	$ (2,038,458)	$ (4,646,055)
Net loss per common share from continuing operations - basic and diluted	$ (0.07)	$ (0.23)
Net loss per common share from discontinued operations- basic and diluted	0	0
Net loss per common share - basic and diluted	$ (0.07)	$ (0.23)
Weighted average number of common shares outstanding - basic and diluted	28,436,063	20,339,391

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)	Total	Common Stock	Additional Paid-In Capital	Subscription Payable	Accumulated Deficit	Preferred Stocks
Balance, shares at Dec. 31, 2021		20,217,577				10,000
Balance, amount at Dec. 31, 2021	$ (3,893,797)	$ 20,217	$ 54,170,266	$ 2,288,551	$ (60,372,841)	$ 10
Stock issued for services, shares		23,750
Stock issued for services, amount	2,394,014	$ 24	4,980	2,389,010	0	0
Shares issued to extend notes, shares		87,500
Shares issued to extend notes, amount	217,527	$ 88	101,412	116,027	0	0
Shares issued for debt discount, shares		165,216
Shares issued for debt discount, amount	123,147	$ 165	122,982	0	0	0
Shares issued for the settlement of accrued expenses	23	0	0	23	0	0
Spin-off of Notation labs	391,441	$ 0	0	0	391,441	0
Cancellation of commitment shares, shares		(126,440)
Cancellation of commitment shares, amount	(158,050)	$ (126)	(157,924)	0	0	0
Rounding shares cancellation, shares		(126)
Rounding shares cancellation, amount	0	$ 0	0	0	0	0
Imputed interest	19,595	0	19,595	0	0	0
Net loss	(4,646,055)	$ 0	0	0	(4,646,055)	$ 0
Balance, shares at Dec. 31, 2022		20,367,477				10,000
Balance, amount at Dec. 31, 2022	(5,552,156)	$ 20,368	54,261,311	4,793,611	(64,627,455)	$ 10
Stock issued for services, shares		5,775,000
Shares issued to extend notes, shares		478,300
Shares issued to extend notes, amount	43,203	$ 478	75,865	(33,140)	0	0
Imputed interest	0
Net loss	(2,038,458)	0	0	0	(2,038,458)	0
Stock issued for services, amount	7,650	$ 5,775	2,536,895	2,535,020	0	0
Shares issued for debt restructuring, shares		115,973
Shares issued for debt restructuring, amount	0	$ 116	(89)	(27)	0	0
Shares issued for the settlement of notes payable, shares		12,036,480
Shares issued for the settlement of notes payable, amount	716,015	$ 12,036	843,703	(139,724)	0	0
Adjustment for change in accounting estimating policy	(623,220)	$ 0	0	(623,220)	0	$ 0
Balance, shares at Dec. 31, 2023		38,773,230				10,000
Balance, amount at Dec. 31, 2023	$ (7,446,965)	$ 38,773	$ 57,717,685	$ 1,462,480	$ (66,665,913)	$ 10

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities
Net loss from continuing operations	$ (2,038,458)	$ (4,619,566)
Net loss from discontinued operations	0	(26,489)
Adjustments to reconcile net loss to net cash used operating activities:
Imputed interest	0	19,595
Shares issued for services	7,650	2,394,014
Adjustment for change in accounting estimation policy	(623,220)	0
Cancellation of commitment shares	0	(158,050)
Shares issued to extend notes	43,203	217,527
Depreciation	102	12,615
Amortization of right-of-use asset	9,806	(6,598)
Amortization of debt discount	32,681	159,383
Changes in assets and liabilities
Accounts receivable	7,219	(1,795)
Inventory	117,980	1,438
Deposits	(12,166)	0
Accounts payable and accrued liabilities	516,288	167,351
Accounts payable and accrued liabilities - related party	122,350	50,250
Interest payable - related party	0	6,526
Operating cash flow used in continued operations	(1,816,625)	(1,783,799)
Operating cash flow used in discontinued operations	0	(31,498)
Net cash used in operating activities	(1,816,625)	(1,815,297)
Cash Flows from Investing Activities:
Net cash used in investing activities	0	0
Cash Flows from Financing Activities:
Proceeds from convertible notes payable	4,000	388,200
Repayments of convertible notes payable	(99,149)	(70,381)
Proceeds from convertible notes payable - related party	1,190,853	1,801,180
Repayment of convertible notes payable - related party	(379,160)	0
Proceeds from notes payable - related party	65,000	30,100
Repayments from notes payable - related party	(70,000)	(44,750)
Proceeds from royalties agreements	417,500	0
Proceeds from notes payable	635,000	0
Repayments from notes payable	(10,000)	(301,904)
Financing cash flows from continued operations	1,754,044	1,802,445
Financing cash flows from discontinued operations	0	37,160
Net cash provided by financing activities	1,754,044	1,839,605
Net decrease in cash	(62,581)	24,308
Cash of continuing operations, beginning of period	84,034	59,726
Cash, end of period	21,453	84,034
Supplemental disclosure of cash flow information
Cash paid for interest	1,468	213,618
Cash paid for taxes	0	0
SUPPLEMENTARY DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Notes and accrued interest settled with stock	$ 716,015	$ 18,000

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization The Company was incorporated on March 7, 2008 under the laws of the State of Nevada, as Alcantara Brands Corporation. On October 5, 2010, the Company amended its articles of incorporation and changed its name to Bollente Companies, Inc. On June 4, 2018, the Company amended its articles of incorporation and changed its name to Trutankless, Inc. The Company is involved in sales, marketing, research and development of a high quality, whole-house, smart electric tankless water heater that is more energy efficient than conventional products. Management anticipates the Company’s trutankless water heater, with Wi-Fi capability and Trutankless’ proprietary apps offered in the iOS and Android store, will augment existing products in the home automation space. Principles of consolidation The consolidated financial statements include the accounts of Trutankless, Inc. and its wholly owned subsidiaries. On May 16, 2010, the Company acquired 100% of the outstanding stock of Bollente, Inc. On August 20 th Spinoff On July 15, 2023, the Company announced its intention to spin-off its wholly-owned subsidiary, Tankless365, Inc. On a date determined by the Board of Directors of the Company, each Shareholder having common stock as of the Distribution Date will be entitled to receive shares of the common stock of Tankless365, Inc. pro rata based on a 4:1 ratio. Subsequent to this announcement, the Company’s management decided that the subsidiary, Tankless 365, Inc. will not be spun-off but will remain as a subsidiary of the Company. Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates. Change in accounting policy During the year ended December 31, 2023, the Company changed its policy regarding unissued stock. Previously, the Company had used a last in, first out method for estimated its stock payable balance. During the year ended December 31, 2023, the Company changed to a first in, first out method for estimating the stock payable balance. This resulted in a credit to general and administrative expenses of $623,220 during the year ended December 31, 2023. Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. Stock-based compensation The Company follows ASC 718-10, “Stock Compensation”, which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, “Accounting for Stock-Based Compensation,” and supersedes Accounting Principles Board (“APB”) Opinion No. 25, “Accounting for Stock Issued to Employees,” and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. Income Taxes The Company’s calculation of its tax liabilities involves dealing with uncertainties in the application of complex tax laws and regulations in various taxing jurisdictions. The Company recognizes tax liabilities for uncertain tax positions based on management’s estimate of whether it is more likely than not that additional taxes will be required. The Company had no uncertain tax positions as of December 31, 2023 and 2022. Deferred income taxes are recognized in the consolidated financial statements for the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts based on enacted tax laws and statutory tax rates. Temporary differences arise from net operating losses, differences in depreciation methods of archived images, and property and equipment, stock-based and other compensation, and other accrued expenses. A valuation allowance is established when it is determined that it is more likely than not that some or all of the deferred tax assets will not be realized. The application of tax laws and regulations is subject to legal and factual interpretation, judgment and uncertainty. Tax laws and regulations themselves are subject to change as a result of changes in fiscal policy, changes in legislation, the evolution of regulations and court rulings. Therefore, the actual liability for U.S., or the various state jurisdictions, may be materially different from management’s estimates, which could result in the need to record additional tax liabilities or potentially reverse previously recorded tax liabilities. Interest and penalties are included in tax expense. The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operation in the provision for income taxes. As of December 31, 2023 and 2022, the Company had no accrued interest or penalties related to uncertain tax positions. Earnings per share The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation. There are 3,197,045 additional shares issuable in connection with outstanding warrants, stock payable, and convertible debts as of December 31, 2023. Accounts receivable Accounts receivable is comprised of uncollateralized customer obligations due under normal trade terms. The Company performs ongoing credit evaluation of its customers and management closely monitors outstanding receivables based on factors surrounding the credit risk of specific customers, historical trends, and other information. The carrying amount of accounts receivable is reviewed periodically for collectability. If management determines that collection is unlikely, an allowance that reflects management’s best estimate of the amounts that will not be collected is recorded. Advertising Costs The Company’s policy regarding advertising is to expense advertising when incurred. The Company incurred advertising expenses of $16,416 and $4,721 during the years ended December 31, 2023 and 2022, respectively. Research and development costs The Company charges research and development costs to expense when incurred in accordance with FASB ASC 730, “Research and Development”. These research and development expenses are not related to the patent that the Company has, but are focused on future product developments. Research and development costs were $441,534 and $246,186 for the years ended December 31, 2023 and 2022, respectively. Inventory Inventory, including manufacturing cost and shipping are stated at the lower of cost (average cost) or market (net realizable value). Revenue recognition Revenue is recognized in accordance with ASC 606. The Company performs the following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company applies the five-step model to arrangements that meet the definition of a contract under Topic 606, including when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of Topic 606, the Company evaluates the goods or services promised within each contract related performance obligation and assesses whether each promised good or service is distinct. The Company recognizes as revenue, the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Revenue recognition occurs at the time product is shipped to customers, when control transfers to customers, provided there are no material remaining performance obligations required of the Company or any matters of customer acceptance. Fair value of financial instruments The Company measures fair value in accordance with ASC 820 - Fair Value Measurements. ASC 820 defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurements. ASC 820 establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by ASC 820 are: 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 market 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 reflect management’s best 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. Valuation of instruments includes unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date. The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as December 31, 2023 or that will be recognized in the future, and do not include expenses that could be incurred in an actual settlement. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, receivables from related parties, prepaid expenses and other, accounts payable, accrued liabilities, and related party and third-party notes payables approximate fair value due to their relatively short maturities. The Company’s notes payable to related parties approximates the fair value of such instrument based upon management’s best estimate of terms that would be available to the Company for similar financial arrangements at December 31, 2023 and 2022. Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by FASB that are adopted by the Company as of the specified effective date. If not discussed, management believes that the impact of recently issued standards, which are not yet effective, will not have a material impact on the Company’s financial statements upon adoption, except as noted below. In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments on October 1, 2020 (“ASU 2016-13”). ASU 2016-13 requires entities to use a new forward-looking “expected loss” model that reflects expected credit losses, including credit losses related to trade receivables, and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates, which generally will result in the earlier recognition of allowances for losses. The Company adopted the ASU effective October 1, 2023, and the adoption of the new standard did not have a material impact on the Company's results of operations or cash flows. In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which requires contract assets and contract liabilities acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC 606, Revenue from Contracts with Customers, as if it had originated the contracts. Under the current business combinations guidance, such assets and liabilities are recognized by the acquirer at fair value on the acquisition date. The Company adopted the provisions of the accounting pronouncement as of October 1, 2023 and the new standard did not have an impact on the Company's consolidated financial statements in the first quarter ended December 31, 2023. In November 2023, the FASB issued ASU 2023-07, Improvements to Disclosures About Reportable Segments, which requires enhanced disclosures about significant segment expenses. In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss, provide new segment disclosure requirements for entities with a single reportable segment, and contain other disclosure requirements. The new guidance is effective for all public entities for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact of the adoption of ASU 2020-01 on its consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures ("ASU 2023-09"), to require disaggregated information about a reporting entity’s effective tax rate reconciliation, as well as information on income taxes paid. The new requirements should be applied on a prospective basis with an option to apply them retrospectively. ASU 2023-09 will be effective for annual periods beginning after December 15, 2024, with early adoption permitted. The Company is evaluating the impact this ASU will have on its consolidated financial statements and related disclosures.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2023
GOING CONCERN
GOING CONCERN	NOTE 2 - GOING CONCERN The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. Management evaluated all relevant conditions and events that are reasonably known or reasonably knowable, in the aggregate, as of the date the consolidated financial statements are issued and determined that substantial doubt exists about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent on the Company’s ability to generate revenues and raise capital. The Company has not generated sufficient revenues from product sales to provide sufficient cash flows to enable the Company to finance its operations internally. As of December 31, 2023 and 2022, the Company had $21,453 and $84,034 cash on hand, respectively. At December 31, 2023 and 2022, the Company has a working capital deficit of $6,776,601 and $3,796,695, respectively. At December 31, 2023 and 2022, the Company has an accumulated deficit of $66,665,913 and 64,627,455, respectively. For the years ended December 31, 2023 and 2022, the Company had a net loss of $2,038,458 and $4,646,055 and cash used in operations of $1,816,625 and $1,815,297, respectively. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year from the date of filing. Over the next twelve months management plans to raise additional capital and to invest its working capital resources in sales and marketing in order to increase the distribution and demand for its products. However, there is no guarantee the Company will generate sufficient revenues or raise capital to continue operations. If the Company fails to generate sufficient revenue and obtain additional capital to continue at its expected level of operations, the Company may be forced to scale back or discontinue its sales and marketing efforts. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2023
INVENTORY
INVENTORY	NOTE 3 - INVENTORY Inventories consist of the following at: December 31, 2023 December 31, 2022 Finished goods - 117,980 Total $ - $ 117,980 The Company’s outsourced manufacturer was located in China. During Covid 19, this company was forced to shut-down. The Company has not been able to begin manufacturing its products since that time. The Company decided to move manufacturing to another company, but also has chosen to complete development of its new generation of products before beginning production. The Company sold the last of its products in early 2023. The Company plans to begin manufacturing new products through a new manufacturer in the first half of 2024.

ACCOUNTS RECEIVABLE NET

ACCOUNTS RECEIVABLE NET	12 Months Ended
	Dec. 31, 2023
ACCOUNTS RECEIVABLE NET
ACCOUNTS RECEIVABLE, NET	NOTE 4 - ACCOUNTS RECEIVABLE, NET Accounts receivable consist of the following at: December 31, 2023 December 31, 2022 Accounts receivable 186,750 186,600 Allowance for doubtful accounts (186,750 ) (179,381 ) Total $ - $ 7,219

ROYALTY LIABILITIES

ROYALTY LIABILITIES	12 Months Ended
	Dec. 31, 2023
ROYALTY LIABILITIES
ROYALTY LIABILITIES	NOTE 5 – ROYALTY LIABILITIES In November and December 2023, the Company issued 15 royalty agreements to investors for a total of $417,500. These agreements require the Company to pay up to $50 per unit sold in royalties to these investors based on their investment amounts. The royalty obligation shall commence upon the 500th unit that is produced and sold and continue for 6 (six) calendar years from the anniversary date of the receipt of the first royalty payment. As of December 31, 2023, the Company had not produced any units relating to these royalty agreements, thus there is no royalty obligation accumulated.

RELATED PARTY

RELATED PARTY	12 Months Ended
	Dec. 31, 2023
RELATED PARTY
RELATED PARTY	NOTE 6 - RELATED PARTY Accounts payable and accrued liabilities – related party As of December 31, 2023 and 2022 the Company had received advances from a related party of $31,000 and $23,500, respectively. Notes payable - related party consist of the following at: December 31, 2023 December 31, 2022 Note payable, secured, 5% interest, due on demand $ 19,450 $ 19,450 Note payable, secured, 12% interest, due April 26, 2024 60,000 125,500 Note payable, secured, 12% interest, due April 30, 2024 122,500 102,000 Note payable, secured, 12% interest, due August 31, 2025 125,000 125,000 Note payable, secured, 18% interest, due July 25, 2024 40,000 - Total Notes Payable - related party $ 366,950 $ 371,950 Less unamortized debt discounts - - Total Notes Payable 366,950 371,950 Less current portion (241,950 ) (246,450 ) Total Notes Payable - long term $ 125,000 $ 125,500 During the year ending December 31, 2023 the Company received $25,000 under a note payable from a director of the Company and made repayment of $25,000 under the same note. As of December 31, 2023 and 2022, the Company had one note payable due to a director of the Company in the amount of $19,450 and $19,450, respectively. The note has an interest rate of 5% and is due on demand. As of December 31, 2023 and 2022, the Company had one note payable due to an officer of the Company in the amount of $60,000 and $125,500, respectively. As of the period ended December 31, 2023, the Company has received advances under the note of $125,500 and made repayment of $65,500. The note has an interest rate of 12% and is due April 26, 2024. On April 30, 2021, the Company entered into a $150,000, 12% grid note payable with a Company controlled by the CEO that is due upon demand but no later than April 30, 2022. As of December 31, 2023 and 2022, the Company has received advances under the note of $20,500 and $102,000 and made repayment of $0 and $0, respectively. As of December 31, 2023 and 2022, the notes had balances of $122,500 and $102,000 respectively and is due April 30, 2024. On January 8, 2021, the Company entered into a $125,000, 30% note payable due on June 8, 2021. Under the note the Company must make interest only payments of $3,125 starting on February 10, 2021 and continuing through maturity. On December 31, 2022, the noteholder extended the due date to June 8, 2022 for $1,250. On September 1, 2023, the noteholder sold the ownership of the note to an entity under common ownership of a related party who concurrently amended the terms of the note with the Company to accrue interest and to extend the maturity date of the note to August 31, 2025. This assignment makes this a related party note and has been disclosed in the related party note versus the Note 7 - notes payable below. As of December 31, 2023 and 2022 the balance of the note was $125,000 and $125,000, respectively. On July 23, 2023, the Company entered into a $40,000, 12% note payable with an entity under common control of a related party on July 22, 2024. Interest expense associated with the related party notes for the years ended December 31, 2023 and 2022 was $66,100 and $30,456 respectively. Convertible notes payable - related party consist of the following at: December 31, 2023 December 31, 2022 Convertible note payable, 8% interest, due December 2024 $ 2,205,623 $ 1,628,930 Convertible note payable, 12% interest, due December 2023 400,000 400,000 Convertible note payable, 12% interest, due July 2023 - 100,000 Convertible note payable, 12% interest, due December 2024 150,000 Convertible note payable, 12% interest, due December 2024 85,000 Total Notes Payable - related party $ 2,840,623 $ 2,128,930 Less unamortized debt discounts - - Total Notes Payable 2,840,623 2,128,930 Less current portion (2,840,623 ) (500,000 ) Total Notes Payable - long term $ - $ 1,628,930 On September 1, 2022, the Company entered into a $2,500,000 8% convertible grid note with Notation Labs, Inc, a company commonly controlled by a director of the Company. The note is due on December 31, 2024 and is convertible at a rate of $0.80 per share (post-split). During the year ending December 31, 2023 and 2022, the Company received $1,190,853 and $1,628,930 in net advances from the note and made payments of $479,160 and $0 on the note, respectively. As of December 31, 2023 and 2022 the balance of the note was $2,205,623 and $1,628,930, respectively. On July 26, 2022, the Company issued a $400,000 12% convertible promissory note to a company commonly controlled by a director of the Company. The note is due on December 15, 2023 and is convertible into shares of the Company’s common stock at a rate of $0.08 per share. As of December 31, 2023 and 2022 the balance of the note was $400,000 and $0, respectively. On July 26, 2022, the Company issued a $100,000 12% convertible promissory note to a company commonly controlled by a director of the Company. The note is due on July 1, 2023 and is convertible into shares of the Company’s common stock at a rate of $0.02 per share. On July 24, 2023, the Company paid this note off in full. As of December 31, 2023 and 2022 the balance of the note was $0 and $100,000, respectively. On June 15, 2023, the Company issued a $150,000 12% convertible promissory note to a company commonly controlled by a shareholder of the Company. The note is due on December 31, 2024 and is convertible into shares of the Company’s common stock at a rate of $0.02 per share. As of December 31, 2023, the balance of the note was $150,000. On July 25, 2023, the Company issued a $85,000 12% convertible promissory note to a company commonly controlled by a shareholder of the Company. The note is due on December 31, 2024 and is convertible into shares of the Company’s common stock at a rate of $0.02 per share. As of December 31, 2023, the balance of the note was $85,000. Interest expense on all of the above convertible notes for the years ended December 31, 2023 and 2022 was $251,463 and $7,956, respectively.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2023
NOTES PAYABLE
NOTES PAYABLE	NOTE 7 - NOTES PAYABLE Notes payable consist of the following at: December 31, 2023 December 31, 2022 Note payable, secured, 12% interest, due June 2024 $ - $ 70,920 Note payable, secured, 12% interest, due June 2024 300,000 300,000 Notes payable, secured, 12% interest, due April 2022 95,000 95,000 Notes payable, secured, 12% interest, due December 2023 10,000 10,000 Notes payable, unsecured, 8% interest, due on demand - 13,000 Notes payable, secured, 12% interest, due June 2024 - 140,920 Notes payable, 12% interest, due starting August 2024 625,000 - Total notes Payable $ 1,030,000 $ 629,840 Less unamortized debt discounts - - Total Notes Payable 1,030,000 629,840 Less current portion (1,030,000 ) (559,380 ) Total Notes Payable - long term $ - $ 70,460 On September 11, 2020, the Company issued $160,000 of principal amount of 12% secured convertible promissory notes and warrants to purchase common stock. On January 30, 2019, the Company issued a $100,000 12% promissory note. The note was due on December 31, 2019. On January 1, 2020, the Company entered into an agreement to consolidate the above two notes payable dated September 11, 2018 and January 30, 2019 into one $260,000, 12% note due September 1, 2022. As consideration the Company issued the note holder 175,000 shares of common stock valued at $61,250, which was recognized as a financing cost. The Company evaluated the modification under ASC 470-50 and determined that the modifications were considered substantial and qualified for extinguishment accounting under such guidance. As such, the Company recorded a loss on extinguishment of debt of $61,250 associated with the excess reacquisition cost of the new debt over the carrying value of the original debt. On May 1, 2022, for the issuance of 25,000 shares valued at $29,000 on the date of commitment, the loan was further extended to September 1, 2024. During the year ended December 31, 2023, the Company converted the balance of the note and accrued interest into 414,120 shares of common stock valued at $62,118. As of December 31, 2023 and December 31, 2022, the balance of the note was $0 and $70,920, respectively. On January 1, 2020, the Company entered into an agreement to consolidate three notes payable above dated September 2, 2016 and February 2, 2018 into one $300,000, 12% note due September 1, 2021. As consideration the Company issued the note holder 175,000 shares of common stock valued at $61,250 which was recorded as financing expense. On May 1, 2022, for the issuance of 25,000 shares valued at $29,000 on the date of commitment, the loan was further extended to September 1, 2024. The Company evaluated the modification under ASC 470-50 and determined that the modifications were considered substantial and qualified for extinguishment accounting under such guidance. As such the Company recorded a loss on extinguishment of debt of $61,250 associated with the excess reacquisition cost of the new debt over the carrying value of the original debt. As of December 31, 2023 and December 31, 2022 the balance of the note was $300,000 and $300,000, respectively. On April 26, 2021, the Company entered into a $95,000, 12% note payable due on April 26, 2022. As of December 31, 2023, and December 31, 2022 the balance of the note was $95,000 and $95,000, respectively. On August 18, 2021, the Company entered into a $10,000, 12% note payable due on August 18, 2022. On April 10, 2022 the note was amended to have a due date of December 7, 2023. As of December 31, 2023 and 2022 the balance of the note was $10,000 and $10,000, respectively. On May 12, 2021, the Company entered into a $103,000, 24% note payable due on September 12, 2021. On July 12, 2021, the Company entered into a $98,000, 12% note payable due on November 12, 2021. On November 12, 2021, the Company entered into an agreement to consolidate the two notes payable above dated May 12, 2021 and July 12, 2021 into one $201,000, 12% note due December 15, 2023. As consideration the Company issued the note holder 100,000 shares of common stock valued at $125,000 which was recorded as financing expense. The Company evaluated the modification under ASC 470-50 and determined that the modifications were considered substantial and qualified for extinguishment accounting under such guidance. As such the Company recorded a gain on extinguishment of debt of $15,643 associated with the deficit reacquisition cost of the new debt over the carrying value of the original debt. On May 1, 2022, for the issuance of 100,000 shares valued at $87,000 on the date of commitment, the loan was further extended to September 1, 2024. During the year ended December 31, 2023, the Company converted the balance of the note and accrued interest into 1,230,911 shares of common stock valued at $184,636. As of December 31, 2023 and 2022, the balance of the note was $0 and $201,000, respectively. On November 4, 2021, the Company entered into a $25,000, 0% note payable due on demand. The note was repaid during the year ended December 31, 2023. As of December 31, 2023, and 2022, the balance of the note was $0 and $13,000, respectively. On August 3, 2023 the Company’s wholly owned subsidiary initiated an offering of 12% Notes with maturity dates starting on August 3, 2024. As of December 31, 2023, the Company has raised $625,000 under the offering. Interest expense including amortization of the associated debt discount for the year ended December 31, 2023 and 2022 was $143,417 and $129,952, respectively. Convertible notes payable, net of debt discount consist of the following: December 31, December 31, 2023 2022 Convertible note payable, secured, 12% interest, due August 31, 2019, in default 50,000 50,000 Convertible note payable, secured, 12% interest, due May 2, 2024 - 100,000 Convertible note payable, secured, 10% interest, due February 2024 45,000 45,000 Convertible note payable, secured, 10% interest, due May 22, 2020, in default - 5,000 Convertible note payable, secured, 12% interest, due Feb 15, 2024 75,000 75,000 Convertible notes payable, secured, 4% interest, due October 14, 2020, in default 75,000 75,000 Convertible note payable ,12% interest, due May 2020, in default 108,500 162,750 Convertible note payable, secured, 10% interest, due May 1, 2024 350,000 350,000 Convertible note payable, secured, 12% interest, due February 8, 2024 - 100,000 Convertible notes payable, secured, 4% interest, due March 3, 2021, in default 25,000 25,000 Convertible notes payable, secured, 10% interest, due December 2021, in default - 10,000 Convertible notes payable, 8% interest, due December 2023 295,000 355,000 Convertible notes payable, 8% interest, due July 2023 - 38,200 Total notes payable 1,023,500 1,390,950 Less unamortized discounts (24,148 ) (56,829 ) Total convertible notes payable, net $ 999,352 $ 1,334,121 Less current portion (999,352 ) (1,334,121 ) Convertible notes payable, net - Long-term $ - $ - On September 2, 2016, the Company issued $50,000 of principal amount of 12% secured convertible promissory notes and 6,250 warrants to purchase common stock (post-split). The note was due on August 31, 2018, was later extended to August 31, 2019, bears interest of twelve percent (12%) and is currently in default. The outstanding principal amounts and accrued but unpaid interest of the notes is convertible at any time at the option of the holder into common stock at a conversion price of $8.00 per share (post-split). The notes were issued with warrants to purchase up to 6,250 shares of the Company’s common stock at an exercise price of $12 per share (post-split). As of December 31, 2023 and 2022 the balance of the note was $50,000 and $50,000, respectively. On May 2, 2017, the Company issued $100,000 of principal amount of 10% secured convertible promissory notes and 20,000 warrants to purchase common stock. The note was due on May 2, 2020 and is secured by the Company’s accounts receivable and inventory and on August 1, 2020, for the issuance of $6,250 shares (post-split) valued at $10,000 based on market value of the shares of $1.6 (post-split) on the date of issuance, was further extended to February 1, 2021, and was again extended on April 20, 2021 to May 2, 2022 for the 12,500 shares (post-split) valued at $17,000, which is included in stock payable. On May 1, 2022, for the issuance of 12,500 shares valued at $14,500 on the date of commitment, the loan was further extended to May 1, 2023. The outstanding principal amounts and accrued but unpaid interest of the notes is convertible at any time at the option of the holder into common stock at a conversion price of $4 per share (post-split). The notes were issued with warrants to purchase up to 10,000 shares of the Company’s common stock at an exercise price of $8.00 per share (post-split). On May 2, 2023 the noteholder agreed to extend the maturity date of the note to May 2, 2024. As consideration for the extension, the Company agreed to increase the interest rate to 12% and to issue the noteholder 12,500 shares of common stock. As of December 31, 2023, the shares have not been issued. During the year ended December 31, 2023, the Company converted the balance of the note and accrued interest into 1,200,954 shares of common stock valued at $180,143. As of December 31, 2023 and 2022 the balance of the note was $0 and $100,000, respectively. On May 2, 2017, the Company issued $50,000 of principal amount of 10% secured convertible promissory notes and 10,000 warrants to purchase common stock. The note was due on May 2, 2020 and is secured by the Company’s accounts receivable and inventory. On April 22, 2020, the note was extended to May 2, 2021. The outstanding principal amounts and accrued but unpaid interest of the notes is convertible at any time at the option of the holder into common stock at a conversion price of $4 per share (post-split). The notes were issued with warrants to purchase up to 1,250 shares (post-split) of the Company’s common stock at an exercise price of $8.00 per share (post-split). One December 31, 2021 the note was amended to cease accruing interest as of May 1,2022 and the due date of the note was amended to April 1, 2023 and on February 8, 2023 the note was extended to February 8, 2024. As of December 31, 2023 and 2022, the balance of the note was $45,000 and $45,000, respectively. On May 22, 2017, the Company issued $5,000 of principal amount of 10% secured convertible promissory notes and 125 warrants (post-split) to purchase common stock at an exercise price of $8 (post-split). The note was due on May 22, 2020 and is currently in default secured by the Company’s accounts receivable and inventory. The outstanding principal amounts and accrued but unpaid interest of the notes is convertible at any time at the option of the holder into common stock at a conversion price of $0.50 per share. The notes were issued with warrants to purchase up to 125 shares of the Company’s common stock at an exercise price of $8.00 per share (post-split). During the year ended December 31, 2023, the note was paid in full. On February 15, 2018, the Company issued a $75,000 12% secured convertible promissory note. The note was due on February 24, 2020 and is secured by the Company’s accounts receivable and inventory. On April 22, 2020, the due date of the note was extended to February 15, 2021 for the issuance of 6,250 shares of common stock (post-split) valued at $8,995 and is currently in default. On February 22, 2022 the due date of the note was further extended to February 15, 2024. As of December 31, 2023 and 2022, the balance of the note was $75,000 and $75,000, respectively. On February 8, 2019, the Company issued a $50,000 10% convertible note. The note was due on February 8, 2020 and is currently in default. As an incentive to enter into the agreement, the noteholder was also granted 7,500 shares valued at $30,000, which was recognized as a debt discount. As of December 31, 2023 and 2022, the balance of the note was $50,000 and $50,000, respectively. On February 19, 2019, the Company issued a $25,000 4% convertible note. The note was due on August 19, 2019 and is convertible at a rate of $4 per share (post-split). On February 14, 2019, the noteholder agreed to extend the note through October 14, 2020. As an incentive to enter into the agreement, the noteholder was also granted 625 shares (post-split) valued at $2,500, which was recognized as a debt discount. As of December 31, 2021, the shares have not been issued and were included in stock payable. As of December 31, 2023, the note was shown net of unamortized discount of $0. As of December 31, 2023 and 2022, the balance of the note was $25,000 and $25,000, respectively. On November 19, 2019, the Company entered in to a $281,000 convertible note payable, including an original issue discount of $28,100 convertible promissory note pursuant to which $150,000 was borrowed, including a $18,500 discount during the year ended December 31, 2019. Interest under the convertible promissory note is 12% per annum, and the principal and all accrued but unpaid interest is due 180 days from funding, which has July 19, 2020 for the first tranche. On May 20, 2020, the noteholder agreed to extend the due date of the first tranche of funding until July 19, 2020 and is currently past due. The note is convertible at the lesser of (i) 70% multiplied by the lowest Trading Price during the previous twenty-five (25) trading day period ending on the latest complete Trading Day prior to the date of the note and 70% of the market price with a floor of $0.01. As an incentive to enter into the agreement, the noteholder was also granted 53,375 shares (post-split) valued at $175,070 As of December 31, 2023 and 2022, the balance of the note was $108,500 and $162,750, respectively. On May 5, 2020, the Company issued a $350,000 10% convertible note. The note is due on May 1, 2021 and is convertible at a rate of $1 per share (post-split). As an incentive to enter into the agreement the noteholder was also granted 187,500 shares (post-split) valued at $207,000, which was recognized as a debt discount. On April 21, 2021, the noteholder agreed to extend the note through May 1, 2022. As an incentive to enter into the agreement, the noteholder was also granted 12,500 shares (post-split) valued at $20,000, which was recognized as financing expense. On May 1, 2022, for the issuance of 75,000 shares valued at $87,000 on the date of commitment, the loan was further extended to May 1, 2024. As of December 31, 2023 and 2022, the balance of the note was $350,000 and $350,000, respectively. On February 8, 2021, the Company entered into an agreement to consolidate two notes payable above dated September 17, 2018 and February 8, 2019 into one $100,000, 12% note due February 8, 2022. The note is convertible into shares of common stock at a conversion price of $0.80 per share (post-split). As consideration the Company issued the note holder 12,500 shares of common stock (post-split) valued at $20,000 which was recorded as financing expense. As of the December 31, 2021, the shares were not issued and included in stock payable. The Company evaluated the modification under ASC 470-50 and determined that the modifications were considered substantial and qualified for extinguishment accounting under such guidance. As such the Company recorded a loss on extinguishment of debt of $20,000 associated with the excess reacquisition cost of the new debt over the carrying value of the original debt. During the year ended December 31, 2023, the Company converted the balance of the note and accrued interest into 824,676 shares of common stock valued at $123,701. As of December 31, 2023 and 2022, the balance of the note was $0 and $100,000, respectively. On March 3, 2021, the Company issued a $25,000 4% convertible note. The note is due on March 3, 2022 and is convertible at a rate of $0.80 per share (post-split). As of December 31, 2023 and 2022, the balance of the note was $25,000 and $25,000, respectively. On February 22, 2022 the Company entered into a $385,000, 12% note payable due on February 22, 2023. The note is convertible upon default at the higher of the closing price of the common stock on the closing date, or par value. As an inducement to enter into the agreement the Company also granted the noteholder 165,216 shares of common stock (post-split). The issuance of the note and shares resulted in a total debt discount of $158,147, with $123,147 attributable to the shares. On February 8, 2023, the note was extended to December 31, 2023. During the year ended December 31, 2023, the Company made principal payments totaling $60,000. As of December 31, 2023 and 2022, the balance of the note was $295,000 and $355,000. On July 18, 2022, the Company entered into a $150,000 8% convertible grid note. The note is due on July 18, 2023 and is convertible at a rate of $0.80 per share (post-split). During the year ending December 31, 2023, the Company received $4,000 in advances from the note. During the year ended December 31, 2023, the Company converted the balance of the note and accrued interest into 2,254,986 shares of common stock valued at $45,100. As of December 31, 2023 and December 31, 2022, the balance of the note was $0 and $38,200, respectively. Interest expense including financing cost and amortization of the associated debt discount on all of the above convertible notes for the year ended December 31, 2023 and 2022 was $115,506 and $251,463, respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 8 - COMMITMENTS AND CONTINGENCIES Operating Lease Agreements In accordance with ASC 842, the Company determines whether or not a contract contains a lease based on whether or not it provides the Company with the use of a specifically identified asset for a period of time, as well as both the right to direct the use of that asset and receive the significant economic benefits of the asset. The Company elected the transition relief package of practical expedients, and as a result, we did not assess 1) whether existing or expired contracts contain embedded leases, 2) lease classification for any existing or expired leases, and 3) whether lease origination costs qualified as initial direct costs. We elected the short-term lease practical expedient by establishing an accounting policy to exclude leases with a term of 12 months or less. During 2018, the Company executed a lease agreement. The lease term is 39 months at a rate of $1,680 per month with 3% increases beginning January 1, 2021 and rent commencing on January 1, 2019. The Company was required to pay a $1,781 security deposit. During the year ending December 31, 2022 the Company agreed to renew the lease through December 31, 2025. In January 2023, the Company executed a lease agreement. The lease term is 40 months at a rate of $5,624 per month and rent commencing on September 1, 2023. The Company was required to pay a $12,166 security deposit. In early 2022, the Company spun-off a wholly owned subsidiary, Notation Labs, Inc. (“Notation Labs”). Notation Labs and the Company have continued to share office and warehouse spaces. The agreement is that Notation Labs pays portions of the leases based on agreements between the two companies for usage and other factors. Notation Labs paid $82,324 of the lease liabilities in 2023. The Company does not recognize rent expense on this amount nor is it required to repay Notation Labs. The discount rate utilized for classification and measurement purposes as of the inception date of the lease is based on the Company’s collateralized incremental interest rate to borrow of 12%, as the rate implicit in the lease is not determinable. Undiscounted Cash Flows As of December 31, 2023, the right of use asset and lease liability were shown on the consolidated balance sheet at $203,477 and $208,901, respectively. The table below reconciles the fixed component of the undiscounted cash flows and the total remaining years to the operating lease liability recorded on the consolidated balance sheet as of December, 2023: Amounts due as of December 31, 2023 Operating Leases 2024 84,726 2025 87,655 2026 72,998 Total minimum lease payments $ 245,379 Less: effect of discounting (36,478 ) Present value of future minimum lease payments $ 208,901 Less: current obligations under leases (64,199 ) Long-term lease obligations $ 144,702 Legal Matter On July 6, 2020, we received a letter from the staff of the Division of Enforcement of the Securities and Exchange Commission (the “Staff”) that indicated the Company may have violated certain rules and regulations regarding a late filing notification filed by the Company and that the Staff is conducting an informal inquiry into the matter. On April 29, 2021, the Company agreed to pay civil penalties of $25,000 to the Securities and Exchange Commission in settlement of the matter. Payment shall be made in the following four installments: (1) $5,000 within 14 days of entry of the order; (2) $7,500 within 180 days of entry of the order; (3) $6,250 within 270 days of entry of the order; and (4) $6,250 within 360 days of entry of the order. As of December 31, 2023 $20,000 remained due. On April 6, 2023, the Company was served a Summons for an Amended Complaint filed in the state of Florida with claims for Strict Liability, Negligence and Breach of Implied Warranty. The complaint, filed by an insurance company, stems from its payments for claims filed by a policy holder on two separate occasions. The first insurance payment insurance claim payment

STOCK WARRANTS

STOCK WARRANTS	12 Months Ended
	Dec. 31, 2023
STOCK WARRANTS
STOCK WARRANTS	NOTE 9 - STOCK WARRANTS The following is a summary of stock warrants activity during the period ended December 31, 2023 Number of Shares Weighted Average Exercise Price Balance, December 31, 2022 2,510,485 $ 1.85 Warrants granted and assumed - - Warrants expired (1,193,099 ) 1.00 Warrants canceled - - Warrants exercised - - Balance outstanding and exercisable, December 31, 2023 1,317,386 $ 0.20

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
INCOME TAXES
INCOME TAXES	NOTE 10 - INCOME TAXES Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The Company recorded the valuation allowance due to the uncertainty of future realization of federal and state net operating loss carryforwards. The deferred income tax assets are comprised of the following at December 31, 2023 and 2022: 2023 2022 Deferred income tax assets: $ 13,999,842 $ 13,342,160 Valuation allowance (13,999,842 ) (13,342,160 ) Net deferred tax asset $ - $ - Reconciliation between the statutory rate and the effective tax rate is as follows at December 31, 2023 and 2022: 2023 2022 Effective Tax Rate Reconciliation: Federal statutory tax rate 21.0 % 21.0 % State taxes, net of federal benefit 0.0 % 0.0 % Change in valuation allowance (21.0 )% (21.0 )% Effective tax rate 0.0 % 0.0 % As of December 31, 2022, the Company had net operating loss carryforwards of approximately $66,665,913 and net operating loss carryforwards expire in 2024 through 2031. The current year’s net operating loss will carryforward indefinitely, limited to 80% of the current year taxable income. The deferred income tax asset is derived by taking the net operating loss carryforward of $66,665,913 times the 21% effective tax rate totaling $13,999,842. The current income tax benefit of $428,076 generated for the year ended December 31, 2023 was offset by an equal increase in the valuation allowance. The valuation allowance was increased due to uncertainties as to the Company’s ability to generate sufficient taxable income to utilize the net operating loss carryforwards which is the only significant component of deferred taxes. The Company recognizes interest and penalties related to uncertain tax positions in general and administrative expense. As of December 31, 2023 and 2022 the Company has no unrecognized uncertain tax positions, including interest and penalties.

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	12 Months Ended
	Dec. 31, 2023
STOCKHOLDERS EQUITY
STOCKHOLDERS EQUITY	NOTE 11 - STOCKHOLDERS’ EQUITY The Company is authorized to issue 10,000,000 shares of it $0.001 par value preferred stock and 100,000,000 shares of its $0.001 par value common stock. On October 26, 2020, the Board of Directors (the Board), authorized the Company to amend the Articles of Incorporation of the Corporation to increase the authorized capital stock of the Corporation to 1,010,000,000 shares, of which 1,000,000,000 shall be authorized as common shares and 10,000,000 shall be authorized as preferred shares. Additionally, the Board authorized the execution of a reverse split of the issued and outstanding shares of the Corporation’s common stock at a ratio of up to one post-split share per twenty-five pre-split shares (1:25) at a time and exact ratio amount the Board of Directors deems appropriate. On May 25, 2021, with an effective date of May 25, 2021, the Company filed with the Secretary of State of the State of Nevada, a Certificate of Amendment to the Articles of Incorporation to decrease the Company’s authorized shares of common stock from 1,000,000,000 to 150,000,000 shares. On September 27, 2021, FINRA approved a 1-for-8 reverse stock split of the Company’s common stock that was approved by the Company’s Board of Directors. The Company’s equity transactions have been retroactively restated to reflect the effect of the stock split. The Company has also designated 76,000 shares of Series A Preferred Stock. Each share of Series A Preferred Stock is convertible, at any time, at the option of the holder, into five shares of our common stock and one warrant to purchase one share of our common stock at $1.00 per share. All Preferred Stock automatically converts into shares of the Company’s common stock and warrants after three years from the original issue date of the Preferred Stock. On February 19, 2020 the Company converted the 76,000 outstanding Series A preferred shares, based on the automatic conversion terms into 205,000 common shares and 76,000 warrants have been issued, with the remaining 175,000 shares of common stock still to be issued and recognized as stock payable. On November 30, 2022 the Company agreed to issue 115,973 shares of common stock valued at $27 to extend a certain note payable dated November 12, 2021. The shares were issued on March 29, 2023 On December 15, 2022 the Company agreed to issue 90,000 shares of common stock valued at $23 to settle $18,000 of accrued interest owed to a note holder. The shares were issued on March 29, 2023 On May 3, 2023 the Company issued 84,400 shares of the Company’s common stock as an incentive for a certain convertible note dated July 18, 2022. On May 3, 2023 the Company issued 2,200,000 of the Company’s common stock for services. On July 24, 2023 the Company issued 7,793,319 of the Company’s common stock valued at $152,967 to settle certain notes. On July 24, 2023 the Company issued 100,000 of the Company’s common stock valued at $120 for services. On August 7, 2023 the Company issued 1,885,031 of the Company’s common stock valued at $282,754 to settle certain notes. On August 7, 2023, the Company issued 1,200,000 of the Company’s common stock valued at $1,440 for services. On August 9, 2023 the Company issued 1,200,954 of the Company’s common stock valued at $180,143 to settle certain notes. On August 16, 2023, the Company issued 1,675,000 of the Company’s common stock valued at $2,010 for services. On August 16, 2023, the Company issued 824,676 shares of the Company’s common stock valued at $100,000 to settle debt. On August 16, 2023 the Company issued 242,500 of the Company’s common stock valued at $116,152, of which $116,000 was recorded in the prior year in Stock payable as an incentive to enter into a certain note payable. On August 17, 2023, the Company issued 300,000 of the Company’s common stock valued at $360 for services. On August 25, 2023 the Company issued 62,500 of the Company’s common stock valued at $75 as an incentive to enter into a certain note payable. On August 29, 2023 the Company issued 331,400 of the Company’s common stock valued at $398 as an incentive to for a certain note holder to transfer the note. On August 29, 2023, the Company issued 300,000 of the Company’s common stock valued at $360 for services.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 12 - SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date the financial statements were issued. The Company has determined that there are no other such events that warrant disclosure or recognition in the financial statements other than as set forth below. On January 18, 2024, the Company issued 1,050,000 shares pursuant to amendments to a related party promissory note which were made on October 20, 2021 On January 25, 2024, the Company entered into a note agreement for $125,000 for a 12-month period and interest rate of 18%. On March 15, 2024, the Company issued 3,000,000 shares for a notice of conversion of a promissory note dated January 19, 2024. On March 15, 2024, the Company issued 750,000 shares for services. On March 25, 2024, the Company settled a certain $385,000 convertible note and accrued interest dated February 22, 2022 for $250,000. On April 4, 2024, the Company entered into a note agreement for $100,000 for a 12-month period and interest rate of 18%. On April 5, 2024, the Company issued 36,893,398 shares to convert certain related party convertible notes dated July 26, 2022, June 15, 2023 and July 25, 2023. On April 11, 2024, the Company issued 3,857,143 shares pursuant to a promissory note amendment and conversion dated April 3, 2023. On April 11, 2024 the Company issued 1,000,000 shares for services. On April 22, 2024, the Company entered into a consulting agreement with an individual for a six-month period. As compensation, the Company will issue 300,000 shares of common stock to Mr. Jacques immediately upon signing the agreement. The accounting is still being evaluated for this issuance. On April 23, 2024, the Company entered into a convertible note agreement for $150,000 for a 24-month period and interest rate of 12% and is convertible at $0.10 per share. On May 7, 2024, the Company issued 100,000 shares of common stock valued at $47,835, which was recorded in the prior year in Stock payable as an incentive to enter into a certain note payable. On May 9, 2024, the Company issued 7,002,740 shares of common stock for the conversion of $350,000 in principal and $140,192 in accrued interest on a convertible note. On May 14, 2024, the Company entered into a convertible note agreement for $25,000 for a 12-month period and interest rate of 12% and is convertible at $0.15 per share. On May 30, 2024, the Company entered into a convertible note agreement for $100,000 for a 24-month period and interest rate of 12% and is convertible at $0.15 per share.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Organization	The Company was incorporated on March 7, 2008 under the laws of the State of Nevada, as Alcantara Brands Corporation. On October 5, 2010, the Company amended its articles of incorporation and changed its name to Bollente Companies, Inc. On June 4, 2018, the Company amended its articles of incorporation and changed its name to Trutankless, Inc. The Company is involved in sales, marketing, research and development of a high quality, whole-house, smart electric tankless water heater that is more energy efficient than conventional products. Management anticipates the Company’s trutankless water heater, with Wi-Fi capability and Trutankless’ proprietary apps offered in the iOS and Android store, will augment existing products in the home automation space.
Principles of consolidation	The consolidated financial statements include the accounts of Trutankless, Inc. and its wholly owned subsidiaries. On May 16, 2010, the Company acquired 100% of the outstanding stock of Bollente, Inc. On August 20 th Spinoff On July 15, 2023, the Company announced its intention to spin-off its wholly-owned subsidiary, Tankless365, Inc. On a date determined by the Board of Directors of the Company, each Shareholder having common stock as of the Distribution Date will be entitled to receive shares of the common stock of Tankless365, Inc. pro rata based on a 4:1 ratio. Subsequent to this announcement, the Company’s management decided that the subsidiary, Tankless 365, Inc. will not be spun-off but will remain as a subsidiary of the Company. Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations.
Use of estimates	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.
Change in accounting policy	During the year ended December 31, 2023, the Company changed its policy regarding unissued stock. Previously, the Company had used a last in, first out method for estimated its stock payable balance. During the year ended December 31, 2023, the Company changed to a first in, first out method for estimating the stock payable balance. This resulted in a credit to general and administrative expenses of $623,220 during the year ended December 31, 2023.
Cash and cash equivalents	For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value.
Stock-based compensation	The Company follows ASC 718-10, “Stock Compensation”, which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, “Accounting for Stock-Based Compensation,” and supersedes Accounting Principles Board (“APB”) Opinion No. 25, “Accounting for Stock Issued to Employees,” and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized.
Income Taxes	The Company’s calculation of its tax liabilities involves dealing with uncertainties in the application of complex tax laws and regulations in various taxing jurisdictions. The Company recognizes tax liabilities for uncertain tax positions based on management’s estimate of whether it is more likely than not that additional taxes will be required. The Company had no uncertain tax positions as of December 31, 2023 and 2022. Deferred income taxes are recognized in the consolidated financial statements for the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts based on enacted tax laws and statutory tax rates. Temporary differences arise from net operating losses, differences in depreciation methods of archived images, and property and equipment, stock-based and other compensation, and other accrued expenses. A valuation allowance is established when it is determined that it is more likely than not that some or all of the deferred tax assets will not be realized. The application of tax laws and regulations is subject to legal and factual interpretation, judgment and uncertainty. Tax laws and regulations themselves are subject to change as a result of changes in fiscal policy, changes in legislation, the evolution of regulations and court rulings. Therefore, the actual liability for U.S., or the various state jurisdictions, may be materially different from management’s estimates, which could result in the need to record additional tax liabilities or potentially reverse previously recorded tax liabilities. Interest and penalties are included in tax expense. The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operation in the provision for income taxes. As of December 31, 2023 and 2022, the Company had no accrued interest or penalties related to uncertain tax positions.
Earnings per share	The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation. There are 3,197,045 additional shares issuable in connection with outstanding warrants, stock payable, and convertible debts as of December 31, 2023.
Accounts receivable	Accounts receivable is comprised of uncollateralized customer obligations due under normal trade terms. The Company performs ongoing credit evaluation of its customers and management closely monitors outstanding receivables based on factors surrounding the credit risk of specific customers, historical trends, and other information. The carrying amount of accounts receivable is reviewed periodically for collectability. If management determines that collection is unlikely, an allowance that reflects management’s best estimate of the amounts that will not be collected is recorded.
Advertising Costs	The Company’s policy regarding advertising is to expense advertising when incurred. The Company incurred advertising expenses of $16,416 and $4,721 during the years ended December 31, 2023 and 2022, respectively.
Research and development costs	The Company charges research and development costs to expense when incurred in accordance with FASB ASC 730, “Research and Development”. These research and development expenses are not related to the patent that the Company has, but are focused on future product developments. Research and development costs were $441,534 and $246,186 for the years ended December 31, 2023 and 2022, respectively.
Inventory	Inventory, including manufacturing cost and shipping are stated at the lower of cost (average cost) or market (net realizable value).
Revenue recognition	Revenue is recognized in accordance with ASC 606. The Company performs the following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company applies the five-step model to arrangements that meet the definition of a contract under Topic 606, including when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of Topic 606, the Company evaluates the goods or services promised within each contract related performance obligation and assesses whether each promised good or service is distinct. The Company recognizes as revenue, the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Revenue recognition occurs at the time product is shipped to customers, when control transfers to customers, provided there are no material remaining performance obligations required of the Company or any matters of customer acceptance.
Fair value of financial instruments	The Company measures fair value in accordance with ASC 820 - Fair Value Measurements. ASC 820 defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurements. ASC 820 establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by ASC 820 are: 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 market 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 reflect management’s best 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. Valuation of instruments includes unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date. The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as December 31, 2023 or that will be recognized in the future, and do not include expenses that could be incurred in an actual settlement. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, receivables from related parties, prepaid expenses and other, accounts payable, accrued liabilities, and related party and third-party notes payables approximate fair value due to their relatively short maturities. The Company’s notes payable to related parties approximates the fair value of such instrument based upon management’s best estimate of terms that would be available to the Company for similar financial arrangements at December 31, 2023 and 2022.
Recent Accounting Pronouncements	From time to time, new accounting pronouncements are issued by FASB that are adopted by the Company as of the specified effective date. If not discussed, management believes that the impact of recently issued standards, which are not yet effective, will not have a material impact on the Company’s financial statements upon adoption, except as noted below. In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments on October 1, 2020 (“ASU 2016-13”). ASU 2016-13 requires entities to use a new forward-looking “expected loss” model that reflects expected credit losses, including credit losses related to trade receivables, and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates, which generally will result in the earlier recognition of allowances for losses. The Company adopted the ASU effective October 1, 2023, and the adoption of the new standard did not have a material impact on the Company's results of operations or cash flows. In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which requires contract assets and contract liabilities acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC 606, Revenue from Contracts with Customers, as if it had originated the contracts. Under the current business combinations guidance, such assets and liabilities are recognized by the acquirer at fair value on the acquisition date. The Company adopted the provisions of the accounting pronouncement as of October 1, 2023 and the new standard did not have an impact on the Company's consolidated financial statements in the first quarter ended December 31, 2023. In November 2023, the FASB issued ASU 2023-07, Improvements to Disclosures About Reportable Segments, which requires enhanced disclosures about significant segment expenses. In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss, provide new segment disclosure requirements for entities with a single reportable segment, and contain other disclosure requirements. The new guidance is effective for all public entities for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact of the adoption of ASU 2020-01 on its consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures ("ASU 2023-09"), to require disaggregated information about a reporting entity’s effective tax rate reconciliation, as well as information on income taxes paid. The new requirements should be applied on a prospective basis with an option to apply them retrospectively. ASU 2023-09 will be effective for annual periods beginning after December 15, 2024, with early adoption permitted. The Company is evaluating the impact this ASU will have on its consolidated financial statements and related disclosures.

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2023
INVENTORY
Schedule of Inventory	December 31, 2023 December 31, 2022 Finished goods - 117,980 Total $ - $ 117,980

ACCOUNTS RECEIVABLE NET (Tables

ACCOUNTS RECEIVABLE NET (Tables)	12 Months Ended
	Dec. 31, 2023
ACCOUNTS RECEIVABLE NET
Schdule of Accounts receivable, net	December 31, 2023 December 31, 2022 Accounts receivable 186,750 186,600 Allowance for doubtful accounts (186,750 ) (179,381 ) Total $ - $ 7,219

RELATED PARTY (Tables)

RELATED PARTY (Tables)	12 Months Ended
	Dec. 31, 2023
RELATED PARTY
Schdule of notes payable related party	December 31, 2023 December 31, 2022 Note payable, secured, 5% interest, due on demand $ 19,450 $ 19,450 Note payable, secured, 12% interest, due April 26, 2024 60,000 125,500 Note payable, secured, 12% interest, due April 30, 2024 122,500 102,000 Note payable, secured, 12% interest, due August 31, 2025 125,000 125,000 Note payable, secured, 18% interest, due July 25, 2024 40,000 - Total Notes Payable - related party $ 366,950 $ 371,950 Less unamortized debt discounts - - Total Notes Payable 366,950 371,950 Less current portion (241,950 ) (246,450 ) Total Notes Payable - long term $ 125,000 $ 125,500
Schdule of convertible notes payable related party	December 31, 2023 December 31, 2022 Convertible note payable, 8% interest, due December 2024 $ 2,205,623 $ 1,628,930 Convertible note payable, 12% interest, due December 2023 400,000 400,000 Convertible note payable, 12% interest, due July 2023 - 100,000 Convertible note payable, 12% interest, due December 2024 150,000 Convertible note payable, 12% interest, due December 2024 85,000 Total Notes Payable - related party $ 2,840,623 $ 2,128,930 Less unamortized debt discounts - - Total Notes Payable 2,840,623 2,128,930 Less current portion (2,840,623 ) (500,000 ) Total Notes Payable - long term $ - $ 1,628,930

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2023
NOTES PAYABLE
Schedule of Notes Payable	December 31, 2023 December 31, 2022 Note payable, secured, 12% interest, due June 2024 $ - $ 70,920 Note payable, secured, 12% interest, due June 2024 300,000 300,000 Notes payable, secured, 12% interest, due April 2022 95,000 95,000 Notes payable, secured, 12% interest, due December 2023 10,000 10,000 Notes payable, unsecured, 8% interest, due on demand - 13,000 Notes payable, secured, 12% interest, due June 2024 - 140,920 Notes payable, 12% interest, due starting August 2024 625,000 - Total notes Payable $ 1,030,000 $ 629,840 Less unamortized debt discounts - - Total Notes Payable 1,030,000 629,840 Less current portion (1,030,000 ) (559,380 ) Total Notes Payable - long term $ - $ 70,460
Schdule of convertible notes payable, net of debt discount	December 31, December 31, 2023 2022 Convertible note payable, secured, 12% interest, due August 31, 2019, in default 50,000 50,000 Convertible note payable, secured, 12% interest, due May 2, 2024 - 100,000 Convertible note payable, secured, 10% interest, due February 2024 45,000 45,000 Convertible note payable, secured, 10% interest, due May 22, 2020, in default - 5,000 Convertible note payable, secured, 12% interest, due Feb 15, 2024 75,000 75,000 Convertible notes payable, secured, 4% interest, due October 14, 2020, in default 75,000 75,000 Convertible note payable ,12% interest, due May 2020, in default 108,500 162,750 Convertible note payable, secured, 10% interest, due May 1, 2024 350,000 350,000 Convertible note payable, secured, 12% interest, due February 8, 2024 - 100,000 Convertible notes payable, secured, 4% interest, due March 3, 2021, in default 25,000 25,000 Convertible notes payable, secured, 10% interest, due December 2021, in default - 10,000 Convertible notes payable, 8% interest, due December 2023 295,000 355,000 Convertible notes payable, 8% interest, due July 2023 - 38,200 Total notes payable 1,023,500 1,390,950 Less unamortized discounts (24,148 ) (56,829 ) Total convertible notes payable, net $ 999,352 $ 1,334,121 Less current portion (999,352 ) (1,334,121 ) Convertible notes payable, net - Long-term $ - $ -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2023
COMMITMENTS AND CONTINGENCIES
Schedule of Undiscounted Cash Flows	Amounts due as of December 31, 2023 Operating Leases 2024 84,726 2025 87,655 2026 72,998 Total minimum lease payments $ 245,379 Less: effect of discounting (36,478 ) Present value of future minimum lease payments $ 208,901 Less: current obligations under leases (64,199 ) Long-term lease obligations $ 144,702

STOCK WARRANTS (Tables)

STOCK WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2023
STOCK WARRANTS
Schdule of Stock warrants activity	Number of Shares Weighted Average Exercise Price Balance, December 31, 2022 2,510,485 $ 1.85 Warrants granted and assumed - - Warrants expired (1,193,099 ) 1.00 Warrants canceled - - Warrants exercised - - Balance outstanding and exercisable, December 31, 2023 1,317,386 $ 0.20

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
INCOME TAXES
Deferred income taxes reflect the net tax effects	2023 2022 Deferred income tax assets: $ 13,999,842 $ 13,342,160 Valuation allowance (13,999,842 ) (13,342,160 ) Net deferred tax asset $ - $ -
Schedul of reconciliation between the statutory rate and the effective tax rate	2023 2022 Effective Tax Rate Reconciliation: Federal statutory tax rate 21.0 % 21.0 % State taxes, net of federal benefit 0.0 % 0.0 % Change in valuation allowance (21.0 )% (21.0 )% Effective tax rate 0.0 % 0.0 %

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	May 16, 2010
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Outstanding stock acquired percentage			100%
Common Stock outstanding warrants	3,197,045
Advertising expense	$ 16,416	$ 4,721
Other general and administrative expenses	623,220
Research and development costs	$ 441,534	$ 246,186

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
GOING CONCERN
Operating cash flow from continued operations	$ (1,816,625)	$ (1,815,297)
Net loss	(2,038,458)	(4,646,055)
Working capital deficit	(6,776,601)	(3,796,695)
Cash and cash equivalents	21,453	84,034
Accumulated deficit	$ (66,665,913)	$ (64,627,455)

INVENTORY (Details)

INVENTORY (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
INVENTORY
Finished goods	$ 0	$ 117,980
Total	$ 0	$ 117,980

ACCOUNTS RECEIVABLE NET (Detail

ACCOUNTS RECEIVABLE NET (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
ACCOUNTS RECEIVABLE NET
Accounts receivable	$ 186,750	$ 186,600
Allowance for doubtful accounts	(186,750)	(179,381)
Total	$ 0	$ 7,219

ROYALTY LIABILITIES (Details Na

ROYALTY LIABILITIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
ROYALTY LIABILITIES
Description of royalty agreement	These agreements require the Company to pay up to $50 per unit sold in royalties to these investors based on their investment amounts. The royalty obligation shall commence upon the 500th unit that is produced and sold and continue for 6 (six) calendar years from the anniversary date of the receipt of the first royalty payment
Royalty liability	$ 417,500	$ 0

RELATED PARTY (Details)

RELATED PARTY (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Total note payable to related parties, gross	$ 366,950	$ 371,950
Less unamortized debt discount	0	0
Total notes payable	366,950	371,950
Less current portion	(241,950)	(246,450)
Total notes payable-long term	125,000	125,500
Note payable, secured, 5% interest, due on demand [Member]
Total note payable to related parties, gross	19,450	19,450
Note payable, secured, 12% interest, due April 26, 2024 [Member]
Total note payable to related parties, gross	60,000	125,500
Note payable, secured, 12% interest, due April 30, 2024 [Member]
Total note payable to related parties, gross	122,500	102,000
Note payable, secured, 12% interest, due August 31, 2025 [Member]
Total note payable to related parties, gross	125,000	$ 125,000
Note payable, secured, 18% interest, due July 25, 2024 [Member]
Total note payable to related parties, gross	$ 40,000

RELATED PARTY (Details 1)

RELATED PARTY (Details 1) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Total note payable to related parties, gross	$ 2,840,623	$ 2,128,930
Less unamortized debt discount	0	0
Total notes payable	2,840,623	2,128,930
Less current portion	(2,840,623)	(500,000)
Total notes payable-long term	0	1,628,930
Convertible note payable, 12% interest, due December 2024 [Member]
Total note payable to related parties, gross	150,000
Convertible note payable, 12% interest, due December 2024 [Member]
Total note payable to related parties, gross	85,000
Convertible Note Payable 8 Interest Due December 2024 [Member]
Total note payable to related parties, gross	2,205,623	1,628,930
Convertible Note Payable 12 Interest Due December 2023 [Member]
Total note payable to related parties, gross	400,000	400,000
Convertible Note Payable 12 Interest Due July 2023 [Member]
Total note payable to related parties, gross	$ 0	$ 100,000

RELATED PARTY (Details Narrativ

RELATED PARTY (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jun. 08, 2022	Feb. 10, 2021
Note payable	$ 1,030,000	$ 629,840
Repayments of note advances	10,000	301,904
Convertible Promissory Note [Member]
Interest expense	251,463	7,956
On July 26, 2022 [Member] | Convertible Promissory Note [Member]
Issued of convertible promissory note	$ 400,000
Note payable due date	Dec. 15, 2023
Convertible into shares company common stock at a rate	$ 0.08
Interest rate	12%
Outstanding amount convertible promissory note	$ 400,000	0
July 23, 2023 [Member]
Note payable	$ 40,000
Interest rate	12%
On July 26, 2022 [Member] | Convertible Promissory Note [Member]
Issued of convertible promissory note	$ 100,000
Note payable due date	Jul. 01, 2023
Convertible into shares company common stock at a rate	$ 0.02
Interest rate	12%
Outstanding amount convertible promissory note	$ 0	100,000
On June 15, 2023 [Member] | Convertible Promissory Note [Member]
Issued of convertible promissory note	$ 150,000
Note payable due date	Dec. 31, 2024
Convertible into shares company common stock at a rate	$ 0.02
Interest rate	12%
Outstanding amount convertible promissory note	$ 150,000
On July 25, 2023 [Member] | Convertible Promissory Note [Member]
Issued of convertible promissory note	$ 85,000
Note payable due date	Dec. 31, 2024
Convertible into shares company common stock at a rate	$ 0.02
Interest rate	12%
Outstanding amount convertible promissory note	$ 85,000
Officer [Member]
Note payable due	60,000	125,500
Received note payable from director	125,500
Repayments of note advances	$ 65,500
Interest rate	12%
CEO [Member] | April 2021 [Member]
Note payable	$ 150,000
Repayments of note advances	$ 0	0
Interest rate	12%
Received advances from the company	$ 20,500	102,000
Outstanding amount notes payable	$ 122,500	102,000
CEO [Member] | On January 8, 2021 [Member]
Note payable due date	Jun. 08, 2021
Note payable	$ 125,000
Interest on notes			$ 1,250	$ 3,125
Interest rate	30%
Outstanding amount notes payable	$ 125,000	125,000
Notation Labs, Inc [Member]
Convertible note payable	$ 2,500,000
Convertible note payable due date	Dec. 31, 2024
Convertible rate	$ 0.80
Net advances from the note	$ 1,190,853	1,628,930
Repayments of note advances	$ 479,160	0
Interest rate	8%
Outstanding amount notes payable	$ 2,205,623	1,628,930
Accounts payable and accrued liability -relatedparty [Member]
Advances received from a related party	23,500	31,000
Related party One [Member]
Note payable due	19,450	19,450
Received note payable from director	$ 25,000
Interest rate	5%
Related party [Member]
Received note payable from director	$ 25,000
Interest expense	$ 66,100	$ 30,456

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Total Notes Payable Gross	$ 1,030,000	$ 629,840
Less unamortized debt discounts	0	0
Total Notes Payable	1,030,000	629,840
Less current portion	(1,030,000)	(559,380)
Total Notes Payable - long term	0	70,460
Note payable secured 12 interest, due June 1 2024 [Member]
Notes payable	0	70,920
Notes payable, secured, 12% interest, due April 2022 [Member]
Notes payable	95,000	95,000
Notes Payable Secured 12 Interest Due December 2023 [Member]
Notes payable	10,000	10,000
Notes payable, unsecured, 0% interest, due on demand [Member]
Notes payable	0	13,000
Notes payable, secured, 12% interest, due June 2024 [Member]
Notes payable	0	140,920
Notes payable, 12% interest, due starting August 2024 [Member]
Notes payable	625,000	0
Note payable, secured, 12% interest, due June 1, 2024 One [Member]
Notes payable	$ 300,000	$ 300,000

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Less unamortized discounts	$ (24,148)	$ (56,829)
Total convertible notes payable, net	999,352	1,334,121
Less current portion of Convertible notes payable	(999,352)	(1,334,121)
Convertible notes payable - long term, net of debt discount	0	0
Convertible note payable [Member]
Total notes payable	1,023,500	1,390,950
Convertible notes payable due May 2, 2024
Total notes payable	0	100,000
Convertible note payable due February 2024
Total notes payable	45,000	45,000
Convertible note payable due Feb 8, 2024
Total notes payable	0	100,000
Convertible note payable due Dec 2023
Total notes payable	295,000	355,000
Convertible notes payable, due July 2023
Total notes payable	0	38,200
Convertible note payable due August 31, 2019
Total notes payable	50,000	50,000
Convertible note payable due May 22, 2020
Total notes payable	0	5,000
Convertible note payable due Feb 15, 2024
Total notes payable	75,000	75,000
Convertible note payable due October 14, 2020
Total notes payable	75,000	75,000
Convertible note payable due May 2020
Total notes payable	108,500	162,750
Convertible note payable due Mar 3, 2021
Total notes payable	25,000	25,000
Convertible note payable due Dec 2021
Total notes payable	0	10,000
Convertible note payable due May 1, 2024
Total notes payable	$ 350,000	$ 350,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)										1 Months Ended					12 Months Ended
	May 01, 2022	Nov. 12, 2021	Jul. 12, 2021	May 12, 2021	Sep. 11, 2020	May 05, 2020	Feb. 08, 2019	May 02, 2017	Sep. 02, 2016	Aug. 18, 2021	Apr. 26, 2021	Feb. 19, 2019	Feb. 15, 2018	May 22, 2017	Dec. 31, 2023	Dec. 31, 2022	Feb. 22, 2022
Issue of promissory note			$ 98,000	$ 103,000						$ 10,000
Interest rate			12%	24%						12%
Debt discount															$ 32,681	$ 159,383
Post-split shares of common stock value															38,773	20,367	$ 123,147
Total Notes Payable															1,030,000	629,840
Secured convertible note issue					$ 160,000
Discount price															0	0
Proceeds from notes payable															635,000	0
Notes payable, net of debt discount															$ 1,030,000	$ 684,380
Common stock shares															38,773,230	20,367,477
Interest expense including amortization of the associated debt discount															$ 115,506	$ 251,463
Proceeds from convertible notes payable															4,000	388,200
Loss on extinguishment of debt															$ 0	17,973
Notes payable entered into August 3, 2023
Interest rate															12%
Notes payable															$ 625,000
Notes payable entered into Jan 30, 2019
Interest rate															12%
Proceeds from notes payable															$ 100,000
Consideration for the consolidation of two notes payable to one - Jan 1, 2020
Post-split shares of common stock value															62,118
Gain (loss) on extinguishment of notes															61,250
Proceeds from notes payable															$ 260,000
Issuance shares of common stock	25,000														175,000
Issuance shares of common stock value	$ 29,000														$ 61,250
Notes payable, net of debt discount															$ 0	70,920
Common stock shares															414,120
Debt interest rate															12%
Consideration for the consolidation of three notes payable to one - Jan 1, 2020
Gain (loss) on extinguishment of notes															$ 61,250
Proceeds from notes payable															$ 300,000
Issuance shares of common stock	25,000														175,000
Issuance shares of common stock value	$ 29,000														$ 61,250
Notes payable, net of debt discount															$ 300,000	300,000
Debt interest rate															12%
Notes Payable Issue November 12,2021
Gain (loss) on extinguishment of notes															$ 15,643
Outstanding amount of note															0	201,000
Total Notes Payable															$ 201,000
Issuance shares of common stock	100,000	100,000													1,230,911
Issuance shares of common stock value	$ 87,000	$ 125,000													$ 184,636
Interest rate															12%
Notes payable entered into April 26, 2021
Interest rate											12%
Proceeds from notes payable											$ 95,000
Notes payable, net of debt discount															$ 95,000	95,000
Convertible note entered into September 2, 2016
Proceeds from convertible notes payable									$ 50,000
Warrants Purchase									6,250
Interest rate									12%
Conversion price									$ 8
Exercise price									$ 12
Convertible Notes Payable															50,000	50,000
Notes Payable Issue November 04, 2021
Outstanding amount of note															0	13,000
Total Notes Payable																25,000
Interest expenses including amortization															$ 143,417	129,952
Convertible note payable issued February 8, 2021
Issuance shares of common stock	12,500														824,676
Issuance shares of common stock value															$ 123,701
Proceeds from convertible notes payable															$ 100,000
Conversion price															$ 0.80
Convertible Notes Payable															$ 0	100,000
Financing expense															20,000
Loss on extinguishment of debt															20,000
Convertible notes payable, due July 18 2022
Balance debt amount															$ 0	38,200
Issuance of common stock, shares															2,254,986
Issuance of common stock, value															$ 45,100
Proceeds from convertible notes payable															$ 4,000
Convertible conversion per shares															$ 0.80
Convertible Notes Payable															$ 150,000
Due Date															July 18, 2023
Debt interest rate															8%
Convertible note issued Feb 8, 2019
Debt discount							$ 30,000
Proceeds from convertible notes payable							$ 50,000
Convertible Notes Payable															$ 50,000	50,000
Due Date							February 8, 2020
Shares Granted							7,500
Convertible note issued Feb 19, 2019
Debt discount												$ 2,500
Proceeds from convertible notes payable												$ 25,000
Convertible Notes Payable															25,000	25,000
Due Date												August 19, 2019
Shares Granted												625
Convertible Rate												$ 4
Debt interest rate												4%
Convertible note payable issued Mar 3, 2021
Proceeds from convertible notes payable															$ 25,000
Conversion price															$ 0.80
Convertible Notes Payable															$ 25,000	25,000
Convertible note issued Feb 15, 2018
Issuance of common stock, value													$ 8,995
Issuance of common stock													6,250
Secured convertible promissory note															75,000
Convertible Notes Payable															$ 75,000	75,000
Due Date													February 24, 2020
Debt interest rate															12%
Convertible note issued May 2017(2)
Issuance shares of common stock	12,500
Issuance shares of post-split	12,500
Issuance shares of common stock value	$ 14,500
Issuance shares of post-split value	$ 17,000
Warrants Purchase	10,000							20,000
Exercise price								$ 8
Convertible Notes Payable															$ 0	100,000
Convertible note issued May 2017
Stock issued for debt discounts and extensions, value								$ 10,000
Proceeds from convertible notes payable								$ 50,000
Warrants Purchase								1,250
Interest rate								10%
Exercise price								$ 8
Convertible Notes Payable															45,000	45,000
Convertible note issued Nov 19, 2019
Stock issued for debt discounts and extensions, value															175,070
Discount price															$ 18,500
Lowest trading price percentage															70%
Proceeds from convertible notes payable															$ 281,000
Convertible Notes Payable															$ 108,500	162,750
Shares Granted															53,375
Origional issue discount															$ 28,100
Convertible note issued May 5, 2020
Stock issued for debt discounts and extensions, value						$ 207,000
Issuance shares of common stock															75,000
Issuance shares of common stock value															$ 87,000
Proceeds from convertible notes payable						$ 350,000
Convertible Notes Payable															350,000	350,000
Due Date						May 1, 2021
Shares Granted						187,500
Convertible note issued May 2017(3)
Proceeds from convertible notes payable														$ 5,000
Warrants Purchase														125
Interest rate														10%
Conversion price														$ 0.50
Exercise price														$ 8
Due Date														May 22, 2020
Convertible note February 22, 2022
Balance debt amount															295,000	$ 355,000
Convertible Notes Payable															$ 385,000
Due Date															February 22, 2023
Shares Granted															165,216
Total debt discount															$ 158,147

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	Dec. 31, 2023 USD ($)
COMMITMENTS AND CONTINGENCIES
2024	$ 84,726
2025	87,655
2026	72,998
Total minimum lease payments due	245,379
Less: effect of discounting	(36,478)
Present value of future minimum lease payments	208,901
Current obligations under leases	(64,199)
Long-term lease obligations	$ 144,702

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Apr. 29, 2021	Jan. 31, 2020	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2018
Settlement expense			$ 38,768	$ 0
Right of use asset			203,477	$ 100,125
Operating Lease liability			208,901
Right of use asset			203,477
Office Lease Agreement [Member]
Payment of civil penalties	$ 25,000
Civil penelties payment terms	Payment shall be made in the following four installments: (1) $5,000 within 14 days of entry of the order; (2) $7,500 within 180 days of entry of the order; (3) $6,250 within 270 days of entry of the order; and (4) $6,250 within 360 days of entry of the order
Right of use asset			64,978
Operating Lease liability			64,978
Penelties due			$ 20,000
Lease term		40 months			39 months
Intrest rate					12%
Monthly Installment and Interest Amount		$ 5,624			$ 1,680
Security deposit		$ 12,166			$ 1,781

STOCK WARRANTS (Details)

STOCK WARRANTS (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares shares
STOCK WARRANTS
Number of shares, Outstanding, Beginning Balance | shares	2,510,485
Warrants granted and assumed | shares	0
Warrants expired | shares	(1,193,099)
Number of shares, Outstanding, Ending balance | shares	1,317,386
Weighted average Excercese price, Begining balance	$ 1.85
Weighted average exercise price, Granted and assumed	0
Weighted average exercise price of shares canceled	0
Weighted average exercise price of shares expired	1
Weighted average exercise price of shares exercised	0
Weighted average exercise price of shares outstanding, Ending balance	$ 0.20

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
INCOME TAXES
Deferred income tax assets	$ 13,999,842	$ 13,342,160
Valuation allowance	(13,999,842)	(13,342,160)
Net deferred tax asset	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
INCOME TAXES
Federal statutory tax rate	21%	21%
State taxes, net of federal benefit	0%	0%
Change in valuation allowance	(21.00%)	(21.00%)
Effective tax rate	0%	0%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
INCOME TAXES
Current income tax benefit	$ 428,076
Net operating loss carry forwards		$ 66,665,913

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)					1 Months Ended
	Aug. 09, 2023	Aug. 07, 2023	May 03, 2023	Dec. 15, 2022	Aug. 29, 2023	Aug. 25, 2023	Aug. 17, 2023	Aug. 16, 2023	Jul. 24, 2023	Nov. 30, 2022	Sep. 27, 2021	Feb. 19, 2020	Dec. 31, 2023	Dec. 31, 2022	Oct. 26, 2020
Common stock share issued			84,400
Common stock issued for services			2,200,000
Preferred stock, Par value													$ 0.001	$ 0.001
Common stock, Par value													$ 0.001	$ 0.001
Authorized capital stock															1,010,000,000
Common stock, share Authorized													150,000,000	150,000,000	1,000,000,000
Preferred stock, shares authorized													10,000,000	100,000,000	10,000,000
Reverse stock split											1-for-8
Notes payable date										Nov. 12, 2021
Issue shares of common stock				90,000				242,500		115,973
Issue shares of common stock, Value				$ 23				$ 116,152		$ 27
Settle of accrued interest				$ 18,000									$ 368,952	$ 93,069
Issue shares of common stock, Recorded certain note payable								$ 116,000
Series A Preferred Stock
Description of common shares issued												the automatic conversion terms into 205,000 common shares and 76,000 warrants have been issued, with the remaining 175,000 shares of common stock still to be issued and recognized as stock payable
Preferred Stock, Designated													76,000
Convertible preferred Stock												76,000
Per share Value													$ 1
Common Stock Settlement Of Debt [Member]
Issue shares of common stock								824,676	100,000
Issue shares of common stock, Value								$ 100,000	$ 120
Common stock settlement of certain note Value
Issue shares of common stock	1,200,954	1,885,031			331,400	62,500			7,793,319
Issue shares of common stock, Value	$ 180,143	$ 282,754			$ 398	$ 75			$ 152,967
Common stock settlement of Services
Issue shares of common stock		1,200,000			300,000		300,000	1,675,000	100,000
Issue shares of common stock, Value		$ 1,440			$ 360		$ 360	$ 2,010	$ 120

SUBSEQUENT EVENT (Details Narra

SUBSEQUENT EVENT (Details Narrative) - USD ($)

1 Months Ended

May 14, 2024

May 09, 2024

May 07, 2024

Apr. 11, 2024

Apr. 05, 2024

Apr. 04, 2024

Mar. 15, 2024

May 03, 2023

May 30, 2024

Apr. 23, 2024

Apr. 22, 2024

Mar. 25, 2024

Jan. 25, 2024

Jan. 18, 2024

Common stock issued for services

2,200,000

Subsequent Event [Member]

Common stock issued for services

1,000,000

750,000

Accrued interest

$ 140,192

$ 250,000

Conversion of promissory note date

Apr. 03, 2023

Jun. 15, 2023

Jan. 19, 2024

Feb. 22, 2022

Oct. 20, 2021

Debt instrument agreement value

$ 25,000

$ 100,000

$ 100,000

$ 150,000

$ 125,000

Debt instrument term

12 months

12 months

24 months

24 months

12 months

Interest rate

12%

18%

12%

12%

18%

Conversion of common stock shares issue

7,002,740

100,000

3,857,143

36,893,398

3,000,000

1,050,000

Debt instrument conversion price

$ 0.15

$ 0.15

$ 0.10

Conversion of common stock shares, value

$ 47,835

Debt instrument principal amount

$ 350,000

Debt instrument settled amount

$ 385,000

Conversion of promissory note earliest date

Jul. 26, 2022

Conversion of promissory note latest date

Jul. 25, 2023

Subsequent Event [Member] | Mr. Jacques

Conversion of common stock shares issue

300,000