Basanite (BASA) 10-K/A 16 May 23 2022 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Apr. 14, 2023	Jun. 30, 2022
Entity Information [Line Items]
Document Type	10-K/A
Amendment Flag	true
Amendment Description	This Amendment No. 1 on Form 10-K/A(this “Form 10-K/A") amends and restates certain items noted below in the Annual Report on Form 10-K of Basanite Inc. (the “Company”) for the fiscal year ended December 31, 2022, as originally filed with the Securities and Exchange Commission on April 17, 2023 (the “Original Filing”).
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	000-53574
Entity Registrant Name	Basanite, Inc.
Entity Central Index Key	0001448705
Entity Tax Identification Number	20-4959207
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	2041 NW 15th Avenue
Entity Address, City or Town	Pompano Beach
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33069
City Area Code	(954)
Local Phone Number	532-4653
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 76,517,652
Entity Common Stock, Shares Outstanding		257,156,796
Auditor Name	Hudgens CPA, PLLC
Auditor Location	Houston, Texas
Auditor Firm ID	6849
Cherry Bekaert [Member]
Entity Information [Line Items]
Auditor Name	Cherry Bekaert LLP
Auditor Location	Fort Lauderdale, Florida
Auditor Firm ID	677

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2022	Dec. 31, 2021
CURRENT ASSETS
Cash	$ 30,340	$ 109,514
Accounts receivable, net	67,960	7,817
Inventory		714,655
Prepaid expenses	137,370	127,806
Deposits and other current assets		265,553
TOTAL CURRENT ASSETS	235,670	1,225,345
Lease right-of-use asset	153,270	749,116
Fixed assets, net	530,238	3,236,825
TOTAL NON CURRENT ASSETS	683,508	3,985,941
TOTAL ASSETS	919,178	5,211,286
CURRENT LIABILITIES
Accounts payable	1,713,045	1,175,682
Accrued expenses	438,870	407,454
Accrued legal liability	165,000	165,000
Notes payable	304,243	466,762
Notes payable - related party	605,000	300,000
Notes payable - convertible - related party, net	2,144,357	1,689,745
Due to shareholders	505,000
Subscription liability	1,300,000
Lease liability - current portion	93,186	325,339
TOTAL CURRENT LIABILITIES	7,268,701	4,529,982
Lease liability - net of current portion	(56,915)	499,546
TOTAL LIABILITIES	7,325,616	5,029,528
STOCKHOLDERS’ EQUITY (DEFICIT)
Preferred stock, $0.001 par value, 5,000,000 shares authorized, none issued and outstanding
Common stock, $0.001 par value, 1,000,000,000 shares authorized, 251,884,069 and 248,840,144 shares issued and outstanding, respectively	253,218	248,842
Additional paid-in capital	47,433,354	46,054,126
Accumulated deficit	(54,093,010)	(46,121,210)
TOTAL STOCKHOLDERS' EQUITY(DEFICIT)	(6,406,438)	181,758
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 919,178	$ 5,211,286

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	251,884,069	248,840,144
Common stock, shares outstanding	251,884,069	248,840,144

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue
Products sales - rebar	$ 1,356,165	$ 193,194
Total cost of goods sold	2,025,926	1,970,604
Gross (loss) profit	(669,761)	(1,777,410)
OPERATING EXPENSES
Selling, general, and administrative expenses	3,585,955	8,018,152
Total operating expenses	3,585,955	8,018,152
NET LOSS FROM OPERATIONS	(7,255,716)	(9,795,562)
OTHER INCOME (EXPENSE)
Gain on settlement of legal contingency		409,127
Liquidated Damages	(426,759)
Gain on settlement of lease liabilities	52,712	39,902
Miscellaneous income	30
Loss on extinguishment of debt		(6,743,015)
Loan forgiveness	170,095	124,143
Interest expense	(512,162)	(512,418)
Total other income (expense)	(716,084)	(6,682,261)
LOSS FROM CONTINUING OPERATIONS	(7,971,800)	(16,477,823)
NET LOSS	$ (7,971,800)	$ (16,477,823)
Net loss per share - basic	$ (0.031)	$ (0.070)
Net loss per share - diluted	$ (0.031)	$ (0.070)
Weighted average number of shares outstanding - basic	251,488,656	235,473,411
Weighted average number of shares outstanding - diluted	251,488,656	235,473,411

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020		$ 224,838	$ 28,714,488	$ (29,643,387)	$ (704,061)
Beginning balance, shares at Dec. 31, 2020		224,836,785
Warrants exercised for cash		$ 1,000	122,500		123,500
Warrants exercised for cash, Shares		1,000,000
Stock-based compensation		$ 2,420	1,226,868		1,229,288
Stock-based compensation, shares		2,419,546
Warrants issued to related party			3,907,973		3,907,973
Stock issued for cash		$ 20,584	5,034,079		5,054,663
Stock issued for cash, shares		20,583,813
Warrants issued for extinguishment of debt			7,048,218		7,048,218
Net loss				(16,477,823)	(16,477,823)
Ending balance, value at Dec. 31, 2021		$ 248,842	46,054,126	(46,121,210)	181,758
Ending balance, Shares at Dec. 31, 2021		248,840,144
Warrants and options exercised for cash		$ 1,833	223,167		225,000
Warrants and options exercised for cash, shares		1,833,333
Stock-based compensation		$ 422	297,320		297,742
Stock-based compensation, shares		422,713
Stock issued for cash		$ 2,121	647,470		649,591
Stock issued for cash, shares		2,121,212
Warrants issued to management			211,271		211,271
Net loss				(7,971,800)	(7,971,800)
Ending balance, value at Dec. 31, 2022		$ 253,218	$ 47,433,354	$ (54,093,010)	$ (6,406,438)
Ending balance, Shares at Dec. 31, 2022		253,217,402

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (7,971,800)	$ (16,477,823)
Adjustments to reconcile net loss to net cash used in operating activities:
Lease right-of-use asset amortization, operating lease	333,203	255,051
Depreciation	100,670	129,693
Gain on settlement of legal contingency		(409,127)
Gain on settlement of payable		(39,902)
Loss on impairment of equipment and deposits	2,599,585
Gain on settlement of lease liability	(52,712)
Bad debt expense	454,534
Gain on extinguishment of debt		6,743,015
Loan forgiveness	(170,096)	(124,143)
Stock-based compensation	509,013	1,135,139
Warrants issued to related party		3,907,973
Changes in operating assets and liabilities:
Prepaid expenses	(9,564)	7,938
Inventory	714,655	(268,080)
Accounts receivable	(514,677)	(5,910)
Deposits and other current assets		(189,558)
Accounts payable and accrued expenses	1,030,968	1,137,108
Subscription liability		(40,000)
Due to shareholders	505,000
Lease liability	(359,429)	(268,792)
Net cash used in operating activities	(2,830,650)	(4,507,418)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of equipment	(178,115)	(2,346,483)
Proceeds from sale of equipment	450,000
Net cash used in investing activities	271,885	(2,346,483)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock, net of costs	649,591	5,178,163
Proceeds from exercise of warrants and options	225,000
Proceeds from convertible notes payable and convertible notes payable related party		500,000
Proceeds from subscription liability	1,300,000
Repayment of convertible notes payable and convertible notes payable related party		(35,000)
Proceeds from notes payable and notes payable related parties	305,000	1,621,247
Repayment of notes payable and notes payable related parties		(560,500)
Net cash provided by financing activities	2,479,591	6,703,910
NET (DECREASE) INCREASE IN CASH	(79,174)	(149,991)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	109,514	259,505
CASH AND CASH EQUIVALENTS AT END OF PERIOD	341,438	109,514
Supplemental cash flow information:
Cash paid for interest	45,031	26,663
Supplemental disclosure of non-cash investing and financing activities:
Forgiveness of Paycheck Protection Program loan and accrued interest		124,143
Issuance of warrants for services and options as compensation		4,437,686
Initial recognition of leases	187,326
Conversion of accrued interest to convertible notes	454,612
Conversion of convertible notes payable into equity		2,610,005
Conversion of note payable in exchange for warrants		$ 300,000

ORGANIZATION, NATURE OF BUSINES

ORGANIZATION, NATURE OF BUSINESS AND GOING CONCERN	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION, NATURE OF BUSINESS AND GOING CONCERN	NOTE 1 – ORGANIZATION, NATURE OF BUSINESS AND GOING CONCERN (A) Description of Business On May 30, 2006, Basanite, Inc. was organized as a Nevada corporation. Basanite and its wholly owned subsidiaries are herein referred to as “Basanite,” the "Company", “we”, “our”, or “us”. Currently based in Pompano Beach, Florida, the Company intends to manufacture concrete-reinforcing products made from basalt fiber reinforced polymers (“BFRP”), such as its primary product BasaFlex. This UV-stable, chemical, acid and moisture resistant material is sustainable and environmentally friendly and has been engineered to replace steel as it never rusts, therefore, addressing the industry’s current corrosion issues. The Company’s wholly owned subsidiary created in 2018, Basanite Industries, LLC (“BI”) manufactures BasaFlex™, a basalt fiber reinforced polymer rebar. BFRP rebar is a stronger, lighter, sustainable, non-conductive and non-corrosive alternative for traditional steel rebar and wire mesh. BI previously leased a fully permitted and Underwriters Laboratories (“UL”) approved 36,900 square foot facility located in Pompano Beach, Florida, equipped with five customized Pultrusion machines. Each machine had two linear production lines (a total capacity of 10 manufacturing lines). BI’s operations team is currently in the processes of searching for and optimizing and scaling the manufacturing plant to produce 11,000 to 17,000 linear feet of BFRP rebar per line, per day, depending on the product mix. BI’s own fully equipped test lab is utilized to evaluate, validate and verify each product’s performance attributes. The company does not hold inventory at this time for sale, has no current facilities for operations but is actively seeking funding through debt equity to restart operations and searching for a new location in which to operate full manufacturing activities. · BasaFlex™ never rusts – steel reinforcement products rust, causing time and repair costs down the road; · BasaFlex™ is sustainable; with a longer lifecycle – production of our products results in exceptionally low carbon footprint when compared with steel. The lack of corrosion allows the “lifespan” of concrete products to be significantly longer; and · BasaFlex™ has a lower final, in place cost – the physical nature of our products relative to steel (4X lighter, easily transportable, “coil-able”, safer and easier to use) reduces the all-in cost of reinforcement when all factors are considered. (B) Liquidity and Management Plan – Going Concern Since inception, the Company has incurred net operating losses and used cash in operations. As of December 31, 2022 and 2021, respectively, the Company reported: · an accumulated deficit of approximately $ 54.1 46.1 · a working capital deficiency of approximately $ 7 3.3 · cash used in operations of approximately $2.8 million and $4.5 million. Losses have principally occurred as a result of the substantial resources required for product research and development and for marketing of the Company's products; including the general and administrative expenses associated with the organization. At December 31, 2022, the Company had cash of $ 30,340 109,514 We have historically satisfied our working capital requirements through the sale of restricted common stock and the issuance of warrants and promissory notes. Until we are able to internally generate positive cash flow, we will attempt to fund working capital requirements through third party financing, including through private placement of our securities as well as bridge loan arrangements. However, a number of factors continue to hinder the Company’s ability to attract new capital investment. We cannot provide any assurances that the required capital will be obtained or that the terms of such required capital may be acceptable to us. If we are unable to obtain adequate financing, we may reduce our operating activities to reduce our cash use until sufficient funding is secured. These conditions raise substantial doubt about the Company's ability to continue as a going concern. These consolidated financial statements do not include any adjustments to reflect the possible future effect on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the outcome of these uncertainties. Management believes that the actions presently being taken to obtain additional funding and implement its strategic plan provides the opportunity for the Company to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (A) Use of Estimates in Financial Statements The presentation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 revenues and expenses during the reporting period. Actual results could differ from those estimates. Stock-based compensation and stock awards related to convertible debt instruments are recognized based on the fair value of the awards granted. The fair value of each award or conversion feature is estimated on the grant date using the Black-Scholes pricing model. The Black-Scholes pricing model requires the input of highly subjective assumptions, including the fair value of the underlying common stock, the expected term of the option, the expected volatility of the price of our common stock, risk-free interest rates and the expected dividend yield of our common stock. The assumptions used to determine the fair value of the stock awards represent management’s best estimates. These estimates involve inherent (B) Principles of Consolidation The consolidated financial statements include the accounts of Basanite, Inc. and its wholly owned subsidiaries, Basanite Industries, LLC and Basalt America, LLC, formerly known as Rockstar Acquisitions, LLC. All intercompany balances have been eliminated in consolidation. (C) Cash The Company considers all highly liquid temporary cash instruments with an original maturity of three months or less to be cash equivalents. The Company places its cash, cash equivalents and restricted cash on deposit with financial institutions in the United States, which are insured by the Federal Deposit Insurance Company ("FDIC") up to $ 250,000 (D) Inventories The Company’s inventories consist of raw materials, work in process and finished goods, both purchased and manufactured. Inventories are stated at the lower of cost or net realizable value. Cost is determined on the first-in, first-out basis. Raw materials inventory consists primarily of basalt fiber and other necessary elements to produce the basalt rebar. On a quarterly basis, the Company analyzes its inventory levels and records allowances for inventory that has become obsolete and inventory that has a cost basis in excess of the expected net realizable value. An impairment charge due to cost basis in excess of fair market value in the amount of $ 0 1,535,356 The Company’s inventory at December 31, 2022 and 2021 was comprised of: Schedule of Inventories December 31, December 31, 2022 2021 Finished goods $ — $ 328,229 Work in process — 35,213 Raw materials and supplies — 351,213 Total inventory $ — $ 714,655 (E) Fixed assets Fixed assets are stated at cost, subject to adjustments for impairment, less accumulated depreciation and amortization. Depreciation and amortization are computed using a straight-line method over the following estimated useful lives: Schedule of Depreciation and Amortization Periods for Fixed Assets Computer equipment 3 years Machinery 7 years Leasehold improvements 15 years or lease term Office furniture and equipment 5 years Land improvements 15 years Website development 3 years Maintenance and repairs are charged to expenses as incurred, and improvements to leased facilities and equipment are capitalized. Fixed assets consist of the following: Schedule of Fixed Assets December 31, December 31, 2022 2021 Computer equipment $ 203,193 $ 133,654 Machinery 728,245 717,437 Leasehold improvements — 166,252 Office furniture and equipment — 71,292 Land improvements — 7,270 Website development — 2,500 Construction in process — 2,408,986 Total fixed assets 931,438 3,507,391 Accumulated depreciation (4,012,001 ) (270,566 ) Total fixed assets, net $ 5,202,387 $ 3,236,825 Depreciation expense for the year ended December 31, 2022 was $ 7,911 129,693 The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the undiscounted future net cash flows expected to be generated by that asset. If the carrying amount of an asset exceeds its estimated future undiscounted cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. During the year ended December 31, 2022, the Company determined that the construction in process related to the custom machines should be fully impaired due to the uncertainty as to if or when the machines would be received. The Company recognized an impairment of these assets in the amount of $ 2,599,585 (F) Deposits and other current assets None. (G) Accrued expenses The Company’s accrued expenses consist of the following: Schedule of Accrued Expenses December 31, December 31, 2022 2021 Accrued payroll and taxes $ 22,847 $ — Accrued interest 340,521 312,409 Credit cards payable — 177 Other accrued expenses 775,502 94,868 Total accrued expenses $ 438,870 $ 407,454 (H) Accrued legal liabilities The Company’s accrued legal liabilities consist of the following: Schedule of Accrued Legal Liability December 31, December 31, 2022 2021 Accrued legal fees $ 165,000 $ 165,000 Total accrued legal liability $ 165,000 $ 165,000 (I) Loss Per Share The basic loss per share is calculated by dividing the Company’s net loss available to common shareholders by the weighted average number of common shares during the period. The diluted loss per share is calculated by dividing the Company’s net loss by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. The following are potentially dilutive shares not included in the loss per share computation: Schedule of Dilutive Shares Not Included in Loss Per Share Computation December 31, December 31, 2022 2021 Options 1,477,778 4,227,778 Warrants 139,555,757 138,191,666 Convertible shares 8,016,068 6,970,063 148,003,598 149,389,507 (J) Stock-Based Compensation The Company recognizes compensation costs to employees under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 718, Compensation – Stock Compensation. Under FASB ASC Topic 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the grant. The Company issues various equities as compensation to consultants, employees, directors, and investors. The Company issued 8,316,652 11,303,030 0 1,783,284 The Company issued 2,419,546 21,025,000 1,277,778 5,137,261 As of December 31, 2022 and 2021, $ 0 102,559 For the years ended December 31, 2022 and 2021, total equity-based compensation expense amounted to $ 509,013 5,043,112 The Company used the Black Scholes valuation model to determine the fair value of the warrants and options issued, using the following key assumptions for the years ended December 31, 2022 and 2021: Schedule of Fair Value Assumptions 2022 2021 Expected price volatility 162.12 167.20 144.79 148.70 Risk-free interest rate 0.78 1.26 0.78 1.26 Expected life in years 5 5 Dividend yield — — (K) Income Taxes The Company has not recorded any income tax expense or benefit for the years ended December 31, 2022 and 2021 due to its history of net operating losses. The provision for income taxes was calculated as a result of the following (in thousands). The tax effects of temporary differences that give rise to significant portions of the Company’s deferred tax assets and liabilities are as follows (in thousands): Schedule of Deferred Tax Assets and Liabilities December 31, 2022 2021 Deferred tax assets: Net operating loss carryforwards $ 7,587 $ 5,913 Accruals and allowances 454 13 ROU liability amortization 359 202 Stock-based compensation 1,344 1,344 Total deferred tax assets 8,909 7,472 Valuation allowance (8,909 ) (7,472 ) Total deferred tax assets net of valuation allowance — — Deferred tax liabilities: ROU asset amortization (333 ) (184 ) Depreciation (101 ) (101 ) Total deferred tax liabilities (434 ) (285 ) Valuation allowance 434 285 Total deferred tax liabilities net of valuation allowance — — Net deferred tax assets $ — $ — As of December 31, 2022, the Company has a valuation allowance of approximately $ 8.9 62.6 As of December 31, 2021, the Company has a valuation allowance of approximately $ 7.5 53.6 The amount of the valuation allowance represented an increase of approximately $ 1.4 27.4 26.2 Management has evaluated all other tax positions that could have a significant effect on the financial statements and determined the Company had no The Company files income tax returns in the U.S. federal jurisdiction and Florida. The Company is subject to U.S. federal and Florida state tax examinations for certain years after 2018.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	12 Months Ended
	Dec. 31, 2022
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	NOTE 3 – RECENT ACCOUNTING PRONOUNCEMENTS There are several new accounting pronouncements issued or proposed by the FASB. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe any of these accounting pronouncements has had or will have a material impact on the Company’s consolidated financial position or operating results. In June 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments – Credit Losses (Topic 326). The ASU introduces a new credit loss methodology, Current Expected Credit Losses (CECL), which requires earlier recognition of credit losses, while also providing additional transparency about credit risk. Since its original issuance in 2016, the FASB has issued several updates to the original ASU. The CECL Methodology utilizes a lifetime “expected credit loss” measurement objective for the recognition of credit losses for loans, held-to-maturity securities and other receivables at the time the financial asset is originated or acquired. The expected credit losses are adjusted each period for changes in expected lifetime credit losses. The methodology replaces the multiple existing impairment methods in current GAAP, which generally require that a loss be incurred before it is recognized. For available-for-sale securities where fair value is less than cost, credit related impairment, if any, will be recognized through an allowance for credit losses and adjusted each period for changes in credit risk. The CECL methodology represents a significant change from existing US GAAP and may result in material changes to the Company’s accounting for financial assets. The Company is evaluating the effect that ASU 2016-13 will have on its Consolidated Financial Statements and related disclosures. In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and other Options (Subtopic 70-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s instruments by removing major separation models required under current accounting principles generally accepted in the United States of America (“U.S. GAAP”). ASU 2020-06 removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exceptions and also simplifies the diluted earnings per share calculation in certain areas. The standard is effective for public business entities, excluding entities eligible to be smaller reporting companies as defined by the SEC, for fiscal years and interim periods within those fiscal years beginning after December 15, 2021. For all other entities, the standard will be effective for fiscal years beginning after December 12, 2023. Early adoption is permitted but no earlier than fiscal years beginning after December 15, 2020, and adoption must be as of the beginning of the Company’s annual fiscal year. The standard was adopted on January 1, 2021. By no longer recording embedded conversion features separately from the convertible debt instrument, and instead as a single liability, the Company’s financial statements will reflect a more simplified view of convertible debt instruments and cash interest expense that is more relevant than an imputed interest expense that results from the separation of conversion features previously required by U.S. GAAP.

OPERATING LEASE

OPERATING LEASE	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
OPERATING LEASE	NOTE 4 – OPERATING LEASE On January 18, 2019, the Company entered into an agreement to lease approximately 25,470 square feet of office and manufacturing space in Pompano Beach, Florida through March 2024. On March 25, 2019, the Company entered into an amendment to the agreement to increase the square footage of leased premises to 36,900 square feet, increasing the Company’s base rent obligation to be approximately $ 33,825 In accordance with ASC 842, on January 18, 2019, the Company entered into and recorded a lease right-of-use asset and a lease liability at a present value of $ 1,405,804 As of December 31, 2022 the Company vacated the lease and no further obligation is due. The Company’s headquarters were moved to 2660 NW 15 CT, Unit 108, Pompano Beach, FL 33069. As of this filing the Company has not entered into a lease agreement with the landlord. Operating lease liabilities are based on the net present value of the remaining lease payments over the remaining lease term. In determining the present value of lease payments, the Company used the incremental borrowing rate based on the information available at the lease commencement date. As of December 31, 2022, the weighted-average remaining lease term is 5.15 15.0 424,593 428,270

NOTES PAYABLE _ CONVERTIBLE

NOTES PAYABLE – CONVERTIBLE	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE – CONVERTIBLE	NOTE 5 – NOTES PAYABLE – CONVERTIBLE Notes payable – convertible totaled $ 0 0 On August 3, 2020, the Company issued an unsecured convertible promissory note to an accredited investor in exchange for $ 10,000 18 18 February 3, 2021 0.001 500,000 0.01 10,000 1,007 Interest expense for the Company’s convertible notes payable was $ 10 161 0 0

NOTES PAYABLE _ CONVERTIBLE _ R

NOTES PAYABLE – CONVERTIBLE – RELATED PARTY	12 Months Ended
	Dec. 31, 2022
Notes Payable Convertible Related Party
NOTES PAYABLE – CONVERTIBLE – RELATED PARTY	NOTE 6 – NOTES PAYABLE – CONVERTIBLE – RELATED PARTY Notes payable – convertible – related party totaled $ 2,144,357 1,689,745 On August 3, 2020, the Company issued an unsecured convertible promissory note to Michael V. Barbera, the Chairman of the Board, in exchange for $ 25,000 18 0.001 500,000 0.01 25,000 2,518 On August 3, 2020, the Company issued a secured convertible promissory note to certain investors in exchange for $ 1,000,000 20 750,000 On February 12, 2021, the Company exchanged the original debt for a newly issued amended and restated secured convertible promissory note with a new principal balance of $ 1,610,005 20 3 1,000,000 110,005 15,000,000 5 0.20 3,686,123 On May 12, 2021, the Company extended the debt for a newly issued amended and restated secured convertible promissory note with a new principal balance of $ 1,689,746 20 1,610,005 79,742 7,500,000 5 0.35 1,874,705 On September 15, 2022, the Company extended the debt for a newly issued amended and restated secured convertible promissory note with a new principal balance of $ 2,144,357 20 1,689,746 454,612 Interest expense for the Company’s convertible notes payable – related parties was $ 107,218 332,495 Accrued interest for the Company’s convertible notes payable – related parties at December 31, 2022 and December 31, 2021 was $ 107,218 227,022

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 7 – NOTES PAYABLE Notes payable totaled $ 605,000 and 466,762 During the year ended December 31, 2018, the Company issued unsecured, 4 260,425 191,965 15,729 150,000 57,694 1,136,364 five 0.396 On March 31, 2022 and March 30, 2021, the Company entered financing arrangements to finance the insurance premiums for its liability coverage. The financings have an interest rate of 9.40 5,200 6,015 On February 25, 2021, the Company entered a promissory note agreement with its bank for $ 165,747 1.0 0 165,747 On April 2, 2021, the Company issued a promissory note with an investor in exchange for $ 200,000 18 2,000,000 0.20 5 On April 9, 2021, the Company issued a promissory note with an investor in exchange for $ 50,000 18 500,000 0.20 5 On April 16, 2021, the Company issued a promissory note with an investor in exchange for $ 25,000 18 250,000 0.25 5 On April 16, 2021, the Company issued a promissory note with an investor in exchange for $ 20,000 18 200,000 0.25 5 On April 16, 2021, the Company issued a promissory note with an investor in exchange for $ 300,000 18 3,000,000 0.25 5 6,000,000 0.15 5,199 1,487,386 Interest expense for the Company’s notes payable was $ 122 44,600 Accrued interest for the Company’s notes payable at December 31, 2022 and December 31, 2021 was $ 63,310 42,773

NOTES PAYABLE _ RELATED PARTY

NOTES PAYABLE – RELATED PARTY	12 Months Ended
	Dec. 31, 2022
Notes Payable Related Party
NOTES PAYABLE – RELATED PARTY	NOTE 8 – NOTES PAYABLE – RELATED PARTY Notes payable – related party totaled $ 605,000 300,000 On January 16, 2020, the Company entered into a demand note agreement with our Board Chairman, Michael V. Barbera, in the amount of $ 50,000 10 12 On April 2, 2021, the Company issued a promissory note with Paul Sallarulo, a member of our Board of Directors, in exchange for $ 150,000 18 October 2, 2022 0.20 On April 2, 2021, the Company issued a promissory note with Michael V. Barbera, our Chairman of the Board, in exchange for $ 150,000 18 October 2, 2022 0.20 On July 7, 2021, the Company issued a promissory note with an entity managed by Ronald J. LoRicco, Sr., a member of our Board of Directors, in exchange for $ 50,000 10 July 23, 2021 On July 7, 2021, the Company issued a promissory note with Michael V. Barbera, our Chairman of the Board, in exchange for $ 50,000 10 July 23, 2021 On July 15, 2021, the Company issued a promissory note with David Anderson, our former Chief Operating Officer, in exchange for $ 20,000 10 July 23, 2021 On July 26, 2021, the Company issued a promissory note with David Anderson, our former Chief Operating Officer, in exchange for $ 30,500 10 August 2, 2021 On July 27, 2021, the Company issued a promissory note with Simon Kay, our Interim Acting Chief Executive Officer and Principal Financial Officer, in exchange for $ 10,000 10 August 3, 2021 On August 6, 2021, the Company issued a promissory note with an entity managed by Ronald J. LoRicco, Sr., a member of our Board of Directors, in exchange for $ 100,000 10 August 24, 2021 On August 31, 2022 the Company issued a promissory note to a board member in exchange for $ 37,000 10 August 31, 2023 On August 22, 2022 the Company issued a promissory note to a board member in exchange for $ 20,000 10 August 22, 2023 On August 22, 2022 the Company issued a promissory note to a board member in exchange for $ 5,000 10 August 22, 2023 On August 29, 2022 the Company issued a promissory note to a board member in exchange for $ 25,000 10 August 29, 2023 On August 29, 2022 the Company issued a promissory note to a board member in exchange for $ 10,000 10 August 29, 2023 On August 31, 2022 the Company issued a promissory note to a board member in exchange for $ 13,000 10 August 31, 2023 On September 9, 2022 the Company issued a promissory note to a board member in exchange for $ 60,000 10 August 16, 2023 On September 9, 2022 the Company issued a promissory note to a board member in exchange for $ 10,000 10 September 9, 2023 On September 9, 2022 the Company issued a promissory note to a strategic partner in exchange for $ 10,000 10 September 9, 2023 On September 9, 2022 the Company issued a promissory note to a strategic partner in exchange for $ 15,000 10 September 9, 2023 On September 9, 2022 the Company issued a promissory note to an investor and advisor to the board, in exchange for $ 15,000 10 September 9, 2023 On September 22, 2022 the Company issued a promissory note to a board member in exchange for $ 42,500 10 March 22, 2023 On September 22, 2022 the Company issued a promissory note to an investor and advisor to the board in exchange for $ 42,500 10 March 22, 2023 Interest expense for the Company’s notes payable – related party was $ 121,932 44,985 Accrued interest for the Company’s notes payable at December 31, 2022 and December 31, 2021 was $ 121,932 42,614

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES On July 9, 2021 the Company proposed a liquidation of liability to an individual with regard to a dispute concerning the acquisition of a territory from Rockstar LLC. The proposed settlement would be 500,000 165,000 No commitments and contingencies to be disclosed for year end December 31, 2022. Legal Matters In the ordinary course of operations, the Company may become a party to legal proceedings. Based upon information currently available, management believes that such legal proceedings, individually or in the aggregate, will not have a material adverse effect on the Company's business, financial condition, cash flows, or results of operations except as provided below. CalSTRS Judgement On March 31, 2014, the Company received a “Notice of Default” letter from legal counsel representing the California State Teachers Retirement System (“CalSTRS”) (the landlord for the Company’s office space) alerting that the Company was in default of its lease for failure to pay monthly rent for the office space located at 2400 East Commercial Boulevard, Suite 612, Fort Lauderdale, FL 33304. The letter demanded immediate payment of $ 41,937 376,424 12,442 388,866 4.75 400,000 388,866 117,203 106,069 RAW Materials Litigation On or about August 28, 2018, Raw Energy Materials Corp. filed an action for declaratory relief and breach of contract in Broward County, Florida, in the 17 th A mediation was scheduled on March 4, 2021 which resulted in an impasse. Negotiations were continued, and on April 14, 2021, Basanite, Inc. entered into a settlement and release agreement with RAW, LLC (“RAW”), Donald R. Smith, YellowTurtle Design LLC (“YellowTurtle”) and Elina B. Jenkins among others. The settlement agreement provides for, among other things, the following: (i) a dismissal of the legal action as to the above-referenced parties and their owners, agents, affiliated companies, successors and assigns, having Case Number 18-020596 (21) in the Seventeenth Judicial Circuit Court in and for Broward County, Florida (the “Litigation”) upon the Company’s timely purchase of the shares as set forth in the next paragraph below and (ii) mutual general releases for the above-referenced parties relating to the Litigation upon the Company’s timely purchase of the shares as set forth in the next paragraph below. Simultaneously with the execution of the settlement agreement settling the litigation in full and release of all claims among the parties, the Company entered into stock purchase agreements with both RAW and YellowTurtle to repurchase the 10,000,000 787,879 2,000,000 Lustig Litigation In reviewing court records recently in late 2020, counsel for the Company found names of its affiliates in a case filed in 2018 by Stephen Lustig against one of the Company's shareholders. The Company and its affiliates were not served or made a party to that case; and were listed as an attempt by Mr. Lustig to execute, attach or foreclosure on the defendant shareholder's stock in the Company. The Company did not breach any agreement and was not engaged in any wrongdoing. The Company was informed that the subject shareholder had made contact with Mr. Lustig and obtained a resolution between them; a voluntary dismissal was filed on January 4, 2021. To our knowledge, we are not currently subject to any other legal proceedings. Supplier Agreement On December 10, 2021, the Company entered into an Exclusive Supplier Agreement with Concrete Products of the Palm Beaches, Inc. (“CPPB”) of Riviera Beach, Florida. CPPB engaged the Company as its sole and exclusive supplier of BasaFlex, BasaMix, and BasaMesh. On December 10, 2021, the Company issued a warrant to purchase 40,000,000 The Company generated $ 37,116 14,420 MEP Consulting Engineers, Inc. On July 23, 2020, the Company entered into an Exclusive Supplier Agreement with MEP Consulting Engineers, Inc. (“MEP”) of Miami, Florida. MEP engaged the Company as its sole and exclusive supplier and producer of basalt fiber reinforced polymer (“BFRP”) rebar, with the intent of developing a proprietary rebar to be named “Hurricane Bar.” The agreement also provides MEP with exclusive distribution rights to the Company’s BasaFlex™ BFRP rebar and other Company products in Miami-Dade County. Pursuant to this agreement, MEP was provided the ability to exercise options to purchase a total of 5,000,000 5 The Company generated $ 0 31,141 CR Business Consultants, Inc. On October 22, 2020, the Company entered into an Exclusive Supplier Agreement with CR Business Consultants, Inc. (“CRBC”). CRBC agreed to utilize the Company as its exclusive supplier for all Company products, and the Company has granted CRBC exclusive distribution rights of the Company’s products in the Republic of Costa Rica and the Republic of Panama. Furthermore, CRBC has key relationships that could be a source of additional customers for the Company in other territories with no geographic restrictions. The agreement is targeting multiple large projects in Costa Rica, to include the rebuilding of the Port of Limon, which Basanite has been specified. Pursuant to this agreement, CRBC was provided the ability to exercise options to purchase a total of 5,000,000 5 UMC Technologies, LLC On December 12, 2022, the Company entered into an Exclusive Supplier Agreement with UMC Technologies, LLC. (“UMC”). UMC agreed to utilize the Company as its exclusive supplier for all Company products, and the Company has granted CRBC exclusive distribution rights of the Company’s products in Romania, Republic of Turkey, Chile, Bolivia, and Paraguay. Furthermore, UMC has key relationships that could be a source of additional customers for the Company in other territories with no geographic restrictions. The agreement is targeting multiple large projects in Europe and South America which Basanite has been specified. The Company has not generated revenue under this contract for the year ended December 31, 2022.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 10 – STOCKHOLDERS’ DEFICIT On August 17, 2021, the Company conducted the closing of a private placement offering to accredited investors of the Company’s units at a price of $ 0.275 0.33 0.33 As of December 31, 2022 the Company also accrued the amount of $386,759 as liquidated damages due to the investors in the Company’s August 2021 private placement, such liquidated damages being related to the Company’s failure to timely file a registration statement on Form S-1 for an underwritten public offering and concurrent listing of the Common Stock on a national exchange. During the year ended December 31, 2022, the Company issued a total 2,121,212 During the year ended December 31, 2021, the Company issued a total 20,583,813 5,034,079 The Company raised $1,300,000 pursuant to a private placement of Common Stock and exercise of warrants in 2022 – this amount is carried on the balance sheet as a current liability as of December 31, 2022 because the shares have not been issued to the investors.

OPTIONS AND WARRANTS

OPTIONS AND WARRANTS	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
OPTIONS AND WARRANTS	NOTE 11 – OPTIONS AND WARRANTS Stock Options: The following table provides the activity in options for the respective periods: Schedule of Option Activity Weighted Total Options Average Aggregate Outstanding Exercise Price Intrinsic Value Balance at January 1, 2021 4,542,500 $ 0.33 $ — Cancelled (314,722 ) ( 0.27 ) Balance at December 31, 2021 4,227,778 $ 0.33 $ — Issued — 0.27 Exercised (750,000 ) 0.25 Cancelled (2,000,000 ) 0.35 Balance at December 31, 2022 1,477,778 $ 0.33 $ 798 Options exercisable and outstanding at December 31, 2021 are as follows: Schedule of Options Exercisable and Outstanding Weighted Average Range of Remaining Weighted Average Aggregate Exercise Prices Number Outstanding Contractual Life (Years) Exercise Price Intrinsic Value $ 0.01 0.50 1,477,778 3.3 $ 0.33 $ 6,798 $ 0.51 1.00 — 0.27 — — 1,477,778 $ 6,798 Stock Warrants: The following table provides the activity in warrants for the respective periods: Schedule of Warrants Activity Total Warrants Weighted Average Exercise Price Aggregate Intrinsic Value Balance at December 31, 2021 38,920,378 $ 0.27 $ 2,973,660 Granted 100,271,288 0.29 — Exercised (1,000,000 ) 0.12 Cancelled — — Balance at January 1, 2021 138,191,666 $ 0.29 $ 3,824,750 Granted 7,242,424 0.29 — Exercised (1,333,333 ) 0.29 Cancelled (3,545,000 ) — Balance at December 31, 2022 139,555,757 $ 0.29 $ 150,667 Warrants exercisable and outstanding at December 31, 2022 are as follows: Schedule of Warrants Exercisable and Outstanding Weighted Average Range of Remaining Weighted Average Aggregate Exercise Prices Number Outstanding Contractual Life (Years) Exercise Price Intrinsic Value $ 0.01 0.50 139,555,757 3.37 $ 0.29 $150,667 $ 0.51 1.00 139,555,757 — — — 139,555,757 $150,667 On February 12, 2021, the Company issued 15,000,000 0.20 3,686,136 7,500,000 0.35 1,874,705 5,560,828 On August 17, 2021, the Company conducted a private placement of the Company’s units at a price of $0.275 per unit, with each unit consisting of: (i) one share of the Company’s common stock, (ii) a five-year, immediately exercisable warrant (“Warrant A”) to purchase one share of common stock at an exercise price of $0.33 per share and (iii) an additional five-year, immediately exercisable warrant to purchase one share of common stock at an exercise price of $0.33 per share. A total of 38,796,288 warrants were issued pursuant to the private placement. See note 10. On December 10, 2021, the Company issued a warrant to purchase 40,000,000 0.33 3,907,973

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS Thomas Richmond Services Agreement On April 6, 2023, the Board of Directors appointed Mr. Richmond and entered into an Employment Services Agreement to serve as the Acting Interim Chief Executive Officer of the Company. Michael Giorgio Services Agreement On April 6, 2023, the Board of Directors appointed Mr. Giorgio and entered into an Employment Services Agreement to serve as the Chief Growth Officer of the Company.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Use of Estimates in Financial Statements	(A) Use of Estimates in Financial Statements The presentation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 revenues and expenses during the reporting period. Actual results could differ from those estimates. Stock-based compensation and stock awards related to convertible debt instruments are recognized based on the fair value of the awards granted. The fair value of each award or conversion feature is estimated on the grant date using the Black-Scholes pricing model. The Black-Scholes pricing model requires the input of highly subjective assumptions, including the fair value of the underlying common stock, the expected term of the option, the expected volatility of the price of our common stock, risk-free interest rates and the expected dividend yield of our common stock. The assumptions used to determine the fair value of the stock awards represent management’s best estimates. These estimates involve inherent
Principles of Consolidation	(B) Principles of Consolidation The consolidated financial statements include the accounts of Basanite, Inc. and its wholly owned subsidiaries, Basanite Industries, LLC and Basalt America, LLC, formerly known as Rockstar Acquisitions, LLC. All intercompany balances have been eliminated in consolidation.
Cash	(C) Cash The Company considers all highly liquid temporary cash instruments with an original maturity of three months or less to be cash equivalents. The Company places its cash, cash equivalents and restricted cash on deposit with financial institutions in the United States, which are insured by the Federal Deposit Insurance Company ("FDIC") up to $ 250,000
Inventories	(D) Inventories The Company’s inventories consist of raw materials, work in process and finished goods, both purchased and manufactured. Inventories are stated at the lower of cost or net realizable value. Cost is determined on the first-in, first-out basis. Raw materials inventory consists primarily of basalt fiber and other necessary elements to produce the basalt rebar. On a quarterly basis, the Company analyzes its inventory levels and records allowances for inventory that has become obsolete and inventory that has a cost basis in excess of the expected net realizable value. An impairment charge due to cost basis in excess of fair market value in the amount of $ 0 1,535,356 The Company’s inventory at December 31, 2022 and 2021 was comprised of: Schedule of Inventories December 31, December 31, 2022 2021 Finished goods $ — $ 328,229 Work in process — 35,213 Raw materials and supplies — 351,213 Total inventory $ — $ 714,655
Fixed assets	(E) Fixed assets Fixed assets are stated at cost, subject to adjustments for impairment, less accumulated depreciation and amortization. Depreciation and amortization are computed using a straight-line method over the following estimated useful lives: Schedule of Depreciation and Amortization Periods for Fixed Assets Computer equipment 3 years Machinery 7 years Leasehold improvements 15 years or lease term Office furniture and equipment 5 years Land improvements 15 years Website development 3 years Maintenance and repairs are charged to expenses as incurred, and improvements to leased facilities and equipment are capitalized. Fixed assets consist of the following: Schedule of Fixed Assets December 31, December 31, 2022 2021 Computer equipment $ 203,193 $ 133,654 Machinery 728,245 717,437 Leasehold improvements — 166,252 Office furniture and equipment — 71,292 Land improvements — 7,270 Website development — 2,500 Construction in process — 2,408,986 Total fixed assets 931,438 3,507,391 Accumulated depreciation (4,012,001 ) (270,566 ) Total fixed assets, net $ 5,202,387 $ 3,236,825 Depreciation expense for the year ended December 31, 2022 was $ 7,911 129,693 The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the undiscounted future net cash flows expected to be generated by that asset. If the carrying amount of an asset exceeds its estimated future undiscounted cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. During the year ended December 31, 2022, the Company determined that the construction in process related to the custom machines should be fully impaired due to the uncertainty as to if or when the machines would be received. The Company recognized an impairment of these assets in the amount of $ 2,599,585
Deposits and other current assets	(F) Deposits and other current assets None.
Accrued expenses	(G) Accrued expenses The Company’s accrued expenses consist of the following: Schedule of Accrued Expenses December 31, December 31, 2022 2021 Accrued payroll and taxes $ 22,847 $ — Accrued interest 340,521 312,409 Credit cards payable — 177 Other accrued expenses 775,502 94,868 Total accrued expenses $ 438,870 $ 407,454
Accrued legal liabilities	(H) Accrued legal liabilities The Company’s accrued legal liabilities consist of the following: Schedule of Accrued Legal Liability December 31, December 31, 2022 2021 Accrued legal fees $ 165,000 $ 165,000 Total accrued legal liability $ 165,000 $ 165,000
Loss Per Share	(I) Loss Per Share The basic loss per share is calculated by dividing the Company’s net loss available to common shareholders by the weighted average number of common shares during the period. The diluted loss per share is calculated by dividing the Company’s net loss by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. The following are potentially dilutive shares not included in the loss per share computation: Schedule of Dilutive Shares Not Included in Loss Per Share Computation December 31, December 31, 2022 2021 Options 1,477,778 4,227,778 Warrants 139,555,757 138,191,666 Convertible shares 8,016,068 6,970,063 148,003,598 149,389,507
Stock-Based Compensation	(J) Stock-Based Compensation The Company recognizes compensation costs to employees under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 718, Compensation – Stock Compensation. Under FASB ASC Topic 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the grant. The Company issues various equities as compensation to consultants, employees, directors, and investors. The Company issued 8,316,652 11,303,030 0 1,783,284 The Company issued 2,419,546 21,025,000 1,277,778 5,137,261 As of December 31, 2022 and 2021, $ 0 102,559 For the years ended December 31, 2022 and 2021, total equity-based compensation expense amounted to $ 509,013 5,043,112 The Company used the Black Scholes valuation model to determine the fair value of the warrants and options issued, using the following key assumptions for the years ended December 31, 2022 and 2021: Schedule of Fair Value Assumptions 2022 2021 Expected price volatility 162.12 167.20 144.79 148.70 Risk-free interest rate 0.78 1.26 0.78 1.26 Expected life in years 5 5 Dividend yield — —
Income Taxes	(K) Income Taxes The Company has not recorded any income tax expense or benefit for the years ended December 31, 2022 and 2021 due to its history of net operating losses. The provision for income taxes was calculated as a result of the following (in thousands). The tax effects of temporary differences that give rise to significant portions of the Company’s deferred tax assets and liabilities are as follows (in thousands): Schedule of Deferred Tax Assets and Liabilities December 31, 2022 2021 Deferred tax assets: Net operating loss carryforwards $ 7,587 $ 5,913 Accruals and allowances 454 13 ROU liability amortization 359 202 Stock-based compensation 1,344 1,344 Total deferred tax assets 8,909 7,472 Valuation allowance (8,909 ) (7,472 ) Total deferred tax assets net of valuation allowance — — Deferred tax liabilities: ROU asset amortization (333 ) (184 ) Depreciation (101 ) (101 ) Total deferred tax liabilities (434 ) (285 ) Valuation allowance 434 285 Total deferred tax liabilities net of valuation allowance — — Net deferred tax assets $ — $ — As of December 31, 2022, the Company has a valuation allowance of approximately $ 8.9 62.6 As of December 31, 2021, the Company has a valuation allowance of approximately $ 7.5 53.6 The amount of the valuation allowance represented an increase of approximately $ 1.4 27.4 26.2 Management has evaluated all other tax positions that could have a significant effect on the financial statements and determined the Company had no The Company files income tax returns in the U.S. federal jurisdiction and Florida. The Company is subject to U.S. federal and Florida state tax examinations for certain years after 2018.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of Inventories	Schedule of Inventories December 31, December 31, 2022 2021 Finished goods $ — $ 328,229 Work in process — 35,213 Raw materials and supplies — 351,213 Total inventory $ — $ 714,655
Schedule of Depreciation and Amortization Periods for Fixed Assets	Schedule of Depreciation and Amortization Periods for Fixed Assets Computer equipment 3 years Machinery 7 years Leasehold improvements 15 years or lease term Office furniture and equipment 5 years Land improvements 15 years Website development 3 years
Schedule of Fixed Assets	Schedule of Fixed Assets December 31, December 31, 2022 2021 Computer equipment $ 203,193 $ 133,654 Machinery 728,245 717,437 Leasehold improvements — 166,252 Office furniture and equipment — 71,292 Land improvements — 7,270 Website development — 2,500 Construction in process — 2,408,986 Total fixed assets 931,438 3,507,391 Accumulated depreciation (4,012,001 ) (270,566 ) Total fixed assets, net $ 5,202,387 $ 3,236,825
Schedule of Accrued Expenses	Schedule of Accrued Expenses December 31, December 31, 2022 2021 Accrued payroll and taxes $ 22,847 $ — Accrued interest 340,521 312,409 Credit cards payable — 177 Other accrued expenses 775,502 94,868 Total accrued expenses $ 438,870 $ 407,454
Schedule of Accrued Legal Liability	Schedule of Accrued Legal Liability December 31, December 31, 2022 2021 Accrued legal fees $ 165,000 $ 165,000 Total accrued legal liability $ 165,000 $ 165,000
Schedule of Dilutive Shares Not Included in Loss Per Share Computation	Schedule of Dilutive Shares Not Included in Loss Per Share Computation December 31, December 31, 2022 2021 Options 1,477,778 4,227,778 Warrants 139,555,757 138,191,666 Convertible shares 8,016,068 6,970,063 148,003,598 149,389,507
Schedule of Fair Value Assumptions	Schedule of Fair Value Assumptions 2022 2021 Expected price volatility 162.12 167.20 144.79 148.70 Risk-free interest rate 0.78 1.26 0.78 1.26 Expected life in years 5 5 Dividend yield — —
Schedule of Deferred Tax Assets and Liabilities	Schedule of Deferred Tax Assets and Liabilities December 31, 2022 2021 Deferred tax assets: Net operating loss carryforwards $ 7,587 $ 5,913 Accruals and allowances 454 13 ROU liability amortization 359 202 Stock-based compensation 1,344 1,344 Total deferred tax assets 8,909 7,472 Valuation allowance (8,909 ) (7,472 ) Total deferred tax assets net of valuation allowance — — Deferred tax liabilities: ROU asset amortization (333 ) (184 ) Depreciation (101 ) (101 ) Total deferred tax liabilities (434 ) (285 ) Valuation allowance 434 285 Total deferred tax liabilities net of valuation allowance — — Net deferred tax assets $ — $ —

OPTIONS AND WARRANTS (Tables)

OPTIONS AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Option Activity	Schedule of Option Activity Weighted Total Options Average Aggregate Outstanding Exercise Price Intrinsic Value Balance at January 1, 2021 4,542,500 $ 0.33 $ — Cancelled (314,722 ) ( 0.27 ) Balance at December 31, 2021 4,227,778 $ 0.33 $ — Issued — 0.27 Exercised (750,000 ) 0.25 Cancelled (2,000,000 ) 0.35 Balance at December 31, 2022 1,477,778 $ 0.33 $ 798
Schedule of Options Exercisable and Outstanding	Schedule of Options Exercisable and Outstanding Weighted Average Range of Remaining Weighted Average Aggregate Exercise Prices Number Outstanding Contractual Life (Years) Exercise Price Intrinsic Value $ 0.01 0.50 1,477,778 3.3 $ 0.33 $ 6,798 $ 0.51 1.00 — 0.27 — — 1,477,778 $ 6,798
Schedule of Warrants Activity	Schedule of Warrants Activity Total Warrants Weighted Average Exercise Price Aggregate Intrinsic Value Balance at December 31, 2021 38,920,378 $ 0.27 $ 2,973,660 Granted 100,271,288 0.29 — Exercised (1,000,000 ) 0.12 Cancelled — — Balance at January 1, 2021 138,191,666 $ 0.29 $ 3,824,750 Granted 7,242,424 0.29 — Exercised (1,333,333 ) 0.29 Cancelled (3,545,000 ) — Balance at December 31, 2022 139,555,757 $ 0.29 $ 150,667
Schedule of Warrants Exercisable and Outstanding	Schedule of Warrants Exercisable and Outstanding Weighted Average Range of Remaining Weighted Average Aggregate Exercise Prices Number Outstanding Contractual Life (Years) Exercise Price Intrinsic Value $ 0.01 0.50 139,555,757 3.37 $ 0.29 $150,667 $ 0.51 1.00 139,555,757 — — — 139,555,757 $150,667

ORGANIZATION, NATURE OF BUSIN_2

ORGANIZATION, NATURE OF BUSINESS AND GOING CONCERN (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 54,100,000	$ 46,100,000
Working capital deficiency	7,000,000	3,300,000
Cash	$ 30,340	$ 109,514

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Inventory) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Finished goods		$ 328,229
Work in process		35,213
Raw materials and supplies		351,213
Total inventory		$ 714,655

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Depreciation and Amortization Periods for Fixed Assets) (Details)	12 Months Ended
	Dec. 31, 2022
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Machinery [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	7 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	15 years or lease term
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Land Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	15 years
Website Development [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Fixed assets) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Total fixed assets	$ 931,438	$ 3,507,391
Accumulated depreciation	(4,012,001)	(270,566)
Total fixed assets, net	5,202,387	3,236,825
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets	203,193	133,654
Machinery [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets	728,245	717,437
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets		166,252
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets		71,292
Land Improvements [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets		7,270
Website Development [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets		2,500
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets		$ 2,408,986

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Accrued expenses) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Accrued payroll and taxes	$ 22,847
Accrued interest	340,521	312,409
Credit cards payable		177
Other accrued expenses	775,502	94,868
Total accrued expenses	$ 438,870	$ 407,454

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Accrued legal liability) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Accrued legal fees	$ 165,000	$ 165,000
Total accrued legal liability	$ 165,000	$ 165,000

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Dilutive Shares Not Included in Loss Per Share Computation) (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive shares not included in loss per share computation	148,003,598	149,389,507
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive shares not included in loss per share computation	1,477,778	4,227,778
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive shares not included in loss per share computation	139,555,757	138,191,666
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive shares not included in loss per share computation	8,016,068	6,970,063

SUMMARY OF SIGNIFICANT ACCOU_10

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Fair Value Assumptions) (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Expected price volatility, minimum	162.12%	144.79%
Expected price volatility, maximum	167.20%	148.70%
Risk-free interest rate, minimum	0.78%	0.78%
Risk-free interest rate, maximum	1.26%	1.26%
Expected life in years	5 years	5 years
Dividend yield

SUMMARY OF SIGNIFICANT ACCOU_11

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Deferred Tax Assets and Liabilities) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Net operating loss carryforwards	$ 7,587	$ 5,913
Accruals and allowances	454	13
ROU liability amortization	359	202
Stock-based compensation	1,344	1,344
Total deferred tax assets	8,909	7,472
Valuation allowance	(8,909)	(7,472)
Total deferred tax assets net of valuation allowance
Deferred tax liabilities:
ROU asset amortization	333	184
Depreciation	(101)	(101)
Total deferred tax liabilities	(434)	(285)
Valuation allowance	434	285
Total deferred tax liabilities net of valuation allowance
Net deferred tax assets

SUMMARY OF SIGNIFICANT ACCOU_12

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Cash insured amount	$ 250,000
Amount of inventory reserve	0	$ 1,535,356
Depreciation expense	7,911	$ 129,693
Impairment of assets	$ 2,599,585
Shares to be issued	8,316,652	2,419,546
Share based compensation	$ 1,783,284	$ 5,137,261
Prepaid Expense and Other Assets	0	102,559
Equity based compensation expense	509,013	5,043,112
Valuation allowance	8,900,000	7,500,000
Operating loss carryforwards	62,600,000	$ 53,600,000
Increase in valuation allowance	1,400,000
Federal net operating losses	27,400,000
Federal net operating losses expired amount if not utilized	26,200,000
Uncertain income tax positions	$ 0
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock options	11,303,030	21,025,000
Options Held [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock options	0	1,277,778

OPERATING LEASE (Details Narrat

OPERATING LEASE (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 25, 2019	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Base rent obligation	$ 33,825
Present value of lease payments		$ 1,405,804
Lease term		5 years 1 month 24 days
Weighted average discount rate		15%
Operating lease rent expense		$ 424,593	$ 428,270

NOTES PAYABLE _ CONVERTIBLE (De

NOTES PAYABLE – CONVERTIBLE (Details Narrative) - USD ($)		12 Months Ended
	Aug. 03, 2020	Dec. 31, 2022	Dec. 31, 2021	Feb. 16, 2021	Feb. 12, 2021	Jul. 08, 2020
Short-Term Debt [Line Items]
Note payable - convertible		$ 0	$ 0
Par value of share		$ 0.001	$ 0.001
Proceeds from convertible debt			$ 500,000
Principal amount					$ 1,610,005	$ 191,965
Accrued interest		63,310	42,773			$ 15,729
Interest expense		122	44,600
Accrued interest		0	0
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Interest expense		$ 10	$ 161
Unsecured Convertible Promissory Note With Accredited Investor [Member]
Short-Term Debt [Line Items]
Amount of debt conversion	$ 10,000
Interest rate	18%
Interest rate	18%
Debt maturity	Feb. 03, 2021
Par value of share	$ 0.001
Proceeds from convertible debt	$ 500,000
Conversion price	$ 0.01
Principal amount				$ 10,000
Accrued interest				$ 1,007

NOTES PAYABLE _ CONVERTIBLE __2

NOTES PAYABLE – CONVERTIBLE – RELATED PARTY (Details Narrative) - USD ($)					1 Months Ended	12 Months Ended
	Sep. 15, 2022	May 12, 2021	Feb. 12, 2021	Aug. 03, 2020	Feb. 16, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 10, 2021	Jul. 08, 2020	Dec. 31, 2018
Short-Term Debt [Line Items]
Notes payable - convertible - related party						$ 2,144,357	$ 1,689,745
Proceeds from convertible debt							$ 500,000
Interest rate										4%
Par value of share						$ 0.001	$ 0.001
Accrued interest						$ 63,310	$ 42,773		$ 15,729
Face Amount			$ 1,610,005						$ 191,965
Repayments of Convertible Debt							35,000
Exercise price		$ 0.35	$ 0.20					$ 0.33
Gain on extinguishment of debt							(6,743,015)
Accrued interest						438,870	407,454
Interest expense						122	44,600
Convertible Note Payable [Member]
Short-Term Debt [Line Items]
Interest expense						107,218	332,495
Secured Convertibl Ppromissory Note [Member]
Short-Term Debt [Line Items]
Face Amount	$ 2,144,357
Interest rate	20%
Amended principal	$ 1,689,746
Accrued interest	$ 454,612
Unsecured Convertible Promissory Note With Michael V Barbera [Member]
Short-Term Debt [Line Items]
Proceeds from convertible debt				$ 25,000
Interest rate				18%
Par value of share				$ 0.001
Amount of debt conversion				$ 500,000	$ 25,000
Conversion price				$ 0.01
Accrued interest					$ 2,518
Secured Convertible Promissory Note Agreements With Related Party [Member]
Short-Term Debt [Line Items]
Interest rate				20%
Amount of debt conversion				$ 1,000,000
Secured Convertible Promissory Note Agreements With Related Party [Member] | Louis Demaio As Trustee [Member]
Short-Term Debt [Line Items]
Face Amount				$ 750,000
Convertible Promissory Note Investors [Member]
Short-Term Debt [Line Items]
Interest rate		20%	20%
Face Amount		$ 1,689,746
Debt Instrument, Term			3 months
Repayments of Convertible Debt		1,610,005	$ 1,000,000
Accrued interest paid		$ 79,742	$ 110,005
Issued to the noteholders		7,500,000	15,000,000
Warrants term		5	5
Exercise price		$ 0.35	$ 0.20
Gain on extinguishment of debt			$ 3,686,123
Gain on extinguishment of debt		$ 1,874,705
Convertible Notes Payable Related Party [Member]
Short-Term Debt [Line Items]
Accrued interest						$ 107,218	$ 227,022

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)				1 Months Ended	12 Months Ended
	Apr. 09, 2021	Apr. 02, 2021	Jul. 08, 2020	Apr. 16, 2021	Dec. 31, 2022	Dec. 31, 2021	Sep. 22, 2022	Sep. 09, 2022	Aug. 31, 2022	Aug. 29, 2022	Aug. 22, 2022	Dec. 10, 2021	May 12, 2021	Feb. 25, 2021	Feb. 12, 2021	Jun. 26, 2020	Dec. 31, 2018
Debt Instrument [Line Items]
Other Notes Payable					$ 605,000	$ 466,762
Interest rate																	4%
Notes Payable																	$ 260,425
Debt principal amount			$ 191,965												$ 1,610,005
Accrued interest			$ 15,729		63,310	42,773
Exercise price												$ 0.33	$ 0.35		$ 0.20
Notes payable					304,243	466,762
Interest expense					122	44,600
Promissory Note Agreement 1 [Member]
Debt Instrument [Line Items]
Interest rate														1%
Debt principal amount														$ 165,747
Notes payable					0	165,747
Promissory Note [Member]
Debt Instrument [Line Items]
Interest rate	18%	18%		18%			10%	10%	10%	10%	10%
Debt principal amount	$ 50,000	$ 200,000		$ 25,000			$ 42,500	$ 60,000	$ 37,000	$ 25,000	$ 20,000
Warrant expire term		5		5
Common stock warrants issued	500,000	2,000,000		250,000
Warrants exercise price		$ 0.20		$ 0.25
Debt Instrument, Term	5 years
Promissory Note 0 [Member]
Debt Instrument [Line Items]
Warrants exercise price				$ 0.20
Promissory Note 1 [Member]
Debt Instrument [Line Items]
Interest rate				18%			10%	10%	10%	10%	10%
Debt principal amount				$ 20,000			$ 42,500	$ 10,000	$ 13,000	$ 10,000	$ 5,000
Common stock warrants issued				200,000
Debt Instrument, Term				5 years
Promissory Note 2 [Member]
Debt Instrument [Line Items]
Interest rate				18%				10%
Debt principal amount				$ 300,000				$ 10,000
Accrued interest					5,199
Conversion of shares				6,000,000
Exercise price																$ 0.15
Common stock warrants issued				3,000,000
Warrants exercise price				$ 0.25
Debt Instrument, Term				5 years
Loss on extinguishment					$ 1,487,386
Unsecured Debt [Member]
Debt Instrument [Line Items]
Stock issued for cash			150,000
Amount of debt forgiven			$ 57,694
Conversion of shares			1,136,364
Warrant expire term			five
Exercise price			$ 0.396
Promissory Note Agreement With Its Bank [Member]
Debt Instrument [Line Items]
Interest rate					9.40%
Financing Arrangements [Member]
Debt Instrument [Line Items]
Notes payable					$ 5,200	$ 6,015

NOTES PAYABLE _ RELATED PARTY (

NOTES PAYABLE – RELATED PARTY (Details Narrative) - USD ($)

1 Months Ended

12 Months Ended

Sep. 09, 2022

Aug. 06, 2021

Jul. 15, 2021

Jul. 07, 2021

Sep. 22, 2022

Aug. 31, 2022

Aug. 29, 2022

Aug. 22, 2022

Jul. 27, 2021

Jul. 26, 2021

Dec. 31, 2022

Dec. 31, 2021

Dec. 10, 2021

May 12, 2021

Apr. 16, 2021

Apr. 09, 2021

Apr. 02, 2021

Feb. 12, 2021

Jul. 08, 2020

Jun. 26, 2020

Apr. 13, 2020

Jan. 16, 2020

Dec. 31, 2018

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Notes payable - related party

$ 605,000

$ 300,000

Face Amount

$ 1,610,005

$ 191,965

Interest rate

4%

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.33

$ 0.35

$ 0.20

Interest Expense, Related Party

121,932

44,985

Accrued interest

63,310

42,773

$ 15,729

Notes Payables Related Party [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Accrued interest

121,932

$ 42,614

Promissory Note [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Face Amount

$ 60,000

$ 42,500

$ 37,000

$ 25,000

$ 20,000

$ 25,000

$ 50,000

$ 200,000

Interest rate

10%

10%

10%

10%

10%

18%

18%

18%

Maturity date

Aug. 16, 2023

Mar. 22, 2023

Aug. 31, 2023

Aug. 29, 2023

Aug. 22, 2023

Promissory Note 1 [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Face Amount

$ 10,000

$ 42,500

$ 13,000

$ 10,000

$ 5,000

$ 20,000

Interest rate

10%

10%

10%

10%

10%

18%

Maturity date

Sep. 09, 2023

Mar. 22, 2023

Aug. 31, 2023

Aug. 29, 2023

Aug. 22, 2023

Promissory Note 2 [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Face Amount

$ 10,000

$ 300,000

Interest rate

10%

18%

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.15

Maturity date

Sep. 09, 2023

Accrued interest

$ 5,199

Promissory Note 3 [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Face Amount

$ 15,000

Interest rate

10%

Maturity date

Sep. 09, 2023

Promissory Note 4 [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Face Amount

$ 15,000

Interest rate

10%

Maturity date

Sep. 09, 2023

Michael [Member] | Promissory Note [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Face Amount

$ 50,000

Interest rate

12%

10%

Paul Sallarulo [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.20

Paul Sallarulo [Member] | Promissory Note [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Face Amount

$ 150,000

Interest rate

18%

Long-Term Debt, Maturity Date

Oct. 02, 2022

Michael V Barbera [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.20

Michael V Barbera [Member] | Promissory Note [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Face Amount

$ 50,000

$ 150,000

Interest rate

10%

18%

Long-Term Debt, Maturity Date

Oct. 02, 2022

Maturity date

Jul. 23, 2021

Ronald J Lo Ricco [Member] | Promissory Note [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Face Amount

$ 100,000

$ 50,000

Interest rate

10%

10%

Maturity date

Aug. 24, 2021

Jul. 23, 2021

David Anderson [Member] | Promissory Note [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Face Amount

$ 20,000

$ 30,500

Interest rate

10%

10%

Maturity date

Jul. 23, 2021

Aug. 02, 2021

Simon Kay [Member] | Promissory Note [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Face Amount

$ 10,000

Interest rate

10%

Maturity date

Aug. 03, 2021

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)		1 Months Ended			12 Months Ended
	Jul. 09, 2021	Aug. 24, 2021	Oct. 22, 2020	Jul. 23, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 10, 2021	Apr. 22, 2015
Product Liability Contingency [Line Items]
Number of shares issued					8,316,652	2,419,546
Default amount, payable for settlement					$ 41,937
Accelerated rent and damages					376,424
Attorney costs					$ 12,442
Accrued interest on judgement		$ 388,866						$ 388,866
Accrued interest percentage rate					4.75%
Satisfaction of the judgment		400,000
Accrued interest		117,203
Gain on settlement of judgment		$ 106,069
Repurchase shares					10,000,000
Stock Repurchased During Period, Value					$ 787,879
Purchase price					2,000,000
Options to purchase restricted common shares							40,000,000
Agreement With M E P [Member]
Product Liability Contingency [Line Items]
Options to purchase restricted common shares				5,000,000
Agreement period				5 years
Agreement With C R B C [Member]
Product Liability Contingency [Line Items]
Options to purchase restricted common shares			5,000,000
Agreement period			5 years
Rebar [Member]
Product Liability Contingency [Line Items]
Revenue					37,116	$ 14,420
Rebar One [Member]
Product Liability Contingency [Line Items]
Revenue					$ 0	$ 31,141
Basanite [Member]
Product Liability Contingency [Line Items]
Number of shares issued	500,000
Number of value issued	$ 165,000

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 10, 2021	Aug. 17, 2021	May 12, 2021	Feb. 12, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sale of Stock, Price Per Share				$ 0.275
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 0.33		$ 0.35	$ 0.20
Stock Issued During Period, Value, New Issues	$ 649,591	$ 5,054,663
Restricted Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued for cash	2,121,212	20,583,813
Stock Issued During Period, Value, New Issues		$ 5,034,079
Warrant A [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights				0.33
Warrant B [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 0.33

OPTIONS AND WARRANTS (Schedule

OPTIONS AND WARRANTS (Schedule of Activity in Options and Warrants) (Details) - Equity Option [Member] - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Offsetting Assets [Line Items]
Options Outstanding, beginning	4,227,778	4,542,500
Weighted Average Exercise Price, beginning	$ 0.33	$ 0.33
Aggregate Intrinsic Value, beginning
Issued
Weighted Average Exercise Price, issued	$ 0.27
Exercised	(750,000)
Weighted Average Exercise Price, Exercised	$ 0.25
Cancelled	(2,000,000)	(314,722)
Weighted Average Exercise Price, Cancelled	$ 0.35	$ 0.27
Options Outstanding, ending	1,477,778	4,227,778
Weighted Average Exercise Price, ending	$ 0.33	$ 0.33
Aggregate Intrinsic Value,ending	$ 798

OPTIONS AND WARRANTS (Schedul_2

OPTIONS AND WARRANTS (Schedule of Options and Warrant Exercisable and Outstanding) (Details) - Equity Option [Member]	12 Months Ended
	Dec. 31, 2021 USD ($) $ / shares shares
Offsetting Assets [Line Items]
Number Outstanding | shares	1,477,778
Average Intrinsic Value | $	$ 6,798
Price Range One [Member]
Offsetting Assets [Line Items]
Range of Exercise Prices, Lower	$ 0.01
Range of Exercise Prices, Upper	$ 0.50
Exercise Price Range One [Member]
Offsetting Assets [Line Items]
Number Outstanding | shares	1,477,778
Weighted Average Remaining Contractual Life (Years)	3 years 3 months 18 days
Weighted Average Exercise Price	$ 0.33
Average Intrinsic Value | $	$ 6,798
Price Range Two [Member]
Offsetting Assets [Line Items]
Range of Exercise Prices, Lower	$ 0.51
Price Ranges Two [Member]
Offsetting Assets [Line Items]
Range of Exercise Prices, Upper	$ 1
Exercise Price Range Two [Member]
Offsetting Assets [Line Items]
Number Outstanding | shares
Weighted Average Remaining Contractual Life (Years)	3 months 7 days
Weighted Average Exercise Price
Average Intrinsic Value | $

OPTIONS AND WARRANTS (Schedul_3

OPTIONS AND WARRANTS (Schedule of Options and Warrants Exercisable and Outstanding) (Details) - Warrant [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options Outstanding, beginning	138,191,666	38,920,378
Weighted Average Exercise Price, beginning	$ 0.29	$ 0.27
Aggregate Intrinsic Value, beginning	$ 3,824,750	$ 2,973,660
Granted	7,242,424	100,271,288
Weighted Average Exercise Price, Granted	$ 0.29	$ 0.29
Aggregate Intrinsic Value, Granted
Exercised	(1,333,333)	(1,000,000)
Weighted Average Exercise Price, Exercised	$ 0.29	$ 0.12
Cancelled	(3,545,000)
Weighted Average Exercise Price, Cancelled
Options Outstanding, ending	139,555,757	138,191,666
Weighted Average Exercise Price, ending	$ 0.29	$ 0.29
Aggregate Intrinsic Value,ending	$ 150,667	$ 3,824,750

OPTIONS AND WARRANTS (Warrant E

OPTIONS AND WARRANTS (Warrant Exercisable and Outstanding) (Details) - Warrant [Member]	12 Months Ended
	Dec. 31, 2021 USD ($) $ / shares shares
Number Outstanding | shares	139,555,757
Average Intrinsic Value | $	$ 150,667
Exercise Price Range One [Member]
Range of Exercise Prices, Lower	$ 0.01
Range of Exercise Prices, Upper	$ 0.50
Number Outstanding | shares	139,555,757
Weighted Average Remaining Contractual Life (Years)	3 years 4 months 13 days
Weighted Average Exercise Price	$ 0.29
Average Intrinsic Value | $	$ 150,667
Exercise Price Range Two [Member]
Range of Exercise Prices, Lower	$ 0.51
Range of Exercise Prices, Upper	$ 1
Number Outstanding | shares	139,555,757
Weighted Average Remaining Contractual Life (Years)
Weighted Average Exercise Price
Average Intrinsic Value | $

OPTIONS AND WARRANTS (Details N

OPTIONS AND WARRANTS (Details Narrative) - USD ($)			12 Months Ended
	May 12, 2021	Feb. 12, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 10, 2021
Common stock warrants	7,500,000	15,000,000
Exercise price	$ 0.35	$ 0.20			$ 0.33
Fair value of grant	$ 1,874,705	$ 3,686,136			$ 3,907,973
Loss on extinguishment of debt				$ (6,743,015)
Class of Warrant or Right, Outstanding					40,000,000
Warrant [Member]
Loss on extinguishment of debt				$ 5,560,828