Vivos (RDGL) 10-Q 4 Aug 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2023	Aug. 04, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	000-53497
Entity Registrant Name	VIVOS INC
Entity Central Index Key	0001449349
Entity Tax Identification Number	80-0138937
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	719 Jadwin Avenue
Entity Address, City or Town	Richland
Entity Address, State or Province	WA
Entity Address, Postal Zip Code	99352
City Area Code	(509)
Local Phone Number	222-9268
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		370,541,528

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current Assets:
Cash	$ 1,748,767	$ 1,706,065
Accounts receivable	6,000	11,000
Prepaid expenses	34,883	25,671
Total Current Assets	1,789,650	1,742,736
TOTAL ASSETS	1,789,650	1,742,736
Current Liabilities:
Accounts payable and accrued expenses	112,810	81,692
Total Current Liabilities	112,810	81,692
Total Liabilities	112,810	81,692
Commitments and contingencies
STOCKHOLDERS’ EQUITY
Common stock, par value, $0.001, 950,000,000 shares authorized, 370,541,528 and 362,541,528 issued and outstanding, respectively	370,541	362,541
Additional paid in capital - common stock	72,376,594	71,217,954
Accumulated deficit	(80,706,872)	(79,556,028)
Total Stockholders’ Equity	1,676,840	1,661,044
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	1,789,650	1,742,736
Series A Convertible Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Preferred stock value	2,071	2,071
Additional paid in capital - Convertible preferred stock	8,842,458	8,842,458
Series B Convertible Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Preferred stock value	200	200
Additional paid in capital - Convertible preferred stock	290,956	290,956
Series C Convertible Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Preferred stock value	385	385
Additional paid in capital - Convertible preferred stock	$ 500,507	$ 500,507

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	950,000,000	950,000,000
Common stock, shares issued	370,541,528	362,541,528
Common stock, shares outstanding	370,541,528	362,541,528
Series A Convertible Preferred Stock [Member]
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	2,071,007	2,071,007
Preferred stock, shares outstanding	2,071,007	2,071,007
Series B Convertible Preferred Stock [Member]
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	200,363	200,363
Preferred stock, shares outstanding	200,363	200,363
Series C Convertible Preferred Stock [Member]
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	385,302	385,302
Preferred stock, shares outstanding	385,302	385,302

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Revenues, net	$ 6,500	$ 10,500	$ 12,500	$ 23,500
Cost of Goods Sold	(9,000)	(2,018)	(16,536)	(5,018)
Gross (loss) profit	(2,500)	8,482	(4,036)	18,482
OPERATING EXPENSES
Professional fees, including stock-based compensation	608,747	521,470	692,963	1,098,507
Payroll expenses	72,013	69,869	144,521	140,656
Research and development	173,353	169,732	219,728	241,301
General and administrative expenses	57,792	34,949	101,475	73,049
Total Operating Expenses	911,905	796,020	1,158,687	1,553,513
OPERATING LOSS	(914,405)	(787,538)	(1,162,723)	(1,535,031)
NON-OPERATING INCOME (EXPENSE)
Interest income	11,879		11,879
Gain on debt extinguishment				47,588
Total Non-Operating Income (Expenses)	11,879		11,879	47,588
NET LOSS BEFORE PROVISION FOR INCOME TAXES	(902,526)	(787,538)	(1,150,844)	(1,487,443)
Provision for income taxes
NET LOSS	$ (902,526)	$ (787,538)	$ (1,150,844)	$ (1,487,443)
Net loss per share - basic	$ 0	$ 0	$ 0	$ 0
Net loss per share - diluted	$ 0	$ 0	$ 0	$ 0
Weighted average common shares outstanding - basic	368,167,902	343,906,505	365,370,257	343,761,071
Weighted average common shares outstanding - diluted	368,167,902	343,906,505	365,370,257	343,761,071

Condensed Statement of Changes

Condensed Statement of Changes in Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Additional Paid-In Capital - Series A Preferred [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Preferred Stock [Member] Additional Paid-In Capital - Series B Preferred [Member]	Preferred Stock [Member] Series C Preferred Stock [Member]	Preferred Stock [Member] Additional Paid-In Capital - Series C Preferred [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 2,071	$ 8,842,458	$ 200	$ 290,956	$ 385	$ 500,507	$ 343,531	$ 68,573,142	$ (77,085,867)	$ 1,467,383
Beginning balance, shares at Dec. 31, 2021	2,071,007		200,363		385,302		343,530,678
Services							$ 76	4,804		4,880
Services, shares							76,250
Warrant exercises							$ 300	(300)
Warrant exercises, shares							299,577
RSUs granted to consultants that have vested								450,000		450,000
Net loss for the period									(699,905)	(699,905)
Ending balance, value at Mar. 31, 2022	$ 2,071	8,842,458	$ 200	290,956	$ 385	500,507	$ 343,907	69,027,646	(77,785,772)	1,222,358
Ending balance, shares at Mar. 31, 2022	2,071,007		200,363		385,302		343,906,505
Beginning balance, value at Dec. 31, 2021	$ 2,071	8,842,458	$ 200	290,956	$ 385	500,507	$ 343,531	68,573,142	(77,085,867)	1,467,383
Beginning balance, shares at Dec. 31, 2021	2,071,007		200,363		385,302		343,530,678
Net loss for the period										(1,487,443)
Ending balance, value at Jun. 30, 2022	$ 2,071	8,842,458	$ 200	290,956	$ 385	500,507	$ 343,907	69,485,846	(78,573,310)	893,020
Ending balance, shares at Jun. 30, 2022	2,071,007		200,363		385,302		343,906,505
Beginning balance, value at Mar. 31, 2022	$ 2,071	8,842,458	$ 200	290,956	$ 385	500,507	$ 343,907	69,027,646	(77,785,772)	1,222,358
Beginning balance, shares at Mar. 31, 2022	2,071,007		200,363		385,302		343,906,505
RSUs granted to consultants that have vested								458,200		458,200
Net loss for the period									(787,538)	(787,538)
Ending balance, value at Jun. 30, 2022	$ 2,071	8,842,458	$ 200	290,956	$ 385	500,507	$ 343,907	69,485,846	(78,573,310)	893,020
Ending balance, shares at Jun. 30, 2022	2,071,007		200,363		385,302		343,906,505
Beginning balance, value at Dec. 31, 2022	$ 2,071	8,842,458	$ 200	290,956	$ 385	500,507	$ 362,541	71,217,954	(79,556,028)	1,661,044
Beginning balance, shares at Dec. 31, 2022	2,071,007		200,363		385,302		362,541,528
Net loss for the period									(248,318)	(248,318)
Ending balance, value at Mar. 31, 2023	$ 2,071	8,842,458	$ 200	290,956	$ 385	500,507	$ 362,541	71,217,954	(79,804,346)	1,412,726
Ending balance, shares at Mar. 31, 2023	2,071,007		200,363		385,302		362,541,528
Beginning balance, value at Dec. 31, 2022	$ 2,071	8,842,458	$ 200	290,956	$ 385	500,507	$ 362,541	71,217,954	(79,556,028)	1,661,044
Beginning balance, shares at Dec. 31, 2022	2,071,007		200,363		385,302		362,541,528
Net loss for the period										(1,150,844)
Ending balance, value at Jun. 30, 2023	$ 2,071	8,842,458	$ 200	290,956	$ 385	500,507	$ 370,541	72,376,594	(80,706,872)	1,676,840
Ending balance, shares at Jun. 30, 2023	2,071,007		200,363		385,302		370,541,528
Beginning balance, value at Mar. 31, 2023	$ 2,071	8,842,458	$ 200	290,956	$ 385	500,507	$ 362,541	71,217,954	(79,804,346)	1,412,726
Beginning balance, shares at Mar. 31, 2023	2,071,007		200,363		385,302		362,541,528
Net loss for the period									(902,526)	(902,526)
Cash							$ 8,000	632,000		640,000
Cash, shares							8,000,000
Warrants purchased for cash								10,665		10,665
RSUs granted to consultants that have vested								515,975		515,975
Ending balance, value at Jun. 30, 2023	$ 2,071	$ 8,842,458	$ 200	$ 290,956	$ 385	$ 500,507	$ 370,541	$ 72,376,594	$ (80,706,872)	$ 1,676,840
Ending balance, shares at Jun. 30, 2023	2,071,007		200,363		385,302		370,541,528

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
CASH FLOW FROM OPERATING ACTIVITIES
Net loss	$ (1,150,844)	$ (1,487,443)
Adjustments to reconcile net loss to net cash used in operating activities
Common stock, stock options and warrants for services		4,880
RSUs issued for services	515,975	908,200
(Gain) on conversion of debt		(47,588)
Changes in assets and liabilities
Accounts receivable	5,000	(6,500)
Prepaid expenses and other assets	(9,212)	(22,732)
Accounts payable and accrued expenses	31,118	95,766
Total adjustments	542,881	932,026
Net cash used in operating activities	(607,963)	(555,417)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from common stock and warrants	650,665
Net cash provided by financing activities	650,665
NET DECREASE IN CASH	42,702	(555,417)
CASH - BEGINNING OF PERIOD	1,706,065	1,606,123
CASH - END OF PERIOD	1,748,767	1,050,706
CASH PAID DURING THE PERIOD FOR:
Interest expense
Income taxes
SUPPLEMENTAL INFORMATION - NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued in cashless exercise of warrants		$ 300

BASIS OF PRESENTATION AND SIGNI

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	NOTE 1: BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES The accompanying condensed financial statements of Vivos Inc. (the “ Company Business Overview The Company was incorporated under the laws of Delaware on December 23, 1994 as Savage Mountain Sports Corporation (“ SMSC 950,000,000 0.001 20,000,000 0.001 Our principal place of business is located at 719 Jadwin Avenue, Richland, WA 99352. Our telephone number is (509) 736-4000. Our corporate website address is http://www.radiogel.com. Our common stock is currently quoted on the OTC Pink Marketplace under the symbol “RDGL.” The Company is a radiation oncology medical device company engaged in the development of its yttrium-90 based brachytherapy device, RadioGel ™ In January 2018, the Center for Veterinary Medicine Product Classification Group ruled that RadioGel ™ FDA ® Based on the FDA’s recommendation, RadioGel ™ ® ® ® ™ ® ™ ® ™” ® ® IsoPet Solutions The Company’s IsoPet Solutions division was established in May 2016 to focus on the veterinary oncology market, namely engagement of university veterinarian hospital to develop the detailed therapy procedures to treat animal tumors and ultimately use of the technology in private clinics. The Company has worked with three different university veterinarian hospitals on IsoPet ® ® The dogs were treated for canine soft tissue sarcoma. Response evaluation criteria in solid tumors (“ RECIST The testing at the University of Missouri met its objective to demonstrate the safety of IsoPet ® ® The effectiveness of IsoPet ® ® The Company anticipates that future profits, if any, will be derived from direct sales of RadioGel ™ ® ® Commencing in July 2019, the Company recognized its first commercial sale of IsoPet ® ® Our plan is to incorporate the data assembled from our work with Isopet ® ™ FDA ™ ™ ™ Y-90 half-life of 2.7 days, the radioactivity drops to 5% of its original value after ten days The Company modified its Indication for Use from skin cancel to cancerous tissue or solid tumors pathologically associated with locoregional papillary thyroid carcinoma and recurrent papillary thyroid carcinoma having discernable tumors associated with metastatic lymph nodes or extranodal disease in patients who are not surgical candidates or who have declined surgery, or patients who require post-surgical remnant ablation (for example, after prior incomplete radioiodine therapy). Papillary thyroid carcinoma belongs to the general class of head and neck tumors for which tumors are accessible by intraoperative direct needle injection. The Company’s Medical Advisory Board felt that demonstrating efficacy in clinical trials was much easier with this new indication. Intellectual Property Our original license with Battelle National Laboratory is reached its end of life in 2022. During the past several years, in anticipation of this we have expanded our proprietary knowledge, our trademark and patent protection. Our RadioGel trademark protection is in 17 countries. We have expanded our trademark protection from RadioGel to now include IsoPet. We obtained the International Certificate of Registration for ISOPET, which is the first step to file in several countries . The Company received the Patent Cooperation Treaty (“PCT”) International Search Report on our patent application (No.1811.191). Seven of our claims were immediately ruled as having novelty, inventive step and industrial applicability. This gives us the basis to extend for many years the patent protection for our proprietary Yttrium-90 phosphate particles utilized in Isopet ® Our patent team filed our particle patent in more than ten patent offices that collectively cover 63 countries throughout the world. We filed a continuation-in-part applications number 1774054 in the USA to expand the claims on our particle patent. The US Patent office recently gave us the Notice of Allowance for our patent to produce our yttrium phosphate microparticles, US Patent Application Serial No: 16-459,466. We also filed an amendment to correct the wording on our claims at make them consistent with the USE claims. Ref: 4207-0005; European Patent Application NO. 20 834 229.5; VIVOS INC; Our Ref: FS/53791. We filed a hydrogel utility patent in the USA (16309:17/943,311) and internationally (16389:PCT/US22/4374) based on the last eighteen months of development work to optimize our hydrogel component. These include reducing the polymer production time and increasing the output by a factor of three. We have also further reduced the level of trace contaminants to be well below the FDA guidelines. We filed a provisional patent (Serial Number 63436562) to protect our innovative improvements in our shipping container, our vial shield, our syringe shield, and our Peltier chiller. Our objectives were to reduce shipping costs, decrease radiation exposure, and enhance sterility. These devices will be preferentially used at Mayo Clinics for human clinical studies at and our IsoPet regional treatment centers. We anticipate that Precison Radionuclide Therapy will become increasingly important in the future and expand to other isotope and other indications for use. Therefore, we filed an alternate particle utility patent (Serial number 18/152,137). Vivos Inc will focus its near-term effort on the Yttrium-90 therapy, which we believe is the best beta emitter; however, we leveraged our hydrogel utility patent to incorporate other promising isotopes and compounds for a range of future applications. This includes gamma and alpha particle emitters. Going Concern The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company has suffered recurring losses and used significant cash in support of its operating activities and the Company’s cash position is not sufficient to support the Company’s operations. Research and development of the Company’s brachytherapy product line has been funded with proceeds from the sale of equity and debt securities as well as a series of grants. The Company requires funding of approximately $ 2.5 The Company completed its reverse stock split which was approved by FINRA and went effective on June 28, 2019. The Company’s stock offering under Regulation A+ was qualified by the Securities and Exchange Commission (“SEC”) on June 3, 2020. A second Regulation A+ was qualified by the SEC on September 15, 2021 to raise capital for 50,000,000 0.10 5,000,000 1,200,000 0.08 15,000,000 20,000,000 20,000 3,800,000 5,000,000 640,000 8,000,000 2,665,000 8,000,000 10,665 The Company’s Regulation A+’s raised approximately $ 5,200,000 For the animal therapy market: ● Fund the effort to communicate the benefits of IsoPet® to the veterinary community and the pet parents. ● Conduct additional clinical studies to generate more data for the veterinary community ● Subsidize some IsoPet ® ● Assist new regional clinics with their license and certification training. For the human market: ● Enhance the pedigree of the Quality Management System. ● Complete the previously defined pre-clinical testing and additional testing on an animal model closely aligned with our revised indication for use. Report the results to the FDA in a pre-submission meeting. ● Use the feedback from that meeting to write the IDE (Investigational Device Exemption), which is required to initiate clinical trials. Research and development of the Company’s brachytherapy product line has been funded with proceeds from the sale of equity and debt securities. The Company may require additional funding of approximately $ 2.5 million annually to maintain current operating activities. Over the next 12 to 48 months, the Company believes it will cost approximately $9 million to: (1) fund the FDA approval process to conduct human clinical trials, (2) conduct Phase I, pilot, clinical trials, (3) activate several regional clinics to administer IsoPet ® . The proceeds to be raised from the recent qualified Regulation A+ will be used to continue to fund this development. The continued deployment of the brachytherapy products and a worldwide regulatory approval effort will require additional resources and personnel. The principal variables in the timing and amount of spending for the brachytherapy products in the next 12 to 24 months will be the FDA’s classification of the Company’s brachytherapy products as Class II or Class III devices (or otherwise) and any requirements for additional studies which may possibly include clinical studies. Thereafter, the principal variables in the amount of the Company’s spending and its financing requirements would be the timing of any approvals and the nature of the Company’s arrangements with third parties for manufacturing, sales, distribution and licensing of those products and the products’ success in the U.S. and elsewhere. The Company intends to fund its activities through strategic transactions such as licensing and partnership agreements or from proceeds to be raised from the recent qualified Regulation A+. Following receipt of required regulatory approvals and financing, in the U.S., the Company intends to outsource material aspects of manufacturing, distribution, sales and marketing. Outside of the U.S., the Company intends to pursue licensing arrangements and/or partnerships to facilitate its global commercialization strategy. In the longer-term, subject to the Company receiving adequate funding, regulatory approval for RadioGel ™ Based on the Company’s financial history since inception, the Company’s independent registered public accounting firm has expressed substantial doubt as to the Company’s ability to continue as a going concern. The Company has limited revenue, nominal cash, and has accumulated deficits since inception. If the Company cannot obtain sufficient additional capital, the Company will be required to delay the implementation of its business strategy and may not be able to continue operations. The Company has been impacted from the effects of COVID-19. The Company’s headquarters are in Northeast Washington however there focus of the animal therapy market has been the Northwestern sector of the United States. The Company continues their marketing to the animal therapy market and attempt to increase the exposure to their product and generate revenue accordingly. As of June 30, 2023, the Company has $ 1,748,767 There is no guarantee that the Company will be able to raise additional funds or to do so at an advantageous price. The financial statements do not include any adjustments relating to the recoverability and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company’s continuation as a going concern is dependent upon its ability to generate sufficient cash flow to meet its obligations on a timely basis and ultimately to attain profitability. The Company plans to seek additional funding to maintain its operations through debt and equity financing and to improve operating performance through a focus on strategic products and increased efficiencies in business processes and improvements to the cost structure. There is no assurance that the Company will be successful in its efforts to raise additional working capital or achieve profitable operations. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Use of Estimates The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates the Company considers include criteria for stock-based compensation expense, and valuation allowances on deferred tax assets. Actual results could differ from those estimates. Financial Statement Reclassification Certain account balances from prior periods have been reclassified in these financial statements so as to conform to current period classifications. Cash Equivalents For the purposes of the statement of cash flows, the Company considers all highly liquid debt instruments purchased with an original maturity of three months or less to be cash equivalents. The Company occasionally maintains cash balances in excess of the FDIC insured limit. The Company does not consider this risk to be material. Fair Value of Financial Instruments Fair value of financial instruments requires disclosure of the fair value information, whether or not recognized in the balance sheet, where it is practicable to estimate that value. As of June 30, 2023 and December 31, 2022, the balances reported for cash, prepaid expenses, accounts receivable, accounts payable, and accrued expenses, approximate the fair value because of their short maturities. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Accounting Standards Codification (“ ASC Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. The Company measures certain financial instruments including options and warrants issued during the period at fair value on a recurring basis. Patents and Intellectual Property While patents are being developed or pending, they are not being amortized. Management has determined that the economic life of the patents to be ten years and amortization, over such 10 The Company evaluates the recoverability of intangible assets, including patents and intellectual property on a continual basis. Several factors are used to evaluate intangibles, including, but not limited to, management’s plans for future operations, recent operating results and projected and expected undiscounted future cash flows. There have been no such capitalized costs in the six months ended June 30, 2023 and 2022, respectively. However, a patent was filed on July 1, 2019 (No. 1811.191) filed by Michael Korenko and David Swanberg and assigned to the Company based on the Company’s proprietary particle manufacturing process. The timing of this filing was important given the Company’s plans to make IsoPet ® Revenue Recognition In May 2014, the Financial Accounting Standards Board (“F ASB ASU Under ASC 606, in order to recognize revenue, the Company is required to identify an approved contract with commitments to preform respective obligations, identify rights of each party in the transaction regarding goods to be transferred, identify the payment terms for the goods transferred, verify that the contract has commercial substance and verify that collection of substantially all consideration is probable. The adoption of ASC 606 did not have an impact on the Company’s operations or cash flows. The Company recognized revenue as they (i) identified the contracts with each customer; (ii) identified the performance obligation in each contract; (iii) determined the transaction price in each contract; (iv) were able to allocate the transaction price to the performance obligations in the contract; and (v) recognized revenue upon the satisfaction of the performance obligation. Upon the sales of the product to complete the procedures on the animals, the Company recognized revenue as that was considered the performance obligation. All revenue recognized in the six months ended June 30, 2023 and 2022 relate to consulting income with respect to the IsoPet ® Loss Per Share The Company accounts for its loss per common share by replacing primary and fully diluted earnings per share with basic and diluted earnings per share. Basic loss per share is computed by dividing loss available to common stockholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) for the period, and does not include the impact of any potentially dilutive common stock equivalents since the impact would be anti-dilutive. The computation of diluted earnings per share is similar to basic earnings per share, except that the denominator is increased to include the number of additional common shares that would have been outstanding if potentially dilutive common shares had been issued. For the given periods of loss, of the periods ended in the six months ended June 30, 2023 and 2022, the basic earnings per share equals the diluted earnings per share. The following represent common stock equivalents that could be dilutive in the future as of June 30, 2023 and December 31, 2022, which include the following: SCHEDULE OF DILUTIVE EARNINGS PER SHARE June 30, 2023 December 31, 2022 Preferred stock 9,909,570 9,909,570 Restricted stock units 28,262,500 25,362,500 Common stock options 2,252,809 2,252,809 Common stock warrants 25,665,000 26,737,500 Total potential dilutive securities 66,089,879 64,762,379 Research and Development Costs Research and developments costs, including salaries, research materials, administrative expenses and contractor fees, are charged to operations as incurred. The cost of equipment used in research and development activities which has alternative uses is capitalized as part of fixed assets and not treated as an expense in the period acquired. Depreciation of capitalized equipment used to perform research and development is classified as research and development expense in the year computed. The Company incurred $ 219,728 241,301 Advertising and Marketing Costs Advertising and marketing costs are expensed as incurred except for the cost of tradeshows which are deferred until the tradeshow occurs. During the six months ended June 30, 2023 and 2022, the Company incurred nominal advertising and marketing costs. Contingencies In the ordinary course of business, the Company is involved in legal proceedings involving contractual and employment relationships, product liability claims, patent rights, and a variety of other matters. The Company records contingent liabilities resulting from asserted and unasserted claims against it, when it is probable that a liability has been incurred and the amount of the loss is reasonably estimable. The Company discloses contingent liabilities when there is a reasonable possibility that the ultimate loss will exceed the recorded liability. Estimated probable losses require analysis of multiple factors, in some cases including judgments about the potential actions of third-party claimants and courts. Therefore, actual losses in any future period are inherently uncertain. The Company has entered into various agreements that require them to pay certain fees to consultants and/or employees that have been fully accrued for as of June 30, 2023 and December 31, 2022. Income Taxes To address accounting for uncertainty in tax positions, the Company clarifies the accounting for income taxes by prescribing a minimum recognition threshold that a tax position is required to meet before being recognized in the financial statements. The Company also provides guidance on de-recognition, measurement, classification, interest, and penalties, accounting in interim periods, disclosure and transition. The Company files income tax returns in the U.S. federal jurisdiction. The Company did not have any tax expense for the six months ended June 30, 2023 and 2022. The Company did not have any deferred tax liability or asset on its balance sheets on June 30, 2023 and December 31, 2022. Interest costs and penalties related to income taxes, if any, will be classified as interest expense and general and administrative costs, respectively, in the Company’s financial statements. For the six months ended June 30, 2023 and 2022, the Company did not recognize any interest or penalty expense related to income taxes. The Company believes that it is not reasonably possible for the amounts of unrecognized tax benefits to significantly increase or decrease within the next twelve months Stock-Based Compensation The Company recognizes compensation costs under FASB ASC Topic 718, Compensation – Stock Compensation and ASU 2018-07. 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 option grant. Recent Accounting Pronouncements The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 2: RELATED PARTY TRANSACTIONS Preferred and Common Shares Issued to Officers and Directors In March 2022, the Chief Executive Officer exercised 75,000 22,266 76,250 4,880

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 3: STOCKHOLDERS’ EQUITY Common Stock The Company has 950,000,000 0.001 370,541,528 362,541,528 Preferred Stock As of June 30, 2023 and December 31, 2022, the Company has 20,000,000 0.001 On October 8, 2018 the Company created out of the shares of Preferred Stock, par value $ 0.001 5,000,000 On March 27, 2019 the Company created out of the shares of Preferred Stock, par value $ 0.001 5,000,000 Series A Convertible Preferred Stock (“Series A Convertible Preferred”) In June 2015, the Series A Certificate of Designation was filed with the Delaware Secretary of State to designate 2.5 2,500,000 5,000,000 Liquidation Preference 5.00 Dividends Conversion Series A Conversion Shares 4.00 In the event the Company completes an equity or equity-based public offering, registered with the SEC, resulting in gross proceeds to the Company totaling at least $ 5.0 Redemption Subject to certain conditions set forth in the Series A Certificate of Designation, in the event of a Change of Control (defined in the Series A Certificate of Designation as the time at which as a third party not affiliated with the Company or any holders of the Series A Convertible Preferred shall have acquired, in one or a series of related transactions, equity securities of the Company representing more than fifty percent 50% of the outstanding voting securities of the Company), the Company, at its option, will have the right to redeem all or a portion of the outstanding Series A Convertible Preferred in cash at a price per share of Series A Convertible Preferred equal to 100 Voting Rights Holders of Series A Convertible Preferred are entitled to vote on all matters, together with the holders of common stock, and have the equivalent of five (5) votes for every Series A Conversion Share issuable upon conversion of such holder’s outstanding shares of Series A Convertible Preferred. However, the Series A Conversion Shares, when issued, will have all the same voting rights as other issued and outstanding common stock of the Company, and none of the rights of the Series A Convertible Preferred Liquidation Liquidation Certain Price and Share Adjustments a) Stock Dividends and Stock Splits b) Merger or Reorganization Series B Convertible Preferred Stock (“Series B Convertible Preferred”) In October 2018, the Series B Certificate of Designation was filed with the Delaware Secretary of State to designate 5.0 Liquidation Preference 1.00 Dividends Conversion Series B Conversion Shares 0.08 Redemption Subject to certain conditions set forth in the Series B Certificate of Designation, in the event of a Change of Control (defined in the Series B Certificate of Designation as the time at which as a third party not affiliated with the Company or any holders of the Series B Convertible Preferred shall have acquired, in one or a series of related transactions, equity securities of the Company representing more than fifty percent 50% of the outstanding voting securities of the Company), the Company, at its option, will have the right to redeem all or a portion of the outstanding Series B Convertible Preferred in cash at a price per share of Series B Convertible Preferred equal to 100 Voting Rights Holders of Series B Convertible Preferred are entitled to vote on all matters, together with the holders of common stock, and have the equivalent of two (2) votes for every Series B Conversion Share issuable upon conversion of such holder’s outstanding shares of Series B Convertible Preferred. However, the Series B Conversion Shares, when issued, will have all the same voting rights as other issued and outstanding common stock of the Company, and none of the rights of the Series A Convertible Preferred Liquidation Liquidation Certain Price and Share Adjustments a) Stock Dividends and Stock Splits b) Merger or Reorganization Series C Convertible Preferred Stock (“Series C Convertible Preferred”) In March 2019, the Series C Certificate of Designation was filed with the Delaware Secretary of State to designate 5.0 Liquidation Preference 1.00 Dividends Conversion Series C Conversion Shares 0.08 The Series C Convertible Preferred will only be convertible at any time after the date that the Company shall have amended its Certificate of Incorporation to increase the number of shares of common stock authorized for issuance thereunder or effect a reverse stock split of the outstanding shares of common stock by a sufficient amount to permit the conversion of all Series C Convertible Preferred into shares of common stock (“ Authorized Share Approval Initial Convertibility Date Conversion Rights Redemption Subject to certain conditions set forth in the Series C Certificate of Designation, in the event of a Change of Control (defined in the Series C Certificate of Designation as the time at which as a third party not affiliated with the Company or any holders of the Series C Convertible Preferred shall have acquired, in one or a series of related transactions, equity securities of the Company representing more than fifty percent 50% of the outstanding voting securities of the Company), the Company, at its option, will have the right to redeem all or a portion of the outstanding Series C Convertible Preferred in cash at a price per share of Series C Convertible Preferred equal to 100 Voting Rights Liquidation Liquidation Certain Price and Share Adjustments a) Stock Dividends and Stock Splits b) Merger or Reorganization Common and Preferred Stock Issuances – 2023 In April 2023, the Company issued 8,000,000 2,665,000 8,000,000 640,000 10,665 Common and Preferred Stock Issuances - 2022 In March 2022, the Company issued 299,577 825,000 76,250 4,880 90

COMMON STOCK OPTIONS, WARRANTS

COMMON STOCK OPTIONS, WARRANTS AND RESTRICTED STOCK UNITS	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
COMMON STOCK OPTIONS, WARRANTS AND RESTRICTED STOCK UNITS	NOTE 4: COMMON STOCK OPTIONS, WARRANTS AND RESTRICTED STOCK UNITS Common Stock Options The Company recognizes in the financial statements compensation related to all stock-based awards, including stock options and warrants, based on their estimated grant-date fair value. The Company has estimated expected forfeitures and is recognizing compensation expense only for those awards expected to vest. All compensation is recognized by the time the award vests. The following schedule summarizes the changes in the Company’s stock options: SCHEDULE OF CHANGES IN STOCK OPTION Weighted Weighted Options Outstanding Average Average Number Of Shares Exercise Remaining Aggregate Exercise Balance at December 31, 2021 2,252,809 $ 0.024 0.04 7.70 $ 83,992 $ 0.04 Options granted - $ - - $ - Options exercised - $ - - $ - Options expired/canceled - $ - - $ - Balance at December 31, 2022 2,252,809 $ 0.024 0.04 6.70 $ 16,032 $ 0.04 Exercisable at December 31, 2022 2,252,809 $ 0.024 0.04 6.70 $ 16,032 $ 0.04 Balance at December 31, 2022 2,252,809 $ 0.024 0.04 6.70 $ 16,032 $ 0.04 Options granted - $ - - $ - Options exercised - $ - - $ - Options expired/canceled - $ - - $ - Balance at June 30, 2023 2,252,809 $ 0.024 0.04 6.20 $ 39,462 $ 0.04 Exercisable at June 30, 2023 2,252,809 $ 0.024 0.04 6.20 $ 39,462 $ 0.04 During the six months ended June 30, 2023 and 2022, the Company recognized $ 0 0 Common Stock Warrants The following schedule summarizes the changes in the Company’s stock warrants: SCHEDULE OF CHANGES IN STOCK WARRANTS Warrants Outstanding Weighted Average Weighted Average Number Of Shares Exercise Remaining Aggregate Exercise Balance at December 31, 2021 31,862,500 $ 0.04 0.10 1.02 $ 538,875 $ 0.07 Warrants granted 20,000,000 $ 0.01 0.08 2.50 $ 0.0725 Warrants exercised (4,158,333 ) $ - - $ Warrants expired/cancelled (20,966,667 ) $ - - $ Balance at December 31, 2022 26,737,500 $ 0.08 0.10 1.52 $ - $ 0.09 Exercisable at December 31, 2022 26,737,500 $ 0.06 0.10 1.52 $ - $ 0.09 Warrants granted 10,665,000 $ 0.0775 - - $ - Warrants redeemed (500,000 ) $ - - - $ - Warrants expired/cancelled (11,237,500 ) $ - - - $ - Balance at June 30, 2023 25,665,000 $ 0.06 0.10 2.16 $ 119,392 $ 0.079 Exercisable at June 30, 2023 25,665,000 $ 0.06 0.10 2.16 $ 119,392 $ 0.079 Changes to these inputs could produce a significantly higher or lower fair value measurement. The fair value of each option/warrant is estimated using the Black-Scholes valuation model. The following assumptions were used for the periods as follows: SCHEDULE OF ASSUMPTIONS USED IN FAIR VALUE MEASUREMENT Six Months Ended Year Ended June 30, 2023 December 31, 2022 Expected term - .5 3 Expected volatility - % 66 % Expected dividend yield - - Risk-free interest rate - % 3 % In March 2022 the Company issued 299,577 825,000 Restricted Stock Units The following schedule summarizes the changes in the Company’s restricted stock units: SCHEDULE OF CHANGES IN RESTRICTED STOCK UNITS Number Weighted Average Of Grant Date Shares Fair Value Balance at December 31, 2021 25,262,500 $ 0.08 RSU’s granted 100,000 $ 0.082 RSU’s vested (15,100,000 ) $ - RSU’s forfeited - $ - Balance at December 31, 2022 10,262,500 $ 0.08 RSUs granted 2,900,000 $ 0.091 RSUs vested (5,000,000 ) $ - Balance at June 30, 2023 8,162,500 $ 0.09 During the six months ended June 30, 2023 and 2022, the Company recognized $ 515,975 908,200 803,325 On February 3, 2022 and May 3, 2022, 10,000,000 900,000 100,000 8,200 On May 1, 2023, the Company granted 2,900,000 25 25 25 25 263,900

COMMITMENT

COMMITMENT	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENT	NOTE 5: COMMITMENT On June 4, 2019, the Company entered into an Executive Employment Agreement (“Employment Agreement”) with Dr. Michael K. Korenko, the Company’s Chief Executive Officer. The employment term under the Employment Agreement commenced with an effective date of June 11, 2019 and expires on December 31, 2020, and December 31 of each successive year if the Employment Agreement is extended, unless terminated earlier as set forth in the Employment Agreement. The Company on December 31, 2020 extended this agreement through December 31, 2021 while renegotiating terms of a new Employment Agreement. On May 3, 2021, the Company and the Chief Executive Officer agreed the terms of a new Employment Agreement with an effective date of January 1, 2021 that has a term of three years and expires December 31, 2023 Under the terms of the Employment Agreement, the Company shall pay to Dr. Korenko a base compensation of $ 225,000 7,500

BASIS OF PRESENTATION AND SIG_2

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Business Overview	Business Overview The Company was incorporated under the laws of Delaware on December 23, 1994 as Savage Mountain Sports Corporation (“ SMSC 950,000,000 0.001 20,000,000 0.001 Our principal place of business is located at 719 Jadwin Avenue, Richland, WA 99352. Our telephone number is (509) 736-4000. Our corporate website address is http://www.radiogel.com. Our common stock is currently quoted on the OTC Pink Marketplace under the symbol “RDGL.” The Company is a radiation oncology medical device company engaged in the development of its yttrium-90 based brachytherapy device, RadioGel ™ In January 2018, the Center for Veterinary Medicine Product Classification Group ruled that RadioGel ™ FDA ® Based on the FDA’s recommendation, RadioGel ™ ® ® ® ™ ® ™ ® ™” ® ®
IsoPet Solutions	IsoPet Solutions The Company’s IsoPet Solutions division was established in May 2016 to focus on the veterinary oncology market, namely engagement of university veterinarian hospital to develop the detailed therapy procedures to treat animal tumors and ultimately use of the technology in private clinics. The Company has worked with three different university veterinarian hospitals on IsoPet ® ® The dogs were treated for canine soft tissue sarcoma. Response evaluation criteria in solid tumors (“ RECIST The testing at the University of Missouri met its objective to demonstrate the safety of IsoPet ® ® The effectiveness of IsoPet ® ® The Company anticipates that future profits, if any, will be derived from direct sales of RadioGel ™ ® ® Commencing in July 2019, the Company recognized its first commercial sale of IsoPet ® ® Our plan is to incorporate the data assembled from our work with Isopet ® ™ FDA ™ ™ ™ Y-90 half-life of 2.7 days, the radioactivity drops to 5% of its original value after ten days The Company modified its Indication for Use from skin cancel to cancerous tissue or solid tumors pathologically associated with locoregional papillary thyroid carcinoma and recurrent papillary thyroid carcinoma having discernable tumors associated with metastatic lymph nodes or extranodal disease in patients who are not surgical candidates or who have declined surgery, or patients who require post-surgical remnant ablation (for example, after prior incomplete radioiodine therapy). Papillary thyroid carcinoma belongs to the general class of head and neck tumors for which tumors are accessible by intraoperative direct needle injection. The Company’s Medical Advisory Board felt that demonstrating efficacy in clinical trials was much easier with this new indication.
Intellectual Property	Intellectual Property Our original license with Battelle National Laboratory is reached its end of life in 2022. During the past several years, in anticipation of this we have expanded our proprietary knowledge, our trademark and patent protection. Our RadioGel trademark protection is in 17 countries. We have expanded our trademark protection from RadioGel to now include IsoPet. We obtained the International Certificate of Registration for ISOPET, which is the first step to file in several countries . The Company received the Patent Cooperation Treaty (“PCT”) International Search Report on our patent application (No.1811.191). Seven of our claims were immediately ruled as having novelty, inventive step and industrial applicability. This gives us the basis to extend for many years the patent protection for our proprietary Yttrium-90 phosphate particles utilized in Isopet ® Our patent team filed our particle patent in more than ten patent offices that collectively cover 63 countries throughout the world. We filed a continuation-in-part applications number 1774054 in the USA to expand the claims on our particle patent. The US Patent office recently gave us the Notice of Allowance for our patent to produce our yttrium phosphate microparticles, US Patent Application Serial No: 16-459,466. We also filed an amendment to correct the wording on our claims at make them consistent with the USE claims. Ref: 4207-0005; European Patent Application NO. 20 834 229.5; VIVOS INC; Our Ref: FS/53791. We filed a hydrogel utility patent in the USA (16309:17/943,311) and internationally (16389:PCT/US22/4374) based on the last eighteen months of development work to optimize our hydrogel component. These include reducing the polymer production time and increasing the output by a factor of three. We have also further reduced the level of trace contaminants to be well below the FDA guidelines. We filed a provisional patent (Serial Number 63436562) to protect our innovative improvements in our shipping container, our vial shield, our syringe shield, and our Peltier chiller. Our objectives were to reduce shipping costs, decrease radiation exposure, and enhance sterility. These devices will be preferentially used at Mayo Clinics for human clinical studies at and our IsoPet regional treatment centers. We anticipate that Precison Radionuclide Therapy will become increasingly important in the future and expand to other isotope and other indications for use. Therefore, we filed an alternate particle utility patent (Serial number 18/152,137). Vivos Inc will focus its near-term effort on the Yttrium-90 therapy, which we believe is the best beta emitter; however, we leveraged our hydrogel utility patent to incorporate other promising isotopes and compounds for a range of future applications. This includes gamma and alpha particle emitters.
Going Concern	Going Concern The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company has suffered recurring losses and used significant cash in support of its operating activities and the Company’s cash position is not sufficient to support the Company’s operations. Research and development of the Company’s brachytherapy product line has been funded with proceeds from the sale of equity and debt securities as well as a series of grants. The Company requires funding of approximately $ 2.5 The Company completed its reverse stock split which was approved by FINRA and went effective on June 28, 2019. The Company’s stock offering under Regulation A+ was qualified by the Securities and Exchange Commission (“SEC”) on June 3, 2020. A second Regulation A+ was qualified by the SEC on September 15, 2021 to raise capital for 50,000,000 0.10 5,000,000 1,200,000 0.08 15,000,000 20,000,000 20,000 3,800,000 5,000,000 640,000 8,000,000 2,665,000 8,000,000 10,665 The Company’s Regulation A+’s raised approximately $ 5,200,000 For the animal therapy market: ● Fund the effort to communicate the benefits of IsoPet® to the veterinary community and the pet parents. ● Conduct additional clinical studies to generate more data for the veterinary community ● Subsidize some IsoPet ® ● Assist new regional clinics with their license and certification training. For the human market: ● Enhance the pedigree of the Quality Management System. ● Complete the previously defined pre-clinical testing and additional testing on an animal model closely aligned with our revised indication for use. Report the results to the FDA in a pre-submission meeting. ● Use the feedback from that meeting to write the IDE (Investigational Device Exemption), which is required to initiate clinical trials. Research and development of the Company’s brachytherapy product line has been funded with proceeds from the sale of equity and debt securities. The Company may require additional funding of approximately $ 2.5 million annually to maintain current operating activities. Over the next 12 to 48 months, the Company believes it will cost approximately $9 million to: (1) fund the FDA approval process to conduct human clinical trials, (2) conduct Phase I, pilot, clinical trials, (3) activate several regional clinics to administer IsoPet ® . The proceeds to be raised from the recent qualified Regulation A+ will be used to continue to fund this development. The continued deployment of the brachytherapy products and a worldwide regulatory approval effort will require additional resources and personnel. The principal variables in the timing and amount of spending for the brachytherapy products in the next 12 to 24 months will be the FDA’s classification of the Company’s brachytherapy products as Class II or Class III devices (or otherwise) and any requirements for additional studies which may possibly include clinical studies. Thereafter, the principal variables in the amount of the Company’s spending and its financing requirements would be the timing of any approvals and the nature of the Company’s arrangements with third parties for manufacturing, sales, distribution and licensing of those products and the products’ success in the U.S. and elsewhere. The Company intends to fund its activities through strategic transactions such as licensing and partnership agreements or from proceeds to be raised from the recent qualified Regulation A+. Following receipt of required regulatory approvals and financing, in the U.S., the Company intends to outsource material aspects of manufacturing, distribution, sales and marketing. Outside of the U.S., the Company intends to pursue licensing arrangements and/or partnerships to facilitate its global commercialization strategy. In the longer-term, subject to the Company receiving adequate funding, regulatory approval for RadioGel ™ Based on the Company’s financial history since inception, the Company’s independent registered public accounting firm has expressed substantial doubt as to the Company’s ability to continue as a going concern. The Company has limited revenue, nominal cash, and has accumulated deficits since inception. If the Company cannot obtain sufficient additional capital, the Company will be required to delay the implementation of its business strategy and may not be able to continue operations. The Company has been impacted from the effects of COVID-19. The Company’s headquarters are in Northeast Washington however there focus of the animal therapy market has been the Northwestern sector of the United States. The Company continues their marketing to the animal therapy market and attempt to increase the exposure to their product and generate revenue accordingly. As of June 30, 2023, the Company has $ 1,748,767 There is no guarantee that the Company will be able to raise additional funds or to do so at an advantageous price. The financial statements do not include any adjustments relating to the recoverability and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company’s continuation as a going concern is dependent upon its ability to generate sufficient cash flow to meet its obligations on a timely basis and ultimately to attain profitability. The Company plans to seek additional funding to maintain its operations through debt and equity financing and to improve operating performance through a focus on strategic products and increased efficiencies in business processes and improvements to the cost structure. There is no assurance that the Company will be successful in its efforts to raise additional working capital or achieve profitable operations. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Use of Estimates	Use of Estimates The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates the Company considers include criteria for stock-based compensation expense, and valuation allowances on deferred tax assets. Actual results could differ from those estimates.
Financial Statement Reclassification	Financial Statement Reclassification Certain account balances from prior periods have been reclassified in these financial statements so as to conform to current period classifications.
Cash Equivalents	Cash Equivalents For the purposes of the statement of cash flows, the Company considers all highly liquid debt instruments purchased with an original maturity of three months or less to be cash equivalents. The Company occasionally maintains cash balances in excess of the FDIC insured limit. The Company does not consider this risk to be material.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value of financial instruments requires disclosure of the fair value information, whether or not recognized in the balance sheet, where it is practicable to estimate that value. As of June 30, 2023 and December 31, 2022, the balances reported for cash, prepaid expenses, accounts receivable, accounts payable, and accrued expenses, approximate the fair value because of their short maturities. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Accounting Standards Codification (“ ASC Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. The Company measures certain financial instruments including options and warrants issued during the period at fair value on a recurring basis.
Patents and Intellectual Property	Patents and Intellectual Property While patents are being developed or pending, they are not being amortized. Management has determined that the economic life of the patents to be ten years and amortization, over such 10 The Company evaluates the recoverability of intangible assets, including patents and intellectual property on a continual basis. Several factors are used to evaluate intangibles, including, but not limited to, management’s plans for future operations, recent operating results and projected and expected undiscounted future cash flows. There have been no such capitalized costs in the six months ended June 30, 2023 and 2022, respectively. However, a patent was filed on July 1, 2019 (No. 1811.191) filed by Michael Korenko and David Swanberg and assigned to the Company based on the Company’s proprietary particle manufacturing process. The timing of this filing was important given the Company’s plans to make IsoPet ®
Revenue Recognition	Revenue Recognition In May 2014, the Financial Accounting Standards Board (“F ASB ASU Under ASC 606, in order to recognize revenue, the Company is required to identify an approved contract with commitments to preform respective obligations, identify rights of each party in the transaction regarding goods to be transferred, identify the payment terms for the goods transferred, verify that the contract has commercial substance and verify that collection of substantially all consideration is probable. The adoption of ASC 606 did not have an impact on the Company’s operations or cash flows. The Company recognized revenue as they (i) identified the contracts with each customer; (ii) identified the performance obligation in each contract; (iii) determined the transaction price in each contract; (iv) were able to allocate the transaction price to the performance obligations in the contract; and (v) recognized revenue upon the satisfaction of the performance obligation. Upon the sales of the product to complete the procedures on the animals, the Company recognized revenue as that was considered the performance obligation. All revenue recognized in the six months ended June 30, 2023 and 2022 relate to consulting income with respect to the IsoPet ®
Loss Per Share	Loss Per Share The Company accounts for its loss per common share by replacing primary and fully diluted earnings per share with basic and diluted earnings per share. Basic loss per share is computed by dividing loss available to common stockholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) for the period, and does not include the impact of any potentially dilutive common stock equivalents since the impact would be anti-dilutive. The computation of diluted earnings per share is similar to basic earnings per share, except that the denominator is increased to include the number of additional common shares that would have been outstanding if potentially dilutive common shares had been issued. For the given periods of loss, of the periods ended in the six months ended June 30, 2023 and 2022, the basic earnings per share equals the diluted earnings per share. The following represent common stock equivalents that could be dilutive in the future as of June 30, 2023 and December 31, 2022, which include the following: SCHEDULE OF DILUTIVE EARNINGS PER SHARE June 30, 2023 December 31, 2022 Preferred stock 9,909,570 9,909,570 Restricted stock units 28,262,500 25,362,500 Common stock options 2,252,809 2,252,809 Common stock warrants 25,665,000 26,737,500 Total potential dilutive securities 66,089,879 64,762,379
Research and Development Costs	Research and Development Costs Research and developments costs, including salaries, research materials, administrative expenses and contractor fees, are charged to operations as incurred. The cost of equipment used in research and development activities which has alternative uses is capitalized as part of fixed assets and not treated as an expense in the period acquired. Depreciation of capitalized equipment used to perform research and development is classified as research and development expense in the year computed. The Company incurred $ 219,728 241,301
Advertising and Marketing Costs	Advertising and Marketing Costs Advertising and marketing costs are expensed as incurred except for the cost of tradeshows which are deferred until the tradeshow occurs. During the six months ended June 30, 2023 and 2022, the Company incurred nominal advertising and marketing costs.
Contingencies	Contingencies In the ordinary course of business, the Company is involved in legal proceedings involving contractual and employment relationships, product liability claims, patent rights, and a variety of other matters. The Company records contingent liabilities resulting from asserted and unasserted claims against it, when it is probable that a liability has been incurred and the amount of the loss is reasonably estimable. The Company discloses contingent liabilities when there is a reasonable possibility that the ultimate loss will exceed the recorded liability. Estimated probable losses require analysis of multiple factors, in some cases including judgments about the potential actions of third-party claimants and courts. Therefore, actual losses in any future period are inherently uncertain. The Company has entered into various agreements that require them to pay certain fees to consultants and/or employees that have been fully accrued for as of June 30, 2023 and December 31, 2022.
Income Taxes	Income Taxes To address accounting for uncertainty in tax positions, the Company clarifies the accounting for income taxes by prescribing a minimum recognition threshold that a tax position is required to meet before being recognized in the financial statements. The Company also provides guidance on de-recognition, measurement, classification, interest, and penalties, accounting in interim periods, disclosure and transition. The Company files income tax returns in the U.S. federal jurisdiction. The Company did not have any tax expense for the six months ended June 30, 2023 and 2022. The Company did not have any deferred tax liability or asset on its balance sheets on June 30, 2023 and December 31, 2022. Interest costs and penalties related to income taxes, if any, will be classified as interest expense and general and administrative costs, respectively, in the Company’s financial statements. For the six months ended June 30, 2023 and 2022, the Company did not recognize any interest or penalty expense related to income taxes. The Company believes that it is not reasonably possible for the amounts of unrecognized tax benefits to significantly increase or decrease within the next twelve months
Stock-Based Compensation	Stock-Based Compensation The Company recognizes compensation costs under FASB ASC Topic 718, Compensation – Stock Compensation and ASU 2018-07. 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 option grant.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

BASIS OF PRESENTATION AND SIG_3

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF DILUTIVE EARNINGS PER SHARE	The following represent common stock equivalents that could be dilutive in the future as of June 30, 2023 and December 31, 2022, which include the following: SCHEDULE OF DILUTIVE EARNINGS PER SHARE June 30, 2023 December 31, 2022 Preferred stock 9,909,570 9,909,570 Restricted stock units 28,262,500 25,362,500 Common stock options 2,252,809 2,252,809 Common stock warrants 25,665,000 26,737,500 Total potential dilutive securities 66,089,879 64,762,379

COMMON STOCK OPTIONS, WARRANT_2

COMMON STOCK OPTIONS, WARRANTS AND RESTRICTED STOCK UNITS (Tables)	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
SCHEDULE OF CHANGES IN STOCK OPTION	The following schedule summarizes the changes in the Company’s stock options: SCHEDULE OF CHANGES IN STOCK OPTION Weighted Weighted Options Outstanding Average Average Number Of Shares Exercise Remaining Aggregate Exercise Balance at December 31, 2021 2,252,809 $ 0.024 0.04 7.70 $ 83,992 $ 0.04 Options granted - $ - - $ - Options exercised - $ - - $ - Options expired/canceled - $ - - $ - Balance at December 31, 2022 2,252,809 $ 0.024 0.04 6.70 $ 16,032 $ 0.04 Exercisable at December 31, 2022 2,252,809 $ 0.024 0.04 6.70 $ 16,032 $ 0.04 Balance at December 31, 2022 2,252,809 $ 0.024 0.04 6.70 $ 16,032 $ 0.04 Options granted - $ - - $ - Options exercised - $ - - $ - Options expired/canceled - $ - - $ - Balance at June 30, 2023 2,252,809 $ 0.024 0.04 6.20 $ 39,462 $ 0.04 Exercisable at June 30, 2023 2,252,809 $ 0.024 0.04 6.20 $ 39,462 $ 0.04
SCHEDULE OF CHANGES IN STOCK WARRANTS	The following schedule summarizes the changes in the Company’s stock warrants: SCHEDULE OF CHANGES IN STOCK WARRANTS Warrants Outstanding Weighted Average Weighted Average Number Of Shares Exercise Remaining Aggregate Exercise Balance at December 31, 2021 31,862,500 $ 0.04 0.10 1.02 $ 538,875 $ 0.07 Warrants granted 20,000,000 $ 0.01 0.08 2.50 $ 0.0725 Warrants exercised (4,158,333 ) $ - - $ Warrants expired/cancelled (20,966,667 ) $ - - $ Balance at December 31, 2022 26,737,500 $ 0.08 0.10 1.52 $ - $ 0.09 Exercisable at December 31, 2022 26,737,500 $ 0.06 0.10 1.52 $ - $ 0.09 Warrants granted 10,665,000 $ 0.0775 - - $ - Warrants redeemed (500,000 ) $ - - - $ - Warrants expired/cancelled (11,237,500 ) $ - - - $ - Balance at June 30, 2023 25,665,000 $ 0.06 0.10 2.16 $ 119,392 $ 0.079 Exercisable at June 30, 2023 25,665,000 $ 0.06 0.10 2.16 $ 119,392 $ 0.079
SCHEDULE OF ASSUMPTIONS USED IN FAIR VALUE MEASUREMENT	Changes to these inputs could produce a significantly higher or lower fair value measurement. The fair value of each option/warrant is estimated using the Black-Scholes valuation model. The following assumptions were used for the periods as follows: SCHEDULE OF ASSUMPTIONS USED IN FAIR VALUE MEASUREMENT Six Months Ended Year Ended June 30, 2023 December 31, 2022 Expected term - .5 3 Expected volatility - % 66 % Expected dividend yield - - Risk-free interest rate - % 3 %
SCHEDULE OF CHANGES IN RESTRICTED STOCK UNITS	The following schedule summarizes the changes in the Company’s restricted stock units: SCHEDULE OF CHANGES IN RESTRICTED STOCK UNITS Number Weighted Average Of Grant Date Shares Fair Value Balance at December 31, 2021 25,262,500 $ 0.08 RSU’s granted 100,000 $ 0.082 RSU’s vested (15,100,000 ) $ - RSU’s forfeited - $ - Balance at December 31, 2022 10,262,500 $ 0.08 RSUs granted 2,900,000 $ 0.091 RSUs vested (5,000,000 ) $ - Balance at June 30, 2023 8,162,500 $ 0.09

SCHEDULE OF DILUTIVE EARNINGS P

SCHEDULE OF DILUTIVE EARNINGS PER SHARE (Details) - shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential dilutive securities	66,089,879	64,762,379
Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential dilutive securities	9,909,570	9,909,570
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential dilutive securities	28,262,500	25,362,500
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential dilutive securities	2,252,809	2,252,809
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential dilutive securities	25,665,000	26,737,500

BASIS OF PRESENTATION AND SIG_4

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)				1 Months Ended		3 Months Ended		6 Months Ended
	Oct. 31, 2022	Jul. 31, 2022	Sep. 15, 2021	Apr. 30, 2023	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Common stock, shares authorized						950,000,000		950,000,000		950,000,000
Common stock, par value						$ 0.001		$ 0.001		$ 0.001
Preferred stock, shares authorized						20,000,000		20,000,000		20,000,000
Preferred stock, par value						$ 0.001		$ 0.001		$ 0.001
Description of risk exposure								half-life of 2.7 days, the radioactivity drops to 5% of its original value after ten days
Current operation activities								$ 2,500,000
Number of shares issued		15,000,000	50,000,000
Share price		$ 0.08	$ 0.10
Capital raised	$ 5,000,000	$ 1,200,000	$ 5,000,000	$ 640,000		$ 640,000
Warrant sold during period		20,000,000
Warrants outstanding		$ 20,000
Shares issued remaining value	$ 3,800,000
Offering term								Over the next 12 to 48 months, the Company believes it will cost approximately $9 million to: (1) fund the FDA approval process to conduct human clinical trials, (2) conduct Phase I, pilot, clinical trials, (3) activate several regional clinics to administer IsoPet® across the county, (4) create an independent production center within the current production site to create a template for future international manufacturing, and (5) initiate regulatory approval processes outside of the United States
Cash on hand						$ 1,748,767		$ 1,748,767		$ 1,706,065
Economic life of the patent						10 years		10 years
Research and development costs						$ 173,353	$ 169,732	$ 219,728	$ 241,301
Significant change in unrecognized tax benefits								The Company believes that it is not reasonably possible for the amounts of unrecognized tax benefits to significantly increase or decrease within the next twelve months
Maximum [Member]
Property, Plant and Equipment [Line Items]
Proceeds from stock offering								$ 5,200,000
Series A Warrant [Member]
Property, Plant and Equipment [Line Items]
Number of shares issued				2,665,000
Series B Warrant [Member]
Property, Plant and Equipment [Line Items]
Number of shares issued				8,000,000
Sale of the warrants				$ 10,665
Common Stock [Member]
Property, Plant and Equipment [Line Items]
Number of shares issued				8,000,000	299,577	8,000,000
Capital raised				$ 640,000		$ 8,000
Sale of the warrants				$ 10,665

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)	1 Months Ended	3 Months Ended
	Mar. 31, 2022 USD ($) shares	Mar. 31, 2022 USD ($) shares
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Stock issued for services, value | $		$ 4,880
Common Stock [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Stock issued for services, shares		76,250
Stock issued for services, value | $		$ 76
Chief Executive Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Warrants exercised shares	75,000	75,000
Chief Executive Officer [Member] | Common Stock [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Conversion of stock	22,266
Stock issued for services, shares	76,250
Stock issued for services, value | $	$ 4,880

SCHEDULE OF CHANGES IN STOCK OP

SCHEDULE OF CHANGES IN STOCK OPTION (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Number of Options Outstanding Beginning Balance	2,252,809	2,252,809
Weighted Average Remaining Contractual Life (in years) Outstanding	6 years 2 months 12 days	6 years 8 months 12 days	7 years 8 months 12 days
Aggregate Intrinsic Value Outstanding Beginning	$ 16,032	$ 83,992
Weighted Average Exercise Price Per Share Outstanding Beginning	$ 0.04	$ 0.04
Number of Options granted
Exercise Price Per Share granted
Weighted Average Exercise Price Per Share Options granted
Number of Options exercised
Exercise Price Per Share exercised
Weighted Average Exercise Price Per Share Options exercised
Number of Options expired/cancelled
Exercise Price Per Share expired/cancelled
Weighted Average Exercise Price Per Share Options expired/cancelled
Number of Options Outstanding Ending Balance	2,252,809	2,252,809	2,252,809
Aggregate Intrinsic Value Outstanding Ending		$ 16,032	$ 83,992
Weighted Average Exercise Price Per Share Outstanding Ending	$ 0.04	$ 0.04	$ 0.04
Number of Options Exercisable	2,252,809	2,252,809
Weighted Average Remaining Contractual Life (in years) Exercisable	6 years 2 months 12 days	6 years 8 months 12 days
Aggregate Intrinsic Value Exercisable	$ 39,462	$ 16,032
Weighted Average Exercise Price Per Share Exercisable	$ 0.04	$ 0.04
Minimum [Member]
Weighted Average Exercise Price Per Share Outstanding Beginning	0.024	0.024
Weighted Average Exercise Price Per Share Outstanding Ending	0.024	0.024	0.024
Exercise Price Per Share Exercisable	0.024	0.024
Maximum [Member]
Weighted Average Exercise Price Per Share Outstanding Beginning	0.04	0.04
Weighted Average Exercise Price Per Share Outstanding Ending	0.04	0.04	$ 0.04
Exercise Price Per Share Exercisable	$ 0.04	$ 0.04

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)				1 Months Ended						3 Months Ended
	Oct. 31, 2022	Jul. 31, 2022	Sep. 15, 2021	Apr. 30, 2023	Jun. 30, 2022	Mar. 31, 2022	Mar. 31, 2019	Oct. 31, 2018	Jun. 30, 2015	Jun. 30, 2023	Mar. 31, 2022	Dec. 31, 2022	Mar. 27, 2019	Oct. 08, 2018	Mar. 31, 2016	Mar. 30, 2016
Class of Stock [Line Items]
Common stock, shares authorized										950,000,000		950,000,000
Common stock, par value										$ 0.001		$ 0.001
Common stock, shares issued										370,541,528		362,541,528
Common stock, shares outstanding										370,541,528		362,541,528
Preferred stock shares authorized										20,000,000		20,000,000
Preferred stock, par value										$ 0.001		$ 0.001
Common stock issued, shares		15,000,000	50,000,000
Number of shares issued, value	$ 5,000,000	$ 1,200,000	$ 5,000,000	$ 640,000						$ 640,000
Shares issued for services, value											$ 4,880
Functional adjustment, shares					90
Common Stock [Member]
Class of Stock [Line Items]
Common stock issued, shares				8,000,000		299,577				8,000,000
Number of shares issued, value				$ 640,000						$ 8,000
Proceeds from issuance of warrants				$ 10,665
Shares issued for services											76,250
Shares issued for services, value											$ 76
Common Stock [Member] | Chief Executive Officer [Member]
Class of Stock [Line Items]
Shares issued for services						76,250
Shares issued for services, value						$ 4,880
Warrant [Member]
Class of Stock [Line Items]
Warrants exercise shares						825,000
Series B Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares authorized								5,000,000		5,000,000		5,000,000		5,000,000
Preferred stock, par value														$ 0.001
Preferred stock, liquidation preference per share								$ 1
Conversion price per share								$ 0.08
Preferred stock redemption, description								Subject to certain conditions set forth in the Series B Certificate of Designation, in the event of a Change of Control (defined in the Series B Certificate of Designation as the time at which as a third party not affiliated with the Company or any holders of the Series B Convertible Preferred shall have acquired, in one or a series of related transactions, equity securities of the Company representing more than fifty percent 50% of the outstanding voting securities of the Company), the Company, at its option, will have the right to redeem all or a portion of the outstanding Series B Convertible Preferred in cash at a price per share of Series B Convertible Preferred equal to 100% of the Liquidation Preference
Redemption percentage								100%
Voting percentage								Holders of Series B Convertible Preferred are entitled to vote on all matters, together with the holders of common stock, and have the equivalent of two (2) votes for every Series B Conversion Share issuable upon conversion of such holder’s outstanding shares of Series B Convertible Preferred. However, the Series B Conversion Shares, when issued, will have all the same voting rights as other issued and outstanding common stock of the Company, and none of the rights of the Series A Convertible Preferred
Series C Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares authorized							5,000,000			5,000,000		5,000,000	5,000,000
Preferred stock, par value													$ 0.001
Preferred stock, liquidation preference per share							$ 1
Conversion price per share							$ 0.08
Redemption percentage							100%
Voting percentage							Subject to certain conditions set forth in the Series C Certificate of Designation, in the event of a Change of Control (defined in the Series C Certificate of Designation as the time at which as a third party not affiliated with the Company or any holders of the Series C Convertible Preferred shall have acquired, in one or a series of related transactions, equity securities of the Company representing more than fifty percent 50% of the outstanding voting securities of the Company), the Company, at its option, will have the right to redeem all or a portion of the outstanding Series C Convertible Preferred in cash at a price per share of Series C Convertible Preferred equal to 100% of the Liquidation Preference
Series A Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares authorized									2,500,000	5,000,000		5,000,000			5,000,000	2,500,000
Preferred stock, liquidation preference per share									$ 5
Conversion price per share									$ 4
Gross proceeds from preferred stock									$ 5,000,000
Preferred stock redemption, description									Subject to certain conditions set forth in the Series A Certificate of Designation, in the event of a Change of Control (defined in the Series A Certificate of Designation as the time at which as a third party not affiliated with the Company or any holders of the Series A Convertible Preferred shall have acquired, in one or a series of related transactions, equity securities of the Company representing more than fifty percent 50% of the outstanding voting securities of the Company), the Company, at its option, will have the right to redeem all or a portion of the outstanding Series A Convertible Preferred in cash at a price per share of Series A Convertible Preferred equal to 100% of the Liquidation Preference
Redemption percentage									100%
Voting percentage									Holders of Series A Convertible Preferred are entitled to vote on all matters, together with the holders of common stock, and have the equivalent of five (5) votes for every Series A Conversion Share issuable upon conversion of such holder’s outstanding shares of Series A Convertible Preferred. However, the Series A Conversion Shares, when issued, will have all the same voting rights as other issued and outstanding common stock of the Company, and none of the rights of the Series A Convertible Preferred
Series A Warrant [Member]
Class of Stock [Line Items]
Common stock issued, shares				2,665,000
Series B Warrant [Member]
Class of Stock [Line Items]
Common stock issued, shares				8,000,000
Proceeds from issuance of warrants				$ 10,665

SCHEDULE OF CHANGES IN STOCK WA

SCHEDULE OF CHANGES IN STOCK WARRANTS (Details) - Warrant [Member] - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares, Warrants Outstanding Beginning	26,737,500	31,862,500
Weighted Average Remaining Contractual Life Warrants Outstanding, Beginning		1 year 7 days
Aggregate Intrinsic Value Outstanding Beginning		$ 538,875
Weighted Average Exercise Price Per Share Exercise Price Warrants Beginning	$ 0.09	$ 0.07
Number of Shares, Warrants granted	10,665,000	20,000,000
Exercise Price Per Share Warrants granted	$ 0.0775
Weighted Average Remaining Contractual Life Warrants Outstanding, Warrants granted		2 years 6 months
Weighted Average Exercise Price Per Share Exercise Price Warrants granted		$ 0.0725
Number of Shares, Warrants exercised	(500,000)	(4,158,333)
Exercise Price Per Share Warrants exercised
Number of Shares, Warrants expired/cancelled	(11,237,500)	(20,966,667)
Exercise Price Per Share Warrants expired/cancelled
Weighted Average Remaining Contractual Life Warrants Outstanding Ending	2 years 1 month 28 days	1 year 6 months 7 days
Number of Shares, Warrants Exercisable Beginning	26,737,500
Weighted Average Remaining Contractual Life Warrants Exercisable	2 years 1 month 28 days	1 year 6 months 7 days
Aggregate Intrinsic Value Exercisable Beginning
Weighted Average Exercise Price Per Share Exercise Price Warrants Exercisable Beginning	$ 0.09
Number of Shares, Warrants Outstanding Ending	25,665,000	26,737,500
Aggregate Intrinsic Value Outstanding Ending	$ 119,392
Weighted Average Exercise Price Per Share Exercise Price Warrants Ending	$ 0.079	$ 0.09
Number of Shares, Warrants Exercisable Ending	25,665,000	26,737,500
Aggregate Intrinsic Value Exercisable	$ 119,392
Weighted Average Exercise Price Per Share Exercise Price Warrants Exercisable	$ 0.079	$ 0.09
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise Price Per Share Warrants Outstanding Beginning	0.08	0.04
Exercise Price Per Share Warrants granted		0.01
Exercise Price Per Share Exercisable Beginning	0.06
Exercise Price Per Share Warrants Outstanding Ending	0.06	0.08
Exercise Price Per Share Exercisable	0.06	0.06
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise Price Per Share Warrants Outstanding Beginning	0.10	0.10
Exercise Price Per Share Warrants granted		0.08
Exercise Price Per Share Exercisable Beginning	0.10
Exercise Price Per Share Warrants Outstanding Ending	0.10	0.10
Exercise Price Per Share Exercisable	$ 0.10	$ 0.10

SCHEDULE OF ASSUMPTIONS USED IN

SCHEDULE OF ASSUMPTIONS USED IN FAIR VALUE MEASUREMENT (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Expected term
Expected volatility		66%
Expected dividend yield
Risk-free interest rate		3%
Minimum [Member]
Expected term		6 months
Maximum [Member]
Expected term		3 years

SCHEDULE OF CHANGES IN RESTRICT

SCHEDULE OF CHANGES IN RESTRICTED STOCK UNITS (Details) - Restricted Stock Units [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares, RSU's Beginning balance	10,262,500	25,262,500
Weighted Average Grant Date Fair Value, RSU's Beginning balance	$ 0.08	$ 0.08
Number of Shares, RSU's granted	2,900,000	100,000
Weighted Average Grant Date Fair Value, RSU's granted	$ 0.091	$ 0.082
Number of Shares, RSU's vested	(5,000,000)	(15,100,000)
Weighted Average Grant Date Fair Value, RSU's vested
Number of Shares, RSU's forfeited
Weighted Average Grant Date Fair Value, RSU's forfeited
Number of Shares, RSU's Ending balance	8,162,500	10,262,500
Weighted Average Grant Date Fair Value, RSU's Ending balance	$ 0.09	$ 0.08

COMMON STOCK OPTIONS, WARRANT_3

COMMON STOCK OPTIONS, WARRANTS AND RESTRICTED STOCK UNITS (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

May 01, 2023

Jul. 31, 2022

Jun. 01, 2022

May 03, 2022

Feb. 03, 2022

Sep. 15, 2021

Apr. 30, 2023

Mar. 31, 2022

Jun. 30, 2023

Jun. 30, 2023

Jun. 30, 2022

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued

15,000,000

50,000,000

Restricted stock expense vesting

$ 515,975

$ 908,200

Restricted stock expenses yet to be recognized

803,325

Restricted Stock Units (RSUs) [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Restricted stock vested, value

$ 263,900

Number of shares issued

2,900,000

Number of shares issued

25%

Restricted Stock Units (RSUs) [Member] | Forecast [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued

25%

25%

25%

Restricted Stock Units (RSUs) [Member] | Chief Executive Officer [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Restricted stock vested, shares

10,000,000

10,000,000

Restricted stock vested, value

$ 900,000

$ 900,000

Restricted Stock Units (RSUs) [Member] | Consultant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Restricted stock vested, value

$ 8,200

Number of shares issued

100,000

Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued

8,000,000

299,577

8,000,000

Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of warrant exercised

825,000

Equity Option [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Stock based compensation

$ 0

$ 0

COMMITMENT (Details Narrative)

COMMITMENT (Details Narrative) - Employment Agreement [Member] - Dr. Michael K. Korenko [Member]	Jun. 04, 2019 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Agreement term description	The employment term under the Employment Agreement commenced with an effective date of June 11, 2019 and expires on December 31, 2020, and December 31 of each successive year if the Employment Agreement is extended, unless terminated earlier as set forth in the Employment Agreement. The Company on December 31, 2020 extended this agreement through December 31, 2021 while renegotiating terms of a new Employment Agreement. On May 3, 2021, the Company and the Chief Executive Officer agreed the terms of a new Employment Agreement with an effective date of January 1, 2021 that has a term of three years and expires December 31, 2023
Compensation amount	$ 225,000
Discretionary bonus	$ 7,500