Two Hands (TWOH) 10-Q 14 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Nov. 14, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	333-167667
Entity Registrant Name	TWO HANDS CORPORATION
Entity Central Index Key	0001494413
Entity Tax Identification Number	42-1770123
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1035 Queensway East
Entity Address, City or Town	Mississauga
Entity Address, State or Province	ON
Entity Address, Country	CA
Entity Address, Postal Zip Code	L4Y 4C1
City Area Code	(416)
Local Phone Number	357-0399
Title of 12(g) Security	Common Stock, $.0001 Par Value
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		132,402,624

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets
Cash	$ 20,846	$ 533,295
Accounts receivable, net	178,027	163,197
VAT taxes receivable	13,369	24,563
Inventory	78,716	154,848
Prepaid expense	2,443,495	732,945
Total current assets	2,734,453	1,608,848
Property and equipment, net	13,321	6,974
Operating lease right-of-use asset	25,061	33,612
Total assets	2,772,835	1,649,434
Current liabilities
Accounts payable and accrued liabilities	685,944	498,428
Due to related party	40,715	39,985
Notes payable	6,068	6,103
Deferred revenue	21,774
Current portion of operating lease right-of-use liability	8,026	8,482
Total current liabilities	762,527	552,998
Long-term liabilities
Line of credit	73,006
Promissory notes	224,528	210,527
Promissory note - related party	81,173
Non-redeemable convertible notes, net	492,023	517,717
Operating lease right-of-use liability, net of current portion	17,035	25,130
Total long-term liabilities	887,765	753,374
Total liabilities	1,650,292	1,306,372
Commitments and Contingencies
Temporary equity
Total temporary equity	2,944,239	4,079,180
Stockholder's deficit
Preferred stock; $0.001 par value; 1,000,000 shares authorized, 0 issued and outstanding
Common stock; $0.0001 par value; 12,000,000,000 shares authorized, 132,402,624 and 6,000,000 shares issued and outstanding, respectively	13,242	600
Additional paid-in capital	78,776,207	58,151,817
Common stock to be issued	336,000	336,000
Accumulated other comprehensive income	42,798	4,870
Accumulated deficit	(80,989,943)	(62,229,405)
Total stockholders' deficit	(1,821,696)	(3,736,118)
Total liabilities and stockholders' deficit	2,772,835	1,649,434
Series A Preferred Stock [Member]
Temporary equity
Temporary equity value	249,505	595,122
Series B Preferred Stock [Member]
Temporary equity
Temporary equity value	109,783	1,564,100
Series C Preferred Stock [Member]
Temporary equity
Temporary equity value	2,584,951	1,130,952
Series D Preferred Stock [Member]
Temporary equity
Temporary equity value		$ 789,006

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$ 0.0001	$ 0.0001
Common stock, shares authorized	12,000,000,000	12,000,000,000
Common stock, shares issued	132,402,624	6,000,000
Common stock, shares outstanding	132,402,624	6,000,000
Series A Preferred Stock [Member]
Temporary equity, par value per share	$ 0.01	$ 0.01
Temporary equity, shares authorized	200,000	200,000
Temporary equity, shares issued	25,000	189,500
Temporary equity, shares outstanding	25,000	189,500
Series B Preferred Stock [Member]
Temporary equity, par value per share	$ 0.01	$ 0.01
Temporary equity, shares authorized	100,000	100,000
Temporary equity, shares issued	11,000	21,000
Temporary equity, shares outstanding	11,000	21,000
Series C Preferred Stock [Member]
Temporary equity, par value per share	$ 0.001	$ 0.001
Temporary equity, shares authorized	150,000	150,000
Temporary equity, shares issued	90,000	10,000
Temporary equity, shares outstanding	90,000	10,000
Series D Preferred Stock [Member]
Temporary equity, par value per share	$ 0.001	$ 0.001
Temporary equity, shares authorized	200,000	200,000
Temporary equity, shares issued	0	40,000
Temporary equity, shares outstanding	0	40,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Sales	$ 172,783	$ 241,417	$ 562,513	$ 605,498
Cost of goods sold	159,124	201,609	534,618	527,385
Gross profit	13,659	39,808	27,895	78,113
Operating expenses
General and administrative	304,452	693,259	15,085,628	1,997,004
Total operating expenses	304,452	693,259	15,085,628	1,997,004
Loss from operations	(290,793)	(653,451)	(15,057,733)	(1,918,891)
Other income (expense)
Amortization of debt discount and interest expense	(33,287)	(130,594)	(96,055)	(261,560)
Loss on settlement of debt	(735,300)	(7,360,278)	(3,606,750)	(10,817,203)
Initial derivative expense				(126,322)
Change in fair value of derivative liabilities		93,626		194,750
Total other income (expense)	(768,587)	(7,397,246)	(3,702,805)	(11,010,335)
Net loss attributable to Two Hands Corporation	(1,059,380)	(8,050,697)	(18,760,538)	(12,929,226)
Net loss attributable to Two Hands Corporation common shareholders	(1,059,380)	(8,050,697)	(17,219,658)	(12,929,226)
Other comprehensive income (loss)
Foreign exchange income	36,227		37,928
Total other comprehensive income	36,227		37,928
Comprehensive loss	$ (1,023,153)	$ (8,050,697)	$ (17,181,730)	$ (12,929,226)
Net loss per common share - basic and diluted	$ (0.01)	$ (2.68)	$ (0.24)	$ (6.97)
Weighted average number of common shares outstanding - basic and diluted	125,175,444	2,998,955	71,802,843	1,854,661
Series A Stock Modification [Member]
Other income (expense)
Deemed dividend			$ (1,396,721)
Series B Stock Modification [Member]
Other income (expense)
Deemed contribution			1,354,515
Series C Stock Modification [Member]
Other income (expense)
Deemed contribution			834,001
Series D Stock Modification [Member]
Other income (expense)
Deemed contribution			$ 749,085

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Common Stock [Member]	Common Stock Be Issued [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 70	$ 336,000	$ 42,773,378		$ (45,893,368)	$ (2,783,920)
Beginning balance, shares at Dec. 31, 2020	695,576
Stock issued for conversion of non-redeemable convertible notes	$ 357		11,150,067			11,150,424
Stock issued for conversion of non-redeemable convertible notes, shares	3,552,025
Stock issued for conversion of convertible notes	$ 15		446,435			446,450
Stock issued for conversion of convertible notes, shares	146,868
Stock issued for the conversion of Series C Stock	$ 23		508,905			508,928
Stock issued for the conversion of Series C Stock, shares	225,000
Stock issued for consulting	$ 4		290,996			291,000
Stock issued for consulting, shares	40,500
Stock issued for officer and director compensation	$ 1		110,849			110,850
Stock issued for officer and director compensation, shares	42,000
Net loss					(12,929,226)	(12,929,226)
Ending balance, value at Sep. 30, 2021	$ 470	336,000	55,280,630		(58,822,594)	(3,205,494)
Ending balance, shares at Sep. 30, 2021	4,701,969
Beginning balance, value at Dec. 31, 2020	$ 70	336,000	42,773,378		(45,893,368)	(2,783,920)
Beginning balance, shares at Dec. 31, 2020	695,576
Ending balance, value at Dec. 31, 2021	$ 600	336,000	58,151,817	4,870	(62,229,405)	(3,736,118)
Ending balance, shares at Dec. 31, 2021	6,000,000
Beginning balance, value at Jun. 30, 2021	$ 190	336,000	46,902,968		(50,771,897)	(3,532,739)
Beginning balance, shares at Jun. 30, 2021	1,903,793
Stock issued for conversion of non-redeemable convertible notes	$ 246		7,565,944			7,566,190
Stock issued for conversion of non-redeemable convertible notes, shares	2,459,980
Stock issued for conversion of convertible notes	$ 8		228,316			228,324
Stock issued for conversion of convertible notes, shares	83,196
Stock issued for the conversion of Series C Stock	$ 23		508,905			508,928
Stock issued for the conversion of Series C Stock, shares	225,000
Stock issued for officer and director compensation	$ 3		74,497			74,500
Stock issued for officer and director compensation, shares	30,000
Net loss					(8,050,697)	(8,050,697)
Ending balance, value at Sep. 30, 2021	$ 470	336,000	55,280,630		(58,822,594)	(3,205,494)
Ending balance, shares at Sep. 30, 2021	4,701,969
Beginning balance, value at Dec. 31, 2021	$ 600	336,000	58,151,817	4,870	(62,229,405)	(3,736,118)
Beginning balance, shares at Dec. 31, 2021	6,000,000
Rounding on reverse split	$ 1					1
Rounding on reverse split, shares	5,558
Stock issued for conversion of non-redeemable convertible notes	$ 2,241		3,707,649			3,709,890
Stock issued for conversion of non-redeemable convertible notes, shares	22,410,000
Stock issued for officer and director compensation	$ 9,000		13,491,000			13,500,000
Stock issued for officer and director compensation, shares	90,000,000
Stock issued for the conversion of Series B Stock	$ 1,000		98,802			99,802
Stock issued for the conversion of Series B Stock, shares	10,000,000
Stock issued for the conversion of Series D Stock	$ 400		39,521			39,921
Stock issued for the conversion of Series D Stock, shares	4,000,000
Deemed dividend - Series A Stock modification			(1,396,721)			(1,396,721)
Deemed contribution - Series B Stock modification			1,354,515			1,354,515
Deemed contribution - Series C Stock modification			834,001			834,001
Deemed contribution - Series D Stock modification			749,085			749,085
Cancellation of Series A Stock			1,746,538			1,746,538
Cancellation of common stock
Cancellation of common stock, shares	(12,934)
Foreign exchange loss				37,928		37,928
Net loss					(18,760,538)	(18,760,538)
Ending balance, value at Sep. 30, 2022	$ 13,242	336,000	78,776,207	42,798	(80,989,943)	(1,821,696)
Ending balance, shares at Sep. 30, 2022	132,402,624
Beginning balance, value at Jun. 30, 2022	$ 12,342	336,000	76,235,088	6,571	(79,930,563)	(3,340,562)
Beginning balance, shares at Jun. 30, 2022	123,415,558
Stock issued for conversion of non-redeemable convertible notes	$ 300		735,300			735,600
Stock issued for conversion of non-redeemable convertible notes, shares	3,000,000
Stock issued for the conversion of Series B Stock	$ 600		59,281			59,881
Stock issued for the conversion of Series B Stock, shares	6,000,000
Cancellation of Series A Stock			1,746,538			1,746,538
Cancellation of common stock
Cancellation of common stock, shares	(12,934)
Foreign exchange loss				36,227		36,227
Net loss					(1,059,380)	(1,059,380)
Ending balance, value at Sep. 30, 2022	$ 13,242	$ 336,000	$ 78,776,207	$ 42,798	$ (80,989,943)	$ (1,821,696)
Ending balance, shares at Sep. 30, 2022	132,402,624

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities
Net loss	$ (18,760,538)	$ (12,929,226)
Adjustments to reconcile net loss to cash used in operating activities
Depreciation and amortization	8,603	1,281
Bad debt	17,949
Stock-based compensation	13,504,200	511,850
Amortization of debt discount	96,055	261,560
Loss on settlement of debt	3,606,750	10,817,203
Initial derivative expense		126,322
Change in fair value of derivative liabilities		(194,750)
Reduction in ROU liability	(6,246)
Change in operating assets and liabilities
Accounts and taxes receivable	(38,267)	(85,273)
Prepaid expense	576,745	958,282
Inventory	68,239
Deferred revenue	23,388
Accounts payable and accrued liabilities	290,300	232,718
Net cash used in operating activities	(612,822)	(300,033)
Cash flows from investing activities
Purchase of property and equipment	(9,784)	(1,945)
Net cash used in investing activities	(9,784)	(1,945)
Cash flow from financing activities
Advances by related party	133,156	90,680
Repayment of advances to related party	(92,325)	(83,747)
Proceeds from notes payable		14,895
Proceeds from issuance of shares		789,006
Proceeds from promissory notes	77,960	19,151
Proceeds from non-redeemable convertible		15,823
Proceeds from convertible notes		225,000
Net cash provided by financing activities	118,791	1,070,808
Change in foreign exchange	(8,634)	15,075
Net change in cash	(512,449)	783,905
Cash, beginning of the period	533,295	21,843
Cash, end of the period	20,846	805,748
Cash paid during the year
Interest paid
Income taxes paid
Supplemental disclosure of non-cash investing and financing activities
Stock issued to settle accounts payable and accrued liabilities		207,500
Stock issued to settle non-redeemable convertible notes	3,709,890	11,150,424
Stock issued to settle convertible notes		446,450
Stock issued for prepaid expense	2,288,000	1,153,571
Initial debt discount from derivative		225,000
Transfer of notes payable to promissory notes		91,192
Transfer of accounts payable and accrued liabilities to promissory notes	85,285	29,450
Transfer of due to related party to promissory notes - related party		19,572
Deemed dividend - Series A Stock modification	1,396,721
Deemed contribution - Series B Stock modification	1,354,515
Deemed contribution - Series C Stock modification	834,001
Deemed contribution - Series D Stock modification	$ 749,085

NATURE OF OPERATIONS AND BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION Two Hands Corporation (the "Company") was incorporated in the state of Delaware on April 3, 2009 and on July 26, 2016, changed its name from Innovative Product Opportunities Inc. to Two Hands Corporation. The Two Hands application launched on July 2018 and the Two Hands Gone application launched In February 2019. The Company ceased work on these applications in 2021. The gocart.city online consumer grocery delivery application was released in early June 2020 and Cuore Food Services commenced sale of dry goods and produce to other businesses in July 2020. In July 2021, the Company made the strategic decision to focus i) gocart.city is the Company’s online delivery marketplace, allowing consumers to shop online and have their groceries delivered. ii) Grocery Originals is the Company’s brick-and-mortar grocery store located in Mississauga Ontario at the site of the Company’s warehouse. iii) Cuore Food Services is the Company’s wholesale food distribution branch. The operations of the business are carried on by Two Hands Canada Corporation, a wholly-owned subsidiary of the Company, incorporated under the laws of Canada on February 7, 2014. The Company received approval from the Canadian Securities Exchange (the "CSE") to list its common shares (the "Common Shares") on the CSE. Trading of the Common Shares in the capital of the Company commenced on August 5, 2022, under the symbol "TWOH".

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION The accompanying condensed consolidated financial statements of Two Hands Corporation have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission requirements for interim financial statements. Therefore, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States for complete financial statements. The financial statements should be read in conjunction with the annual financial statements for the year ended December 31, 2021 of Two Hands Corporation in our Form 10-K filed on March 31, 2022. The interim financial statements present the balance sheets, statements of operations, stockholders’ deficit and cash flows of Two Hands Corporation. The financial statements have been prepared in accordance with accounting principles generally accepted in the United States. The interim financial information is unaudited. In the opinion of management, all adjustments necessary to present fairly the financial position as of September 30, 2022 and the results of operations and cash flows presented herein have been included in the financial statements. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results of operations for the full year. COVID-19 The recent outbreak of the coronavirus COVID-19 has spread across the globe and is impacting worldwide economic activity. Conditions surrounding the coronavirus continue to rapidly evolve and government authorities have implemented emergency measures to mitigate the spread of the virus. The outbreak and the related mitigation measures have had and will continue to have a material adverse impact on global economic conditions as well as on the Company's business activities. The extent to which COVID-19 may impact the Company's business activities will depend on future developments, such as the ultimate geographic spread of the disease, the duration of the outbreak, travel restrictions, business disruptions, and the effectiveness of actions taken in the Canada, United States and other countries to contain and treat the disease. These events are highly uncertain and, as such, the Company cannot determine their financial impact at this time. No adjustments have been made to the amounts reported in these condensed consolidated financial statements as a result of this matter. GOING CONCERN The Company's financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. During the nine months ended September 30, 2022, the Company incurred a net loss of $ 18,760,538 612,822 1,821,696 PRINCIPLES OF CONSOLIDATION The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Two Hands Canada Corporation. All intercompany transactions and balances have been eliminated in consolidation. USE OF ESTIMATES AND ASSUMPTIONS Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. SRAX Inc. provides online advertising services to the Company. SRAX, Inc. during the three months September 30, 2022 had operational issues which prevented the Company from using its prepaid advertising credits. These prepaid advertising credits have a carrying value of $ 2,436,811 80,000 2,288,000 CASH AND CASH EQUIVALENTS For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. ACCOUNTS RECEIVABLE Trade accounts receivable are recorded at the invoiced amount and do not bear interest. Accounts receivable are reduced by an allowance for doubtful accounts, which is the Company’s best estimate of the amount of credit losses inherent in its existing accounts receivable. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and customers’ financial condition, the amount of receivables in dispute, and the current receivables aging and current payment patterns. The Company writes off accounts receivable against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The allowance for doubtful accounts at September 30, 2022 and December 31, 2021 is $ 65,026 68,673 INVENTORY Inventory consisting of groceries and dry goods are measured at the lower of cost and net realizable value. Cost is determined pursuant to the first-in first out (“FIFO”) method. The cost of inventory includes the purchase price, shipping and handling costs incurred to bring the inventories to their present location and condition. Inventory with a short shelf life that is not utilized within the planned period are immediately expensed in the statement of operations. Estimated gross profit rates are used to determine the cost of goods sold in interim periods. Any significant adjustment that results from the reconciliation with annual physical inventory is disclosed. At September 30, 2022, no PROPERTY AND EQUIPMENT Property and equipment is stated at cost, less accumulated depreciation and amortization. Expenditures for maintenance and repairs are charged to expense when incurred, while renewals and betterments that materially extend the life of an asset are capitalized. The costs of assets sold, retired, or otherwise disposed of, and the related allowance for depreciation, are eliminated from the accounts, and any resulting gain or loss is recognized in the results from operations. Depreciation is provided over the estimated useful lives of the assets, which are as follows: Computer equipment 50% declining balance over a three year useful life In the year of acquisition, one half the normal rate of depreciation is provided. REVENUE RECOGNITION In accordance with ASC 606, revenue is recognized when a customer obtains control of promised goods or services. The amount of revenue recognized reflects the consideration to which we expect to be entitled to receive in exchange for these goods or services. The provisions of ASC 606 include a five-step process by which we determine revenue recognition, depicting the transfer of goods or services to customers in amounts reflecting the payment to which we expect to be entitled in exchange for those goods or services. ASC 606 requires us to apply the following steps: (1) identify the contract with the customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when, or as, we satisfy the performance obligation. We recognize revenue for the sale of our products upon delivery to a customer. During the nine months ended September 30, 2022 and 2021, the Company had revenue of $ 562,513 605,498 130,990 431,523 132,617 472,881 RESEARCH AND DEVELOPMENT COSTS Software development costs are included in research and development and are expensed as incurred. FASB ASC Topic 350 Intangibles—Goodwill and Other 0 0 LEASES Under ASC 842, a right-of-use asset and lease liability is recorded for all leases and the statement of operations reflects the lease expense for operating leases and amortization/interest expense for financing leases. The Company does not apply the recognition requirements in the standard to a lease that at commencement date has a lease term of twelve months or less and does not contain a purchase option that it is reasonably certain to exercise and to not separate lease and related non-lease components. Options to extend the leases are not included in the minimum lease terms unless they are reasonably certain to be exercised. The Company leases an automobile under non-cancelable operating lease. Right-of-use assets represent the right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make lease payments arising from the lease. Right-of-use assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. DEBT DISCOUNT AND DEBT ISSUANCE COSTS Debt discounts and debt issuance costs incurred in connection with the issuance of convertible notes are capitalized and amortized to interest expense based on the related debt agreements using the effective interest rate method. Unamortized discounts are netted against convertible notes. DERIVATIVE LIABILITY In accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Paragraph 815-15-25-1 the conversion feature and certain other features are considered embedded derivative instruments, such as a conversion reset provision, a penalty provision and redemption option, which are to be recorded at their fair value as its fair value can be separated from the convertible note and its conversion is independent of the underlying note value. The Company records the resulting discount on debt related to the conversion features at initial transaction and amortizes the discount using the effective interest rate method over the life of the debt instruments. The conversion liability is then marked to market each reporting period with the resulting gains or losses shown in the statements of operations. In circumstances where the embedded conversion option in a convertible instrument is required to be bifurcated and there are also other embedded derivative instruments in the convertible instrument that are required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument. The Company follows ASC Section 815-40-15 (“Section 815-40-15”) to determine whether an instrument (or an embedded feature) is indexed to the Company’s own stock. Section 815-40-15 provides that an entity should use a two-step approach to evaluate whether an equity-linked financial instrument (or embedded feature) is indexed to its own stock, including evaluating the instrument’s contingent exercise and settlement provisions. The Company evaluates its convertible debt, options, warrants or other contracts, if any, to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with paragraph 810-10-05-4 and Section 815-40-25 of the FASB Accounting Standards Codification. The result of this accounting treatment is that the fair value of the embedded derivative is marked-to-market each balance sheet date and recorded as either an asset or a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the consolidated statement of operations as other income or expense. Upon conversion, exercise or cancellation of a derivative instrument, the instrument is marked to fair value at the date of conversion, exercise or cancellation and then that the related fair value is reclassified to equity. The Company utilizes the binomial option pricing model to compute the fair value of the derivative and to mark to market the fair value of the derivative at each balance sheet date. The binomial option pricing model includes subjective input assumptions that can materially affect the fair value estimates. The expected volatility is estimated based on the most recent historical period of time equal to the remaining contractual term of the instrument granted. On October 1, 2021, the Company adopted a sequencing policy under Accounting Standards Codification (“ASC”) 815-40-35 Derivatives and Hedging INCOME TAXES The Company accounts for income taxes in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("FASB ASC") 740, Income Taxes. Under the assets and liability method of FASB ASC 740, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The Company provides a valuation allowance, if necessary, to reduce deferred tax assets to their estimated realizable value. NET LOSS PER SHARE Basic net income (loss) per share includes no dilution and is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing earnings available to common shareholders by the weighted average number of common shares outstanding for the period increased to include the number of additional common shares that would have been outstanding if potentially dilutive securities had been issued. On September 30, 2022 and 2021, we excluded the common stock issuable upon conversion of non-redeemable convertible notes, convertible notes, Series A Stock, Series B Stock, Series C Stock, Series D Stock and common stock to be issued of 5,253,246,650 6,906,076,484 FOREIGN CURRENCY TRANSLATION The consolidated financial statements are presented in United States dollars. The functional currency of the consolidated entities are determined by evaluating the economic environment each entity. The functional currency of Two Hands Corporation is the United States dollar. Foreign exchange translation adjustments are reported as gains or losses resulting from foreign currency transactions and are included in results of operations. The functional currency of its Company’s Canadian subsidiary, Two Hands Canada Corporation, to the Canadian dollar from United States dollar. The change in functional currency is due to the increase of Canadian dollar dominated activities over time including sales, operating costs and share subscriptions. The change in functional currency is accounted for prospectively. Two Hands Canada Corporation maintains its accounts in the Canadian dollar. Assets and liabilities are translated to United States dollars at year-end exchange rates. Income and expenses are transaction at averages exchange rate during the year. Foreign currency transaction adjustments are reported as other comprehensive income, a component of equity in the consolidated balance sheet. STOCK-BASED COMPENSATION The Company accounts for stock incentive awards issued to employees and non-employees in accordance with FASB ASC 718, Stock Compensation. Accordingly, stock-based compensation is measured at the grant date, based on the fair value of the award. Stock-based awards to employees are recognized as an expense over the requisite service period, or upon the occurrence of certain vesting events. Additionally, stock-based awards to non-employees are expensed over the period in which the related services are rendered. FAIR VALUE OF FINANCIAL INSTRUMENTS ASC Topic 820 defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. Included in the ASC Topic 820 framework is a three level valuation inputs hierarchy with Level 1 being inputs and transactions that can be effectively fully observed by market participants spanning to Level 3 where estimates are unobservable by market participants outside of the Company and must be estimated using assumptions developed by the Company. The Company discloses the lowest level input significant to each category of asset or liability valued within the scope of ASC Topic 820 and the valuation method as exchange, income or use. The Company uses inputs which are as observable as possible and the methods most applicable to the specific situation of each company or valued item. The Company’s financial instruments such as cash, accounts receivable, accounts payable and accrued liabilities, non-redeemable convertible notes, notes payable, due to related parties and promissory notes are reported at cost, which approximates fair value due to the short-term nature of these financial instruments. RECENT ACCOUNTING PRONOUNCEMENTS In August 2020, the FASB issued ASU 2020-06, Debt— Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company's present or future consolidated financial statements.

NON-REDEEMABLE CONVERTIBLE NOTE

NON-REDEEMABLE CONVERTIBLE NOTES	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
NON-REDEEMABLE CONVERTIBLE NOTES	NOTE 3 – NON-REDEEMABLE CONVERTIBLE NOTES On September 1, 2016, Doug Clark, former Chief Executive Officer and related party, assigned the Side Letter Agreement (“Note”) dated June 10, 2014 with a total carrying value $382,016 to DC Design Inc. (“DC Design”). On September 1, 2016, the Company entered into an amended Side Letter Agreement with DC Design to amend and add certain terms to the Side Letter Agreement and advances from the period from June 25, 2014 to December 24, 2014. 174,252 20 December 31, 2017 0.003 The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the note. 39,612 13,204 3.00 6,602 0 6,602 0 6,602 0 0 On January 8, 2018, the Company entered into a Side Letter Agreement (“Note”) with a non-related investor, Stuart Turk, to amend and add certain terms to unsecured, non-interest bearing, due on demand notes payable totaling $244,065 issued by the Company during the period of July 2014 and December 2017. 244,065 292,878 December 31, 2018 0.0001 The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the Note. 1,400 14,000 0.10 58,800 286,957 2,869,571 0.10 7,693,428 71,000 710,000 0.10 374,000 1,640 16,400,000 0.0001 2,374,750 32,529 62,879 10,962 21,190 177,346 188,308 10,962 217,457 0 On April 12, 2018, the Company entered into a Side Letter Agreement (“Note”) with a non-related investor, Jordan Turk, to amend and add certain terms to unsecured, non-interest bearing, due on demand notes payable totaling $45,000 issued by the Company during the period of March 19, 2018 to April 12, 2018. 45,000 54,000 December 31, 2018 0.0001 The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the Note. 2,000 20,000 0.10 62,000 90,048 900,480 0.10 2,918,242 0 15,008 0 7,566 0 0 On May 10, 2018, the Company entered into a Side Letter Agreement (“Note”) with a non-related investor, Jordan Turk, to amend and add certain terms to unsecured, non-interest bearing, due on demand notes payable totaling $35,000 issued by the Company on May 9, 2018. 35,000 42,000 December 31, 2018 0.0001 The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the Note. 40,100 401,000 0.10 846,100 30,000 300,000 0.10 210,000 500 5,000,000 0.0001 648,000 4,858 9,047 1,637 3,049 6,834 8,471 1,637 32,476 32,476 0 On September 13, 2018, the Company entered into a Side Letter Agreement (“Note”) with a non-related investor, Jordan Turk, to amend and add certain terms to unsecured, non-interest bearing, due on demand notes payable totaling $40,000 issued by the Company during the period of July 10 to September 13, 2018. 40,000 48,000 December 31, 2018 0.0001 The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the Note. 12,408 10,339 4,181 3,485 95,352 99,533 4,181 82,944 82,944 0 On January 31, 2019, the Company entered into a Side Letter Agreement (“Note”) with a non-related investor, Stuart Turk, to amend and add certain terms to unsecured, non-interest bearing, due on demand notes payable totaling $106,968 issued by the Company during the period of January 3, 2018 to December 28, 2018 106,968 128,362 0.0001 The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the Note. If the Note is not paid on the maturity date, the outstanding face amount of the Note shall increase by 20% on January 1, 2022. 27,650 23,042 9,318 7,765 212,491 221,809 9,318 184,841 184,841 0 On January 31, 2019, the Company entered into a Side Letter Agreement (“Note”) with a non-related investor, The Cellular Connection Ltd., to amend and add certain terms to unsecured, non-interest bearing, due on demand notes payable totaling $20,885 issued by the Company during the period of January 23, 2018 to October 16, 2018. 20,885 25,062 December 31, 2019 0.0001 The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the Note. 115 1,150 0.10 3,795 35,952 359,517 0.10 1,357,400 0 5,992 0 0 0 0 On January 20, 2021, the Company entered into a Side Letter Agreement (“Note”) with a non-related investor, Francesco Bisignano, for cash proceeds of $15,823. 15,823 23,735 0.0034 23,735 8,823 3.40 2,736 0 7,912 0 0

LEASES

LEASES	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
LEASES	NOTE 4 – LEASES The Company entered into an operating lease agreement on October 14, 2021 for an automobile, resulting in the recording of an initial liability and corresponding right-of-use asset of $ 35,906 3.00 3.96 The Company’s operating leases expires in 2025. The following shows the undiscounted cash flows for the remaining periods under operating lease at September 30, 2022: Operating Lease Liability Maturity Periods ending December 31, Operating Lease Commitments 2022 $ 2,515 2023 10,058 2024 10,058 2025 7,544 Total operating lease commitments 30,175 Less: imputed interest (5,114 ) Total right-of-use liability $ 25,061 The Company’s discounted current right-of-use lease liability and discounted non-current right-of-use lease liability at September 30, 2022 is $ 8,026 17,035

LINE OF CREDIT

LINE OF CREDIT	9 Months Ended
	Sep. 30, 2022
Line Of Credit
LINE OF CREDIT	NOTE 5 – LINE OF CREDIT On April 14, 2022, the Company entered into a binding Grid Promissory Note and Credit Facility Agreement (the “Line of Credit”) with The Cellular Connection Ltd. (the “Lender”) Pursuant to the Line of Credit, the Company can borrow from the Lender up to CAD $ 750,000 50,000 May 1, 2024 8 72,580 100,000 426 0 426 0

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 6 – NOTES PAYABLE As of September 30, 2022 and December 31, 2021, notes payable due to Stuart Turk, Jordan Turk and The Cellular Connection Limited, a corporation controlled by Stuart Turk, totaling $ 6,068 6,103 During the nine months ended September 30, 2021, $ 14,895 91,192

PROMISSORY NOTES

PROMISSORY NOTES	9 Months Ended
	Sep. 30, 2022
Promissory Notes
PROMISSORY NOTES	NOTE 7 – PROMISSORY NOTES Promissory Notes As of September 30, 2022 and December 31, 2021, promissory notes of $ 224,528 259,252 37,856 210,527 186,672 23,855 10 December 31, 2025 During the nine months ended September 30, 2021, the Company issued promissory notes of $ 136,459 19,217 91,192 26,050 Promissory Note – Related Party As of September 30, 2022, promissory note – related party of $ 81,173 77,308 3,865 0 10 December 31, 2025 During the nine months ended September 30, 2021, the Company issued promissory notes – related party, of $ 19,572 3,400 16,172

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 8 – RELATED PARTY TRANSACTIONS As of September 30, 2022 and December 31, 2021, advances and accrued salary of $ 40,715 39,985 During the nine months ended September 30, 2022, the Company issued advances due to related party for $ 133,156 92,325 146,916 77,308 During the nine months ended September 30, 2021, the Company issued advances due to related party for $ 90,680 83,747 129,600 60,000 207,500 19,572 During the nine months ended September 30, 2022, the Company paid Linus Creative Services, a business owned by Bradley Southam, a director or the Company, $ 25,259 Employment Agreements On August 7, 2020, the Company executed an employment agreement for the period from July 1, 2020 to June 30, 2021 with Nadav Elituv, the Chief Executive Officer of the Company whereby the Company shall pay 50,000,000 shares of Common Stock of the Company and an annual salary of $151,200 payable monthly on the first day of each month from available funds. On September 30, 2021, there were no shares of common stock due Nadav Elituv under the employment agreement. On July 1, 2021, the Company executed an employment agreement for the period from July 1, 2021 to June 30, 2022 with Nadav Elituv, the Chief Executive Officer of the Company whereby the Company shall pay 30,000 shares of Series A Convertible Preferred Stock of the Company, 60,000,000 shares of Common Stock of the Company and an annual salary of $216,000 payable monthly on the first day of each month from available funds, commencing on July 1, 2021. 216,000 17,400 On March 26, 2022, the Company and Nadav Elituv further amended the employment agreement to (i) change the termination date from June 30, 2022 to December 31, 2022; (ii) pay an additional 10,500 50,000,000 On July 1, 2022, the term of the consulting contract with 2130555 Ontario Limited was extended to June 30, 2023. Stock-based compensation – salaries expense related to these employment agreements for the nine months ended September 30, 2022 and 2021 is $ 13,504,200 186,350

PREFERRED STOCK

PREFERRED STOCK	9 Months Ended
	Sep. 30, 2022
Preferred Stock
PREFERRED STOCK	NOTE 9 – PREFERRED STOCK On August 6, 2013, the Company filed a Certificate of Designation with the Delaware Secretary of State thereby designating two hundred thousand ( 200,000 Each share of Series A Stock is convertible into one thousand (1,000) shares of common stock of the Company. On April 21, 2022, the Company amended its articles to amend the terms of its Series A Convertible Preferred Stock to become non-voting shares. Previously Series A Stock were entitled to the number of votes equal to the aggregate number of shares of common stock into which the Holder’s share of Series A Stock is convertible, multiplied by one hundred (100). On December 12, 2019, the Company filed a Certificate of Designation with the Delaware Secretary of State thereby designating one hundred thousand ( 100,000 each share of Series B Stock is convertible into one thousand (1,000) shares of common stock of the Company. Series B Stock is non-voting. On October 7, 2020, the Company filed a Certificate of Designation with the Delaware Secretary of State thereby designating thirty thousand (30,000) shares as Series C Convertible Preferred Stock, par value $0.001 per share (“Series C Stock”). Each share of Series C Stock (i) has a liquidation value of $100, subject to various anti-dilution protections (ii) is convertible into shares of common stock of the Company six months after the date of issuance at a price of $ 0.25 0.002 1 for 1,000 reverse stock split 0.002 0.25 On September 1, 2021, the Company filed a Certificate of Designation with the Delaware Secretary of State thereby designating two hundred thousand ( 200,000 Each share of Series D Stock is convertible into one hundred (100) shares of common stock of the Company six months after the date of issuance. Series D Stock are non-voting. On March 26, 2022, the Company issued 10,500 4,200 2.50 On April 27, 2022, a 1 for 1,000 reverse stock split of the Company’s common stock took effect which increased the conversion rate of (i) Series A Stock from 1 (one) share of Series A Stock for 1 (one) share of common stock (pre-reverse stock-split) to 1 (one) share of Series A Stock for 1,000 (one thousand) shares of common stock (post-reverse stock-split) (ii) Series B Stock from 1 (one) share of Series B Stock for 1 (one) share of common stock (pre-reverse stock-split) to 1 (one) share of Series B Stock for 1,000 (one thousand) shares of common stock (post-reverse stock-split) and (iii) Series D Stock from 1 (one) share of Series D Stock for 1 (one) share of common stock (pre-reverse stock-split) to 1 (one) share of Series D Stock for 100 (one hundred) shares of common stock (post-reverse stock-split). The Company accounted for the increase in the conversion rates as an extinguishment and recorded a deemed dividend (contribution) in accordance with ASC 260-10-599-2. As such, on April 27, 2022, the shares of Series A Stock, Series B Stock and Series D Stock were recorded at fair value of $ 1,966,043 209,585 39,921 1,396,721 1,354,515 749,085 On June 30, 2022, the Company made an amendment to the Certificate of Designation of its Series C Stock which lowered the fixed conversion price from $2.00 per share to $0.25 per share. The Company accounted for the amendment as an extinguishment and recorded a deemed dividend in accordance with ASC 260-10-599-2. As such, on June 30, 2022, the shares of Series C Stock recorded at fair value of 296,951 834,001 On June 30, 2022 the Company issued 80,000 2,288,000 On July 26, 2022, Nadav Elituv, our Chief Executive Officer, returned 175,000 1,746,538 Series A Stock, Series B Stock Series C Stock and Series D Stock has been classified as temporary equity (outside of permanent equity) on the consolidated balance sheet on September 30, 2022 and December 31, 2022 because other tainting contracts such as convertible notes have inadequate available authorized shares of the Company for settlement.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 10 - STOCKHOLDERS' EQUITY The Company is authorized to issue an aggregate of 12,000,000,000 0.0001 1,000,000 On March 21, 2022, pursuant to stockholder consent, our Board of Directors authorized an amendment (the "Amendment") to our Certificate of Incorporation, as amended, to affect a reverse stock split of the issued and outstanding shares of our common stock, par value $0.0001, on a 1 for 1,000 basis. We filed the Amendment with the Delaware Secretary of State on March 21, 2022. On April 25, 2022 the Financial Industry Regulatory Authority, Inc. notified us that the reverse stock split would take effect on April 27, 2022. All common stock share and per-share amounts for all periods presented in these consolidated financial statements have been adjusted retroactively to reflect the reverse stock split. During the nine months ended September 30, 2022, the Company elected to convert $ 103,140 22,410,000 3,709,890 3,606,750 On April 27, 2022, the Company issued 90,000,000 13,500,000 On April 28, 2022, the Holders of Series B Stock elected to convert 4,000 4,000,000 39,521 On May 4, 2022, the Holders of Series D Stock elected to convert 40,000 4,000,000 39,521 On September 26, 2022, the Holder of Series B Stock elected to convert 6,000 6,000,000 59,281 Common stock to be issued On September 30, 2022 and December 31, 2021, the Company had an obligation to issue 32,000 336,000 32,000 50,000 525,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 - SUBSEQUENT EVENTS Certificate of Designation On October 4, 2022, the Company filed a Certificate of Designation with the Delaware Secretary of State that had the effect of designating 300,000 0.0001 1.00 10 1800 Diagonal Lending LLC On October 6, 2022, the Company entered into a Series E Preferred Stock Purchase Agreement (the “Agreement”) with 1800 Diagonal Lending LLC (the “Buyer”). Pursuant to the Agreement, the Company agreed to sell to Buyer 169,675 154,250 4,250 150,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The accompanying condensed consolidated financial statements of Two Hands Corporation have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission requirements for interim financial statements. Therefore, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States for complete financial statements. The financial statements should be read in conjunction with the annual financial statements for the year ended December 31, 2021 of Two Hands Corporation in our Form 10-K filed on March 31, 2022. The interim financial statements present the balance sheets, statements of operations, stockholders’ deficit and cash flows of Two Hands Corporation. The financial statements have been prepared in accordance with accounting principles generally accepted in the United States. The interim financial information is unaudited. In the opinion of management, all adjustments necessary to present fairly the financial position as of September 30, 2022 and the results of operations and cash flows presented herein have been included in the financial statements. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results of operations for the full year.
COVID-19	COVID-19 The recent outbreak of the coronavirus COVID-19 has spread across the globe and is impacting worldwide economic activity. Conditions surrounding the coronavirus continue to rapidly evolve and government authorities have implemented emergency measures to mitigate the spread of the virus. The outbreak and the related mitigation measures have had and will continue to have a material adverse impact on global economic conditions as well as on the Company's business activities. The extent to which COVID-19 may impact the Company's business activities will depend on future developments, such as the ultimate geographic spread of the disease, the duration of the outbreak, travel restrictions, business disruptions, and the effectiveness of actions taken in the Canada, United States and other countries to contain and treat the disease. These events are highly uncertain and, as such, the Company cannot determine their financial impact at this time. No adjustments have been made to the amounts reported in these condensed consolidated financial statements as a result of this matter.
GOING CONCERN	GOING CONCERN The Company's financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. During the nine months ended September 30, 2022, the Company incurred a net loss of $ 18,760,538 612,822 1,821,696
PRINCIPLES OF CONSOLIDATION	PRINCIPLES OF CONSOLIDATION The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Two Hands Canada Corporation. All intercompany transactions and balances have been eliminated in consolidation.
USE OF ESTIMATES AND ASSUMPTIONS	USE OF ESTIMATES AND ASSUMPTIONS Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. SRAX Inc. provides online advertising services to the Company. SRAX, Inc. during the three months September 30, 2022 had operational issues which prevented the Company from using its prepaid advertising credits. These prepaid advertising credits have a carrying value of $ 2,436,811 80,000 2,288,000
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.
ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE Trade accounts receivable are recorded at the invoiced amount and do not bear interest. Accounts receivable are reduced by an allowance for doubtful accounts, which is the Company’s best estimate of the amount of credit losses inherent in its existing accounts receivable. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and customers’ financial condition, the amount of receivables in dispute, and the current receivables aging and current payment patterns. The Company writes off accounts receivable against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The allowance for doubtful accounts at September 30, 2022 and December 31, 2021 is $ 65,026 68,673
INVENTORY	INVENTORY Inventory consisting of groceries and dry goods are measured at the lower of cost and net realizable value. Cost is determined pursuant to the first-in first out (“FIFO”) method. The cost of inventory includes the purchase price, shipping and handling costs incurred to bring the inventories to their present location and condition. Inventory with a short shelf life that is not utilized within the planned period are immediately expensed in the statement of operations. Estimated gross profit rates are used to determine the cost of goods sold in interim periods. Any significant adjustment that results from the reconciliation with annual physical inventory is disclosed. At September 30, 2022, no
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment is stated at cost, less accumulated depreciation and amortization. Expenditures for maintenance and repairs are charged to expense when incurred, while renewals and betterments that materially extend the life of an asset are capitalized. The costs of assets sold, retired, or otherwise disposed of, and the related allowance for depreciation, are eliminated from the accounts, and any resulting gain or loss is recognized in the results from operations. Depreciation is provided over the estimated useful lives of the assets, which are as follows: Computer equipment 50% declining balance over a three year useful life In the year of acquisition, one half the normal rate of depreciation is provided.
REVENUE RECOGNITION	REVENUE RECOGNITION In accordance with ASC 606, revenue is recognized when a customer obtains control of promised goods or services. The amount of revenue recognized reflects the consideration to which we expect to be entitled to receive in exchange for these goods or services. The provisions of ASC 606 include a five-step process by which we determine revenue recognition, depicting the transfer of goods or services to customers in amounts reflecting the payment to which we expect to be entitled in exchange for those goods or services. ASC 606 requires us to apply the following steps: (1) identify the contract with the customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when, or as, we satisfy the performance obligation. We recognize revenue for the sale of our products upon delivery to a customer. During the nine months ended September 30, 2022 and 2021, the Company had revenue of $ 562,513 605,498 130,990 431,523 132,617 472,881
RESEARCH AND DEVELOPMENT COSTS	RESEARCH AND DEVELOPMENT COSTS Software development costs are included in research and development and are expensed as incurred. FASB ASC Topic 350 Intangibles—Goodwill and Other 0 0
LEASES	LEASES Under ASC 842, a right-of-use asset and lease liability is recorded for all leases and the statement of operations reflects the lease expense for operating leases and amortization/interest expense for financing leases. The Company does not apply the recognition requirements in the standard to a lease that at commencement date has a lease term of twelve months or less and does not contain a purchase option that it is reasonably certain to exercise and to not separate lease and related non-lease components. Options to extend the leases are not included in the minimum lease terms unless they are reasonably certain to be exercised. The Company leases an automobile under non-cancelable operating lease. Right-of-use assets represent the right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make lease payments arising from the lease. Right-of-use assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments.
DEBT DISCOUNT AND DEBT ISSUANCE COSTS	DEBT DISCOUNT AND DEBT ISSUANCE COSTS Debt discounts and debt issuance costs incurred in connection with the issuance of convertible notes are capitalized and amortized to interest expense based on the related debt agreements using the effective interest rate method. Unamortized discounts are netted against convertible notes.
DERIVATIVE LIABILITY	DERIVATIVE LIABILITY In accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Paragraph 815-15-25-1 the conversion feature and certain other features are considered embedded derivative instruments, such as a conversion reset provision, a penalty provision and redemption option, which are to be recorded at their fair value as its fair value can be separated from the convertible note and its conversion is independent of the underlying note value. The Company records the resulting discount on debt related to the conversion features at initial transaction and amortizes the discount using the effective interest rate method over the life of the debt instruments. The conversion liability is then marked to market each reporting period with the resulting gains or losses shown in the statements of operations. In circumstances where the embedded conversion option in a convertible instrument is required to be bifurcated and there are also other embedded derivative instruments in the convertible instrument that are required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument. The Company follows ASC Section 815-40-15 (“Section 815-40-15”) to determine whether an instrument (or an embedded feature) is indexed to the Company’s own stock. Section 815-40-15 provides that an entity should use a two-step approach to evaluate whether an equity-linked financial instrument (or embedded feature) is indexed to its own stock, including evaluating the instrument’s contingent exercise and settlement provisions. The Company evaluates its convertible debt, options, warrants or other contracts, if any, to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with paragraph 810-10-05-4 and Section 815-40-25 of the FASB Accounting Standards Codification. The result of this accounting treatment is that the fair value of the embedded derivative is marked-to-market each balance sheet date and recorded as either an asset or a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the consolidated statement of operations as other income or expense. Upon conversion, exercise or cancellation of a derivative instrument, the instrument is marked to fair value at the date of conversion, exercise or cancellation and then that the related fair value is reclassified to equity. The Company utilizes the binomial option pricing model to compute the fair value of the derivative and to mark to market the fair value of the derivative at each balance sheet date. The binomial option pricing model includes subjective input assumptions that can materially affect the fair value estimates. The expected volatility is estimated based on the most recent historical period of time equal to the remaining contractual term of the instrument granted. On October 1, 2021, the Company adopted a sequencing policy under Accounting Standards Codification (“ASC”) 815-40-35 Derivatives and Hedging
INCOME TAXES	INCOME TAXES The Company accounts for income taxes in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("FASB ASC") 740, Income Taxes. Under the assets and liability method of FASB ASC 740, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The Company provides a valuation allowance, if necessary, to reduce deferred tax assets to their estimated realizable value.
NET LOSS PER SHARE	NET LOSS PER SHARE Basic net income (loss) per share includes no dilution and is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing earnings available to common shareholders by the weighted average number of common shares outstanding for the period increased to include the number of additional common shares that would have been outstanding if potentially dilutive securities had been issued. On September 30, 2022 and 2021, we excluded the common stock issuable upon conversion of non-redeemable convertible notes, convertible notes, Series A Stock, Series B Stock, Series C Stock, Series D Stock and common stock to be issued of 5,253,246,650 6,906,076,484
FOREIGN CURRENCY TRANSLATION	FOREIGN CURRENCY TRANSLATION The consolidated financial statements are presented in United States dollars. The functional currency of the consolidated entities are determined by evaluating the economic environment each entity. The functional currency of Two Hands Corporation is the United States dollar. Foreign exchange translation adjustments are reported as gains or losses resulting from foreign currency transactions and are included in results of operations. The functional currency of its Company’s Canadian subsidiary, Two Hands Canada Corporation, to the Canadian dollar from United States dollar. The change in functional currency is due to the increase of Canadian dollar dominated activities over time including sales, operating costs and share subscriptions. The change in functional currency is accounted for prospectively. Two Hands Canada Corporation maintains its accounts in the Canadian dollar. Assets and liabilities are translated to United States dollars at year-end exchange rates. Income and expenses are transaction at averages exchange rate during the year. Foreign currency transaction adjustments are reported as other comprehensive income, a component of equity in the consolidated balance sheet.
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION The Company accounts for stock incentive awards issued to employees and non-employees in accordance with FASB ASC 718, Stock Compensation. Accordingly, stock-based compensation is measured at the grant date, based on the fair value of the award. Stock-based awards to employees are recognized as an expense over the requisite service period, or upon the occurrence of certain vesting events. Additionally, stock-based awards to non-employees are expensed over the period in which the related services are rendered.
FAIR VALUE OF FINANCIAL INSTRUMENTS	FAIR VALUE OF FINANCIAL INSTRUMENTS ASC Topic 820 defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. Included in the ASC Topic 820 framework is a three level valuation inputs hierarchy with Level 1 being inputs and transactions that can be effectively fully observed by market participants spanning to Level 3 where estimates are unobservable by market participants outside of the Company and must be estimated using assumptions developed by the Company. The Company discloses the lowest level input significant to each category of asset or liability valued within the scope of ASC Topic 820 and the valuation method as exchange, income or use. The Company uses inputs which are as observable as possible and the methods most applicable to the specific situation of each company or valued item. The Company’s financial instruments such as cash, accounts receivable, accounts payable and accrued liabilities, non-redeemable convertible notes, notes payable, due to related parties and promissory notes are reported at cost, which approximates fair value due to the short-term nature of these financial instruments.
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS In August 2020, the FASB issued ASU 2020-06, Debt— Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company's present or future consolidated financial statements.

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Operating Lease Liability Maturity	Operating Lease Liability Maturity Periods ending December 31, Operating Lease Commitments 2022 $ 2,515 2023 10,058 2024 10,058 2025 7,544 Total operating lease commitments 30,175 Less: imputed interest (5,114 ) Total right-of-use liability $ 25,061

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2022	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Net loss	$ 1,059,380	$ 8,050,697		$ 18,760,538	$ 12,929,226
Net cash used in operating activities				612,822	300,033
Total stockholders deficit	1,821,696	3,205,494	$ 3,340,562	1,821,696	3,205,494	$ 3,736,118	$ 3,532,739	$ 2,783,920
Prepaid advertising credits carrying value	2,436,811			$ 2,436,811
Number shares issued			80,000	50,000,000
Cancellation of carrying value			$ 2,288,000
Allowance for doubtful accounts				$ 65,026		$ 68,673
Inventory valuation allowance	0			0
Sales	$ 172,783	$ 241,417		562,513	605,498
Research and development expense				$ 0	$ 0
Convertible Debt Securities Stock Payable And Warrants [Member]
Property, Plant and Equipment [Line Items]
Antidilutive securities excluded from computation of earnings per share				5,253,246,650	6,906,076,484
Sales [Member]
Property, Plant and Equipment [Line Items]
Sales				$ 130,990	$ 132,617
Sale Of Dry Goods [Member]
Property, Plant and Equipment [Line Items]
Sales				$ 431,523	$ 472,881
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciation methodology				50% declining balance over a three year useful life

NON-REDEEMABLE CONVERTIBLE NO_2

NON-REDEEMABLE CONVERTIBLE NOTES (Details Narrative) - USD ($)									1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Jan. 31, 2019	Sep. 13, 2018	May 10, 2018	Apr. 12, 2018	Apr. 12, 2018	Jan. 08, 2018	Sep. 02, 2016	Sep. 01, 2016	Jan. 20, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Apr. 27, 2022
Short-Term Debt [Line Items]
Debt description									On January 20, 2021, the Company entered into a Side Letter Agreement (“Note”) with a non-related investor, Francesco Bisignano, for cash proceeds of $15,823.
Debt conversion price per share									$ 0.0034					$ 3.40		$ 0.002
Principle amount converted														$ 23,735
No of shares of common stock issued in conversion of debt														8,823
Interest expense												$ 0	$ 7,912
Debt carrying value									$ 15,823	$ 0		$ 0		$ 0
Debt face value									23,735		$ 136,459		136,459
Conversion Debt [Member]
Short-Term Debt [Line Items]
Gain (loss) on debt settlement									$ 2,736
Non Redeemable Convertible Notes Assigned To D C Design Inc [Member]
Short-Term Debt [Line Items]
Debt description							On September 1, 2016, Doug Clark, former Chief Executive Officer and related party, assigned the Side Letter Agreement (“Note”) dated June 10, 2014 with a total carrying value $382,016 to DC Design Inc. (“DC Design”).
Convertible Notes Payable [Member] | Side Letter Agreement With D C Design [Member]
Short-Term Debt [Line Items]
Debt description								On September 1, 2016, the Company entered into an amended Side Letter Agreement with DC Design to amend and add certain terms to the Side Letter Agreement and advances from the period from June 25, 2014 to December 24, 2014.
Debt issue price								$ 174,252
Interest rate								20%
Debt maturity date						Dec. 31, 2018		Dec. 31, 2017
Debt conversion price per share								$ 0.003						$ 3
Debt instrument collateral								The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the note.
Principle amount converted														$ 39,612
No of shares of common stock issued in conversion of debt														13,204
Gain on debt settlement														$ 6,602
Convertible Notes Payable [Member] | Side Letter Agreement With Cellular Connection Ltd [Member]
Short-Term Debt [Line Items]
Debt description					On April 12, 2018, the Company entered into a Side Letter Agreement (“Note”) with a non-related investor, Jordan Turk, to amend and add certain terms to unsecured, non-interest bearing, due on demand notes payable totaling $45,000 issued by the Company during the period of March 19, 2018 to April 12, 2018.	On January 8, 2018, the Company entered into a Side Letter Agreement (“Note”) with a non-related investor, Stuart Turk, to amend and add certain terms to unsecured, non-interest bearing, due on demand notes payable totaling $244,065 issued by the Company during the period of July 2014 and December 2017.
Debt conversion price per share						$ 0.0001				$ 0.10		$ 0.10		$ 0.10	$ 0.10
Debt instrument collateral						The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the Note.
No of shares of common stock issued in conversion of debt												710,000		2,869,571	14,000
Interest expense										$ 10,962	21,190	$ 32,529	62,879
Debt carrying value						$ 244,065								$ 217,457
Debt face value						$ 292,878
Value of principal and interest portion of debt converted into shares												71,000		286,957	$ 1,400
Gain (loss) on debt settlement												374,000		7,693,428	$ 58,800
Unamortized discount										$ 10,962		$ 10,962		0
Convertible Notes Payable [Member] | Side Letter Agreement With Cellular Connection Ltd 1 [Member]
Short-Term Debt [Line Items]
Debt conversion price per share										$ 0.0001		$ 0.0001
No of shares of common stock issued in conversion of debt												16,400,000
Value of principal and interest portion of debt converted into shares												$ 1,640
Gain (loss) on debt settlement												2,374,750
Convertible Notes Payable [Member] | Side Letter Agreement With Stuart Turk [Member]
Short-Term Debt [Line Items]
Debt carrying value										$ 177,346		177,346
Debt face value										188,308		188,308
Convertible Notes Payable [Member] | Side Letter Agreement With Jordan Turk Dated September Thirteen Two Thousand Eighteen [Member]
Short-Term Debt [Line Items]
Debt maturity date	Dec. 28, 2018
Debt conversion price per share	$ 0.0001
Debt instrument collateral	The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the Note.
Interest expense										9,318	7,765	27,650	23,042
Debt carrying value	$ 106,968									95,352		95,352		82,944
Debt face value	$ 128,362									99,533		99,533		82,944
Unamortized discount										4,181		4,181		0
Convertible Notes Payable [Member] | Side Letter Agreement With Stuart Turk Dated January Thirty One Two Thousand Nineteen [Member]
Short-Term Debt [Line Items]
Debt description	On January 31, 2019, the Company entered into a Side Letter Agreement (“Note”) with a non-related investor, Stuart Turk, to amend and add certain terms to unsecured, non-interest bearing, due on demand notes payable totaling $106,968 issued by the Company during the period of January 3, 2018 to December 28, 2018.
Debt carrying value										212,491		212,491		184,841
Debt face value										221,809		221,809		184,841
Unamortized discount										9,318		9,318		$ 0
Debt payment terms	If the Note is not paid on the maturity date, the outstanding face amount of the Note shall increase by 20% on January 1, 2022.
Convertible Notes Payable [Member] | Side Letter Agreement With Cellular Connection Ltd Dated January Thirty One Two Thousand Nineteen [Member]
Short-Term Debt [Line Items]
Debt description	On January 31, 2019, the Company entered into a Side Letter Agreement (“Note”) with a non-related investor, The Cellular Connection Ltd., to amend and add certain terms to unsecured, non-interest bearing, due on demand notes payable totaling $20,885 issued by the Company during the period of January 23, 2018 to October 16, 2018.
Debt maturity date	Dec. 31, 2019
Debt conversion price per share	$ 0.0001													$ 0.10	$ 0.10
Debt instrument collateral	The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the Note.
Principle amount converted														$ 35,952	$ 115
No of shares of common stock issued in conversion of debt														359,517	1,150
Interest expense										0	0	0	5,992
Debt carrying value	$ 20,885									0		0		$ 0
Debt face value	$ 25,062
Gain (loss) on debt settlement														1,357,400	$ 3,795
Non-Redeemable Convertible Notes Issued To The Cellular Connection Ltd. [Member] | Side Letter Agreement With Stuart Turk [Member]
Short-Term Debt [Line Items]
Interest expense										0	6,602	0	6,602
Debt carrying value										0		0		0
Convertible Notes Payables [Member] | Side Letter Agreement With Stuart Turk [Member]
Short-Term Debt [Line Items]
Debt carrying value										$ 0		$ 0		$ 0
Convertible Notes Payables [Member] | Side Letter Agreement With Jordan Turk [Member]
Short-Term Debt [Line Items]
Debt description		On September 13, 2018, the Company entered into a Side Letter Agreement (“Note”) with a non-related investor, Jordan Turk, to amend and add certain terms to unsecured, non-interest bearing, due on demand notes payable totaling $40,000 issued by the Company during the period of July 10 to September 13, 2018.	On May 10, 2018, the Company entered into a Side Letter Agreement (“Note”) with a non-related investor, Jordan Turk, to amend and add certain terms to unsecured, non-interest bearing, due on demand notes payable totaling $35,000 issued by the Company on May 9, 2018.
Debt maturity date		Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2018
Debt conversion price per share		$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001					$ 0.10		$ 0.10		$ 0.10	$ 0.10
Debt instrument collateral		The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the Note.	The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the Note.	The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the Note.
Principle amount converted												$ 30,000		$ 90,048	$ 2,000
No of shares of common stock issued in conversion of debt												300,000		900,480	20,000
Interest expense										$ 0	7,566	$ 0	15,008
Debt carrying value		$ 40,000	$ 35,000	$ 45,000	$ 45,000
Debt face value		$ 48,000	$ 42,000	$ 54,000	$ 54,000					8,471		8,471		$ 32,476
Gain (loss) on debt settlement												210,000		2,918,242	$ 62,000
Unamortized discount										1,637		1,637		$ 0
Convertible Notes Payables [Member] | Side Letter Agreement With Jordan Turk Dated May Ten Two Thousand Eighteen [Member]
Short-Term Debt [Line Items]
Debt conversion price per share														$ 0.10
Principle amount converted														$ 40,100
No of shares of common stock issued in conversion of debt														401,000
Interest expense										1,637	3,049	4,858	9,047
Debt carrying value										$ 6,834		$ 6,834		$ 32,476
Gain (loss) on debt settlement														$ 846,100
Convertible Notes Payables [Member] | Side Letter Agreement With Jordan Turk 1 [Member]
Short-Term Debt [Line Items]
Debt conversion price per share										$ 0.0001		$ 0.0001
Principle amount converted												$ 500
No of shares of common stock issued in conversion of debt												5,000,000
Gain (loss) on debt settlement												$ 648,000
Convertible Notes Payables [Member] | Side Letter Agreement With Jordan Turk Dated September Thirteen Two Thousand Eighteen [Member]
Short-Term Debt [Line Items]
Interest expense										$ 4,181	$ 3,485	$ 12,408	$ 10,339

LEASES (Details)

LEASES (Details)	Sep. 30, 2022 USD ($)
Leases [Abstract]
2022	$ 2,515
2023	10,058
2024	10,058
2025	7,544
Total operating lease commitments	30,175
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	(5,114)
Total right-of-use liability	$ 25,061

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Leases [Abstract]
Right-of-use asset	$ 35,906
Weighted-average lease term	3 years
Weighted-average discount rate	3.96%
Operating lease liability current	$ 8,026	$ 8,482
Operating lease liability non current	$ 17,035	$ 25,130

LINE OF CREDIT (Details Narrati

LINE OF CREDIT (Details Narrative)		3 Months Ended		9 Months Ended
	Apr. 14, 2022 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Apr. 14, 2022 CAD ($)	Dec. 31, 2021 USD ($)
Debt Instrument [Line Items]
Line of credit		$ 73,006		$ 73,006
Interest expense				0	$ 7,912
Line of Credit [Member]
Debt Instrument [Line Items]
Interest expense		$ 426	$ 0	$ 426	$ 0
Grid Promissory Note [Member] | Lender [Member] | Credit Facility Agreement [Member]
Debt Instrument [Line Items]
Line of credit						$ 750,000
Line of credit increments						50,000
Maturity date	May 01, 2024
Interest rate	8%
Line of credit	$ 72,580					$ 100,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Short-Term Debt [Line Items]
Notes Payable, Current	$ 6,068		$ 6,103
Proceeds from notes payable		$ 14,895
Notes Payable, Other Payables [Member]
Short-Term Debt [Line Items]
Promissory note issued for expenses		14,895
Proceeds from notes payable		$ 91,192
Stuart Turk Jordan Turk And Cellular Connection Limited [Member] | Notes Payable, Other Payables [Member]
Short-Term Debt [Line Items]
Notes Payable, Current	$ 6,068		$ 6,103

PROMISSORY NOTES (Details Narra

PROMISSORY NOTES (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Jan. 20, 2021
Short-Term Debt [Line Items]
Promissory notes with principal and interest		$ 136,459		$ 23,735
Promissory notes - principle	$ 0		$ 0	$ 15,823
Cash advances		19,217
Notes payable settelled		91,192
Accounts payable settled		26,050
Promissory notes - related party	81,173
Promissory Notes - Related Party [Member]
Short-Term Debt [Line Items]
Promissory notes - related party		19,572
Accrued liabilities settled		3,400
Expenses paid on behalf of the Company		$ 16,172
Promissory Notes [Member]
Short-Term Debt [Line Items]
Promissory notes with principal and interest	224,528		210,527
Promissory notes - principle	259,252		186,672
Promissory notes - interest	$ 37,856		23,855
Promissory note interest rate	10%
Maturity date	Dec. 31, 2025
Promissory Notes [Member] | Chief Executive Officer [Member]
Short-Term Debt [Line Items]
Promissory notes with principal and interest	$ 81,173		$ 0
Promissory notes - principle	77,308
Promissory notes - interest	$ 3,865
Promissory note interest rate	10%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended	6 Months Ended	9 Months Ended
	Aug. 07, 2020	Oct. 31, 2021	Sep. 30, 2021	Jun. 30, 2022	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Related Party Transaction [Line Items]
Due to related party					$ 40,715		$ 39,985
Advances to related party for expenses					133,156	$ 90,680
Fair value compensation			$ 74,500		$ 13,500,000	110,850
Annual salary		$ 216,000
Consulting fee		$ 17,400
Number of shares issued				80,000	50,000,000
Stock based compensation - salaries					$ 13,504,200	186,350
Bradley Southam [Member]
Related Party Transaction [Line Items]
Advertising services					$ 25,259
Series A Convertible Preferred Stock [Member]
Related Party Transaction [Line Items]
Number of shares issued					10,500
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Repaid adavance from related party			83,747		$ 92,325	83,747
Accrued salary					146,916	129,600
Settlement of accrued compensation			$ 19,572		$ 77,308	$ 19,572
Chief Executive Officer [Member] | Employment Agreement Dated August Seven Two Thousand Twenty [Member]
Related Party Transaction [Line Items]
Employment agreement description	On August 7, 2020, the Company executed an employment agreement for the period from July 1, 2020 to June 30, 2021 with Nadav Elituv, the Chief Executive Officer of the Company whereby the Company shall pay 50,000,000 shares of Common Stock of the Company and an annual salary of $151,200 payable monthly on the first day of each month from available funds. On September 30, 2021, there were no shares of common stock due Nadav Elituv under the employment agreement.
Chief Executive Officer [Member] | Employment Agreement Dated July One Two Thousand Twenty One [Member]
Related Party Transaction [Line Items]
Employment agreement description					On July 1, 2021, the Company executed an employment agreement for the period from July 1, 2021 to June 30, 2022 with Nadav Elituv, the Chief Executive Officer of the Company whereby the Company shall pay 30,000 shares of Series A Convertible Preferred Stock of the Company, 60,000,000 shares of Common Stock of the Company and an annual salary of $216,000 payable monthly on the first day of each month from available funds, commencing on July 1, 2021.
Chief Executive Officer [Member] | Class A Convertible Preferred Stock [Member]
Related Party Transaction [Line Items]
Number of shares issued						60,000
Fair value compensation						$ 207,500

PREFERRED STOCK (Details Narrat

PREFERRED STOCK (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

9 Months Ended

Dec. 12, 2019

Aug. 06, 2013

Jul. 26, 2022

Apr. 27, 2022

Sep. 30, 2022

Mar. 26, 2022

Jun. 30, 2022

Sep. 30, 2022

Dec. 31, 2021

Jun. 24, 2021

Jan. 20, 2021

Oct. 07, 2020

Preferred stock, shares authorized

1,000,000

1,000,000

1,000,000

Conversion Price

$ 0.002

$ 3.40

$ 0.0034

Reverse stock spilit

1 for 1,000 reverse stock split

Shares issued

80,000

50,000,000

cancelletion of shares, value

Chief Executive Officer [Member]

cancelletion of shares

175,000

cancelletion of shares, value

$ 1,746,538

Series A Preferred Stock [Member]

Preferred stock, shares authorized

200,000

Preferred stock, convertible terms

Each share of Series A Stock is convertible into one thousand (1,000) shares of common stock of the Company.

Preferred stock, voting rights

On April 21, 2022, the Company amended its articles to amend the terms of its Series A Convertible Preferred Stock to become non-voting shares. Previously Series A Stock were entitled to the number of votes equal to the aggregate number of shares of common stock into which the Holder’s share of Series A Stock is convertible, multiplied by one hundred (100).

Share price

$ 2.50

Stock issued

10,500

Fair value of stock issued in conversion of debt

$ 4,200

Fair value preferred stock

$ 1,966,043

Deemed dividend

1,396,721

Series B Preferred Stock [Member]

Preferred stock, shares authorized

100,000

Preferred stock, convertible terms

each share of Series B Stock is convertible into one thousand (1,000) shares of common stock of the Company. Series B Stock is non-voting.

Fair value preferred stock

209,585

Deemed dividend

1,354,515

Series C Preferred Stock [Member]

Share price

$ 0.25

Conversion Price

$ 0.002

Fixed conversion price

$ 0.25

Stock issued

80,000

Shares issued

296,951

Fair value of stock issued

$ 834,001

Prepaid advertising expense

$ 2,288,000

Series D Preferred Stock [Member]

Fair value preferred stock

39,921

Deemed dividend

$ 749,085

Series D Preferred Stock [Member] | September One Two Thousand Twenty One [Member]

Preferred stock, shares authorized

200,000

200,000

Preferred stock, convertible terms

Each share of Series D Stock is convertible into one hundred (100) shares of common stock of the Company six months after the date of issuance.

Preferred stock, voting rights

Series D Stock are non-voting.

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)		1 Months Ended			3 Months Ended	9 Months Ended		12 Months Ended
	May 04, 2022	Sep. 26, 2022	Apr. 28, 2022	Apr. 27, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 12, 2019
Class of Stock [Line Items]
Common stock, shares authorized						12,000,000,000		12,000,000,000
Common stock, par value per share						$ 0.0001		$ 0.0001
Preferred stock, shares authorized						1,000,000		1,000,000
Debt converted into common stock, shares								8,823
Stock issued for officer and director compensation, value					$ 74,500	$ 13,500,000	$ 110,850
Common stock issued for services, value							291,000
Common Stock [Member]
Class of Stock [Line Items]
Obligation to issue shares of common stock				90,000,000
Fair value				$ 13,500,000
Stock issued for officer and director compensation, value					$ 3	$ 9,000	$ 1
Common stock issued for services, shares							40,500
Common stock issued for services, value							$ 4
Common Stocks [Member]
Class of Stock [Line Items]
Common stock issued for services, shares						50,000
Common stock issued for services, value						$ 525,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized									100,000
Conversion of shares of common stock		6,000	4,000
Series B Preferred Stock [Member] | Common Stock [Member]
Class of Stock [Line Items]
Conversion of shares of common stock		6,000,000	4,000,000
Conversion of stock amount		$ 59,281	$ 39,521
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Conversion of shares of common stock	40,000
Series D Preferred Stock [Member] | Common Stock [Member]
Class of Stock [Line Items]
Conversion of shares of common stock	4,000,000
Conversion of stock amount	$ 39,521
Convertible Notes Payables [Member] | Common Stocks [Member]
Class of Stock [Line Items]
Principal amount of notes converted in stock						$ 103,140
Debt converted into common stock, shares						22,410,000
Fair value of stock issued in conversion of debt						$ 3,709,890
Loss on settlement of debt						$ 3,606,750
Stock Based Compensation One [Member] | Common Stock [Member]
Class of Stock [Line Items]
Obligation to issue shares of common stock						32,000
Stock issued for officer and director compensation, value						$ 336,000		$ 336,000
Stock Based Compensation One [Member] | Common Stocks [Member]
Class of Stock [Line Items]
Obligation to issue shares of common stock						32,000		32,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Oct. 06, 2022	Oct. 04, 2022	Sep. 30, 2022	Dec. 31, 2021
Preferred stock, shares authorized			1,000,000	1,000,000
Stated value			$ 0.001	$ 0.001
Annual cumulative dividend		10%
Series E Convertible Preferred Stock [Member]
Preferred stock, shares authorized		300,000
Par value		$ 0.0001
Stated value		$ 1
Sale of stock	169,675
Purchase price	$ 154,250
Transaction costs	4,250
Cash	$ 150,000