AXIM Biotechnologies (AXIM) S-1 2 Jun 23 IPO registration Financial data

Cover

Cover	3 Months Ended
	Mar. 31, 2023
Cover [Abstract]
Entity Registrant Name	AXIM Biotechnologies, Inc.
Entity Central Index Key	0001514946
Document Type	S-1
Amendment Flag	false
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Filer Category	Non-accelerated Filer
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	27-4029386
Entity Address Address Line 1	6191 Cornerstone Court
Entity Address Address Line 2	E, Suite 114
Entity Address City Or Town	San Diego
Entity Address State Or Province	CA
Entity Address Postal Zip Code	92121
City Area Code	858
Local Phone Number	923-4422

UNAUDITED CONDENSED CONSOLIDATE

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash	$ 53,542	$ 47,282	$ 452,963
Prepaid expenses	0	42,858	163,561
Other Current Assets	3,014	13,839	20,089
Total current assets	56,556	103,979	636,613
Property and equipment, net of accumulated depreciation	85,697	93,840	116,810
Other assets:
Notes receivable- related party		0	104,268
Property and equipment, net of accumulated depreciation	85,696	93,840
Intangible asset , net	3,890,816	3,989,427	4,383,873
Security deposit	5,000	5,000	5,000
Operating lease right-of-use asset	4,984	19,789	76,871
Total other assets	3,900,800	4,014,216	4,570,012
TOTAL ASSETS	4,043,052	4,212,035	5,323,435
Total other assets	3,900,800	4,014,216	4,570,012
TOTAL ASSETS	4,043,052	4,212,035	5,323,435
Current liabilities:
Accounts payable and accrued liabilities	1,178,841	1,316,248	909,458
Lease liability obligations (see Note 16)	4,984	19,789	56,871
Due to shareholder		0	180
Due to first insurance funding	0	26,781	32,873
Advances from shareholder	197,720	47,720	0
Promissory note (including accrued interest of $-0- and $40,475, respectively) (see note 9)		0	454,693
Total current liabilities	4,863,328	3,392,494	2,580,994
Deferred revenue	325,728	333,125	0
Derivative liability insufficient share	2,033,074	0
Derivative liability conversion feature on notes	1,122,981	1,648,831	0
Convertible note payable (including accrued interest of $0 and 16,919 respectively (see note 11)	4,035,000	4,261,537	1,126,919
Total long-term liabilities	5,340,988	5,644,953	5,080,641
Total current liabilities	4,863,328	3,392,494	2,580,994
TOTAL LIABILITIES	10,204,316	9,037,447	7,661,635
Convertible note payable related party officer (Including accrued interest of 1,861)(net of unamortized debt discount of 245,415)	6,446	1,383,416	761,604
Convertible note payable (including accrued interest of $18,904 and $274,442, respectively) net of unamortized debt discount of $1,061,770 and $1,583,435, respectively(see note 12)	1,299,542	1,383,416
Long-term liabilities:
Lease liability obligations (see Note 17)		0	20,000
Convertible note payable - related party (including accrued interest of $261,537 and $299,037, respectively) (see note 11)		4,261,537	4,299,037
Total long-term liabilities	5,340,988	5,644,953	5,080,641
TOTAL LIABILITIES	10,204,316	9,037,447	7,661,635
TOTAL STOCKHOLDERS' DEFICIT	(6,161,264)	(4,825,412)	(2,338,200)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	4,043,052	4,212,035	5,323,435
STOCKHOLDERS' DEFICIT
Common stock, $0.0001 par value, 300,000,000 shares authorized 223,649,403 and 192,441,917 shares issued and outstanding, respectively	22,365	19,245	13,811
Stock Subscription receivable	(41,000)	(46,000)	0
Additional paid in capital	60,745,125	59,191,469	51,000,166
Common stock to be issued	0	135,000	4,530,000
Accumulated deficit	(66,887,804)	(64,125,176)	(57,882,227)
TOTAL STOCKHOLDERS' DEFICIT	(6,161,264)	(4,825,412)	(2,338,200)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	4,043,052	4,212,035	5,323,435
Convertible Preferred Stock Series B
Long-term liabilities:
Preferred stock, value	0	0	0
Convertible Preferred Stock Series C
Long-term liabilities:
Preferred stock, value	$ 50	$ 50	$ 50

UNAUDITED CONDENSED CONSOLIDA_2

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	5,000,000	5,000,000	5,000,000
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	300,000,000	300,000,000	300,000,000
Common Stock, Shares, Issued	223,649,403	192,441,917	138,099,981
Common Stock, Shares, Outstanding	223,649,403	192,441,917	138,099,981
Series B Convertible Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001	$ 0.0001
Preferred Stock, Shares Designated	500,000	500,000	500,000
Preferred Stock, Shares Issued	500,000	500,000	500,000
Preferred Stock, Shares Outstanding	0	0	0
Series C Convertible Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001	$ 0.0001
Preferred Stock, Shares Designated	500,000	500,000	500,000
Preferred Stock, Shares Issued	500,000	500,000	500,000
Preferred Stock, Shares Outstanding	500,000	500,000	500,000
Promissory note - related party
Interest Payable, Current		$ 0	$ 40,475
Convertible note payable - related party
Interest Payable, Current	$ 35,000	261,537	299,037
Convertible note payable noncurrent
Interest Payable, Noncurrent	18,904	274,442	192,765
Unamortized debt discount	1,061,770	1,583,435	605,640
Convertible notes payable current
Interest Payable, Current		0	$ 16,919
Convertible Notes Payable Non Current Related Party
Interest Payable, Noncurrent	1,861	0
Unamortized debt discount	$ 245,415	$ 0

UNAUDITED CONDENSED CONSOLIDA_3

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
Revenues	$ 7,397	$ 0	$ 8,875	$ 60,460
Operating Expenses:
Research and development expenses	20,336	44,193	153,697	284,869
Selling, general and administrative	590,940	982,235	4,081,824	5,668,450
Depreciation and amortization	106,755	106,527	426,126	2,115,687
Impairment Loss			0	5,966,452
Total operating expenses	718,031	1,132,955	4,661,647	14,035,458
Loss from operations	(710,634)	(1,132,955)	(4,652,772)	(13,974,998)
Other (income) expenses:
Derivative Liability insufficient shares	2,033,074
...Interest income	0	256	257	1,026
Change in fair value of derivative liability	98,640	(587,077)	(765,556)	0
Income from grants from government			0	(279,981)
Amortization of debt discount	35,172	35,591	178,962	238,033
Gain on extinguishment of debt	(172,731)	(16,904)	479,573	1,587,027
Interest expense	57,839	1,522,405	1,697,455	247,792
Total other expenses (income)	2,051,994	953,759	1,590,177	2,049,311
Financing costs			0	257,466
Loss before provision of income tax	(2,762,628)	(2,086,714)	(6,242,949)	(16,024,309)
Provision for income tax	0	0	0	0
Loss before provision of income tax	(2,762,628)	(2,086,714)	(6,242,949)	(16,024,309)
NET LOSS	$ (2,762,628)	$ (2,086,714)	(6,242,949)	(16,032,305)
Loss from discontinued operations			$ 0	$ (7,996)
Basic	$ (0.01)	$ (0.01)	$ 0.04	$ 0.12
Diluted	$ (0.01)	$ (0.01)	$ 0.04	$ 0.12
Weighted average common shares outstanding - basic and diluted	214,494,489	147,163,570	165,468,263	131,539,920
Earnings per share from continuing operations
Basic			$ 0.04	$ 0.12
Diluted			0.04	0.12
Earnings per share from discontinued operations
Basic			0	0
Diluted			$ 0	$ 0

UNAUDITED CONDENSED CONSOLIDA_4

UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT - USD ($)	Total	Common Stock	Preferred Stock	Series A, Preferred Stock	Series B, Preferred Stock	Series C, Preferred Stock	Common Stock To Be Issued	Additional Paid-In Capital	Stock Subscription Receivable	Accumulated Deficit
Balance, shares at Dec. 31, 2020		125,327,579				500,000
Balance, amount at Dec. 31, 2020	$ 1,565,821	$ 12,533	$ 0	$ 0	$ 0	$ 50	$ 201,974	$ 43,201,186		$ (41,849,922)
Common stock issued against common stock to be issued received in PY, shares		108,965
Common stock issued against common stock to be issued received in PY, amount		$ 11					(66,974)	66,963
Common stock issued for severance payable of discontinued operation, shares		379,463
Common stock issued for severance payable of discontinued operation, amount	225,001	$ 38						224,963
Convertible note and accrued interest converted to common stock, shares		4,372,903
Convertible note and accrued interest converted to common stock, amount	1,221,120	$ 438						1,220,682
Common stock issued for cash against S-1 agreement, shares		762,400
Common stock issued for cash against S-1 agreement, amount	358,537	$ 76						358,461
Loss on extinguishment of debt	1,587,027							1,587,027
Common stock to be issued for asset acquisition	4,270,000						4,270,000
Common stock issued for cash, shares		4,304,328
Common stock issued for cash, amount	1,252,000	$ 430						1,251,570
Common stock issued for services, shares		2,529,905
Common stock issued for services, amount	1,888,403	$ 253						1,888,150
Common stock issued for financing cost, shares		118,000
Common stock issued for financing cost, amount	$ 57,466	$ 12						57,454
Common stock issued on cashless option exercise, shares	300,000	196,438
Common stock issued on cashless option exercise, amount	$ 0	$ 20						(20)
Common stock to be Issued for cash	25,000						25,000
Common stock to be issued for services	100,000						100,000
Stock based compensation options	1,143,730							1,143,730
Net loss	(16,032,305)									(16,032,305)
Balance, amount at Dec. 31, 2021	(2,338,200)	$ 13,811	0	0	0	$ 50	4,530,000	51,000,166	$ 0	(57,882,227)
Balance, shares at Dec. 31, 2021		138,099,981				500,000
Common stock issued against common stock to be issued received in PY, shares		166,667
Common stock issued against common stock to be issued received in PY, amount	0	$ 17					(25,000)	24,983
Common stock issued for services, shares		802,115
Common stock issued for services, amount	79,500	$ 80					100,000	179,420
Common stock issued on cashless option exercise, shares		282,759
Common stock issued on cashless option exercise, amount	0	$ 28						(28)
Net loss	(2,086,714)									(2,086,714)
Common stock issued under s-1, shares		4,000,000
Common stock issued under s-1, amount	594,870	$ 400						594,470
Common stock issued against common stock to be issued purchase of atd, shares		7,000,000
Common stock issued against common stock to be issued purchase of atd, amount	0	$ 700					(4,270,000)	4,269,300
Common stock issued stock purchase agreements, shares		976,870
Common stock issued stock purchase agreements, amount	105,000	$ 98						104,902
Stock issued on settlement of debt, shares		173,390
Stock issued on settlement of debt, amount	32,944	$ 17						32,927
Stock based compensation - stock options	188,917							188,917
Balance, amount at Mar. 31, 2022	(3,423,683)	$ 15,151				$ 50	135,000	56,395,057		(59,968,941)
Balance, shares at Mar. 31, 2022		151,501,782				500,000
Balance, shares at Dec. 31, 2021		138,099,981				500,000
Balance, amount at Dec. 31, 2021	(2,338,200)	$ 13,811	$ 0	$ 0	$ 0	$ 50	4,530,000	51,000,166	0	(57,882,227)
Common stock issued against common stock to be issued received in PY, shares		166,667
Common stock issued against common stock to be issued received in PY, amount	0	$ 17					(25,000)	24,983
Loss on extinguishment of debt	154,292							154,292
Common stock issued for services, shares		802,115
Common stock issued for services, amount	79,500	$ 80					100,000	179,420
Common stock issued on cashless option exercise, shares		282,759
Common stock issued on cashless option exercise, amount		$ 28						(28)
Common stock to be issued for services	0
Net loss	(6,242,949)									(6,242,949)
Common stock issued under s-1, shares		20,977,638
Common stock issued under s-1, amount	1,287,266	$ 2,098						1,331,168	(46,000)
Common stock issued against common stock to be issued purchase of atd, shares		7,000,000
Common stock issued against common stock to be issued purchase of atd, amount		$ 700					(4,270,000)	4,269,300
Common stock issued stock purchase agreements, shares		14,837,874
Common stock issued stock purchase agreements, amount	455,000	$ 1,484						453,516
Stock issued on settlement of debt, shares		173,390
Stock issued on settlement of debt, amount	32,944	$ 17						32,927
Stock based compensation - stock options	1,107,492							1,107,492
Stock issued on settlement of debt, shares		891,610
Stock issued on settlement of debt, amount	64,196	$ 89						64,107
Stock issued settlement of claim, shares		3,544,247
Stock issued settlement of claim, amount	226,171	$ 354						225,817
Stocks issued on settlement of debt		5,665,636
Stocks issued on settlement of debt amount	348,876	$ 567						348,309
Balance, amount at Dec. 31, 2022	(4,825,412)	$ 19,245				$ 50	135,000	59,191,469	(46,000)	(64,125,176)
Balance, shares at Dec. 31, 2022		192,441,917				500,000
Common stock issued for cash, amount	1,000,000
Net loss	(2,762,628)									(2,762,628)
Common stock issued under s-1, shares		8,000,000
Common stock issued under s-1, amount	175,000	$ 800						169,200	5,000
Stock based compensation - stock options	103,822							103,822
Common stock issued against common stock to be issued, shares		1,000,000
Common stock issued against common stock to be issued, amount	0	$ 100					(135,000)	134,900
Common Stock issued on conversion of debt, shares		22,207,486
Common Stock issued on conversion of debt, shares, amount	688,432	$ 2,220						686,212
Debt discount on modifications / issuance of notes	459,522							459,522
Balance, amount at Mar. 31, 2023	$ (6,161,264)	$ 22,365				$ 50	$ 0	$ 60,745,125	$ (41,000)	$ (66,887,804)
Balance, shares at Mar. 31, 2023		223,649,403				500,000

Unaudited Condensed Consolida_5

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (2,762,628)	$ (2,086,714)	$ (6,242,949)	$ (16,032,305)
Less: Loss from discontinued operations			0	(7,996)
Loss from continuing operations			(6,242,949)	(16,024,309)
Adjustments to reconcile net loss to cash used in operating activities:
Derivative liability insufficient shares	2,033,074
Depreciation	8,143	7,916	31,680	27,779
Stock based compensation	103,822	188,918	1,107,494	1,143,730
Amortization of prepaid expenses	42,858	93,828	210,094	376,936
Amortization of debt discount	35,172	35,591	178,962	238,033
Common stock issued for financing cost			0	57,466
Common stock issued for services	0	79,500	79,500	1,888,391
Common stock to be issued for services			0	100,000
Amortization of intangible assets	98,612	98,611	394,446	2,087,908
(Gain) loss on extinguishment of debt	(172,731)	11,068
Change in fair value of derivative liability	98,640	(587,077)	(765,556)	0
Loss On extinguishment of debt			266,111	1,587,027
Non-cash interest expense	0	1,316,846	1,316,846	0
Loss on conversion of convertible debt			11,068	0
Common stock issued in settlement of an obligation			226,172	0
Severance cost note receivable waived			102,387	0
Amortization of debt issuance cost	688,432	32,944	0	100,000
Loss on impairment of intangible assets			0	5,966,452
Decrease in other assets	10,825	0
Changes in operating assets & liabilities:
Increase in interest receivable	0	(256)	1,701	(1,026)
Increase in shareholder advances	150,000	0	(103,230)	(284,574)
Increase in advance taken			47,720	0
Increase in deferred revenue	(7,397)	0	333,125	0
(Increase) decrease in inventory			20,089	(20,089)
Increase in due to first insurance funding			80,614	0
Increase in accounts payable and accrued expenses	219,651	138,052	659,400	277,507
Net cash provided by (used in) operating activities from continuing operations	(141,959)	(703,717)	(2,044,326)	(2,478,769)
Net cash provided by (used in) operating activities from discontinued operations			0	(7,996)
Net cash provided by (used in) operating activities	(141,959)		(2,044,326)	(2,486,765)
CASH FLOW FROM INVESTING ACTIVITIES:
Acquisition of Patents			0	(10,000)
Increase in property and equipment			(8,710)	(40,495)
Net cash provided by (used in) investing activities from continuing operations			(8,710)	(50,495)
Net cash provided by (used in) investing activities from discontinued operations			0	0
Net cash provided by (used in) investing activities	0	0	(8,710)	(50,495)
CASH FLOW FROM FINANCING ACTIVITIES:
Common stock issued under registration statement on Form S-1	175,000	594,870
Proceeds From Convertible Note	0	1,325,000	1,325,000	1,010,000
Common stock issued under registration statement on Form S-3			1,287,261
Repayment of convertible notes	0	(1,243,200)	(1,243,200)
Repayment of promissory note	0	(90,000)	(90,000)	(120,000)
Proceeds from Common Stock under S-1			0	358,538
Common stock issued under SPA		105,000	455,000	1,252,000
Repayment of first insurance funding	(26,781)	(32,873)	(86,706)	7,504
Proceeds from Common stock to be issued under Stock Purchase agreement			0	25,000
Net cash provided by (used in) continuing financing activities	148,219	658,797	1,647,355	2,533,042
Net cash provided by (used in) financing activities	148,219	658,797	1,647,355	2,533,042
Net (decrease) increase in cash and cash equivalents	6,260	(44,920)	(405,681)	(4,218)
Cash and cash equivalents at beginning of period	47,282	452,963	452,963	457,181
Cash and cash equivalents at end of period	53,542	408,043	47,282	452,963
CASH PAID DURING THE PERIOD FOR:
Interest	0	0	177,500	0
Income taxes - net of tax refund	0	0	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES
Common stock issued against common stock to be issued	135,000	125,000	125,000	66,974
Initial derivative liability at issuance of notes	0	2,641,846	2,641,846	0
Convertible note converted to common stock	688,432	32,944	0	1,221,119
Common stock issued on cashless exercise of options	0	28	28	20
Common Stock issued against Common stock to be issued for acquisition	0	4,270,000	4,270,000	0
Common stock issued against CS subscription			46,000	0
Common stock issued for severance			64,197	225,000
Common Stock issued against settlement of debt	60,000		237,057	0
Promissory note refinanced against convertible note			$ 367,931	0
Accrued interest converted to common Stock			32,944
Acquisition Of patents against notes payable and accounts payable			$ 0	240,000
Common stock to be issued for acquisition			$ 0	$ 4,270,000
Initial debt discount at issuance of notes	250,000	1,325,000
Convertible debt issued against settlement of Liabilitie	250,000	0
Initial Debt discount on extinguishment of Notes	209,522	0
Common Stock issued against stock subscription receivable	$ 40,000	$ 0

ORGANIZATION

ORGANIZATION	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
ORGANIZATION
ORGANIZATION	NOTE 1: ORGANIZATION The Company was originally incorporated in Nevada on November 18, 2010, as Axim International Inc. On July 24, 2014, the Company changed its name to AXIM Biotechnologies, Inc. to better reflect its business operations. The Company’s principal executive office is located at 6191 Cornerstone Court E suite 114 San Diego Ca 92121. On August 7, 2014, the Company formed a wholly owned Nevada subsidiary named Axim Holdings, Inc. This subsidiary will be used to help facilitate the anticipated activities planned by the Company. On May 11, 2015 the Company acquired a 100% interest in CanChew License Company a Nevada incorporated licensing Company, through the exchange of 5,826,706 shares of its common stock. In October 2017 the company formed a wholly owned subsidiary in the Netherlands for purposes of holding pharmaceutical licenses as required by the Netherlands regulations and laws. On October 16, 2018, the Company formed a wholly owned disregarded entity Marina Street, LLC as part of improvement of internal control over cash management and bank activities. On March 17, 2020, the Company acquired Sapphire Biotech, Inc., (“Sapphire’) which is research and Development Company that has a mission to improve global cancer care through the development of proprietary therapeutics for inhibiting cancer growth and metastasis. Sapphire is also developing a line of novel diagnostics for early cancer detection, response to treatment, and recurrence monitoring. Additionally, with the onset of the COVID-19 pandemic, the Company decided to begin creating COVID-19 rapid diagnostic tools, including multiple first-in-class COVID-19 neutralizing antibody tests and other innovations. Sapphire’s operations are located in the Greater San Diego Area. COVID-19 impact and related risks The ongoing global outbreak of COVID-19, and the various attempts throughout the world to contain it, have created significant volatility, uncertainty and disruption. In response to government directives and guidelines, health care advisories and employee and other concerns, A number of the Company’s employees have had to work remotely from home and those on site have had to follow the Company’s social distance guidelines, which could impact their productivity. COVID-19 could also disrupt the Company’s operations due to absenteeism by infected or ill members of management or other employees, or absenteeism by members of management and other employees who cannot effectively work remotely but who elect not to come to work due to the illness affecting others in the Company’s office or laboratory facilities, or due to quarantines. Because of COVID-19, travel, visits, and in-person meetings related to The Company’s business have been severely curtailed or canceled and the Company has instead used on-line or virtual meetings to meet with potential customers and others. In addition to operational adjustments, the consequences of the COVID-19 pandemic have led to uncertainties related to The Company’s business growth and ability to forecast the demand for its diagnostic testing and resulting revenues. The full extent to which the COVID-19 pandemic and the various responses to it might impact The Company’s business, operations and financial results will depend on numerous evolving factors that are not subject to accurate prediction and that are beyond The Company’s control. Changes to the Company’s Board of Directors On January 4, 2022, Mauricio Gatto Bellora tendered his resignation as a member of the Company’s Board of Directors, and the Company on that date accepted his resignation. Mr. Bellora’s decision to resign was not the result of any disagreement with the Company. On January 6, 2022, the record holder of 500,000 shares of the Company’s Series C Preferred Stock, representing 100% of the 500,000 shares of Series C Preferred Stock issued and outstanding, which shares are entitled to cast a vote for election of up to four Series C Directors, whether by shareholder meeting (annual or special) or by written consent, acting pursuant to Section 78.320 of the Nevada Revised Statutes and Article III, Section 3 of the Company’s Amended and Restated Bylaws, consented by written consent in lieu of a meeting appointing Blake N. Schroeder to fill the director seat vacated by the resignation of Mauricio Javier Gatto Bellora. Mr. Blake N. Schroeder, 42, began his career with a commercial litigation law firm in Salt Lake City, Utah. Beginning in 2008, Schroeder focused on the sale and marketing of natural products and opening international marketplaces to those products. From 2008 to 2014 Mr. Schroeder served in various capacities at MonaVie, LLC developing international business plans and growing international businesses. From August 2014 to February 2016, Mr. Schroeder served as the Chief Operating Officer of For evergreen International, where he was responsible for global operation and sales of the multinational organization, including oversight of a global supply chain. From 2021 to the present, Mr. Schroeder has served as the Chief Executive Officer and Chairman of the Board of Medical Marijuana, Inc. From 2016 to the present, Mr. Schroeder serves as the chief executive officer of Kannaway USA, LLC, a wholly owned subsidiary of Medical Marijuana, Inc. Medical Marijuana, Inc. is one of the Company’s largest shareholders holding approximately 16.4% of the Company’s common stock, as of January 10, 2022. Mr. Schroeder holds a B.S. in Finance from Utah State University and a law degree from Syracuse University College of Law. Changes in the Business On March 7, 2022, the Company announced that is has shifted its focus for its rapid COVID-19 Neutralizing Antibody (“Nab”)(NAb) Test to become For Research Use Only (“RUO”). The test will provide researchers an important tool for COVID-19 research and is not intended for use in diagnostic procedures. The Company has also entered a separation agreement with Empowered Diagnostics, LLC following the FDA recall of Empowered’s products, including the NabNAb test.	NOTE 1: ORGANIZATION The Company was originally incorporated in Nevada on November 18, 2010, as Axim International Inc. On July 24, 2014, the Company changed its name to AXIM Biotechnologies, Inc. to better reflect its business operations. The Company’s principal executive office is located at 6191 Cornerstone Court E suite 114 San Diego Ca 92121. On August 7, 2014, the Company formed a wholly owned Nevada subsidiary named Axim Holdings, Inc. This subsidiary will be used to help facilitate the anticipated activities planned by the Company. On May 11, 2015 the Company acquired a 100% interest in CanChew License Company a Nevada incorporated licensing Company, through the exchange of 5,826,706 shares of its common stock. In October 2017 the company formed a wholly owned subsidiary in the Netherlands for purposes of holding pharmaceutical licenses as required by the Netherlands regulations and laws. On October 16, 2018, the Company formed a wholly owned disregarded entity Marina Street, LLC as part of improvement of internal control over cash management and bank activities. On March 17, 2020, the Company acquired Sapphire Biotech, Inc., (“Sapphire’) which is research and Development Company that has a mission to improve global cancer care through the development of proprietary therapeutics for inhibiting cancer growth and metastasis. Sapphire is also developing a line of novel diagnostics for early cancer detection, response to treatment, and recurrence monitoring. Additionally, with the onset of the COVID-19 pandemic, the Company decided to begin creating COVID-19 rapid diagnostic tools, including multiple first-in-class COVID-19 neutralizing antibody tests and other innovations. Sapphire’s operations are located in the Greater San Diego Area. COVID-19 impact and related risks The ongoing global outbreak of COVID-19, and the various attempts throughout the world to contain it, have created significant volatility, uncertainty and disruption. In response to government directives and guidelines, health care advisories and employee and other concerns, A number of the Company’s employees have had to work remotely from home and those on site have had to follow the Company’s social distance guidelines, which could impact their productivity. COVID-19 could also disrupt the Company’s operations due to absenteeism by infected or ill members of management or other employees, or absenteeism by members of management and other employees who cannot effectively work remotely but who elect not to come to work due to the illness affecting others in the Company’s office or laboratory facilities, or due to quarantines. Because of COVID-19, certain travel, visits, and in-person meetings related to The Company’s business have been severely curtailed or canceled and the Company has instead used on-line or virtual meetings to meet with potential customers and others. In addition to operational adjustments, the consequences of the COVID-19 pandemic have led to uncertainties related to The Company’s business growth and ability to forecast the demand for its diagnostic testing and resulting revenues. The full extent to which the COVID-19 pandemic and the various responses to it might impact The Company’s business, operations and financial results will depend on numerous evolving factors that are not subject to accurate prediction and that are beyond The Company’s control. Changes to the Company’s Board of Directors On January 4, 2022, Mauricio Gatto Bellora tendered his resignation as a member of the Company’s Board of Directors, and the Company on that date accepted his resignation. Mr. Bellora’s decision to resign was not the result of any disagreement with the Company. On January 6, 2022, the record holder of 500,000 shares of the Company’s Series C Preferred Stock, representing 100% of the 500,000 shares of Series C Preferred Stock issued and outstanding, which shares are entitled to cast a vote for election of up to four Series C Directors, whether by shareholder meeting (annual or special) or by written consent, acting pursuant to Section 78.320 of the Nevada Revised Statutes and Article III, Section 3 of the Company’s Amended and Restated Bylaws, consented by written consent in lieu of a meeting appointing Blake N. Schroeder to fill the director seat vacated by the resignation of Mauricio Javier Gatto Bellora. Mr. Blake N. Schroeder, 42, began his career with a commercial litigation law firm in Salt Lake City, Utah. Beginning in 2008, Schroeder focused on the sale and marketing of natural products and opening international marketplaces to those products. From 2008 to 2014 Mr. Schroeder served in various capacities at MonaVie, LLC developing international business plans and growing international businesses. From August 2014 to February 2016, Mr. Schroeder served as the Chief Operating Officer of for evergreen International, where he was responsible for global operation and sales of the multinational organization, including oversight of a global supply chain. From 2021 to the present, Mr. Schroeder has served as the Chief Executive Officer and Chairman of the Board of Medical Marijuana, Inc. From 2016 to the present, Mr. Schroeder serves as the chief executive officer of Kannaway USA, LLC, a wholly owned subsidiary of Medical Marijuana, Inc. Medical Marijuana, Inc. is one of the Company’s largest shareholders holding approximately 16.4% of the Company’s common stock, as of January 10, 2022. Mr. Schroeder holds a B.S. in Finance from Utah State University and a law degree from Syracuse University College of Law. Changes in the Business On March 7, 2022, the Company announced that is has shifted its focus for its rapid COVID-19 Neutralizing Antibody (“Nab”)(NAb) Test to become For Research Use Only (“RUO”). The test will provide researchers an important tool for COVID-19 research and is not intended for use in diagnostic procedures. The Company has also entered a separation agreement with Empowered Diagnostics, LLC following the FDA recall of Empowered’s products, including the NabNAb test.

ACQUISITION OF INTELLECTUAL PRO

ACQUISITION OF INTELLECTUAL PROPERTY OF ADVANCED TEAR DIAGNOSTIC, LLC.	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
ACQUISITION OF INTELLECTUAL PROPERTY OF ADVANCED TEAR DIAGNOSTIC, LLC.
ACQUISITION OF INTELLECTUAL PROPERTY OF ADVANCED TEAR DIAGNOSTIC, LLC.	NOTE 2: ACQUISITION OF INTELLECTUAL PROPERTY OF ADVANCED TEAR DIAGNOSTIC, LLC. AXIM entered into two substantially contemporaneous transactions to acquire patents and 510(K) Licenses from Advanced Tear Diagnostics, LLC (the “Seller”) (collectively, the “Asset Acquisition”) for a total amount of $4,520,000. The first transaction occurred on July 29, 2021, in which AXIM purchased five patents (the “Patents”) from the Seller for $250,000 (which includes assuming and paying $30,000 of the Seller’s liabilities). The bulk of the purchase price ($210,000) was in a note that requires seven equal monthly payments of $30,000, which payment started on September 3, 2021. The second transaction occurred on August 26, 2021, in which AXIM purchased certain eye disease diagnostic technology, which consisted of a 510(K) license for Lactoferrin, a biomarker for dry eye disease and a 510(K) license for IgE, a biomarker for allergic ocular reaction (collectively, the “510(K) Licenses”). The purchase price for the 510(K) Licenses was $4,270,000, which price was paid by issuing to the Seller 7 million shares of AXIM restricted common stock. Together, the Patents and the 510(K) Licenses constitute the acquired technology asset (the “Technology Asset”), which for accounting purposes, are considered one unit of account. We are amortizing the Technology Asset ratably over the 11.54 average remaining life of the Patents. In accordance with FASB’s requirements for accounting for business combinations (FASB Accounting Standards Codification, Topic 805, Business Combinations	NOTE 2: ACQUISITION OF INTELLECTUAL PROPERTY OF ADVANCED TEAR DIAGNOSTIC, LLC. AXIM entered into two substantially contemporaneous transactions to acquire patents and 510(K) Licenses from Advance Tear Diagnostics, LLC (the “Seller”) (collectively, the “Asset Acquisition”) for a total amount of $4,520,000. The first transaction occurred on July 29, 2021, in which AXIM purchased five patents (the “Patents”) from the Seller for $250,000 (which includes assuming and paying $30,000 of the Seller’s liabilities). The bulk of the purchase price ($210,000) was in a note that requires seven equal monthly payments of $30,000, which payment started on September 3, 2021. The second transaction occurred on August 26, 2021, in which AXIM purchased certain eye disease diagnostic technology, which consisted of a 510(K) license for Lactoferrin, a biomarker for dry eye disease and a 510(K) license for IgE, a biomarker for allergic ocular reaction (collectively, the “510(K) Licenses”). The purchase price for the 510(K) Licenses was $4,270,000, which price was paid by issuing to the Seller 7 million shares of AXIM restricted common stock. Together, the Patents and the 510(K) Licenses constitute the acquired technology asset (the “Technology Asset”), which for accounting purposes, are considered one unit of account. We are amortizing the Technology Asset ratably over the 11.54 average remaining life of the Patents. In accordance with FASB’s requirements for accounting for business combinations (FASB Accounting Standards Codification, Topic 805, Business Combinations

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
BASIS OF PRESENTATION
BASIS OF PRESENTATION	NOTE 3: BASIS OF PRESENTATION: The interim unaudited condensed financial statements included herein reflect all material adjustments (consisting of normal recurring adjustments and reclassifications and non-recurring adjustments) which, in the opinion of the Company’s management, are ordinary and necessary for a fair presentation of results for the interim periods. Certain information and footnote disclosures required under generally accepted accounting principles in the United States of America (“GAAP”) have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). The Company’s management believes the disclosures are adequate to make the information presented not misleading. The condensed balance sheet information as of December 31, 2022 was derived from the Company’s annual report on Form 10-K for the fiscal year ended December 31, 2022 (“2022 Annual Report”), filed with the SEC pursuant to Section 13 or 15(d) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), on April 17, 2023. These interim unaudited condensed financial statements should be read in conjunction with the 2022 Annual Report. The results of operations for the three months ended March 31, 2023 are not necessarily indicative of the results to be expected for the entire fiscal year or for any other period. Principles of Consolidation The consolidated financial statements include the accounts of Axim Biotechnologies, Inc. and its wholly owned subsidiaries Axim Holdings, Inc., Marina Street LLC, Axim Biotechnologies (the Netherland Company) and Sapphire Biotech, Inc. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant inter-company balances and transactions have been eliminated upon consolidation.	NOTE 3: BASIS OF PRESENTATION: The consolidated financial statements of AXIM Biotechnologies, Inc. (formerly Axim International, Inc.) as of December 31, 2022, and 2021 have been prepared in accordance with United States generally accepted accounting principles (“US GAAP”). Principles of Consolidation The consolidated financial statements include the accounts of Axim Biotechnologies, Inc. and its wholly owned subsidiaries Axim Holdings, Inc., Marina Street LLC, Axim Biotechnologies (the Netherland Company) and Sapphire Biotech, Inc. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant inter-company balances and transactions have been eliminated upon consolidation.

GOING CONCERN

GOING CONCERN	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
GOING CONCERN
GOING CONCERN	NOTE 4: GOING CONCERN The Company’s consolidated financial statements have been presented assuming that the Company will continue as a going concern. As shown in the consolidated financial statements, the Company has negative working capital of $4,806,775 and has an accumulated deficit of $66,887,804, has cash used in operating activities of continuing operations $141,959. The Company extinguished its old debt and entered in debt exchange agreement. On April 16, 2018, the Company entered into a Stock Purchase Agreement and sold 1,945,000 shares of our common stock registered under the Registration Statement on Form S-3 declared effective by the Securities and Exchange Commission on September 14, 2017. On March 11, 2019 the company issued shares in accordance with an SPA dated August 1, 2018 which the amount reduced due to shareholder by $400,000. During the three months ended March 31, 2023, the Company raised additional capital of $175,000 through its S-1. This capital provides funds for research, development, and ongoing operations. The Company intends to raise substantial additional capital through private placements of debt and equity securities, but there can be no assurance that these funds will be available on terms acceptable to the Company or will be sufficient to enable the Company to fully complete its development activities or sustain operations. If the Company is unable to raise sufficient additional funds, it will have to develop and implement a plan to further extend payables, reduce overhead, or scale back its current business plan until sufficient additional capital is raised to support further operations. There can be no assurance that such a plan will be successful. That will raise a doubt about the ability of the Company to continue as a going concern. The unaudited condensed consolidated financial statements do not include any adjustments related to the recoverability of assets and classification of liabilities that might be necessary should the Company be unable to continue in operation.	NOTE 4: GOING CONCERN The Company’s consolidated financial statements have been presented assuming that the Company will continue as a going concern. As shown in the consolidated financial statements, the Company has negative working capital of $3,288,515 and has an accumulated deficit of $64,125,176, has cash used in operating activities of continuing operations $2,044,326. During the year ended December 31, 2022 and 2021, the Company raised additional capital of $1,742,261 and $1,610,537 through Stock Purchase Agreements. This capital provides funds for research, development, and ongoing operations. The Company intends to raise substantial additional capital through private placements of debt and equity securities, but there can be no assurance that these funds will be available on terms acceptable to the Company or will be sufficient to enable the Company to fully complete its development activities or sustain operations. If the Company is unable to raise sufficient additional funds, it will have to develop and implement a plan to further extend payables, reduce overhead, or scale back its current business plan until sufficient additional capital is raised to support further operations. There can be no assurance that such a plan will be successful. That will raise a doubt about the ability of the Company to continue as a going concern. The consolidated financial statements do not include any adjustments related to the recoverability of assets and classification of liabilities that might be necessary should the Company be unable to continue in operation.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
SIGNIFICANT ACCOUNTING POLICIES
SIGNIFICANT ACCOUNTING POLICIES	NOTE 5: SIGNIFICANT ACCOUNTING POLICIES Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements as well as the reported amounts of revenue and expenses during reporting periods. Actual results could differ from these estimates. Significant estimates are assumptions about collection of useful life of intangible assets and assumptions used in Black-Scholes-Merton, or BSM, valuation methods, such as expected volatility, risk-free interest rate and expected dividend rate. Operating lease We lease property under various operating leases which are disclosed on our Balance sheet in accordance with ASC 842. Risks and uncertainties The Company operates in a dynamic and highly competitive industry and is subject to risks and uncertainties common to early-stage companies in the biotechnology industry, including, but not limited to, development by competitors of new technological innovations, protection of proprietary technology, dependence on key personnel, contract manufacturer and contract research organizations, compliance with government regulations and the need to obtain additional financing to fund operations. Product candidates currently under development will require significant additional research and development efforts, including extensive preclinical studies and clinical trials and regulatory approval, prior to commercialization. These efforts require significant amounts of additional capital, adequate personnel infrastructure and extensive compliance and reporting. The Company believes that changes in any of the following areas could have a material adverse effect on the Company’s future financial position, results of operations, or cash flows; ability to obtain future financing; advances and trends in new technologies and industry standards; results of clinical trials; regulatory approval and market acceptance of the Company’s products; development of sales channels; certain strategic relationships; litigation or claims against the Company based on intellectual property, patent, product, regulatory, or other factors; and the Company’s ability to attract and retain employees necessary to support its growth. Products developed by the Company require approvals from the U.S. Food and Drug Administration (“FDA”) or other international regulatory agencies prior to commercial sales. There can be no assurance that the Company’s research and development will be successfully completed, that adequate protection for the Company’s intellectual property will be obtained or maintained, that the products will receive the necessary approvals, or that any approved products will be commercially viable. If the Company was denied approval, approval was delayed or the Company was unable to maintain approval, it could have a materially adverse impact on the Company. Even if the Company’s product development efforts are successful, it is uncertain when, if ever, the Company will generate revenue from product sales. The Company operates in an environment of rapid change in technology and substantial competition from other pharmaceutical and biotechnology companies. In addition, the Company is dependent upon the services of its employees, consultants and other third parties. Beginning in late 2019, the outbreak of a novel strain of virus named SARS-CoV-2 (severe acute respiratory syndrome coronavirus 2), or coronavirus, which causes coronavirus disease 2019, or COVID-19, has evolved into a global pandemic. The extent of the impact of the coronavirus outbreak on the Company’s business will depend on certain developments, including the duration and spread of the outbreak and the extent and severity of the impact on the Company’s clinical trial activities, research activities and suppliers, all of which are uncertain and cannot be predicted. At this point, the extent to which the coronavirus outbreak may materially impact the Company’s financial condition, liquidity or results of operations is uncertain. The Company has expended and will continue to expend substantial funds to complete the research, development and clinical testing of product candidates. The Company also will be required to expend additional funds to establish commercial-scale manufacturing arrangements and to provide for the marketing and distribution of products that receive regulatory approval. The Company may require additional funds to commercialize its products. The Company is unable to entirely fund these efforts with its current financial resources. If adequate funds are unavailable on a timely basis from operations or additional sources of financing, the Company may have to delay, reduce the scope of or eliminate one or more of its research or development programs which would materially and adversely affect its business, financial condition and operations. There have been no material changes in the accounting policies from those disclosed in the financial statements and the related notes included in the Form 10-K. Cash equivalents The Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. As of March 31, 2023, the Company had no cash equivalents. Cash and cash equivalents are maintained at financial institutions and, at times, balances may exceed federally insured limits. The Company had no uninsured balances at March 31, 2023 and December 31, 2022. The Company has never experienced any losses related to these balances. Accounts Receivable It is the Company’s policy to review accounts receivable at least on a monthly basis for conductibility and follow up with customers accordingly. Covid19 has slowed collection as our customers are in a mandated pause. We do not have geographic concentration of customers. Concentrations At March 31, 2023 and December 31, 2022, there were no accounts receivable. For the three months ended March 31, 2023 one customer accounted for 100% of total revenue. There was no revenue for the three months ending March 31, 2022. Property and equipment Property and equipment are carried at cost less accumulated depreciation. Depreciation is computed using straight-line method over the estimated useful life. New assets and expenditures that extend the useful life of property or equipment are capitalized and depreciated. Expenditures for ordinary repairs and maintenance are charged to operations as incurred. The Company’s property and equipment consisted of the following at March 31, 2023 and December 31, 2022, respectively. March 31, 2023 December 31, 2022 Equipment $ 183,992 $ 183,992 Less: accumulated depreciation $ 98,295 $ 90,152 $ 85,697 $ 93,840 Depreciation expense was $8,143 and $7,916 for the three months ended March 31, 2023 and 2022, respectively. Intangible Assets Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in each business combination. We conduct an impairment analysis for goodwill annually in the fourth quarter or more frequently if indicators of impairment exist or if a decision is made to sell or exit a business. Significant judgments are involved in determining if an indicator of impairment has occurred. Such indicators may include deterioration in general economic conditions, negative developments in equity and credit markets, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows, or a trend of negative or declining cash flows over multiple periods, among others. The fair value that could be realized in an actual transaction may differ from that used to evaluate the impairment of goodwill. We first may assess qualitative factors to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the quantitative goodwill impairment test included in U.S. GAAP. To the extent our assessment identifies adverse conditions, or if we elect to bypass the qualitative assessment, goodwill is tested using a quantitative impairment test. Impairment of Indefinite-Lived Intangible Assets For indefinite-lived intangible assets such as in-process research and development (IPRD), we conduct an impairment analysis annually in the fourth quarter or more frequently if indicators of impairment exist. We first perform a qualitative assessment to determine if it is more likely than not that the carrying amount of each of the in-process research and development assets exceeds its fair value. The qualitative assessment requires the consideration of factors such as recent market transactions, macroeconomic conditions, and changes in projected future cash flows. If we determine it is more likely than not that the fair value is less than its carrying amount of the in-process research and development assets, a quantitative assessment is performed. The quantitative assessment compares the fair value of the in-process research and development assets to its carrying amount. If the carrying amount exceeds its fair value, an impairment loss is recognized for the excess. We elected to perform a quantitative assessment of indefinite-lived intangible assets and determined that the fair value of the goodwill and IPRD related to the Sapphire acquisition was less than its carrying amount and that in-process research and development were fully impaired. The Company’s intangible assets relating to continuing operations consisted of the following at March 31, 2023 and December 31, 2022, respectively. March 31, December 31, 2023 2022 Patents $ 250,000 $ 250,000 Licenses 4,270,000 4,270,000 4,520,000 4,520,000 Less: accumulated amortization 629,184 530,573 $ 3,890,816 $ 3,989,427 Estimated aggregate amortization expense for each of the five succeeding years ending December 31 is as follows: 2023 2024 2025 2026 2027 2028 and thereafter Amortization expense $ 293,423 $ 391,230 $ 391,230 $ 391,230 $ 391,230 $ 2,033,277 Amortization expense recorded for the three months ended March 31, 2023 and 2022 was $98,612 and $98,612; respectively. Revenue Recognition The Company follows the guidance contained in Topic 606 (FASB ASC 606). The core principle of Topic 606 (FASB ASC 606) is that an entity should recognize revenue to depict the transfer of goods of services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The revenue recognition guidance contained in Topic 606, to follow the five-step revenue recognition model along with other guidance impacted by this standard: (1) identify the contract with the customer; (2) identify the performance obligations in the contract; (3) determine the transportation price; (4) allocate the transportation price; (5) recognize revenue when or as the entity satisfies a performance obligation. All revenue was from operations that were divested. Revenues are recognized when title for goods is transferred; non-refundable fees and proceeds from irrevocable agreements recognized when inflows or other enhancements of assets of the Company are received. Revenues from continuing operations recognized for three months ended March 31, 2023 and 2022 amounted to $0 and $0, respectively. Fair Value Measurements The Company applies the guidance that is codified under ASC 820-10 related to assets and liabilities recognized or disclosed in the financial statements at fair value on a recurring basis. ASC 820-10 defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. The Company’s financial instruments are cash and cash equivalents, accounts receivable, accounts payable, notes payable, and long-term debt. The recorded values of cash and cash equivalents and accounts payable approximate their fair values based on their short-term nature. The recorded values of notes payable and long-term debt approximate their fair values, as interest approximates market rates. ASC 820-10 clarifies that fair value is an exit price, representing the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants based on the highest and best use of the asset or liability. As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or liability. ASC 820-10 requires valuation techniques to measure fair value that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized as follows: Fair Value Hierarchy Inputs to Fair Value Methodology Level 1 Quoted prices in active markets for identical assets or liabilities Level 2 Quoted prices for similar assets or liabilities; quoted markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the financial instrument; inputs other than quoted prices that are observable for the asset or liability; or inputs that are derived principally from, or corroborated by, observable market information Level 3 Pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption is unobservable or when the estimation of fair value requires significant management judgment All items required to be recorded or measured on a recurring basis are based upon Level 3 inputs. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. The Company recognizes its derivative liabilities as Level 3 and values its derivatives using the methods discussed below. While the Company believes that its valuation methods are appropriate and consistent with other market participants, it recognizes that the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. The primary assumptions that would significantly affect the fair values using the methods discussed are that of volatility and market price of the underlying common stock of the Company. Items recorded or measured at fair value on a recurring basis in the accompanying condensed consolidated financial statements consisted of the following items as of March 31, 2023. Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,122,981 $ - $ - $ 1,122,981 Derivative liabilities - Insufficient shares $ 2,033,774 $ 2,033,774 December 31, 2022 Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,648,831 $ - $ - $ 1,648,831 Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “Accounting for Derivative Instruments and Hedging Activities.” Professional standards generally provide three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instruments are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of “Conventional Convertible Debt Instrument.” The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability. Income Taxes The Company follows Section 740-10, Income tax (“ASC 740-10”) Fair Value Measurements and Disclosures of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Operations in the period that includes the enactment date. The Company recognizes deferred tax assets to the extent that the Company believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including reversals of any existing taxable temporary differences, projected future taxable income, tax planning strategies, and the results of recent operations. If the Company determines that it would be able to realize a deferred tax asset in the future in excess of any recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25. No amounts were accrued for the payment of interest and penalties as of March 31, 2023 and December 31, 2022 respectively. The Company is not aware of any uncertain tax positions that could result in significant additional payments, accruals, or other material deviation for the Three Months ended March 31, 2023 and 2022 respectively. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the “Cares Act”) was enacted. The CARES Act included loans and grants to certain businesses, and temporary amendments to the Internal Revenue Code which changed net loss carryforward and back provisions and the business interest expenses limitation. Under the CARES Act provisions, the most relevant income tax considerations to Oncocyte relate to the amounts received under the Paycheck Protection Program loan program and the possible forgiveness of those loans by the SBA. On December 21, 2020, the U.S. president has signed into law the “Consolidated Appropriations Act, 2021” which includes further COVID-19 economic relief and extension of certain expiring tax provisions. The relief package includes a tax provision clarifying that businesses with forgiven PPP loans can deduct regular business expenses that are paid for with the loan proceeds for federal tax purposes. Additional pandemic relief tax measures include an expansion of the employee retention credit, enhanced charitable contribution deductions, and a temporary full deduction for business expenses for food and beverages provided by a restaurant. Concentrations of Credit Risk Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash and cash equivalents. The Company had $0 and $0 allowance for doubtful accounts at March 31, 2023 and 2022, respectively and had $0 accounts receivable at March 31, 2023 and $0 at December 31, 2022. Net Loss per Common Share Net loss per common share is computed pursuant to section 260-10-45 Earnings Per Share (“ASC 260-10”) of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding and the member potentially outstanding during each period. In periods when a net loss is experienced, only basic net loss per share is calculated because to do otherwise would be anti-dilutive. There were common share equivalents 185,766,420 at March 31, 2023 and 47,298,693 at December 31, 2022. For the period ended March 31, 2023 these potential shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share. If necessary, the company would increase authorized shares to honor conversion agreements. The company recognized a derivative short share expense for the quarter ending March 31, 2023 in the amount of 2,033,074 as a result of authorized shares being insufficient to redeem convertible securities and notes. This will be corrected in Quarter ending June 30, 2023. See subsequent events. Stock Based Compensation All stock-based payments to employees and to nonemployee directors for their services as directors, including any grants of restricted stock and stock options, are measured at fair value on the grant date and recognized in the statements of operations as compensation or other expense over the relevant service period. Stock-based payments to nonemployees are recognized as an expense over the period of performance. Such payments are measured at fair value at the earlier of the date a performance commitment is reached, or the date performance is completed. In addition, for awards that vest immediately and are non-forfeitable the measurement date is the date the award is issued. The Company accounts for stock options issued to non-employees based on the estimated fair value of the awards using the Black-Scholes option pricing model in accordance with ASC 505-50, Equity-Based Payment to Non-employees Research and Development The Company accounts for research and development costs in accordance with the Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and development costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. For the three months ended March 31, 2023 and 2022 the Company incurred research and development expenses of $20,336 and $44,193 from continuing operations, respectively. The Company has entered into various agreements with CROs. The Company’s research and development accruals are estimated based on the level of services performed, progress of the studies, including the phase or completion of events, and contracted costs. The estimated costs of research and development provided, but not yet invoiced, are included in accrued liabilities on the balance sheet. If the actual timing of the performance of services or the level of effort varies from the original estimates, the Company will adjust the accrual accordingly. Payments made to CROs under these arrangements in advance of the performance of the related services are recorded as prepaid expenses and other current assets until the services are rendered. Material Equity Instruments The Company evaluates stock options, stock warrants and other contracts (convertible promissory note payable) to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for under the relevant sections of ASC 815-40, Derivative Instruments and Hedging: Contracts in Entity’s Own Equity (“ASC 815”). Certain of the Company’s embedded conversion features on debt and outstanding warrants are treated as derivative liabilities for accounting purposes under ASC 815-40 due to insufficient authorized shares to settle these outstanding contracts. Pursuant to SEC staff guidance that permits a sequencing approach based on the use of ASC 840-15-25 which provides guidance for contracts that permit partial net share settlement. The sequencing approach may be applied in one of two ways: contracts may be evaluated based on (1)earliest issuance date or (2) latest maturity date. In the case of insufficient authorized share capital available to fully settle outstanding contracts, the Company utilizes the earliest maturity date sequencing method to reclassify outstanding contracts as derivative instruments. These contracts are recognized currently in earnings until such time as the convertible notes or warrants are exercised, expire, the related rights have been waived and/or the authorized share capital has been amended to accommodate settlement of these contracts. These instruments do not trade in an active securities market. Recently Issued Accounting Standards Accounting Standards Implemented Since December 31, 2022 ASC Update 2021-04 Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (a consensus of the FASB Emerging Issues Task Force). The amendments in this Update affect all entities that issue freestanding written call options that are classified in equity. Specifically, the amendments affect those entities when a freestanding equity-classified written call option is modified or exchanged and remains equity classified after the modification or exchange. The amendments that relate to the recognition and measurement of EPS for certain modifications or exchanges of freestanding equity-classified written call options affect entities that present EPS in accordance with the guidance in Topic 260, Earnings Per Share. The amendments in this Update do not apply to modifications or exchanges of financial instruments that are within the scope of another Topic. That is, accounting for those instruments continues to be subject to the requirements in other Topics. The amendments in this Update do not affect a holder’s accounting for freestanding call options. ASC Update No. 2020-10 In October 2020, the FASB issued ASC Update No. 2020-10, Codification Improvements. Update No. 2020-10 amends a wide variety of Topics in the Codification in order to improve the consistency of the Codification and the application thereof, while leaving Generally Accepted Accounting Principles unchanged. ASC Update No. 2020-06 In August 2020, the FASB issued ASC Update No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. The amendments in Update No. 2020-06 simplify the complexity associated with applying U.S. GAAP for certain financial instruments with characteristics of liabilities and equity. More specifically, the amendments focus on the guidance for convertible instruments and derivative scope exception for contracts in an entity’s own equity. Other recent accounting pronouncements issued by the FASB and the SEC did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.	NOTE 5: SIGNIFICANT ACCOUNTING POLICIES Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements as well as the reported amounts of revenue and expenses during reporting periods. Actual results could differ from these estimates. Significant estimates are assumptions about collection of accounts receivable, useful life of intangible assets, impairment analysis, derivative liability and assumptions used in Black-Scholes-Merton, or BSM, valuation methods, such as expected volatility, risk-free interest rate and expected dividend rate. Operating lease We lease property under various operating leases which are disclosed on our Balance sheet in accordance with ASC 842. Risks and uncertainties The Company operates in a dynamic and highly competitive industry and is subject to risks and uncertainties common to early-stage companies in the biotechnology industry, including, but not limited to, development by competitors of new technological innovations, protection of proprietary technology, dependence on key personnel, contract manufacturer and contract research organizations, compliance with government regulations and the need to obtain additional financing to fund operations. Product candidates currently under development will require significant additional research and development efforts, including extensive preclinical studies and clinical trials and regulatory approval, prior to commercialization. These efforts require significant amounts of additional capital, adequate personnel infrastructure and extensive compliance and reporting. The Company believes that changes in any of the following areas could have a material adverse effect on the Company’s future financial position, results of operations, or cash flows; ability to obtain future financing; advances and trends in new technologies and industry standards; results of clinical trials; regulatory approval and market acceptance of the Company’s products; development of sales channels; certain strategic relationships; litigation or claims against the Company based on intellectual property, patent, product, regulatory, or other factors; and the Company’s ability to attract and retain employees necessary to support its growth. Products developed by the Company require approvals from the U.S. Food and Drug Administration (“FDA”) or other international regulatory agencies prior to commercial sales. There can be no assurance that the Company’s research and development will be successfully completed, that adequate protection for the Company’s intellectual property will be obtained or maintained, that the products will receive the necessary approvals, or that any approved products will be commercially viable. If the Company was denied approval, approval was delayed or the Company was unable to maintain approval, it could have a materially adverse impact on the Company. Even if the Company’s product development efforts are successful, it is uncertain when, if ever, the Company will generate revenue from product sales. The Company operates in an environment of rapid change in technology and substantial competition from other pharmaceutical and biotechnology companies. In addition, the Company is dependent upon the services of its employees, consultants and other third parties. Beginning in late 2019, the outbreak of a novel strain of virus named SARS-CoV-2 (severe acute respiratory syndrome coronavirus 2), or coronavirus, which causes coronavirus disease 2019, or COVID-19, has evolved into a global pandemic. The extent of the impact of the coronavirus outbreak on the Company’s business will depend on certain developments, including the duration and spread of the outbreak and the extent and severity of the impact on the Company’s clinical trial activities, research activities and suppliers, all of which are uncertain and cannot be predicted. At this point, the extent to which the coronavirus outbreak may materially impact the Company’s financial condition, liquidity or results of operations is uncertain. The Company has expended and will continue to expend substantial funds to complete the research, development and clinical testing of product candidates. The Company also will be required to expend additional funds to establish commercial-scale manufacturing arrangements and to provide for the marketing and distribution of products that receive regulatory approval. The Company may require additional funds to commercialize its products. The Company is unable to entirely fund these efforts with its current financial resources. If adequate funds are unavailable on a timely basis from operations or additional sources of financing, the Company may have to delay, reduce the scope of or eliminate one or more of its research or development programs which would materially and adversely affect its business, financial condition and operations. There have been no material changes in the accounting policies from those disclosed in the financial statements and the related notes included in the Form 10-K. Cash equivalents The Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. As of December 31, 2022, the Company had no cash equivalents. Cash and cash equivalents are maintained at financial institutions and, at times, balances may exceed federally insured limits. The Company had no uninsured balances at December 31, 2022. The Company has never experienced any losses related to these balances. Accounts Receivable It is the Company’s policy to review accounts receivable at least on a monthly basis for conductibility and follow up with customers accordingly. Covid19 has slowed collection as our customers are in a mandated pause. We do not have geographic concentration of customers. Concentrations At December 31, 2022, there was no accounts receivable. For the year ended December 31, 2022, one customer accounted for 100% of total revenue. For the year ended December 31, 2021 one customer accounted for 100% customer accounted. Revenue was all generated from normal operations for the twelve months ending December 31, 2022 and 2021. Property and equipment Property and equipment are carried at cost less accumulated depreciation. Depreciation is computed using straight-line method over the estimated useful life. New assets and expenditures that extend the useful life of property or equipment are capitalized and depreciated. Expenditures for ordinary repairs and maintenance are charged to operations as incurred. The Company’s property and equipment relating to continuing operations consisted of the following at December 31, 2022 and 2021, respectively, and none related to discontinued operations. December 31, 2022 December 31, 2021 Equipment of continuing operations $ 183,992 $ 175,283 Less: accumulated depreciation 90,152 58,473 $ 93,840 $ 116,810 Depreciation expense was $31,680 and $27,778 for the years ended December 31, 2022 and 2021, respectively. Intangible Assets Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in each business combination. We conduct an impairment analysis for goodwill annually in the fourth quarter or more frequently if indicators of impairment exist or if a decision is made to sell or exit a business. Significant judgments are involved in determining if an indicator of impairment has occurred. Such indicators may include deterioration in general economic conditions, negative developments in equity and credit markets, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows, or a trend of negative or declining cash flows over multiple periods, among others. The fair value that could be realized in an actual transaction may differ from that used to evaluate the impairment of goodwill. There is no goodwill balance as of December 31, 2022. We first may assess qualitative factors to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the quantitative goodwill impairment test included in U.S. GAAP. To the extent our assessment identifies adverse conditions, or if we elect to bypass the qualitative assessment, goodwill is tested using a quantitative impairment test. Impairment of Indefinite-Lived Intangible Assets For indefinite-lived intangible assets such as in-process research and development (IPRD), we conduct an impairment analysis annually in the fourth quarter or more frequently if indicators of impairment exist. We first perform a qualitative assessment to determine if it is more likely than not that the carrying amount of each of the in-process research and development assets exceeds its fair value. The qualitative assessment requires the consideration of factors such as recent market transactions, macroeconomic conditions, and changes in projected future cash flows. If we determine it is more likely than not that the fair value is less than its carrying amount of the in-process research and development assets, a quantitative assessment is performed. The quantitative assessment compares the fair value of the in-process research and development assets to its carrying amount. If the carrying amount exceeds its fair value, an impairment loss is recognized for the excess. We elected to perform a quantitative assessment of indefinite-lived intangible assets and determined that the fair value of the goodwill and IPRD related to the Sapphire acquisition was less than its carrying amount and that in-process research and development were fully impaired. The Company’s intangible assets relating to continuing operations and discontinued operations consisted of the following at December 31, 2022 and 2021, respectively: December 31, December 31, 2022 2021 Patents $ 250,000 $ 250,000 Licenses 4,270,000 4,270,000 4,520,000 4,520,000 Less: accumulated amortization 530,573 136,127 $ 3,989,427 $ 4,383,873 Estimated aggregate amortization expense for each of the five succeeding years ending December 31 is as follows: 2023 2024 2025 2026 2027 2028 and onwards Amortization expense $ 391,230 $ 391,230 $ 391,230 $ 391,230 $ 391,230 $ 2,033,277 Amortization expense recorded for the years ended December 31, 2022 and 2021 was $394,446 and $2,087,908; respectively. Goodwill and Intangible assets were impaired resulting in a net impairment loss in 2021 of $5,966,452, resulting from an FDA decision not to approve our COVID test. This impairment was not recorded until December 31, 2021. Revenue Recognition The Company follows the guidance contained in Topic 606 (FASB ASC 606). The core principle of Topic 606 (FASB ASC 606) is that an entity should recognize revenue to depict the transfer of goods of services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The revenue recognition guidance contained in Topic 606, to follow the five-step revenue recognition model along with other guidance impacted by this standard: (1) identify the contract with the customer; (2) identify the performance obligations in the contract; (3) determine the transportation price; (4) allocate the transportation price; (5) recognize revenue when or as the entity satisfies a performance obligation. All revenue was from operations that were divested. Revenues are recognized when title for goods is transferred; non-refundable fees and proceeds from irrevocable agreements recognized when inflows or other enhancements of assets of the Company are received. Revenues from continuing operations recognized for twelve months ended December 31, 2022 and 2021 amounted to $8,875 and $60,460, respectively. Revenues from discontinued operations recognized for twelve months ended December 31, 2022 and 2021 amounted to $0 and $0, respectively. Collaboration Revenue Revenue recognition for collaboration agreements will require significant judgment. The Company’s assessments and estimates are based on contractual terms, historical experience and general industry practice. Revisions in these values or estimations have the effect of increasing or decreasing collaboration revenue in the period of revision. On August 21, 2020, the Company entered into a Distribution, License and Supply Agreement (“License Agreement”) with Empowered Diagnostics, LLC (“Empowered Diagnostics”“). The License Agreement provides Empowered Diagnostics with a right to commercialize The company’s products worldwide with the exception of Mexico. Under the License Agreement, the company is responsible for applying for and obtaining necessary regulatory approvals in the US and EU, as well as marketing, sales and distribution of the products. Empowered Diagnostics will pay a transfer price for all licensed products, and upon achievement of certain regulatory and sales milestones, the Company may receive payments from Empowered Diagnostics equal to 8% of the monthly gross revenue. Agreement continues until terminated by mutual consent or uncorrected breach. This agreement with Empowered Diagnostics was terminated in February, 2022. The Company did not recognize any revenue from this agreement, Grant Income In 2021 the Company has received government grants to drive its research and development efforts. Through these government grants, the government has provided funding for the Company to perform research and development activities which will assist in developing its products. The Company believes the government entities funding these grants are interested in the Company advancing its underlying technologies through research activities and not providing incentives for hiring employees or building facilities that would suggest that the grant monies are not for specific research activities. In determining how to classify the monies received under government grants, the Company acknowledges that there is no specific guidance under US GAAP and that the FASB and AICPA have often drawn upon the guidance in IAS 20 for classification. In considering the alternatives provided by IAS 20 for the presentation of these grants in the Company’s financial statements, the Company believes that recognizing the government grant proceeds as a component of other revenue is a better reflection of the economics of the arrangements as the Company earns the funding through the performance of research and development which is not one of the Company’s primary business activities or central to its operations. The Company believes that presenting research and development funding from government grants, as other revenue provides consistency in our financial reporting. The Company also believes that this presentation clearly presents to users of its financial statements in one line the Company’s sources of funding from these grants. The Company notes that there are no contingencies associated with the receipt of or ability to retain the funds under the grant, other than undertaking and performing the related research and development activities. The Company recognizes funds received from contractual research and development services and from government grants as other revenue. These contracts and grants are not considered an ongoing major and central operation of the Company’s business. Our Income from Grants from Government for the years ended December 31, 2022 and 2021, was $-0- and $279,981 respectively. Cost of Sales Cost of sales includes the purchase cost of products sold and all costs associated with getting the products to the customers including buying and transportation costs. Cost of sales all related to discontinued operations. Shipping Costs Shipping and handling costs billed to customers are recorded in sales. Shipping costs incurred by the company are recorded in general and administrative expenses. Shipping costs all related to discontinued operations. Fair Value Measurements The Company applies the guidance that is codified under ASC 820-10 related to assets and liabilities recognized or disclosed in the financial statements at fair value on a recurring basis. ASC 820-10 defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. The Company’s financial instruments are cash and cash equivalents, accounts receivable, accounts payable, notes payable, and long-term debt. The recorded values of cash and cash equivalents and accounts payable approximate their fair values based on their short-term nature. The recorded values of notes payable and long-term debt approximate their fair values, as interest approximates market rates. Fair Value Measurements (continued) ASC 820-10 clarifies that fair value is an exit price, representing the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants based on the highest and best use of the asset or liability. As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or liability. ASC 820-10 requires valuation techniques to measure fair value that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized as follows: Fair Value Hierarchy Inputs to Fair Value Methodology Level 1 Quoted prices in active markets for identical assets or liabilities Level 2 Quoted prices for similar assets or liabilities; quoted markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the financial instrument; inputs other than quoted prices that are observable for the asset or liability; or inputs that are derived principally from, or corroborated by, observable market information Level 3 Pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption is unobservable or when the estimation of fair value requires significant management judgment All items required to be recorded or measured on a recurring basis are based upon Level 3 inputs. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. The Company recognizes its derivative liabilities as Level 3 and values its derivatives using the methods discussed below. While the Company believes that its valuation methods are appropriate and consistent with other market participants, it recognizes that the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. The primary assumptions that would significantly affect the fair values using the methods discussed are that of volatility and market price of the underlying common stock of the Company. The Company’s acquired goodwill with a carrying amount of $2,458,233 were written down to zero, resulting in an impairment charge of $2,458,233, which was included in earnings for the period ending September 30, 2020. In-process Research and Development with a carrying amount of $5,848,219 was written down to its implied fair value of zero, resulting in an impairment charge of $5,848,219, which was included in earnings for the period ending December 31, 2021. Items recorded or measured at fair value on a recurring basis in the accompanying consolidated financial statements consisted of the following items as of December 31, 2022 Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,648,831 $ - $ - $ 1,648,831 Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “Accounting for Derivative Instruments and Hedging Activities.” Professional standards generally provide three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instruments are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of “Conventional Convertible Debt Instrument.” The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability. Income Taxes The Company follows Section 740-10, Income tax (“ASC 740-10”) Fair Value Measurements and Disclosures of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Operations in the period that includes the enactment date. The Company recognizes deferred tax assets to the extent that the Company believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including reversals of any existing taxable temporary differences, projected future taxable income, tax planning strategies, and the results of recent operations. If the Company determines that it would be able to realize a deferred tax asset in the future in excess of any recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25. No amounts were accrued for the payment of interest and penalties as of December 31, 2022 and 2021. The Company is not aware of any uncertain tax positions that could result in significant additional payments, accruals, or other material deviation for the years ended December 31, 2022 and 2021. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the “Cares Act”) was enacted. The CARES Act included loans and grants to certain businesses, and temporary amendments to the Internal Revenue Code which changed net loss carryforward and back provisions and the business interest expenses limitation. Under the CARES Act provisions, the most relevant income tax considerations to the Company relate to the amounts received under the Paycheck Protection Program loan program and the possible forgiveness of those loans by the SBA. On December 21, 2020, the U.S. president has signed into law the “Consolidated Appropriations Act, 2021” which includes further COVID-19 economic relief and extension of certain expiring tax provisions. The relief package includes a tax provision clarifying that businesses with forgiven PPP loans can deduct regular business expenses that are paid for with the loan proceeds for federal tax purposes. Additional pandemic relief tax measures include an expansion of the employee retention credit, enhanced charitable contribution deductions, and a temporary full deduction for business expenses for food and beverages provided by a restaurant. Concentrations of Credit Risk Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash and cash equivalents. The Company had $0 and $0 allowance for doubtful accounts at December 31, 2022 and 2021, respectively and had $0 accounts receivable at December 31, 2022 and $- at December 31, 2021. Net Loss per Common Share Net loss per common share is computed pursuant to section 260-10-45 Earnings Per Share (“ASC 260-10”) of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding and the member potentially outstanding during each period. In periods when a net loss is experienced, only basic net loss per share is calculated because to do otherwise would be anti-dilutive. There were common share equivalents 47,298,693 at December 31, 2022 and 30,530,216 at December 31, 2021. For the year ended December 31, 2022 and 2021 these potential shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share. Stock Based Compensation All stock-based payments to employees and to nonemployee directors for their services as directors, including any grants of restricted stock and stock options, are measured at fair value on the grant date and recognized in the statements of operations as compensation or other expense over the relevant service period. Stock-based payments to nonemployees are recognized as an expense over the period of performance. Such payments are measured at fair value at the earlier of the date a performance commitment is reached, or the date performance is completed. In addition, for awards that vest immediately and are non-forfeitable the measurement date is the date the award is issued. The Company accounts for stock options issued to non-employees based on the estimated fair value of the awards using the Black-Scholes option pricing model in accordance with ASC 505-50, Equity-Based Payment to Non-employees Research and Development The Company accounts for research and development costs in accordance with the Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and development costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. For the twelve months ended December 31, 2022 and 2021 The Company incurred research and development expenses of $153,697 and $284,869 from continuing operations, respectively. For the twelve months ended December 31, 2022 and 2021 the Company incurred research and development expenses of $0 and $0 from discontinued operations, respectively. The Company has entered into various agreements with CROs. The Company’s research and development accruals are estimated based on the level of services performed, progress of the studies, including the phase or completion of events, and contracted costs. The estimated costs of research and development provided, but not yet invoiced, are included in accrued liabilities on the balance sheet. If the actual timing of the performance of services or the level of effort varies from the original estimates, the Company will adjust the accrual accordingly. Payments made to CROs under these arrangements in advance of the performance of the related services are recorded as prepaid expenses and other current assets until the services are rendered. Recently Accounting Pronouncements In March 2020, the FASB issued a new accounting standard to ease the financial reporting burdens caused by the expected market transition from the LIBOR and other interbank offered rates to alternative reference rates, commonly referred to as reference rate reform. The new standard provides temporary optional expedients and exceptions to current GAAP guidance on contract modifications and hedge accounting. Specifically, a modification to transition to an alternative reference rate is treated as an event that does not require contract re-measurement or reassessment of a previous accounting treatment. Moreover, for all types of hedging relationships, an entity is permitted to change the reference rate without having to de-designate the hedging relationship. In January 2021, the FASB issued a new accounting standard to expand the scope of the original March 2020 standard to include derivative instruments on discounting transactions. The provisions of these standards have not had and are not expected to have a material impact on our consolidated financial statements. In November 2021, the FASB issued a new accounting standard around the recognition and measurement of contract assets and contract liabilities from revenue contracts with custo

PREPAID EXPENSES

PREPAID EXPENSES	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
PREPAID EXPENSES
PREPAID EXPENSES	NOTE 6: PREPAID EXPENSES Prepaid expenses consist of the following as of March 31, 2023 and December 31, 2022 respectively: March 31, December 31, 2023 2022 Prepaid insurance $ - $ 42,078 Prepaid interest - 780 $ - $ 42,858 For the three months ended March 31, 2023 and 2022 the Company recognized amortization of prepaid expense and prepaid insurance of $42,858 and $93,828 respectively.	NOTE 6: PREPAID EXPENSES Prepaid expenses consist of the following as of December 31, 2022 and 2021: December 31, December 31, 2022 2021 Prepaid insurance $ 42,078 $ 58,853 Prepaid services/other 780 104,708 $ 42,858 $ 163,561 For the year ended December 31, 2022 and 2021 the Company recognized amortization of prepaid expense and insurance of $210,094 and $376,936 respectively.

PROMISSORY NOTE

PROMISSORY NOTE	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
PROMISSORY NOTE
PROMISSORY NOTE	NOTE 7: PROMISSORY NOTE On December 31, 2019, Sapphire Biotech, Inc. had entered into a Debt Exchange Agreement whereas the Company assumed three (3) loans totaling $128,375 of Debt owned by Sapphire Diagnostics, LLC which had an interest rate of 6% per annum. In the same Debt Exchange Agreement, the Company assumed four (4) additional loans made to Sapphire in 2019, which had an interest rate of 6% per annum. All seven (7) loans totaling $310,000, plus the aggregate interest accrued thereon of $14,218 making the face value of the new note $324,218. As of March 31, 2023 and December 31, 2022 respectively, the principal and accrued interest balances were $368,041 and $363,178 respectively. On July 29, 2021, the Company recorded a $210,000 note payable in conjunction with the acquisition of patents from Advanced Tear Diagnostics LLC. The note balance as of December 31, 2022 is $90,000 with accrued interest of $1,515. The note was paid off February 2022 and has a zero balance as of March 31, 2023.	NOTE 7: PROMISSORY NOTE On December 31, 2019, Sapphire Biotech, Inc. had entered into a Debt Exchange Agreement whereas the Company assumed three (3) loans totaling $128,375 of Debt owned by Sapphire Diagnostics, LLC which had an interest rate of 6% per annum. In the same Debt Exchange Agreement, the Company assumed four (4) additional loans made to Sapphire in 2019, which had an interest rate of 6% per annum. All seven (7) loans totaling $310,000, plus the aggregate interest accrued thereon of $14,218 making the face value of the new note $324,218. As of December 31, 2022 and 2021 respectively, the principal and accrued interest balances were $-0- and $363,178 respectively. The note was refinanced January 27, 2022. With an effective date of April 01, 2022 the Note is convertible into Axim common shares at a strike price of $0.1075 per share. The interest rate is 3% compounded monthly. The note is due January 27, 2032. This note now shows as a long term convertible note payable (see Note 11). On July 29, 2021, the Company recorded a $210,000 note payable in conjunction with the acquisition of patents from Advanced Tear Diagnostics LLC. The note balance as of December 31, 2021 is $90,000 with accrued interest of $1,515. The note was paid off February 2022 and has a zero balance as of December 31, 2022

OTHER COMMITMENTS

OTHER COMMITMENTS	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
OTHER COMMITMENTS
OTHER COMMITMENTS	NOTE 8: OTHER COMMITMENTS None.	NOTE 8: OTHER COMMITMENTS On July 29, 2021, the Company recorded a $210,000 note payable in conjunction with the acquisition of patents from Advanced Tear Diagnostics LLC. The note balance as of December 31, 2022 and 2021 is $0 and $90,000 with accrued interest of $0 and $1,515, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 9: RELATED PARTY TRANSACTIONS Related Party The Company has an employment agreement with Catalina Valencia at a rate of $15,000 per month commencing March 17, 2020. The agreement can be terminated with 30 days’ notice by either party. The company has a consulting agreement with Glycodots LLC whereby it will provide the services of Dr. Sergei A. Svarovsky at a rate of $15,000 per month commencing March 17, 2020. The agreement can be terminated with 30 days’ notice by either party. Purchase of Promissory Note and Forbearance Agreement Effective May 4, 2020, the Company acquired from TL-66, a California limited liability company (“Seller”), a promissory note issued to Seller by Dr. Anastassov (“Maker”) dated December 1, 2017, with a face value of $350,000 and a remaining balance due of approximately $100,000 (the “Note”). The purchase price for the Note was $100,000 payable by the Company issuing Seller One Million (1,000,000) restricted shares of the Company’s Common Stock. Effective May 6, 2020, the Company and Maker entered into a Forbearance Agreement whereby the Company agreed to forbear from making any collection efforts on the Note for a period of 24 months so long as Maker has not breached the Separation Agreement. Following 24 months, if there has been no breach of the Separation Agreement by Maker, repayment of the Note, including all principal and unpaid interest, will be waived in full. As of May, 4, 2020 the carrying value of the note receivable was $102,567, the value of the common stock to be issued was $135,000, resulting in a loss of $32,433 accounted as loss on debt extinguishment. The balance of the Note Receivable as of March 31 31, 2023 and December 31, 2022 is $0 and $0 excluding interest accrued thereon of $0 and $0, respectively. The note was forgiven in May, 2022.	NOTE 9: RELATED PARTY TRANSACTIONS Related Party The company has an employment agreement with Catalina Valencia at a rate of $15,000 per month commencing March 17, 2020. The agreement can be terminated with 30 days’ notice by either party. The company has a consulting agreement with Glycodots LLC whereby it will provide the services of Dr. Sergei A. Svarovsky at a rate of $15,000 per month commencing March 17, 2020. The agreement can be terminated with 30 days’ notice by either party. Purchase of Promissory Note and Forbearance Agreement Effective May 4, 2020, the Company acquired from TL-66, a California limited liability company (“Seller”), a promissory note issued to Seller by Dr. Anastassov (“Maker”) dated December 1, 2017, with a face value of $350,000 and a remaining balance due of approximately $100,000 (the “Note”). The purchase price for the Note was $100,000 payable by the Company issuing Seller One Million (1,000,000) restricted shares of the Company’s Common Stock. Effective May 6, 2020, the Company and Maker entered into a Forbearance Agreement whereby the Company agreed to forbear from making any collection efforts on the Note for a period of 24 months so long as Maker has not breached the Separation Agreement. Following 24 months, if there has been no breach of the Separation Agreement by Maker, repayment of the Note, including all principal and unpaid interest, will be waived in full. As of May, 4, 2020 the carrying value of the note receivable was $102,567, the value of the common stock to be issued was $135,000, resulting in a loss of $32,433 accounted as loss on debt extinguishment related to discontinued operations. The balance of the Note Receivable as of December 31, 2022 and 2021 is $0 and $102,567 excluding interest accrued thereon of $-0- and $1,701, respectively. The note was forgiven in May, 2022.

DUE TO FIRST INSURANCE FUNDING

DUE TO FIRST INSURANCE FUNDING	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
DUE TO FIRST INSURANCE FUNDING
DUE TO FIRST INSURANCE FUNDING	NOTE 10: DUE TO FIRST INSURANCE FUNDING On June 25, 2022, the Company renewed its D&O insurance policy with total premiums, taxes and fees for $87,762. A cash down payment of $8,776 was paid on July 6, 2022. Under the terms of the insurance financing, payments of $8,957, which include interest at the rate of 4.92% per annum, are due each month for nine months commencing on July 25, 2022. The total outstanding due to First Insurance Funding as of March 31, 2023 and December 31, 2022 is $-0- and $26,781, respectively. The policy was canceled for non-payment of premium in April 2023.	NOTE 10: DUE TO FIRST INSURANCE FUNDING On June 25, 2022, the Company renewed its D&O insurance policy with total premiums, taxes and fees for $87,762. A cash down payment of $8,776 was paid on July 6, 2022. Under the terms of the insurance financing, payments of $8,957, which include interest at the rate of 4.92% per annum, are due each month for nine months commencing on July 25, 2022. On June 25, 2021, the Company renewed its D&O insurance policy with total premiums, taxes and fees for $98,888. A cash down payment of $24,273 was paid on July 7, 2021. Under the terms of the insurance financing, payments of $1,797, which include interest at the rate of 4.420% per annum, are due each month for nine months commencing on July 25, 2021. The total outstanding due to First Insurance Funding as of December 31, 2022 and 2021 is $26,781 and $32,873, respectively.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
CONVERTIBLE NOTES PAYABLE
CONVERTIBLE NOTES PAYABLE	NOTE 11: CONVERTIBLE NOTES PAYABLE The following table summarizes convertible note payable of related party as of March 31, 2023 and December 31, 2022 respectively: March 31, December 31, 2023 2022 Convertible note payable, due on November 1, 2026, interest at 3.5% p.a. $ 4,000,000 $ 4,000,000 Accrued interest 35,000 261,537 Convertible note payable, net $ 4,035,000 $ 4,261,537 On January 23, 2023, Creditor agreed to waive and forfeit all interest accrued on the MMI Note through December 31, 2022, in the aggregate amount of $261,537, and to waive all prior defaults on the MMI Note through the Effective Date. Interest shall accrue on the MMI Note at the original rate of 3.5% per annum through June 30, 2023, and be payable on that date. Thereafter interest will be payable on a monthly basis beginning on August 1, 2023. In addition, the Conversion Price for the MMI Note is hereby reduced from $0.25 to $0.075. This Agreement serves to modify and amend the MMI Note as set forth herein, in all other respects the terms of the MMI Note remain in full force and effect. The Company determined that the debt modification including conversion feature added resulted in a debt extinguishment due to the change in the fair values exceeding 10% of the debt carrying value. As a result of the debt modification the company recorded a gain on Extinguishment of debt in the amount of $261,537. For the three months ended March 31, 2023 and 2022, interest expense was $35,000 and $35,000, respectively. As of March 31, 2023 and December 31, 2022, the balance of secured convertible note was $4,035,000 and $4,261,537 which included $35,000 and $261,537 accrued interest, respectively. The following table summarizes convertible note payable as of March 31, 2023 and December 31, 2022 respectively: March 31, December 31, 2023 2022 Convertible note payable, due on October 1, 2029, interest at 3.5% p.a. (1) $ 484,478 $ 484,478 Convertible Note Payable, due on January 27,2032 interest at 3% p.a. (4) 367,931 367,931 Convertible note payable, due on October 1, 2029, interest at 3.5% p.a. (2) 500,000 500,000 Convertible note payable, due on February 10, 2032, interest at 3.0% p. a. (5) 800,000 1,150,000 Convertible note payable, due on December 31, 2034, interest at 3% p.a. (3) 190,000 190,000 Accrued interest (The accrued interest and principal are both included in the captions titled “convertible note payable” in the balance sheet) 18,903 274,442 Total 2,361,312 2,966,851 Less: unamortized debt discount/finance premium costs (1,061,770 ) (1,583,435 ) Convertible note payable, net $ 1,299,542 $ 1,383,416 (1) On September 16, 2016, we entered into a convertible note purchase agreement (the “Convertible Note Purchase Agreement” or “Agreement”) with a third-party investor. Under the terms of the Convertible Note Purchase Agreement the investor may acquire up to $5,000,000 of convertible notes from the Company. With various closings, under terms acceptable to the Company and the investor as of the time of each closing. Pursuant to the Agreement, on September 16, 2016 the investor provided the Company with $850,000 secured convertible note financing pursuant to four (4) Secured Convertible Promissory Notes (the “Notes”). Each of the Notes matures on October 1, 2029, and pay 3.5% compounded interest paid bi-annually. The Note are secured by the assets of the Company, may not be pre-paid without the consent of the holder, and are convertible at the option of the holder into shares of the Company common stock at a conversion price equal to $0.2201 per share. As of March 31, 2023 and December 31, 2022 respectively, the balance of secured convertible notes was $488,811 and $590,945, which included $4,333 and $106,467 accrued interest, respectively. See below for debt modification treatment. (2) On October 20, 2016, a third-party investor provided the Company with $1,000,000 secured convertible note financing pursuant to three (3) Secured Convertible Promissory Notes (the “Notes”). Each of the Notes mature on October 1, 2029 and pay 3.5% compounded interest paid bi-annually. The Notes are secured by the assets of the Company, may not be pre-paid without the consent of the holder, and are convertible at the option of the holder into shares of the Company’s common stock at a fixed conversion price equal of $0.2201 per share. The investor paid cash of $500,000 for one of the Notes and issued to the Company two (2) secured promissory notes of $250,000 each for two (2) Convertible Notes of $250,000 each. The two secured promissory notes issued by the investor (totaling $500,000) as payment for two (2) secured Notes totaling $500,000 mature on February 1, 2017 ($250,000) and March 1, 2017 ($250,000), bear interest at the rate of 1% per annum, are full recourse and additionally secured by 10,486,303 shares of Medical Marijuana, Inc. (Pink Sheets symbol: MJNA) and were valued at $858,828 based upon the closing price of MJNA on October 20, 2016. A debt discount was recorded related to beneficial conversion feature inn connection with this convertible note of $499,318, related to the beneficial conversion feature of the note to be amortized over the life of the note or until the note is converted or repaid. As of March 31, 2023 and December 31, 2022 respectively, this note has not been converted and the balance of secured convertible notes was $504,472 and $610,104, which included $4,472 and $110,104 accrued interest, respectively. See below for debt extinguishment treatment. (1) & (2) On January 23, 2023, Creditor agreed to waive and forfeit all interest accrued on the Secured Notes through December 31, 2022, in the aggregate amount of $216,572. All prior defaults on the Secured Notes are hereby waived through the Effective Date, and the next interest payments due on each of the Secured Notes is extended from April 1, 2023, to July 1, 2023. In addition, the Conversion Price for each of the Secured Notes is hereby reduced from $0.2201 to $0.04. The Agreement served to modify and amend each of the Secured Notes as set forth above, in all other respects the terms of the Secured Notes remained in full force and effect. The Company determined that the debt modification including conversion feature added resulted in a debt extinguishment due to the change in the fair values exceeding 10% of the debt carrying value. The Renegotiation of the above TL-66 notes was deemed to be a debt extinguishment resulting in Amortization of the remaining debt discount of $381,760 and recognition of the Beneficial conversion feature upon modification of $209,522. And a gain on conversion of $35,537 calculated by comparing fair value of new note to old note including accrued interest. On June 7, 2021, the Company converted $500,000 of the Convertible Note with TL-66-LLC along with the accrued interest of $82,707 into 2,647,464 shares of the Company’s common stock at $0.2201 per share which resulted in a loss on extinguishment of debt of $1,535,264. (3) On December 31, 2019, Sapphire Biotech, Inc. entered into a Convertible Note Purchase Agreement whereas the Company issued a convertible note with a face value of $190,000 with a compounding interest rate of 3% per annum, the interest shall be payable annually beginning on December 31, 2020 until the maturity date of December 31, 2034, at which time all principal and interest accrued thereon shall be due and payable. The Convertible Note is secured by substantially all the Company’s tangible and intangible assets. In addition, the Convertible Note includes various non-financial covenants including the Company may not enter into any agreement, arrangement or understanding of any kind that would result in a transaction, or series of transactions, that would result in the sale of 50% or more of the Company’s capital stock without the prior approval of the holder. Upon issuance, the Convertible Note was convertible into shares of the Company’s common stock at $1.90 per share. At December 31, 2019, the Company determined that the Convertible Note contained a beneficial conversion feature for which a full discount was recorded on the Convertible Note. The fair market value of the Company’s common stock was based upon the estimated per share acquisition price per the pending acquisition of the Company. The discount of $190,000 will be amortized using the effective interest method and will be fully amortized by December 31, 2034. On March 17, 2020, the Company entered into a Share Exchange Agreement (“Agreement”) with Sapphire Biotech, Inc., a Delaware corporation (“Sapphire”) and all of the Sapphire stockholders (collectively, the “Sapphire Stockholders”). Following the closing of the transaction, Sapphire will become a wholly owned subsidiary of AXIM. Under the terms of the Agreement, the Company intends to assume the convertible notes in the principal amounts of $190,000. After the acquisition, the Convertible Note was able to convert 6,000,000 shares of Axim’s common stock. Upon assumption of the note, the Company recorded a beneficial conversion feature of $190,000. As of March 31, 2023 and December 31, 2022, the balance of secured convertible note was $190,497 and $207,116, which included $497 and $17,116 accrued interest, respectively. On January 27, 2023, Creditor agreed to waive and forfeit all interest accrued on the Sapphire Note through December 31, 2022, in the aggregate amount of $17,115 and to waive all prior defaults on the Sapphire Note through the Effective Date. This was not deemed to be a debt extinguishment. since the waiver of accrued interest was not deemed to produce a change in cash flow greater than 10%. The company recorded a gain on modification of $17,117 resulting from forgiveness of accrued interest. (4) On January 27, 2022, Sapphire Bitotech entered into a debt exchange agreement (effective April 1 2022) whereas the company exchanged a convertible note with a balance of 367,931 including accrued interest for a new note charging interest at a rate of 3% per annum first interest payment due January 27, 2023 compounded monthly. The maturity date is January 27, 2032. Upon issuance was convertible into shares of the Company’s common stock at a conversion price of $0.10 per share As of March 31, 2023 and December 31, 2022, the balance of secured convertible note was $370,697 and $378,193, which included $2,766 and $10,262 accrued interest, respectively. This was not deemed to be a debt extinguishment. On January 23, 2023, Creditor agreed to waive and forfeit all interest accrued on the TL-66 Note through January 27, 2023, in the aggregate amount of $11,190, and to waive all prior defaults on the TL-66 Note through the Effective Date. This was not deemed to be a debt extinguishment since the waiver of accrued interest was not deemed to produce a change in cash flow greater than 10%. The company recorded a gain on modification of $11,190 resulting from forgiveness of accrued interest. Convertible Note payable – related party (officer) As of December 31, 2022, the Company owed to the Executive, for employment in his capacity as CEO of AXIM, $512,500 of unpaid salary which is overdue and payable immediately. Executive and AXIM desired to enter into this Agreement in order resolve the Amount Due in a way that preserves the Company's working capital and incentivizes and retains Executive. Executive agreed to Issuance of Convertible Note as Partial Satisfaction of the Amount Due. $250,000 of the Amount Due will be paid by issuing to Executive a convertible note, face value $250,000 (the "Convertible Note") Executive agreed that he shall waive/forfeit $50,000 of the Amount Due, leaving a remaining balance after such waiver of $212,500 ($512,500 minus $250,000 for the Convertible Note = $262,500 minus $50,000 waiver = $212,500), which shall not be payable at any time prior to July 1, 2023, and that Executive shall have no right prior to July 1, 2023 to seek payment of the remaining balance of the Amount Due. Executive further agrees that if in the reasonable discretion of the Board of Directors full payment of the remaining balance of the Amount Due on July 1, 2023 ($212,500) is too burdensome for the Company's working capital position at that time, then Executive will either grant an additional 3-month extension for the payment of the remaining Amount Due or engage in good faith discussions with the Board in order to enter into a payment plan for the remaining Amount Due, or a combination of both. Payment of Principal and Interest. From the date of this Convertible Note (the “Note” or “Convertible Note”), interest shall be payable annually on the basis of a three hundred sixty (360) day year and compounded on a yearly basis at a rate equal to Four Percent (4%) per annum (the “Interest Rate”). Beginning on January 23, 2024 until the maturity date of January 23, 2033, at which time all principal and interest accrued thereon shall be due and payable. Upon issuance, the Convertible Note was convertible into shares of the Company’s common stock at $0.01 per share. At January 23, 2023, the modification date, the Company determined that the Convertible Note contained a beneficial conversion feature for which a full discount was recorded on the Convertible Note. The fair market value of the Company’s common stock was based upon the estimated per share acquisition price per the pending acquisition of the Company. The discount of $250,000 will be amortized using the effective interest method and will be fully amortized by January 23, 2033. This is a new note accounted for by recording the note at face value and a debt discount of $250,000 which will be amortized over the life of the note. As of March 31, 2023 and December 31, 2022 the Balance due on the note was $251,861 and $-0- including accrued interest of $1,861 and $-0- respectively. (5) Convertible Notes Effective February 10, 2022, the Company issued seven convertible notes to a series of investors having an aggregate face value of $1,325,000 in exchange for $1,325,000 in cash (the “Convertible Notes”). One of the Convertible Notes, face value $25,000, was purchased by Blake N. Schroeder who is a director of the Company. Each of the Convertible Notes is (i) unsecured; (ii) bears interest at a rate of 3% per annum; (iii) matures on February 10, 2032; and (iv) is convertible, in whole or in part, at any time by the holder, into restricted shares of the Company’s common stock at a conversion price equal to the lesser of $0.08125 or 70% of the average of the two lowest closing prices of the Company’s common stock in the ten trading days preceding any particular conversion, provided, the holder is prohibited from converting the convertible note, or portion thereof, if such conversion would result in beneficial ownership by the holder and its affiliates of more than 4.999% of Company’s issued and outstanding common stock as of the date of the conversion. A debt discount was recorded related to beneficial conversion feature in connection with this convertible note of $1,325,000, which to be amortized over the life of the note or until the note is converted or repaid. During the year ended December 31, 2022, $175,000 of the note and accrued interest of $2,840 was retired and converted to 5,665,636 common shares valued at $349,535 and as a result recognized a loss on extinguishment of $111,807, including cancellation of balance debt discount of $167,571 and a gain due to cancellation of derivative liabilities as of date of settlement of $227,459 During the three months ended March 31, 2023, $350,000 of the note and accrued interest of $30,858 was retired and converted to 22,207,486 common shares valued at $688,432 and as a result of the debt modification the company recognized a loss on extinguishment of $626,414, including cancellation of balance debt discount of $318,840 and a loss on issuance of the shares of $307,574 and a gain due to cancellation of derivative liabilities as of date of settlement of $624,490. As of March 31, 2023 and December 31, 2022, respectively, the principal and accrued interest balances were $806,834 and $1,180,492 respectively, which include accrued interest of $6,834 and $30,492, respectively. During the three months ended March 31, 2023 and 2022 respectively, the Company amortized the debt discount on all the notes of $35,172 and $35,591, respectively. As of March 31, 2023 and December 31, 2022, unamortized debt discount was $1,307,185 and $1,895,035, respectively. Debt Obligations - 2022 Effective February 10, 2022, The Company issued the following debt obligations in exchange for cash. A portion of the funds received by the Company were used to pay off the GS Capital Partners, LLC note, as discussed below. Short Term Promissory Notes Effective February 10, 2022, the Company issued two short term notes, each having a face amount of $250,000, in exchange for a total of $500,000 in cash (the “Short Term Promissory Notes”). The Short Term Promissory Notes bear interest at the rate of 1.5% per annum and were due and payable on or before March 10, 2022, unless demand for payment is made prior to such date. Both the notes were paid in full in February 2022.	NOTE 11: CONVERTIBLE NOTES PAYABLE The following table summarizes convertible note payable of related party as of December 31, 2022 and 2021: December 31, December 31, 2022 2021 Convertible note payable, due on November 1, 2026, interest at 3.5% p.a. $ 4,000,000 $ 4,000,000 Accrued interest 261,537 299,037 Convertible note payable, net $ 4,261,537 $ 4,299,037 The interest on this note is payable bi-annually every May 1 and November 1. In 2020 the Company was authorized to apply the accounts receivable of $75,074 due from Kannaway towards its accrued interest. On May 1, 2020, the Company agreed to modify its existing convertible note with a principal balance of $4 million, 3.5% interest rate convertible note with the current holder of that note. There were two changes to the existing agreement – (a) the conversion price was reduced from the $1.50 conversion price in the original Note to $0.25 cents in the modified Note and (b) the term of the note was extended from the original maturity date of November 1, 2021, to November 1, 2026. The Company’s stock closed trading on the day of the modification at $0.13 per share. The amendment of this convertible Note was also evaluated under ASC Topic 470-50-40, ”Debt Modifications and Extinguishments.” Based on the guidance, the instruments were determined to be substantially different due to the change in the conversion price being substantial, and debt extinguishment accounting was applied. The fair value of the modified convertible note was not different than the carrying value of the original note as such no extinguishment loss was recorded, The Note prior to the amendment of approximately $4 million, and the fair value of the Note and embedded derivatives after the amendment of approximately $4 million. There were no unamortized debt issuance costs and the debt discount associated with the original 2018 Note. For the years ended December 31, 2022 and 2021, interest expense was $140,000 and $140,389, respectively. As of December 31, 2022 and 2021, the balance of secured convertible note was $4,261,537 and $4,299,037 which included $261,537 and $299,037 accrued interest, respectively. The following table summarizes convertible note payable as of December 31, 2022 and 2021: December 31, December 31, 2022 2021 Convertible note payable, due on October 1, 2029, interest at 3.5% p.a. $ 484,478 $ 484,478 Convertible Note Payable, due on October 1, 2022, interest at 6% p.a. - 1,110,000 Convertible note payable, due on October 1, 2029, interest at 3.5% p.a. 500,000 500,000 Convertible note payable, due on December 31, 2034, interest at 3% p.a. 190,000 190,000 Convertible Note payable due January 27, 2032 interest at 3% p.a. 367,931 - Convertible note payable, due on February 10, 2032, interest at 3.0% p.a. 1,150,000 - Accrued interest (The accrued interest and principal are both included in the captions titled “convertible note payable” in the balance sheet) 274,442 209,685 Total 2,966,851 2,494,163 Less: unamortized debt discount/finance premium costs (1,583,435 ) (605,640 ) Convertible note payable, net $ 1,383,416 $ 1,888,523 On September 16, 2016, we entered into a convertible note purchase agreement (the “Convertible Note Purchase Agreement” or “Agreement”) with a third-party investor. Under the terms of the Convertible Note Purchase Agreement the investor may acquire up to $5,000,000 of convertible notes from the Company. With various closings, under terms acceptable to the Company and the investor as of the time of each closing. Pursuant to the Agreement, on September 16, 2016 the investor provided the Company with $850,000 secured convertible note financing pursuant to four (4) Secured Convertible Promissory Notes (the “Notes”). Each of the Notes matures on October 1, 2029, and pay 3.5% compounded interest paid bi-annually. The Note are secured by the assets of the Company, may not be pre-paid without the consent of the holder, and are convertible at the option of the holder into shares of the Company common stock at a conversion price equal to $0.2201 per share. As of December 31, 2022 and 2021, the balance of secured convertible notes was $590,945 and $573,612, which included $106,467 and $89,134 accrued interest, respectively. On September 27, 2021 the Company entered into convertible note purchase agreement with GS Capital LLC in the amount of $1,110,000. The note had an original issue discount of $100,000. It bears interest at a rate of 6% and matures October 1. The note is convertible to free trading shares six months after issuance at a conversion price of $0.25 per share subject to a 10-day look back period at time of conversion if the stock is trading at less than $0.25 for more than 5 days then the conversion price will be a 30 percent discount to the average of the two lowest closing prices within the 10 day look back period. On February 10, 2022, the Company paid in full the remaining balance due on that certain convertible note issued to GS Capital Partners, LLC, face value $1,110,000 (as amended, the “GS Note”). In connection with the repayment, the Company was required to pay accrued interest in the amount of $21,863, by issuing 173,390 restricted shares of the Company’s common stock pursuant to the formula set forth in the GS Note. The shares were issued February 22, 2022 and valued at the closing price on that date at $0.19 per shares which was valued at $32,944 for the accrued interest of $21,863 and the balance $11,081 was recorded as loss on conversion under loss on extinguishment of debt in statement of operation. Also the Company paid $133,200 as penalty for early repayment recorded under interest expenses in statement of operation. As of December 31, 2022 and 2021, the balance of this convertible note was $0 and $1,126,919, which included $0 and $16,919 accrued interest; respectively. On October 20, 2016 a third-party investor provided the Company with $1,000,000 secured convertible note financing pursuant to three (3) Secured Convertible Promissory Notes (the “Notes”). Each of the Notes mature on October 1, 2029 and pay 3.5% compounded interest paid bi-annually. The Notes are secured by the assets of the Company, may not be pre-paid without the consent of the holder, and are convertible at the option of the holder into shares of the Company’s common stock at a fixed conversion price equal of $0.2201 per share. The investor paid cash of $500,000 for one of the Notes and issued to the Company two (2) secured promissory notes of $250,000 each for two (2) Convertible Notes of $250,000 each. The two secured promissory notes issued by the investor (totaling $500,000) as payment for two (2) secured Notes totaling $500,000 mature on February 1, 2017 ($250,000) and March 1, 2017 ($250,000), bear interest at the rate of 1% per annum, are full recourse and additionally secured by 10,486,303 shares of Medical Marijuana, Inc. (Pink Sheets symbol: MJNA) and were valued at $858,828 based upon the closing price of MJNA on October 20, 2016. A debt discount was recorded related to beneficial conversion feature in connection with this convertible note of $499,318, related to the beneficial conversion feature of the note to be amortized over the life of the note or until the note is converted or repaid. As of December 31, 2022 and 2021, this note has not been converted and the balance of secured convertible notes was $610,104 and $592,915, which included $110,104 and $92,915 accrued interest, respectively. On June 7, 2021 the Company converted $500,000 of the Convertible Note with TL-66-LLC along with the accrued interest of $82,707 into 2,647,464 shares of the Company’s common stock at $0.2201 per share which resulted in a loss on extinguishment of debt of $1,535,264. On December 31, 2019, Sapphire Biotech, Inc. entered into a Convertible Note Purchase Agreement whereas the Company issued a convertible note with a face value of $190,000 with a compounding interest rate of 3% per annum, the interest shall be payable annually beginning on December 31, 2020 until the maturity date of December 31, 2034, at which time all principal and interest accrued thereon shall be due and payable. The Convertible Note is secured by substantially all the Company’s tangible and intangible assets. In addition, the Convertible Note includes various non-financial covenants including the Company may not enter into any agreement, arrangement or understanding of any kind that would result in a transaction, or series of transactions, that would result in the sale of 50% or more of the Company’s capital stock without the prior approval of the holder. Upon issuance, the Convertible Note was convertible into shares of the Company’s common stock at $1.90 per share. At December 31, 2019, the Company determined that the Convertible Note contained a beneficial conversion feature for which a full discount was recorded on the Convertible Note. The fair market value of the Company’s common stock was based upon the estimated per share acquisition price per the pending acquisition of the Company. The discount of $190,000 will be amortized using the effective interest method and will be fully amortized by December 31, 2034. On March 17, 2020 the Company entered into a Share Exchange Agreement (“Agreement”) with Sapphire Biotech, Inc., a Delaware corporation (“Sapphire”) and all of the Sapphire stockholders (collectively, the “Sapphire Stockholders”). Following the closing of the transaction, Sapphire will become a wholly owned subsidiary of AXIM. Under the terms of the Agreement, the Company intends to assume the convertible notes in the principal amounts of $190,000. After the acquisition, the Convertible Note was able to convert 6,000,000 shares of Axim’s common stock. Upon assumption of the note, the Company recorded a beneficial conversion feature of $190,000. As of December 31, 2022 and 2021, the balance of secured convertible note was $207,116 and $201,416, which included $17,116 and $11,416 accrued interest, respectively. On July 21, 2020 the Company entered into convertible note purchase agreement with Cross & Company, the Company owed to Cross & Company $609,835 of aggregated payments and desired to satisfy the amount due in full by issuing to Cross & Company a convertible promissory note. The convertible note matures on July 21, 2032 and incurred 3.5% compounded interest paid annually. The Note are secured by the assets of the Company, may not be pre-paid without the consent of the holder, and are convertible at the option of the holder into shares of the Company common stock at a conversion price equal to $0.37. Notwithstanding the foregoing, holder shall not be permitted to convert the note, or portion thereof, if such conversion would result in beneficial ownership by holder and its affiliates of more than 4.9% of the debtor’s outstanding common stock as of the date of conversion. The Company determined that that the conversion of the amounts due into a long-term convertible note resulted in a debt extinguishment due to the change in the fair values exceeding 10%. Accordingly, the loss of $823,497 was included in the statement of operations as loss on debt extinguishment. As of December 31, 2022 and 2021, the balance of secured convertible note was $0 and $0, which included $0 and $0 accrued interest respectively. The note was converted to 1,725,439 shares which included accrued interest at time of conversion of $28,578 common stock on November 24, 2021 at which time the company recorded loss on conversion expense of $51,763. On December 31, 2019, Sapphire Biotech, Inc. had entered into a Debt Exchange Agreement whereas the Company assumed three (3) loans totaling $128,375 of Debt owned by Sapphire Diagnostics, LLC which had an interest rate of 6% per annum. In the same Debt Exchange Agreement, the Company assumed four (4) additional loans made to Sapphire in 2019, which had an interest rate of 6% per annum. All seven (7) loans totaling $310,000, plus the aggregate interest accrued thereon of $14,218 making the face value of the new note $324,218. As of December 31, 2022 and 2021 respectively, the principal and accrued interest balances were $378,194 and $0 respectively, which include accrued interest of $10,263 and $0, respectively. The note was refinanced January 27, 2022. With an effective date of April 01, 2022. The Note is convertible into Axim common shares at a strike price of $0.1075 per share. The interest rate is 3% compounded monthly. The note is due January 27, 2032. As a result of the beneficial conversion the company recognized a loss of $154,292 during the year ended December 31, 2022. Debt Obligations Effective February 10, 2022, The Company issued the following debt obligations in exchange for cash. A portion of the funds received by the Company were used to pay off the GS Capital Partners, LLC note, as discussed below. Short Term Promissory Notes Effective February 10, 2022, the Company issued two short term notes, each having a face amount of $250,000, in exchange for a total of $500,000 in cash (the “Short Term Promissory Notes”). The Short Term Promissory Notes bear interest at the rate of 1.5% per annum and were due and payable on or before March 10, 2022, unless demand for payment is made prior to such date. Both the notes were paid in full in February 2022. Convertible Notes Effective February 10, 2022, the Company issued seven convertible notes to a series of investors having an aggregate face value of $1,325,000 in exchange for $1,325,000 in cash (the “Convertible Notes”). One of the Convertible Notes, face value $25,000, was purchased by a director of the Company. Each of the Convertible Notes is (i) unsecured; (ii) bears interest at a rate of 3% per annum; (iii) matures on February 10, 2032; and (iv) is convertible, in whole or in part, at any time by the holder, into restricted shares of the Company’s common stock at a conversion price equal to the lesser of $0.08125 or 70% of the average of the two lowest closing prices of the Company’s common stock in the ten trading days preceding any particular conversion, provided, the holder is prohibited from converting the convertible note, or portion thereof, if such conversion would result in beneficial ownership by the holder and its affiliates of more than 4.999% of Company’s issued and outstanding common stock as of the date of the conversion. A debt discount was recorded related to beneficial conversion feature in connection with this convertible note of $1,325,000, which to be amortized over the life of the note or until the note is converted or repaid. During the year ended December 31, 2022, $175,000 of the note and accrued interest of $2,840 was retired and converted to 5,665,636 common shares valued at $349,535 and as a result recognized a loss on extinguishment of $111,807, including cancellation of balance debt discount of $167,571 and a gain due to cancellation of derivative liabilities as of date of settlement of $227,459. As of December 31, 2022 and 2021 respectively, the principal and accrued interest balances were $1,180,492 and $0 respectively, which include accrued interest of $30,492 and $0, respectively. During the years December 31, 2022 and 2021, the Company amortized the debt discount on all the notes of $178,962 and $238,033, respectively. As of December 31, 2022 and 2021, unamortized debt discount was $1,583,435 and $605,639, respectively.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
DERIVATIVE LIABILITIES
DERIVATIVE LIABILITIES		NOTE 12: DERIVATIVE LIABILITIES Upon the issuance of certain convertible note payable having a variable conversion rate, the Company determined that the features associated with the embedded conversion option embedded in the debt, should be accounted for at fair value, as a derivative liability. On February 10, 2022 i.e. on the date of issuance of derivative instrument, the Company estimated the fair value of the embedded derivatives of $2,641,846 using the Black-Scholes Pricing Model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 163.09%, (3) risk-free interest rate of 2.03%, and (4) expected life of 10 years. The value of notes $1,325,000 was debited to beneficial conversion feature and the balance $1,316,846 was recorded as non-cash interest expenses under interest expenses in statement of operation. On December 31, 2022, the Company estimated the fair value of the embedded derivatives of $1,648,831 using the Black-Scholes Pricing Model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 162.72%, (3) risk-free interest rate of 2.32%, and (4) expected life of 9.86 years. The change of $765,556 was recorded as gain on change in fair value of derivative liabilities for the year ended December 31, 2022. The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the year ended December 31, 2022: Balance, December 31, 2021 $ - Issuance of convertible note payable 2,641,846 Derivative liabilities on settlement of note transferred to gain on settlement (227,459 ) Mark to market (765,556 ) Balance, December 31, 2022 $ 1,648,831
DERIVATIVE LIABILITIES	NOTE 12: DERIVATIVE LIABILITIES Upon the issuance of certain convertible note payable having a variable conversion rate, the Company determined that the features associated with the embedded conversion option embedded in the debt, should be accounted for at fair value, as a derivative liability. We have determined that certain convertible debt instruments outstanding as of the date of these financial statements include an exercise price “reset” adjustment that qualifies as derivative financial instruments under the provisions of ASC 815-40, Derivatives and Hedging - Contracts in an Entity’s Own Stock (“ASC 815-40”). Certain of the convertible debentures have a variable exercise price, thus are convertible into an indeterminate number of shares for which we cannot determine if we have sufficient authorized shares to settle the transaction with. Accordingly, the embedded conversion option is a derivative liability and is marked to market through earnings at the end of each reporting period. Any change in fair value during the period recorded in earnings as “Other income (expense) - gain (loss) on change in derivative liabilities.” On February 10, 2022 i.e on the date of issuance of derivative instrument, the Company estimated the fair value of the embedded derivatives of $2,641,846 using the Black-Scholes Pricing Model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 163.09%, (3) risk-free interest rate of 2.03%, and (4) expected life of 10 years. The value of notes $1,325,000 was debited to beneficial conversion feature and the balance $1,316,846 was recorded as non-cash interest expenses under interest expenses in statement of operation. On March 31, 2023, the Company estimated the fair value of the embedded derivatives of $ using the Black-Scholes Pricing Model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 158.74%, (3) risk-free interest rate of 3.88%, and (4) expected life of 9.116 years. The change of $98,640 was recorded as loss on change in fair value of derivative liabilities for the three months ended March 31, 2023. The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the three months ended March 31, 2023: Balance, December 31, 2022 $ 1,648,831 Issuance of shares in exchange for convertible note payable (624,490 ) Mark to market 98,640 Balance, March 31, 2023 $ 1,122,981 Loss on change in derivative liabilities for the three months ended March 31, 2023 $ 98,640 Derivative liability- insufficient shares Certain of the Company’s embedded conversion features on debt, convertible preferred stock and outstanding options & warrants are treated as derivative liabilities for accounting purposes under ASC 815-40 due to insufficient authorized shares to settle these outstanding contracts. Pursuant to SEC staff guidance that permits a sequencing approach based on the use of ASC 840-15-25 which provides guidance for contracts that permit partial net share settlement. The sequencing approach may be applied in one of two ways: contracts may be evaluated based on (1) earliest issuance date or (2) latest maturity date. In the case of insufficient authorized share capital available to fully settle outstanding contracts, the Company utilizes the earliest maturity date sequencing method to reclassify outstanding contracts as derivative instruments. These contracts are recognized currently in earnings until such time as the convertible notes or preferred stock or option or warrants are exercised, expire, the related rights have been waived and/or the authorized share capital has been amended to accommodate settlement of these contracts. These instruments do not trade in an active securities market. On March 31, 2023, the Company estimated the fair value of the embedded derivatives of using the Black-Scholes Pricing Model based on the following assumptions: (1) dividend yield of 0 The Company recorded $2,033,704 as derivative liability – insufficient shares as of March 31, 2023.

STOCK INCENTIVE PLAN

STOCK INCENTIVE PLAN	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
STOCK INCENTIVE PLAN
STOCK INCENTIVE PLAN	NOTE 13: STOCK INCENTIVE PLAN On May 29, 2015, the Company adopted its 2015 Stock Incentive Plan. Under the Plan the Company may issue up to 10,000,000 S-8 shares to officers, employees, directors or consultants for services rendered to the Company or its affiliates or to incentivize such parties to continue to render services. S-8 shares are registered immediately upon the filing of the Plan and are unrestricted shares that are free-trading upon issuance. On May 20, 2021 the board consent increased the issue up to 20,000,000 shares. As of March 31, 2023 and December 31, 2022 respectively, there were 8,094,046 and 9,806,000 shares available for issuance under the Plan. On August 2, 2021, Bijan Pedram the Senior Scientific of Sapphire Biotechnology was granted the options to purchase 0.1 million shares of Axim common stock under the plan at the purchase price of $0.67 per share. 25% of the Option shares will be vested upon the one anniversary of the vesting commencement day and the balance of the option shares will be vested of thirty-six (36) successive equal monthly in the first anniversary of the vesting commencement day. On August 17, 2021, Jeff Busby the Senior Vice president of Sales of Axim Biotechnology was granted the options to purchase 1 million of shares of Axim common stock under the plan at the purchase price of $0.60 per share. 25% of the Option shares will be vested upon the one anniversary of the vesting commencement day, 25% of the Option shares will be vested upon the two anniversaries of the vesting commencement day, 25% of the Option shares will be vested upon the three anniversary of the vesting commencement day and 25% of the Option shares will be vested upon the four anniversaries of the vesting commencement day. On September 1, 2021, Laura M. Periman Medical advisory board member of Axim Biotechnology was granted the options to purchase 0.1 million of shares of Axim common stock under the plan at the purchase price of $0.64 per share. 50% of the Option shares will be vested upon the one anniversary of the vesting commencement day and 50% of the Option shares will be vested upon the two anniversaries of the vesting commencement day. On September 4, 2021, Kelly K. Nichols Medical advisory Board member of Axim Biotechnology was granted the options to purchase 0.1 million of shares of Axim common stock under the plan at the purchase price of $0.62 per share. 50% of the Option shares will be vested upon the one anniversary of the vesting commencement day and 50% of the Option shares will be vested upon the two anniversaries of the vesting commencement day. On September 8, 2021, Joseph Tauber the Ophthalmic Chief Medical Officer (CMO) of Axim Biotechnology was granted the options to purchase 1 million of shares of Axim common stock under the plan at the purchase price of $0.622 per share. 25% of the Option shares will be vested upon the one anniversary of the vesting commencement day, 25% of the Option shares will be vested upon the two anniversaries of the vesting commencement day, 25% of the Option shares will be vested upon the three anniversary of the vesting commencement day and 25% of the Option shares will be vested upon the four anniversaries of the vesting commencement day. On August 22, 2022, 13,500,000 options were issued with a strike price of $0.052; 5,750,000 vesting immediately and the balance vesting between six months and a year from issuance. On December 9, 2022, 900,000 options were issued with a strike price of $0.10; all of them vesting immediately. The Company estimated the fair value of the Option value of $.04 using the Black-Scholes Pricing Model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 227%, (3) risk-free interest rate of 3.03%, and (4) expected life of 9.9 years. For the three months ended March 31, 2023 and 2022 respectively the Company recorded compensation expense of $103,822 and $188,917 respectively.	NOTE 13: STOCK INCENTIVE PLAN On May 29, 2015 the Company adopted its 2015 Stock Incentive Plan. Under the Plan the Company may issue up to 10,000,000 S-8 shares to officers, employees, directors or consultants for services rendered to the Company or its affiliates or to incentivize such parties to continue to render services. S-8 shares are registered immediately upon the filing of the Plan and are unrestricted shares that are free-trading upon issuance. On May 20, 2021 the board consent increased the issue up to 20,000,000 shares. As of December 31, 2022 and 2021, there were 8,739,285 and 9,806,000 shares available for issuance under the Plan. On August 2, 2021, Bijan Pedram the Senior Scientific of Sapphire Biotechnology was granted the options to purchase 0.1 million shares of Axim common stock under the plan at the purchase price of $0.67 per share. 25% of the Option shares will be vested upon the one anniversary of the vesting commencement day and the balance of the option shares will be vested of thirty-six (36) successive equal monthly in the first anniversary of the vesting commencement day. On August 17, 2021, Jeff Busby the Senior Vice president of Sales of Axim Biotechnology was granted the options to purchase 1 million of shares of Axim common stock under the plan at the purchase price of $0.60 per share. 25% of the Option shares will be vested upon the one anniversary of the vesting commencement day, 25% of the Option shares will be vested upon the two anniversaries of the vesting commencement day, 25% of the Option shares will be vested upon the three anniversary of the vesting commencement day and 25% of the Option shares will be vested upon the four anniversaries of the vesting commencement day. On September 1, 2021, Laura M. Periman Medical advisory board member of Axim Biotechnology was granted the options to purchase 0.1 million of shares of Axim common stock under the plan at the purchase price of $0.64 per share. 50% of the Option shares will be vested upon the one anniversary of the vesting commencement day and 50% of the Option shares will be vested upon the two anniversaries of the vesting commencement day. On September 4, 2021, Kelly K. Nichols Medical Advisory Board member of Axim Biotechnology was granted the options to purchase 0.1 million of shares of Axim common stock under the plan at the purchase price of $0.62 per share. 50% of the Option shares will be vested upon the one anniversary of the vesting commencement day and 50%. of the Option shares will be vested upon the two anniversaries of the vesting commencement day. On September 8, 2021, Joseph Tauber the Ophthalmic Chief Medical Officer (CMO) of Axim Biotechnology was granted the options to purchase 1 million of shares of Axim common stock under the plan at the purchase price of $0.622 per share. 25% of the Option shares will be vested upon the one anniversary of the vesting commencement day, 25% of the Option shares will be vested upon the two anniversaries of the vesting commencement day, 25% of the Option shares will be vested upon the three anniversary of the vesting commencement day and 25% of the Option shares will be vested upon the four anniversaries of the vesting commencement day. On August 22, 2022, 13,500,000 options were issued with a strike price of $0.052; 5,750,000 vesting immediately and the balance vesting between six months and a year from issuance. On December 9, 2022, 900,000 options were issued with a strike price of $0.10; all of them vesting immediately. For the years ended December 31, 2022 and 2021 the Company recorded compensation expense of $1,107,494 and $1,143,730 respectively.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
STOCKHOLDERS DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 14: STOCKHOLDERS’ DEFICIT Preferred Stock The Company has authorized 5,000,000 shares of preferred stock, with a par value of $0.0001 per share. Of the 5,000,000 authorized preferred shares, 4,000,000 are undesignated “blank check” preferred stock. The Company may issue such preferred shares and designate the rights, privileges and preferences of such shares at the time of designation and issuance. As of March 31, 2023, and 2021 there are -0- and -0- shares of undesignated preferred shares issued and outstanding, respectively. There are zero shares issued and outstanding of Series A and Series B Preferred stock as of March 31, 2023. Series C Convertible Preferred Stock On August 17, 2016 the Company designated up to 500,000 shares of a new Series C Convertible Preferred Stock (Series C Preferred Stock). The holders of the Series C Preferred are entitled to elect four members to the Company’s board of directors and are entitled to cast 100 votes per share on all other matters presented to the shareholders for a vote. Each share of Series C Convertible Preferred is convertible into one share of the Company’s common stock. The Series C Convertible Preferred designation contains a number of protective and restrictive covenants that restrict the Company from taking a number of actions without the prior approval of the holders of the Series C Preferred or the unanimous vote of all four Series C Directors. If at any time there are four Series C Directors, one such director must be independent as that term is defined in the Series C designation. Any challenge to the independence of a Series C Director is a right conferred only upon the holders of the Series B Convertible Preferred Stock and may only be made by the holders of the Series B Convertible Preferred Stock. On August 18, 2016 the Company issued all 500,000 shares of its newly designated Series C Preferred Stock to MJNA Investment Holdings, LLC in exchange for cash of $65,000. As the holders of the Series C Preferred Stock, MJNA Investment Holdings, LLC has designated Dr. Timothy R. Scott, John W. Huemoeller II, Robert Cunningham and Blake Schroeder as their four Series C Directors. On February 20, 2019, MJNA Investment Holdings LLC (“Seller”) sold its 500,000 shares of AXIM Biotechnologies, Inc.’s, a Nevada corporation (the “Company”) Series C Preferred Stock to Juniper & Ivy Corporation, a Nevada corporation (“Purchaser”) for a purchase price of $500,000 (the “Purchase Price”) pursuant to a Preferred Stock Purchase Agreement (the “Purchase Agreement”). Payment of the Purchase Price was made as follows (i) a $65,000 payment made by check payable to Seller, which Purchaser borrowed from an unrelated third-party and which has no recourse against the Series C Preferred Stock or assets of Purchaser (the “Loan”), and (ii) the issuance by Purchaser to Seller of a promissory note, face value, $435,000, which has no recourse against the Series C Preferred Stock or assets of Purchaser (the “Note”). The Company’s Chief Executive Officer John W. Huemoeller II is the President of Purchaser. Mr. Huemoeller provided a personal guaranty for the Loan and the Note. The holders of the Series C Preferred Stock are entitled to elect four members to the Company’s Board of Directors and are entitled to cast 100 votes per share on all other matters presented to the shareholders for a vote. As a result of this transaction, a change in control has occurred. Common Stock The Company has authorized 300,000,000 shares of common stock, with a par value of $0.0001 per share. As of March 31, 2023 and December 31, 2022, the Company had 223,649,403 and 192,441,917 shares of common stock issued and outstanding, respectively. 2023 Transactions: One million shares were issued in satisfaction of Common stock to be issued. Eight million shares were issued during the first quarter of 2023 pursuant to the Company’s S-1 in exchange for $175,000, $40,000 of which was received in April 2023. 2022 Transactions: During January 2022, the Company issued 519,247 shares for cash of gross proceeds of $75,000 pursuant to various stock purchase agreements. The cash was received in the fourth quarter 2021 and first quarter 2022. The Company also issued warrants to purchase an aggregate of 519,247 shares of common stock at an average exercise price of $0.315 per share. The warrants are exercisable within a 3-year period from issuance. In January 2022, the Company issued 7,000,000 shares of its common stock pursuant to its asset acquisition of Advanced Tear Diagnostics which was under common stock to be issued. In January 2022, the Company issued 302,115 of its shares of common stock, valued at $100,000, in exchange for services which have been recorded as a prepaid expense. On January 11, 2022, the company issued 282,759 shares of common stock upon the exercise of 500,000 options at an exercise price of $0.126 a share. This exercise was performed on a cashless basis. In March 2022, the Company issued 624,290 of its shares of common stock pursuant to a stock purchase agreement for cash gross proceeds of $55,000. In March 2022, the Company issued 173,390 shares of its common stock, valued at $32,944, in settlement of interest due to prepayment of a note. In March 2022, the company issued 500,000 of its shares of common stock, valued at $79,500 in exchange for services related to the arrangement of meetings and conferences. The Company also issued 10,750,000 shares of its common stock January thru June of 2022 for cash of $973,495 pursuant to an equity purchase agreement, dated on May 14, 2021, which shares were registered pursuant to that S-1 Registration Statement filed by the Company with the SEC on May 14, 2021, and declared effective by the SEC on June 22, 2021. The Company issued 891,610 of its shares to settle the amounts owed to George Anastassov and Lekhram Changoer. The debt totaled $60,000 and the company recognized a loss on settlement of $4,196. The Company issued 3,544,247 of its shares in settlement of claims made by individuals pursuant to various stock Purchase agreements. The company recognized a current period loss of $226,171 as a result of this settlement. During the third quarter 2022 the company issued 2,227,638 shares pursuant to its S-1 for cash of $78,928. On July 14, 2022, the Company entered into the Equity Purchase Agreement with Cross & Company, pursuant to which we have the right to “put,” or sell, up to $30,000,000 worth of shares of our common stock to Cross. As provided in the Equity Purchase Agreement, we may require Cross to purchase shares of our common stock from time to time by delivering a put notice to Cross specifying the total number of shares to be purchased (such number of shares multiplied by the purchase price described below, the “Investment Amount”); provided there must be a minimum of ten trading days between delivery of each put notice. We may determine the Investment Amount, provided that such amount may not be more than 300% of the average daily trading volume in dollar amount for our common stock during the five trading days preceding the date on which we deliver the applicable put notice, unless waived by Cross in its sole discretion. Additionally, such amount may not be lower than $10,000 or higher than $250,000. Cross will have no obligation to purchase shares under the Equity Line to the extent that such purchase would cause Cross to own more than 4.99% of our issued and outstanding shares of common stock. The Company also issued 8,000,000 shares of its common stock January thru December of 2022 for cash of $234,844 and a subscription receivable of $46,000 under an equity purchase agreement, dated on July 14, 2022, which shares were registered pursuant to that S-1 Registration Statement filed by the Company with the SEC on July 25, 2022, and declared effective by the SEC on August 4, 2022. The subscription amount of $46,000 was received subsequent to December 31 2022. This was shown as subscription receivable on the equity statement. The company received advance of $47,720 that will be offset against future puts. Also during the third quarter of 2022 the company issued 13,861,004 shares pursuant to various stock purchase agreements for cash of $350,000. The Company converted debt of $177,840 during 2022 including accrued interest of $2,840 in exchange for 5,665,636 shares of its stock valued at $349,535 and as a result recognized a loss on extinguishment of $111,807, including cancellation of balance debt discount of $167,571 and a gain due to cancellation of derivative liabilities as of date of settlement of $227,459.	NOTE 14: STOCKHOLDERS’ DEFICIT Preferred Stock The Company has authorized 5,000,000 shares of preferred stock, with a par value of $0.0001 per share. Of the 5,000,000 authorized preferred shares, 4,000,000 are undesignated “blank check” preferred stock. The Company may issue such preferred shares and designate the rights, privileges and preferences of such shares at the time of designation and issuance. As of December 31, 2022, and 2021 there are -0- and -0- shares of undesignated preferred shares issued and outstanding, respectively. There are zero shares issued and outstanding of Series A and Series B Preferred stock as of December 31, 2022. Series C Convertible Preferred Stock On August 17, 2016 the Company designated up to 500,000 shares of a new Series C Convertible Preferred Stock (Series C Preferred Stock). The holders of the Series C Preferred are entitled to elect four members to the Company’s board of directors and are entitled to cast 100 votes per share on all other matters presented to the shareholders for a vote. Each share of Series C Convertible Preferred is convertible into one share of the Company’s common stock. The Series C Convertible Preferred designation contains a number of protective and restrictive covenants that restrict the Company from taking a number of actions without the prior approval of the holders of the Series C Preferred or the unanimous vote of all four Series C Directors. If at any time there are four Series C Directors, one such director must be independent as that term is defined in the Series C designation. Any challenge to the independence of a Series C Director is a right conferred only upon the holders of the Series B Convertible Preferred Stock and may only be made by the holders of the Series B Convertible Preferred Stock. On August 18, 2016 the Company issued all 500,000 shares of its newly designated Series C Preferred Stock to MJNA Investment Holdings, LLC in exchange for cash of $65,000. As the holders of the Series C Preferred Stock, MJNA Investment Holdings, LLC has designated Dr. Timothy R. Scott, John W. Huemoeller II, Robert Cunningham and Blake Schroeder as their four Series C Directors. On February 20, 2019, MJNA Investment Holdings LLC (“Seller”) sold its 500,000 shares of AXIM Biotechnologies, Inc.’s, a Nevada corporation (the “Company”) Series C Preferred Stock to Juniper & Ivy Corporation, a Nevada corporation (“Purchaser”) for a purchase price of $500,000 (the “Purchase Price”) pursuant to a Preferred Stock Purchase Agreement (the “Purchase Agreement”). Payment of the Purchase Price was made as follows (i) a $65,000 payment made by check payable to Seller, which Purchaser borrowed from an unrelated third-party and which has no recourse against the Series C Preferred Stock or assets of Purchaser (the “Loan”), and (ii) the issuance by Purchaser to Seller of a promissory note, face value, $435,000, which has no recourse against the Series C Preferred Stock or assets of Purchaser (the “Note”). The Company’s Chief Executive Officer John W. Huemoeller II is the President of Purchaser. Mr. Huemoeller provided a personal guaranty for the Loan and the Note. The holders of the Series C Preferred Stock are entitled to elect four members to the Company’s Board of Directors and are entitled to cast 100 votes per share on all other matters presented to the shareholders for a vote. As a result of this transaction, a change in control has occurred. Common Stock The Company has authorized 300,000,000 shares of common stock, with a par value of $0.0001 per share. As of December 31, 2022, and 2021, the Company had 192,441,917 and 138,099,981 shares of common stock issued and outstanding, respectively. 2022 Transactions: During January 2022, the Company issued 519,247 shares for cash of gross proceeds of $75,000 pursuant to various stock purchase agreements. The cash was received in the fourth quarter 2021 and first quarter 2022. The Company also issued warrants to purchase an aggregate of 519,247 shares of common stock at an average exercise price of $0.315 per share. The warrants are exercisable within a 3-year period from issuance. In January 2022, the Company issued 7,000,000 shares of its common stock pursuant to its asset acquisition of Advanced Tear Diagnostics which was under common stock to be issued. In January 2022, the Company issued 302,115 of its shares of common stock, valued at $100,000, in exchange for services which have been recorded as a prepaid expense. On January 11, 2022, the company issued 282,759 shares of common stock upon the exercise of 500,000 options at an exercise price of $0.126 a share. This exercise was performed on a cashless basis. In March 2022, the Company issued 624,290 of its shares of common stock pursuant to a stock purchase agreement for cash gross proceeds of $55,000. In March 2022, the Company issued 173,390 shares of its common stock, valued at $32,944, in settlement of interest due to prepayment of a note and the Company recognized a loss on conversion of $11,081 under loss on extinguishment of debt in statement of operation. In March 2022, the company issued 500,000 of its shares of common stock, valued at $79,500 in exchange for services related to the arrangement of meetings and conferences. The Company also issued 10,750,000 shares of its common stock January thru June of 2022 for cash of $973,495 pursuant to an equity purchase agreement, dated on May 14, 2021, which shares were registered pursuant to that S-1 Registration Statement filed by the Company with the SEC on May 14, 2021, and declared effective by the SEC on June 22, 2021. The Company issued 891,610 of its shares to settle the amounts owed to George Anastassov and Lekhram Changoer. The debt totaled $60,000 and the company recognized a loss on settlement of $4,196. The Company issued 3,544,247 of its shares in settlement of claims made by individuals pursuant to various stock Purchase agreements. The company recognized a current period loss of $226,171 as a result of this settlement. During the third quarter 2022 the company issued 2,227,638 shares pursuant to its S-1 for cash of $78,928. On July 14, 2022, the Company entered into the Equity Purchase Agreement with Cross & Company, pursuant to which we have the right to “put,” or sell, up to $30,000,000 worth of shares of our common stock to Cross. As provided in the Equity Purchase Agreement, we may require Cross to purchase shares of our common stock from time to time by delivering a put notice to Cross specifying the total number of shares to be purchased (such number of shares multiplied by the purchase price described below, the “Investment Amount”); provided there must be a minimum of ten trading days between delivery of each put notice. We may determine the Investment Amount, provided that such amount may not be more than 300% of the average daily trading volume in dollar amount for our common stock during the five trading days preceding the date on which we deliver the applicable put notice, unless waived by Cross in its sole discretion. Additionally, such amount may not be lower than $10,000 or higher than $250,000. Cross will have no obligation to purchase shares under the Equity Line to the extent that such purchase would cause Cross to own more than 4.99% of our issued and outstanding shares of common stock. The Company also issued 8,000,000 shares of its common stock January thru December of 2022 for cash of $234,844 and a subscription receivable of $46,000 under an equity purchase agreement, dated on July 14, 2022, which shares were registered pursuant to that S-1 Registration Statement filed by the Company with the SEC on July 25, 2022, and declared effective by the SEC on August 4, 2022. The subscription amount of $46,000 was received subsequent to December 31 2022. This was shown as subscription receivable on the equity statement. The company received advance of $47,720 that will be offset against future puts. Also during the third quarter of 2022 the company issued 13,861,004 shares pursuant to various stock purchase agreements for cash of $350,000. The Company converted debt of $177,840 including accrued interest of $2,840 in exchange for 5,665,636 shares of its stock valued at $349,535 and as a result recognized a loss on extinguishment of $111,807, including cancellation of balance debt discount of $167,571 and a gain due to cancellation of derivative liabilities as of date of settlement of $227,459. 2021 Transactions: Common Stock On December 13, 2021, the company entered into an agreement where it will issue $100,000 of stock in exchange for services to be rendered under a consulting agreement currently shown under stock to be issued. On November 7, 2021, the company issued 1,725,439 of its shares in settlement of a debt of $638,412 including accrued interest of $28,578 On October 12, 2021, the Company issued 118,000 shares to GS capital valued at $57,466 pursuant to services rendered in obtaining financing. On October 18, 2021, the company issued 175,000 shares of its common stock valued at $52,500 pursuant to a stock purchase agreement. During the year ended December 31, 2021, the company issued 196,438 shares of common stock upon the exercise of 300,000 options at an exercise price of $0.126 a share. This exercise was performed on a cashless basis. On July 29, 2021, the Company issued 122,000 restricted shares of its common stock to third party valued at $50,000 pursuant to the stock purchase agreement. The cash was received in 2021. During August and September 2021 the Company issued 1,060,715 commons shares and warrants to purchase 1,060,715 shares of common stock at an exercise price of $0.60 for gross cash proceeds of $297,000 pursuant to various Warrant Stock purchase agreements. The cash was received in the third quarter ending 2021. Warrants are exercisable within a 3-year period from issuance. During July and September 2021 the company issued 1,415,554 restricted shares of its common stock valued at $1,111,900 to third parties for certain services, recorded as consulting fees. In September 2021 the company issued 262,400 restricted shares of its common stock valued at $129,724 pursuant to S-1 Agreement to third party for cash, recorded as subscription receivable. Pursuant to its purchase of Advanced Tear Diagnostics, LLC the company has recorded 7,000,000 shares of its common stock to be issued valued at $4,270,000. Pursuant to a Stock purchase agreement the company has recorded 175,000 of its common shares to be issued valued at $52,500. On May 14, 2021, The Company entered into the Equity Purchase Agreement with Cross, pursuant to which we have the right to “put,” or sell, up to $10,000,000 worth of shares of our common stock to Cross. As provided in the Equity Purchase Agreement, we may require Cross to purchase shares of our common stock from time to time by delivering a put notice to Cross specifying the total number of shares to be purchased (such number of shares multiplied by the purchase price described below, the “Investment Amount”); provided there must be a minimum of ten trading days between delivery of each put notice. We may determine the Investment Amount, provided that such amount may not be more than 500% of the average daily trading volume in dollar amount for our common stock during the five trading days preceding the date on which we deliver the applicable put notice, unless waived by Cross in its sole discretion. Additionally, such amount may not be lower than $10,000 or higher than $1,000,000. Cross will have no obligation to purchase shares under the Equity Line to the extent that such purchase would cause Cross to own more than 4.99% of our issued and outstanding shares of common stock. In June 2021 the company issued 500,000 restricted shares of its common stock valued at $332,500 pursuant to S-1 Agreement to third party recorded as subscription receivable. Actual proceeds were $228,812. The difference of $103,688 was adjusted to additional paid in capital and was calculated in accordance with the S-1 agreement. During April, May and June 2021 the company issued 2,647,464 restricted shares of its common stock valued at $2,117,971 pursuant to conversion of convertible note and accrued interest of $582,707(Note 12) with a loss on extinguishment of debt $1,535,264. During April, May and June 2021 the Company issued 1,234,113 shares for cash of gross proceed of $402,500 pursuant to various Warrant Stock purchase agreements. The cash was received in the second quarter ending 2021. Out of these 519,828 shares of common stock valued at $152,500 was adjusted with common stock to be issued of prior period. The company also issued warrants to purchase 175,000 shares of common stock at an exercise price of $0.75 and 714,285 shares of common stock at an exercise price of $0.80. Warrants are exercisable within a 3-year period from issuance. During April, May and June 2021 the company issued 1,114,351 restricted shares of its common stock valued at $792,389 to third parties for certain services, recorded as consulting fees. During March 2021 the Company issued 1,712,500 shares for cash of gross $434,000 pursuant to various Stock purchase agreements. The cash was received in the first quarter ending 2021. The company also issued warrants to purchase 900,000 shares of common stock at an exercise price of $0.75. Warrants are exercisable within a 3-year period from issuance. Company paid finders fees of $20,000 in cash during this period for capital raise and will also issue shares equaling $16,000 in market value, which was issued during the year ended December 31, 2021. On March 18, 2021 the company issued 488,428 restricted shares of its common stock valued at $291,974 to third parties for certain services, recorded as consulting fees. Out of these 108,965 shares of common stock valued at $66,974 was adjusted with common stock to be issued of prior year.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
STOCK OPTIONS AND WARRANTS
STOCK OPTIONS AND WARRANTS	NOTE 15: STOCK OPTIONS AND WARRANTS Options to purchase common stock are granted at the discretion of the Board of Directors, a committee thereof or, subject to defined limitations, an executive officer of the Company to whom such authority has been delegated. Options granted to date generally have a contractual life of ten years. The stock option activity for three months ended March 31, 2023 and year ended December 31, 2022 respectively is as follows: Options Outstanding Weighted Average Exercise Price Outstanding at December 31, 2021 10,960,715 $ 0.37 Granted 14,400,000 0.0405 Exercised (500,000 ) 0.002 Expired or canceled (5,000,000 ) 0.057 Outstanding at December 31, 2022 19,860,715 $ 0.049 Granted - - Exercised - - Expired - - Balance March 31, 2023 19,860,715 $ 0.049 The following table summarizes the changes in options outstanding, option exercisability and the related prices for the shares of the Company’s common stock issued to employees and consultants under a stock option plan at March 31, 2023: As of March 31, 2023 Options Outstanding Options Exercisable Weighted Average Exercise Price ($) Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price ($) Number Exercisable Weighted Average Exercise Price ($) $ 0.15 19,860,715 8.5 $ 0.049 18,341,741 $ 0.049 As of December 31, 2022 Options Outstanding Options Exercisable Weighted Average Exercise Price ($) Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price ($) Number Exercisable Weighted Average Exercise Price ($) $ 0.15 19,860,715 9.0 $ 0.049 18,341,741 $ 0.049 The Company determined the value of share-based compensation for options vested using the Black-Scholes fair value option-pricing model with the following weighted average assumptions: March 31, December 31, 2023 2022 Expected life (years) - 10 Risk-free interest rate (%) - 3.96 Expected volatility (%) - 229 Dividend yield (%) - - Weighted average fair value of shares at grant date $ - $ 1.74 For the three months ended March 31, 2023 and 2022 stock-based compensation expense related to vested options was $103,822 and $188,918 respectively. Warrants The following table summarizes warrant activity during the year ended December 31, 2022 and the three months ended March 31, 2023: Number of Warrants Weighted Average Exercise Price Outstanding at December 31, 2021 3,025,000 $ 0.71 Granted 519,247 0.31 Forfeited/Cancelled - - Exercised - - Outstanding at December 31, 2022 3,544,247 $ 0.65 Granted - - Exercised - - Expired - - Outstanding at March 31, 2023 3,544,247 0.65 All outstanding warrants are exercisable at March 31, 2023 and there was no unrecognized stock-based compensation expense related to warrants.	NOTE 15: STOCK OPTIONS AND WARRANTS Options to purchase common stock are granted at the discretion of the Board of Directors, a committee thereof or, subject to defined limitations, an executive officer of the Company to whom such authority has been delegated. Options granted to date generally have a contractual life of ten years. The stock option activity for years ended December 31, 2022 and 2021 is as follows: Options Outstanding Weighted Average Exercise Price Outstanding at December 31, 2020 10,300,000 $ 0.36 Granted 2,960,715 0.60 Exercised 300,000 0.35 Expired or canceled (2,000,000 ) 0.75 Outstanding at December 31, 2021 10,960,715 $ 0.37 Granted 14,400,000 0.0405 Exercised (500,000 ) 0.002 Expired or Canceled (5,000,000 ) 0.057 Outstanding December 31, 2022 19,860,715 $ 0.049 The following table summarizes the changes in options outstanding, option exercisability and the related prices for the shares of the Company’s common stock issued to employees and consultants under a stock option plan at December 31, 2022 and 2021: 3,000,000 in 2022 and 2,000,000 in 2021 in options issued to John Huemoeller were canceled to allow for issuances to other employees. As of December 31, 2022 Options Outstanding Options Exercisable Weighted Average Exercise Price ($) Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price ($) Number Exercisable Weighted Average Exercise Price ($) $ 0.15 19,860,715 9.0 $ 0.049 18,341,741 $ 0.049 As of December 31, 2021 Options Outstanding Options Exercisable Weighted Average Exercise Price ($) Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price ($) Number Exercisable Weighted Average Exercise Price ($) $ 0.37 10,960,715 8.5 $ 0.37 8,227,380 $ 0.37 The Company determined the value of share-based compensation for options vested using the Black-Scholes fair value option-pricing model with the following weighted average assumptions: December 31, December 31, 2022 2021 Expected life (years) 10 10 Risk-free interest rate (%) 3.96 1.74 Expected volatility (%) 229 190 Dividend yield (%) - - Weighted average fair value of shares at grant date $ 1.74 $ 1.74 For the years ended December 31, 2022 and 2021 stock-based compensation expense related to vested options was $1,107,493 and $1,143,730 respectively. Warrants The following table summarizes warrant activity during the year ended December 31, 2022 and 2021: Number of Warrants Weighted Average Exercise Price Outstanding at December 31, 2020 - $ - Granted 3,025,000 0.71 Forfeited/Cancelled - - Exercised - - Outstanding at December 31, 2021 3,025,000 $ 0.71 Granted 519,247 0.31 Exercised Outstanding at December 31, 2022 3,544,247 $ 0.65 All outstanding warrants are exercisable at December 31, 2022 and there was no unrecognized stock-based compensation expense related to warrants.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2022
DISCONTINUED OPERATIONS
DISCONTINUED OPERATIONS	NOTE 16: DISCONTINUED OPERATIONS During May 2020 the Company decided to discontinue most of its operating activities pursuant to the Separation Agreement entered into by and among the Company, CanChew License Company (“CanCo”), CanChew Biotechnologies, LLC (“CanChew”), Medical Marijuana, Inc., Dr. George A. Anastassov (“Dr. Anastassov”), Dr. Philip A. Van Damme (“Dr. Van Damme”), Lekhram Changoer (“Mr. Changoer”), Sanammad Foundation, Netherlands and Sanammad Foundation, US (collectively, the “Sanammad Parties”). There was a diminmis amount, approximately $8,000, of cost associated with this operation in 2021. As of December 31, 2022 and 2021, the Company has nil asset and liabilities of the discontinued operations in the unaudited consolidated balance sheet in accordance with the provision of ASC 205-20.

COMMITMENT AND CONTINGENCIES

COMMITMENT AND CONTINGENCIES	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
COMMITMENT AND CONTINGENCIES
COMMITMENT AND CONTINGENCIES	NOTE 16: COMMITMENT AND CONTINGENCIES On January 2, 2019 the Company entered into the term of Executive’s employment agreement, at a base salary of $10,000 per month with John W. Huemoeller II to serve as its Chief Executive Officer. The Company and Executive acknowledge and agree that Executive’s employment hereunder shall at all times be “at will,” which means that either Executive may resign at any time for any reason or for no reason, and that the Company may terminate Executive’s employment at any time for any reason or for no reason, in either case, subject to the applicable provisions of this Agreement. In further consideration for Executive’s services and subject to the approval of the Board, Executive will be granted an option to purchase 2,000,000 shares of the Company’s common stock (the “Option Shares”). The option will be subject to the terms and conditions applicable to stock options granted under the Company’s 2015 Stock Incentive Plan, as amended from time to time (the “Plan”), and as described in the Plan and the stock option agreement, which Executive will be required to sign. 50% of the Option Shares shall vest on the date of grant and the remaining 50% of the Option Shares shall vest on the 12- month anniversary of the grant date, subject to Executive’s continued employment by the Company. The exercise price per share will be equal to the fair market value per share on the date of grant, as determined by the last closing price of the Company’s common stock the day prior to grant. Beginning in October 2019, the board decided to increase CEO base salary to $35,000 per month. On April 24, 2017 the company entered into an employment agreement with Robert Malasek, its Chief Financial Officer and Secretary. The agreement does not have a set term and may be terminated at any time by the Company or Mr. Malasek with proper notice. The shares were issued in the 1 st Industry Sponsored Research Agreement— Sapphire entered into the Industry Sponsored Research Agreement (“SRA”) effective February 7, 2020 to test and confirm the inhibitory activity of SBI-183 (exclusively licensed on January 13, 2020) and SBI-183 analogs, including those synthesized by the Company. The testing will include cell-based in vitro assays, NMR binding studies and testing to determine if SBI-183 enhances the activity of cytotoxic drugs in vitro. Animal studies will also be conducted under the SRA. Specifically, SBI-183 analogs will be evaluated in a mouse model of triple negative breast cancer using human tumor xenografts. The work will be performed over a period of one year with the total cost of the SRA totaling $150,468 paid prior to acquisition. For the year December 31, 2021, the Company recorded research and development expenses of $284,869. The agreement is now being renegotiated. On August 5, 2020 Sapphire was awarded a $395,880 phase I Small Business Innovation Research (SBIR) grant by the National Cancer Institute (NCI). The grant will support continued development of novel small molecules that inhibit the enzymatic activity of Quiescin Sulfhydryl Oxidase I (QSOX1) based on a lead compound. QSOX1 is a tumor-derived enzyme that is important for cancer growth, invasion and metastasis. Sapphire is conducting this research with technology it has exclusively licensed from Skysong Innovations, LLC, the intellectual property management company for Arizona State University. Sapphire will subcontract tumor biology work for evaluating analog inhibitors for QSOX1 to Dr. Doug Lake’s laboratory at Arizona State University and Mayo Clinic Arizona. Grant income received for the years ended 2021 was $279,981. There was nil in 2022. On August 25, 2020 we signed an exclusive licensing, manufacturing and distribution agreement with Empowered Diagnostics LLC to execute the high-volume production of our rapid point-of-care diagnostic test. AXIM and Empowered have completed the technology transfer and Empowered Diagnostics has built out their production facility to be able to manufacture millions of our neutralizing antibody tests for COVID-19 per month. In exchange for this license Empowered will pay Axim a royalty on net sales on all licensed products sold by Empowered covered by this license which global with the exception of Mexico. This agreement was cancelled in February, 2022. On September 15, 2022, the company entered into a license and distribution agreement for its Lactoferrin dry eye test, Ige allergy test for allergic conjunctivitis and quantitative MMp-9 test to identify ocular surface inflammation. The licensee is Versea Ophthalmics, LLC, A Delaware Limited Liability Company. The agreement will provide Verséa with the exclusive commercial right to AXIM’s proprietary portfolio of point-of-care (POC) lab testing readers and three key biomarker diagnostic tests designed specifically to assist eye-care physicians in detecting and quantifying biomarkers associated with aqueous deficient Dry Eye Disease and non-specific allergic conjunctivitis. The three AXIM’s key biomarker tests – the Ocular Immunoglobulin E (IgE) test, the Lactoferrin test, and the future MMP-9 test – require the collection of 0.5 microliters in tears and provide quantitative results in under 10 minutes, an industry-leading return time. Verséa plans to launch IgE and Lactoferrin tests at the upcoming 2022 American Academy of Ophthalmology (AAO) and American Academy of Optometry (AAOPT) conferences. The MMP-9 test is anticipated to follow in the next 18-24 months. Versea plans to launch sales sometime in second quarter 2023. During first quarter 2023 further modification of the tests and packaging took place. Operating Lease Lease Agreement—On March 3, 2020, Sapphire entered into a 3-year lease agreement (“Lease”) to relocate to a larger space within the same business park. The new space totals 1,908 square feet with monthly base rent in the 1st year $4,713, 2nd year $4,854 and 3rd year $5,000 at implicit interest rate of 6%. A new lease is effective April 25, 2023. Upon commencement of the Lease on April 25, 2023, the previous lease will expire. The company has renewed the lease effective May 1, 2023 and therefore the related right of use assets and lease liability established subsequent to March 31, 2023. The following table sets forth the revised schedule of the monthly Base Rent payable for the Premises during the Extended Term: Month(s) of Term No. of Months Monthly Base Rent Conditionally Abated Monthly Base Rent Total Monthly Base Rent May 1, 2023 – May 31, 2023 1 $ 8,014.00 $ 8,014.00 June 1, 2023 – June 30, 2023 1 $ 8,014.00 $ 8,014.00 $ 8,014.00 July 1, 2023 – April 30, 2024 10 $ 8,014.00 $ 8,014.00 May 1, 2024 – April 30, 2025 12 $ 8,335.00 $ 8,334.00 May 1, 2025 – April 30, 2026 12 $ 8,668.00 $ 8,668.00 May 1, 2026 – May 31, 2026 1 $ 9,014.00 $ 9,014.00 Operating Leases - Right of Use Assets and Purchase Commitments Right of Use Assets We have operating leases for office space that expire through 2023. Below is a summary of our right of use assets and liabilities as of March 31, 2023. Right-of-use assets $ 4,984 Lease liability obligations, current $ 4,984 Lease liability obligations, noncurrent Total lease liability obligations $ - Weighted-average remaining lease term 0.125 years Weighted-average discount rate 6 % The following table summarizes the lease expense for the Three Months ended March 31, 2023 and 2022 respectively: March 31, March 31, 2023 2022 Operating lease expense $ 19,104 * $ 14,562 Short-term lease expense 11,637 7,660 Total lease expense $ 30,741 $ 22,222 *We recorded $30,741 of operating lease expense this includes $11,637 of maintenance charges and month to month lease. Approximate future minimum lease payments for our right of use assets over the remaining lease periods as of March 31, 2023, are as follows: $ 2023 Total minimum payments 5,000 Less: amount representing interest (16 ) Total $ 4,984 Litigation As of March 31, 2023, and this report issuing date, the Company is not a party to any pending material legal proceeding. To the knowledge of management, no federal, state or local governmental agency is presently contemplating any proceeding against the Company. To the knowledge of management, no director, executive officer or affiliate of the Company, any owner of record or beneficially of more than five percent of the Company’s Common Stock is a party adverse to the Company or has a material interest adverse to the Company in any proceeding.	NOTE 17: COMMITMENT AND CONTINGENCIES On January 2, 2019 the Company entered into the term of Executive’s employment agreement, at a base salary of $10,000 per month with John W. Huemoeller II to serve as its Chief Executive Officer. The Company and Executive acknowledge and agree that Executive’s employment hereunder shall at all times be “at will,” which means that either Executive may resign at any time for any reason or for no reason, and that the Company may terminate Executive’s employment at any time for any reason or for no reason, in either case, subject to the applicable provisions of this Agreement. In further consideration for Executive’s services and subject to the approval of the Board, Executive will be granted an option to purchase 2,000,000 shares of the Company’s common stock (the “Option Shares”). The option will be subject to the terms and conditions applicable to stock options granted under the Company’s 2015 Stock Incentive Plan, as amended from time to time (the “Plan”), and as described in the Plan and the stock option agreement, which Executive will be required to sign. 50% of the Option Shares shall vest on the date of grant and the remaining 50% of the Option Shares shall vest on the 12- month anniversary of the grant date, subject to Executive’s continued employment by the Company. The exercise price per share will be equal to the fair market value per share on the date of grant, as determined by the last closing price of the Company’s common stock the day prior to grant. Beginning in October 2019, the board decided to increase CEO base salary to $35,000 per month. On April 24, 2017 the company entered into an employment agreement with Robert Malasek, its Chief Financial Officer and Secretary. The agreement does not have a set term and may be terminated at any time by the Company or Mr. Malasek with proper notice. The shares were issued in the 1 st Industry Sponsored Research Agreement— Sapphire entered into the Industry Sponsored Research Agreement (“SRA”) effective February 7, 2020 to test and confirm the inhibitory activity of SBI-183 (exclusively licensed on January 13, 2020) and SBI-183 analogs, including those synthesized by the Company. The testing will include cell-based in vitro assays, NMR binding studies and testing to determine if SBI-183 enhances the activity of cytotoxic drugs in vitro. Animal studies will also be conducted under the SRA. Specifically, SBI-183 analogs will be evaluated in a mouse model of triple negative breast cancer using human tumor xenografts. The work will be performed over a period of one year with the total cost of the SRA totaling $150,468 paid prior to acquisition. For the year December 31, 2021, the Company recorded research and development expenses of $284,869. This agreement is now being renegotiated. On August 25, 2020, we signed an exclusive licensing, manufacturing and distribution agreement with Empowered Diagnostics LLC to execute the high-volume production of our rapid point-of-care diagnostic test. AXIM and Empowered have completed the technology transfer and Empowered Diagnostics has built out their production facility to be able to manufacture millions of our neutralizing antibody tests for COVID-19 per month. In exchange for this license Empowered will pay Axim a royalty on net sales on all licensed products sold by Empowered covered by this license which global with the exception of Mexico. This agreement was cancelled in February, 2022. On September 15, 2022, the company entered into a license and distribution agreement for its Lactoferrin dry eye test, Ige allergy test for allergic conjunctivitis and quantitative MMp-9 test to identify ocular surface inflammation. The licensee is Versea Ophthalmics, LLC, A Delaware Limited Liability Company. The agreement will provide Verséa with the exclusive commercial right to AXIM’s proprietary portfolio of point-of-care (POC) lab testing readers and three key biomarker diagnostic tests designed specifically to assist eye-care physicians in detecting and quantifying biomarkers associated with aqueous deficient Dry Eye Disease and non-specific allergic conjunctivitis. The three AXIM’s key biomarker tests – the Ocular Immunoglobulin E (IgE) test, the Lactoferrin test, and the future MMP-9 test – require the collection of 0.5 microliters in tears and provide quantitative results in under 10 minutes, an industry-leading return time. Verséa plans to launch IgE and Lactoferrin tests at the upcoming 2022 American Academy of Ophthalmology (AAO) and American Academy of Optometry (AAOPT) conferences. The MMP-9 test is anticipated to follow in the next 18-24 months. In recent months, AXIM has been preparing for the scaling of production of its tests in anticipation of an agreement such as the one reached with Verséa and is now prepared to support new orders associated with the agreement and subsequent launch. Due to the Agreement, the positions of: (i) National Sales Director; and (ii) Chief Medical Officer held by Jeff Busby and Dr. Joseph Tauber, respectively, were no longer necessary for Company operations and, therefore, eliminated. The Company received an initial license fee of $150,000 and has the right to cancel the agreement if minimum sales targets are not reached. This amount was recorded as deferred revenue and amortized over 5 years beginning September 15, 2022. During the year ended December 31, 2022 and 2021, the Company amortized $8,875 and $0. The carrying balance as of December 31, 2022 and 2021 was $141,125 and $0, respectively. The Company also received $192,000 towards sale of its IgE and Lactoferrin tests. The tests were not shipped as of December 31, 2022 so the amount was disclosed as deferred revenue as of December 31, 2022. Operating Lease Lease Agreement—On March 3, 2020, Sapphire entered into a 3-year lease agreement (“Lease”) to relocate to a larger space within the same business park. The new space totals 1,908 square feet with monthly base rent in the 1st year $4,713, 2nd year $4,854 and 3rd year $5,000 at implicit interest rate of 6%. Upon commencement of the Lease on April 25, 2020, the previous lease will expire. Operating Leases - Right of Use Assets and Purchase Commitments Right of Use Assets We have operating leases for office space that expire through 2023. Below is a summary of our right of use assets and liabilities as of December 31, 2022. Right-of-use assets $ 19,789 Lease liability obligations, current $ 19,789 Lease liability obligations, noncurrent Total lease liability obligations $ 19,789 Weighted-average remaining lease term 0.33 years Weighted-average discount rate 6 % The following table summarizes the lease expense for the years ended December 31, 2022 and 2021: December 31, December 31, 2022 2021 Operating lease expense $ 75,732 * $ 57,684 Short-term lease expense 38,790 15,711 Total lease expense $ 114,522 $ 73,395 *We recorded $59,416 of operating lease expense this includes $16,316 of maintenance charges. Approximate future minimum lease payments for our right of use assets over the remaining lease periods as of December 31, 2022, are as follows: 2023 $ 20,000 Total minimum payments 20,000 Less: amount representing interest (211 ) Total $ 19,789 Litigation As of December 31, 2022, and this report issuing date, the Company is not a party to any pending material legal proceeding. To the knowledge of management, no federal, state or local governmental agency is presently contemplating any proceeding against the Company. To the knowledge of management, no director, executive officer or affiliate of the Company, any owner of record or beneficially of more than five percent of the Company’s Common Stock is a party adverse to the Company or has a material interest adverse to the Company in any proceeding.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
INCOME TAXES
INCOME TAXES	NOTE 18: INCOME TAXES The Company utilizes ASC 740 “Income Taxes,” which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statement or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between financial statements and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The U.S. tax reform bill that Congress voted to approve December 20, 2017, also known as the “Tax Cuts and Jobs Act,” made sweeping modification to the Internal Revenue Code, including a much lower corporate tax rate, changes to credits and deductions, and a move to a territorial system for corporations that have overseas earnings. The Act replaced the prior law graduated corporate tax rate, which taxed income over $10 million at 35%, with a flat rate of 21%. The Coronavirus Aid, Relief and Economy Security (CARES) Act (“the CARES Act, H.R. 748”) was signed into law on 27 March 2020. The CARES Act temporarily eliminates the 80% taxable income limitation (as enacted under the Tax Cuts and Jobs Act of 2017) for NOL deductions for 2018-2020 tax years and reinstated NOL carrybacks for the 2018-2020 tax years. Moreover, the CARES Act also temporarily increases the business interest deduction limitations from 30% to 50% of adjusted taxable income for the 2019 and 2020 taxable year. Lastly, the Tax Act technical correction classifies qualified improvement property as 15-year recovery period, allowing the bonus depreciation deduction to be claimed for such property retroactively as if it was included in the Tax Act at the time of enactment. The Company does not anticipate a material impact on its financial statements as of December 31, 2022 due to the recent enactment. For the period ended December 31, 2022, The Company had available, for Federal income tax purposes, net operating losses of $9,024,000 which expire at various dates through December 31, 2030 and $23,000,000 which have no expiration date. The net operating loss carryovers may be subject to limitations under Internal Revenue Code section 382, due to significant changes in the Company’s ownership. If a change of ownership has occurred the net operating loss carryovers would be limited or might be eliminated. The provision for income taxes differ from the amount of income tax determined by applying the applicable U.S. statutory rate to losses before income tax expense for the period ended December, 2022 and 2021 as follows: 2022 2021 Statutory federal income tax rate 21.0 % 21.0 % Statutory state and local income tax rate , net of federal benefit 11.9 % 11.9 % Change in valuation allowance (32.9 )% (32.9) % Effective tax rate 0.00 % 0.00 % Deferred income taxes result from temporary differences in the recognition of income and expenses for financial reporting purposes and for tax purposes. The tax effect of these temporary differences representing deferred tax asset result principally from the following: 2022 2021 Deferred tax assets Federal*: Net operating loss carry forward $ 10,749,088 $ 6,327,783 Less: valuation allowance (10,749,088 ) (6,327,783 ) Net deferred tax asset $ - $ - *The company moved its base operations to California in 2019 California Net operating Losses Total 13,558,757 NYS Net Operating Loss Total 14,157,020 The valuation allowance for deferred tax assets as of December 31, 2022 and 2021 was $10,749,088, and $6,327,783, respectively. In assessing the recovery of the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers the scheduled reversals of future deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. The Company will continue to monitor the potential utilization of this asset. Should factors and evidence change to aid in this assessment, a potential adjustment to the valuation allowance in future periods may occur. Management believes it is more likely than not that the Differed tax asset will not be realized, so a 100% Valuation Reserve has been established at December 31, 2022. Company is aware that as of there may be section 382 limitations on loss carryforward due to, to the acquisition of Sapphire biotechnology but has not analyzed them at this time.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 18: SUBSEQUENT EVENTS Common Stock Issuances During April 2023, the Company received $40,000 against stock subscription receivable. During April and May 2023, the Company issued 4,000,000 shares under their S-1 Cash has been received in the amount of $60,000. The final determination as to allocation of proceeds has not been made as of the date of filing of this 10Q. The company plans to increase authorized shares to One billion to cover shortfall in amounts needed to redeem convertible securities and notes and to cover future capital raises.	NOTE 19: SUBSEQUENT EVENTS On January 23, 2023 holders of convertible notes converted debt of $380,858 into 22,207,486 shares of the Company’s stock. In January 2023 $46,000 was received in cash against stock subscription receivable. On March 23, 2023 1,000,000 shares were issued against common stock to be issued. During the first quarter 2023, 8,000,000 shares were issued in accordance with the Company’s S-1 offering for cash of $130,000 with an additional amount to be determined from put number 10 issued on March 23, 2023. Advances received against S-3 offering in the amount of $350,000. TL-66 LLC Convertible Notes Modification and Default Waiver Agreement On January 23, 2023, AXIM Biotechnologies, Inc. (the “Company”) and TL-66 LLC entered into a Convertible Notes Modification and Default Waiver Agreement (“Waiver Agreement”) in order to modify and cure defaults on various notes issued by the Company and its subsidiaries to TL-66 as summarized below. (a) For five senior secured convertible notes, as amended, issued by the Company to TL-66, aggregate face value of $934,478 (the "Secured Notes"), which are currently in default, TL-66 agreed to waive and forfeit all interest accrued on the Secured Notes through December 31, 2022, in the aggregate amount of $216,572. In addition, all prior defaults on the Secured Notes were waived through January 23, 2023, and the next interest payments due on each of the Secured Notes was extended from April 1, 2023, to July 1, 2023. All of the Secured Notes pays semi-annual interest at the rate of 3.5% per annum on each October and April 1st until maturity of October 1, 2029. In addition, the conversion price for each of the Secured Notes was reduced from $0.2201 to $0.04. (b) For a convertible note issued by the Company to TL-66, face value $365,931 (the "TL-66 Note"), TL-66 agreed to waive and forfeit all interest accrued on the Convertible Notes through January 27, 2023, in the aggregate amount of $11,190.96 and to waive all prior defaults on the TL-66 Note through January 23, 2023.The TL-66 Note pays annual interest at the rate of 3.0% per annum on each January 27 until maturity on January 27, 2032 and is convertible into the Company's common stock at a conversion price of $0.10. (c) For a convertible note issued by the Company's wholly-owned subsidiary, Sapphire Biotech, Inc, to TL-66, face value $190,000 (the "Sapphire Note"), TL-66 agreed to waive and forfeit all interest accrued on the Sapphire Note through December 31, 2022, in the amount of $17,115.84 and to waive all prior defaults on the Sapphire Note through January 23, 2023. The Sapphire Note pays annual interest each December 31st at the rate of 3.0% per annum until maturity on December 31, 2034 and is convertible into the Company's common stock at a conversion price of $0.03166667. In addition, TL-66 has the right to require the Company to assume the Sapphire Note at any time upon demand. John W. Huemoeller II Settlement Agreement On January 23, 2023, the Company entered into a “Settlement Agreement” with its Chief Executive Officer, John W. Huemoeller II (the "Executive") regarding $512,500 of accrued and unpaid salary owed to the Executive through December 31, 2022 (the "Amount Due"). (a) $250,000 of the Amount Due will be paid by issuing to Executive a convertible note, face value $250,000 (the "Executive Note"). The Executive Note is unsecured, shall pay interest annually at the rate of 4% per annum with the first interest payment beginning on January 1, 2024, and each January 1st thereafter until maturity on January 1, 2033, and shall have a conversion price of $0.01. (b) Executive shall waive/forfeit $50,000 of the Amount Due. The remaining balance of $212,500 of the Amount Due ($512,500 minus $250,000 for the Executive Note = $262,500 minus $50,000 waiver = $212,500) shall not be payable at any time prior to July 1, 2023, and Executive shall have no right prior to July 1, 2023 to seek payment of the remaining balance. If in the reasonable discretion of the Board of Directors full payment of the remaining balance of the Amount Due on July 1, 2023 ($212,500) is too burdensome for the Company's working capital position at that time, then Executive will either grant an additional 3-month extension for the payment of the remaining Amount Due or engage in good faith discussions with the Board in order to enter into a payment plan for the remaining Amount Due, or a combination of both. (c) Executive agreed to a $55,000 reduction in salary for the period of January 1, 2023 through June 30, 2023 (from $175,000 for the period reduced to $120,000). After June 30, 2023, Executive's salary shall be reinstated to the full amount prior to the reduction. MMI Convertible Note Modification and Default Waiver Agreement On January 23, 2023, the Company and Medical Marijuana, Inc ("MMI") entered into a Convertible Note Modification and Default Waiver Agreement (“MMI Modification Agreement”) in order to modify and cure the default of a convertible note, as amended, face value $4 million, issued by the Company to MMI (the "MMI Convertible Note") as set forth below. (a) MMI agreed to waive and forfeit all interest accrued on the MMI Convertible Note through December 31, 2022, in the amount of $261,536.96, and to waive all prior defaults through January 23, 2023. The MMI Convertible Note was further modified so that interest shall accrue at the original rate of 3.5% per annum through June 30, 2023, and payable on that date. Thereafter interest will be payable on a monthly basis beginning on August 1, 2023. In addition, the conversion price for the MMI Convertible Note was reduced from $0.25 to $0.075.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
SIGNIFICANT ACCOUNTING POLICIES
Use of Estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements as well as the reported amounts of revenue and expenses during reporting periods. Actual results could differ from these estimates. Significant estimates are assumptions about collection of useful life of intangible assets and assumptions used in Black-Scholes-Merton, or BSM, valuation methods, such as expected volatility, risk-free interest rate and expected dividend rate.	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements as well as the reported amounts of revenue and expenses during reporting periods. Actual results could differ from these estimates. Significant estimates are assumptions about collection of accounts receivable, useful life of intangible assets, impairment analysis, derivative liability and assumptions used in Black-Scholes-Merton, or BSM, valuation methods, such as expected volatility, risk-free interest rate and expected dividend rate.
Operating Lease		We lease property under various operating leases which are disclosed on our Balance sheet in accordance with ASC 842.
Risks and Uncertainties	The Company operates in a dynamic and highly competitive industry and is subject to risks and uncertainties common to early-stage companies in the biotechnology industry, including, but not limited to, development by competitors of new technological innovations, protection of proprietary technology, dependence on key personnel, contract manufacturer and contract research organizations, compliance with government regulations and the need to obtain additional financing to fund operations. Product candidates currently under development will require significant additional research and development efforts, including extensive preclinical studies and clinical trials and regulatory approval, prior to commercialization. These efforts require significant amounts of additional capital, adequate personnel infrastructure and extensive compliance and reporting. The Company believes that changes in any of the following areas could have a material adverse effect on the Company’s future financial position, results of operations, or cash flows; ability to obtain future financing; advances and trends in new technologies and industry standards; results of clinical trials; regulatory approval and market acceptance of the Company’s products; development of sales channels; certain strategic relationships; litigation or claims against the Company based on intellectual property, patent, product, regulatory, or other factors; and the Company’s ability to attract and retain employees necessary to support its growth. Products developed by the Company require approvals from the U.S. Food and Drug Administration (“FDA”) or other international regulatory agencies prior to commercial sales. There can be no assurance that the Company’s research and development will be successfully completed, that adequate protection for the Company’s intellectual property will be obtained or maintained, that the products will receive the necessary approvals, or that any approved products will be commercially viable. If the Company was denied approval, approval was delayed or the Company was unable to maintain approval, it could have a materially adverse impact on the Company. Even if the Company’s product development efforts are successful, it is uncertain when, if ever, the Company will generate revenue from product sales. The Company operates in an environment of rapid change in technology and substantial competition from other pharmaceutical and biotechnology companies. In addition, the Company is dependent upon the services of its employees, consultants and other third parties. Beginning in late 2019, the outbreak of a novel strain of virus named SARS-CoV-2 (severe acute respiratory syndrome coronavirus 2), or coronavirus, which causes coronavirus disease 2019, or COVID-19, has evolved into a global pandemic. The extent of the impact of the coronavirus outbreak on the Company’s business will depend on certain developments, including the duration and spread of the outbreak and the extent and severity of the impact on the Company’s clinical trial activities, research activities and suppliers, all of which are uncertain and cannot be predicted. At this point, the extent to which the coronavirus outbreak may materially impact the Company’s financial condition, liquidity or results of operations is uncertain. The Company has expended and will continue to expend substantial funds to complete the research, development and clinical testing of product candidates. The Company also will be required to expend additional funds to establish commercial-scale manufacturing arrangements and to provide for the marketing and distribution of products that receive regulatory approval. The Company may require additional funds to commercialize its products. The Company is unable to entirely fund these efforts with its current financial resources. If adequate funds are unavailable on a timely basis from operations or additional sources of financing, the Company may have to delay, reduce the scope of or eliminate one or more of its research or development programs which would materially and adversely affect its business, financial condition and operations. There have been no material changes in the accounting policies from those disclosed in the financial statements and the related notes included in the Form 10-K.	The Company operates in a dynamic and highly competitive industry and is subject to risks and uncertainties common to early-stage companies in the biotechnology industry, including, but not limited to, development by competitors of new technological innovations, protection of proprietary technology, dependence on key personnel, contract manufacturer and contract research organizations, compliance with government regulations and the need to obtain additional financing to fund operations. Product candidates currently under development will require significant additional research and development efforts, including extensive preclinical studies and clinical trials and regulatory approval, prior to commercialization. These efforts require significant amounts of additional capital, adequate personnel infrastructure and extensive compliance and reporting. The Company believes that changes in any of the following areas could have a material adverse effect on the Company’s future financial position, results of operations, or cash flows; ability to obtain future financing; advances and trends in new technologies and industry standards; results of clinical trials; regulatory approval and market acceptance of the Company’s products; development of sales channels; certain strategic relationships; litigation or claims against the Company based on intellectual property, patent, product, regulatory, or other factors; and the Company’s ability to attract and retain employees necessary to support its growth. Products developed by the Company require approvals from the U.S. Food and Drug Administration (“FDA”) or other international regulatory agencies prior to commercial sales. There can be no assurance that the Company’s research and development will be successfully completed, that adequate protection for the Company’s intellectual property will be obtained or maintained, that the products will receive the necessary approvals, or that any approved products will be commercially viable. If the Company was denied approval, approval was delayed or the Company was unable to maintain approval, it could have a materially adverse impact on the Company. Even if the Company’s product development efforts are successful, it is uncertain when, if ever, the Company will generate revenue from product sales. The Company operates in an environment of rapid change in technology and substantial competition from other pharmaceutical and biotechnology companies. In addition, the Company is dependent upon the services of its employees, consultants and other third parties. Beginning in late 2019, the outbreak of a novel strain of virus named SARS-CoV-2 (severe acute respiratory syndrome coronavirus 2), or coronavirus, which causes coronavirus disease 2019, or COVID-19, has evolved into a global pandemic. The extent of the impact of the coronavirus outbreak on the Company’s business will depend on certain developments, including the duration and spread of the outbreak and the extent and severity of the impact on the Company’s clinical trial activities, research activities and suppliers, all of which are uncertain and cannot be predicted. At this point, the extent to which the coronavirus outbreak may materially impact the Company’s financial condition, liquidity or results of operations is uncertain. The Company has expended and will continue to expend substantial funds to complete the research, development and clinical testing of product candidates. The Company also will be required to expend additional funds to establish commercial-scale manufacturing arrangements and to provide for the marketing and distribution of products that receive regulatory approval. The Company may require additional funds to commercialize its products. The Company is unable to entirely fund these efforts with its current financial resources. If adequate funds are unavailable on a timely basis from operations or additional sources of financing, the Company may have to delay, reduce the scope of or eliminate one or more of its research or development programs which would materially and adversely affect its business, financial condition and operations. There have been no material changes in the accounting policies from those disclosed in the financial statements and the related notes included in the Form 10-K.
Cash Equivalents	The Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. As of March 31, 2023, the Company had no cash equivalents. Cash and cash equivalents are maintained at financial institutions and, at times, balances may exceed federally insured limits. The Company had no uninsured balances at March 31, 2023 and December 31, 2022. The Company has never experienced any losses related to these balances.	The Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. As of December 31, 2022, the Company had no cash equivalents. Cash and cash equivalents are maintained at financial institutions and, at times, balances may exceed federally insured limits. The Company had no uninsured balances at December 31, 2022. The Company has never experienced any losses related to these balances.
Accounts Receivable	It is the Company’s policy to review accounts receivable at least on a monthly basis for conductibility and follow up with customers accordingly. Covid19 has slowed collection as our customers are in a mandated pause. We do not have geographic concentration of customers.	It is the Company’s policy to review accounts receivable at least on a monthly basis for conductibility and follow up with customers accordingly. Covid19 has slowed collection as our customers are in a mandated pause. We do not have geographic concentration of customers.
Operating Lease	We lease property under various operating leases which are disclosed on our Balance sheet in accordance with ASC 842.
Concentrations	At March 31, 2023 and December 31, 2022, there were no accounts receivable. For the three months ended March 31, 2023 one customer accounted for 100% of total revenue. There was no revenue for the three months ending March 31, 2022.	At December 31, 2022, there was no accounts receivable. For the year ended December 31, 2022, one customer accounted for 100% of total revenue. For the year ended December 31, 2021 one customer accounted for 100% customer accounted. Revenue was all generated from normal operations for the twelve months ending December 31, 2022 and 2021.
Property and Equipment	Property and equipment are carried at cost less accumulated depreciation. Depreciation is computed using straight-line method over the estimated useful life. New assets and expenditures that extend the useful life of property or equipment are capitalized and depreciated. Expenditures for ordinary repairs and maintenance are charged to operations as incurred. The Company’s property and equipment consisted of the following at March 31, 2023 and December 31, 2022, respectively. March 31, 2023 December 31, 2022 Equipment $ 183,992 $ 183,992 Less: accumulated depreciation $ 98,295 $ 90,152 $ 85,697 $ 93,840 Depreciation expense was $8,143 and $7,916 for the three months ended March 31, 2023 and 2022, respectively.	Property and equipment are carried at cost less accumulated depreciation. Depreciation is computed using straight-line method over the estimated useful life. New assets and expenditures that extend the useful life of property or equipment are capitalized and depreciated. Expenditures for ordinary repairs and maintenance are charged to operations as incurred. The Company’s property and equipment relating to continuing operations consisted of the following at December 31, 2022 and 2021, respectively, and none related to discontinued operations. December 31, 2022 December 31, 2021 Equipment of continuing operations $ 183,992 $ 175,283 Less: accumulated depreciation 90,152 58,473 $ 93,840 $ 116,810 Depreciation expense was $31,680 and $27,778 for the years ended December 31, 2022 and 2021, respectively.
Intangible Assets	Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in each business combination. We conduct an impairment analysis for goodwill annually in the fourth quarter or more frequently if indicators of impairment exist or if a decision is made to sell or exit a business. Significant judgments are involved in determining if an indicator of impairment has occurred. Such indicators may include deterioration in general economic conditions, negative developments in equity and credit markets, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows, or a trend of negative or declining cash flows over multiple periods, among others. The fair value that could be realized in an actual transaction may differ from that used to evaluate the impairment of goodwill. We first may assess qualitative factors to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the quantitative goodwill impairment test included in U.S. GAAP. To the extent our assessment identifies adverse conditions, or if we elect to bypass the qualitative assessment, goodwill is tested using a quantitative impairment test. Impairment of Indefinite-Lived Intangible Assets For indefinite-lived intangible assets such as in-process research and development (IPRD), we conduct an impairment analysis annually in the fourth quarter or more frequently if indicators of impairment exist. We first perform a qualitative assessment to determine if it is more likely than not that the carrying amount of each of the in-process research and development assets exceeds its fair value. The qualitative assessment requires the consideration of factors such as recent market transactions, macroeconomic conditions, and changes in projected future cash flows. If we determine it is more likely than not that the fair value is less than its carrying amount of the in-process research and development assets, a quantitative assessment is performed. The quantitative assessment compares the fair value of the in-process research and development assets to its carrying amount. If the carrying amount exceeds its fair value, an impairment loss is recognized for the excess. We elected to perform a quantitative assessment of indefinite-lived intangible assets and determined that the fair value of the goodwill and IPRD related to the Sapphire acquisition was less than its carrying amount and that in-process research and development were fully impaired. The Company’s intangible assets relating to continuing operations consisted of the following at March 31, 2023 and December 31, 2022, respectively. March 31, December 31, 2023 2022 Patents $ 250,000 $ 250,000 Licenses 4,270,000 4,270,000 4,520,000 4,520,000 Less: accumulated amortization 629,184 530,573 $ 3,890,816 $ 3,989,427 Estimated aggregate amortization expense for each of the five succeeding years ending December 31 is as follows: 2023 2024 2025 2026 2027 2028 and thereafter Amortization expense $ 293,423 $ 391,230 $ 391,230 $ 391,230 $ 391,230 $ 2,033,277 Amortization expense recorded for the three months ended March 31, 2023 and 2022 was $98,612 and $98,612; respectively.	Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in each business combination. We conduct an impairment analysis for goodwill annually in the fourth quarter or more frequently if indicators of impairment exist or if a decision is made to sell or exit a business. Significant judgments are involved in determining if an indicator of impairment has occurred. Such indicators may include deterioration in general economic conditions, negative developments in equity and credit markets, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows, or a trend of negative or declining cash flows over multiple periods, among others. The fair value that could be realized in an actual transaction may differ from that used to evaluate the impairment of goodwill. There is no goodwill balance as of December 31, 2022. We first may assess qualitative factors to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the quantitative goodwill impairment test included in U.S. GAAP. To the extent our assessment identifies adverse conditions, or if we elect to bypass the qualitative assessment, goodwill is tested using a quantitative impairment test. Impairment of Indefinite-Lived Intangible Assets For indefinite-lived intangible assets such as in-process research and development (IPRD), we conduct an impairment analysis annually in the fourth quarter or more frequently if indicators of impairment exist. We first perform a qualitative assessment to determine if it is more likely than not that the carrying amount of each of the in-process research and development assets exceeds its fair value. The qualitative assessment requires the consideration of factors such as recent market transactions, macroeconomic conditions, and changes in projected future cash flows. If we determine it is more likely than not that the fair value is less than its carrying amount of the in-process research and development assets, a quantitative assessment is performed. The quantitative assessment compares the fair value of the in-process research and development assets to its carrying amount. If the carrying amount exceeds its fair value, an impairment loss is recognized for the excess. We elected to perform a quantitative assessment of indefinite-lived intangible assets and determined that the fair value of the goodwill and IPRD related to the Sapphire acquisition was less than its carrying amount and that in-process research and development were fully impaired. The Company’s intangible assets relating to continuing operations and discontinued operations consisted of the following at December 31, 2022 and 2021, respectively: December 31, December 31, 2022 2021 Patents $ 250,000 $ 250,000 Licenses 4,270,000 4,270,000 4,520,000 4,520,000 Less: accumulated amortization 530,573 136,127 $ 3,989,427 $ 4,383,873 Estimated aggregate amortization expense for each of the five succeeding years ending December 31 is as follows: 2023 2024 2025 2026 2027 2028 and onwards Amortization expense $ 391,230 $ 391,230 $ 391,230 $ 391,230 $ 391,230 $ 2,033,277 Amortization expense recorded for the years ended December 31, 2022 and 2021 was $394,446 and $2,087,908; respectively. Goodwill and Intangible assets were impaired resulting in a net impairment loss in 2021 of $5,966,452, resulting from an FDA decision not to approve our COVID test. This impairment was not recorded until December 31, 2021.
Revenue Recognition		The Company follows the guidance contained in Topic 606 (FASB ASC 606). The core principle of Topic 606 (FASB ASC 606) is that an entity should recognize revenue to depict the transfer of goods of services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The revenue recognition guidance contained in Topic 606, to follow the five-step revenue recognition model along with other guidance impacted by this standard: (1) identify the contract with the customer; (2) identify the performance obligations in the contract; (3) determine the transportation price; (4) allocate the transportation price; (5) recognize revenue when or as the entity satisfies a performance obligation. All revenue was from operations that were divested. Revenues are recognized when title for goods is transferred; non-refundable fees and proceeds from irrevocable agreements recognized when inflows or other enhancements of assets of the Company are received. Revenues from continuing operations recognized for twelve months ended December 31, 2022 and 2021 amounted to $8,875 and $60,460, respectively. Revenues from discontinued operations recognized for twelve months ended December 31, 2022 and 2021 amounted to $0 and $0, respectively.
Collaboration Revenue		Revenue recognition for collaboration agreements will require significant judgment. The Company’s assessments and estimates are based on contractual terms, historical experience and general industry practice. Revisions in these values or estimations have the effect of increasing or decreasing collaboration revenue in the period of revision. On August 21, 2020, the Company entered into a Distribution, License and Supply Agreement (“License Agreement”) with Empowered Diagnostics, LLC (“Empowered Diagnostics”“). The License Agreement provides Empowered Diagnostics with a right to commercialize The company’s products worldwide with the exception of Mexico. Under the License Agreement, the company is responsible for applying for and obtaining necessary regulatory approvals in the US and EU, as well as marketing, sales and distribution of the products. Empowered Diagnostics will pay a transfer price for all licensed products, and upon achievement of certain regulatory and sales milestones, the Company may receive payments from Empowered Diagnostics equal to 8% of the monthly gross revenue. Agreement continues until terminated by mutual consent or uncorrected breach. This agreement with Empowered Diagnostics was terminated in February, 2022. The Company did not recognize any revenue from this agreement, Grant Income In 2021 the Company has received government grants to drive its research and development efforts. Through these government grants, the government has provided funding for the Company to perform research and development activities which will assist in developing its products. The Company believes the government entities funding these grants are interested in the Company advancing its underlying technologies through research activities and not providing incentives for hiring employees or building facilities that would suggest that the grant monies are not for specific research activities. In determining how to classify the monies received under government grants, the Company acknowledges that there is no specific guidance under US GAAP and that the FASB and AICPA have often drawn upon the guidance in IAS 20 for classification. In considering the alternatives provided by IAS 20 for the presentation of these grants in the Company’s financial statements, the Company believes that recognizing the government grant proceeds as a component of other revenue is a better reflection of the economics of the arrangements as the Company earns the funding through the performance of research and development which is not one of the Company’s primary business activities or central to its operations. The Company believes that presenting research and development funding from government grants, as other revenue provides consistency in our financial reporting. The Company also believes that this presentation clearly presents to users of its financial statements in one line the Company’s sources of funding from these grants. The Company notes that there are no contingencies associated with the receipt of or ability to retain the funds under the grant, other than undertaking and performing the related research and development activities. The Company recognizes funds received from contractual research and development services and from government grants as other revenue. These contracts and grants are not considered an ongoing major and central operation of the Company’s business. Our Income from Grants from Government for the years ended December 31, 2022 and 2021, was $-0- and $279,981 respectively.
Cost of Sales		Cost of sales includes the purchase cost of products sold and all costs associated with getting the products to the customers including buying and transportation costs. Cost of sales all related to discontinued operations.
Shipping Costs		Shipping and handling costs billed to customers are recorded in sales. Shipping costs incurred by the company are recorded in general and administrative expenses. Shipping costs all related to discontinued operations.
Revenue Recognition	The Company follows the guidance contained in Topic 606 (FASB ASC 606). The core principle of Topic 606 (FASB ASC 606) is that an entity should recognize revenue to depict the transfer of goods of services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The revenue recognition guidance contained in Topic 606, to follow the five-step revenue recognition model along with other guidance impacted by this standard: (1) identify the contract with the customer; (2) identify the performance obligations in the contract; (3) determine the transportation price; (4) allocate the transportation price; (5) recognize revenue when or as the entity satisfies a performance obligation. All revenue was from operations that were divested. Revenues are recognized when title for goods is transferred; non-refundable fees and proceeds from irrevocable agreements recognized when inflows or other enhancements of assets of the Company are received. Revenues from continuing operations recognized for three months ended March 31, 2023 and 2022 amounted to $0 and $0, respectively.
Fair Value Measurements	The Company applies the guidance that is codified under ASC 820-10 related to assets and liabilities recognized or disclosed in the financial statements at fair value on a recurring basis. ASC 820-10 defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. The Company’s financial instruments are cash and cash equivalents, accounts receivable, accounts payable, notes payable, and long-term debt. The recorded values of cash and cash equivalents and accounts payable approximate their fair values based on their short-term nature. The recorded values of notes payable and long-term debt approximate their fair values, as interest approximates market rates. ASC 820-10 clarifies that fair value is an exit price, representing the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants based on the highest and best use of the asset or liability. As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or liability. ASC 820-10 requires valuation techniques to measure fair value that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized as follows: Fair Value Hierarchy Inputs to Fair Value Methodology Level 1 Quoted prices in active markets for identical assets or liabilities Level 2 Quoted prices for similar assets or liabilities; quoted markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the financial instrument; inputs other than quoted prices that are observable for the asset or liability; or inputs that are derived principally from, or corroborated by, observable market information Level 3 Pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption is unobservable or when the estimation of fair value requires significant management judgment All items required to be recorded or measured on a recurring basis are based upon Level 3 inputs. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. The Company recognizes its derivative liabilities as Level 3 and values its derivatives using the methods discussed below. While the Company believes that its valuation methods are appropriate and consistent with other market participants, it recognizes that the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. The primary assumptions that would significantly affect the fair values using the methods discussed are that of volatility and market price of the underlying common stock of the Company. Items recorded or measured at fair value on a recurring basis in the accompanying condensed consolidated financial statements consisted of the following items as of March 31, 2023. Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,122,981 $ - $ - $ 1,122,981 Derivative liabilities - Insufficient shares $ 2,033,774 $ 2,033,774 December 31, 2022 Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,648,831 $ - $ - $ 1,648,831	The Company applies the guidance that is codified under ASC 820-10 related to assets and liabilities recognized or disclosed in the financial statements at fair value on a recurring basis. ASC 820-10 defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. The Company’s financial instruments are cash and cash equivalents, accounts receivable, accounts payable, notes payable, and long-term debt. The recorded values of cash and cash equivalents and accounts payable approximate their fair values based on their short-term nature. The recorded values of notes payable and long-term debt approximate their fair values, as interest approximates market rates. ASC 820-10 clarifies that fair value is an exit price, representing the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants based on the highest and best use of the asset or liability. As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or liability. ASC 820-10 requires valuation techniques to measure fair value that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized as follows: Fair Value Hierarchy Inputs to Fair Value Methodology Level 1 Quoted prices in active markets for identical assets or liabilities Level 2 Quoted prices for similar assets or liabilities; quoted markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the financial instrument; inputs other than quoted prices that are observable for the asset or liability; or inputs that are derived principally from, or corroborated by, observable market information Level 3 Pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption is unobservable or when the estimation of fair value requires significant management judgment All items required to be recorded or measured on a recurring basis are based upon Level 3 inputs. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. The Company recognizes its derivative liabilities as Level 3 and values its derivatives using the methods discussed below. While the Company believes that its valuation methods are appropriate and consistent with other market participants, it recognizes that the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. The primary assumptions that would significantly affect the fair values using the methods discussed are that of volatility and market price of the underlying common stock of the Company. The Company’s acquired goodwill with a carrying amount of $2,458,233 were written down to zero, resulting in an impairment charge of $2,458,233, which was included in earnings for the period ending September 30, 2020. In-process Research and Development with a carrying amount of $5,848,219 was written down to its implied fair value of zero, resulting in an impairment charge of $5,848,219, which was included in earnings for the period ending December 31, 2021. Items recorded or measured at fair value on a recurring basis in the accompanying consolidated financial statements consisted of the following items as of December 31, 2022 Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,648,831 $ - $ - $ 1,648,831
Convertible Instruments	The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “Accounting for Derivative Instruments and Hedging Activities.” Professional standards generally provide three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instruments are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of “Conventional Convertible Debt Instrument.” The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability.	The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “Accounting for Derivative Instruments and Hedging Activities.” Professional standards generally provide three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instruments are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of “Conventional Convertible Debt Instrument.” The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability.
Income Taxes	The Company follows Section 740-10, Income tax (“ASC 740-10”) Fair Value Measurements and Disclosures of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Operations in the period that includes the enactment date. The Company recognizes deferred tax assets to the extent that the Company believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including reversals of any existing taxable temporary differences, projected future taxable income, tax planning strategies, and the results of recent operations. If the Company determines that it would be able to realize a deferred tax asset in the future in excess of any recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25. No amounts were accrued for the payment of interest and penalties as of March 31, 2023 and December 31, 2022 respectively. The Company is not aware of any uncertain tax positions that could result in significant additional payments, accruals, or other material deviation for the Three Months ended March 31, 2023 and 2022 respectively. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the “Cares Act”) was enacted. The CARES Act included loans and grants to certain businesses, and temporary amendments to the Internal Revenue Code which changed net loss carryforward and back provisions and the business interest expenses limitation. Under the CARES Act provisions, the most relevant income tax considerations to Oncocyte relate to the amounts received under the Paycheck Protection Program loan program and the possible forgiveness of those loans by the SBA. On December 21, 2020, the U.S. president has signed into law the “Consolidated Appropriations Act, 2021” which includes further COVID-19 economic relief and extension of certain expiring tax provisions. The relief package includes a tax provision clarifying that businesses with forgiven PPP loans can deduct regular business expenses that are paid for with the loan proceeds for federal tax purposes. Additional pandemic relief tax measures include an expansion of the employee retention credit, enhanced charitable contribution deductions, and a temporary full deduction for business expenses for food and beverages provided by a restaurant.	The Company follows Section 740-10, Income tax (“ASC 740-10”) Fair Value Measurements and Disclosures of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Operations in the period that includes the enactment date. The Company recognizes deferred tax assets to the extent that the Company believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including reversals of any existing taxable temporary differences, projected future taxable income, tax planning strategies, and the results of recent operations. If the Company determines that it would be able to realize a deferred tax asset in the future in excess of any recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25. No amounts were accrued for the payment of interest and penalties as of December 31, 2022 and 2021. The Company is not aware of any uncertain tax positions that could result in significant additional payments, accruals, or other material deviation for the years ended December 31, 2022 and 2021. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the “Cares Act”) was enacted. The CARES Act included loans and grants to certain businesses, and temporary amendments to the Internal Revenue Code which changed net loss carryforward and back provisions and the business interest expenses limitation. Under the CARES Act provisions, the most relevant income tax considerations to the Company relate to the amounts received under the Paycheck Protection Program loan program and the possible forgiveness of those loans by the SBA. On December 21, 2020, the U.S. president has signed into law the “Consolidated Appropriations Act, 2021” which includes further COVID-19 economic relief and extension of certain expiring tax provisions. The relief package includes a tax provision clarifying that businesses with forgiven PPP loans can deduct regular business expenses that are paid for with the loan proceeds for federal tax purposes. Additional pandemic relief tax measures include an expansion of the employee retention credit, enhanced charitable contribution deductions, and a temporary full deduction for business expenses for food and beverages provided by a restaurant.
Concentrations of Credit Risk	Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash and cash equivalents. The Company had $0 and $0 allowance for doubtful accounts at March 31, 2023 and 2022, respectively and had $0 accounts receivable at March 31, 2023 and $0 at December 31, 2022.	Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash and cash equivalents. The Company had $0 and $0 allowance for doubtful accounts at December 31, 2022 and 2021, respectively and had $0 accounts receivable at December 31, 2022 and $- at December 31, 2021.
Net Loss per Common Share	Net loss per common share is computed pursuant to section 260-10-45 Earnings Per Share (“ASC 260-10”) of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding and the member potentially outstanding during each period. In periods when a net loss is experienced, only basic net loss per share is calculated because to do otherwise would be anti-dilutive. There were common share equivalents 185,766,420 at March 31, 2023 and 47,298,693 at December 31, 2022. For the period ended March 31, 2023 these potential shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share. If necessary, the company would increase authorized shares to honor conversion agreements. The company recognized a derivative short share expense for the quarter ending March 31, 2023 in the amount of 2,033,074 as a result of authorized shares being insufficient to redeem convertible securities and notes. This will be corrected in Quarter ending June 30, 2023. See subsequent events.	Net loss per common share is computed pursuant to section 260-10-45 Earnings Per Share (“ASC 260-10”) of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding and the member potentially outstanding during each period. In periods when a net loss is experienced, only basic net loss per share is calculated because to do otherwise would be anti-dilutive. There were common share equivalents 47,298,693 at December 31, 2022 and 30,530,216 at December 31, 2021. For the year ended December 31, 2022 and 2021 these potential shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share.
Stock Based Compensation	All stock-based payments to employees and to nonemployee directors for their services as directors, including any grants of restricted stock and stock options, are measured at fair value on the grant date and recognized in the statements of operations as compensation or other expense over the relevant service period. Stock-based payments to nonemployees are recognized as an expense over the period of performance. Such payments are measured at fair value at the earlier of the date a performance commitment is reached, or the date performance is completed. In addition, for awards that vest immediately and are non-forfeitable the measurement date is the date the award is issued. The Company accounts for stock options issued to non-employees based on the estimated fair value of the awards using the Black-Scholes option pricing model in accordance with ASC 505-50, Equity-Based Payment to Non-employees	All stock-based payments to employees and to nonemployee directors for their services as directors, including any grants of restricted stock and stock options, are measured at fair value on the grant date and recognized in the statements of operations as compensation or other expense over the relevant service period. Stock-based payments to nonemployees are recognized as an expense over the period of performance. Such payments are measured at fair value at the earlier of the date a performance commitment is reached, or the date performance is completed. In addition, for awards that vest immediately and are non-forfeitable the measurement date is the date the award is issued. The Company accounts for stock options issued to non-employees based on the estimated fair value of the awards using the Black-Scholes option pricing model in accordance with ASC 505-50, Equity-Based Payment to Non-employees
Research and Development	The Company accounts for research and development costs in accordance with the Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and development costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. For the three months ended March 31, 2023 and 2022 the Company incurred research and development expenses of $20,336 and $44,193 from continuing operations, respectively. The Company has entered into various agreements with CROs. The Company’s research and development accruals are estimated based on the level of services performed, progress of the studies, including the phase or completion of events, and contracted costs. The estimated costs of research and development provided, but not yet invoiced, are included in accrued liabilities on the balance sheet. If the actual timing of the performance of services or the level of effort varies from the original estimates, the Company will adjust the accrual accordingly. Payments made to CROs under these arrangements in advance of the performance of the related services are recorded as prepaid expenses and other current assets until the services are rendered. Material Equity Instruments The Company evaluates stock options, stock warrants and other contracts (convertible promissory note payable) to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for under the relevant sections of ASC 815-40, Derivative Instruments and Hedging: Contracts in Entity’s Own Equity (“ASC 815”). Certain of the Company’s embedded conversion features on debt and outstanding warrants are treated as derivative liabilities for accounting purposes under ASC 815-40 due to insufficient authorized shares to settle these outstanding contracts. Pursuant to SEC staff guidance that permits a sequencing approach based on the use of ASC 840-15-25 which provides guidance for contracts that permit partial net share settlement. The sequencing approach may be applied in one of two ways: contracts may be evaluated based on (1)earliest issuance date or (2) latest maturity date. In the case of insufficient authorized share capital available to fully settle outstanding contracts, the Company utilizes the earliest maturity date sequencing method to reclassify outstanding contracts as derivative instruments. These contracts are recognized currently in earnings until such time as the convertible notes or warrants are exercised, expire, the related rights have been waived and/or the authorized share capital has been amended to accommodate settlement of these contracts. These instruments do not trade in an active securities market.	The Company accounts for research and development costs in accordance with the Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and development costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. For the twelve months ended December 31, 2022 and 2021 The Company incurred research and development expenses of $153,697 and $284,869 from continuing operations, respectively. For the twelve months ended December 31, 2022 and 2021 the Company incurred research and development expenses of $0 and $0 from discontinued operations, respectively. The Company has entered into various agreements with CROs. The Company’s research and development accruals are estimated based on the level of services performed, progress of the studies, including the phase or completion of events, and contracted costs. The estimated costs of research and development provided, but not yet invoiced, are included in accrued liabilities on the balance sheet. If the actual timing of the performance of services or the level of effort varies from the original estimates, the Company will adjust the accrual accordingly. Payments made to CROs under these arrangements in advance of the performance of the related services are recorded as prepaid expenses and other current assets until the services are rendered.
Recently Accounting Pronouncements	Accounting Standards Implemented Since December 31, 2022 ASC Update 2021-04 Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (a consensus of the FASB Emerging Issues Task Force). The amendments in this Update affect all entities that issue freestanding written call options that are classified in equity. Specifically, the amendments affect those entities when a freestanding equity-classified written call option is modified or exchanged and remains equity classified after the modification or exchange. The amendments that relate to the recognition and measurement of EPS for certain modifications or exchanges of freestanding equity-classified written call options affect entities that present EPS in accordance with the guidance in Topic 260, Earnings Per Share. The amendments in this Update do not apply to modifications or exchanges of financial instruments that are within the scope of another Topic. That is, accounting for those instruments continues to be subject to the requirements in other Topics. The amendments in this Update do not affect a holder’s accounting for freestanding call options. ASC Update No. 2020-10 In October 2020, the FASB issued ASC Update No. 2020-10, Codification Improvements. Update No. 2020-10 amends a wide variety of Topics in the Codification in order to improve the consistency of the Codification and the application thereof, while leaving Generally Accepted Accounting Principles unchanged. ASC Update No. 2020-06 In August 2020, the FASB issued ASC Update No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. The amendments in Update No. 2020-06 simplify the complexity associated with applying U.S. GAAP for certain financial instruments with characteristics of liabilities and equity. More specifically, the amendments focus on the guidance for convertible instruments and derivative scope exception for contracts in an entity’s own equity. Other recent accounting pronouncements issued by the FASB and the SEC did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.	In March 2020, the FASB issued a new accounting standard to ease the financial reporting burdens caused by the expected market transition from the LIBOR and other interbank offered rates to alternative reference rates, commonly referred to as reference rate reform. The new standard provides temporary optional expedients and exceptions to current GAAP guidance on contract modifications and hedge accounting. Specifically, a modification to transition to an alternative reference rate is treated as an event that does not require contract re-measurement or reassessment of a previous accounting treatment. Moreover, for all types of hedging relationships, an entity is permitted to change the reference rate without having to de-designate the hedging relationship. In January 2021, the FASB issued a new accounting standard to expand the scope of the original March 2020 standard to include derivative instruments on discounting transactions. The provisions of these standards have not had and are not expected to have a material impact on our consolidated financial statements. In November 2021, the FASB issued a new accounting standard around the recognition and measurement of contract assets and contract liabilities from revenue contracts with customers acquired in a business combination. The new standard clarifies that contract assets and contract liabilities acquired in a business combination from an acquiree should initially be recognized by applying revenue recognition principles and not at fair value. The standard is effective for interim and annual periods beginning on January 1, 2023, and early adoption is permitted. The impact of this standard will depend on the facts and circumstances of future transactions. In August 2020, the FASB issued ASC Update No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. The amendments in Update No. 2020-06 simplify the complexity associated with applying U.S. GAAP for certain financial instruments with characteristics of liabilities and equity. More specifically, the amendments focus on the guidance for convertible instruments and derivative scope exception for contracts in an entity’s own equity. The provisions of these standards have not had and are not expected to have a material impact on our consolidated financial statements. Other recent accounting pronouncements issued by the FASB and the SEC did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
SIGNIFICANT ACCOUNTING POLICIES
Schedule of Property and Equipment Relating to Continuing Operations	March 31, 2023 December 31, 2022 Equipment $ 183,992 $ 183,992 Less: accumulated depreciation $ 98,295 $ 90,152 $ 85,697 $ 93,840	December 31, 2022 December 31, 2021 Equipment of continuing operations $ 183,992 $ 175,283 Less: accumulated depreciation 90,152 58,473 $ 93,840 $ 116,810
Schedule of Intangible Assets relating to continuing operation	March 31, December 31, 2023 2022 Patents $ 250,000 $ 250,000 Licenses 4,270,000 4,270,000 4,520,000 4,520,000 Less: accumulated amortization 629,184 530,573 $ 3,890,816 $ 3,989,427	December 31, December 31, 2022 2021 Patents $ 250,000 $ 250,000 Licenses 4,270,000 4,270,000 4,520,000 4,520,000 Less: accumulated amortization 530,573 136,127 $ 3,989,427 $ 4,383,873
Estimated Aggregate Amortization Expense	2023 2024 2025 2026 2027 2028 and thereafter Amortization expense $ 293,423 $ 391,230 $ 391,230 $ 391,230 $ 391,230 $ 2,033,277	2023 2024 2025 2026 2027 2028 and onwards Amortization expense $ 391,230 $ 391,230 $ 391,230 $ 391,230 $ 391,230 $ 2,033,277
Derivative Liabilities Measured at Fair Value on Recurring Basis	Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,122,981 $ - $ - $ 1,122,981 Derivative liabilities - Insufficient shares $ 2,033,774 $ 2,033,774 Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,648,831 $ - $ - $ 1,648,831	Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,648,831 $ - $ - $ 1,648,831

PREPAID EXPENSES (Tables)

PREPAID EXPENSES (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
PREPAID EXPENSES
Schedule of Prepaid Expenses	March 31, December 31, 2023 2022 Prepaid insurance $ - $ 42,078 Prepaid interest - 780 $ - $ 42,858	December 31, December 31, 2022 2021 Prepaid insurance $ 42,078 $ 58,853 Prepaid services/other 780 104,708 $ 42,858 $ 163,561

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
CONVERTIBLE NOTES PAYABLE
Schedule of Convertible Note Payable,Related Party	March 31, December 31, 2023 2022 Convertible note payable, due on November 1, 2026, interest at 3.5% p.a. $ 4,000,000 $ 4,000,000 Accrued interest 35,000 261,537 Convertible note payable, net $ 4,035,000 $ 4,261,537	December 31, December 31, 2022 2021 Convertible note payable, due on November 1, 2026, interest at 3.5% p.a. $ 4,000,000 $ 4,000,000 Accrued interest 261,537 299,037 Convertible note payable, net $ 4,261,537 $ 4,299,037
Schedule of Convertible Notes Payable	March 31, December 31, 2023 2022 Convertible note payable, due on October 1, 2029, interest at 3.5% p.a. (1) $ 484,478 $ 484,478 Convertible Note Payable, due on January 27,2032 interest at 3% p.a. (4) 367,931 367,931 Convertible note payable, due on October 1, 2029, interest at 3.5% p.a. (2) 500,000 500,000 Convertible note payable, due on February 10, 2032, interest at 3.0% p. a. (5) 800,000 1,150,000 Convertible note payable, due on December 31, 2034, interest at 3% p.a. (3) 190,000 190,000 Accrued interest (The accrued interest and principal are both included in the captions titled “convertible note payable” in the balance sheet) 18,903 274,442 Total 2,361,312 2,966,851 Less: unamortized debt discount/finance premium costs (1,061,770 ) (1,583,435 ) Convertible note payable, net $ 1,299,542 $ 1,383,416	December 31, December 31, 2022 2021 Convertible note payable, due on October 1, 2029, interest at 3.5% p.a. $ 484,478 $ 484,478 Convertible Note Payable, due on October 1, 2022, interest at 6% p.a. - 1,110,000 Convertible note payable, due on October 1, 2029, interest at 3.5% p.a. 500,000 500,000 Convertible note payable, due on December 31, 2034, interest at 3% p.a. 190,000 190,000 Convertible Note payable due January 27, 2032 interest at 3% p.a. 367,931 - Convertible note payable, due on February 10, 2032, interest at 3.0% p.a. 1,150,000 - Accrued interest (The accrued interest and principal are both included in the captions titled “convertible note payable” in the balance sheet) 274,442 209,685 Total 2,966,851 2,494,163 Less: unamortized debt discount/finance premium costs (1,583,435 ) (605,640 ) Convertible note payable, net $ 1,383,416 $ 1,888,523

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
DERIVATIVE LIABILITIES
Summary of Changes in Fair Value of Company's Level 3 Financial Liabilities	Balance, December 31, 2022 $ 1,648,831 Issuance of shares in exchange for convertible note payable (624,490 ) Mark to market 98,640 Balance, March 31, 2023 $ 1,122,981 Loss on change in derivative liabilities for the three months ended March 31, 2023 $ 98,640	Balance, December 31, 2021 $ - Issuance of convertible note payable 2,641,846 Derivative liabilities on settlement of note transferred to gain on settlement (227,459 ) Mark to market (765,556 ) Balance, December 31, 2022 $ 1,648,831

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
STOCK OPTIONS AND WARRANTS
Schedule of Stock Option Activity	Options Outstanding Weighted Average Exercise Price Outstanding at December 31, 2021 10,960,715 $ 0.37 Granted 14,400,000 0.0405 Exercised (500,000 ) 0.002 Expired or canceled (5,000,000 ) 0.057 Outstanding at December 31, 2022 19,860,715 $ 0.049 Granted - - Exercised - - Expired - - Balance March 31, 2023 19,860,715 $ 0.049	Options Outstanding Weighted Average Exercise Price Outstanding at December 31, 2020 10,300,000 $ 0.36 Granted 2,960,715 0.60 Exercised 300,000 0.35 Expired or canceled (2,000,000 ) 0.75 Outstanding at December 31, 2021 10,960,715 $ 0.37 Granted 14,400,000 0.0405 Exercised (500,000 ) 0.002 Expired or Canceled (5,000,000 ) 0.057 Outstanding December 31, 2022 19,860,715 $ 0.049
Schedule of Option outstanding under Stock Option Plan	Options Outstanding Options Exercisable Weighted Average Exercise Price ($) Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price ($) Number Exercisable Weighted Average Exercise Price ($) $ 0.15 19,860,715 8.5 $ 0.049 18,341,741 $ 0.049 Options Outstanding Options Exercisable Weighted Average Exercise Price ($) Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price ($) Number Exercisable Weighted Average Exercise Price ($) $ 0.15 19,860,715 9.0 $ 0.049 18,341,741 $ 0.049	Options Outstanding Options Exercisable Weighted Average Exercise Price ($) Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price ($) Number Exercisable Weighted Average Exercise Price ($) $ 0.15 19,860,715 9.0 $ 0.049 18,341,741 $ 0.049 Options Outstanding Options Exercisable Weighted Average Exercise Price ($) Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price ($) Number Exercisable Weighted Average Exercise Price ($) $ 0.37 10,960,715 8.5 $ 0.37 8,227,380 $ 0.37
Schedule of weigted average assumptions using black holes option pricing model	March 31, December 31, 2023 2022 Expected life (years) - 10 Risk-free interest rate (%) - 3.96 Expected volatility (%) - 229 Dividend yield (%) - - Weighted average fair value of shares at grant date $ - $ 1.74	December 31, December 31, 2022 2021 Expected life (years) 10 10 Risk-free interest rate (%) 3.96 1.74 Expected volatility (%) 229 190 Dividend yield (%) - - Weighted average fair value of shares at grant date $ 1.74 $ 1.74
Schedule of Warrants	Number of Warrants Weighted Average Exercise Price Outstanding at December 31, 2021 3,025,000 $ 0.71 Granted 519,247 0.31 Forfeited/Cancelled - - Exercised - - Outstanding at December 31, 2022 3,544,247 $ 0.65 Granted - - Exercised - - Expired - - Outstanding at March 31, 2023 3,544,247 0.65	Number of Warrants Weighted Average Exercise Price Outstanding at December 31, 2020 - $ - Granted 3,025,000 0.71 Forfeited/Cancelled - - Exercised - - Outstanding at December 31, 2021 3,025,000 $ 0.71 Granted 519,247 0.31 Exercised Outstanding at December 31, 2022 3,544,247 $ 0.65

COMMITMENT AND CONTINGENCIES (T

COMMITMENT AND CONTINGENCIES (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
COMMITMENT AND CONTINGENCIES
Summary of right of use asset and liabilities	Right-of-use assets $ 4,984 Lease liability obligations, current $ 4,984 Lease liability obligations, noncurrent Total lease liability obligations $ - Weighted-average remaining lease term 0.125 years Weighted-average discount rate 6 %	Right-of-use assets $ 19,789 Lease liability obligations, current $ 19,789 Lease liability obligations, noncurrent Total lease liability obligations $ 19,789 Weighted-average remaining lease term 0.33 years Weighted-average discount rate 6 %
Summary of monthly base rent payable for the premises during extended term	Month(s) of Term No. of Months Monthly Base Rent Conditionally Abated Monthly Base Rent Total Monthly Base Rent May 1, 2023 – May 31, 2023 1 $ 8,014.00 $ 8,014.00 June 1, 2023 – June 30, 2023 1 $ 8,014.00 $ 8,014.00 $ 8,014.00 July 1, 2023 – April 30, 2024 10 $ 8,014.00 $ 8,014.00 May 1, 2024 – April 30, 2025 12 $ 8,335.00 $ 8,334.00 May 1, 2025 – April 30, 2026 12 $ 8,668.00 $ 8,668.00 May 1, 2026 – May 31, 2026 1 $ 9,014.00 $ 9,014.00
Summary of Lease Expenses	March 31, March 31, 2023 2022 Operating lease expense $ 19,104 * $ 14,562 Short-term lease expense 11,637 7,660 Total lease expense $ 30,741 $ 22,222	December 31, December 31, 2022 2021 Operating lease expense $ 75,732 * $ 57,684 Short-term lease expense 38,790 15,711 Total lease expense $ 114,522 $ 73,395
Schedule of Future Minimum Rental Payments for Operating Leases	$ 2023 Total minimum payments 5,000 Less: amount representing interest (16 ) Total $ 4,984	2023 $ 20,000 Total minimum payments 20,000 Less: amount representing interest (211 ) Total $ 19,789

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
INCOME TAXES
Scehedule of income tax provision	2022 2021 Statutory federal income tax rate 21.0 % 21.0 % Statutory state and local income tax rate , net of federal benefit 11.9 % 11.9 % Change in valuation allowance (32.9 )% (32.9) % Effective tax rate 0.00 % 0.00 %
Scehedule of temporary differences in the recognition of income and expenses	2022 2021 Deferred tax assets Federal*: Net operating loss carry forward $ 10,749,088 $ 6,327,783 Less: valuation allowance (10,749,088 ) (6,327,783 ) Net deferred tax asset $ - $ -

ORGANIZATION (Details Narrative

ORGANIZATION (Details Narrative) - shares	Jan. 06, 2022	May 11, 2015	Jan. 10, 2022
ORGANIZATION
Acquisition ownership percentage		100%	16.40%
Organization description	the record holder of 500,000 shares of the Company’s Series C Preferred Stock, representing 100% of the 500,000 shares of Series C Preferred Stock issued and outstanding, which shares are entitled to cast a vote for election of up to four Series C Directors, whether by shareholder meeting
Exchange of common stock		5,826,706

ACQUISITION OF INTELLECTUAL P_2

ACQUISITION OF INTELLECTUAL PROPERTY OF ADVANCED TEAR DIAGNOSTIC, LLC. (Details Narrative) - USD ($) shares in Millions	1 Months Ended		3 Months Ended
	Aug. 26, 2021	Jul. 29, 2021	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Patents			$ 250,000	$ 250,000	$ 250,000
Sellers liabilities to pay			(10,204,316)	$ (9,037,447)	$ (7,661,635)
Tear Diagnostics LLC [Member]
Patents		$ 250,000
Purchase price		(210,000)
Monthly payments		30,000
Purchase Price acquisition			$ 4,520,000
Licenses fee	$ 4,270,000
Sellers liabilities to pay		$ (30,000)
Acquisition of common stock shares	7
Patents average ife			11 years 6 months 14 days

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended	12 Months Ended
	Mar. 11, 2019	Apr. 16, 2018	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net cash provided by (used in) operating activities				$ 2,044,326
Working capital deficit			$ (4,806,775)	(3,288,515)
Net cash provided by (used in) operating activities			(141,959)	(2,044,326)	$ (2,486,765)
Accumulated deficit			(66,887,804)	(64,125,176)	(57,882,227)
Stock Purchase Agreement [Member]
Additional capital raised			$ 175,000	$ 1,742,261	$ 1,610,537
Share issued amount reduced	400,000
Share sold during period		1,945,000

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
SIGNIFICANT ACCOUNTING POLICIES
Equipment	$ 183,992	$ 183,992	$ 175,283
Less: accumulated depreciation	98,295	90,152	58,473
Property, Plant and Equipment, Net	$ 85,697	$ 93,840	$ 116,810

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
SIGNIFICANT ACCOUNTING POLICIES
Patents	$ 250,000	$ 250,000	$ 250,000
Licenses	4,270,000	4,270,000
Finite-Lived Intangible Assets, Gross	4,520,000	4,520,000	4,520,000
Licenses		4,270,000	4,270,000
Less: accumulated amortization	629,184	530,573	136,127
Intangible Assets, Net	$ 3,890,816	$ 3,989,427	$ 4,383,873

SIGNIFICANT ACCOUNTING POLICI_6

SIGNIFICANT ACCOUNTING POLICIES (Details 2)	Dec. 31, 2022 USD ($)
SIGNIFICANT ACCOUNTING POLICIES
2023	$ 293,423
2024	391,230
2025	391,230
2026	391,230
2027	391,230
2028 and onwards	$ 2,033,277

SIGNIFICANT ACCOUNTING POLICI_7

SIGNIFICANT ACCOUNTING POLICIES (Details 3) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Derivative liabilities	$ 1,122,981	$ 1,648,831
Derivative liabilities - Insufficient shares	2,033,774
...Level 1 [Member]
Derivative liabilities		0
Level 2 [Member]
Derivative liabilities	0	0
Level 3 [Member]
Derivative liabilities	1,122,981	1,648,831
Derivative liabilities - Insufficient shares	2,033,774
Convertible Preferred Stock Series B
Derivative liabilities	$ 0	$ 0

SIGNIFICANT ACCOUNTING POLICI_8

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Amortization expense	$ 98,612	$ 98,612
Goodwill impairment charge				$ 5,966,452
Amortization expense	98,612	98,611	$ 394,446	2,087,908
Allowance for doubtful accounts	0		0	0
Accounts receivable	0		0	0
Depreciation expense	8,143	7,916	31,680	27,779
Revenues from continuing operations	$ 0	$ 0	8,875	60,460
Revenues from discontinuing operations			0	0
Income from Grants from Government			$ 0	$ 279,981
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	185,766,420	47,298,693	47,298,693	30,530,216
Research and Development Expense from continuing operation	$ 20,336	$ 44,193	$ 153,697	$ 284,869
Research and Development Expense from discontinuing operation	$ 0	$ 0	0	0
Acquired goodwill carrying amount			$ 2,458,233	2,458,233
Concentrations percentage, revenue			8%
In-process Research and Development			$ 5,848,219	$ 5,848,219
One Customer [Member]
Concentrations percentage, revenue	100%	0%	100%	100%

PREPAID EXPENSES (Details)

PREPAID EXPENSES (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
PREPAID EXPENSES
Prepaid insurance	$ 0	$ 42,078	$ 58,853
Prepaid services	0	780	104,708
Prepaid expenses	$ 0	$ 42,858	$ 163,561

PREPAID EXPENSES (Details Narra

PREPAID EXPENSES (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
PREPAID EXPENSES
Amortization of prepaid insurance	$ 42,858	$ 93,828	$ 210,094	$ 376,936

PROMISSORY NOTE (Details Narrat

PROMISSORY NOTE (Details Narrative) - USD ($)		1 Months Ended		3 Months Ended	12 Months Ended
	Dec. 09, 2022	Jan. 27, 2022	Dec. 31, 2019	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jul. 29, 2021
Notes Payble					$ 90,000	$ 90,000	$ 210,000
Accrued interest					$ 1,515	$ 1,515
Debt Instrument, Interest Rate During Period	3.03%
Maturity Date		Jan. 27, 2032		Nov. 01, 2026	Nov. 01, 2026
Debt Exchange Agreement [Member]
Debt Instrument, Interest Rate During Period					3%
Accrued interest			$ 363,178		$ 0
Strike price			$ 0.1075
Maturity Date			Jan. 27, 2032
Debt Exchange Agreement [Member] | Sapphire Biotech [Member]
Debt Instrument, Interest Rate During Period			6%
Loans Assumed			$ 128,375
Debt Instrument, Face Amount			324,218
Debt Exchange Agreement 7 [Member] | Sapphire Biotech [Member]
Interest Expense			14,218
Loans Assumed			310,000
Debt Exchange Agreement 3 [Member] | Sapphire Biotech [Member]
Loans Assumed			128,375
Debt Exchange Agreement 7 [Member] | Sapphire Biotech [Member]
Interest Expense			14,218
Loans Assumed			$ 310,000
Debt Exchange Agreement 3 [Member] | Sapphire Biotech [Member]
Debt Instrument, Interest Rate During Period			6%
Loans Assumed			$ 128,375
Debt Exchange Agreement Seven [Member] | Sapphire Biotech [Member]
Loans Assumed			310,000
Debt Instrument, Face Amount			$ 324,218
Convertible Preferred Stock Series B
Debt Instrument, Interest Rate During Period			6%

OTHER COMMITMENTS (Details Narr

OTHER COMMITMENTS (Details Narrative) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jul. 29, 2021
Note payable		$ 90,000	$ 90,000	$ 210,000
Accrued interest		1,515	1,515
Advanced Tear Diagnostics LLC [Member]
Note payable				$ 210,000
Accrued interest	$ 0	0	1,515
Balance of notes payable	$ 0	$ 0	$ 90,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)			3 Months Ended		12 Months Ended
	May 24, 2020	May 04, 2020	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Jul. 29, 2021	Mar. 17, 2020
Accounts and Financing Receivable, after Allowance for Credit Loss			$ 0		$ 0	$ 102,567
Common stock to be issued	$ 900,000		1,000,000			1,252,000
Loss on Extinguishment of Debt			172,731	$ 16,904	(479,573)	(1,587,027)
Accrued Liabilities, Current			$ 0		0	1,701
Note payable					$ 90,000	$ 90,000	$ 210,000
...Catlina Valencia [Member]
Accounts Payable, Related Parties, Current								$ 15,000
...Dr. Sergei A. Svarovsky [Member]
Accounts Payable, Related Parties, Current								$ 15,000
Purchase Promissory Note [Member] | Dr Anastassov [Member] | Forbearance Agreement [Member]
Accounts and Financing Receivable, after Allowance for Credit Loss		$ 102,567
Common stock to be issued		135,000
Loss on Extinguishment of Debt		32,433
Debt Instrument, Face Amount		350,000
Due to Related Parties, Current		100,000
Note payable		$ 100,000

DUE TO FIRST INSURANCE FUNDING

DUE TO FIRST INSURANCE FUNDING (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Jun. 25, 2022	Jun. 25, 2021
DUE TO FIRST INSURANCE FUNDING
Insaurance renewal fee			$ 87,762	$ 98,888
Cash down payment			$ 8,776	$ 24,273
Interest rate			4.92%	4.42%
Insurance financing, payments			$ 8,957	$ 1,797
Premium paid				$ 1,797
Total Outstanding amount	$ 26,781	$ 32,873

CONVERTIBLE NOTES PAYABLE Sched

CONVERTIBLE NOTES PAYABLE Schedule of Convertible Notes Payable Shareholder (Details) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Jan. 27, 2022	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument, Maturity Date	Jan. 27, 2032	Nov. 01, 2026	Nov. 01, 2026
Debt Instrument, Interest Rate, Stated Percentage		3.50%	3.50%
Convertible notes payable due to shareholder
Debt Instrument, Face Amount		$ 4,000,000	$ 4,000,000	$ 4,000,000
Accrued interest		35,000	261,537	299,037
Convertible note payable, net		$ 4,035,000	$ 4,261,537	$ 4,299,037

CONVERTIBLE NOTES PAYABLE Sch_2

CONVERTIBLE NOTES PAYABLE Schedule of Convertible Note Payable of Related Party (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Less: unamortized debt discount/finance premium costs	$ 1,061,770	$ 1,583,435	$ 605,640
Convertible Note Payable Net	1,299,542	1,383,416	1,888,523
Total	4,035,000	4,261,537	1,126,919
Convertible note payable
Accrued interest (The accrued interest and principal are both included in the captions titled "convertible note payable" in the balance sheet)	18,903	274,442	209,685
Total	2,361,312	2,966,851	2,494,163
Convertible Note Payable 1 [Member]
Total	484,478	484,478	484,478
Convertible Note Payable 2 [Member]
Total	367,931	367,931	1,110,000
Convertible Note Payable 3 [Member]
Total	500,000	500,000	500,000
Convertible Note Payable 4 [Member]
Total	800,000	190,000	190,000
Convertible Note Payable 5 [Member]
Total	$ 190,000	190,000	0
Convertible Note Payable 6 [Member]
Total		$ 1,150,000	$ 0

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Jan. 27, 2022	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument, Maturity Date	Jan. 27, 2032	Nov. 01, 2026	Nov. 01, 2026
Debt Instrument, Interest Rate, Stated Percentage		3.50%	3.50%
Convertible notes payable due to shareholder
Debt Instrument, Face Amount		$ 4,000,000	$ 4,000,000	$ 4,000,000
Accrued interest		35,000	261,537	299,037
Convertible note payable, net		$ 4,035,000	$ 4,261,537	$ 4,299,037

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details1) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Less: unamortized debt discount/finance premium costs	$ 1,061,770	$ 1,583,435	$ 605,640
Convertible Note Payable Net	1,299,542	1,383,416	1,888,523
Total	4,035,000	4,261,537	1,126,919
Convertible note payable
Accrued interest (The accrued interest and principal are both included in the captions titled "convertible note payable" in the balance sheet)	18,903	274,442	209,685
Total	2,361,312	2,966,851	2,494,163
Convertible Note Payable 1 [Member]
Total	484,478	484,478	484,478
Convertible Note Payable 2 [Member]
Total	367,931	367,931	1,110,000
Convertible Note Payable 3 [Member]
Total	500,000	500,000	500,000
Convertible Note Payable 4 [Member]
Total	800,000	190,000	190,000
Convertible Note Payable 5 [Member]
Total	$ 190,000	$ 190,000	$ 0

CONVERTIBLE NOTES PAYABLE (De_3

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)				1 Months Ended								3 Months Ended			12 Months Ended
	Dec. 09, 2022	Feb. 10, 2022	Jun. 07, 2021	Jan. 27, 2023	Jan. 23, 2023	Jan. 27, 2022	Nov. 24, 2021	Sep. 27, 2021	Dec. 31, 2019	Oct. 20, 2016	Sep. 16, 2016	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2019	Jul. 01, 2023	Jan. 31, 2023	Dec. 31, 2020	Jul. 21, 2020	May 01, 2020	Mar. 17, 2020	May 01, 2019	Mar. 01, 2017
Extinguishment of debt amount					$ 261,537
Aggregate amount				$ 17,115	$ 261,537
Accrued interest rate					3.50%	3%
shares of convertible note						367,931
Accrued interest payment																								$ 60,278
Sale of convertible note												$ 0	$ 1,325,000		$ 1,325,000	$ 1,010,000
Debt Instrument, Unamortized Discount												1,307,185			1,895,035	605,639
Note retired												350,000			175,000
Accrued interest retired												$ 30,858			$ 2,840
Number of notes in common share												22,207,486			5,665,636
Number of notes in common share value												$ 688,432			$ 349,535
Loss on issuance of the shares value												307,574
Recognized a loss on extinguishment												626,414			111,807
Cancellation of balance debt discount												318,840			167,571
Cancellation of derivative liabilities												624,490			227,459
Recognized a loss on extinguishment												172,731	16,904		(479,573)	(1,587,027)
Debt Instrument, Interest Rate During Period	3.03%
Interest expenses												35,000	35,000		140,000	140,389
Amortization of Debt Discount (Premium)					$ 381,760							35,172	35,591		178,962	238,033
Convertible note, principal balance					$ 209,522							$ 4,035,000			$ 4,261,537	4,299,037						$ 4,000,000
Convertible note interest rate																						3.50%
Conversion price per share						$ 0.1																$ 0.25
Debt Instrument, Maturity Date						Jan. 27, 2032						Nov. 01, 2026			Nov. 01, 2026
Total												$ 4,035,000			$ 4,261,537	$ 1,126,919
Interest rate per annum												3.50%			3.50%
Convertible note beneficial conversion feature		$ 1,325,000
Common stock conversion																			22,207,486
Common stock price per share												$ 0.0001			$ 0.0001	$ 0.0001
Interest expenses												$ 57,839	$ 1,522,405		$ 1,697,455	$ 247,792
Conversion price per share reduced from																						1.50
Stock modification price per share	$ 0.04																					$ 0.13
Fair value prior to the amendment																						$ 4,000,000
Fair value of the Note and embedded derivatives after the amendment																						$ 4,000,000
Convertible Debt																			$ 380,858
Short Term Promissory Notes
Short term notes face value		250,000
Short term promissory notes		$ 500,000
Debt Instrument, Maturity Date		Mar. 10, 2022
Accrued interest rate		1.50%
Minimum [Member]
Conversion price per share					$ 0.25
...Maximum [Member]
Conversion price per share					$ 0.075
Convertible Notes
Seven convertible notes aggregate face value		$ 1,325,000
Seven convertible notes aggregate face value convert for cash		1,325,000
Convertible Note Purchase Agreement
Recognized a loss on extinguishment			$ 1,535,264											$ 823,497
Recognized a loss on extinguishment			$ 1,535,264											$ 823,497
Convertible note interest rate										3.50%	3.50%
Conversion price per share			$ 0.2201							$ 0.2201	$ 0.2201										$ 0.37
Acquisition of common stock shares											5,000,000
Secured convertible note										$ 1,000,000	$ 850,000
Debt Instrument, Maturity Date											Oct. 01, 2029						Dec. 31, 2034
Secured promissory notes										250,000
Total			$ 500,000						$ 190,000	250,000							$ 190,000				$ 609,835
Promissory notes										$ 500,000
Interest rate per annum									3%								3%				3.50%				1%
Additionally secured number of shares										10,486,303
Additionally secured number of shares, value										$ 858,828
Convertible note beneficial conversion feature									$ 154,292	$ 499,318
Accrued interest			$ 82,707
Common stock conversion			2,647,464				1,725,439
Common stock price per share									$ 1.90								$ 1.90
Common stock conversion amount							$ 28,578
Loss on conversion expense							$ 51,763
Share Exchange Agreement
Total																							$ 190,000
Common stock conversion																							6,000,000
Purchase Agreement with GS Capital LLC
Accrued interest payment		$ 21,863
Restricted shares of common stock		173,390
Conversion price per share		$ 0.19						$ 0.25
Conversion price								$ 0.25
Debt Instrument, Maturity Date								Sep. 29, 2022
Total								$ 1,110,000
Accrued interest								$ 21,863
Interest rate per annum								6%
Original issue discount								$ 100,000
Bridge financing fees								100,000
Legal fees								30,000
Convertible note face value		$ 1,110,000						$ 1,110,000
Value of accrued interest		32,944
Conversion price average discount percentage								30%
Penality fee		133,200						$ 133,200
Interest expenses		11,081
Loss on extinguishment of debt in statement								$ 11,081
Secured Convertible Debt [Member]
Aggregate amount					$ 216,572
Accrued interest												35,000			261,537	299,037
Secured Convertible Debt 1 [Member]
Accrued interest												4,333			106,467	89,134
Convertible Debt												488,811			590,945	573,612
Secured Convertible Debt 2 [Member]
Accrued interest												2,766			10,262	16,919
Convertible Debt												370,697			378,193	1,126,919
Secured Convertible Debt 3 [Member]
Accrued interest												4,472			110,104	92,915
Convertible Debt												504,472			610,104	592,915
Secured Convertible Debt 4 [Member]
Accrued interest												497			17,116	11,416
Convertible Debt												190,497			207,116	201,416
Secured Convertible Debt 5 [Member]
Accrued interest												0			0	0
Convertible Debt												0			0	0
Secured Convertible Debt 8 [Member]
Total												806,834			1,180,492
Accrued interest												6,834			30,492
Secured Convertible Debt 6 [Member]
Accrued interest												0			0	0
Convertible Debt												0			10,263	0
Secured Convertible Debt 7 [Member]
Accrued interest												1,861			0	0
Convertible Debt												$ 251,861			1,180,492	$ 0
...Kannaway [Member]
Accounts Receivable, after Allowance for Credit Loss, Noncurrent																				$ 75,074
Director Member | Convertible Notes
Sale of convertible note		$ 25,000
CEO [Member]
Salary payable															512,500
Amount due to related party															250,000
Amortization of Debt Discount (Premium)					$ 250,000
Conversion price per share												$ 0.01
Debt Instrument, Maturity Date												Jan. 23, 2024
Interest rate per annum												4%
Convertible note face value															250,000
Forfeit amount															50,000
Amount due leaving remaining balance															$ 212,500
CEO [Member] | July 1 2023 [Member]
Amount due to related party																		$ 212,500
Debt Exchange Agreement [Member]
Debt Instrument, Interest Rate During Period															3%
Debt Instrument, Maturity Date									Jan. 27, 2032
Debt Exchange Agreement [Member] | Sapphire Biotech [Member]
Loans Assumed									$ 128,375
Debt Instrument, Interest Rate During Period									6%
Debt Instrument, Face Amount									$ 324,218								$ 324,218
Debt Exchange Agreement Seven [Member] | Sapphire Biotech [Member]
Loans Assumed									310,000
Accrued interest									14,218								14,218
Debt Instrument, Face Amount									$ 324,218								$ 324,218

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
DERIVATIVE LIABILITIES
Balance, beginning	$ 1,648,831	$ 0
Issuance of shares in exchange for convertible note payable	(624,490)	2,641,846
Mark to market	98,640	(765,556)
Balance, March 31, 2023	1,122,981	1,648,831
Loss on change in derivative liabilities	$ 98,640
Gain on change in derivative liabilities		$ (227,459)

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details Narrative) - USD ($)		3 Months Ended	12 Months Ended
	Feb. 10, 2022	Mar. 31, 2023	Dec. 31, 2022
Fair value of embedded derivatives	$ 2,641,846	$ 2,033,704	$ 1,648,831
Beneficial conversion feature	1,325,000
Loss on change in derivative liabilities		$ 98,640
Non-cash interest expenses	$ 1,316,846
Gain on change in fair value of derivative liabilities			$ 765,556
Dividend yield
Derivative liability measurment input assumption percentage	0%	0%	0%
Measurement Input Price Volatility Member
Derivative liability measurment input assumption percentage	163.09%	158.74%	162.72%
Derivative liability measurment input assumption percentage during period		3.88%
Risk Free Interest Rate
Derivative liability measurment input assumption percentage	2.03%	3.88%	2.32%
Derivative liability measurment input assumption percentage during period		154.03%
Expected Term
Derivative liability measurment input assumptions	10 years	9 years 1 month 11 days	9 years 10 months 9 days
Minimum [Member]
Derivative liability measurment input assumptions		2 years 9 months

STOCK INCENTIVE PLAN (Details N

STOCK INCENTIVE PLAN (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Dec. 09, 2022

Sep. 08, 2021

Sep. 02, 2021

Aug. 02, 2021

Sep. 04, 2020

Aug. 22, 2022

Aug. 17, 2021

May 20, 2021

May 29, 2015

Mar. 31, 2023

Mar. 31, 2022

Dec. 31, 2022

Dec. 31, 2021

May 01, 2020

Stock available for issuance

8,094,046

9,806,000

739,285

9,806,000

Share-based Payment Arrangement, Expense

$ 103,822

$ 188,917

$ 1,107,494

$ 1,143,730

Option granted purchase shares

900,000

13,500,000

Exercise price

$ 0.10

$ 0.052

Stock option vesting description

5,750,000 vesting immediately and the balance vesting between six months and a year from issuance

Fair value of the Option

$ 0.04

$ 0.13

Dividend yield

0%

Expected volatility

227%

Risk-free interest rate

3.03%

Expected life

9 years 10 months 24 days

2015 Stock Incentive Plan [Member]

Common stock issued under registration statement on Form S-8

10,000,000

Increase of issuance shares

20,000,000

Bijan Pedram [Member]

Option granted purchase shares

100,000

Stock option vesting description

25% of the Option shares will be vested upon the one anniversary of the vesting commencement day and the balance of the option shares will be vested of thirty-six (36) successive equal monthly in the first anniversary of the vesting commencement day

Purchase price of stock option

$ 0.67

Jeft Busby [Member]

Option granted purchase shares

1,000,000

Stock option vesting description

25% of the Option shares will be vested upon the three anniversary of the vesting commencement day and 25% of the Option shares will be vested upon the four anniversaries of the vesting commencement day

Purchase price of stock option

$ 0.60

Laura M. Periman [Member]

Option granted purchase shares

100,000

Stock option vesting description

50% of the Option shares will be vested upon the one anniversary of the vesting commencement day and 50% of the Option shares will be vested upon the two anniversaries of the vesting commencement day

Purchase price of stock option

$ 0.64

Kelly K. Nichols [Member]

Option granted purchase shares

100,000

Stock option vesting description

50% of the Option shares will be vested upon the one anniversary of the vesting commencement day and 50%

Purchase price of stock option

$ 0.62

Joseph Tauber [Member]

Option granted purchase shares

1,000,000

Stock option vesting description

25% of the Option shares will be vested upon the three anniversary of the vesting commencement day and 25% of the Option shares will be vested upon the four anniversaries of the vesting commencement day

Purchase price of stock option

$ 0.622

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details) - $ / shares		3 Months Ended	12 Months Ended
	Jan. 11, 2022	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Options outstanding, beginning balance	10,960,715	19,860,715	10,960,715
Exercised	500,000			300,000
Options outstanding, ending balance		19,860,715	19,860,715	10,960,715
Exercised	(500,000)			(300,000)
Weighted Average Exercise Price, beginning	$ 0.15	$ 0.049	$ 0.15	$ 0.37
Weighted Average Exercise Price, ending		$ 0.049	$ 0.049	$ 0.15
Option [Member]
Options outstanding, beginning balance	10,960,715	19,860,715	10,960,715	10,300,000
Granted			14,400,000	2,960,715
Exercised			500,000	300,000
Expired or canceled			(5,000,000)	(2,000,000)
Options outstanding, ending balance		19,860,715	19,860,715	10,960,715
Exercised			(500,000)	(300,000)
Weighted Average Exercise Price, beginning	$ 0.37	$ 0.049	$ 0.37	$ 0.36
Weighted Average Exercise Price, Granted		0	0.0405	0.60
Weighted Average Exercise Price, Exercised		0	0.002	0.35
Weighted Average Exercise Price, Expired or Canceled		0	0.057	0.75
Weighted Average Exercise Price, ending		$ 0.049	$ 0.049	$ 0.37

STOCK OPTIONS AND WARRANTS (D_2

STOCK OPTIONS AND WARRANTS (Details 1) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
STOCK OPTIONS AND WARRANTS
Options Number exercisable, beginning		18,341,741	8,227,380
Options Outstanding, Ending		21,860,715	10,960,715
Number Exercisable Number of Share	18,341,741	18,341,741	8,227,380
Number of Options Exercisable	18,341,741	18,341,741	8,227,380
Number of Options Outstanding	19,860,715	19,860,715	10,960,715
Weighted Average Exercise Price, beginning	$ 0.049	$ 0.15	$ 0.37
Options Outstanding Weighted Average Exercise Price	$ 0.049	$ 0.049	$ 0.15
Options outstanding, ending balance	19,860,715	19,860,715	10,960,715
Options Exercisable Weighted Average Exercise Price	$ 0.049	$ 0.049	$ 0.37
Weighted Average Exercise Price	$ 0.15	$ 0.15
Weighted Average Remaining Contractual Life	8 years 6 months	9 years	8 years 6 months
Options Exercisable Weighted Average Exercise Price	$ 0.049	$ 0.049	$ 0.37
Weighted Average Exercised price ending		$ 0.049	$ 0.37

STOCK OPTIONS AND WARRANTS (D_3

STOCK OPTIONS AND WARRANTS (Details 2) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
STOCK OPTIONS AND WARRANTS
Expected life (years)	0 years	10 years	10 years
Risk-free interest rate (%)	0%	3.96%	1.74%
Expected volatility (%)	0%	229%	190%
Dividend yield (%)	0%	0%	0%
Weighted average fair value of shares at grant date	$ 0	$ 1.74	$ 1.74

STOCK OPTIONS AND WARRANTS (D_4

STOCK OPTIONS AND WARRANTS (Details 3) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Options outstanding, beginning balance	19,860,715	10,960,715
Options outstanding, ending balance	19,860,715	19,860,715	10,960,715
Weighted Average Exercise Price, beginning	$ 0.049	$ 0.15	$ 0.37
Weighted Average Exercise Price, ending	$ 0.049	$ 0.049	$ 0.15
Warrants [Member]
Options outstanding, beginning balance	3,544,247	3,025,000	0
Granted		519,247	3,025,000
Forfeited/Cancelled			0
Exercised		$ 0	$ 0
Options outstanding, ending balance	3,544,247	3,544,247	3,025,000
Weighted Average Exercise Price, beginning	$ 0.65	$ 0.71	$ 0
Granted per share	0	0.31	0.71
Forfeited/Cancelled per share		0	0
Exercised per share	0	0	0
Weighted Average Exercise Price, ending	$ 0.65	$ 0.65	$ 0.71

STOCK OPTIONS AND WARRANTS (D_5

STOCK OPTIONS AND WARRANTS (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Stock-based compensation expense	$ 103,822	$ 188,918	$ 1,107,493	$ 1,143,730
John Huemoeller [Member]
Option issued			3,000,000	2,000,000

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative)									1 Months Ended								3 Months Ended		9 Months Ended	12 Months Ended
	Dec. 09, 2022 $ / shares	Jan. 11, 2022 $ / shares shares	Nov. 07, 2021 USD ($) shares	Oct. 12, 2021 USD ($) shares	Mar. 18, 2021 USD ($) shares	May 24, 2020 USD ($)	Feb. 20, 2019 USD ($) integer shares	Aug. 18, 2016 USD ($) shares	Apr. 30, 2023 USD ($)	Aug. 22, 2022 $ / shares	Mar. 31, 2022 USD ($)	Jan. 31, 2022 USD ($)	Oct. 18, 2021 USD ($) shares	Jul. 29, 2021 USD ($) shares	Mar. 31, 2021 USD ($) $ / shares shares	Mar. 18, 2021 shares	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2022 USD ($)	Sep. 30, 2022 USD ($) shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Jul. 14, 2022 USD ($)	May 14, 2021 USD ($)	Aug. 17, 2016 integer
Preferred stock, shares authorized | shares																	5,000,000			5,000,000	5,000,000
Preferred stock, par value per share | $ / shares																	$ 0.0001			$ 0.0001	$ 0.0001
Undesignated preferred stock, shares authorized | shares																	4,000,000			4,000,000	4,000,000
Undesignated preferred stock, shares issued | shares																	0			0	0
Undesignated preferred stock, shares outstanding | shares																	0			0	0
Common stock, shares authorized | shares																	300,000,000			300,000,000	300,000,000
Common stock shares issued | shares																	223,649,403			192,441,917	138,099,981
Common stock, shares outstanding | shares																	223,649,403			192,441,917	138,099,981
Common stock, par value per share | $ / shares																	$ 0.0001			$ 0.0001	$ 0.0001
Stock issued upon stock options exercised | shares		282,759																			196,438
Stock issued during period, shares, stock options exercised | shares		500,000																			300,000
Common stock to be issued						$ 900,000											$ 1,000,000				$ 1,252,000
Stock Option, Exercise Price, Decrease | $ / shares															$ 0.75
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term															3 years
Shares in settlement of claims | shares																	3,544,247			3,544,247
Loss on settlement Debt																	$ 226,171			$ 226,171
Share issued for settelment of debt | shares			1,725,439	118,000													891,610			891,610
Share issued settelment of debt amoint			$ 638,412	$ 57,466													$ 60,000			$ 237,057	0
Accrued interest			$ 28,578
Loss on settlement Debt																	4,196			4,196
Finder's fees																					20,000
Stock issued, value, capital raise																					16,000
Value of shares, rights to put or sell, maximum																	30,000,000			30,000,000	10,000,000
Common stock, shares adjusted | shares					108,965
Common stock, value adjusted					$ 66,974
Recognized a loss on extinguishment																	172,731	$ 16,904		(479,573)	(1,587,027)
Converted debt																	0	$ 1,325,000		1,325,000	1,010,000
Derivative liabilities																	1,122,981		$ 1,995,618	1,648,831	0
Additional paid in capital																	$ 60,745,125			$ 59,191,469	51,000,166
Exercise price | $ / shares	$ 0.10									$ 0.052
...Conversion Of Convertible Note [Member]
Loss on extinguishment of debt																					$ 1,535,264
Equity Purchase Agreement [Member]
Stock issued during period, shares, restricted shares | shares																	8,000,000			8,000,000
Restricted Stock, Value, Shares Issued Net of Tax Withholdings																	$ 234,844			$ 234,844
Subscription receivable																	$ 46,000			$ 46,000
Common stock warrant purchase shares | shares																	47,720
Common stock warrant purchase shares9D | shares																				47,720
Subscription amount																	$ 46,000			$ 46,000
Equity Purchase Agreement [Member] | Maximum [Member]
Investment Amount																						$ 250,000	$ 1,000,000
Equity Purchase Agreement [Member] | Minimum [Member]
Investment Amount																						$ 10,000	$ 10,000
July and September 2021 [Member]
Stock issued during period, shares, restricted shares | shares																					1,415,554
Restricted Stock, Value, Shares Issued Net of Tax Withholdings																					$ 1,111,900
September 2021 [Member]
Stock issued during period, shares, restricted shares | shares																					262,400
Restricted Stock, Value, Shares Issued Net of Tax Withholdings																					$ 129,724
August and September 2021 [Member]
Common stock warrant purchase shares | shares																					1,060,715
Proceeds from issuance of warrants																					$ 297,000
Exercise price | $ / shares																					$ 0.60
Warrants are exercisable period																					3 years
January 2022 [Member]
Stock issued during period, shares, restricted shares | shares																	302,115			302,115
Restricted Stock, Value, Shares Issued Net of Tax Withholdings																	$ 100,000			$ 100,000
Debt discount																				167,571
Recognized a loss on extinguishment																				111,807
Converted debt																	177,840			177,840
Derivative liabilities																				$ 227,459
Loss on extinguishment of debt																	$ 111,807
Stock Issued for severence fees, shares | shares																	5,665,636			5,665,636
Stock Issued for severence fees, value																	$ 349,535			$ 349,535
Accrued interest																				$ 2,840
Common stock warrant purchase shares | shares																	519,247			519,247
Asset acquisition																				$ 7,000,000
Proceeds from issuance of warrants																	$ 75,000			$ 75,000
Exercise price | $ / shares																	$ 0.315			$ 0.315
Warrants are exercisable period																	3 years			3 years
Stock Purchase Agreement [Member]
Common stock to be issued											$ 624,290	$ 519,247	$ 52,500						13,861,004		$ 52,500
Stock issued during period, shares | shares													175,000								175,000
Cash gross proceeds											$ 55,000								$ 350,000
Warrant Stock Purchase Agreements [Member]
Common stock to be issued																					$ 402,500
Common stock, shares adjusted | shares																					519,828
Common stock, value adjusted																					$ 152,500
Stock issued during period, shares | shares																					1,234,113
Warrant Stock Purchase Agreements [Member] | Exercise Price of $0.75 [Member]
Number of securities called by Warrants | shares																					175,000
Warrants, exercise price | $ / shares																					$ 0.75
Warrant Stock Purchase Agreements [Member] | Exercise Price of $0.80 [Member]
Number of securities called by Warrants | shares																					714,285
Warrants, exercise price | $ / shares																					$ 0.80
Stock Purchase Agreements [Member]
Common stock to be issued															$ 434,000
Stock issued during period, shares | shares															1,712,500
MJNA Investment Holdings, LLC [Member] | Purhase Agreement [Member]
Sale of stock, number of shares issued in transaction | shares							500,000
Sale of stock, consideration received on transaction							$ 500,000
Advanced Tear Diagnostics, LLC [Member]
Share issued during period | shares																					7,000,000
Share issued during perid value																					$ 4,270,000
Third Party [Member]
Stock issued during period, shares, restricted shares | shares																	173,390			173,390	2,647,464
Restricted Stock, Value, Shares Issued Net of Tax Withholdings																	$ 32,944			$ 32,944	$ 2,117,971
Recognized a loss on extinguishment																				$ 11,081
Accrued interest																					$ 582,707
Third Party [Member] | Stock Purchase Agreement [Member]
Stock issued during period, shares, restricted shares | shares														122,000
Restricted Stock, Value, Shares Issued Net of Tax Withholdings														$ 50,000
Third Party [Member] | S 1 Agreement [Member]
Common stock to be issued																	$ 8,000,000
Cash gross proceeds									$ 40,000
Stock issued during period, shares, restricted shares | shares																	10,750,000		2,227,638	10,750,000	500,000
Restricted Stock, Value, Shares Issued Net of Tax Withholdings																	$ 973,495		$ 78,928	$ 973,495	$ 332,500
Actual proceeds																					228,812
Common stock issued, value																	$ 175,000
Additional paid in capital																					$ 103,688
Third Parties [Member]
Stock issued during period, shares, restricted shares | shares																					1,114,351
Restricted Stock, Value, Shares Issued Net of Tax Withholdings																					$ 792,389
Third Parties 4 [Member]
Stock issued during period, shares, restricted shares | shares																488,428	500,000			500,000
Restricted Stock, Value, Shares Issued Net of Tax Withholdings																	$ 79,500			$ 79,500	$ 291,974
Juniper and Ivy Corporation [Member] | Purchase Agreement [Member]
Number of votes per share | integer							100
Cash payments for purchase of preferred stock							$ 65,000
Promissory note issued, face value							$ 435,000
Convertible Preferred Stock Series C
Options exercised during period, exercise price | $ / shares		$ 0.126																			$ 0.126
Series C Convertible Preferred Stock [Member]
Preferred stock, par value per share | $ / shares																	$ 0.0001			$ 0.0001	$ 0.0001
Preferred stock, shares issued | shares																	500,000			500,000	500,000
Number of votes per share | integer																								100
Series C Convertible Preferred Stock [Member] | MJNA Investment Holdings, LLC [Member]
Preferred stock, shares issued | shares								500,000
Proceeds from issuance of preferred stock								$ 65,000

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
DISCONTINUED OPERATIONS
Recognized Interest Expense	$ 0	$ 0
Purchase price for acquisition	$ 192,000

COMMITMENT AND CONTINGENCIES (D

COMMITMENT AND CONTINGENCIES (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Right-of-use assets	$ 4,984	$ 19,789	$ 76,871
Lease liability obligations, current	4,984	19,789
Lease liability obligations, noncurrent	0	0
Total lease liability obligations	$ 0	$ 19,789
Weighted-average remaining lease term	1 month 15 days	3 months 29 days
Weighted-average discount rate	6%	6%
Operating lease one [Member]
No. of Months	1 year
Monthly Base Rent	$ 8,014
Month(s) of Term	May 1, 2023 – May 31, 2023
Total Monthly Base Rent	$ 8,014
Operating lease two [Member]
No. of Months	1 year
Monthly Base Rent	$ 8,014
Month(s) of Term	June 1, 2023 – June 30, 2023
Conditionally Abated Monthly Base Rent	$ 8,014
Total Monthly Base Rent	$ 8,014
Operating lease three [Member]
No. of Months	10 years
Monthly Base Rent	$ 8,014
Month(s) of Term	July 1, 2023 – April 30, 2024
Total Monthly Base Rent	$ 8,014
Operating lease four [Member]
No. of Months	12 years
Monthly Base Rent	$ 8,335
Month(s) of Term	May 1, 2024 – April 30, 2025
Total Monthly Base Rent	$ 8,334
Operating lease five [Member]
No. of Months	12 years
Monthly Base Rent	$ 8,668
Month(s) of Term	May 1, 2025 – April 30, 2026
Total Monthly Base Rent	$ 8,668
Operating lease six [Member]
No. of Months	1 year
Monthly Base Rent	$ 9,014
Month(s) of Term	May 1, 2026 – May 31, 2026
Total Monthly Base Rent	$ 9,014

COMMITMENT AND CONTINGENCIES _2

COMMITMENT AND CONTINGENCIES (Details 1) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
COMMITMENT AND CONTINGENCIES
Operating Lease, Expense	$ 19,104	$ 14,562	$ 75,732	$ 57,684
Short-term lease expense	11,637	7,660	38,790	15,711
Total lease expense	$ 30,741	$ 22,222	$ 114,522	$ 73,395

COMMITMENT AND CONTINGENCIES _3

COMMITMENT AND CONTINGENCIES (Details 2) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
COMMITMENT AND CONTINGENCIES
2023			$ 20,000
Total minimum payments			20,000
Operating Lease, Expense	$ 19,104	$ 14,562	75,732	$ 57,684
Less: amount representing interest	(16)		(211)
Total	4,984		19,789
Short-term lease expense	11,637	7,660	38,790	15,711
Total lease expense	$ 30,741	$ 22,222	$ 114,522	$ 73,395

COMMITMENT AND CONTINGENCIES _4

COMMITMENT AND CONTINGENCIES (Details3) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
COMMITMENT AND CONTINGENCIES
Right-of-use assets	$ 4,984	$ 19,789	$ 76,871
Lease liability obligations, current	4,984	19,789
Lease liability obligations, noncurrent	0	0
Total lease liability obligations	$ 0	$ 19,789
Weighted-average remaining lease term	1 month 15 days	3 months 29 days
Weighted-average discount rate	6%	6%

COMMITMENT AND CONTINGENCIES _5

COMMITMENT AND CONTINGENCIES (Details 4) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
COMMITMENT AND CONTINGENCIES
2023	$ 0
Total minimum payments	5,000
Less: amount representing interest	(16)	$ (211)
Total	$ 4,984	$ 19,789

COMMITMENT AND CONTINGENCIES _6

COMMITMENT AND CONTINGENCIES (Details Narrative)		3 Months Ended		12 Months Ended
	Jan. 02, 2019 USD ($) shares	Mar. 31, 2023 USD ($) ft²	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($) ft²	Dec. 31, 2021 USD ($)
Operating lease expens				$ 59,416
Land space | ft²		1,908		1,908
Implicit interest rate				50%
Maintenance charges				$ 16,316
Monthly base rent		$ 30,741	$ 22,222	114,522	$ 73,395
License fee				150,000
Short-term lease expense		11,637	7,660	38,790	15,711
Purchase price for acquisition				192,000
Carrying balance				141,125	0
Amortized				8,875	0
Research and development expenses		20,336	$ 44,193	153,697	284,869
Increase salary per month	$ 3,000			7,500
Small Business Innovation Research [Member]
Grant income received				0	$ 279,981
2nd year [Member]
Monthly base rent		4,854		4,854
1st year [Member]
Monthly base rent		4,713		4,713
3rd year [Member]
Monthly base rent		$ 5,000		5,000
CFO [Member]
Increase salary per month	3,000			$ 7,500
John W. Huemoeller [Member]
Increase salary per month	$ 35,000
Common stock granted purchase shares | shares	2,000,000
Vesting percentage	50%
Stock Purchase Agreement [Member]
Salary	$ 10,000
Implicit interest rate		50%		6%
Small business awarded		$ 395,880		$ 395,880
Purchase price for acquisition		$ 150,468		$ 150,468

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
INCOME TAXES
Federal Statutory Rate	21%	21%
State and Local Taxes Rate, Net of federal benefit	11.90%	11.90%
Change in valuation allowance	(32.90%)	(32.90%)
Effective Tax Rate	0%	0%

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Valuation allowance	$ (10,749,088)	$ (6,327,783)
Domestic Tax Authority [Member]
Net operating loss carry forward	10,749,088	6,327,783
Valuation allowance	(10,749,088)	(6,327,783)
Net deferred tax asset	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
United states tax reform bill description	The U.S. tax reform bill that Congress voted to approve December 20, 2017, also known as the “Tax Cuts and Jobs Act,” made sweeping modification to the Internal Revenue Code, including a much lower corporate tax rate, changes to credits and deductions, and a move to a territorial system for corporations that have overseas earnings. The Act replaced the prior law graduated corporate tax rate, which taxed income over $10 million at 35%, with a flat rate of 21%. The Coronavirus Aid, Relief and Economy Security (CARES) Act (“the CARES Act, H.R. 748”) was signed into law on 27 March 2020. The CARES Act temporarily eliminates the 80% taxable income limitation (as enacted under the Tax Cuts and Jobs Act of 2017) for NOL deductions for 2018-2020 tax years and reinstated NOL carrybacks for the 2018-2020 tax years. Moreover, the CARES Act also temporarily increases the business interest deduction limitations from 30% to 50% of adjusted taxable income for the 2019 and 2020 taxable year. Lastly, the Tax Act technical correction classifies qualified improvement property as 15-year recovery period, allowing the bonus depreciation deduction to be claimed for such property retroactively as if it was included in the Tax Act at the time of enactment
Operating loss carry forward	$ 9,024,000
Expiration date	Dec. 31, 2030
Valuation allowance for deferred tax assets	$ 10,749,088	$ 6,327,783
Operating loss carry forward, no expiration period	23,000,000
California
Operating loss carry forward	14,157,020
Net operating Losses	$ 13,558,757

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended
	Apr. 30, 2023	Mar. 23, 2023	Mar. 31, 2023	Jan. 31, 2023
SUBSEQUENT EVENTS
Stock issued for cash, share	4,000,000	1,000,000	8,000,000
Offering amount for cash			$ 130,000
Advances received			350,000
Stock subscription receivable	$ 46,000		$ 40,000
Convertible notes converted debt				$ 380,858
convertible notes converted debt , Shares				22,207,486