Samsara Luggage (SAML) 10-Q 21 Aug 24 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2024	Aug. 21, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Entity Information [Line Items]
Entity Registrant Name	SAMSARA LUGGAGE, INC.
Entity Central Index Key	0001530163
Entity File Number	000-56239
Entity Tax Identification Number	26-0299456
Entity Incorporation, State or Country Code	NV
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	6 Broadway
Entity Address, Address Line Two	Suite 934
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10004
Entity Phone Fax Numbers [Line Items]
City Area Code	917
Local Phone Number	522-3202
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding		213,730,601

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Current Assets
Cash and Cash Equivalents	$ 173	$ 12
Inventory	847	0
Accounts Receivable	870	0
Deposits	130	0
Other Current Assets	1,959	0
Total current assets	3,979	12
Non-Current Assets
Property and Equipment	69	0
Right-of-Use assets	55	0
Capital Work in Progress	655	0
Goodwill	8,978	0
Total Non-current Assets	9,757	0
Total Assets	13,736	12
Current Liabilities
Accounts Payable	1,812	327
Lease Operating Liabilities	21	0
Convertible Notes, net of discount	1,616	1,398
Other Current Liabilities	1,575	146
Total Current Liabilities	5,258	2,064
Non-Current Liabilities
Lease Operating Non-Current Portion	37	0
Other Non-Current Liabilities	145	0
Total Long-Term Liabilities	182	0
Total Liabilities	5,440	2,064
Stockholders’ Equity
Convertible and redeemable preferred A shares, $0.0001 par value, 1,000,000 shares authorized, 0 and 80,698 shares outstanding as of June 30, 2024, and December 31, 2023, respectively	0	0
Preferred B shares, $0.0001 par value, 1,000,000 shares authorized, 416,000 and 0 shares outstanding as of June 30, 2024, and December 31, 2023, respectively	0	0
Common stock; $0.001 par value; 200,000,000 shares authorized; 133,006,691and 127,129,694 shares issued and outstanding as of June 30, 2024, and December 31, 2023, respectively	21	1
Share Capital		66
Additional paid-in capital	21,911	10,625
Retained Earnings/accumulated Deficit	(13,778)	(12,744)
Noncontrolling interest	142
Total stockholders’ Equity	8,296	(2,052)
Total liabilities and stockholders’ Equity	13,736	12
Related Party
Current Liabilities
Related Party Payable	$ 234	$ 193

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Convertible and redeemable preferred shares, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Convertible and redeemable preferred shares, authorized	1,000,000	1,000,000
Convertible and redeemable preferred shares, outstanding	0	80,698
Preferred shares, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred shares, shares authorized	1,000,000	1,000,000
Preferred shares, shares outstanding	416,000	0
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, authorized shares	200,000,000	200,000,000
Common stock, shares issued	133,006,691	127,129,694
Common stock, shares outstanding	133,006,691	127,129,694

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Revenue	$ 929	$ 101	$ 2,028	$ 349
Cost of revenues	620	40	1,399	186
Gross profit	309	61	629	163
Operating expenses
Professional fees	115	0	181	0
General and administrative	469	238	1,706	460
Total operating expenses	584	238	1,887	460
Income (loss) from operations	(275)	(177)	(1,258)	(297)
Other (income) expenses
Interest expense	0	51	3	164
Other Income	(15)	(277)	(9)	(272)
Total other (income) expense, net	(15)	(226)	(6)	(108)
Net Income (Loss)	(260)	49	(1,252)	(189)
Less: net income attributable to noncontrolling interest	24		31
Net income (loss) attributable to SAML stockholders	$ (284)	$ 49	$ (1,283)	$ (189)
Weighted average common shares outstanding (in Shares)	102,292,594	7,078,754	199,175,526	6,043,236
Net income (loss) per common share - basic (in Dollars per share)	$ 0	$ 0	$ (0.01)	$ (0.03)
Net income (loss) per common share - diluted (in Dollars per share)	$ 0	$ 0	$ 0	$ (0.03)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders’ Deficit (Unaudited) - USD ($) $ in Thousands	Preferred Stock	Common Stock	Additional Paid-in Capital Amount	Minority Interest Amount	Retain Loss Amount	Total
Balance at Dec. 31, 2022	$ 0	$ 0	$ 10,464	$ 0	$ (12,600)	$ (2,136)
Balance (in Shares) at Dec. 31, 2022	0	4,406,312
Conversion of Preferred A shares into common shares	$ 0	$ 1	40	0	0	41
Conversion of Preferred A shares into common shares (in Shares)	0	1,481,840
Net Income (loss)	$ 0				(238)	(238)
Balance at Mar. 31, 2023	$ 0	$ 1	10,504	0	(12,838)	(2,333)
Balance (in Shares) at Mar. 31, 2023	0	5,888,152
Balance at Dec. 31, 2022	$ 0	$ 0	10,464	0	(12,600)	(2,136)
Balance (in Shares) at Dec. 31, 2022	0	4,406,312
Net Income (loss)						(189)
Balance at Jun. 30, 2023	$ 0	$ 1	10,585	0	(12,789)	(2,203)
Balance (in Shares) at Jun. 30, 2023	0	9,604,115
Balance at Mar. 31, 2023	$ 0	$ 1	10,504	0	(12,838)	(2,333)
Balance (in Shares) at Mar. 31, 2023	0	5,888,152
Conversion of Preferred A shares into common shares	$ 0	$ 0	35	0	0	35
Conversion of Preferred A shares into common shares (in Shares)	0	2,049,297
Stock Based Compensation	$ 0	$ 0	46	0	0	46
Stock Based Compensation (in Shares)	0	1,666,666
Net Income (loss)	$ 0	$ 0	0	0	49	49
Net Income (loss) (in Shares)		0
Balance at Jun. 30, 2023	$ 0	$ 1	10,585	0	(12,789)	(2,203)
Balance (in Shares) at Jun. 30, 2023	0	9,604,115
Balance at Dec. 31, 2023	$ 66	$ 1	10,626	0	(12,744)	(2,052)
Balance (in Shares) at Dec. 31, 2023	0	13,922,414
Cancellation Series A	$ (66)					(66)
Conversion of Notes into shares	$ 0	$ 19	756	0	0	775
Conversion of Notes into shares (in Shares)	0	191,903,425
Issuance of shares for Services	$ 0	$ 0	83	0		84
Issuance of shares for Services (in Shares)	0	3,333,334
Issuance of shares for Cash	$ 0	$ 0	80	0		80
Issuance of shares for Cash (in Shares)	0	4,571,428
Minority Interest	$ 0	$ 0	0	168		168
Minority Interest (in Shares)	0
Issuance of Series B	$ 35	$ 0	8,428	0		8,463
Issuance of Series B (in Shares)	352,500
Net Income (loss)				7	(1,000)	(993)
Balance at Mar. 31, 2024	$ 35	$ 20	19,972	175	(13,744)	6,459
Balance (in Shares) at Mar. 31, 2024	352,500	213,730,601
Balance at Dec. 31, 2023	$ 66	$ 1	10,626	0	(12,744)	(2,052)
Balance (in Shares) at Dec. 31, 2023	0	13,922,414
Minority Interest				168
Net Income (loss)						(1,252)
Balance at Jun. 30, 2024	$ 0	$ 21	21,911	142	(13,779)	8,296
Balance (in Shares) at Jun. 30, 2024	416,000	213,730,601
Balance at Mar. 31, 2024	$ 35	$ 20	19,972	175	(13,744)	6,459
Balance (in Shares) at Mar. 31, 2024	352,500	213,730,601
Issuance of shares for Services	$ 0	$ 0	1,905	0	0	1,905
Issuance of shares for Services (in Shares)	63,500	0
Adjustment	$ (35)	$ 1	34	(57)	249	192
Adjustment (in Shares)	0	0
Net Income (loss)	$ 0	$ 0	0	24	(284)	(260)
Net Income (loss) (in Shares)		0
Balance at Jun. 30, 2024	$ 0	$ 21	$ 21,911	$ 142	$ (13,779)	$ 8,296
Balance (in Shares) at Jun. 30, 2024	416,000	213,730,601

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities
Loss for the period	$ (1,283)	$ (189)
Adjustment to reconcile net gain (loss) to net cash
Finance cost	3	46
Non-Cash Stock Compensation Expense	1,905	46
Expenses in respect of warrants issued and convertible component in convertible loan, net interest expenses	0	(271)
Change in fair value of liability	0	(1)
Depreciation - PPE	26	0
Other income	(9)	0
Amortization	58	0
Changes in Assets and Liabilities, net
Current Assets	(3,806)	79
Other Current Liabilities	3,194	217
Net cash (used in) provided by operating activities	88	(73)
Cash flows from investing activities
Addition of Fixed Assets	(750)	0
Right of use Assets	(55)	0
Changes in non-current assets	(8,978)	0
Net cash used in investing activities	(9,783)	0
Cash flows from financing activities
Common Stock issued	20	0
Lease Finance	37	0
Additional Paid-up Capital	11,220	0
Changes in Retained Earnings & Minority Interest	(1,566)	0
Note converted	145	(16)
Net cash generated from financing activities	9,856	(16)
Net increase/(decrease) in cash and cash equivalents	161	(89)
Cash and cash equivalents at the beginning of the year	12	168
Cash and cash equivalents at end of the year	$ 173	$ 79

Organization and Description of

Organization and Description of Business	6 Months Ended
	Jun. 30, 2024
Organization and Description of Business [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS (OUR HISTORY) On January 3, 2024, Ilustrato Pictures International Inc. (“ILUS”) acquired a convertible note from YAII PN, LTD with outstanding principal and accrued interest of $600,685 in the Company. On January 5, 2024, the Company reissued a convertible note to ILUS who on the same day converted the note into 150,753,425 shares of common stock in the Company pursuant to the terms of said exchange note filed as an exhibit to the Company’s Form 10-K filed with the SEC on April 2, 2024. As a result of such conversion, ILUS acquired control of 91.5% of the outstanding shares in SAML as of January 5, 2024. New Business Direction — Emergency Response Technologies As a result of these transactions, the Company is now focused on the global public safety and technology, engineering, and manufacturing industries. Historically, the company has evolved out of the public safety sector mainly through developing and manufacturing Emergency Services products, including Emergency Response vehicles, Special Vehicle conversions, Commercial EVs, and IoT Technology. The Company also intends to acquire complementary companies with disruptive technology, strong management, and potential for rapid growth that may benefit from cross-pollination of territories, products, and skills offered by our other group companies. We seek to pursue and execute acquisitions that accelerate our growth strategy. On February 23, 2024, Ilustrato Pictures International, Inc., entered into a Stock Purchase Agreement with Samsara Luggage Inc., and sold all its equity interests in seven companies owned by the Company: ● Firebug Mechanical Equipment LLC ● Georgia Fire & Rescue Supply LLC ● Bright Concept Detection and Protection System LLC ● Bull Head Products Inc ● E-Raptor ● The Vehicle Converters ● AL Shola Al Modea Safety and Security LLC. The consideration for the sale of the equity interests in the above-mentioned companies was paid by SAML by the issuance of 350,000 restricted shares of Series B stock of SAML convertible into 350,000,000 common stock and further milestone payment/s should applicable performance targets referenced in the share purchase agreement. ● Firebug Mechanical Equipment LLC ● Georgia Fire & Rescue Supply LLC (Georgia Fire) ● Bright Concept Detection and Protection System LLC (BCD Fire) ● Bull Head Products Inc ● The Vehicle Converters (TVC) ● Emergency Response Technologies, Inc ● E-Raptor ● AL Shola Al Modea Safety and Security LLC

Summary of Significant Accounti

Summary of Significant Accounting Policies and Basis of Presentation	6 Months Ended
	Jun. 30, 2024
Summary of Significant Accounting Policies and Basis of Presentation [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements represent the results of operations, financial position, and cash flows of SAML, and all of its majority-owned or controlled subsidiaries are prepared in conformity with generally accepted accounting principles in the United States of America (U.S. GAAP). All significant inter-company accounts and transactions have been eliminated. Use of Estimates A critical accounting estimate is an estimate that: (i) is made in accordance with generally accepted accounting principles, (ii) involves a significant level of estimation uncertainty and (iii) has had or is reasonably likely to have a material impact on the Company’s financial condition or results of operations. The Company’s Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States of America (U.S. GAAP). The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and judgments that affect reported amounts and related disclosures. On an ongoing basis, management evaluates and updates its estimates. Management employs judgment in making its estimates but they are based on historical experience and currently available information and various other assumptions that the Company believes to be reasonable under the circumstances. The results of these estimates form the basis for making judgments about the carrying values of assets and liabilities that are not readily available from other sources. Actual results could differ from those estimates. Management believes that its judgment is applied consistently and produces financial information that fairly depicts the results of operations for all periods presented. Significant estimates include estimates used to review the Company’s, impairments and estimations of long-lived assets, revenue recognition of Contract-based revenue, allowances for uncollectible accounts, and the valuations of non-cash capital stock issuances. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable in the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Fair value of financial instruments The carrying value of cash, accounts payable, warrants, accrued expenses, and debt, short-term as well as long-term, is recorded at fair value. Management believes the Company is not exposed to significant interest or credit risks arising from these financial instruments. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable. ● Level 1. Quoted prices in active markets for identical assets or liabilities. These are typically obtained from real-time quotes for transactions in active exchange markets involving identical assets. ● Level 2. Quoted prices for similar assets and liabilities in active markets; quoted prices included for identical or similar assets and liabilities that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. These are typically obtained from readily available pricing sources for comparable instruments. ● Level 3. Unobservable inputs, where there is little or no market activity for the asset or liability. These inputs reflect the reporting entity’s own beliefs about the assumptions that market participants would use in pricing the asset or liability, based on the best information available in the circumstances. Accounts receivable Accounts receivables are recorded at the invoice amount less an allowance for credit losses. The allowance is an estimate based on historical collection experience, current and future economic and market conditions, and a review of the current status of each customer’s trade accounts receivable. Management evaluates the aging of the accounts receivable balances and the financial condition of its customers and all other forward-looking information that is reasonably available to estimate the amount of accounts receivable that may not be collected in the future and before recording the appropriate provision. The duration of such receivables extends from 30 days to beyond 90 days. Payments are received only when a project is completed, and approvals are obtained. Provisions are created based on the estimated irrecoverable amounts determined by referring to past default experience and future economic and market conditions. Inventories In accordance with ASC 330, the Company states inventories at the lower of cost or net realizable value. Cost, which includes material, labor and overhead, is determined on a first-in, first-out basis. The Company makes adjustments to reduce the cost of inventory to its net realizable value, if required, for estimated excess, obsolete, zero usage or impaired balances. Factors influencing these adjustments include changes in market demand, product life cycle and engineering changes. Property, Plant & Equipment Property, Plant and Equipment are recorded at cost, except when acquired in a business combination where property, plant and equipment are recorded at fair value. Depreciation of property, plant and equipment is recognized over the estimated useful lives of the respective assets using the straight-line method. The estimated useful lives are as follows: Property, Plant and Equipment Years Machinery 5 – 15 Vehicles 5 – 10 Furniture, Fixtures & Office Equipment 3 – 5 Expenditures that extend the useful life of existing property, plant and equipment are capitalized and depreciated over the remaining useful life of the related asset. Expenditures for repairs and maintenance are expensed as incurred. When property, plant and equipment are retired or sold, the cost and related accumulated depreciation is removed from the Company’s balance sheet, with any gain or loss reflected in operations. Depreciation Depreciation of property, plant and equipment is recognized over the estimated useful lives of the respective assets using the straight-line method. Depreciation expense for the period ended June 30, 2024, belongs to Depreciation accounted for on Plant, Property and Equipment obtained as part of our subsidiary acquisition. Deposits, Prepayments, & Advances Advances have been paid to the suppliers in the ordinary course of business for the procurement of specialized services and equipment required to perform business activities. Prepayments are relating to trade license, rent and visa, payments are made in advance at time of issuance for different periods and then expense out monthly. Deposits are relating to refundable security payment of office& warehouse spaces and different utilities. Stock-based compensation The Company recognizes all stock-based compensation using the fair value provisions prescribed by ASC Topic 718, Compensation - Stock Compensation. Accordingly, compensation costs for awards of stock-based compensation settled in shares are determined based on the fair value of the share-based instrument at the time of grant and are recognized as expense over the vesting period of the share-based instrument, net of estimated forfeitures. In accordance with ASC 718, the Company will generally apply the same guidance to both employee and non-employee share-based awards. However, the Company will also follow specific guidance for share-based awards to non-employees related to the attribution of compensation cost and the inputs to the option-pricing model for the expected term. Non-employee share-based payment equity awards are measured at the grant-date fair value of the equity instruments, similar to employee share-based payment equity awards. The Company calculates the fair value of option grants and warrant issuances utilizing the Binomial pricing model. The amount of stock-based compensation recognized during a period is based on the value of the portion of the awards that are ultimately expected to vest. ASC 718 requires forfeitures to be estimated at the time stock options are granted and warrants are issued to employees and non-employees, and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The term “forfeiture” is distinct from “cancellations” or “expirations” and represents only the unvested portion of the surrendered stock option or warrant. The Company estimates forfeiture rates for all unvested awards when calculating the expenses for the period. In estimating the forfeiture rate, the Company monitors both stock option and warrant exercises as well as employee termination patterns. The resulting stock-based compensation expense for both employee and non-employee awards is generally recognized on a straight-line basis over the period in which the Company expects to receive the benefit, which is generally the vesting period. Earnings (loss) per share The Company reports earnings (loss) per share in accordance with the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) 260-10 “ Earnings Per Share, Particulars June 30, June 30, Basic and diluted EPS* Numerator Net income/(loss) (1,283 ) (189 ) Net Income attributable to common stockholders (1,283 ) (189 ) Denominator Weighted average common shares outstanding 199,175,526 6,043,236 Number of shares used for basic EPS computation Basic EPS (0.01 ) (0.03 ) Number of shares used for diluted EPS computation* 615,175,526 6,043,236 Diluted EPS (0.00 ) (0.03 ) * Includes 26,552 issued warrants as of June 30, 2023. Includes 26,552 issued warrants 416,000 Series B stocks converting into 416,000,000 common stocks as of June 30, 2024. Income taxes The Company accounts for income tax positions in accordance with Accounting Standards Codification Topic 740-10-50, “Income Taxes” (“ASC Topic 740”). This standard prescribes a recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There was no material impact on the Company’s financial position or results of operations as a result of the application of this standard. Deferred tax assets have not been created as the major income of the company belongs to the subsidiary, which is registered in income tax-free jurisdiction since the losses incurred cannot be utilized in the future, rendering deferred tax assets irrelevant, The profits of a foreign subsidiary corporation are ordinarily not subject to tax in the United States as in accordance with the general Internal Revenue Service rule, foreign subsidiaries are not considered U.S. corporations even if they are wholly owned. Recently issued accounting pronouncements The Company has evaluated all other recent accounting pronouncements and believes that none of them are expected to have a material effect on the Company’s financial position, results of operations, or cash flows. Off-Balance Sheet Arrangements We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to stockholders. Lease liabilities At the commencement date of the lease, the Company recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include, if any, the exercise price of a purchase option reasonably certain to be exercised by the Company and payments of penalties for terminating a lease, if the lease term reflects the Company exercising the option to terminate. The variable lease payments that do not depend on an index or a rate are recognized as expense in the period on which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Company uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the in-substance fixed lease payments or a change in the assessment to purchase the underlying asset. The Company’s subsidiary, Al Shola Safety & Security (ASSS), has entered into commercial leases of vehicles. These leases generally have a lease term of 4 years. The Company’s obligations under its leases are secured by the lessor’s title to the leased assets. There are no restrictions placed upon the Company by entering into these leases. The Company also has leases with terms of 12 months or less and leases with low value. The Company has a Lease arrangement for which the liability has been recorded separately. The Company determines whether an arrangement contains a lease at inception. A lease liability and corresponding right of use (ROU) asset are recognized for qualifying leased assets based on the present value of fixed and certain index-based lease payments at lease commencement. The Company’s obligations under its leases are secured by the lessor’s title to the leased assets. There are no restrictions placed upon the Company by entering into these leases. The Company determines if an arrangement is or contains a lease at contract inception and recognizes an ROU asset and a lease liability based on the present value of fixed, and certain index-based lease payments at the lease commencement date. Variable payments are excluded from the present value of lease payments and are recognized in the period in which the payment is made. The Company generally uses its incremental borrowing rate as the discount rate for measuring its lease liabilities, as the Company cannot determine the interest rate implicit in the lease because it does not have access to certain lessor-specific information. Lease expense is recognized on a straight-line basis over the lease term. The Company does not have significant finance leases. The Company has elected not to separate payments for lease components from payments for non-lease components for all classes of leases. Additionally, the Company has elected the short-term lease recognition exemption for all leases that qualify, which means ROU assets and lease liabilities will not be recognized for leases with an initial term of twelve months or less. When accounting for finance leases in accordance with ASC 842, an entity recognizes interest on the lease liability and amortization of the ROU asset in the income statement and classifies payments of the principal portion of the lease liability as financing activities and payments of interest on the lease liability as operating activities. As of June 30, 2024, Lease liabilities are presented in the statement of financial position as: June 30, December 31, Lease - Current portion 21 0 Lease - Non-Current portion 37 0 Total 58 0 Right of Use Assets The Company accounts for leases with escalation clauses in accordance with Accounting Standards Codification (ASC) 842, “Lease”. In accordance with the principles of ASC 842, the Company recognizes both the assets and the liabilities arising from their leases. The lease liability is measured as the present value of lease payments while the lease assets is equal to the lease liability adjusted for certain items like prepaid rent and lease incentives. The Company applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Company recognizes lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets. The Company’s subsidiary Al Shola Safety & Security (ASSS), has entered into commercial leases of vehicles. The lease term is 4 years. The Company’s obligations under its leases are secured by the lessor’s title to the leased assets. There are no restrictions placed upon the Company by entering into these leases. The Company also has leases with lease terms of 12 months or less and leases with low value. The Company has Lease arrangements for which the liability has been recorded separately. The Company determines whether an arrangement contains a lease at inception. A lease liability and corresponding right of use (ROU) asset are recognized for qualifying leased assets based on the present value of fixed and certain index-based lease payments at lease commencement. The Company determines whether an arrangement contains a lease at inception. A lease liability and corresponding right of use (ROU) asset are recognized for qualifying leased assets based on the present value of fixed and certain index-based lease payments at lease commencement. To determine the present value of lease payments, the Company uses the stated interest rate in the lease, when available, or more commonly a secured incremental borrowing rate that reflects the risk, term, and economic environment in which the lease is denominated. The Company has elected not to recognize ROU assets or lease liabilities for leases with a term of twelve months or less. Expense is recognized on a straight-line basis over the lease term for operating leases. The Company recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the number of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received and estimate of costs to be incurred by the lessee in dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease unless those costs are incurred to produce inventories. Unless the Company is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the recognized right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life and the lease term as follows: When accounting for finance leases in accordance with ASC 842, the entity recognizes interest on the lease liability and amortization of the ROU asset in the income statement and classifies payments of the principal portion of the lease liability as financing activities and payments of interest on the lease liability as operating activities. Vehicles: 4 years Right-of-use assets are subject to impairment review, amounts in thousands. Buildings Vehicrles Total Carrying value as of January 1, 2024 0 0 0 Addition during H1 2024 0 60 60 Disposal/Transfer H1 2024 0 0 0 Charged Depreciation H1 2024 0 5 5 Carrying value June 30, 2024 0 55 55 Goodwill Goodwill represents the cost of acquired companies in excess of the fair value of the net assets at the acquisition date and is subject to annual impairment. Goodwill is the excess of the purchase price paid for an acquired entity and the amount of the price not assigned to acquired assets and liabilities. It arises when an acquirer pays a high price to acquire a business. This asset only arises from an acquisition, and it cannot be generated internally. Goodwill is an intangible asset, and so is listed within the long-term assets section of the acquirers’ balance sheet. The Company accounts for business combinations by estimating the fair value of the consideration paid for acquired businesses and assigning that amount to the fair values of assets acquired and liabilities assumed, with the remainder assigned to goodwill. If the fair value of assets acquired and liabilities assumed exceeds the fair value of consideration paid, a gain on bargain purchase is recognized. The estimates of fair values are determined utilizing customary valuation procedures and techniques, which require us, among other things, to estimate future cash flows and discount rates. Such analyses involve significant judgments and estimations. The Company follows the guidance prescribed in Accounting Standards Codification (“ASC”) 350, Goodwill and Other Intangible Assets The Company acquired 100% of Emergency Response Technologies Inc. on February 23, 2024. The consideration for the assets was 350,000 restricted shares of Series B stock of SAML convertible into 350,000,000 common stocks with a fair market value of $8,072,580. The company holds long-term investments of 8,400,000 as of June 30, 2024, and $0 as of December 31, 2023. The net value of ERT assets acquisition ($577,129) against the purchase price, difference move to goodwill $8,977,877. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) Topic 606, Revenue from Contracts with Customers (ASC 606). The principal activity of the Company is to engage in general trading, manufacturing and fabrication or steel and steel products and mainly manufacturing of pressure vessels, tanks, heat exchangers and construction of storage tanks and piping. Revenue from contracts with customers is recognized when control of the goods or services are transferred to the customer at an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. The Company has generally concluded that it is the principal in its revenue arrangements because it typically controls the goods or services before transferring them to the customer.

Going Concern

Going Concern	6 Months Ended
	Jun. 30, 2024
Going Concern [Abstract]
GOING CONCERN	NOTE 3. GOING CONCERN The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. Management evaluated all relevant conditions and events that are reasonably known or reasonably knowable, in the aggregate, as of the date the consolidated financial statements are issued and determined. The Company’s ability to continue as a going concern is dependent on the Company’s ability to continue to generate sufficient revenues and raise capital within one year from the date of filing. SAML has planned future acquisitions, and we intend to disclose these acquisitions, as they happen, in our ongoing reports with the Securities and Exchange Commission. Over the next twelve months management plans to use borrowings and security sales to mitigate the effects of cash flow deficits; however, no assurance can be given that debt or equity financing, if and when required, will be available.

Current Assets

Current Assets	6 Months Ended
	Jun. 30, 2024
Current Assets [Abstract]
CURRENT ASSETS	NOTE 4. CURRENT ASSETS Other Current Assets Year June 30, December 31, Discount on Advance Receipts 144 0 Accrual of discount on notes 24 0 Deferred Expenses – Consultancy 1,786 0 Misc. Other Current Assets 4 0 Promotional Items on Hand 2 0 Total other current assets 1,959 0 Accounts Receivables: Accounts receivables are recorded at face value less an allowance for credit losses. The allowance is an estimate based on historical collection experience, current and future economic and market conditions, and a review of the current status of each customer’s trade accounts receivable. Management evaluates the aging of the accounts receivable balances the financial condition of its customers and all other forward-looking information that is reasonably available to estimate the amount of accounts receivable that may not be collected in the future and before recording the appropriate provision. Accounts receivable arise from our subsidiaries in ERT consolidated as of June 30, 2024. The duration of such receivables extends from 30 days to beyond 90 days. Payments are received only when a project is completed, and approvals are obtained. Provisions are created based on the estimated irrecoverable amounts determined by referring to past default experiences. Accounts Receivables Ageing June 30, 1-30 days 114 31-60 days 64 61-90 days 63 +90 days 629 Total 870

Non-Current Assets

Non-Current Assets	6 Months Ended
	Jun. 30, 2024
Non-Current Assets [Abstract]
NON-CURRENT ASSETS	NOTE 5. NON-CURRENT ASSETS Property, Plant and Equipment Depreciation on tangible assets in accordance with ASC 360. Plant & Furniture, Vehicles Total Carrying value as of January 1, 2024 41 14 34 89 Addition during Q1 2024 0 0 0 0 Charged Depreciation Q1 2024 4 2 5 11 Carrying value March 31, 2024 37 12 29 78 Addition during Q2 2024 0 0 0 0 Charged Depreciation Q2 2024 3 2 5 10 Carrying value June 30, 2024 34 11 24 69

Current Liabilities

Current Liabilities	6 Months Ended
	Jun. 30, 2024
Current Liabilities [Abstract]
CURRENT LIABILITIES	NOTE 6. CURRENT LIABILITIES Accounts Payable Current liabilities with a total of $5,258K as of June 30, 2024, include accounts payable of $1,812K with aging as per below and related parties amounting to $234K. Accounts Payables Ageing June 30, 0-30 days 48 31-60 days 50 61-90 days 84 +90 days 1,630 Total 1,812 Related Parties Payable June 30, December 31, (U.S. dollars in thousands) Ilus International 248 0 Related parties payable due to previous CEO (14 ) 193 Total 234 193 On March 28, 2024, the company entered into an Asset Purchase Agreement of the luggage company’s legacy assets with Atara Feiglin Dzikowski. The legacy assets had an audited book value of $78,754.69 as of December 31, 2023, consisting of luggage inventory and cash or cash equivalents. The consideration paid by the Buyer for the sale of the legacy assets was a cancellation of 1,666,666 common stock granted for consultancy in an agreement dated January 8, 2024. Further, a liability of $186,200 to Ms. Dzikowski was settled as part of the consideration for the legacy assets purchase and removal of liability for design boxes amounting to $7,500.

Non-Current Liabilities

Non-Current Liabilities	6 Months Ended
	Jun. 30, 2024
Non-Current Liabilities [Abstract]
NON-CURRENT LIABILITIES	NOTE 7. NON-CURRENT LIABILITIES Convertible notes In the latter part of the fourth quarter of 2023, YAII PN, LTD transferred ownership of its notes/debentures to three distinct investors. These notes were acquired under similar terms, with the remaining principal and accrued interest. Subsequently, on December 13, 2023, the company reissued convertible notes to the investors and retired existing SAML 3-1-1, 4-1-1 and 4-2-3 notes. The new notes and Debenture were issued with the remaining Principal and Accumulated Interest and at a fixed conversion price of $0.004 and filed as exhibits to the Company’s Form 10-K The company amended its accounting policy and reversed the derivative liability previously recorded in its financial records. Under the revised policy, the company records convertible notes/debentures as a liability on its balance sheet as convertible notes payable. In the event of a conversion, the company will record the transaction by transferring the carrying amount of the liability component (the convertible note payable) to equity, and the balance is recognized in accordance with fair market value as additional paid-in capital. Details of Convertible notes/Debentures outstanding as of June 30, 2024: 1. One-year convertible debenture reissued on December 12, 2023, in the principal amount of $627,400 to Enza International ltd. The debenture bears interest at 10% per annum. All principal along with accrued interest on the debenture is convertible into shares of our common stock at a fixed conversion price equal to $0.004 per share. 2. One-year convertible debenture reissued on December 12, 2023, in the principal amount of $187,685 to Sky Holdings Limited. The debenture bears interest at 10% per annum. All principal along with accrued interest on the debenture is convertible into shares of our common stock at a fixed conversion price equal to $0.004 per share. 3. One-year convertible debenture reissued on December 12, 2023, in the principal amount of $82,663 to Mechtech Industrial (Asia) Limited. The debenture bears interest at 10% per annum. All principal along with accrued interest on the debenture is convertible into shares of our common stock at a fixed conversion price equal to $0.004 per share. 4. On January 3, 2024, Ilustrato Pictures International Inc. acquired a convertible note from YAII PN, LTD with outstanding principal and accrued interest of $600,685 in Samsara Luggage Inc. (SAML). On the January 5, 2024, SAML reissued a convertible note to ILUS who on the same day converted the note into 150,753,425 shares of common stock in the Company pursuant to the terms of said exchange note. As a result of such conversion, Ilustrato acquired control of 91.5% of the outstanding shares in SAML as of January 5, 2024. 5. On April 3, 2024, we issued a one-year convertible note to Enza International Ltd. for the aggregate principal amount of up to $500,000. The note bears an interest of 7% per annum and matures on November 13, 2024. 6. On April 3, 2024, we issued a one-year convertible note to Mechtech Industrial Ltd. for the aggregate principal amount of up to $500,000. The note bears an interest of 7% per annum and matures on November 13, 2024. 7. On May 9, 2024, the Company issued a promissory note to 1800 Diagonal Lending LLC in the principal amount of $77,050 (the “Diagonal Lending Note”). The Diagonal Lending Note had a one-time interest amount of $11,557. The Company will prepay the Diagonal Lending Note in four payments and matures on February 15, 2024, with a total payback to the Holder of $88,607. All principal on the Diagonal Lending Note is convertible into shares of our common stock in the event of default with a conversion price of 65% multiplied by the lowest Trading Price for the Common Stock during the ten (10) Trading Days before the Conversion Date. 8. On June 21, 2024, the Company issued a promissory note to 1800 Diagonal Lending LLC in the principal amount of $117,300 (the “Diagonal Lending Note”). The Diagonal Lending Note had a one-time interest amount of $15,249. The Company will prepay the Diagonal Lending Note in nine payments and matures on March 30, 2025, with a total payback to the Holder of $132,549. All principal on the Diagonal Lending Note is convertible into shares of our common stock in the event of default with a conversion price of 65% multiplied by the lowest Trading Price for the Common Stock during the ten (10) Trading Days before the Conversion Date. Options and Warrants In accordance with ASC 470, warrants have been classified as a liability and recorded at their exercise price. The Company had 26,552 issued warrants as of June 30, 2024: Warrants # Warrant shares Conversion/price Yorkville 3A 13,095 21 Yorkville 3B 2,619 21 Yorkville 3C 10,838 3.46 Total 26,552

Stockholders_ Equity

Stockholders’ Equity	6 Months Ended
	Jun. 30, 2024
Stockholders’ Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 8 – STOCKHOLDERS’ EQUITY Minority Interest The Company acquired 100% of Emergency Response Technologies of which 51% of Al Shola Mechanicals LLC is owned with a minority interest of $168,000 as of the transaction date of Emergency Response Technologies. Common and Preferred Stock From January 1, 2023, to June 30, 2023, we made the following issuances: On January 20, 2023, and pursuant to the SPA, the Preferred A Investor exercised its option to convert 10,000 shares of Series A Preferred Stock into 219,710 shares of Common Stock of the Company. On February 2, 2023, and pursuant to the SPA, the Preferred A Investor exercised its option to convert 9,300 shares of Series A Preferred Stock into 229,163 shares of Common Stock of the Company. On February 17, 2023, and pursuant to the SPA, the Preferred A Investor exercised its option to convert 9,000 shares of Series A Preferred Stock into 240,155 shares of Common Stock of the Company. On March 2, 2023, and pursuant to the SPA, the Preferred A Investor exercised its option to convert 6,262 shares of Series A Preferred Stock into 250,000 shares of Common Stock of the Company. On March 13, 2023, and pursuant to the SPA, the Preferred A Investor exercised its option to convert 6,650 shares of Series A Preferred Stock into 265,504 shares of Common Stock of the Company. On March 28, 2023, and pursuant to the SPA, the Preferred A Investor exercised its option to convert 7,000 shares of Series A Preferred Stock into 277,308 shares of Common Stock of the Company. During the six months ended June 30, 2023, and pursuant to the Series A SPA, the Preferred A Investor exercised its option to convert 89,532 shares of Series A Preferred Stock into 3,531,137 shares of Common Stock of the Company. On June 6, 2023, the Company issued 1,666,666 shares of Common Stock to executives on the Company as Stock-based compensation with a fair value of $46. On May 12, 2022, the Company established a series of redeemable convertible preferred stock (the “Series A Preferred Stock”), par value $0.0001 per share, stated value $1.0 per share, pursuant to a Certificate of Designation, Preference and Rights of Series A Preferred Stock of the Company (the “Certificate of Designation”). On May 17, 2022, the Company entered into a Series A Preferred Stock Purchase Agreement (the “Series A SPA”) with 1800 Diagonal Lending LLC f/k/a Sixth Street Lending LLC, a Virginia limited liability company (the “Preferred A Investor”) pursuant to which the Company issued and sold to the Preferred A Investor 148,062 shares of Series A Preferred Stock for a purchase price of $129, of which the Company received proceeds of $125, net of issuance costs. The Company has accounted for the Series A Preferred Stock as mezzanine equity. From January 1, 2024, to June 30 , 2024, we made the following issuances: On January 3, 2024, Ilustrato Pictures International Inc. acquired a convertible note from YAII PN, LTD with outstanding principal and accrued interest of $600,685 in Samsara Luggage Inc. (SAML). On the January 5, 2024, SAML reissued a convertible note to ILUS who on the same day converted the note into 150,753,425 shares of common stock in the Company pursuant to the terms of said exchange note. As a result of such conversion, Ilustrato acquired control of 91.5% of the outstanding shares in SAML as of January 5, 2024. On January 16, 2024, we issued 15,000,000 common stocks to Enza International pursuant to a convertible note dated December 12, 2023, with a fair market value of $501,000. On January 18, 2024, we issued 1,150,000 common stocks to Mechtech International pursuant to a convertible note dated December 12, 2023, with a fair market value of $40,595. On January 26, 2024, we issued 1,714,286 common stocks to Kyle Edward Comerford pursuant to a Share Purchase Agreement dated December 12, 2023, for an aggregate purchase price of $30,000. On February 2, 2024, we issued 1,666,667 common stocks to Atara Feiglin Dzikowski pursuant to a consultancy agreement dated January 8, 2023, with a fair market value of $41,667. On February 5, 2024, we issued 15,000,000 common stocks to Sky Holdings pursuant to a convertible note dated December 12, 2023, with a fair market value of $586,500. On February 7, 2024, 80,698 shares of Series A stocks held by 1800 Diagonal Lending LLC were canceled as were fully redeemed and returned to treasury. On February 7, 2024, we issued 1,714,286 common stocks to Cameron Canzellarini pursuant to a Share Purchase Agreement dated December 12, 2023, for an aggregate purchase price of $50,000. On February 21, 2024, we issued 10,000,000 common stocks to Mechtech International pursuant to a convertible note dated December 12, 2023, with a fair market value of $281,750. On February 23, 2024, Ilustrato Pictures International, Inc., entered into a Stock Purchase Agreement with Samsara Luggage Inc., and sold all its equity interests in seven companies owned by the Company: ● Firebug Mechanical Equipment LLC ● Georgia Fire & Rescue Supply LLC ● Bright Concept Detection and Protection System LLC ● Bull Head Products Inc ● E-Raptor ● The Vehicle Converters ● AL Shola Al Modea Safety and Security LLC, the only entity in which the Company does not own 100% but only 51% of the membership interests The consideration for the sale of the equity interests in the foregoing companies was paid by SAML by the issuance of 350,000 restricted shares of Series B stock of SAML convertible into 350,000,000 common stock and further milestone payment/s should applicable performance targets be referenced. On February 28, 2024, we issued 2,500 Series B preferred stock to Sanjeeb Safir pursuant to a consultancy agreement dated January 8, 2023, with a fair market value of $62,750. On March 15, 2024, we issued 1,666,667 common stocks to Atara Feiglin Dzikowski pursuant to a consultancy agreement dated January 8, 2023, with a fair market value of $41,667. On April 3, 2024, we issued 15,000 shares of Series B preferred stock to Carsten Kjems Falk pursuant to a consultancy agreement dated January 5, 2023, with a fair market value of $450,000. On April 3, 2024, we issued 30,000 shares of Series B preferred stock to John-Paul Backwell pursuant to his employment agreement dated January 5, 2023, with a fair market value of $900,000. On April 3, 2024, we issued 10,000 shares of Series B preferred stock to Daniel Link pursuant to a consultancy agreement dated January 5, 2023, with a fair market value of $300,000 On April 3, 2024, we issued 5,000 shares of Series B preferred stock to Daniel Thomas Peters pursuant to a consultancy agreement dated January 5, 2023, with a fair market value of $150,000. On April 3, 2024, we issued 2,500 shares of Series B preferred stock to Annemarie Leo-Smith pursuant to a consultancy agreement dated January 5, 2023, with a fair market value of $75,000. On April 3, 2024, we issued 1,000 shares of Series B preferred stock to Aleksandar Savic pursuant to a consultancy agreement dated January 5, 2023, with a fair market value of $30,000. * On January 3, 2024, Ilustrato Pictures International Inc. (“ILUS”) acquired a convertible note from YAII PN, LTD with outstanding principal and accrued interest of $600,685 in the Company. On January 5, 2024, the Company reissued a convertible note to ILUS who on the same day converted the note into 150,753,425 shares of common stock in the Company.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS In accordance with ASC 855 “Subsequent Events,” Company management reviewed all material events through the date this report was issued, and the following subsequent events took place. On July 05, 2024, we issued 15,000 shares of Series B preferred stock to Louise Bennett pursuant to a consultancy agreement dated January 5, 2023, with a fair market value of $151,000. On July 05, 2024, we issued 35,000 shares of Series B preferred stock to Nicolas Link pursuant to a consultancy agreement dated January 5, 2023, with a fair market value of $353,000. On July 05, 2024, we issued 4,580 shares of Series B preferred stock to Narinder Chadha persuant to a loan agreement with Bright Concept Detection & Protection System LLC, with a fair market value of $46,258. On July 05, 2024, we issued 10,000 shares of Series B preferred stock to Jason Brown pursuant to a consultancy agreement dated January 5, 2023, with a fair market value of $101,000. Certain statements, other than purely historical information, including estimates, projections, statements relating to our business plans, objectives, and expected operating results, and the assumptions upon which those statements are based, are “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These forward-looking statements generally are identified by the words “believes,” “project,” “expects,” “anticipates,” “estimates,” “intends,” “strategy,” “plan,” “may,” “will,” “would,” “will be,” “will continue,” “will likely result,” and similar expressions. We intend such forward-looking statements to be covered by the safe-harbour provisions for forward-looking statements contained in the Private Securities Litigation Reform Act of 1995 and are including this statement for purposes of complying with those safe-harbour provisions. Forward-looking statements are based on current expectations and assumptions that are subject to risks and uncertainties which may cause actual results to differ materially from the forward-looking statements. Our ability to predict results or the actual effect of future plans or strategies is inherently uncertain. Factors that could have a material adverse effect on our operations and prospects on a consolidated basis include but are not limited to changes in economic conditions, incorporating acquisitions, changes in the supply chain for raw materials, effects of Covid and wars, including the Ukraine war, legislative/regulatory changes, availability of capital, interest rates, competition, and generally accepted accounting principles. These risks and uncertainties should also be considered in evaluating forward-looking statements and undue reliance should not be placed on such statements. We undertake no obligation to update or revise publicly any forward-looking statements, whether as a result of new information, future events or otherwise. Further information concerning our business, including additional factors that could materially affect our financial results, is included herein and in our other filings with the SEC.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (284)	$ 49	$ (1,283)	$ (189)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jun. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2024
Summary of Significant Accounting Policies and Basis of Presentation [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements represent the results of operations, financial position, and cash flows of SAML, and all of its majority-owned or controlled subsidiaries are prepared in conformity with generally accepted accounting principles in the United States of America (U.S. GAAP). All significant inter-company accounts and transactions have been eliminated.
Use of Estimates	Use of Estimates A critical accounting estimate is an estimate that: (i) is made in accordance with generally accepted accounting principles, (ii) involves a significant level of estimation uncertainty and (iii) has had or is reasonably likely to have a material impact on the Company’s financial condition or results of operations. The Company’s Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States of America (U.S. GAAP). The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and judgments that affect reported amounts and related disclosures. On an ongoing basis, management evaluates and updates its estimates. Management employs judgment in making its estimates but they are based on historical experience and currently available information and various other assumptions that the Company believes to be reasonable under the circumstances. The results of these estimates form the basis for making judgments about the carrying values of assets and liabilities that are not readily available from other sources. Actual results could differ from those estimates. Management believes that its judgment is applied consistently and produces financial information that fairly depicts the results of operations for all periods presented. Significant estimates include estimates used to review the Company’s, impairments and estimations of long-lived assets, revenue recognition of Contract-based revenue, allowances for uncollectible accounts, and the valuations of non-cash capital stock issuances. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable in the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.
Fair value of financial instruments	Fair value of financial instruments The carrying value of cash, accounts payable, warrants, accrued expenses, and debt, short-term as well as long-term, is recorded at fair value. Management believes the Company is not exposed to significant interest or credit risks arising from these financial instruments. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable. ● Level 1. Quoted prices in active markets for identical assets or liabilities. These are typically obtained from real-time quotes for transactions in active exchange markets involving identical assets. ● Level 2. Quoted prices for similar assets and liabilities in active markets; quoted prices included for identical or similar assets and liabilities that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. These are typically obtained from readily available pricing sources for comparable instruments. ● Level 3. Unobservable inputs, where there is little or no market activity for the asset or liability. These inputs reflect the reporting entity’s own beliefs about the assumptions that market participants would use in pricing the asset or liability, based on the best information available in the circumstances.
Accounts receivable	Accounts receivable Accounts receivables are recorded at the invoice amount less an allowance for credit losses. The allowance is an estimate based on historical collection experience, current and future economic and market conditions, and a review of the current status of each customer’s trade accounts receivable. Management evaluates the aging of the accounts receivable balances and the financial condition of its customers and all other forward-looking information that is reasonably available to estimate the amount of accounts receivable that may not be collected in the future and before recording the appropriate provision. The duration of such receivables extends from 30 days to beyond 90 days. Payments are received only when a project is completed, and approvals are obtained. Provisions are created based on the estimated irrecoverable amounts determined by referring to past default experience and future economic and market conditions.
Inventories	Inventories In accordance with ASC 330, the Company states inventories at the lower of cost or net realizable value. Cost, which includes material, labor and overhead, is determined on a first-in, first-out basis. The Company makes adjustments to reduce the cost of inventory to its net realizable value, if required, for estimated excess, obsolete, zero usage or impaired balances. Factors influencing these adjustments include changes in market demand, product life cycle and engineering changes.
Property, Plant & Equipment	Property, Plant & Equipment Property, Plant and Equipment are recorded at cost, except when acquired in a business combination where property, plant and equipment are recorded at fair value. Depreciation of property, plant and equipment is recognized over the estimated useful lives of the respective assets using the straight-line method. The estimated useful lives are as follows: Property, Plant and Equipment Years Machinery 5 – 15 Vehicles 5 – 10 Furniture, Fixtures & Office Equipment 3 – 5 Expenditures that extend the useful life of existing property, plant and equipment are capitalized and depreciated over the remaining useful life of the related asset. Expenditures for repairs and maintenance are expensed as incurred. When property, plant and equipment are retired or sold, the cost and related accumulated depreciation is removed from the Company’s balance sheet, with any gain or loss reflected in operations.
Depreciation	Depreciation Depreciation of property, plant and equipment is recognized over the estimated useful lives of the respective assets using the straight-line method. Depreciation expense for the period ended June 30, 2024, belongs to Depreciation accounted for on Plant, Property and Equipment obtained as part of our subsidiary acquisition.
Deposits, Prepayments, & Advances	Deposits, Prepayments, & Advances Advances have been paid to the suppliers in the ordinary course of business for the procurement of specialized services and equipment required to perform business activities. Prepayments are relating to trade license, rent and visa, payments are made in advance at time of issuance for different periods and then expense out monthly. Deposits are relating to refundable security payment of office& warehouse spaces and different utilities.
Stock-based compensation	Stock-based compensation The Company recognizes all stock-based compensation using the fair value provisions prescribed by ASC Topic 718, Compensation - Stock Compensation. Accordingly, compensation costs for awards of stock-based compensation settled in shares are determined based on the fair value of the share-based instrument at the time of grant and are recognized as expense over the vesting period of the share-based instrument, net of estimated forfeitures. In accordance with ASC 718, the Company will generally apply the same guidance to both employee and non-employee share-based awards. However, the Company will also follow specific guidance for share-based awards to non-employees related to the attribution of compensation cost and the inputs to the option-pricing model for the expected term. Non-employee share-based payment equity awards are measured at the grant-date fair value of the equity instruments, similar to employee share-based payment equity awards. The Company calculates the fair value of option grants and warrant issuances utilizing the Binomial pricing model. The amount of stock-based compensation recognized during a period is based on the value of the portion of the awards that are ultimately expected to vest. ASC 718 requires forfeitures to be estimated at the time stock options are granted and warrants are issued to employees and non-employees, and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The term “forfeiture” is distinct from “cancellations” or “expirations” and represents only the unvested portion of the surrendered stock option or warrant. The Company estimates forfeiture rates for all unvested awards when calculating the expenses for the period. In estimating the forfeiture rate, the Company monitors both stock option and warrant exercises as well as employee termination patterns. The resulting stock-based compensation expense for both employee and non-employee awards is generally recognized on a straight-line basis over the period in which the Company expects to receive the benefit, which is generally the vesting period.
Earnings (loss) per share	Earnings (loss) per share The Company reports earnings (loss) per share in accordance with the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) 260-10 “ Earnings Per Share, Particulars June 30, June 30, Basic and diluted EPS* Numerator Net income/(loss) (1,283 ) (189 ) Net Income attributable to common stockholders (1,283 ) (189 ) Denominator Weighted average common shares outstanding 199,175,526 6,043,236 Number of shares used for basic EPS computation Basic EPS (0.01 ) (0.03 ) Number of shares used for diluted EPS computation* 615,175,526 6,043,236 Diluted EPS (0.00 ) (0.03 ) * Includes 26,552 issued warrants as of June 30, 2023. Includes 26,552 issued warrants 416,000 Series B stocks converting into 416,000,000 common stocks as of June 30, 2024.
Income Taxes	Income taxes The Company accounts for income tax positions in accordance with Accounting Standards Codification Topic 740-10-50, “Income Taxes” (“ASC Topic 740”). This standard prescribes a recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There was no material impact on the Company’s financial position or results of operations as a result of the application of this standard. Deferred tax assets have not been created as the major income of the company belongs to the subsidiary, which is registered in income tax-free jurisdiction since the losses incurred cannot be utilized in the future, rendering deferred tax assets irrelevant, The profits of a foreign subsidiary corporation are ordinarily not subject to tax in the United States as in accordance with the general Internal Revenue Service rule, foreign subsidiaries are not considered U.S. corporations even if they are wholly owned.
Recently issued accounting pronouncements	Recently issued accounting pronouncements The Company has evaluated all other recent accounting pronouncements and believes that none of them are expected to have a material effect on the Company’s financial position, results of operations, or cash flows.
Off-Balance Sheet Arrangements	Off-Balance Sheet Arrangements We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to stockholders.
Lease liabilities	Lease liabilities At the commencement date of the lease, the Company recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include, if any, the exercise price of a purchase option reasonably certain to be exercised by the Company and payments of penalties for terminating a lease, if the lease term reflects the Company exercising the option to terminate. The variable lease payments that do not depend on an index or a rate are recognized as expense in the period on which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Company uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the in-substance fixed lease payments or a change in the assessment to purchase the underlying asset. The Company’s subsidiary, Al Shola Safety & Security (ASSS), has entered into commercial leases of vehicles. These leases generally have a lease term of 4 years. The Company’s obligations under its leases are secured by the lessor’s title to the leased assets. There are no restrictions placed upon the Company by entering into these leases. The Company also has leases with terms of 12 months or less and leases with low value. The Company has a Lease arrangement for which the liability has been recorded separately. The Company determines whether an arrangement contains a lease at inception. A lease liability and corresponding right of use (ROU) asset are recognized for qualifying leased assets based on the present value of fixed and certain index-based lease payments at lease commencement. The Company’s obligations under its leases are secured by the lessor’s title to the leased assets. There are no restrictions placed upon the Company by entering into these leases. The Company determines if an arrangement is or contains a lease at contract inception and recognizes an ROU asset and a lease liability based on the present value of fixed, and certain index-based lease payments at the lease commencement date. Variable payments are excluded from the present value of lease payments and are recognized in the period in which the payment is made. The Company generally uses its incremental borrowing rate as the discount rate for measuring its lease liabilities, as the Company cannot determine the interest rate implicit in the lease because it does not have access to certain lessor-specific information. Lease expense is recognized on a straight-line basis over the lease term. The Company does not have significant finance leases. The Company has elected not to separate payments for lease components from payments for non-lease components for all classes of leases. Additionally, the Company has elected the short-term lease recognition exemption for all leases that qualify, which means ROU assets and lease liabilities will not be recognized for leases with an initial term of twelve months or less. When accounting for finance leases in accordance with ASC 842, an entity recognizes interest on the lease liability and amortization of the ROU asset in the income statement and classifies payments of the principal portion of the lease liability as financing activities and payments of interest on the lease liability as operating activities. As of June 30, 2024, Lease liabilities are presented in the statement of financial position as: June 30, December 31, Lease - Current portion 21 0 Lease - Non-Current portion 37 0 Total 58 0
Right of Use Assets	Right of Use Assets The Company accounts for leases with escalation clauses in accordance with Accounting Standards Codification (ASC) 842, “Lease”. In accordance with the principles of ASC 842, the Company recognizes both the assets and the liabilities arising from their leases. The lease liability is measured as the present value of lease payments while the lease assets is equal to the lease liability adjusted for certain items like prepaid rent and lease incentives. The Company applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Company recognizes lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets. The Company’s subsidiary Al Shola Safety & Security (ASSS), has entered into commercial leases of vehicles. The lease term is 4 years. The Company’s obligations under its leases are secured by the lessor’s title to the leased assets. There are no restrictions placed upon the Company by entering into these leases. The Company also has leases with lease terms of 12 months or less and leases with low value. The Company has Lease arrangements for which the liability has been recorded separately. The Company determines whether an arrangement contains a lease at inception. A lease liability and corresponding right of use (ROU) asset are recognized for qualifying leased assets based on the present value of fixed and certain index-based lease payments at lease commencement. The Company determines whether an arrangement contains a lease at inception. A lease liability and corresponding right of use (ROU) asset are recognized for qualifying leased assets based on the present value of fixed and certain index-based lease payments at lease commencement. To determine the present value of lease payments, the Company uses the stated interest rate in the lease, when available, or more commonly a secured incremental borrowing rate that reflects the risk, term, and economic environment in which the lease is denominated. The Company has elected not to recognize ROU assets or lease liabilities for leases with a term of twelve months or less. Expense is recognized on a straight-line basis over the lease term for operating leases. The Company recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the number of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received and estimate of costs to be incurred by the lessee in dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease unless those costs are incurred to produce inventories. Unless the Company is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the recognized right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life and the lease term as follows: When accounting for finance leases in accordance with ASC 842, the entity recognizes interest on the lease liability and amortization of the ROU asset in the income statement and classifies payments of the principal portion of the lease liability as financing activities and payments of interest on the lease liability as operating activities. Vehicles: 4 years Right-of-use assets are subject to impairment review, amounts in thousands. Buildings Vehicrles Total Carrying value as of January 1, 2024 0 0 0 Addition during H1 2024 0 60 60 Disposal/Transfer H1 2024 0 0 0 Charged Depreciation H1 2024 0 5 5 Carrying value June 30, 2024 0 55 55
Goodwill	Goodwill Goodwill represents the cost of acquired companies in excess of the fair value of the net assets at the acquisition date and is subject to annual impairment. Goodwill is the excess of the purchase price paid for an acquired entity and the amount of the price not assigned to acquired assets and liabilities. It arises when an acquirer pays a high price to acquire a business. This asset only arises from an acquisition, and it cannot be generated internally. Goodwill is an intangible asset, and so is listed within the long-term assets section of the acquirers’ balance sheet. The Company accounts for business combinations by estimating the fair value of the consideration paid for acquired businesses and assigning that amount to the fair values of assets acquired and liabilities assumed, with the remainder assigned to goodwill. If the fair value of assets acquired and liabilities assumed exceeds the fair value of consideration paid, a gain on bargain purchase is recognized. The estimates of fair values are determined utilizing customary valuation procedures and techniques, which require us, among other things, to estimate future cash flows and discount rates. Such analyses involve significant judgments and estimations. The Company follows the guidance prescribed in Accounting Standards Codification (“ASC”) 350, Goodwill and Other Intangible Assets The Company acquired 100% of Emergency Response Technologies Inc. on February 23, 2024. The consideration for the assets was 350,000 restricted shares of Series B stock of SAML convertible into 350,000,000 common stocks with a fair market value of $8,072,580. The company holds long-term investments of 8,400,000 as of June 30, 2024, and $0 as of December 31, 2023. The net value of ERT assets acquisition ($577,129) against the purchase price, difference move to goodwill $8,977,877.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) Topic 606, Revenue from Contracts with Customers (ASC 606). The principal activity of the Company is to engage in general trading, manufacturing and fabrication or steel and steel products and mainly manufacturing of pressure vessels, tanks, heat exchangers and construction of storage tanks and piping. Revenue from contracts with customers is recognized when control of the goods or services are transferred to the customer at an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. The Company has generally concluded that it is the principal in its revenue arrangements because it typically controls the goods or services before transferring them to the customer.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies and Basis of Presentation (Tables)	6 Months Ended
	Jun. 30, 2024
Summary of Significant Accounting Policies and Basis of Presentation [Abstract]
Schedule of Estimated Useful Lives	The estimated useful lives are as follows: Property, Plant and Equipment Years Machinery 5 – 15 Vehicles 5 – 10 Furniture, Fixtures & Office Equipment 3 – 5
Schedule of Diluted Net Loss Per Share	The calculation of diluted net loss per share gives effect to common stock equivalents; however, potential common shares are excluded if their effect is anti-dilutive. Particulars June 30, June 30, Basic and diluted EPS* Numerator Net income/(loss) (1,283 ) (189 ) Net Income attributable to common stockholders (1,283 ) (189 ) Denominator Weighted average common shares outstanding 199,175,526 6,043,236 Number of shares used for basic EPS computation Basic EPS (0.01 ) (0.03 ) Number of shares used for diluted EPS computation* 615,175,526 6,043,236 Diluted EPS (0.00 ) (0.03 ) * Includes 26,552 issued warrants as of June 30, 2023. Includes 26,552 issued warrants 416,000 Series B stocks converting into 416,000,000 common stocks as of June 30, 2024.
Schedule of Lease Liabilities	As of June 30, 2024, Lease liabilities are presented in the statement of financial position as: June 30, December 31, Lease - Current portion 21 0 Lease - Non-Current portion 37 0 Total 58 0
Schedule of Right-of-Use Assets	Right-of-use assets are subject to impairment review, amounts in thousands. Buildings Vehicrles Total Carrying value as of January 1, 2024 0 0 0 Addition during H1 2024 0 60 60 Disposal/Transfer H1 2024 0 0 0 Charged Depreciation H1 2024 0 5 5 Carrying value June 30, 2024 0 55 55

Current Assets (Tables)

Current Assets (Tables)	6 Months Ended
	Jun. 30, 2024
Current Assets [Abstract]
Schedule of Other Current Assets	Other Current Assets Year June 30, December 31, Discount on Advance Receipts 144 0 Accrual of discount on notes 24 0 Deferred Expenses – Consultancy 1,786 0 Misc. Other Current Assets 4 0 Promotional Items on Hand 2 0 Total other current assets 1,959 0
Schedule of Accounts Receivable	Accounts receivable arise from our subsidiaries in ERT consolidated as of June 30, 2024. The duration of such receivables extends from 30 days to beyond 90 days. Payments are received only when a project is completed, and approvals are obtained. Provisions are created based on the estimated irrecoverable amounts determined by referring to past default experiences. Accounts Receivables Ageing June 30, 1-30 days 114 31-60 days 64 61-90 days 63 +90 days 629 Total 870

Non-Current Assets (Tables)

Non-Current Assets (Tables)	6 Months Ended
	Jun. 30, 2024
Non-Current Assets [Abstract]
Schedule of Depreciation on Tangible Assets	Depreciation on tangible assets in accordance with ASC 360. Plant & Furniture, Vehicles Total Carrying value as of January 1, 2024 41 14 34 89 Addition during Q1 2024 0 0 0 0 Charged Depreciation Q1 2024 4 2 5 11 Carrying value March 31, 2024 37 12 29 78 Addition during Q2 2024 0 0 0 0 Charged Depreciation Q2 2024 3 2 5 10 Carrying value June 30, 2024 34 11 24 69

Current Liabilities (Tables)

Current Liabilities (Tables)	6 Months Ended
	Jun. 30, 2024
Current Liabilities [Abstract]
Schedule of Current Liabilities and Accounts Payable	Current liabilities with a total of $5,258K as of June 30, 2024, include accounts payable of $1,812K with aging as per below and related parties amounting to $234K. Accounts Payables Ageing June 30, 0-30 days 48 31-60 days 50 61-90 days 84 +90 days 1,630 Total 1,812
Schedule of Related Parties Payable	Related Parties Payable June 30, December 31, (U.S. dollars in thousands) Ilus International 248 0 Related parties payable due to previous CEO (14 ) 193 Total 234 193

Non-Current Liabilities (Tables

Non-Current Liabilities (Tables)	6 Months Ended
	Jun. 30, 2024
Non-Current Liabilities [Abstract]
Schedule of Warrants Classified Liability Exercise Price	In accordance with ASC 470, warrants have been classified as a liability and recorded at their exercise price. The Company had 26,552 issued warrants as of June 30, 2024: Warrants # Warrant shares Conversion/price Yorkville 3A 13,095 21 Yorkville 3B 2,619 21 Yorkville 3C 10,838 3.46 Total 26,552

Organization and Description _2

Organization and Description of Business (Details) - USD ($)			6 Months Ended
	Apr. 02, 2024	Jan. 05, 2024	Jun. 30, 2024	Jan. 03, 2024	Dec. 13, 2022	Mar. 31, 2022	Jan. 01, 2022	Apr. 13, 2021	Jan. 26, 2021
Ilustrato Pictures International Inc [Member]
Organization and Description of Business [Line Items]
Principal and accrued interest (in Dollars)				$ 600,685
Convertible shares (in Shares)	150,753,425
Outstanding shares percentage		91.50%
AL Shola Al Modea Safety and Security LLC [Member]
Organization and Description of Business [Line Items]
Share purchase agreement acquired percentage					51%
Firebug Mechanical Equipment LLC [Member]
Organization and Description of Business [Line Items]
Share purchase agreement acquired percentage									100%
Georgia Fire & Rescue Supply LLC [Member]
Organization and Description of Business [Line Items]
Share purchase agreement acquired percentage						100%
Bright Concept Detection and Protection System LLC [Member]
Organization and Description of Business [Line Items]
Share purchase agreement acquired percentage								100%
Bull Head Products Inc [Member]
Organization and Description of Business [Line Items]
Share purchase agreement acquired percentage							100%
The Vehicle Converters [Member]
Organization and Description of Business [Line Items]
Share purchase agreement acquired percentage			100%
Series B Preferred Stock [Member]
Organization and Description of Business [Line Items]
Restricted shares (in Shares)			350,000
Common Stock [Member] | AL Shola Al Modea Safety and Security LLC [Member]
Organization and Description of Business [Line Items]
Convertible shares (in Shares)			350,000,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies and Basis of Presentation (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Feb. 23, 2024	Dec. 31, 2023	Jun. 30, 2023
Summary of Significant Accounting Policies and Basis of Presentation [Line Items]
Warrants issued	26,552			26,552
Converting of common stocks	416,000,000
Lease term	4 years
Commercial leases of vehicles	4 years
Goodwill (in Dollars)	$ 8,978,000		$ 0
Vehicles [Member]
Summary of Significant Accounting Policies and Basis of Presentation [Line Items]
Commercial leases of vehicles	4 years
Emergency Response Technologies Inc [Member]
Summary of Significant Accounting Policies and Basis of Presentation [Line Items]
Acquired percentage		100%
Fair market value (in Dollars)	$ 8,072,580
Long term Investment (in Dollars)	8,400,000		$ 0
Assets acquisition (in Dollars)	577,129
Goodwill (in Dollars)	$ 8,977,877
Minimum [Member]
Summary of Significant Accounting Policies and Basis of Presentation [Line Items]
Receivables duration	30 days
Maximum [Member]
Summary of Significant Accounting Policies and Basis of Presentation [Line Items]
Receivables duration	90 days
Series B Preferred Stocks [Member]
Summary of Significant Accounting Policies and Basis of Presentation [Line Items]
Warrants issued	416,000
Emergency Response Technologies Inc [Member]
Summary of Significant Accounting Policies and Basis of Presentation [Line Items]
Converting of common stocks	350,000,000
Restricted shares	350,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies and Basis of Presentation (Details) - Schedule of Estimated Useful Lives	Jun. 30, 2024
Minimum [Member] | Machinery [Member]
Summary of Significant Accounting Policies and Basis of Presentation (Details) - Schedule of Estimated Useful Lives [Line Items]
Estimated Useful Lives Property, Plant and Equipment	5 years
Minimum [Member] | Vehicles [Member]
Summary of Significant Accounting Policies and Basis of Presentation (Details) - Schedule of Estimated Useful Lives [Line Items]
Estimated Useful Lives Property, Plant and Equipment	5 years
Minimum [Member] | Furniture, Fixtures & Office Equipment [Member]
Summary of Significant Accounting Policies and Basis of Presentation (Details) - Schedule of Estimated Useful Lives [Line Items]
Estimated Useful Lives Property, Plant and Equipment	3 years
Maximum [Member] | Machinery [Member]
Summary of Significant Accounting Policies and Basis of Presentation (Details) - Schedule of Estimated Useful Lives [Line Items]
Estimated Useful Lives Property, Plant and Equipment	15 years
Maximum [Member] | Vehicles [Member]
Summary of Significant Accounting Policies and Basis of Presentation (Details) - Schedule of Estimated Useful Lives [Line Items]
Estimated Useful Lives Property, Plant and Equipment	10 years
Maximum [Member] | Furniture, Fixtures & Office Equipment [Member]
Summary of Significant Accounting Policies and Basis of Presentation (Details) - Schedule of Estimated Useful Lives [Line Items]
Estimated Useful Lives Property, Plant and Equipment	5 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies and Basis of Presentation (Details) - Schedule of Diluted Net Loss Per Share - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Numerator
Net income/(loss)		$ (284)	$ 49	$ (1,283)	$ (189)
Net Income attributable to common stockholders				$ (1,283)	$ (189)
Denominator
Weighted average common shares outstanding		102,292,594	7,078,754	199,175,526	6,043,236
Basic EPS		$ 0	$ 0	$ (0.01)	$ (0.03)
Number of shares used for diluted EPS computation	[1]			615,175,526	6,043,236
Diluted EPS		$ 0	$ 0	$ 0	$ (0.03)
[1]Includes 26,552 issued warrants as of June 30, 2023. Includes 26,552 issued warrants 416,000 Series B stocks converting into 416,000,000 common stocks as of June 30, 2024.

Summary of Significant Accoun_6

Summary of Significant Accounting Policies and Basis of Presentation (Details) - Schedule of Lease Liabilities - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Schedule of Lease Liabilities [Abstract]
Lease - Current portion	$ 21	$ 0
Lease - Non-Current portion	37	0
Total	$ 58	$ 0

Summary of Significant Accoun_7

Summary of Significant Accounting Policies and Basis of Presentation (Details) - Schedule of Right-of-Use Assets $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)
Summary of Significant Accounting Policies and Basis of Presentation (Details) - Schedule of Right-of-Use Assets [Line Items]
Carrying value as of January 1, 2024	$ 0
Addition during H1 2024	60
Disposal/Transfer H1 2024	0
Charged Depreciation H1 2024	5
Carrying value June 30, 2024	55
Buildings [Member]
Summary of Significant Accounting Policies and Basis of Presentation (Details) - Schedule of Right-of-Use Assets [Line Items]
Carrying value as of January 1, 2024	0
Addition during H1 2024	0
Disposal/Transfer H1 2024	0
Charged Depreciation H1 2024	0
Carrying value June 30, 2024	0
Vehicrles [Member]
Summary of Significant Accounting Policies and Basis of Presentation (Details) - Schedule of Right-of-Use Assets [Line Items]
Carrying value as of January 1, 2024	0
Addition during H1 2024	60
Disposal/Transfer H1 2024	0
Charged Depreciation H1 2024	5
Carrying value June 30, 2024	$ 55

Current Assets (Details) - Sche

Current Assets (Details) - Schedule of Other Current Assets - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Schedule of Other Current Assets [Line Items]
Total other current assets	$ 1,959	$ 0
Discount on Advance Receipts [Member]
Schedule of Other Current Assets [Line Items]
Total other current assets	144	0
Accrual of Discount on Notes [Member]
Schedule of Other Current Assets [Line Items]
Total other current assets	24	0
Deferred Expenses – Consultancy [Member]
Schedule of Other Current Assets [Line Items]
Total other current assets	1,786	0
Misc. Other Current Assets [Member]
Schedule of Other Current Assets [Line Items]
Total other current assets	4	0
Promotional Items on Hand [Member]
Schedule of Other Current Assets [Line Items]
Total other current assets	$ 2	$ 0

Current Assets (Details) - Sc_2

Current Assets (Details) - Schedule of Accounts Receivable - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivables	$ 870	$ 0
1-30 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivables	114
31-60 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivables	64
61-90 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivables	63
+90 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivables	$ 629

Non-Current Assets (Details) -

Non-Current Assets (Details) - Schedule of Depreciation on Tangible Assets - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Mar. 31, 2024
Property, Plant and Equipment [Line Items]
Carrying value as of beginning	$ 78	$ 89
Addition	0	0
Charged Depreciation	10	11
Carrying value as of ending	69	78
Plant & Machinery [Member]
Property, Plant and Equipment [Line Items]
Carrying value as of beginning	37	41
Addition	0	0
Charged Depreciation	3	4
Carrying value as of ending	34	37
Furniture, Fixtures & Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Carrying value as of beginning	12	14
Addition	0	0
Charged Depreciation	2	2
Carrying value as of ending	11	12
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Carrying value as of beginning	29	34
Addition	0	0
Charged Depreciation	5	5
Carrying value as of ending	$ 24	$ 29

Current Liabilities (Details)

Current Liabilities (Details) - USD ($)		6 Months Ended
	Jan. 08, 2024	Jun. 30, 2024	Dec. 31, 2023
Current Liabilities [Line Items]
Current liabilities		$ 5,258,000	$ 2,064,000
Trade and other payables		1,812,000
Legacy assets			78,754,690
Cancellation of common stock (in Shares)	1,666,666
Removal of liability		7,500,000
Ms. Dzikowski [Member]
Current Liabilities [Line Items]
Consideration amount		186,200,000
Related Party [Member]
Current Liabilities [Line Items]
Related parties amount		$ 234,000	$ 193,000

Current Liabilities (Details) -

Current Liabilities (Details) - Schedule of Current Liabilities and Accounts Payable $ in Thousands	Jun. 30, 2024 USD ($)
Schedule of Current Liabilities and Accounts Payable [Line Items]
Accounts Payables Ageing	$ 1,812
0-30 days [Member]
Schedule of Current Liabilities and Accounts Payable [Line Items]
Accounts Payables Ageing	48
31-60 Days [Member]
Schedule of Current Liabilities and Accounts Payable [Line Items]
Accounts Payables Ageing	50
61-90 Days [Member]
Schedule of Current Liabilities and Accounts Payable [Line Items]
Accounts Payables Ageing	84
+90 Days [Member]
Schedule of Current Liabilities and Accounts Payable [Line Items]
Accounts Payables Ageing	$ 1,630

Current Liabilities (Details)_2

Current Liabilities (Details) - Schedule of Related Parties Payable - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Related Party [Member]
Schedule of Related Parties Payable [Line Items]
Total Related Parties Payable	$ 234	$ 193
Ilus International [Member]
Schedule of Related Parties Payable [Line Items]
Total Related Parties Payable	248	0
Related parties payable due to previous CEO [Member]
Schedule of Related Parties Payable [Line Items]
Total Related Parties Payable	$ (14)	$ 193

Non-Current Liabilities (Detail

Non-Current Liabilities (Details) - USD ($)							6 Months Ended
	Mar. 30, 2025	Jun. 21, 2024	May 09, 2024	Feb. 15, 2024	Jan. 05, 2024	Dec. 12, 2023	Jun. 30, 2024	Nov. 13, 2024	Apr. 03, 2024	Jan. 03, 2024
Non-Current Liabilities [Line Items]
Conversion of stock (in Shares)							416,000,000
Total payback to the Holder			$ 88,607
Warrants issued (in Shares)							26,552
Enza International Ltd [Member]
Non-Current Liabilities [Line Items]
Convertible conversion price (in Dollars per share)						$ 0.004
Principal amount						$ 627,400
Debenture bears interest percentage						10%
Aggregate principal amount									$ 500,000
Mechtech Industrial Ltd [Member]
Non-Current Liabilities [Line Items]
Aggregate principal amount									$ 500,000
Diagonal Lending LLC [Member]
Non-Current Liabilities [Line Items]
Principal amount		$ 117,300	77,050
One-time interest amount		15,249	$ 11,557
Total payback to the Holder		$ 132,549
Percentage of conversion price		65%	65%
YAII PN, Ltd. [Member]
Non-Current Liabilities [Line Items]
Convertible conversion price (in Dollars per share)							$ 0.004
Sky Holdings Limited [Member]
Non-Current Liabilities [Line Items]
Convertible conversion price (in Dollars per share)						$ 0.004
Principal amount						$ 187,685
Debenture bears interest percentage						10%
Mechtech Industrial (Asia) Limited [Member]
Non-Current Liabilities [Line Items]
Convertible conversion price (in Dollars per share)						$ 0.004
Principal amount						$ 82,663
Debenture bears interest percentage						10%
Samsara Luggage Inc [Member]
Non-Current Liabilities [Line Items]
Principal and accrued interest										$ 600,685
Conversion of stock (in Shares)					150,753,425
Outstanding shares percentage					91.50%
Diagonal Lending LLC [Member]
Non-Current Liabilities [Line Items]
Matures date on debt				Feb. 15, 2024
Forecast [Member] | Enza International Ltd [Member]
Non-Current Liabilities [Line Items]
Interest per annum								7%
Forecast [Member] | Mechtech Industrial Ltd [Member]
Non-Current Liabilities [Line Items]
Interest per annum								7%
Forecast [Member] | Enza International Ltd [Member]
Non-Current Liabilities [Line Items]
Long term debt, matures date								Nov. 13, 2024
Forecast [Member] | Mechtech Industrial Ltd [Member]
Non-Current Liabilities [Line Items]
Long term debt, matures date								Nov. 13, 2024
Forecast [Member] | Diagonal Lending LLC [Member]
Non-Current Liabilities [Line Items]
Matures date on debt	Mar. 30, 2025

Non-Current Liabilities (Deta_2

Non-Current Liabilities (Details) - Schedule of Warrants Classified Liability Exercise Price - $ / shares	Jun. 30, 2024	Jun. 30, 2023
Class of Warrant or Right [Line Items]
Warrant shares	26,552	26,552
Yorkville 3A [Member]
Class of Warrant or Right [Line Items]
Warrant shares	13,095
Conversion price (in Dollars per share)	$ 21
Yorkville 3B [Member]
Class of Warrant or Right [Line Items]
Warrant shares	2,619
Conversion price (in Dollars per share)	$ 21
Yorkville 3C [Member]
Class of Warrant or Right [Line Items]
Warrant shares	10,838
Conversion price (in Dollars per share)	$ 3.46

Stockholders_ Equity (Details)

Stockholders’ Equity (Details) - USD ($)

3 Months Ended

6 Months Ended

Apr. 03, 2024

Mar. 15, 2024

Feb. 28, 2024

Feb. 21, 2024

Feb. 07, 2024

Feb. 05, 2024

Feb. 02, 2024

Jan. 26, 2024

Jan. 18, 2024

Jan. 16, 2024

Jan. 05, 2024

Jan. 03, 2024

Jun. 06, 2023

May 17, 2022

Mar. 31, 2024

Jun. 30, 2023

Mar. 31, 2023

Jun. 30, 2024

Dec. 31, 2023

Mar. 28, 2023

Mar. 13, 2023

Mar. 02, 2023

Feb. 17, 2023

Feb. 02, 2023

Jan. 20, 2023

May 12, 2022

Stockholders’ Equity [Line Items]

Minority interest amount (in Dollars)

$ 168,000

Preferred stock, par value per share (in Dollars per share)

$ 0.0001

$ 0.0001

Proceeds received (in Dollars)

$ 125

Fair market value (in Dollars)

80,000

Common stock issued

133,006,691

127,129,694

Membership interests percentage

51%

Converted shares common stock

416,000,000

Emergency Response Technologies [Member]

Stockholders’ Equity [Line Items]

Acquired percent

100%

Al Shola Mechanicals LLC [Member]

Stockholders’ Equity [Line Items]

Acquired percent

51%

Samsara Luggage Inc [Member]

Stockholders’ Equity [Line Items]

Acquired percentage of shares

91.50%

Samsara Luggage Inc [Member] | Convertible Note [Member]

Stockholders’ Equity [Line Items]

Outstanding principal and accrued interest (in Dollars)

$ 600,685

Ilustrato Pictures International Inc [Member]

Stockholders’ Equity [Line Items]

Converted note into shares

150,753,425

Ilustrato Pictures International Inc [Member] | Convertible Note [Member]

Stockholders’ Equity [Line Items]

Outstanding principal and accrued interest (in Dollars)

$ 600,685

Noncontrolling Interest [Member]

Stockholders’ Equity [Line Items]

Minority interest amount (in Dollars)

168,000

$ 168,000

Fair market value (in Dollars)

0

Common Stock [Member]

Stockholders’ Equity [Line Items]

Minority interest amount (in Dollars)

$ 0

Conversion of shares

3,531,137

277,308

265,504

250,000

240,155

229,163

219,710

Shares of stock based compensation

1,666,666

1,666,666

Stock-based compensation (in Dollars)

$ 46

Converted note into shares

2,049,297

1,481,840

Shares issued

4,571,428

Fair market value (in Dollars)

$ 0

Converted shares common stock

150,753,425

AL Shola Al Modea Safety and Security LLC [Member]

Stockholders’ Equity [Line Items]

Own percentage

100%

Enza International [Member] | Common Stock [Member]

Stockholders’ Equity [Line Items]

Shares issued

15,000,000

Fair market value (in Dollars)

$ 501,000

Mechtech International [Member] | Common Stock [Member]

Stockholders’ Equity [Line Items]

Shares issued

1,150,000

Fair market value (in Dollars)

$ 281,750

$ 40,595

Common stock issued

10,000,000

Kyle Edward Comerford [Member]

Stockholders’ Equity [Line Items]

Aggregate purchase price (in Dollars)

$ 30,000

Kyle Edward Comerford [Member] | Common Stock [Member]

Stockholders’ Equity [Line Items]

Shares issued

1,714,286

Atara Feiglin Dzikowski [Member] | Common Stock [Member]

Stockholders’ Equity [Line Items]

Shares issued

1,666,667

1,666,667

Fair market value (in Dollars)

$ 41,667

$ 41,667

Sky Holdings [Member] | Common Stock [Member]

Stockholders’ Equity [Line Items]

Shares issued

15,000,000

Fair market value (in Dollars)

$ 586,500

Cameron Canzellarini [Member]

Stockholders’ Equity [Line Items]

Shares issued

1,714,286

Aggregate purchase price (in Dollars)

$ 50,000

Series A Preferred Stock [Member]

Stockholders’ Equity [Line Items]

Option to convert shares

89,532

7,000

6,650

6,262

9,000

9,300

10,000

Preferred stock, par value per share (in Dollars per share)

$ 1

Shares issued and sold

148,062

Purchase price (in Dollars per share)

$ 129

Redeemable Convertible Preferred Stock [Member]

Stockholders’ Equity [Line Items]

Preferred stock, par value per share (in Dollars per share)

$ 0.0001

Series A Stocks [Member]

Stockholders’ Equity [Line Items]

Cancelled shares

80,698

Series B Stock [Member]

Stockholders’ Equity [Line Items]

Restricted shares

350,000

Converted shares common stock

350,000,000

Series B Preferred Stock [Member]

Stockholders’ Equity [Line Items]

Restricted shares

350,000

Series B Preferred Stock [Member] | Sanjeeb Safir [Member]

Stockholders’ Equity [Line Items]

Shares issued

2,500

Fair market value (in Dollars)

$ 62,750

Series B Preferred Stock [Member] | Carsten Kjems Falk [Member]

Stockholders’ Equity [Line Items]

Shares issued

15,000

Fair market value (in Dollars)

$ 450,000

Series B Preferred Stock [Member] | John-Paul Backwell [Member]

Stockholders’ Equity [Line Items]

Shares issued

30,000

Fair market value (in Dollars)

$ 900,000

Series B Preferred Stock [Member] | Daniel Link [Member]

Stockholders’ Equity [Line Items]

Shares issued

10,000

Fair market value (in Dollars)

$ 300,000

Series B Preferred Stock [Member] | Daniel Thomas Peters [Member]

Stockholders’ Equity [Line Items]

Shares issued

5,000

Fair market value (in Dollars)

$ 150,000

Series B Preferred Stock [Member] | Annemarie Leo-Smith [Member]

Stockholders’ Equity [Line Items]

Shares issued

2,500

Fair market value (in Dollars)

$ 75,000

Series B Preferred Stock [Member] | Aleksandar Savic [Member]

Stockholders’ Equity [Line Items]

Shares issued

1,000

Fair market value (in Dollars)

$ 30,000

Subsequent Events (Details)

Subsequent Events (Details) - Series B Preferred Stock [Member] - Subsequent Event [Member]	Jul. 05, 2024 USD ($) shares
Louise Bennett [Member]
Subsequent Events [Line Items]
Shares issued | shares	15,000
Fair market value | $	$ 151,000
Nicolas Link [Member]
Subsequent Events [Line Items]
Shares issued | shares	35,000
Fair market value | $	$ 353,000
Narinder Chadha [Member]
Subsequent Events [Line Items]
Shares issued | shares	4,580
Fair market value | $	$ 46,258
Jason Brown [Member]
Subsequent Events [Line Items]
Shares issued | shares	10,000
Fair market value | $	$ 101,000