Kaya (KAYS) 10-Q/A 19 Aug 24 2024 Q2 Quarterly report (amended) Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2024	Aug. 16, 2024
Cover [Abstract]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	On August 14, 2024, the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2024, was inadvertently filed in error prior to completion of the required SAS 70 review by the Company’s independent registered public accounting firm. Accordingly, the Company is filing this Form 10-Q/A to reflect the completion of such review and changes resulting therefrom.
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	333-177532
Entity Registrant Name	KAYA HOLDINGS, INC.
Entity Central Index Key	0001530746
Entity Tax Identification Number	90-0898007
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	915 Middle River Drive
Entity Address, Address Line Two	Suite 316
Entity Address, City or Town	Ft. Lauderdale
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33304
City Area Code	(954)
Local Phone Number	892-6911
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		22,172,835

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2024	Dec. 31, 2023
CURRENT ASSETS:
Cash and equivalents	$ 61,282	$ 29,108
Inventory		9,259
Prepaid expenses	25,914	58,588
Total current assets	87,196	96,955
NON-CURRENT ASSETS:
Right-of-use asset - operating lease	119,402	29,865
Property and equipment, net of accumulated depreciation of $218,077 and $216,890 as of June 30, 2024 and December 31, 2023, respectively	42,454	24,875
Goodwill	22,472	23,682
Other Assets	29,156	40,479
Total non-current assets	213,484	118,901
Total assets	300,680	215,856
CURRENT LIABILITIES:
Accounts payable and accrued expense	605,950	589,085
Accounts payable and accrued expense-related parties	699,345	514,972
Accrued interest	2,658,697	2,369,015
Right-of-use liability - operating lease	119,521	30,885
Taxable Payable	902,163	899,344
Convertible notes payable, net of discount of $0 and $0	135,000	125,000
Notes payable	9,312	124,312
Derivative liabilities	2,658,222	2,752,321
Total current liabilities	7,788,210	7,404,934
NON-CURRENT LIABILITIES:
Notes payable	500,000	500,000
Notes payable-related party	250,000	250,000
Convertible notes payable, net of discount of $205,093 and $742	7,739,559	7,311,410
Accrued expense-related parties	500,000	500,000
Total non-current liabilities	8,989,559	8,561,410
Total liabilities	16,777,769	15,966,344
STOCKHOLDERS' DEFICIT:
Convertible preferred stock, Series D, par value $0.0001; 10,000,000 shares authorized; 40 and 40 issued and outstanding as of June 30, 2024 and December 31, 2023, respectively
Common stock , par value $.001;  500,000,000 shares authorized; 0 shares and 22,172,835 shares issued as of June 30, 2024  and 22,172,835 shares outstanding as of December 31, 2023 , respectively	22,173	22,173
Subscriptions payable	163,630	163,630
Additional paid in capital	22,517,652	22,493,783
Accumulated deficit	(37,144,863)	(36,462,263)
Accumulated other comprehensive income	(13,866)	(12,617)
Total stockholders' deficit attributable to parent company	(14,455,274)	(13,795,294)
Non-controlling interest	(2,021,815)	(1,955,194)
Total stockholders' deficit	(16,477,089)	(15,750,488)
Total liabilities and stockholders' deficit	$ 300,680	$ 215,856

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Property and equipment, net of accumulated depreciation	$ 218,077	$ 216,890
Convertible notes payable net of discount current	0	0
Convertible notes payable net of discount non current	$ 205,093	$ 742
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	22,172,835	22,172,835
Common stock, shares outstanding	22,172,835	22,172,835
Series D Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, share issued	40	40
Preferred stock, shares outstanding	40	40

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Net sales		$ 55,116	$ 28,009	$ 103,361
Cost of sales		19,717	13,406	36,314
Gross profit		35,399	14,603	67,047
Operating expenses:
Professional fees	170,347	162,016	359,772	393,265
Salaries and wages	44,168	54,008	89,083	96,139
General and administrative	184,721	132,688	263,570	226,834
Total operating expenses	399,236	348,712	712,425	716,238
Operating loss	(399,236)	(313,313)	(697,822)	(649,191)
Other income (expense):
Interest expense	(169,563)	(156,293)	(349,893)	(318,332)
Amortization of debt discount	(21,157)	(68,010)	(26,795)	(249,553)
Loss on impairment of right of use assets		(67,924)		(67,924)
Gain on disposal		206,546		384,429
Change in derivative liabilities expense	947,165	(309,296)	325,245	233,687
Other income (expense)		1,500	3,614	1,500
Total other income (loss)	756,446	(393,477)	(47,289)	(16,193)
Net income from continuing operations before income taxes	357,210	(706,790)	(745,651)	(665,384)
Provision for Income Taxes		(7,366)	(2,819)	(13,839)
Net income (loss)	357,210	(714,156)	(748,470)	(679,223)
Net loss attributed to non-controlling interest	(45,182)	18,612	(65,870)	(13,614)
Net income (loss) attributed to Kaya Holdings, Inc.	$ 402,392	$ (732,768)	$ (682,600)	$ (665,609)
Basic net income per common share	$ 0.02	$ (0.03)	$ (0.03)	$ (0.03)
Weighted average number of common shares outstanding - Basic	22,172,835	22,172,835	22,172,835	22,172,835
Diluted net income per common share		$ (0.03)	$ (0.03)	$ (0.03)
Weighted average number of common shares outstanding - Diluted	22,973,896	22,172,835	22,973,896	22,172,835

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Net income (loss)	$ 357,210	$ (714,156)	$ (748,470)	$ (679,223)
Other comprehensive expense
Foreign currency adjustments	(316)	435	(2,000)	963
Comprehensive income (loss)	356,894	(713,721)	(750,470)	(678,260)
Other comprehensive income(expense)
Net loss attributed to non-controlling interest	(45,182)	(18,003)	(65,870)	(13,614)
Comprehensive loss attributable to Kaya Holdings	$ 402,076	$ (732,333)	$ (684,600)	$ (664,646)

Consolidated Statement of Cashf

Consolidated Statement of Cashflows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
OPERATING ACTIVITIES:
Net income (loss)	$ (682,600)	$ (665,609)
Adjustments to reconcile net income / loss to net cash used in operating activities:
Adjustment to non-controlling interest	(65,870)	(13,614)
Depreciation	1,187	6,815
Imputed interest	11,219	11,158
Change in derivative liabilities	(325,245)	(233,687)
Amortization of debt discount	26,795	249,553
Loss (gain) on impairment of right-of-use asset		67,924
Loss (gain) on disposal of fixed assets		(384,429)
Changes in operating assets and liabilities:
Prepaid expense	32,283	4,929
Inventory	9,259	(1,456)
Right-of-use asset	52,693	37,545
Other assets	11,016
Accrued interest	309,682	278,593
Accounts payable and accrued expenses	16,865	(25,774)
Accounts payable and accrued expenses - Related Parties	184,373	7,111
Right-of-use liabilities	(53,594)	(38,647)
Deferred tax liabilities	2,819	13,839
Net cash provided by (used in) operating activities	(469,118)	(685,749)
INVESTING ACTIVITIES:
Purchase of property and equipment	(18,766)
Proceeds from sales of subsidiary's stock	12,650
Proceeds from sale of fixed assets		693,959
Proceeds from sales of business license		193,900
Cash paid for impairment of right-of use assets		(75,000)
Net cash provided by (used in) investing activities	(6,116)	812,859
FINANCING ACTIVITIES:
Proceeds from convertible notes	622,500	350,000
Payments on convertible debt	(115,000)	(370,000)
Net cash provided by financing activities	507,500	(20,000)
NET INCREASE (DECREASE) IN CASH	32,266	107,110
Effects of currency translation on cash and cash equivalents	(92)	447
CASH BEGINNING BALANCE	29,108	18,330
CASH ENDING BALANCE	61,282	125,887
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid	10,000	28,528
NON-CASH TRANSACTIONS AFFECTING OPERATING, INVESTING AND FINANCING ACTIVITIES:
Initial derivative liability on convertible note payable	231,146
Initial lease	142,230
Reinvested interest	20,000
Settlement of derivative liabilities		$ 145,625

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($)	Series C Preferred Stock [Member]	Series D Preferred Stock [Member]	Common Stock [Member]	Subscription Payable [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2022			$ 22,173	$ 163,630	$ 22,277,612	$ (38,071,960)	$ (11,027)	$ (1,984,169)	$ (17,603,741)
Beginning Balance at Dec. 31, 2022		40	22,172,835
Imputed interest					11,158				11,158
Settlement of derivative liabilities to additional paid in capital					145,625				145,625
Translation Adjustment							(1,502)	2,465	963
Net Income						(665,609)		(13,614)	(679,223)
Ending balance, value at Jun. 30, 2023			$ 22,173	163,630	22,434,395	(38,737,569)	(12,529)	(1,995,318)	(18,125,218)
Ending Balance at Jun. 30, 2023		40	22,172,835
Beginning balance, value at Mar. 31, 2023			$ 22,173	163,630	22,428,785	(38,004,801)	(12,814)	(2,014,080)	(17,417,107)
Beginning Balance at Mar. 31, 2023		40	22,172,835
Imputed interest					5,610				5,610
Translation Adjustment							285	150	435
Net Income						(732,768)		18,612	(714,156)
Ending balance, value at Jun. 30, 2023			$ 22,173	163,630	22,434,395	(38,737,569)	(12,529)	(1,995,318)	(18,125,218)
Ending Balance at Jun. 30, 2023		40	22,172,835
Beginning balance, value at Dec. 31, 2023			$ 22,173	163,630	22,493,783	(36,462,263)	(12,617)	(1,955,194)	(15,750,488)
Beginning Balance at Dec. 31, 2023		40	22,172,835
Imputed interest					11,219				11,219
Equity transaction (Sale of subsidiary's stock)					12,650				12,650
Translation Adjustment							(1,249)	(751)	(2,000)
Net Income						(682,600)		(65,870)	(748,470)
Ending balance, value at Jun. 30, 2024			$ 22,173	163,630	22,517,652	(37,144,863)	(13,866)	(2,021,815)	(16,477,089)
Ending Balance at Jun. 30, 2024		40	22,172,835
Beginning balance, value at Mar. 31, 2024			$ 22,173	163,630	22,506,043	(37,547,255)	(13,614)	(1,976,569)	(16,845,592)
Beginning Balance at Mar. 31, 2024		40	22,172,835
Imputed interest					5,609				5,609
Equity transaction (Sale of subsidiary's stock)					6,000				6,000
Translation Adjustment							(252)	(64)	(316)
Net Income						402,392		(45,182)	357,210
Ending balance, value at Jun. 30, 2024			$ 22,173	$ 163,630	$ 22,517,652	$ (37,144,863)	$ (13,866)	$ (2,021,815)	$ (16,477,089)
Ending Balance at Jun. 30, 2024		40	22,172,835

ORGANIZATION AND NATURE OF THE

ORGANIZATION AND NATURE OF THE BUSINESS	6 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND NATURE OF THE BUSINESS	NOTE 1 – ORGANIZATION AND NATURE OF THE BUSINESS Organization Kaya Holdings, Inc. FKA (Alternative Fuels Americas, Inc.) is a holding company. The Company was incorporated in 1993 and has engaged in a number of businesses. Its name was changed on May 11, 2007 to NetSpace International Holdings, Inc. (a Delaware corporation) (“NetSpace”). NetSpace acquired 100% of Alternative Fuels Americas, Inc. (a Florida corporation) in January 2010 in a stock-for-member interest transaction and issued 6,567,247 shares of common stock and 100,000 shares of Series C convertible preferred stock to existing shareholders. Certificate of Amendment to the Certificate of Incorporation was filed in October 2010 changing the Company’s name from NetSpace International Holdings, Inc. to Alternative Fuels Americas, Inc. (a Delaware corporation). Certificate of Amendment to the Certificate of Incorporation was filed in March 2015 changing the Company’s name from Alternative Fuels Americas, Inc. (a Delaware corporation) to Kaya Holdings, Inc. The Company has four subsidiaries: Marijuana Holdings Americas, Inc., a Florida corporation (“MJAI”), which is majority-owned and was formed on March 27, 2014 to maintain ownership of the Company’s Oregon based cannabis operations, 34225 Kowitz Road, LLC, a wholly-owned Oregon limited liability company which held ownership of the Company’s 26 acre property in Lebanon, Oregon (inactive since Feb 28, 2023 when the subject property was sold), Kaya Brand International, Inc., a Florida Corporation (“KBI”) which is majority-owned and was formed on October 14, 2019 to expand the business overseas (active) and Fifth Dimension Therapeutics, Inc., a Florida corporation which is majority owned (“FDT ”) and was formed on December 13, 2022 to develop and maintain ownership of the Company’s planned Psychedelic Treatment Centers offering psilocybin treatments. MJAI Oregon 1 LLC is the entity that holds the licenses for the Company’s retail store operations. MJAI Oregon 5 LLC is the entity that held the license application for the Company’s 26 acre farm property in Lebanon Oregon (property sold 2/28/23, inactive since that date). KBI is the entity that holds controlling ownership interests in Kaya Farms Greece, S.A. (a Greek corporation) and Kaya Shalvah (“Kaya Farms Israel”, an Israeli corporation). These two entities were formed to facilitate expansion of the Company’s business in Greece and Israel respectively. Fifth Dimension Therapeutics, Inc. (FDT) is the entity that was formed to hold interests in psychedelic treatment facilities, with operations initially targeted for Oregon where FDT holds a 49% stake in FDT Oregon 1, LLC (“FDT1”, an Oregon limited liability company) and has an irrevocable option to acquire the remaining 51% stake in FDT1 after the sunsetting in January 1, 2025 of Oregon’s residency requirements for majority ownership in entities that hold OHA issued psilocybin licenses. Nature of the Business In January 2014, KAYS incorporated MJAI, a wholly owned subsidiary, to focus on opportunities in the legal recreational and medical marijuana in the United States. On July 3, 2014 opened its first Kaya Shack™ MMD in Portland, Oregon. Between April of 2014 and December 31, 2023, KAYS owned and operated four (4 ) Kaya Shack™ retail cannabis medical and recreational dispensaries, three (3) Medical Marijuana Grow sites licensed by the OHA and two (2) Recreational Marijuana grow sites licensed by the OLCC (all in Oregon). The statuses of these operations are as follows: The first Kaya Shack™ (Kaya Shack™ Store 1) opened in 2014 in Portland, Oregon at the same address as an Oregon Liquor and Cannabis Commission (OLCC) licensed medical and recreational marijuana retailer. On March 11, 2024, the Company notified the Oregon Liquor Control Commission (the “OLCC”) that we were temporarily closing this location. The Company is currently evaluating redeploying this remaining dispensary license to serve as a delivery hub for Portland residents, tourists and The Sacred Mushroom™ guests, among others. Kaya Shack™ Store 2 was closed in December, 2022 as part of a sale and surrender agreement that the Company entered into with the OLCC to resolve an Administrative Action filed by the OLCC (as previously disclosed in the Company’s Annual Report on form 10-K for the period ending December 31, 2021 filed on April 18, 2022 and in the Company’s Quarterly report for the period ending March 31, 2022 filed on May 16, 2022). Per the terms of the agreement the Company agreed to either enter into a purchase and sale agreement for its retail license in South Salem by February 1, 2023 (the renewal date) or surrender the license. On April 21, 2023 the Company concluded the sale of Store 2 for $ 210,000 , less a 6% closing commission and minor closing expenses. After these expenses and paying $ 75,000 to resolve three non-performing store leases in South Oregon, the Company netted $ 118,900 . Kaya Shack™ Store 3 and Kaya Shack™ Store 4 were both closed due to consolidation moves by the Company in 2020 and 2021, respectively, and the Company let the licenses lapse. In August of 2017, the Company purchased a 26-acre parcel in Lebanon, Linn County, Oregon for $ 510,000 on which we intended to construct a Greenhouse Grow and Production Facility (the “ Property CVC Agreement CVC Notes 500,000 mortgage on the Property. CVC released its lien on the Property to enable the Company to sell the Property and utilize the proceeds therefrom for the benefit of the Company and its shareholders, without having to repay CVC the $ 500,000 Note held by CVC. Additionally, CVC agreed to advance certain sums against the sale of the Property (“ Advances 270,000 pending the sale of the Property. On February 28, 2023 we sold the Property for a price of $ 769,500 , less commissions and customary closing costs. The net proceeds of the sale were used to repay the advances plus interest (including an additional $ 100,000 borrowed from another lender interest) and the Company realized net proceeds of approximately $302,000,000. The land is reflected on the balance sheet as assets held for sale for the year ended December 31, 2022 at a value of $ 516,076 . The land was sold in 2023. On September 26, 2019, the Company formed the majority owned subsidiary Kaya Brands International, Inc. (“KBI”) to serve as the Company’s vehicle for expansion into worldwide cannabis markets. Between September of 2019 and March 31, 2024 KBI has formed majority-owned subsidiaries in both Greece and Israel and its local operating subsidiaries have acquired interests in various licenses and entities. On December 13, 2022 the Company formed Fifth Dimension Therapeutics ™ On January 25, 2023 the Company confirmed that attorney Glenn E.J. Murphy was welcomed as a founding member to the FDT Board of Directors. Glenn will assist FDT with introductions to pharmaceutical companies seeking data and access to psychedelic patients, as well as advising on the development of intellectual property, structure of potential joint ventures, funding opportunities, acquisitions, and other related endeavors. Glenn has twenty-five years of private and corporate practice, including ten years in-house with the Henkel Group and more than fifteen years in private practice, Glenn's experience has touched on most every aspect of intellectual property practice. On March 13, 2023, Bryan Arnold (one of KAYS Vice Presidents and its longest serving Oregon Employee) completed his OHA Certified Psilocybin Education through the Changra Institute and became one of the first eighteen graduates to obtain Psilocybin Facilitator certification in the State of Oregon. Bryan’s Facilitation License application has been approved by the OHA, and he now may oversee up to five (5) Psilocybin Treatment Facilities and up to one (1) Psilocybin Production Facility. Additionally, the Company expects to enroll additional potential licensee candidates within the coming months to bolster its ranks of OHA Licensed Psilocybin Facilitators as it moves forward with plans to open its first Psilocybin Clinic, subject to completion of financing and regulatory approvals. On November 14, 2023 the Company filed a license application with the Oregon Department of Health (the “OHA”) for the licensure of The Sacred Mushroom™, an approximately 11,000 square foot psilocybin treatment center located in Portland, Oregon which would serve as the Company’s flagship psilocybin facility. On March 6, 2024, the OHA completed its Psilocybin Service Center License Inspection and itemized three (3) facility structural/layout items that they wanted addressed/modified prior to issuing the facility license. On May 7, 2024, the Company had been awarded its license by the Oregon Health Authority to operate its Portland, Oregon psilocybin treatment center, The Sacred Mushroom. On June 4, 2024, The Sacred Mushroom which commenced operations on August 1, 2024.

LIQUIDITY AND GOING CONCERN

LIQUIDITY AND GOING CONCERN	6 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY AND GOING CONCERN	NOTE 2 – LIQUIDITY AND GOING CONCERN The Company’s consolidated financial statements as of June 30, 2024 have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The Company incurred net loss of $682,600 for the six months ended June 30, 2024 and net loss of $665,609 for the six months ended June 30, 2023. The net loss is due to the changes in derivative liabilities. At June 30, 2024 the Company has a working capital deficiency of $ 7,701,014 and is totally dependent on its ability to raise capital. The Company has a plan of operations and acknowledges that its plan of operations may not result in generating positive working capital in the near future. Even though management believes that it will be able to successfully execute its business plan, which includes third-party financing and capital issuance, and meet the Company’s future liquidity needs, there can be no assurances in that regard. These matters raise substantial doubt about the Company’s ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this material uncertainty. Management recognizes that the Company must generate additional funds to successfully develop its operations and activities. Management plans include: • the sale of additional equity and debt securities, • alliances and/or partnerships with entities interested in and having the resources to support the further development of the Company’s business plan, • business transactions to assure continuation of the Company’s development and operations, • development of a unified brand and the pursuit of licenses to operate recreational and medical marijuana facilities under the branded name.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION Basis of Presentation The accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) under the accrual basis of accounting. Reclassifications Certain prior period amounts have been reclassified to conform to the current period presentation. Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Such estimates and assumptions impact both assets and liabilities, including but not limited to: net realizable value of accounts receivable and inventory, estimated useful lives and potential impairment of property and equipment, the valuation of intangible assets, estimate of fair value of share based payments and derivative liabilities, estimates of fair value of warrants issued and recorded as debt discount, estimates of tax liabilities and estimates of the probability and potential magnitude of contingent liabilities. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate could change in the near term due to one or more future non-conforming events. Accordingly, actual results could differ significantly from estimates. Risks and Uncertainties The Company’s operations are subject to risk and uncertainties including financial, operational, regulatory and other risks including the potential risk of business failure. The Company has experienced, and in the future expects to continue to experience, variability in its sales and earnings. The factors expected to contribute to this variability include, among others, (i) the uncertainty associated with the commercialization and ultimate success of the product, (ii) competition inherent at other locations where product is expected to be sold (iii) general economic conditions and (iv) the related volatility of prices pertaining to the cost of sales. Principles of Consolidation The accompanying consolidated financial statements include the accounts of Kaya Holdings, Inc. and all wholly and majority-owned subsidiaries. All significant intercompany balances have been eliminated. Majority-owned subsidiaries: Fifth Dimension Therapeutics, Inc. (a Florida Corporation) Kaya Brands International, Inc. (a Florida Corporation) Kaya Shalvah (“Kaya Farms Israel”, an Israeli corporation) majority owned subsidiary of KBI) Kaya Farms Greece, S.A. (a Greek Corporation) majority owned subsidiary of KBI) · Marijuana Holdings Americas, Inc. (a Florida corporation) o MJAI Oregon 1 LLC Non-Controlling Interest The company owned 55% of Marijuana Holdings Americas until September 30, 2019. Starting October 1, 2019, Kaya Holding, Inc. owns 65% of Marijuana Holdings Americas, Inc. As of December 31, 2022, Kaya owns 65% of Marijuana Holdings Americas, Inc. The company owned 85% of Kaya Brands International, Inc. until July 31, 2020. Starting August 1, 2020, Kaya Holding, Inc. owns 65% of Kaya Brands International, Inc. During the Q2, 204, FDT increased the authorized preferred stock from 85 to 90 shares and additional 9 shares issued to the Company which means the Company’s ownership changed to54%. The Company still keep the majority control of Fifth Dimension Therapeutics, Inc. Cash and Cash Equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less. The Company had no cash equivalents. Inventory Inventory consists of finished goods purchased, which are valued at the lower of cost or market value, with cost being determined on the first-in, first-out method. The Company periodically reviews historical sales activity to determine potentially obsolete items and also evaluates the impact of any anticipated changes in future demand. Total Value of Finished goods inventory as of June 30, 2024 is $ 0 and $ 9,259 as of December 31, 2023. Inventory allowance and impairment were $ 0 and $ 0 as of June 30, 2024 and December 31, 2023, respectively. Property and Equipment Property and equipment is stated at cost, less accumulated depreciation and is reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Depreciation of property and equipment is provided utilizing the straight-line method over the estimated useful lives, ranging from 5 - 30 years of the respective assets. Expenditures for maintenance and repairs are charged to expense as incurred. Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations. Long-lived assets The Company reviews long-lived assets and certain identifiable intangibles held and used for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its intangible assets, management performs an analysis of the anticipated undiscounted future net cash flow of the individual assets over the remaining amortization period. The Company recognizes an impairment loss if the carrying value of the asset exceeds the expected future cash flows. Accounting for the Impairment of Long-Lived Assets We evaluate long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Upon such an occurrence, the recoverability of assets to be held and used is measured by comparing the carrying amount of an asset to forecasted undiscounted net cash flows expected to be generated by the asset. If the carrying amount of the asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. For long-lived assets held for sale, assets are written down to fair value, less cost to sell. Fair value is determined based on discounted cash flows, appraised values or management's estimates, depending upon the nature of the assets. Operating Leases We lease our retail stores under non-cancellable operating leases. Most store leases include tenant allowances from landlords, rent escalation clauses and/or contingent rent provisions. We recognize rent expense on a straight-line basis over the lease term, excluding contingent rent, and record the difference between the amount charged to expense and the rent paid as a deferred rent liability. Deferred Rent and Tenant Allowances Deferred rent is recognized when a lease contains fixed rent escalations. We recognize the related rent expense on a straight-line basis starting from the date of possession and record the difference between the recognized rental expense and cash rent payable as deferred rent. Deferred rent also includes tenant allowances received from landlords in accordance with negotiated lease terms. The tenant allowances are amortized as a reduction to rent expense on a straight-line basis over the term of the lease starting at the date of possession. Earnings Per Share In accordance with ASC 260, Earnings per Share, the Company calculates basic earnings per share by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per share are computed if the Company has net income; otherwise it would be anti-dilutive and would result from the conversion of a convertible note. Income Taxes The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes, as clarified by ASC 740-10, Accounting for Uncertainty in Income Taxes. Under this method, deferred income taxes are determined based on the estimated future tax effects of differences between the financial statement and tax basis of assets and liabilities given the provisions of enacted tax laws. Deferred income tax provisions and benefits are based on changes to the assets or liabilities from year to year. In providing for deferred taxes, the Company considers tax regulations of the jurisdictions in which the Company operates, estimates of future taxable income, and available tax planning strategies. If tax regulations, operating results or the ability to implement tax-planning strategies vary, adjustments to the carrying value of deferred tax assets and liabilities may be required. Valuation allowances are recorded related to deferred tax assets based on the “more likely than not” criteria of ASC 740. ASC 740-10 requires that the Company recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the “more-likely-than-not” threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. We are subject to certain tax risks and treatments that could negatively impact our results of operations Section 280E of the Internal Revenue Code, as amended, prohibits businesses from deducting certain expenses associated with trafficking-controlled substances (within the meaning of Schedule I and II of the Controlled Substances Act). The IRS has invoked Section 280E in tax audits against various cannabis businesses in the U.S. that are permitted under applicable state laws. Although the IRS issued a clarification allowing the deduction of certain expenses, the scope of such items is interpreted very narrowly, and the bulk of operating costs and general administrative costs are not permitted to be deducted. While there are currently several pending cases before various administrative and federal courts challenging these restrictions, there is no guarantee that these courts will issue an interpretation of Section 280E favorable to cannabis businesses. Provision for Income Taxes We recorded a provision for income taxes in the amount of $ 93,910 during the year ended December 31, 2022 compared to $ 782,107 during the year ended December 31, 2021. Although we have net operating losses that we believe are available to us to offset this entire tax liability, which arises under Section 280E of the Code because we are a cannabis company, as a conservative measure, we have accrued this liability. Fair Value of Financial Instruments The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: • Level 1 – Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. • Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. • Level 3 – Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. Schedule of fair value assets and liabilities measured on recurring and nonrecurring basis Fair Value Measurements at June 30, 2024 Level 1 Level 2 Level 3 Assets Cash $ 61,282 $ — $ — Total assets 61,282 — — Liabilities Convertible debentures, net of discounts of $ 205,093 — — 7,874,559 Derivative liability — — 2,658,222 Total liabilities — — 10,532,781 $ 61,282 $ — $ (10,532,781 ) Fair Value Measurements at December 31, 2023 Level 1 Level 2 Level 3 Assets Cash $ 29,108 $ — $ — Total assets 29,108 — — Liabilities Convertible debentures, net of discounts of $ 742 — — 7,436,410 Derivative liability — — 2,752,321 Total liabilities — — 10,188,731 $ 29,108 $ — $ (10,188,731 ) The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expenses, other current assets, accounts payable & accrued expenses, certain notes payable and notes payable – related party, approximate their fair values because of the short maturity of these instruments. The Company accounts for its derivative liabilities, at fair value, on a recurring basis under level 3. See Note 7. Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 “Debt with Conversion and Other Options” for consideration of any beneficial conversion feature. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Binomial option-pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period. In July 2017, the FASB issued ASU 2017-11 Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivative and Hedging (Topic 815). Prior to this Update, an equity-linked financial instrument with a down round feature that otherwise is not required to be classified as a liability under the guidance in Topic 480 is evaluated under the guidance in Topic 815, Derivatives and Hedging, to determine whether it meets the definition of a derivative. If it meets that definition, the instrument (or embedded feature) is evaluated to determine whether it is indexed to an entity’s own stock as part of the analysis of whether it qualifies for a scope exception from derivative accounting. Generally, for warrants and conversion options embedded in financial instruments that are deemed to have a debt host (assuming the underlying shares are readily convertible to cash or the contract provides for net settlement such that the embedded conversion option meets the definition of a derivative), the existence of a down round feature results in an instrument not being considered indexed to an entity’s own stock. This results in a reporting entity being required to classify the freestanding financial instrument or the bifurcated conversion option as a liability, which the entity must measure at fair value initially and at each subsequent reporting date. In August 2020, the FASB issued ASU 202006, Debt- Debt with Conversion and Other Options (Subtopic 47020) and Derivatives and Hedging-Contracts in Entity's Own Equity (Subtopic 81540): Accounting for Convertible Instruments and Contracts in an Entity's Own Equity The amendments in Part 1 of this Update are a cost savings relative to former accounting. This is because, assuming the required criteria for equity classification in Subtopic 815-40 are met, an entity that issued such an instrument no longer measures the instrument at fair value at each reporting period (in the case of warrants) or separately accounts for a bifurcated derivative (in the case of convertible instruments) on the basis of the existence of a down round feature. For convertible instruments with embedded conversion options that have down round features, applying specialized guidance such as the model for contingent beneficial conversion features rather than bifurcating an embedded derivative also reduces cost and complexity. Under that specialized guidance, the issuer recognizes the intrinsic value of the feature only when the feature becomes beneficial instead of bifurcating the conversion option and measuring it at fair value each reporting period. The amendments in Part II of this Update replace the indefinite deferral of certain guidance in Topic 480 with a scope exception. This has the benefit of improving the readability of the Codification and reducing the complexity associated with navigating the guidance in Topic 480. The Company adopted this new standard on January 1, 2019; however, the Company needs to continue the derivative liabilities due to variable conversion price on some of the convertible instruments. As such, it did not have a material impact on the Company’s consolidated financial statements. Debt Issue Costs and Debt Discount The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash, or equity (such as warrants). These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed. Original Issue Discount For certain convertible debt issued, the Company may provide the debt holder with an original issue discount. The original issue discount would be recorded as a debt discount, reducing the face amount of the note and is amortized to interest expense over the life of the debt. Extinguishments of Liabilities The Company accounts for extinguishments of liabilities in accordance with ASC 405-20 “Accounting for Transfers and Servicing of Financial Assets and Extinguishment of Liabilities”. When the conditions are met for extinguishment accounting, the liabilities are derecognized and the gain or loss on the sale is recognized. Stock-Based Compensation - Employees The Company accounts for its stock-based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB Accounting Standards Codification. Pursuant to paragraph 718-10-30-6 of the FASB Accounting Standards Codification, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. If the Company is a newly formed corporation or shares of the Company are thinly traded, the use of share prices established in the Company’s most recent private placement memorandum (based on sales to third parties) (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial Option Model option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments: The expected life of options and similar instruments represents the period of time the option and/or warrant are expected to be outstanding. Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and employees’ expected exercise and post-vesting employment termination behavior into the fair value (or calculated value) of the instruments. Pursuant to paragraph 718-10-S99-1, it may be appropriate to use the simplified method, i.e., expected term = ((vesting term + original contractual term) / 2), if (i) A company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term due to the limited period of time its equity shares have been publicly traded; (ii) A company significantly changes the terms of its share option grants or the types of employees that receive share option grants such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term; or (iii) A company has or expects to have significant structural changes in its business such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term. The Company uses the simplified method to calculate expected term of share options and similar instruments as the company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term. • Expected volatility of the entity’s shares and the method used to estimate it. Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index. The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility. If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. • Expected annual rate of quarterly dividends. An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends. The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments. • Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments. Generally, all forms of share-based payments, including stock option grants, warrants and restricted stock grants and stock appreciation rights are measured at their fair value on the awards’ grant date, based on estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the statements of operations. Stock-Based Compensation – Non-Employees Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation: Improvement to Nonemployee Share-Based Payment Accounting (Topic 718). The ASU supersedes ASC 505-50, Equity-Based Payment to Non-Employment and expends the scope of the Topic 718 to include stock-based payments granted to non-employees. Under the new guidance, the measurement date and performance and vesting conditions for stock-based payments to non-employees are aligned with those of employees, most notably aligning the award measurement date with the grant date of an award. The new guidance is required to be adopted using the modified retrospective transition approach. The Company adopted the new guidance effective January 1, 2019, with an immaterial impact on its financial statements and related disclosures. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments: Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and holder’s expected exercise behavior into the fair value (or calculated value) of the instruments. The Company uses historical data to estimate holder’s expected exercise behavior. If the Company is a newly formed corporation or shares of the Company are thinly traded the contractual term of the share options and similar instruments is used as the expected term of share options and similar instruments as the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term. • Expected volatility of the entity’s shares and the method used to estimate it. Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index. The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility. If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. • Expected annual rate of quarterly dividends. An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends. The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments. • Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments. Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 – Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following steps: (1) identifying the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. To confirm, all of our OLCC licensed cannabis retail sales operations are conducted and operated on a “cash and carry” basis- product(s) from our inventory accounts are sold to the customer(s) and the customer settles the account at time of receipt of product via cash payment at our retail store; the transaction is recorded at the time of sale in our point-of-sale software system. Revenue is only reported after the product has been delivered to the customer and the customer has paid for the product with cash. To date the only other revenue we have received is for ATM transactions and revenue from this activity is only reported after we receive payment via check from the ATM service provider company. Cost of Sales Cost of sales represents costs directly related to the purchase of goods and third party testing of the Company’s products. Related Parties The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the related parties include a. affiliates of the Company; b. Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The consolidated financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	6 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	NOTE 4 – PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consisted of the following at June 30, 2024 and December 31, 2022: Schedule of property, plant and equipment June 30, December 31, 2023 (Unaudited) (Audited) Computer 30,713 30,713 Furniture & Fixtures 56,978 56,978 HVAC 25,000 25,000 Land 17,703 17,703 Leasehold Improvements 51,070 32,304 Machinery and Equipment 55,067 55,067 Vehicle 24,000 24,000 Total 260,531 241,765 Less: Accumulated Depreciation (218,077 ) (216,890 ) Property, Plant and Equipment - net $ 42,454 $ 24,875 Depreciation expense totaled of $ 1,187 and $ 6,815 for the six months ended June 30, 2024 and June 30, 2023, respectively.

NON-CURRENT ASSETS

NON-CURRENT ASSETS	6 Months Ended
	Jun. 30, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
NON-CURRENT ASSETS	NOTE 5 – NON-CURRENT ASSETS Other assets consisted of the following at March 31, 2024 and December 31, 2023: Schedule of other assets June 30, 2024 December 31, 2023 Other receivable 10,740 11,047 Rent deposits 12,925 23,941 Security deposits 5,491 5,491 Total Non-current assets 29,156 40,479 During the six months ended June 30, 2024, our other receivables decreased $ 307 , related to changes of currency exchange rate. The decrease of the rent deposit was primarily due to the Company terminated the lease of Oregan shop and $ 11,016 rent deposit of MJAI was used to pay the rent.

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	6 Months Ended
	Jun. 30, 2024
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 6 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES The accounts payable and accrued expenses consisted of the following at June 30, 2024 and December 31, 2023 : Schedule of accounts payable and accrued expenses June 30, 2024 December 31, 2023 Accounts payable 578,776 561,551 Accrued expenses 27,174 27,534 Total 605,950 589,085

CONVERTIBLE DEBT

CONVERTIBLE DEBT	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
CONVERTIBLE DEBT	NOTE 7 – CONVERTIBLE DEBT These debts have a price adjustment provision. Therefore, the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts have been amortized to interest expense over the respective term of the related note. In determining the indicated value of the convertible note issued, the Company used the Binomial Options Pricing Model with a risk-free interest rate of ranging from 4.77% to 5.37%, volatility ranging from 154.81% to 174.23%, trading prices $0.033 per share and a conversion price ranging from $0.0264 to $0.08 per share. The total derivative liabilities associated with these notes were $2,600,509 at June 30, 2024 and $2,752,321 at December 31, 2023. As of June 30, 2024, the Company had four new convertible notes and two short-term non-convertible note were transferred to convertible notes after due in 2024. See Below Summary Table Schedule of Convertible Debt Convertible Debt Summary Debt Type Debt Classification Interest Rate Due Date Ending CT LT 6/30/2024 12/31/2023 A Convertible X 10.0 % 1-Jan-17 25,000 $ 25,000 B Convertible X 8.0 % 31-Dec-25 82,391 82,391 C Convertible X 8.0 % 31-Dec-25 41,195 41,195 D Convertible X 8.0 % 31-Dec-25 262,156 262,156 O Convertible X 8.0 % 31-Dec-25 136,902 136,902 P Convertible X 8.0 % 31-Dec-25 66,173 66,173 Q Convertible X 8.0 % 31-Dec-25 65,274 65,274 S Convertible X 8.0 % 31-Dec-25 63,205 63,205 T Convertible X 8.0 % 31-Dec-25 313,634 313,634 CC Convertible X 12.0 % 1-Jan-24 110,000 100,000 KK Convertible X 8.0 % 31-Dec-25 188,000 188,000 LL Convertible X 8.0 % 31-Dec-25 749,697 749,697 MM Convertible X 8.0 % 31-Dec-25 124,690 124,690 NN Convertible X 8.0 % 31-Dec-25 622,588 622,588 OO Convertible X 8.0 % 31-Dec-25 620,908 620,908 PP Convertible X 8.0 % 31-Dec-25 611,428 611,428 QQ Convertible X 8.0 % 31-Dec-25 180,909 180,909 RR Convertible X 8.0 % 31-Dec-25 586,804 586,804 SS Convertible X 8.0 % 31-Dec-25 174,374 174,374 TT Convertible X 8.0 % 31-Dec-25 345,633 345,633 UU Convertible X 8.0 % 31-Dec-25 171,304 171,304 VV Convertible X 8.0 % 31-Dec-25 121,727 121,727 XX Convertible X 8.0 % 31-Dec-25 112,734 112,734 YY Convertible X 8.0 % 31-Dec-25 173,039 173,039 ZZ Convertible X 8.0 % 31-Dec-25 166,603 166,603 AAA Convertible X 8.0 % 31-Dec-25 104,641 104,641 BBB Convertible X 8.0 % 31-Dec-25 87,066 87,066 DDD Convertible X 8.0 % 31-Dec-25 75,262 75,262 EEE Convertible X 8.0 % 31-Dec-25 160,619 160,619 GGG Convertible X 8.0 % 31-Dec-25 79,422 79,422 JJJ Convertible X 8.0 % 31-Dec-25 52,455 52,455 LLL Convertible X 8.0 % 31-Dec-25 77,992 77,992 MMM Convertible X 8.0 % 31-Dec-25 51,348 51,348 PPP Convertible X 8.0 % 31-Dec-25 95,979 95,979 SSS Convertible X 8.0 % 31-Dec-25 75,000 75,000 TTT Convertible X 8.0 % 31-Dec-25 80,000 80,000 VVV Convertible X 8.0 % 31-Dec-25 75,000 75,000 WWW Convertible X 8.0 % 31-Dec-25 60,000 60,000 XXX Convertible X 8.0 % 31-Dec-25 100,000 100,000 YYY Convertible X 8.0 % 31-Dec-25 50,000 50,000 ZZZ Convertible X 8.0 % 31-Dec-25 40,000 40,000 AAAA Convertible X 8.0 % 31-Dec-25 66,000 66,000 BBBB Convertible X 12.0 % 1-Mar-23 - 150,000 CCCC Convertible X 10.0 % 1-Mar-23 - 120,000 DDDD Convertible X 10.0 % 31-Dec-24 - 100,000 EEEE Convertible X 10.0 % 25-Dec-25 15,000 - FFFF Convertible X 10.0 % 23-Jan-26 60,000 - GGGG Convertible X 10.0 % 12-Mar-26 150,000 - HHHH Convertible X 10.0 % 15-Mar-26 107,500 - IIII Convertible X 10.0 % 1-May-26 150,000 - JJJJ Convertible X 10.0 % 4-Jun-26 150,000 - Total Convertible Debt 8,079,652 7,807,152 Less: Discount (205,093) (387,819) Convertible Debt, Net of Discounts $ 7,874,559 $ 7,419,333 Convertible Debt, Net of Discounts, Current $ 135,000 $ 240,288 Convertible Debt, Net of Discounts, Long-term $ 7,739,559 $ 7,179,045 FOOTNOTES FOR CONVERTIBLE DEBT ACTIVITY FOR YEAR ENDED DECEMBER31, 2023 On February 28, 2023, the Company sold the Property for a price of $769,500, less commissions and customary closing costs. The net proceeds of the sale were used to repay the convertible notes described above, of which total principal was $370,000. On December 31, 2022, the Company and various noteholders agree to modify the maturity date to December 31,2025 of all notes that were due to mature on December 31, 2024. No other terms of the convertible notes were changed. On January 23, 2024, the Company received $61,200 from selling 2.4 units to the Cayman Venture Capital Fund, including $60,000 convertible debt and 120,000 FDT shares at $0.01 per share and total value was $1,200 . Interest is stated at 10%. The Note and Interest is convertible into common shares at $0.08 per share. The Note is Due on January 23, 2026. This note has a price adjustment provision: if the stock price 20 days before the conversion notice proceeding is less than $0.16 per share, the conversion price should be adjusted to the less of: 50% of the average closing price or the historical price for the 20 trading days before proceeding the conversion notice, but in any event the conversion price should be not less than $0.04 per share or more than $0.08 per share Therefore, the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note. On January 31, 2024, the Company signed an agreement with a third-party individual to transfer one non-convertible promissory note, including $15,000 principal and $300 accrual interest to purchase 0.6 unit, which included $15,000 convertible note and 30,000 FDT shares which is $0.01 per share and total value was $300. The convertible notes interest is stated at 10%. The Note and Interest is convertible into common shares at $0.08 per share. The Note is Due on January 31, 2026. This note has a price adjustment provision: if the stock price 20 days before the conversion notice proceeding is less than $0.16 per share, the conversion price should be adjusted to the less of: 50% of the average closing price or the historical price for the 20 trading days before proceeding the conversion notice, but in any event the conversion price should be not less than $0.04 per share or more than $0.08 per share Therefore, the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note. On March 12, 2024, the Company received $150,000 from selling 6 units to the Cayman Venture Capital Fund, including $150,000 convertible debt and 300,000 FDT shares which is $0.01 per share and total value is $3,000 . Interest is stated at 10%. The Note and Interest is convertible into common shares at $0.08 per share. The Note is Due on March 12, 2026. This note has a price adjustment provision: if the stock price 20 days before the conversion notice proceeding is less than $0.16 per share, the conversion price should be adjusted to the less of: 50% of the average closing price or the historical price for the 20 trading days before proceeding the conversion notice, but in any event the conversion price should be not less than $0.04 per share or more than $0.08 per share Therefore, the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note. On March 15, 2024, one of a promissory non-convertible notes was expired. The Company signed a purchase agreement with this third-party individual to purchase 4.3 units using the matured note, including $100,000 principal and $96,500 accrual interest. The 4.3 units included $107,500 convertible note and 215,000 FDT shares which is $0.01 per share and total value was $2,150. The convertible notes interest is stated at 10%. The Note and Interest is convertible into common shares at $0.08 per share. The Note is Due on March 31, 2026. This note has a price adjustment provision: if the stock price 20 days before the conversion notice proceeding is less than $0.16 per share, the conversion price should be adjusted to the less of: 50% of the average closing price or the historical price for the 20 trading days before proceeding the conversion notice, but in any event the conversion price should be not less than $0.04 per share or more than $0.08 per share. Therefore, the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note. On May 1, 2024, the Company received $130,000 deposit plus $23,000 accrued interest reinvest in selling 6 units to the Cayman Venture Capital Fund. The 6 units included $150,000 convertible debt and 300,000 FDT shares which is $0.01 per share and total value is $3,000. Interest is stated at 10%. The Note and Interest is convertible into common shares at $0.08 per share. The Note is Due on May 1, 2026. This note has a price adjustment provision: if the stock price 20 days before the conversion notice proceeding is less than $0.16 per share, the conversion price should be adjusted to the less of: 50% of the average closing price or the historical price for the 20 trading days before proceeding the conversion notice, but in any event the conversion price should be not less than $0.04 per share or more than $0.08 per share Therefore, the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note. On June 4, 2024, the Company received $153,000 (containing $150,000 deposit and $3,000 accrual interest reinvest) from selling 6 units to the Cayman Venture Capital Fund, including $150,000 convertible debt and 300,000 FDT shares which is $0.01 per share and total value is $3,000. Interest is stated at 10%. The Note and Interest is convertible into common shares at $0.08 per share. The Note is Due on June 4, 2026. This note has a price adjustment provision: if the stock price 20 days before the conversion notice proceeding is less than $0.16 per share, the conversion price should be adjusted to the less of: 50% of the average closing price or the historical price for the 20 trading days before proceeding the conversion notice, but in any event the conversion price should be not less than $0.04 per share or more than $0.08 per share Therefore, the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note.

NON-CONVERTIBLE DEBT

NON-CONVERTIBLE DEBT	6 Months Ended
	Jun. 30, 2024
Non-convertible Debt
NON-CONVERTIBLE DEBT	NOTE 8 – NON-CONVERTIBLE DEBT Schedule of nonconvertible debt June 30, 2024 December 31, 2023 Current non-convertible notes 9,312 124,312 Non-current non-convertible notes 500,000 500,000 Total non-convertible notes 509,312 624,312 Breakdown Note 5 $ 9,312 $ 9,312 Note 6 500,000 500,000 Note 7 — 100,000 Note 8 — 15,000 Total non-convertible notes $ 509,312 $ 624,312 (5) On September 16, 2016, the Company received a total of $31,661 to be used for equipment in exchange for a two year note in the aggregate amount of $31,661 with interest accruing at 18% per year and a 10% loan fee. The note is in default as of June 30, 2024 with an outstanding balance of $9,312. (6) On June 12, 2023, the Company issued a 10% promissory note in the amount of $350,000 with 10% interest rate, payable to CVC International Ltd, secured by 10% of monthly total revenues from all sources of Kaya Holdings, Inc. and any of its subsidiaries. and the noteholder also received 10 Series A preferred shares in FDT, which are convertible into a total of 10% of the common shares. The due date of the note is June 12, 2025. At the end of September 2023, the company paid $5,000, which is 10% of the total revenues from all sources of Kaya Holdings, Inc to the Holder and the Holder agreed to reinvest it as the additional of the note. On October 6, 2023, the Company received another $145,000 from the same investor to increase the promissory note to $500,000 total. As of June 30, 2024, the outstanding balance of the note is $500,000. (7) On August 28, 2023 the Company received $100,000 from the issuance of working capital loan to another investor. Interest is stated at 10%. The Note was matured on March 31, 2024 and the $100,000 principal and $9,650 accrual interest were transferred to $107,500 convertible note and $2,150 stocks of FDT. (8) On December 15, 2023 the Company received $15,000 working capital loan from another investor. On January 31, 2024, the Company signed a purchase agreement with the investor to reclass the $15,000 principal to convertible note and $300 accrual interest to purchase 30,000 FDT shares. (9) As of June 30, 2024 Cayman Venture Capital Fund reinvest $29,000 accrual interest of promissory notes into convertible notes and FDT stock purchases. Schedule of related party transactions B-Related Party Loan payable - Stockholder, 0%, Due December 31, 2025 (1) $ 250,000 $ 250,000 $ 250,000 $ 250,000 (1) The $250,000 non-convertible note was issued as part of a Debt Modification Agreement dated January 2, 2014. On January 1, 2019, the holder of the note extended the due date until December 31, 2021. The interest rate of the non-convertible note is 0%. The Company used the stated rate of 9% as imputed interest rate, which was $78,719 and $67,500 as of June 30, 2024 and year ended December 31, 2023, respectively. As of June 30, 2024, the balance of the debt was $250,000. On December 31, 2021, the Company entered into an agreement to further extend the debt until December 31, 2025, with no additional interest for the extension period.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	6 Months Ended
	Jun. 30, 2024
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 9 – STOCKHOLDERS’ EQUITY The Company has 10,000,000 shares of preferred stock authorized with a par value of $0.001, of which 100,000 shares have been designated as Series C convertible preferred stock (“Series C” or “Series C preferred stock”). The Company has 10,000,000 shares of preferred stock authorized. The Board has the authority to issue the shares in one or more series and to fix the designations, preferences, powers and other rights, as it deems appropriate. Each share of Series C has 434 votes on any matters submitted to a vote of the stockholders of the Company and is entitled to dividends equal to the dividends of 434 shares of common stock. Each share of Series C preferred stock is convertible at any time at the option of the holder into 434 shares of common stock. Pursuant to the terms and conditions of this Agreement, the Holders each agreed to (a) waive payment of approximately $338,000 of Accrued Compensation; (b) defer payment of the remaining balance of Accrued Compensation owed to each of them of approximately $250,000 until January 1, 2025 ; and (c) exchange the 50,000 Series C Shares ( at total of 100,000) for twenty (20) Series D Convertible Preferred Shares of Kaya Holdings Stock. Mr. Frank’s Series D shares were issued to Mr. Frank and the Series D shares issued for the option held by BMN were issued to RLH Financial Services pursuant to a private sale between BMN and RLH whereby RLH acquired the shares in exchange for a promissory note in the amount of $1,000,000. Each Share of 40 Series D Preferred Stock is convertible, at the option of the holder thereof, at any time and from time to time, into one percent (1%) of the Company’s Fully Diluted Capitalization as of the Conversion Date. The Company has 500,000,000 shares of common stock authorized with a par value of $0.001. Each share of common stock has one vote per share for the election of directors and all other items submitted to a vote of stockholders. The common stock does not have cumulative voting rights, preemptive, redemption or conversion rights. FDT increased the authorized preferred stock from 85 to 90 shares and issued an additional 9 preferred stock to Kaya Holdings. As the result of the stock changes, the Company’s ownership of FDT changed to approximately 54%. The Company sold 1,265,000 shares of FDT as of June 30, 2024 for $12,650. It doesn’t affect the control right of the Company. As of June 30, 2024, there were 22,172,835 shares of common stock outstanding and 1,100,000 shares subscription payable which total was 23,272,835 shares and no new issuances of common stock during the six months ended June 30, 2024.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	6 Months Ended
	Jun. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE LIABILITIES	NOTE 10 – DERIVATIVE LIABILITIES Effective January 1, 2019, an equity-linked financial instrument with a down round feature that otherwise is not required to be classified as a liability under the guidance in Topic 480 is evaluated under the guidance in Topic 815, Derivatives and Hedging, to determine whether it meets the definition of a derivative. If it meets that definition, the instrument (or embedded feature) is evaluated to determine whether it is indexed to an entity’s own stock as part of the analysis of whether it qualifies for a scope exception from derivative accounting. Generally, for warrants and conversion options embedded in financial instruments that are deemed to have a debt host (assuming the underlying shares are readily convertible to cash or the contract provides for net settlement such that the embedded conversion option meets the definition of a derivative), the existence of a down round feature results in an instrument not being considered indexed to an entity’s own stock. This results in a reporting entity being required to classify the freestanding financial instrument or the bifurcated conversion option as a liability, which the entity must measure at fair value initially and at each subsequent reporting date. However, due to a recognition of tainting, due to variable conversion price on some of the convertible notes, all convertible notes are considered to have a derivative liability, therefore the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note. In determining the indicated value of the convertible note issued, the Company used the Binomial Options Pricing Model with a risk-free interest rate of ranging 4.77 % to 5.37 %, volatility ranging from 154.81 % to 174.23 %, trading prices ranging from $ 0.033 per share and a conversion price ranging from $ 0.0264 to $ 0.08 per share. The total derivative liabilities associated with these notes were $ 2,658,222 at June 30, 2024 and $ 2,752,321 at December 31, 2023. As a result of the application of ASC No. 815, the fair value of the ratchet feature related to convertible debt is summarized as follow: Schedule of ratchet feature related to convertible debt Balance as of December 31, 2023 $ 2,752,321 Change in Derivative value (325,245 ) Initial derivative 231,146 Balance as of June 30, 2024 $ 2,658,222 The Company recorded the debt discount to the extent of the gross proceeds raised and expanded immediately the remaining fair value of the derivative liability, as it exceeded the gross proceeds of the note. The Company recorded initial derivative liabilities of $ 231,146 and $ 0 The Company recorded a change in the value of embedded derivative liabilities gain of $ 325,245 as of June 30, 2024 and a gain of $ 3,297,215 for the year ended December 31, 2023. The Company reclassified derivative liabilities of $0 to additional paid in capital due to debt repayments for the six months ended June 30, 2024 and $155,342 for year ended December 31, 2023

DEBT DISCOUNT

DEBT DISCOUNT	6 Months Ended
	Jun. 30, 2024
Debt Discount
DEBT DISCOUNT	NOTE 11 – DEBT DISCOUNT The Company recorded the debt discount to the extent of the gross proceeds raised and expensed immediately the remaining fair value of the derivative liability, as it exceeded the gross proceeds of the note. Debt discount amounted to $ 205,093 and $ 742 as of June 30, 2024 and December 31, 2023, respectively. The Company recorded the amortization of debt discount of $ 26,795 and $ 249,553 for the six months ended June 30, 2024 and 2023, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 12 – RELATED PARTY TRANSACTIONS At December 31, 2014, the Company was indebted to an affiliated shareholder of the Company for $840,955, which consisted of $737,100 principal and $103,895 accrued interest, with interest accruing at 10%. On January 2, 2014, the Company entered into a Debt Modification Agreement whereby the total amount of the debt was reduced to $750,000 and no interest accrued until December 31, 2015. $500,000 of the debt is convertible into 50,000 Series C Convertible Preferred Shares of KAYS. The remaining $250,000 is not convertible and booked in related party notes payable as of June 30, 2024. In 2019, the Company entered into amended consulting agreements with Tudog International Consulting, Inc. which provides CEO services to the Company through Craig Frank, an Officer of the Company and BMN Consultants, Inc. which provides business development and financial consulting services to the Company through William David Jones, a non-officer Consultant to the Company. Pursuant to the amended consulting agreements, each entity is entitled to monthly compensation of $ 25,000 . Due to the liquidity of the Company, compensations were paid partially over the periods. As of March 31, 2024, the accrued compensation was approximately $ 500,000 . By agreement of the parties, the accrued compensation will not be paid until December 1, 2026 and has been recorded as a long-term liability. As of June 30, 2024, the Company also had $ 561,118 of accrued compensation due to Tudog International Consulting, Inc. and BMN Consultants, Inc. On July 28, 2021 the Company announced that all terms had been satisfied. Pursuant to the terms of the settlement, Bruce Burwick surrendered to KAYS 1,006,671 shares of our common stock issued to him in connection with the transaction (800,003 shares which were issued for the facility purchase, 166,667 shares which were issued for $250,000 in cash and 40,001 shares which were issued as annual compensation for Burwick serving as a director of KAYS). The shares have been submitted to KAYS' transfer agent for cancellation. In addition, the Company received clear title to the warehouse facility, which enables the Company to sell it without restriction. As part of the settlement, Burwick received $160,000 from the net proceeds of the sale of the facility's grow license to an unrelated third party, resigned from the Company's board of directors and agreed to work as a non-exclusive consultant to the Company for the next four years for a yearly fee of $35,000.00. As of June 30, 2024, the Company had $138,227 due to Bruce. In 2023, The Tudog Group, BMN Consultants, Inc, Inc and 495 Oxford Consulting, Inc which all provide services to the Company through Craig Frank and William David Jones, forgiven totally $38,329 of payable expense. The payable forgiveness were recorded as Additional paid in capital.

STOCK OPTION PLAN

STOCK OPTION PLAN	6 Months Ended
	Jun. 30, 2024
Share-Based Payment Arrangement [Abstract]
STOCK OPTION PLAN	NOTE 13 – STOCK OPTION PLAN On September 15, 2022 the Company approved the 2022 Equity Incentive Plan, which provides for equity incentives to be granted to the Company’s employees, executive officers or directors or to key advisers or consultants. Equity incentives may be in the form of stock options with an exercise price not less than the fair market value of the underlying shares as determined pursuant to the 2022 Incentive Stock Plan, restricted stock awards, other stock based awards, or any combination of the foregoing. The 2022 Incentive Stock Plan is administered by the board of directors. The remaining balance of the shares available in the plan is 450,000 shares.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 14 – COMMITMENTS AND CONTINGENCIES Operating Leases The Company has several operating leases for an office in Fort Lauderdale, Florida and four retail store locations in Oregon under arrangements classified as leases under ASC 842. Effective June 1, 2019, the Company leased the office space in Fort Lauderdale, Florida under a 2-year operating lease expiring May 31, 2021 at a rate of $1,802 per month. On June 1, 2021 the lease was extended for another year and on June 1 in 2022 the lease was extended for an additional year. The current monthly payment inclusive of sales tax and operating expenses is $2,136 with right of use liabilities of $18,722. The lease was terminated on May 30, 2023. On October 1, 2023, the lease was extended for another year. Effective May 15, 2014, the Company leased a unit in Portland, Oregon under a 5-year operating lease expiring May 15, 2019. In May 2019, the lease had been extended to April 30, 2024. The total amount of rental payments due over the lease term is being charged to rent expense according to the straight-line method over the term of the lease. In February 2024, the landlord and the Company agreed to terminate the lease and the Company own $8,650 rent after $5,000 against the rent deposit. As of June 30, 2024, right of use liabilities and right of use assets are all $0. On September 21, 2023, the Company executed a lease for approximately 11,000 square feet of space in Portland, OR for its psilocybin business. The space takes up the entire seventh floor of commercial building which has floor to ceiling windows offering sweeping views of the Portland Skyline, and has an existing substantial kitchen/ café area that the Company intends to utilize for a “Microdosing Café” concept, as well as already constructed rooms that the Company intends to utilize for individual and group Psilocybin sessions. The lease is for one year with option for an additional two years, if all conditions are met. The lease does not commence until such time as the Company has received notice of OHA Psilocybin Service Center License approval for the location. The Company has escrowed $51,817.75 with an Oregon-licensed attorney in Oregon (“Escrow Holder”) pursuant to an escrow agreement between Tenant, Landlord and the Escrow Holder, of which $38,893.75 (the “Prepaid Rent”) is prepaid Base Rent and Additional Rent for months 1 through 5 of the Term and $12,925 is the Security Deposit. The lease commencement date is April 1, 2024 at a rate of $10,761 per month and $142,230 right of use assets and right of use liability were recorded. The Company utilizes the incremental borrowing rate in determining the present value of lease payments unless the implicit rate is readily determinable. The Company used an estimated incremental borrowing rate of 9.32% to estimate the present value of the right of use liability. The Company has right-of-use assets of $ 119,402 and operating lease liabilities of $ 119,521 as of June 30, 2024. Rent expenses for the six months ended June 31, 2024 and 2023 were $ 79,481 and $ 29,041 , respectively. The big changes were due to the new lease in Oregon. Schedule of future minimum rental payments for operating leases Maturity of Lease Liabilities at June 30, 2024 Amount 2024 71,152 2025 53,805 Total lease payments 124,957 Less: Imputed interest 5,436 Present value of lease liabilities $ 119,521 Schedule of operating lease assets and liability Leased assets Operating Lease Liability Remaining months Weighted average As of June 30, 2024 remaining term KAYA 6,485 3 0.16 FDT 113,036 11 10.4 Total 119,521 10.56

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	Note 15 - SUBSEQUENT EVENTS Events that occur after the balance sheet date but before the financial statements were available to be issued must be evaluated for recognition or disclosure. The effects of subsequent events that provide evidence about conditions that existed at the balance sheet date are recognized in the accompanying financial statements. Subsequent events, which provide evidence about conditions that existed after the balance sheet date, require disclosure in the accompanying notes. On July 22, 2024, the Company received $125,000 from CVC International, which together with $28,000 in accrued interest owed the investor, was applied to the purchase in a private transaction of 6 units consisting of a $150,000 convertible note and 300,000 shares of common stock of FDT, valued at $0.01 per share. Interest on the note accrues at the rate of 10% per annum. The note and accrued interest is convertible at any time prior to maturity (July 22, 2024) at the option of the Institutional Investor into shares of the Company’s common stock, at a conversion price of $0.08 per share. In addition to customary adjustments, for stock splits, stock dividends and other recapitalization events, the conversion price and number of shares issuable upon conversion of the note is subject to adjustment if the market price of the Company’s common stock 20 days before notice of conversion is given is less than $0.16 per share, in which case, the conversion price would be adjusted to the lesser of 50% of the average closing price or the historical price for the 20 trading days before receipt of the conversion notice, but in no event, less than $0.02 per share or more than $0.08 per share. On July 31, 2024 the Company entered into Note Modification Agreements with the following Institutional Investors: CVC International Ltd, NWP Finance LTD, Lindsey R Perry Jr. and Gray Lady Capital. Pursuant to the existing Note Agreements held by these entities, after the issuance of the Note to CVC International Ltd. on July 22, 2024 the conversion prices for all Notes held by these institutional investors were adjusted to reflect those of the new Note, and all Notes held by these institutional investors were extended until December 31, 2026.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) under the accrual basis of accounting.
Reclassifications	Reclassifications Certain prior period amounts have been reclassified to conform to the current period presentation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Such estimates and assumptions impact both assets and liabilities, including but not limited to: net realizable value of accounts receivable and inventory, estimated useful lives and potential impairment of property and equipment, the valuation of intangible assets, estimate of fair value of share based payments and derivative liabilities, estimates of fair value of warrants issued and recorded as debt discount, estimates of tax liabilities and estimates of the probability and potential magnitude of contingent liabilities. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate could change in the near term due to one or more future non-conforming events. Accordingly, actual results could differ significantly from estimates.
Risks and Uncertainties	Risks and Uncertainties The Company’s operations are subject to risk and uncertainties including financial, operational, regulatory and other risks including the potential risk of business failure. The Company has experienced, and in the future expects to continue to experience, variability in its sales and earnings. The factors expected to contribute to this variability include, among others, (i) the uncertainty associated with the commercialization and ultimate success of the product, (ii) competition inherent at other locations where product is expected to be sold (iii) general economic conditions and (iv) the related volatility of prices pertaining to the cost of sales.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of Kaya Holdings, Inc. and all wholly and majority-owned subsidiaries. All significant intercompany balances have been eliminated. Majority-owned subsidiaries: Fifth Dimension Therapeutics, Inc. (a Florida Corporation) Kaya Brands International, Inc. (a Florida Corporation) Kaya Shalvah (“Kaya Farms Israel”, an Israeli corporation) majority owned subsidiary of KBI) Kaya Farms Greece, S.A. (a Greek Corporation) majority owned subsidiary of KBI) · Marijuana Holdings Americas, Inc. (a Florida corporation) o MJAI Oregon 1 LLC
Non-Controlling Interest	Non-Controlling Interest The company owned 55% of Marijuana Holdings Americas until September 30, 2019. Starting October 1, 2019, Kaya Holding, Inc. owns 65% of Marijuana Holdings Americas, Inc. As of December 31, 2022, Kaya owns 65% of Marijuana Holdings Americas, Inc. The company owned 85% of Kaya Brands International, Inc. until July 31, 2020. Starting August 1, 2020, Kaya Holding, Inc. owns 65% of Kaya Brands International, Inc. During the Q2, 204, FDT increased the authorized preferred stock from 85 to 90 shares and additional 9 shares issued to the Company which means the Company’s ownership changed to54%. The Company still keep the majority control of Fifth Dimension Therapeutics, Inc.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less. The Company had no cash equivalents.
Inventory	Inventory Inventory consists of finished goods purchased, which are valued at the lower of cost or market value, with cost being determined on the first-in, first-out method. The Company periodically reviews historical sales activity to determine potentially obsolete items and also evaluates the impact of any anticipated changes in future demand. Total Value of Finished goods inventory as of June 30, 2024 is $ 0 and $ 9,259 as of December 31, 2023. Inventory allowance and impairment were $ 0 and $ 0 as of June 30, 2024 and December 31, 2023, respectively.
Property and Equipment	Property and Equipment Property and equipment is stated at cost, less accumulated depreciation and is reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Depreciation of property and equipment is provided utilizing the straight-line method over the estimated useful lives, ranging from 5 - 30 years of the respective assets. Expenditures for maintenance and repairs are charged to expense as incurred. Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.
Long-lived assets	Long-lived assets The Company reviews long-lived assets and certain identifiable intangibles held and used for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its intangible assets, management performs an analysis of the anticipated undiscounted future net cash flow of the individual assets over the remaining amortization period. The Company recognizes an impairment loss if the carrying value of the asset exceeds the expected future cash flows.
Accounting for the Impairment of Long-Lived Assets	Accounting for the Impairment of Long-Lived Assets We evaluate long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Upon such an occurrence, the recoverability of assets to be held and used is measured by comparing the carrying amount of an asset to forecasted undiscounted net cash flows expected to be generated by the asset. If the carrying amount of the asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. For long-lived assets held for sale, assets are written down to fair value, less cost to sell. Fair value is determined based on discounted cash flows, appraised values or management's estimates, depending upon the nature of the assets.
Operating Leases	Operating Leases We lease our retail stores under non-cancellable operating leases. Most store leases include tenant allowances from landlords, rent escalation clauses and/or contingent rent provisions. We recognize rent expense on a straight-line basis over the lease term, excluding contingent rent, and record the difference between the amount charged to expense and the rent paid as a deferred rent liability.
Deferred Rent and Tenant Allowances	Deferred Rent and Tenant Allowances Deferred rent is recognized when a lease contains fixed rent escalations. We recognize the related rent expense on a straight-line basis starting from the date of possession and record the difference between the recognized rental expense and cash rent payable as deferred rent. Deferred rent also includes tenant allowances received from landlords in accordance with negotiated lease terms. The tenant allowances are amortized as a reduction to rent expense on a straight-line basis over the term of the lease starting at the date of possession.
Earnings Per Share	Earnings Per Share In accordance with ASC 260, Earnings per Share, the Company calculates basic earnings per share by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per share are computed if the Company has net income; otherwise it would be anti-dilutive and would result from the conversion of a convertible note.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes, as clarified by ASC 740-10, Accounting for Uncertainty in Income Taxes. Under this method, deferred income taxes are determined based on the estimated future tax effects of differences between the financial statement and tax basis of assets and liabilities given the provisions of enacted tax laws. Deferred income tax provisions and benefits are based on changes to the assets or liabilities from year to year. In providing for deferred taxes, the Company considers tax regulations of the jurisdictions in which the Company operates, estimates of future taxable income, and available tax planning strategies. If tax regulations, operating results or the ability to implement tax-planning strategies vary, adjustments to the carrying value of deferred tax assets and liabilities may be required. Valuation allowances are recorded related to deferred tax assets based on the “more likely than not” criteria of ASC 740. ASC 740-10 requires that the Company recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the “more-likely-than-not” threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. We are subject to certain tax risks and treatments that could negatively impact our results of operations Section 280E of the Internal Revenue Code, as amended, prohibits businesses from deducting certain expenses associated with trafficking-controlled substances (within the meaning of Schedule I and II of the Controlled Substances Act). The IRS has invoked Section 280E in tax audits against various cannabis businesses in the U.S. that are permitted under applicable state laws. Although the IRS issued a clarification allowing the deduction of certain expenses, the scope of such items is interpreted very narrowly, and the bulk of operating costs and general administrative costs are not permitted to be deducted. While there are currently several pending cases before various administrative and federal courts challenging these restrictions, there is no guarantee that these courts will issue an interpretation of Section 280E favorable to cannabis businesses.
Provision for Income Taxes	Provision for Income Taxes We recorded a provision for income taxes in the amount of $ 93,910 during the year ended December 31, 2022 compared to $ 782,107 during the year ended December 31, 2021. Although we have net operating losses that we believe are available to us to offset this entire tax liability, which arises under Section 280E of the Code because we are a cannabis company, as a conservative measure, we have accrued this liability.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: • Level 1 – Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. • Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. • Level 3 – Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. Schedule of fair value assets and liabilities measured on recurring and nonrecurring basis Fair Value Measurements at June 30, 2024 Level 1 Level 2 Level 3 Assets Cash $ 61,282 $ — $ — Total assets 61,282 — — Liabilities Convertible debentures, net of discounts of $ 205,093 — — 7,874,559 Derivative liability — — 2,658,222 Total liabilities — — 10,532,781 $ 61,282 $ — $ (10,532,781 ) Fair Value Measurements at December 31, 2023 Level 1 Level 2 Level 3 Assets Cash $ 29,108 $ — $ — Total assets 29,108 — — Liabilities Convertible debentures, net of discounts of $ 742 — — 7,436,410 Derivative liability — — 2,752,321 Total liabilities — — 10,188,731 $ 29,108 $ — $ (10,188,731 ) The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expenses, other current assets, accounts payable & accrued expenses, certain notes payable and notes payable – related party, approximate their fair values because of the short maturity of these instruments. The Company accounts for its derivative liabilities, at fair value, on a recurring basis under level 3. See Note 7.
Embedded Conversion Features	Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 “Debt with Conversion and Other Options” for consideration of any beneficial conversion feature.
Derivative Financial Instruments	Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Binomial option-pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period. In July 2017, the FASB issued ASU 2017-11 Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivative and Hedging (Topic 815). Prior to this Update, an equity-linked financial instrument with a down round feature that otherwise is not required to be classified as a liability under the guidance in Topic 480 is evaluated under the guidance in Topic 815, Derivatives and Hedging, to determine whether it meets the definition of a derivative. If it meets that definition, the instrument (or embedded feature) is evaluated to determine whether it is indexed to an entity’s own stock as part of the analysis of whether it qualifies for a scope exception from derivative accounting. Generally, for warrants and conversion options embedded in financial instruments that are deemed to have a debt host (assuming the underlying shares are readily convertible to cash or the contract provides for net settlement such that the embedded conversion option meets the definition of a derivative), the existence of a down round feature results in an instrument not being considered indexed to an entity’s own stock. This results in a reporting entity being required to classify the freestanding financial instrument or the bifurcated conversion option as a liability, which the entity must measure at fair value initially and at each subsequent reporting date. In August 2020, the FASB issued ASU 202006, Debt- Debt with Conversion and Other Options (Subtopic 47020) and Derivatives and Hedging-Contracts in Entity's Own Equity (Subtopic 81540): Accounting for Convertible Instruments and Contracts in an Entity's Own Equity The amendments in Part 1 of this Update are a cost savings relative to former accounting. This is because, assuming the required criteria for equity classification in Subtopic 815-40 are met, an entity that issued such an instrument no longer measures the instrument at fair value at each reporting period (in the case of warrants) or separately accounts for a bifurcated derivative (in the case of convertible instruments) on the basis of the existence of a down round feature. For convertible instruments with embedded conversion options that have down round features, applying specialized guidance such as the model for contingent beneficial conversion features rather than bifurcating an embedded derivative also reduces cost and complexity. Under that specialized guidance, the issuer recognizes the intrinsic value of the feature only when the feature becomes beneficial instead of bifurcating the conversion option and measuring it at fair value each reporting period. The amendments in Part II of this Update replace the indefinite deferral of certain guidance in Topic 480 with a scope exception. This has the benefit of improving the readability of the Codification and reducing the complexity associated with navigating the guidance in Topic 480. The Company adopted this new standard on January 1, 2019; however, the Company needs to continue the derivative liabilities due to variable conversion price on some of the convertible instruments. As such, it did not have a material impact on the Company’s consolidated financial statements.
Debt Issue Costs and Debt Discount	Debt Issue Costs and Debt Discount The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash, or equity (such as warrants). These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.
Original Issue Discount	Original Issue Discount For certain convertible debt issued, the Company may provide the debt holder with an original issue discount. The original issue discount would be recorded as a debt discount, reducing the face amount of the note and is amortized to interest expense over the life of the debt.
Extinguishments of Liabilities	Extinguishments of Liabilities The Company accounts for extinguishments of liabilities in accordance with ASC 405-20 “Accounting for Transfers and Servicing of Financial Assets and Extinguishment of Liabilities”. When the conditions are met for extinguishment accounting, the liabilities are derecognized and the gain or loss on the sale is recognized.
Stock-Based Compensation - Employees	Stock-Based Compensation - Employees The Company accounts for its stock-based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB Accounting Standards Codification. Pursuant to paragraph 718-10-30-6 of the FASB Accounting Standards Codification, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. If the Company is a newly formed corporation or shares of the Company are thinly traded, the use of share prices established in the Company’s most recent private placement memorandum (based on sales to third parties) (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial Option Model option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments: The expected life of options and similar instruments represents the period of time the option and/or warrant are expected to be outstanding. Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and employees’ expected exercise and post-vesting employment termination behavior into the fair value (or calculated value) of the instruments. Pursuant to paragraph 718-10-S99-1, it may be appropriate to use the simplified method, i.e., expected term = ((vesting term + original contractual term) / 2), if (i) A company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term due to the limited period of time its equity shares have been publicly traded; (ii) A company significantly changes the terms of its share option grants or the types of employees that receive share option grants such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term; or (iii) A company has or expects to have significant structural changes in its business such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term. The Company uses the simplified method to calculate expected term of share options and similar instruments as the company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term. • Expected volatility of the entity’s shares and the method used to estimate it. Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index. The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility. If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. • Expected annual rate of quarterly dividends. An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends. The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments. • Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments. Generally, all forms of share-based payments, including stock option grants, warrants and restricted stock grants and stock appreciation rights are measured at their fair value on the awards’ grant date, based on estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the statements of operations.
Stock-Based Compensation – Non-Employees	Stock-Based Compensation – Non-Employees Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation: Improvement to Nonemployee Share-Based Payment Accounting (Topic 718). The ASU supersedes ASC 505-50, Equity-Based Payment to Non-Employment and expends the scope of the Topic 718 to include stock-based payments granted to non-employees. Under the new guidance, the measurement date and performance and vesting conditions for stock-based payments to non-employees are aligned with those of employees, most notably aligning the award measurement date with the grant date of an award. The new guidance is required to be adopted using the modified retrospective transition approach. The Company adopted the new guidance effective January 1, 2019, with an immaterial impact on its financial statements and related disclosures. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments: Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and holder’s expected exercise behavior into the fair value (or calculated value) of the instruments. The Company uses historical data to estimate holder’s expected exercise behavior. If the Company is a newly formed corporation or shares of the Company are thinly traded the contractual term of the share options and similar instruments is used as the expected term of share options and similar instruments as the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term. • Expected volatility of the entity’s shares and the method used to estimate it. Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index. The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility. If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. • Expected annual rate of quarterly dividends. An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends. The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments. • Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments.
Revenue Recognition	Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 – Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following steps: (1) identifying the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. To confirm, all of our OLCC licensed cannabis retail sales operations are conducted and operated on a “cash and carry” basis- product(s) from our inventory accounts are sold to the customer(s) and the customer settles the account at time of receipt of product via cash payment at our retail store; the transaction is recorded at the time of sale in our point-of-sale software system. Revenue is only reported after the product has been delivered to the customer and the customer has paid for the product with cash. To date the only other revenue we have received is for ATM transactions and revenue from this activity is only reported after we receive payment via check from the ATM service provider company.
Cost of Sales	Cost of Sales Cost of sales represents costs directly related to the purchase of goods and third party testing of the Company’s products.
Related Parties	Related Parties The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the related parties include a. affiliates of the Company; b. Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The consolidated financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.
Contingencies	Contingencies The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, consolidated financial position, and consolidated results of operations or consolidated cash flows.
Uncertain Tax Positions	Uncertain Tax Positions The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the provisions of Section 740-10-25 for the reporting period ended June 30, 2024.
Subsequent Events	Subsequent Events The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements are issued.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the effect of recently issued standards that are not yet effective will not have a material effect on its consolidated financial position or results of operations upon adoption. In November 2023, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2023-07, Improvements to Reportable Segment Disclosures (Topic 280). This ASU updates reportable segment disclosure requirements by requiring disclosures of significant reportable segment expenses that are regularly provided to the Chief Operating Decision Maker (“CODM”) and included within each reported measure of a segment's profit or loss. This ASU also requires disclosure of the title and position of the individual identified as the CODM and an explanation of how the CODM uses the reported measures of a segment’s profit or loss in assessing segment performance and deciding how to allocate resources. The ASU is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Adoption of the ASU should be applied retrospectively to all prior periods presented in the financial statements. Early adoption is also permitted. This ASU will likely result in us including the additional required disclosures when adopted. We are currently evaluating the provisions of this ASU and expect to adopt them for the year ending December 31, 2024. In December 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures (Topic 740). The ASU requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as additional information on income taxes paid. The ASU is effective on a prospective basis for annual periods beginning after December 15, 2024. Early adoption is also permitted for annual financial statements that have not yet been issued or made available for issuance. This ASU will result in the required additional disclosures being included in our consolidated financial statements, once adopted.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION (Tables)	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Schedule of fair value assets and liabilities measured on recurring and nonrecurring basis	Schedule of fair value assets and liabilities measured on recurring and nonrecurring basis Fair Value Measurements at June 30, 2024 Level 1 Level 2 Level 3 Assets Cash $ 61,282 $ — $ — Total assets 61,282 — — Liabilities Convertible debentures, net of discounts of $ 205,093 — — 7,874,559 Derivative liability — — 2,658,222 Total liabilities — — 10,532,781 $ 61,282 $ — $ (10,532,781 ) Fair Value Measurements at December 31, 2023 Level 1 Level 2 Level 3 Assets Cash $ 29,108 $ — $ — Total assets 29,108 — — Liabilities Convertible debentures, net of discounts of $ 742 — — 7,436,410 Derivative liability — — 2,752,321 Total liabilities — — 10,188,731 $ 29,108 $ — $ (10,188,731 )

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Schedule of property, plant and equipment June 30, December 31, 2023 (Unaudited) (Audited) Computer 30,713 30,713 Furniture & Fixtures 56,978 56,978 HVAC 25,000 25,000 Land 17,703 17,703 Leasehold Improvements 51,070 32,304 Machinery and Equipment 55,067 55,067 Vehicle 24,000 24,000 Total 260,531 241,765 Less: Accumulated Depreciation (218,077 ) (216,890 ) Property, Plant and Equipment - net $ 42,454 $ 24,875

NON-CURRENT ASSETS (Tables)

NON-CURRENT ASSETS (Tables)	6 Months Ended
	Jun. 30, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of other assets	Schedule of other assets June 30, 2024 December 31, 2023 Other receivable 10,740 11,047 Rent deposits 12,925 23,941 Security deposits 5,491 5,491 Total Non-current assets 29,156 40,479

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	6 Months Ended
	Jun. 30, 2024
Payables and Accruals [Abstract]
Schedule of accounts payable and accrued expenses	Schedule of accounts payable and accrued expenses June 30, 2024 December 31, 2023 Accounts payable 578,776 561,551 Accrued expenses 27,174 27,534 Total 605,950 589,085

CONVERTIBLE DEBT (Tables)

CONVERTIBLE DEBT (Tables)	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
Schedule of Convertible Debt	Schedule of Convertible Debt Convertible Debt Summary Debt Type Debt Classification Interest Rate Due Date Ending CT LT 6/30/2024 12/31/2023 A Convertible X 10.0 % 1-Jan-17 25,000 $ 25,000 B Convertible X 8.0 % 31-Dec-25 82,391 82,391 C Convertible X 8.0 % 31-Dec-25 41,195 41,195 D Convertible X 8.0 % 31-Dec-25 262,156 262,156 O Convertible X 8.0 % 31-Dec-25 136,902 136,902 P Convertible X 8.0 % 31-Dec-25 66,173 66,173 Q Convertible X 8.0 % 31-Dec-25 65,274 65,274 S Convertible X 8.0 % 31-Dec-25 63,205 63,205 T Convertible X 8.0 % 31-Dec-25 313,634 313,634 CC Convertible X 12.0 % 1-Jan-24 110,000 100,000 KK Convertible X 8.0 % 31-Dec-25 188,000 188,000 LL Convertible X 8.0 % 31-Dec-25 749,697 749,697 MM Convertible X 8.0 % 31-Dec-25 124,690 124,690 NN Convertible X 8.0 % 31-Dec-25 622,588 622,588 OO Convertible X 8.0 % 31-Dec-25 620,908 620,908 PP Convertible X 8.0 % 31-Dec-25 611,428 611,428 QQ Convertible X 8.0 % 31-Dec-25 180,909 180,909 RR Convertible X 8.0 % 31-Dec-25 586,804 586,804 SS Convertible X 8.0 % 31-Dec-25 174,374 174,374 TT Convertible X 8.0 % 31-Dec-25 345,633 345,633 UU Convertible X 8.0 % 31-Dec-25 171,304 171,304 VV Convertible X 8.0 % 31-Dec-25 121,727 121,727 XX Convertible X 8.0 % 31-Dec-25 112,734 112,734 YY Convertible X 8.0 % 31-Dec-25 173,039 173,039 ZZ Convertible X 8.0 % 31-Dec-25 166,603 166,603 AAA Convertible X 8.0 % 31-Dec-25 104,641 104,641 BBB Convertible X 8.0 % 31-Dec-25 87,066 87,066 DDD Convertible X 8.0 % 31-Dec-25 75,262 75,262 EEE Convertible X 8.0 % 31-Dec-25 160,619 160,619 GGG Convertible X 8.0 % 31-Dec-25 79,422 79,422 JJJ Convertible X 8.0 % 31-Dec-25 52,455 52,455 LLL Convertible X 8.0 % 31-Dec-25 77,992 77,992 MMM Convertible X 8.0 % 31-Dec-25 51,348 51,348 PPP Convertible X 8.0 % 31-Dec-25 95,979 95,979 SSS Convertible X 8.0 % 31-Dec-25 75,000 75,000 TTT Convertible X 8.0 % 31-Dec-25 80,000 80,000 VVV Convertible X 8.0 % 31-Dec-25 75,000 75,000 WWW Convertible X 8.0 % 31-Dec-25 60,000 60,000 XXX Convertible X 8.0 % 31-Dec-25 100,000 100,000 YYY Convertible X 8.0 % 31-Dec-25 50,000 50,000 ZZZ Convertible X 8.0 % 31-Dec-25 40,000 40,000 AAAA Convertible X 8.0 % 31-Dec-25 66,000 66,000 BBBB Convertible X 12.0 % 1-Mar-23 - 150,000 CCCC Convertible X 10.0 % 1-Mar-23 - 120,000 DDDD Convertible X 10.0 % 31-Dec-24 - 100,000 EEEE Convertible X 10.0 % 25-Dec-25 15,000 - FFFF Convertible X 10.0 % 23-Jan-26 60,000 - GGGG Convertible X 10.0 % 12-Mar-26 150,000 - HHHH Convertible X 10.0 % 15-Mar-26 107,500 - IIII Convertible X 10.0 % 1-May-26 150,000 - JJJJ Convertible X 10.0 % 4-Jun-26 150,000 - Total Convertible Debt 8,079,652 7,807,152 Less: Discount (205,093) (387,819) Convertible Debt, Net of Discounts $ 7,874,559 $ 7,419,333 Convertible Debt, Net of Discounts, Current $ 135,000 $ 240,288 Convertible Debt, Net of Discounts, Long-term $ 7,739,559 $ 7,179,045

NON-CONVERTIBLE DEBT (Tables)

NON-CONVERTIBLE DEBT (Tables)	6 Months Ended
	Jun. 30, 2024
Non-convertible Debt
Schedule of nonconvertible debt	Schedule of nonconvertible debt June 30, 2024 December 31, 2023 Current non-convertible notes 9,312 124,312 Non-current non-convertible notes 500,000 500,000 Total non-convertible notes 509,312 624,312 Breakdown Note 5 $ 9,312 $ 9,312 Note 6 500,000 500,000 Note 7 — 100,000 Note 8 — 15,000 Total non-convertible notes $ 509,312 $ 624,312
Schedule of related party transactions	Schedule of related party transactions B-Related Party Loan payable - Stockholder, 0%, Due December 31, 2025 (1) $ 250,000 $ 250,000 $ 250,000 $ 250,000 (1) The $250,000 non-convertible note was issued as part of a Debt Modification Agreement dated January 2, 2014. On January 1, 2019, the holder of the note extended the due date until December 31, 2021. The interest rate of the non-convertible note is 0%. The Company used the stated rate of 9% as imputed interest rate, which was $78,719 and $67,500 as of June 30, 2024 and year ended December 31, 2023, respectively. As of June 30, 2024, the balance of the debt was $250,000. On December 31, 2021, the Company entered into an agreement to further extend the debt until December 31, 2025, with no additional interest for the extension period.

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of ratchet feature related to convertible debt	Schedule of ratchet feature related to convertible debt Balance as of December 31, 2023 $ 2,752,321 Change in Derivative value (325,245 ) Initial derivative 231,146 Balance as of June 30, 2024 $ 2,658,222

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Schedule of future minimum rental payments for operating leases	Schedule of future minimum rental payments for operating leases Maturity of Lease Liabilities at June 30, 2024 Amount 2024 71,152 2025 53,805 Total lease payments 124,957 Less: Imputed interest 5,436 Present value of lease liabilities $ 119,521
Schedule of operating lease assets and liability	Schedule of operating lease assets and liability Leased assets Operating Lease Liability Remaining months Weighted average As of June 30, 2024 remaining term KAYA 6,485 3 0.16 FDT 113,036 11 10.4 Total 119,521 10.56

ORGANIZATION AND NATURE OF TH_2

ORGANIZATION AND NATURE OF THE BUSINESS (Details Narrative) - USD ($)	Apr. 21, 2023	Aug. 31, 2017	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Sale of store	$ 210,000
Expenses and pay	75,000
Non-performing store leases	$ 118,900
Intended to construct		$ 510,000
Mortgage on property		500,000
Sell the property and utilize proceeds		500,000
Sale of property		270,000
Sold property for price		769,500
Borrowed from interest		$ 100,000
Assets held for sale			$ 516,076

LIQUIDITY AND GOING CONCERN (De

LIQUIDITY AND GOING CONCERN (Details Narrative)	Jun. 30, 2024 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital	$ 7,701,014

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto Asset [Line Items]
Cash	$ 61,282	$ 29,108
Total assets	61,282	29,108
Fair value, net asset (liability)	61,282	29,108
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto Asset [Line Items]
Convertible debentures, net of discounts	7,874,559	7,436,410
Derivative liability	2,658,222	2,752,321
Total liabilities	10,532,781	10,188,731
Fair value, net asset (liability)	$ (10,532,781)	$ (10,188,731)

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Value of finished goods inventory	$ 0		$ 0		$ 9,259
Inventory allowance and impairment	0		0		0
Provision for income taxes		$ 7,366	2,819	$ 13,839		$ 93,910	$ 782,107
Convertible debentures, net of discounts			$ 205,093		$ 742
Minimum [Member]
Property, Plant and Equipment [Line Items]
Property equipment, estimated useful lives					5 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Property equipment, estimated useful lives					30 years

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Computer	$ 30,713	$ 30,713
Furniture & Fixtures	56,978	56,978
HVAC	25,000	25,000
Land	17,703	17,703
Leasehold Improvements	51,070	32,304
Machinery and Equipment	55,067	55,067
Vehicle	24,000	24,000
Total	260,531	241,765
Less: Accumulated Depreciation	(218,077)	(216,890)
Property, Plant and Equipment - net	$ 42,454	$ 24,875

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,187	$ 6,815

NON-CURRENT ASSETS (Details)

NON-CURRENT ASSETS (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other receivable	$ 10,740	$ 11,047
Rent deposits	12,925	23,941
Security deposits	5,491	5,491
Total Non-current assets	$ 29,156	$ 40,479

NON-CURRENT ASSETS (Details Nar

NON-CURRENT ASSETS (Details Narrative)	6 Months Ended
	Jun. 30, 2024 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Decrease in other receivables	$ 307
MJAI [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Rent deposit	$ 11,016

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accounts payable	$ 578,776	$ 561,551
Accrued expenses	27,174	27,534
Total	$ 605,950	$ 589,085

CONVERTIBLE DEBT (Details)

CONVERTIBLE DEBT (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Total convertible debt	$ 8,079,652	$ 7,807,152
Less: Discount	(205,093)	(387,819)
Convertible Debt, Net of Discounts	7,874,559	7,419,333
Convertible Debt, Net of Discounts, Current	135,000	240,288
Convertible Debt, Net of Discounts, Long-term	$ 7,739,559	7,179,045
Convertible Debt A [Member]
Debt Instrument [Line Items]
Interest rate	10%
Due date	1-Jan-17
Total convertible debt	$ 25,000	25,000
Convertible Debt B [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 82,391	82,391
Convertible Debt C [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 41,195	41,195
Convertible Debt D [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 262,156	262,156
Convertible Debt O [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 136,902	136,902
Convertible Debt P [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 66,173	66,173
Convertible Debt Q [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 65,274	65,274
Convertible Debt S [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 63,205	63,205
Convertible Debt T [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 313,634	313,634
Convertible Debt CC [Member]
Debt Instrument [Line Items]
Interest rate	12%
Due date	1-Jan-24
Total convertible debt	$ 110,000	100,000
Convertible Debt KK [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 188,000	188,000
Convertible Debt LL [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 749,697	749,697
Convertible Debt MM [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 124,690	124,690
Convertible Debt NN [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 622,588	622,588
Convertible Debt OO [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 620,908	620,908
Convertible Debt PP [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 611,428	611,428
Convertible Debt QQ [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 180,909	180,909
Convertible Debt RR [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 586,804	586,804
Convertible Debt SS [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 174,374	174,374
Convertible Debt TT [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 345,633	345,633
Convertible Debt UU [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 171,304	171,304
Convertible Debt VV [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 121,727	121,727
Convertible Debt XX [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 112,734	112,734
Convertible Debt YY [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 173,039	173,039
Convertible Debt ZZ [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 166,603	166,603
Convertible Debt AAA [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 104,641	104,641
Convertible Debt BBB [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 87,066	87,066
Convertible Debt DDD [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 75,262	75,262
Convertible Debt EEE [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 160,619	160,619
Convertible Debt GGG [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 79,422	79,422
Convertible Debt JJJ [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 52,455	52,455
Convertible Debt LLL [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 77,992	77,992
Convertible Debt MMM [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 51,348	51,348
Convertible Debt PPP [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 95,979	95,979
Convertible Debt SSS [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 75,000	75,000
Convertible Debt TTT [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 80,000	80,000
Convertible Debt VVV [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 75,000	75,000
Convertible Debt WWW [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 60,000	60,000
Convertible Debt XXX [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 100,000	100,000
Convertible Debt YYY [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 50,000	50,000
Convertible Debt ZZZ [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 40,000	40,000
Convertible Debt AAAA [Member]
Debt Instrument [Line Items]
Interest rate	8%
Due date	31-Dec-25
Total convertible debt	$ 66,000	66,000
Convertible Debt BBBB [Member]
Debt Instrument [Line Items]
Interest rate	12%
Due date	1-Mar-23
Total convertible debt		150,000
Convertible Debt CCCC [Member]
Debt Instrument [Line Items]
Interest rate	10%
Due date	1-Mar-23
Total convertible debt		120,000
Convertible Debt DDDD [Member]
Debt Instrument [Line Items]
Interest rate	10%
Due date	31-Dec-24
Total convertible debt		$ 100,000
Convertible Debt EEEE [Member]
Debt Instrument [Line Items]
Interest rate	10%
Due date	25-Dec-25
Total convertible debt	$ 15,000
Convertible Debt FFFF [Member]
Debt Instrument [Line Items]
Interest rate	10%
Due date	23-Jan-26
Total convertible debt	$ 60,000
Convertible Debt GGGG [Member]
Debt Instrument [Line Items]
Interest rate	10%
Due date	12-Mar-26
Total convertible debt	$ 150,000
Convertible Debt HHHH [Member]
Debt Instrument [Line Items]
Interest rate	10%
Due date	15-Mar-26
Total convertible debt	$ 107,500
Convertible Debt IIII [Member]
Debt Instrument [Line Items]
Interest rate	10%
Due date	1-May-26
Total convertible debt	$ 150,000
Convertible Debt JJJJ [Member]
Debt Instrument [Line Items]
Interest rate	10%
Due date	4-Jun-26
Total convertible debt	$ 150,000

NON-CONVERTIBLE DEBT (Details)

NON-CONVERTIBLE DEBT (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Current non-convertible notes	$ 9,312	$ 124,312
Non-current non-convertible notes	500,000	500,000
Total non-convertible notes	509,312	624,312
Note 5 [Member]
Short-Term Debt [Line Items]
Current non-convertible notes	9,312	9,312
Note 6 [Member]
Short-Term Debt [Line Items]
Current non-convertible notes	500,000	500,000
Note 7 [Member]
Short-Term Debt [Line Items]
Current non-convertible notes		100,000
Note 8 [Member]
Short-Term Debt [Line Items]
Current non-convertible notes		$ 15,000

NON-CONVERTIBLE DEBT (Details 1

NON-CONVERTIBLE DEBT (Details 1) - USD ($)		Jun. 30, 2024	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Loan payable		$ 250,000	$ 250,000
B Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Loan payable	[1]	$ 250,000	$ 250,000
[1]The $250,000 non-convertible note was issued as part of a Debt Modification Agreement dated January 2, 2014. On January 1, 2019, the holder of the note extended the due date until December 31, 2021.  The interest rate of the non-convertible note is 0%. The Company used the stated rate of 9% as imputed interest rate, which was $78,719 and $67,500 as of June 30, 2024 and year ended December 31, 2023, respectively. As of June 30, 2024, the balance of the debt was $250,000.  On December 31, 2021, the Company entered into an agreement to further extend the debt until December 31, 2025, with no additional interest for the extension period.

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Balance at beginning	$ 2,752,321
Change in Derivative value	(325,245)
Initial derivative	231,146		$ 0
Balance at ending	$ 2,658,222		$ 2,752,321

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details Narrative)	6 Months Ended		12 Months Ended
	Jun. 30, 2024 USD ($) $ / shares	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Derivative [Line Items]
Trading price | $ / shares	$ 0.033
Derivative liabilities | $	$ 2,658,222		$ 2,752,321
Initial derivative liability | $	231,146		0
Derivative liabilities gain | $	$ 325,245		$ 3,297,215
Minimum [Member]
Derivative [Line Items]
Conversion price | $ / shares	$ 0.0264
Maximum [Member]
Derivative [Line Items]
Conversion price | $ / shares	$ 0.08
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Derivative [Line Items]
Derivative liability rate	0.0477
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Derivative [Line Items]
Derivative liability rate	0.0537
Measurement Input, Price Volatility [Member] | Minimum [Member]
Derivative [Line Items]
Derivative liability rate	1.5481
Measurement Input, Price Volatility [Member] | Maximum [Member]
Derivative [Line Items]
Derivative liability rate	1.7423

DEBT DISCOUNT (Details Narrativ

DEBT DISCOUNT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Debt Discount
Debt discount	$ 21,157	$ 68,010	$ 26,795	$ 249,553	$ 205,093	$ 742

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Jun. 30, 2024	Mar. 31, 2024
Related Party Transaction [Line Items]
Monthly compensation	$ 25,000
Accrued compensation		$ 500,000
Tudog International Consulting Inc [Member]
Related Party Transaction [Line Items]
Accrued compensation	$ 561,118

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	Jun. 30, 2024 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2024	$ 71,152
2025	53,805
Total lease payments	124,957
Less: Imputed interest	5,436
Present value of lease liabilities	$ 119,521

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details 1)	Jun. 30, 2024 USD ($)
Operating Lease Liability	$ 119,521
Weighted average remaining term	10 years 6 months 21 days
KAYA [Member]
Operating Lease Liability	$ 6,485
Operating lease liability remaining months	3 months
Weighted average remaining term	1 month 28 days
FDT [Member]
Operating Lease Liability	$ 113,036
Operating lease liability remaining months	11 months
Weighted average remaining term	10 years 4 months 24 days

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Operating right-of-use assets	$ 119,402		$ 29,865
Operating lease liabilities	119,521
Rent expenses	$ 79,481	$ 29,041