Blue Biofuels (BIOF) 10-K 31 Mar 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 29, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	000-54942
Entity Registrant Name	BLUE BIOFUELS, INC.
Entity Central Index Key	0001549145
Entity Tax Identification Number	45-4944960
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	3710 Buckeye Street
Entity Address, Address Line Two	Suite 120
Entity Address, City or Town	Palm Beach Gardens
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33410
City Area Code	(888)
Local Phone Number	607-3555
Title of 12(b) Security	Common Stock par value $0.001
Trading Symbol	BIOF
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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 Public Float			$ 24,775,191
Entity Common Stock, Shares Outstanding		299,416,769
Documents Incorporated by Reference [Text Block]	None
Auditor Name	Prager Metis CPAs, LLC
Auditor Firm ID	273
Auditor Location	Hackensack, New Jersey

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 211,901	$ 1,164,664
Prepaid expenses	43,119	45,051
TOTAL CURRENT ASSETS	255,020	1,209,715
Other assets
Property and equipment, net of accumulated depreciation and amortization of $127,178 and $273,852 at December 31, 2022 and December 31,2021, respectively	420,115	377,645
Security deposits	30,276	30,276
Right of Use Assets, net of accumulated amortization	178,399	65,853
Patents	222,109	154,758
TOTAL OTHER ASSETS	850,899	628,532
TOTAL ASSETS	1,105,919	1,838,247
Current liabilities
Accounts payable	37,135	11,059
Accounts payable - Related Party	72,670	72,670
Deferred wages and director’s fees - Related party	307,606	240,795
Right of Use Lease Liability - Current	95,172	72,346
Chapter 11 Settlement	50,000	50,000
Interest Payable - Related Party	76,138	49,291
TOTAL CURRENT LIABILITIES	638,721	496,161
Long term liabilities
Right of Use Lease Liability, net of current portion	85,983	0
Notes Payable — Related Party	2,521,562	2,521,562
Notes Payable — Other	216,570	216,570
TOTAL LONG TERM LIABILITIES	2,824,115	2,738,132
TOTAL LIABILITIES	3,462,836	3,234,293
STOCKHOLDERS’ EQUITY (DEFICIT)
Preferred stock; $0.001 par value; 10,000,000 shares authorized; zero shares issued and outstanding
Common stock; $0.001 par value; 1,000,000,000 shares authorized; 289,941,623 issued and outstanding at December 30, 2022, and 274,003,883 issued and outstanding at December 30, 2021.	289,942	274,004
Additional paid-in capital	50,134,727	47,151,353
Accumulated deficit	(52,781,586)	(48,821,403)
Total stockholders’ equity (deficit)	(2,356,917)	(1,396,046)
TOTAL EQUITY (DEFICIT)	(2,356,917)	(1,396,046)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 1,105,919	$ 1,838,247

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Accumulated depreciation and amortization on property and equipment	$ 127,178	$ 273,852
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	289,941,623	274,003,883
Common stock, shares outstanding	289,941,623	274,003,883

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenues
Operating expense:
General and administrative	1,541,959	1,034,948
Research & Development	2,350,218	1,103,436
Loss on disposal of assets	40,099	33,484
Total operating expenses	3,932,276	2,171,868
Loss from operations:	(3,932,276)	(2,171,868)
Other (income) expense:
Loan Forgiveness		(66,330)
Common Stock Recission	(1,500)
Interest expense - related party	26,847	27,084
Interest expense - other	2,560	6,688
Total other (income) expense	27,907	(32,558)
Income (Loss) before provisions for income taxes	(3,960,183)	(2,139,310)
Provisions for income taxes
Net Income / (Loss):	$ (3,960,183)	$ (2,139,310)
Net income (loss) per share	$ (0.014)	$ (0.008)
Weighted average common shares outstanding
Basic	278,830,924	269,643,759

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 241,722		$ 43,103,607	$ (46,682,093)	$ (3,336,764)
Beginning balance, shares at Dec. 31, 2020	241,721,947
Issuance of common stock for services	$ 516		119,636		$ 120,152
Issuance of common stock for services, shares	515,700				515,700
Issuance of warrants for services			72,090		$ 72,090
Warrants exercised	$ 13,455		1,289,362		1,302,817
Warrants exercised, shares	13,455,008
Issuance of common stock and warrants for cash through PPM	$ 10,543		2,250,207		2,260,750
Issuance of common stock and warrants for cash through PPM, shares	10,543,332
Issuance of common stock in exchange for debt	$ 7,080		271,920		$ 279,000
Issuance of common stock in exchange for debt, shares	7,080,000				7,080,000
Vesting of options under the employee, director plan			32,319		$ 32,319
Employee stock options exercised	$ 350		12,550		12,900
Employee stock options exercised, shares	350,000
Net Income (Loss)				(2,139,310)	(2,139,310)
Cashless exercise of stock options	$ 338		(338)
Cashless exercise of stock options, shares	337,896				350,000
Ending balance, value at Dec. 31, 2021	$ 274,004		47,151,353	(48,821,403)	$ (1,396,046)
Ending balance, shares at Dec. 31, 2021	274,003,883
Issuance of common stock for services	$ 812		135,738		$ 136,550
Issuance of common stock for services, shares	812,119				812,119
Issuance of warrants for services			9,773		$ 9,773
Warrants exercised	$ 7,000		98,000		$ 105,000
Warrants exercised, shares	7,000,000				7,000,000
Issuance of common stock and warrants for cash through PPM	$ 7,787		1,160,213		$ 1,168,000
Issuance of common stock and warrants for cash through PPM, shares	7,786,664
Issuance of common stock in exchange for debt
Issuance of common stock in exchange for debt, shares
Vesting of options under the employee, director plan			1,565,589		1,565,589
Employee stock options exercised	$ 350		15,550		15,900
Employee stock options exercised, shares	350,000
Stock Recinded	$ (11)		(1,489)		(1,500)
Stock recinded, shares	(11,043)
Net Income (Loss)				(3,960,183)	$ (3,960,183)
Cashless exercise of stock options, shares					350,000
Ending balance, value at Dec. 31, 2022	$ 289,942		$ 50,134,727	$ (52,781,586)	$ (2,356,917)
Ending balance, shares at Dec. 31, 2022	289,941,623

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Deficit) (Parenthetical) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement of Stockholders' Equity [Abstract]
Warrants issued for services	77,333	1,166,667
Vesting of options previously issued under employee director plan	12,560,000	460,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities
Net Income (Loss)	$ (3,960,183)	$ (2,139,310)
Reconciliation of net loss to net cash used in operating activities
Depreciation and amortization	138,464	131,715
Stock based compensation for services	136,550	120,152
Recission of stock	(1,500)
Net Issuance of options and warrants for services	1,575,362	104,409
Loss on Disposal of assets	40,099	33,484
Changes in operating assets and liabilities
Prepaid expenses	1,933	273
Accrued interest - related party	26,846	(49,977)
Accounts payable and accrued liabilities	92,887	(519,588)
Forgiveness of PPP Loan		(66,330)
Right of use lease	(86,601)	(80,078)
Net cash used in operating activities	(2,036,143)	(2,465,250)
Cash flows from investing activities
Net purchase of property and equipment	(138,170)	(216,390)
Security deposits
Patent Costs	(67,350)	(16,742)
Net cash from used in investing activities	(205,520)	(233,132)
Cash flows from financing activities
Proceeds from exercise of warrants and options	120,900	1,315,717
Net proceeds from issuance of common stock	1,168,000	2,260,750
Net cash provided by financing activities	1,288,900	3,576,467
Net increase (decrease) in cash and cash equivalents	(952,763)	878,085
Cash and cash equivalent at beginning of the period	1,164,664	286,579
Cash and cash equivalent at end of the period	211,901	1,164,664
Cash paid during the period for
Interest
Taxes
Supplemental schedule of non-cash activities
Conversion of convertible debenture to common stock		$ 279,000

ORGANIZATION

ORGANIZATION	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	NOTE 1 – ORGANIZATION Blue Biofuels, Inc (the “Company”) is a technology company focused on emerging technologies in renewable energy, biofuels, and lignin. In early 2018, the Company’s CEO invented a new technology system it calls Cellulose-to-Sugar or CTS, and a patent application was filed and later obtained (U.S. Patent No. 10,994,255). In addition to this patent, the Company has obtained an additional patent and has one continuation patent pending and has filed provisional patent applications for two additional patents that are currently pending. The CTS is a mechanical/chemical dry process for converting cellulose material into sugar for use in the biofuels industry. CTS can convert any cellulosic material – like grasses, wood, paper, farm waste, yard waste, forestry products, energy crops like hemp or King Grass, and the cellulosic portion of municipal solid waste – into sugars and lignin. The CTS system produces sugar and chemically unmodified lignin among other by-products. The sugar can then be further converted into biofuels like ethanol and sustainable aviation fuel (SAF). The Company’s focus is to commercialize its CTS technology. The Company is in the process of completing the buildout of a pilot plant that is designed to show successful volume production and scalability. Plan of Operation The Company is now doing the engineering work to commercialize its CTS technology. The Company intends to raise additional capital and continue engineering work and scaling up towards a full-scale commercial size CTS modular unit. At that point, and to minimize dilution to shareholders, the Company will seek project-based financing to build a full scale plant (or acquire and retrofit) or joint venture with existing ethanol producers to produce cellulosic ethanol and lignin from its patented CTS system. Once the first plant is profitable, the Company intends to grow with additional plants both in the United States and internationally. The Company has a strategy that includes the following: 1) Producing and selling sugar to ethanol producers; 2) Producing and selling ethanol either directly or in combination with joint ventures, mergers, and/or acquisitions of existing businesses in the renewable energy space; 3) Producing and selling sustainable aviation fuel (SAF). 4) Producing and selling low-cost high purity lignin, or using that lignin to produce ion exchange resins or specialty chemicals and sell those.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2 – GOING CONCERN The accompanying consolidated financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern, which assumes the Company will realize its assets and discharge its liabilities in the normal course of business. The Company has not generated any significant revenue since inception and has incurred losses since inception. As of December 31, 2022, the Company has incurred accumulated losses of $ 52,781,586 Management believes that the Company’s future success is dependent upon its ability to achieve profitable operations, generate cash from operating activities, and obtain additional financing. There is no assurance that the Company will be able to generate sufficient cash from operations, or sell additional shares of stock or borrow additional funds. The Company’s inability to obtain additional cash could have a material adverse effect on its financial position, results of operations, and its ability to continue in existence. These financial statements do not include any adjustments that might result from the outcome of this uncertainty. The COVID-19 pandemic has negatively affected the U.S. and global economies, disrupted global supply chains, resulted in significant travel and transport restrictions, including mandated closures and orders to “shelter-in-place,” and created significant disruption of the financial markets. We are closely monitoring the impact of the COVID-19 pandemic on all aspects of our business, including how it will impact our supply chain, employees, and potential future customers. Our office and lab have remained open during the pandemic. Nevertheless, the pandemic slowed our ability to commercialize our process in two ways: by adversely affecting our ability to raise capital, and by adversely affecting the supply chain of laboratory equipment and various parts of upgrades to our CTS system, which slowed the development of our prototypes. Supply chain issues also delayed the delivery of various parts of our pilot plant. The extent to which our operations may be further impacted by the COVID-19 pandemic will depend largely on future developments, which are highly uncertain and cannot be accurately predicted. We may experience additional operating costs due to increased challenges with our workforce (including as a result of illness, absenteeism or government orders), access to supplies, capital, and fundamental support services (such as shipping and transportation). Even after the COVID-19 pandemic has subsided, we may experience materially adverse impacts to our business due to any resulting economic recession or depression. Furthermore, the effects of a potential worsening of global economic conditions and the continued disruptions to and volatility in the financial markets remain unknown.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements of the Company were prepared in accordance with generally accepted accounting principles in the U.S. (“U.S. GAAP”). Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries, after elimination of intercompany accounts and transactions. Investments in business entities in which the Company lacks control but has the ability to exercise significant influence over operating and financial policies are accounted for using the equity method. All material intercompany transactions and balances were eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the dates presented and reported amounts of revenues and expenses during the reporting periods presented. Significant estimates inherent in the preparation of the accompanying Consolidated Financial Statements include estimates of impairment assessment of intangible assets and valuation allowance for deferred tax assets. Estimates are based on past experience and other considerations reasonable under the circumstances. Actual results may differ from these estimates. Cash and Cash Equivalents All highly liquid investments with maturities of three months or less at the date of purchase are considered to be cash equivalents. Stock Compensation The Company recognizes the cost of all share-based payments under the relevant authoritative accounting guidance. Share-based payments include any remuneration paid by the Company in shares of the Company’s common stock or financial instruments that grant the recipient the right to acquire shares of the Company’s common stock. For share-based payments to employees, which consist only of awards made under the stock option plan described below, the Company accounts for the payments in accordance with the provisions of ASC Topic 718, “Stock Compensation”. Share-based payments to consultants, service providers and other non-employees are accounted for in accordance with ASC Topic 718, ASC Topic 505, “Equity Payments to Non-Employees” or other applicable authoritative guidance. Stock-based Compensation Valuation Methodology Stock-based compensation resulting from the issuance of common stock is calculated by reference to the valuation of the stock on the date of issuance, the expense being recognized as the compensation is earned. Stock-based compensation expenses related to employee options and warrants granted to non-employees are recognized as the stock options and warrants are earned. The fair value of the stock options or warrants granted is estimated at the grant date, using the Black-Scholes option-pricing model, and the expense is recognized on a straight-line basis over the shorter of the period over which services are to be received or the life of the option or warrant. The grant date fair value of employee share options and similar instruments is estimated using the Black-Scholes option-pricing model on the basis of the fair value of the underlying common stock on the measurement date, adjusted for the unique characteristics of those equity instruments, using the assumptions noted in the table below. The fair value of the common stock is determined by the then-prevailing closing market price. Expected volatility was based on the historical volatility of the Company’s closing day market price per share. The expected term of options and warrants was based upon the life of the option, and the risk-free rate used was based on the U.S. Treasury Daily Yield Curve Rate. The stock compensation issued for services during the years ended December 31, 2022, and December 31, 2021, were valued on the date of issuance. The following assumptions were used in calculations of the Black-Scholes option pricing models for warrant-based stock compensation issued in the years ended December 31, 2022, and December 31, 2021: SCHEDULE OF BLACK-SCHOLES OPTION PRICING MODELS FOR WARRANT-BASED STOCK COMPENSATION 1/5/21 5/18/21 9/13/21 9/30/21 12/13/21 Risk-free interest rate 0.96 % 1.64 % 1.33 % 0.98 % 1.42 % Expected life 10 5 10 5 10 Expected dividends 0 % 0 % 0 % 0 % 0 % Expected volatility 209.98 % 176.37 % 148.35 % 150.25 % 138.97 % ALLM common stock fair value $ 0.124 $ 0.300 $ 0.160 $ 0.255 $ 0.228 1/5/22 4/19/22 6/21/22 9/30/22 12/30/22 Risk-free interest rate 1.71 % 2.93 % 3.38 % 4.06 % 3.99 % Expected life 10 10 5 5 5 Expected dividends 0 % 0 % 0 % 0 % 0 % Expected volatility 133.99 % 133.42 % 134.52 % 128.59 % 124.11 % BIOF common stock fair value $ 0.259 $ 0.165 $ 0.167 $ 0.167 $ 0.145 Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is provided for on a straight-line basis over the useful lives of the assets, generally 5 10 Patent Capitalization If a product is currently under research and development and is not currently approved for market, costs incurred in connection with patent applications should generally be expensed in the income statement because there is uncertainty as to the future economic benefit of the asset. Conversely, if a product is approved for market (as is the case of the end product ethanol), or if future economic benefit is probable, or if an alternative future use is available to the Company, then such patent costs can be capitalized and amortized over the expected life of the patent(s). Since the Company’s primary end products are expected to be sugar, ethanol, and SAF, which are in wide use, the Company has determined that it is reasonable to capitalize the patent costs associated with its CTS process. Research and Development The Company expenses all research and development costs as incurred. For the years ended December 31, 2022, and December 31, 2021, the amounts charged to research and development expenses were $ 2,350,218 1,103,436 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 by: (1) identify the contract (if any) with a customer; (2) identify the performance obligations in the contract (if any); (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract (if any); and (5) recognize revenue when each performance obligation is satisfied. Under ASC 606, revenue is recognized when the following criteria are met: 1. persuasive evidence of an arrangement exists; 2. product has been delivered or the services have been rendered to the customer; 3. the sales price is fixed or determinable; and, 4. collectability of the fee or sales price is reasonably assured. The Company currently has no customers. The Company’s revenues are expected to be derived principally from products sold through joint ventures and corporate owned plants. However, no sales have occurred through those revenue streams to date. The company will recognize revenue when title, ownership, and risk of loss pass to the customer, all of which occurs upon shipment or delivery of the product and is based on the applicable shipping terms. Convertible Instruments The Company evaluates and accounts for conversion options embedded in convertible instruments in accordance with ASC 815 “Derivatives and Hedging Activities”. Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when we have determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Company records when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. As of December 31, 2022, the Company has no convertible instruments. Accounting for Derivative Instruments The Company issues debentures where the number of shares into which a debenture can be converted is not fixed. (For example, when a debenture converts at a discount to market based on the stock price on the date of conversion.) The Company analyzes the embedded conversion option of the convertible debentures to determine if it should be bifurcated from the host contract and recorded at their fair value. In accounting for derivatives, the Company records a liability representing the estimated present value of the conversion feature considering the historic volatility of the Company’s stock, and a discount representing the imputed interest associated with the beneficial conversion feature. The discount is then amortized over the life of the debenture and the derivative liability is adjusted periodically according to stock price fluctuations. At the time of conversion, any remaining derivative liability is charged to additional paid-in capital. For purposes of determining derivative liability, the Company uses Black-Scholes modeling for computing historic volatility. As of December 31, 2022, the Company has no derivative instruments. Common Stock Purchase Warrants and Other Derivative Financial Instruments The Company classifies as equity any contracts that require physical settlement or net-share settlement or provide it with a choice of net-cash settlement or settlement in the Company’s own shares (physical settlement or net-share settlement) provided that such contracts are indexed to its own stock as defined in ASC 815-40 (“Contracts in Entity’s Own Equity”). The Company classifies as assets or liabilities any contracts that require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or give the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses the classification of its common stock purchase warrants and other free-standing derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required. Investments in non-consolidated affiliates Investments in non-consolidated affiliates are accounted for using the equity method or cost basis depending upon the level of ownership and/or the Company’s ability to exercise significant influence over the operating and financial policies of the investee. When the equity method is used, investments are recorded at original cost and adjusted periodically to recognize the Company’s proportionate share of the investees’ net income or losses after the date of investment. When net losses from an investment are accounted for under the equity method exceed its carrying amount, the investment balance is reduced to zero and additional losses are not provided for. The Company resumes accounting for the investment under the equity method if the entity subsequently reports net income and the Company’s share of that net income exceeds the share of net losses not recognized during the period the equity method was suspended. Investments are written down only when there is clear evidence that a decline in value that is other than temporary has occurred. The Company monitors its investment for impairment at least annually and makes appropriate reductions in the carrying value if it determines that an impairment charge is required based on qualitative and quantitative information. As of December 31, 2022, the Company has no investments in non-consolidated affiliates. Impairment of Long-Lived Assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. If events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable, the Company compares the carrying amount of the asset group to future undiscounted net cash flows, excluding interest costs, expected to be generated by the asset group and their ultimate disposition. If the sum of the undiscounted cash flows is less than the carrying value, the impairment to be recognized is measured by the amount by which the carrying amount of the asset group exceeds the fair value of the asset group. Assets to be disposed of are reported at the lower of the carrying amount or fair value, less costs to sell. Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company has no material uncertain tax positions for any of the reporting periods presented. Profit (Loss) per Common Share: Basic profit (loss) per share amounts have been calculated using the weighted-average number of common shares outstanding during each reporting period. Diluted loss per share has been calculated using the weighted-average number of common shares plus the potentially dilutive effect of securities such as outstanding options and warrants. The computation of potential common shares has been performed using the treasury stock method. The warrants and options are antidilutive for all periods presented. When net loss is reported, diluted and basic net loss per share amounts are the same as the impact of potential common shares is antidilutive. Fair Value Measurements The Company adopted the provisions of ASC Topic 820, “Fair Value Measurements and Disclosures”, which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The estimated fair value of certain financial instruments, payables to related parties, and accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 — inputs that are unobservable (for example cash flow modeling inputs based on assumptions) At December 31, 2022, the Company did not identify any assets or liabilities that are required to be presented on the balance sheet at fair value in accordance with ASC 825-10. Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations, and cash flows when implemented.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT SCHEDULE OF PROPERTY AND EQUIPMENT PROPERTY AND EQUIPMENT Life December 31, 2022 December 31, 2021 Building and Improvements 15 $ 9,370 $ 9,370 Machinery and Equipment 10 $ 512,450 $ 617,578 Furniture and Fixtures 5 $ 13,649 $ 13,649 Computer Equipment 3 $ 11,824 $ 10,901 Property and Equipment, gross $ 547,293 $ 651,497 Less Accumulated Depreciation $ (127,178 ) $ (273,852 ) Property and Equipment $ 420,115 $ 377,645 Total depreciation expense was $ 55,601 52,692 In the fiscal year ended December 31, 2022, The Company disposed of laboratory equipment and machinery that was no longer in use for a total of $ 1,185 240,898 199,614 40,099 44,063 10,579 33,484

PATENTS

PATENTS	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
PATENTS	NOTE 5 – PATENTS The Company has obtained two patents and has applied for three more patents on its technology, and has also applied for international patents. The Company has capitalized the legal and filing fees in the amount of $ 222,109

DEBT

DEBT	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
DEBT	NOTE 6 – DEBT Details of each remaining debt, including those that have been paid off or renegotiated during 2022, are indicated below. Notes Payable — Chapter 11 Settlement On July 18, 2018, the Company’s former Controller Dennis Lenaburg sued the Company for $2,694,577 dollars plus stock warrants in the Circuit Court of the 15 th Notes Payable – Related Parties In July 2016, the Company issued six (6) short-term notes payable to related parties in conjunction with the Company’s acquisition of the remaining 49% of AMG Energy Group. These notes had a value of $2,002,126 and accrued interest at a rate of six percent (6%) per annum. As of December 31, 2018, and December 31, 2017, the total interest accrued on the notes was $278,795 and $176,460 respectively. All of the notes were due on August 4, 2017 and then were in default. However, the notes were held by related parties with the understanding that the notes were not to be paid until the Company begins generating profit. The Company renegotiated some of these notes during its Chapter 11 proceedings, whereas others failed to submit a claim and were discharged upon the Court’s Confirmation Order approving the Company’s Chapter 11 Plan on September 18, 2019. The renegotiated amounts, as per the Plan Confirmation are all to be paid from 50% of the future net profits and discharged to the extent unpaid five years after the Plan effective date of September 18, 2019. These amount are 1) Mark Koch $240,990 plus 6% interest on any portion not repaid within 12 months of the Company’s first reported quarterly net profit; 2) Animated Family Films $579,942 out of the Company’s net profits plus 6% interest; 3) Steven Dunkle, CTWC, & Wellington Asset Holdings $1.5 million plus 6% interest once there is positive quarterly EBITDA from the first plant of Company, or, at its option, may convert that into an equity investment in the first plant of the Company, measured by a percentage of the total cost to build, subject to a minimum equity interest of 1.25% in said plant. On February 28, 2018, the Company entered into a short-term loan with Steven Sadaka, with a principal balance of $100,000 due and payable on May 1, 2018. The note does not accrue interest, however the Company provided 2,000,000 inducement shares to secure the note. These inducement shares were valued at $84,000 and are being amortized over the life of the note. The note’s maturity date was extended to 7/1/2018. If the note is not repaid at maturity, then an additional 5,000,000 shares of common stock will be due. The note was renegotiated during the Company’s Chapter 11 proceedings, and as per the Plan Confirmation, it is agreed that $100,000 is to be paid out of future gross revenues to satisfy this note in full, with no additional shares to be issued. On May 15, 2018, the Company entered into a short term loan with Christopher Jemapete, with a principal balance of $50,000 due and payable on May 16, 2019. The note carried an interest rate of 5% plus the company issued 1,250,000 inducement shares to secure the note as well as 1,000,000 warrants with a $0.10 strike price and with a 5-year expiration. These inducement shares were valued at $36,250 and are being amortized over the life of the note; the warrants had a value of $24,449. On August 25, 2018, this note was restructured to remove the warrants. As of June 30, 2018 accrued interest on this note is $315. The note was renegotiated during the Company’s Chapter 11 proceedings, and as per the Plan Confirmation, it is agreed that $50,315 is to be paid out of future gross revenues. On May 15, 2018, the Company entered into a short term loan with Pamela Jemapete, with a principal balance of $50,000 due and payable on May 16, 2019. The note carried an interest rate of 5% plus the company issued 1,250,000 inducement shares to secure the note as well as 1,000,000 warrants with a $0.10 strike price and with a 5-year expiration. These inducement shares were valued at $36,250 and are being amortized over the life of the note; the warrants had a value of $24,449. On August 25, 2018, this note was restructured to remove the warrants. As of June 30, 2018 accrued interest on this note is $315. The note was renegotiated during the Company’s Chapter 11 proceedings, and as per the Plan Confirmation, it is agreed that $50,315 is to be paid out of future gross revenues. Notes Payable – Other In July 2016, the Company issued a short-term note payable to a third party in conjunction with the Company’s acquisition of the remaining 49% of AMG Energy Group. The note had a principal balance of $96,570 and accrued interest at a rate of six percent (6%) per annum. As of December 31, 2018, and December 31, 2017, the total interest accrued on the note was $14,382 and $8,588 respectively. The note was due on August 4, 2017 and was then in default. The Company renegotiated this note during its Chapter 11 proceedings, and as per the Plan Confirmation, now the $96,570 is to be paid with no interest out of the same 50% of the future net profits of the Company as the notes mentioned above, if any, or discharged to the extent unpaid five years after September 18, 2019. In November 2017, the Company entered into a convertible debenture with Lucas Hoppel, with a principal balance of $143,000 due and payable on May 30, 2018. The note carries an 8% one-time interest charge, a $43,000 original issue discount and a 35% conversion discount to the lowest trade price in the prior twenty-five trading days, after 180 days, in whole or in part at the option of the holder. In addition, the Company provided 500,000 inducement shares to secure the note, and may have to provide additional shares on the note’s 6-month anniversary if the Company’s share price declines. These inducement shares were valued at $39,500 and were amortized over the life of the note. The note can be repaid, without prepayment penalties, within the first 90 days. Thereafter, the note will incur a 120% prepayment penalty of the then outstanding principal and interest due. In May 2018, the company made two principal payments totaling $40,000. The note went into default on June 1, 2018 and incurred a 40% penalty of the outstanding balance immediately prior to the default event. On August 30, 2018, Hoppel sued the Company in Superior Court of the State of California County of San Diego Central District. That case was staid on October 22, 2018 when the Company filed for Chapter 11 protection in the US Bankruptcy Court in the Southern District of Florida. Negotiations took place and a settlement was reached on this note and a subsequent note, and confirmed as part of the Plan Confirmation Order, that Hoppel would be paid a total of $100,000 out of 5% of the future gross revenue of the Company. In February 2018, the Company entered into a convertible debenture with Lucas Hoppel, with a principal balance of $165,000 due and payable on September 21, 2018. The note carries an 8% one-time interest charge, a $15,000 original issue discount and a 40% conversion discount to the lowest trade price in the prior twenty-five trading days, after 180 days, in whole or in part at the option of the holder. In addition, the Company provided 500,000 inducement shares to secure the note. These inducement shares were valued at $14,500, and were amortized over the life of the note. The note can be repaid, without prepayment penalties, within the first 90 days. Thereafter, the note will incur a 120% prepayment penalty of the then outstanding principal and interest due. The Note went into default on June 1, 2018, through a cross default provision with another Note to Hoppel, and incurred a 40% penalty of the outstanding balance immediately prior to the default event. On August 30, 2018, Hoppel sued the Company in Superior Court of the State of California County of San Diego Central District. That case was staid on October 22, 2018 when the Company filed for Chapter 11 protection in the US Bankruptcy Court in the Southern District of Florida. Negotiations took place and a settlement was reached on this note and a prior note, and confirmed as part of the Plan Confirmation Order, that Hoppel would be paid a total of $100,000 out of 5% of the future gross revenue of the Company to settle both notes. On March 27, 2019, the Company entered into an agreement with another creditor, such that its debt will be reduced from $32,000 to $20,000 payable out of future gross revenues, upon the bankruptcy court’s acceptance of the Company’s plan of reorganization. The Plan was confirmed by the Court on September 18, 2019. A summary of all debts that remain of those indicated in the Notes above is as follows: SCHEDULE OF NOTES PAYABLE Notes Payable December 31, 2022 December 31, 2021 Short Term Chapter 11 Settlement $ 50,000 $ 50,000 Long Term Notes Payable from future revenue — Related Party $ 1,700,630 $ 1,700,630 Long Term Notes Payable from future revenue — Other $ 120,000 $ 120,000 Long Term Note Payable from future profits — Related Party $ 820,932 $ 820,932 Long Term Note Payable from future profits — Other $ 96,570 $ 96,570 TOTAL NOTES $ 2,788,132 $ 2,788,132 Of the $2,788,132 due as of September 30, 2022, $2,738,132 is due out of future revenue or future profits. $2,417,502 of the $2,788,132 will be discharged if not paid by September 18, 2024, which is 5 years after the Company exited Chapter 11. The remaining debt that would not be discharged is $370,630, consisting of $200,630 due to related parties, $120,000 due to other, and a $50,000 Chapter 11 settlement.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 7 – STOCKHOLDERS’ EQUITY The total number of shares of capital stock, which the Company has authority to issue, is 1,010 1000 0.001 10 0.001 289,941,623 no In the year ended December 31, 2022, the company issued an aggregate of 812,119 136,550 In the year ended December 31, 2022, the Company issued an aggregate of 77,333 9,773 2,000,000 In the year ended December 31, 2022, 7,000,000 105,000 In the year ended December 31, 2022, 350,000 15,900 In the year ended December 31, 2022, 11,043 In the year ended December 31, 2022, the Company issued 7,786,664 1,168,000 In the year ended December 31, 2022, the Company issued options under its Employee & Directors Stock Option Plan to purchase an aggregate of 2,000,000 ten 0.17 319,327 100,000 12,560,000 1,565,589 In the year ended December 31, 2021, the company issued an aggregate of 515,700 120,152 In the year ended December 31, 2021, the Company issued an aggregate of 1,166,667 72,090 In the year ended December 31, 2021, 13,455,008 9.7 1,302,817 In the year ended December 31, 2021, 350,000 12,900 In the year ended December 31, 2021, 400,000 337,896 In the year ended December 31, 2021, the Company issued 10,543,332 2,260,750 In the year ended December 31, 2021, $ 279,000 7,080,000 In the year ended December 31, 2021, the Company issued options under its Employee & Directors Stock Option Plan to purchase an aggregate of 27,030,000 five ten 0.15 0.30 3,670,193 10,000 450,000 32,319 Share-Based Awards Stock option activity under the 2021 ESOP for the year ending December 31, 2022, is as follows: SCHEDULE OF STOCK OPTION ACTIVITY Option Shares Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value ($0’s) Outstanding as of December 31, 2021 50,034,466 $ 0.13 8.53 $ 6,495,981 Awarded 4,000,000 $ 0.18 7.14 $ 700,000 Exercised 350,000 $ 0.05 - $ 15,900 Expired or Rescinded 2,604,466 $ 0.15 - $ 388,581 Outstanding as of December 31, 2022 51,080,000 $ 0.13 7.87 $ 6,791,500 Vested as of December 31, 2022 24,420,000 $ 0.12 6.98 $ 2,982,250 Option Shares Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value ($0’s) Outstanding as of December 31, 2020 23,957,099 $ 0.09 8.64 $ 2,271,565 Awarded 27,030,000 $ 0.16 8.86 $ 4,341,500 Exercised 750,000 $ 0.05 - $ 40,900 Expired 202,633 $ 0.38 - $ 76,185 Outstanding as of December 31, 2021 50,034,466 $ 0.13 8.53 $ 6,495,981 Vested as of December 31, 2021 12,314,466 $ 0.09 7.35 $ 1,132,981 Warrant activity for the year ending December 31, 2022, is as follows: SCHEDULE OF WARRANT ACTIVITY Warrants Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value ($0’s) Outstanding as of December 31, 2021 28,571,961 $ 0.12 2.17 $ 3,352,149 Awarded 7,863,997 $ 0.25 4.75 $ 1,962,133 Exercised 7,000,000 $ 0.02 - $ 105,000 Expired 5,047,500 $ 0.27 - $ 1,367,875 Outstanding as of December 31, 2022 24,388,458 $ 0.16 2.83 $ 3,841,406 Vested as of December 31, 2022 24,388,458 $ 0.16 2.83 $ 3,841,406 Warrants Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value ($0’s) Outstanding as of December 31, 2020 48,640,723 $ 0.23 2.09 $ 11,178,470 Awarded or received from note conversions 8,960,146 $ 0.06 1.45 $ 524,750 Exercised 13,605,008 $ 0.10 - $ 1,390,317 Expired 15,423,900 $ 0.45 - $ 6,960,755 Outstanding as of December 31, 2021 28,571,961 $ 0.12 2.17 $ 3,352,149 Vested as of December 31, 2021 28,571,961 $ 0.12 2.17 $ 3,352,149

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 8 – INCOME TAXES The reconciliation of income tax benefit at the U.S. statutory rate of 21 SCHEDULE OF RECONCILIATION BETWEEN STATUTORY TAX RATE AND EFFECTIVE TAX RATE 31-Dec-22 31-Dec-21 Statutory federal income tax rate -21 % -21 % State income tax, net of federal benefits -5.5 % -4.46 % Valuation Allowance 26.5 % 25.46 % Income tax provision (benefit) 0 % 0 % The provisional (benefit) for income tax is summarized as follows: SCHEDULE OF INCOME TAX PROVISION 31-Dec-22 31-Dec-21 Federal Current - - Deferred $ (831,638 ) $ (449,255 ) State Current Deferred (217,810 ) $ (95,413 ) Change in valuation allowance 1,049,448 544,668 Income tax provision (benefit) $ - - The tax effects of temporary differences that give rise to the Company’s net deferred tax liability as of December 31, 2022 and 2021 are as follows: SCHEDULE OF TAX EFFECTS OF PRINCIPAL TEMPORARY DIFFERENCES THAT GIVE RISE TO DEFERRED TAX ASSETS 31-Dec-22 31-Dec-21 Years Ended 31-Dec-22 31-Dec-21 Deferred tax asset Net operating loss carryovers (federal) $ 12,752,139 $ 11,243,415 Total deferred tax assets 12,752,139 11,243,415 Valuation Allowance (12,753,278 ) (11,243,415 ) Deferred tax asset, net of allowance $ - $ - As of December 31, 2022, and 2021, the Company had approximately $ 48,121,278 44,161,095 2033 Utilization of the NOLs may be subject to limitation under the Internal Revenue Code Section 382 should there be a greater than 50% ownership change as determined under regulations In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against the entire deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized. On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (the “Tax Act”) was signed into law making significant changes to the Internal Revenue Code. Changes include, but are not limited to, a federal corporate tax rate decrease from 35 21 The Company files U.S. Federal and Florida tax returns that are subject to audit by tax authorities. The Company’s policy is to classify assessments, if any, for tax and related interest and penalties as tax expense.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 - COMMITMENTS AND CONTINGENCIES Litigation The Company is subject, from time to time, to litigation, claims and suits arising in the ordinary course of business. On June 21, 2018, Power Up Lending Group Ltd., sued both the Company and four of its managers, ex-managers, and directors of the Company in the United States District Court for the Eastern District of New York. The case was dropped against the Company and the claim discharged by the bankruptcy court upon Plan Confirmation on September 18, 2019. Power Up has continued a tort case against the individuals. The D&O insurance has agreed to cover the legal defense costs for CEO Ben Slager, CFO Anthony Santelli, as well as ex-Controller Dennis Lenaburg, in this case. Management believed the Complaint was frivolous. On June 28, 2022, Power Up Lending Group withdrew the lawsuit against management. The case is now closed. There has been no financial cost to the Company or its Management team. Leases The Company consolidated its premises into one location on November 1, 2019, and currently leases office and laboratory space in Palm Beach Gardens, FL, that is classified as operating lease right-of-use (“ROU”) assets and operating lease liabilities in the Company’s consolidated balance sheet. ROU assets and lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date for leases exceeding 12 months. The lease period was for twenty-four (24) months from November 1, 2019, to October 31, 2021. This had been extended for one year until October 31, 2022, and was further extended for two more years until October 31, 2024 84,100 3 102,950 3 3,600 ASC 842 was effective for us beginning January 1, 2019. The adoption had a material impact on our consolidated balance sheets, but did not have a material impact on our consolidated income statements. The most significant impact was the recognition of ROU assets and lease liabilities for operating leases. Amortized lease expense for the years ending December 31, 2022, and 2021, were $ 82,814 71,915 The Company recognized the following related to leases in its Consolidated Balance Sheet: SCHEDULE OF LEASE CONSOLIDATED BALANCE SHEET YEAR ENDED December 31, 2022 December 31, 2021 Right of Use Lease Liabilities Current portion 95,172 72,346 Long-term portion 85,983 0 TOTAL 181,155 72,346 As of December 31, 2022, the total future minimum lease payments in respect of leased premises are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS YEAR ENDED MINIMUM DUE 2023 95,172 2024 85,983 2025 0 TOTAL $ 181,155

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 10 – RELATED PARTY TRANSACTIONS Related Transactions The Company follows FASB ASC subtopic 850-10, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. Pursuant to ASC 850-10-20, 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. 1) Short-term notes payable, convertible notes, and contingent liabilities issued to related parties are described in NOTE 6. 2) A board resolution was passed on February 13, 2020, that pledged the pending patents to secure the back pay claims of Ben Slager, CEO, Anthony Santelli, CFO, and Charles Sills, Director. This was done to ensure the continued involvement of management to build the Company while they continue to be owed back pay. The officers and directors for the Company are involved in other business activities and may, in the future, become involved in other business opportunities. If a specific business opportunity becomes available, such persons may face a conflict in selecting between the Company and their other business interest. The Company has not formulated a policy for the resolution of such conflicts.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date the financial statements were available to be issued. Based on this evaluation, the Company has identified the following subsequent events: Subsequent to December 31, 2022, the Company issued 140,000 24,000 Subsequent to December 31, 2022, 2,039,999 Subsequent to December 31, 2022, 2,000,000 Subsequent to December 31, 2022, 5,450,148 72,251 Subsequent to December 31, 2022, 1,885,000 306,599 Subsequent to December 31, 2022, 16,450,000 15,950,000 15 expire in 5 or 10 years 0.16 0.20 2,759,814 Subsequent to December 31, 2022, 3,884,998 582,750 Subsequent to December 31, 2022, the company issued a convertible note to a related party for $ 250,000 1,923,077

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements of the Company were prepared in accordance with generally accepted accounting principles in the U.S. (“U.S. GAAP”).
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries, after elimination of intercompany accounts and transactions. Investments in business entities in which the Company lacks control but has the ability to exercise significant influence over operating and financial policies are accounted for using the equity method. All material intercompany transactions and balances were eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the dates presented and reported amounts of revenues and expenses during the reporting periods presented. Significant estimates inherent in the preparation of the accompanying Consolidated Financial Statements include estimates of impairment assessment of intangible assets and valuation allowance for deferred tax assets. Estimates are based on past experience and other considerations reasonable under the circumstances. Actual results may differ from these estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents All highly liquid investments with maturities of three months or less at the date of purchase are considered to be cash equivalents.
Stock Compensation	Stock Compensation The Company recognizes the cost of all share-based payments under the relevant authoritative accounting guidance. Share-based payments include any remuneration paid by the Company in shares of the Company’s common stock or financial instruments that grant the recipient the right to acquire shares of the Company’s common stock. For share-based payments to employees, which consist only of awards made under the stock option plan described below, the Company accounts for the payments in accordance with the provisions of ASC Topic 718, “Stock Compensation”. Share-based payments to consultants, service providers and other non-employees are accounted for in accordance with ASC Topic 718, ASC Topic 505, “Equity Payments to Non-Employees” or other applicable authoritative guidance.
Stock-based Compensation Valuation Methodology	Stock-based Compensation Valuation Methodology Stock-based compensation resulting from the issuance of common stock is calculated by reference to the valuation of the stock on the date of issuance, the expense being recognized as the compensation is earned. Stock-based compensation expenses related to employee options and warrants granted to non-employees are recognized as the stock options and warrants are earned. The fair value of the stock options or warrants granted is estimated at the grant date, using the Black-Scholes option-pricing model, and the expense is recognized on a straight-line basis over the shorter of the period over which services are to be received or the life of the option or warrant. The grant date fair value of employee share options and similar instruments is estimated using the Black-Scholes option-pricing model on the basis of the fair value of the underlying common stock on the measurement date, adjusted for the unique characteristics of those equity instruments, using the assumptions noted in the table below. The fair value of the common stock is determined by the then-prevailing closing market price. Expected volatility was based on the historical volatility of the Company’s closing day market price per share. The expected term of options and warrants was based upon the life of the option, and the risk-free rate used was based on the U.S. Treasury Daily Yield Curve Rate. The stock compensation issued for services during the years ended December 31, 2022, and December 31, 2021, were valued on the date of issuance. The following assumptions were used in calculations of the Black-Scholes option pricing models for warrant-based stock compensation issued in the years ended December 31, 2022, and December 31, 2021: SCHEDULE OF BLACK-SCHOLES OPTION PRICING MODELS FOR WARRANT-BASED STOCK COMPENSATION 1/5/21 5/18/21 9/13/21 9/30/21 12/13/21 Risk-free interest rate 0.96 % 1.64 % 1.33 % 0.98 % 1.42 % Expected life 10 5 10 5 10 Expected dividends 0 % 0 % 0 % 0 % 0 % Expected volatility 209.98 % 176.37 % 148.35 % 150.25 % 138.97 % ALLM common stock fair value $ 0.124 $ 0.300 $ 0.160 $ 0.255 $ 0.228 1/5/22 4/19/22 6/21/22 9/30/22 12/30/22 Risk-free interest rate 1.71 % 2.93 % 3.38 % 4.06 % 3.99 % Expected life 10 10 5 5 5 Expected dividends 0 % 0 % 0 % 0 % 0 % Expected volatility 133.99 % 133.42 % 134.52 % 128.59 % 124.11 % BIOF common stock fair value $ 0.259 $ 0.165 $ 0.167 $ 0.167 $ 0.145
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is provided for on a straight-line basis over the useful lives of the assets, generally 5 10
Patent Capitalization	Patent Capitalization If a product is currently under research and development and is not currently approved for market, costs incurred in connection with patent applications should generally be expensed in the income statement because there is uncertainty as to the future economic benefit of the asset. Conversely, if a product is approved for market (as is the case of the end product ethanol), or if future economic benefit is probable, or if an alternative future use is available to the Company, then such patent costs can be capitalized and amortized over the expected life of the patent(s). Since the Company’s primary end products are expected to be sugar, ethanol, and SAF, which are in wide use, the Company has determined that it is reasonable to capitalize the patent costs associated with its CTS process.
Research and Development	Research and Development The Company expenses all research and development costs as incurred. For the years ended December 31, 2022, and December 31, 2021, the amounts charged to research and development expenses were $ 2,350,218 1,103,436
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 by: (1) identify the contract (if any) with a customer; (2) identify the performance obligations in the contract (if any); (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract (if any); and (5) recognize revenue when each performance obligation is satisfied. Under ASC 606, revenue is recognized when the following criteria are met: 1. persuasive evidence of an arrangement exists; 2. product has been delivered or the services have been rendered to the customer; 3. the sales price is fixed or determinable; and, 4. collectability of the fee or sales price is reasonably assured. The Company currently has no customers. The Company’s revenues are expected to be derived principally from products sold through joint ventures and corporate owned plants. However, no sales have occurred through those revenue streams to date. The company will recognize revenue when title, ownership, and risk of loss pass to the customer, all of which occurs upon shipment or delivery of the product and is based on the applicable shipping terms.
Convertible Instruments	Convertible Instruments The Company evaluates and accounts for conversion options embedded in convertible instruments in accordance with ASC 815 “Derivatives and Hedging Activities”. Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when we have determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Company records when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. As of December 31, 2022, the Company has no convertible instruments.
Accounting for Derivative Instruments	Accounting for Derivative Instruments The Company issues debentures where the number of shares into which a debenture can be converted is not fixed. (For example, when a debenture converts at a discount to market based on the stock price on the date of conversion.) The Company analyzes the embedded conversion option of the convertible debentures to determine if it should be bifurcated from the host contract and recorded at their fair value. In accounting for derivatives, the Company records a liability representing the estimated present value of the conversion feature considering the historic volatility of the Company’s stock, and a discount representing the imputed interest associated with the beneficial conversion feature. The discount is then amortized over the life of the debenture and the derivative liability is adjusted periodically according to stock price fluctuations. At the time of conversion, any remaining derivative liability is charged to additional paid-in capital. For purposes of determining derivative liability, the Company uses Black-Scholes modeling for computing historic volatility. As of December 31, 2022, the Company has no derivative instruments.
Common Stock Purchase Warrants and Other Derivative Financial Instruments	Common Stock Purchase Warrants and Other Derivative Financial Instruments The Company classifies as equity any contracts that require physical settlement or net-share settlement or provide it with a choice of net-cash settlement or settlement in the Company’s own shares (physical settlement or net-share settlement) provided that such contracts are indexed to its own stock as defined in ASC 815-40 (“Contracts in Entity’s Own Equity”). The Company classifies as assets or liabilities any contracts that require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or give the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses the classification of its common stock purchase warrants and other free-standing derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required.
Investments in non-consolidated affiliates	Investments in non-consolidated affiliates Investments in non-consolidated affiliates are accounted for using the equity method or cost basis depending upon the level of ownership and/or the Company’s ability to exercise significant influence over the operating and financial policies of the investee. When the equity method is used, investments are recorded at original cost and adjusted periodically to recognize the Company’s proportionate share of the investees’ net income or losses after the date of investment. When net losses from an investment are accounted for under the equity method exceed its carrying amount, the investment balance is reduced to zero and additional losses are not provided for. The Company resumes accounting for the investment under the equity method if the entity subsequently reports net income and the Company’s share of that net income exceeds the share of net losses not recognized during the period the equity method was suspended. Investments are written down only when there is clear evidence that a decline in value that is other than temporary has occurred. The Company monitors its investment for impairment at least annually and makes appropriate reductions in the carrying value if it determines that an impairment charge is required based on qualitative and quantitative information. As of December 31, 2022, the Company has no investments in non-consolidated affiliates.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. If events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable, the Company compares the carrying amount of the asset group to future undiscounted net cash flows, excluding interest costs, expected to be generated by the asset group and their ultimate disposition. If the sum of the undiscounted cash flows is less than the carrying value, the impairment to be recognized is measured by the amount by which the carrying amount of the asset group exceeds the fair value of the asset group. Assets to be disposed of are reported at the lower of the carrying amount or fair value, less costs to sell.
Income Taxes	Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company has no material uncertain tax positions for any of the reporting periods presented.
Profit (Loss) per Common Share:	Profit (Loss) per Common Share: Basic profit (loss) per share amounts have been calculated using the weighted-average number of common shares outstanding during each reporting period. Diluted loss per share has been calculated using the weighted-average number of common shares plus the potentially dilutive effect of securities such as outstanding options and warrants. The computation of potential common shares has been performed using the treasury stock method. The warrants and options are antidilutive for all periods presented. When net loss is reported, diluted and basic net loss per share amounts are the same as the impact of potential common shares is antidilutive.
Fair Value Measurements	Fair Value Measurements The Company adopted the provisions of ASC Topic 820, “Fair Value Measurements and Disclosures”, which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The estimated fair value of certain financial instruments, payables to related parties, and accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 — inputs that are unobservable (for example cash flow modeling inputs based on assumptions) At December 31, 2022, the Company did not identify any assets or liabilities that are required to be presented on the balance sheet at fair value in accordance with ASC 825-10.
Recent Accounting Pronouncements	Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations, and cash flows when implemented.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SCHEDULE OF BLACK-SCHOLES OPTION PRICING MODELS FOR WARRANT-BASED STOCK COMPENSATION	The stock compensation issued for services during the years ended December 31, 2022, and December 31, 2021, were valued on the date of issuance. The following assumptions were used in calculations of the Black-Scholes option pricing models for warrant-based stock compensation issued in the years ended December 31, 2022, and December 31, 2021: SCHEDULE OF BLACK-SCHOLES OPTION PRICING MODELS FOR WARRANT-BASED STOCK COMPENSATION 1/5/21 5/18/21 9/13/21 9/30/21 12/13/21 Risk-free interest rate 0.96 % 1.64 % 1.33 % 0.98 % 1.42 % Expected life 10 5 10 5 10 Expected dividends 0 % 0 % 0 % 0 % 0 % Expected volatility 209.98 % 176.37 % 148.35 % 150.25 % 138.97 % ALLM common stock fair value $ 0.124 $ 0.300 $ 0.160 $ 0.255 $ 0.228 1/5/22 4/19/22 6/21/22 9/30/22 12/30/22 Risk-free interest rate 1.71 % 2.93 % 3.38 % 4.06 % 3.99 % Expected life 10 10 5 5 5 Expected dividends 0 % 0 % 0 % 0 % 0 % Expected volatility 133.99 % 133.42 % 134.52 % 128.59 % 124.11 % BIOF common stock fair value $ 0.259 $ 0.165 $ 0.167 $ 0.167 $ 0.145

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	SCHEDULE OF PROPERTY AND EQUIPMENT PROPERTY AND EQUIPMENT Life December 31, 2022 December 31, 2021 Building and Improvements 15 $ 9,370 $ 9,370 Machinery and Equipment 10 $ 512,450 $ 617,578 Furniture and Fixtures 5 $ 13,649 $ 13,649 Computer Equipment 3 $ 11,824 $ 10,901 Property and Equipment, gross $ 547,293 $ 651,497 Less Accumulated Depreciation $ (127,178 ) $ (273,852 ) Property and Equipment $ 420,115 $ 377,645

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE	A summary of all debts that remain of those indicated in the Notes above is as follows: SCHEDULE OF NOTES PAYABLE Notes Payable December 31, 2022 December 31, 2021 Short Term Chapter 11 Settlement $ 50,000 $ 50,000 Long Term Notes Payable from future revenue — Related Party $ 1,700,630 $ 1,700,630 Long Term Notes Payable from future revenue — Other $ 120,000 $ 120,000 Long Term Note Payable from future profits — Related Party $ 820,932 $ 820,932 Long Term Note Payable from future profits — Other $ 96,570 $ 96,570 TOTAL NOTES $ 2,788,132 $ 2,788,132

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
SCHEDULE OF STOCK OPTION ACTIVITY	Stock option activity under the 2021 ESOP for the year ending December 31, 2022, is as follows: SCHEDULE OF STOCK OPTION ACTIVITY Option Shares Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value ($0’s) Outstanding as of December 31, 2021 50,034,466 $ 0.13 8.53 $ 6,495,981 Awarded 4,000,000 $ 0.18 7.14 $ 700,000 Exercised 350,000 $ 0.05 - $ 15,900 Expired or Rescinded 2,604,466 $ 0.15 - $ 388,581 Outstanding as of December 31, 2022 51,080,000 $ 0.13 7.87 $ 6,791,500 Vested as of December 31, 2022 24,420,000 $ 0.12 6.98 $ 2,982,250 Option Shares Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value ($0’s) Outstanding as of December 31, 2020 23,957,099 $ 0.09 8.64 $ 2,271,565 Awarded 27,030,000 $ 0.16 8.86 $ 4,341,500 Exercised 750,000 $ 0.05 - $ 40,900 Expired 202,633 $ 0.38 - $ 76,185 Outstanding as of December 31, 2021 50,034,466 $ 0.13 8.53 $ 6,495,981 Vested as of December 31, 2021 12,314,466 $ 0.09 7.35 $ 1,132,981
SCHEDULE OF WARRANT ACTIVITY	Warrant activity for the year ending December 31, 2022, is as follows: SCHEDULE OF WARRANT ACTIVITY Warrants Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value ($0’s) Outstanding as of December 31, 2021 28,571,961 $ 0.12 2.17 $ 3,352,149 Awarded 7,863,997 $ 0.25 4.75 $ 1,962,133 Exercised 7,000,000 $ 0.02 - $ 105,000 Expired 5,047,500 $ 0.27 - $ 1,367,875 Outstanding as of December 31, 2022 24,388,458 $ 0.16 2.83 $ 3,841,406 Vested as of December 31, 2022 24,388,458 $ 0.16 2.83 $ 3,841,406 Warrants Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value ($0’s) Outstanding as of December 31, 2020 48,640,723 $ 0.23 2.09 $ 11,178,470 Awarded or received from note conversions 8,960,146 $ 0.06 1.45 $ 524,750 Exercised 13,605,008 $ 0.10 - $ 1,390,317 Expired 15,423,900 $ 0.45 - $ 6,960,755 Outstanding as of December 31, 2021 28,571,961 $ 0.12 2.17 $ 3,352,149 Vested as of December 31, 2021 28,571,961 $ 0.12 2.17 $ 3,352,149

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
SCHEDULE OF RECONCILIATION BETWEEN STATUTORY TAX RATE AND EFFECTIVE TAX RATE	SCHEDULE OF RECONCILIATION BETWEEN STATUTORY TAX RATE AND EFFECTIVE TAX RATE 31-Dec-22 31-Dec-21 Statutory federal income tax rate -21 % -21 % State income tax, net of federal benefits -5.5 % -4.46 % Valuation Allowance 26.5 % 25.46 % Income tax provision (benefit) 0 % 0 %
SCHEDULE OF INCOME TAX PROVISION	The provisional (benefit) for income tax is summarized as follows: SCHEDULE OF INCOME TAX PROVISION 31-Dec-22 31-Dec-21 Federal Current - - Deferred $ (831,638 ) $ (449,255 ) State Current Deferred (217,810 ) $ (95,413 ) Change in valuation allowance 1,049,448 544,668 Income tax provision (benefit) $ - -
SCHEDULE OF TAX EFFECTS OF PRINCIPAL TEMPORARY DIFFERENCES THAT GIVE RISE TO DEFERRED TAX ASSETS	The tax effects of temporary differences that give rise to the Company’s net deferred tax liability as of December 31, 2022 and 2021 are as follows: SCHEDULE OF TAX EFFECTS OF PRINCIPAL TEMPORARY DIFFERENCES THAT GIVE RISE TO DEFERRED TAX ASSETS 31-Dec-22 31-Dec-21 Years Ended 31-Dec-22 31-Dec-21 Deferred tax asset Net operating loss carryovers (federal) $ 12,752,139 $ 11,243,415 Total deferred tax assets 12,752,139 11,243,415 Valuation Allowance (12,753,278 ) (11,243,415 ) Deferred tax asset, net of allowance $ - $ -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
SCHEDULE OF LEASE CONSOLIDATED BALANCE SHEET	The Company recognized the following related to leases in its Consolidated Balance Sheet: SCHEDULE OF LEASE CONSOLIDATED BALANCE SHEET YEAR ENDED December 31, 2022 December 31, 2021 Right of Use Lease Liabilities Current portion 95,172 72,346 Long-term portion 85,983 0 TOTAL 181,155 72,346
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS	As of December 31, 2022, the total future minimum lease payments in respect of leased premises are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS YEAR ENDED MINIMUM DUE 2023 95,172 2024 85,983 2025 0 TOTAL $ 181,155

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated losses	$ 52,781,586	$ 48,821,403

SCHEDULE OF BLACK-SCHOLES OPTIO

SCHEDULE OF BLACK-SCHOLES OPTION PRICING MODELS FOR WARRANT-BASED STOCK COMPENSATION (Details) - Warrant [Member] - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Issuance Date 01/05/2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate		0.96%
Expected life		10 years
Expected dividends		0%
Expected volatility		209.98%
BIOF common stock fair value		$ 0.124
Issuance Date 05/18/2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate		1.64%
Expected life		5 years
Expected dividends		0%
Expected volatility		176.37%
BIOF common stock fair value		$ 0.300
Issuance Date 09/13/2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate		1.33%
Expected life		10 years
Expected dividends		0%
Expected volatility		148.35%
BIOF common stock fair value		$ 0.160
Issuance Date 09/30/2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate		0.98%
Expected life		5 years
Expected dividends		0%
Expected volatility		150.25%
BIOF common stock fair value		$ 0.255
Issuance Date 12/13/2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate		1.42%
Expected life		10 years
Expected dividends		0%
Expected volatility		138.97%
BIOF common stock fair value		$ 0.228
Issuance Date 1/05/2022 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate	1.71%
Expected life	10 years
Expected dividends	0%
Expected volatility	133.99%
BIOF common stock fair value	$ 0.259
Issuance Date 4/19/2022 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate	2.93%
Expected life	10 years
Expected dividends	0%
Expected volatility	133.42%
BIOF common stock fair value	$ 0.165
Issuance Date 6/21/2022 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate	3.38%
Expected life	5 years
Expected dividends	0%
Expected volatility	134.52%
BIOF common stock fair value	$ 0.167
Issuance Date 9/30/2022 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate	4.06%
Expected life	5 years
Expected dividends	0%
Expected volatility	128.59%
BIOF common stock fair value	$ 0.167
Issuance Date 12/30/2022 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate	3.99%
Expected life	5 years
Expected dividends	0%
Expected volatility	124.11%
BIOF common stock fair value	$ 0.145

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Research and development expenses	$ 2,350,218	$ 1,103,436
Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	5 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	10 years

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	$ 547,293	$ 651,497
Less Accumulated Depreciation	(127,178)	(273,852)
Property and Equipment	420,115	377,645
Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	$ 9,370	9,370
Estimated Useful Lives	15 years
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	$ 512,450	617,578
Estimated Useful Lives	10 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	$ 13,649	13,649
Estimated Useful Lives	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	$ 11,824	$ 10,901
Estimated Useful Lives	3 years

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Depreciation	$ 55,601	$ 52,692
Purchase value	547,293	651,497
Laboratory Equipment And Machinery [Member]
Property, Plant and Equipment [Line Items]
Disposal of laboratory equipment and machinery	1,185
Purchase value	240,898	44,063
Accumulated depreciation	199,614	10,579
Loss on disposal of assets	$ 40,099	$ 33,484

PATENTS (Details Narrative)

PATENTS (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Finite-Lived Patents, Gross	$ 222,109	$ 154,758

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Short Term Chapter 11 Settlement	$ 50,000	$ 50,000
Long Term Notes Payable from future revenue — Related Party	1,700,630	1,700,630
Long Term Notes Payable from future revenue — Other	120,000	120,000
Long Term Note Payable from future profits — Related Party	820,932	820,932
Long Term Note Payable from future profits — Other	96,570	96,570
TOTAL NOTES	$ 2,788,132	$ 2,788,132

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Option Shares Outstanding, Exercised	350,000	350,000
Option Shares Outstanding, Vested	12,560,000	460,000
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Option Shares Outstanding, Beginning balance	50,034,466	23,957,099
Weighted Average Exercise Price, Beginning balance	$ 0.13	$ 0.09
Weighted Average Remaining Contractual Term (years), Beginning balance	8 years 6 months 10 days	8 years 7 months 20 days
Aggregate Intrinsic Value, Beginning balance	$ 6,495,981	$ 2,271,565
Option Shares Outstanding, Awarded	4,000,000	27,030,000
Weighted Average Exercise Price, Awarded	$ 0.18	$ 0.16
Weighted Average Remaining Contractual Term (years), Awarded	7 years 1 month 20 days	8 years 10 months 9 days
Aggregate Intrinsic Value, Awarded	$ 700,000	$ 4,341,500
Option Shares Outstanding, Exercised	350,000	750,000
Weighted Average Exercise Price, Exercised	$ 0.05	$ 0.05
Aggregate Intrinsic Value, Exercised	$ 15,900	$ 40,900
Option Shares Outstanding, Expired	2,604,466	202,633
Weighted Average Exercise Price, Expired	$ 0.15	$ 0.38
Aggregate Intrinsic Value, Expired	$ 388,581	$ 76,185
Option Shares Outstanding, Ending balance	51,080,000	50,034,466
Weighted Average Exercise Price, Ending balance	$ 0.13	$ 0.13
Weighted Average Remaining Contractual Term (years), Ending balance	7 years 10 months 13 days	8 years 6 months 10 days
Aggregate Intrinsic Value, Ending balance	$ 6,791,500	$ 6,495,981
Option Shares Outstanding, Vested	24,420,000	12,314,466
Weighted Average Exercise Price, Vested	$ 0.12	$ 0.09
Weighted Average Remaining Contractual Term (years), Vested	6 years 11 months 23 days	7 years 4 months 6 days
Aggregate Intrinsic Value, Vested	$ 2,982,250	$ 1,132,981

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants Outstanding, Exercised		13,455,008
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants Outstanding, Beginning balance	28,571,961	48,640,723
Weighted Average Exercise Price, Beginning balance	$ 0.12	$ 0.23
Weighted Average Remaining Contractual Term (years), Beginning balance	2 years 2 months 1 day	2 years 1 month 2 days
Aggregate Intrinsic Value, Beginning balance	$ 3,352,149	$ 11,178,470
Warrants Outstanding, awarded	7,863,997	8,960,146
Weighted Average Exercise Price, Issued	$ 0.25	$ 0.06
Weighted Average Remaining Contractual Term (years), Issued	4 years 9 months	1 year 5 months 12 days
Aggregate Intrinsic Value, Issued	$ 1,962,133	$ 524,750
Warrants Outstanding, Exercised	7,000,000	13,605,008
Weighted Average Exercise Price, Exercised	$ 0.02	$ 0.10
Aggregate Intrinsic Value, Exercised	$ 105,000	$ 1,390,317
Warrants Outstanding, Expired	5,047,500	15,423,900
Weighted Average Exercise Price, Expired	$ 0.27	$ 0.45
Aggregate Intrinsic Value, Expired	$ 1,367,875	$ 6,960,755
Warrants Outstanding, Ending balance	24,388,458	28,571,961
Weighted Average Exercise Price, Ending balance	$ 0.16	$ 0.12
Weighted Average Remaining Contractual Term (years), Ending balance	2 years 9 months 29 days	2 years 2 months 1 day
Aggregate Intrinsic Value, Ending balance	$ 3,841,406	$ 3,352,149
Warrants Outstanding, Vested	24,388,458	28,571,961
Weighted Average Exercise Price, Vested	$ 0.16	$ 0.12
Weighted Average Remaining Contractual Term (years), Vested	2 years 9 months 29 days	2 years 2 months 1 day
Aggregate Intrinsic Value, Vested	$ 3,841,406	$ 3,352,149

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Capital units, authorized	1,010,000,000
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Common stock, shares outstanding	289,941,623	274,003,883
Preferred stock, shares issued	0	0
Issuance of common stock for services, shares	812,119	515,700
Stock issued during period value warrants for services	$ 136,550	$ 120,152
Stock issued during period, shares, issued for services, shares	77,333
Unvested warrants issued	2,000,000
Warrants exercised share, shares	7,000,000
Warrants exercised	$ 105,000	$ 1,302,817
Stock options were exercised using the cashless exercise, shares	350,000	350,000
Stock options exercised	$ 15,900	$ 12,900
Stock options exercised, shares	11,043
Number of shares vested	12,560,000	460,000
Number of warrant exercised		13,455,008
Warrants excerise price per share		$ 9.7
Proceeds from warrant		$ 1,302,817
Issuance of common stock in exchange for debt		$ 279,000
Issuance of common stock in exchange for debt, shares		7,080,000
Employee and directors stock option plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
share based payment award options	2,000,000	27,030,000
Vesting period	10 years
Exercised period	$ 0.17
Value of share based payment award options	$ 319,327	$ 3,670,193
Share-based compensation arrangement by share-based payment award, options, vested and expected to vest, outstanding, number	100,000
Number of shares vested	12,560,000	10,000
Share-based compensation arrangement by share-based payment award, options, vested and expected to vest, outstanding, aggregate intrinsic value	$ 1,565,589	$ 32,319
Additional number of options		450,000
Employee and directors stock option plan [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Vesting period		5 years
Exercised period		$ 0.15
Employee and directors stock option plan [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Vesting period		10 years
Exercised period		$ 0.30
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period value warrants for services	$ 9,773	$ 72,090
Stock issued during period, shares, issued for services, shares		1,166,667
Number of warrant exercised	7,000,000	13,605,008
Private placements [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period, shares, new issues	7,786,664	10,543,332
Stock issued during period, value, new issues	$ 1,168,000	$ 2,260,750
Cashless exercise [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock options were exercised using the cashless exercise, shares		400,000
Stock options were exercised using the cashless exercise		337,896

SCHEDULE OF RECONCILIATION BETW

SCHEDULE OF RECONCILIATION BETWEEN STATUTORY TAX RATE AND EFFECTIVE TAX RATE (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	(21.00%)	(21.00%)
State income tax, net of federal benefits	(5.50%)	(4.46%)
Valuation Allowance	26.50%	25.46%
Income tax provision (benefit)	0%	0%

SCHEDULE OF INCOME TAX PROVISIO

SCHEDULE OF INCOME TAX PROVISION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Current
Deferred	(831,638)	(449,255)
Deferred	(217,810)	(95,413)
Change in valuation allowance	(1,049,448)	(544,668)
Income tax provision (benefit)

SCHEDULE OF TAX EFFECTS OF PRIN

SCHEDULE OF TAX EFFECTS OF PRINCIPAL TEMPORARY DIFFERENCES THAT GIVE RISE TO DEFERRED TAX ASSETS (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred tax asset
Net operating loss carryovers (federal)	$ 12,752,139	$ 11,243,415
Total deferred tax assets	12,752,139	11,243,415
Valuation Allowance	(12,753,278)	(11,243,415)
Deferred tax asset, net of allowance

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)		12 Months Ended
	Dec. 22, 2017	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards [Line Items]
Reconciliation of income tax benefit U.S.statutory rate		21%	21%
Operating loss carryovers, expiration date		2033
Operating loss carryovers, limitations on use		Utilization of the NOLs may be subject to limitation under the Internal Revenue Code Section 382 should there be a greater than 50% ownership change as determined under regulations
Maximum [Member]
Operating Loss Carryforwards [Line Items]
Reconciliation of income tax benefit U.S.statutory rate	35%
Minimum [Member]
Operating Loss Carryforwards [Line Items]
Reconciliation of income tax benefit U.S.statutory rate		21%
Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryovers		$ 48,121,278	$ 44,161,095

SCHEDULE OF LEASE CONSOLIDATED

SCHEDULE OF LEASE CONSOLIDATED BALANCE SHEET (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Current portion	$ 95,172	$ 72,346
Long-term portion	85,983	0
TOTAL	$ 181,155	$ 72,346

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS (Details)	Dec. 31, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2023	$ 95,172
2024	85,983
2025	0
TOTAL	$ 181,155

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Annual rent	$ 84,100
Percentage of increase in rent per year	3%
Operating costs	$ 3,600
Amortization expense	$ 82,814	$ 71,915
Office and Laboratory Space [Member]
Property, Plant and Equipment [Line Items]
Lease extension period	This had been extended for one year until October 31, 2022, and was further extended for two more years until October 31, 2024
Percentage of increase in rent per year	3%
Annual rent	$ 102,950

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Subsequent Event [Line Items]
Issuance of common stock for services		812,119	515,700
Issuance of common stock for services		$ 136,550	$ 120,152
Cashless exercise of stock options, shares		350,000	350,000
Employee stock option value		$ 120,900	$ 1,315,717
Number of shares vested		12,560,000	460,000
Equity Option [Member]
Subsequent Event [Line Items]
Cashless exercise of stock options, shares		350,000	750,000
Number of shares vested		24,420,000	12,314,466
Employee stock option		$ 2,982,250	$ 1,132,981
Number of employee stock option issued		4,000,000	27,030,000
Common Stock [Member]
Subsequent Event [Line Items]
Issuance of common stock for services		812,119	515,700
Issuance of common stock for services		$ 812	$ 516
Cashless exercise of stock options, shares			337,896
Warrant [Member]
Subsequent Event [Line Items]
Issuance of common stock for services		$ 9,773	$ 72,090
Subsequent Event [Member]
Subsequent Event [Line Items]
Stock options expired	2,000,000
Employee stock option value	$ 72,251
Number of shares vested	15
Employee stock option	$ 2,759,814
Number of employee stock option issued	16,450,000
Number of shares unvested	15,950,000
Description of vesting period	expire in 5 or 10 years
Number of shares issued for private placement	3,884,998
Proceeds from issuance of private placement	$ 582,750
Subsequent Event [Member] | Related Party [Member]
Subsequent Event [Line Items]
Convertible note	$ 250,000
Conversion of convertible note into shares	1,923,077
Subsequent Event [Member] | Minimum [Member]
Subsequent Event [Line Items]
Share price	$ 0.16
Subsequent Event [Member] | Maximum [Member]
Subsequent Event [Line Items]
Share price	$ 0.20
Subsequent Event [Member] | Equity Option [Member]
Subsequent Event [Line Items]
Cashless exercise of stock options, shares	5,450,148
Number of shares vested	1,885,000
Employee stock option	$ 306,599
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Issuance of common stock for services	140,000
Issuance of common stock for services	$ 24,000
Subsequent Event [Member] | Warrant [Member]
Subsequent Event [Line Items]
Number of warrants expired	2,039,999