NutraLife BioSciences (NLBS) 10-Q 21 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2022 shares
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	000-55144
Entity Registrant Name	NUTRALIFE BIOSCIENCES, INC.
Entity Central Index Key	0001563463
Entity Tax Identification Number	46-1482900
Entity Incorporation, State or Country Code	FL
Entity Address, Address Line One	6601 Lyons Road
Entity Address, Address Line Two	Suite L-6
Entity Address, City or Town	Coconut Creek
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33073
City Area Code	888
Local Phone Number	509-8901
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	176,623,223

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current Assets:
Cash and cash equivalents	$ 431,713	$ 135,769
Accounts receivable, net of allowance for doubtful accounts in the amount of $0 and $0	48,717	44,198
Inventories	373,204	309,334
Prepaid and other current assets	19,918	28,997
Total current assets	873,552	518,298
Property and equipment, net	2,231,352	2,265,196
Operating lease right-of-use assets	520,713	449,155
Investments	1,283,326	383,326
Deposit on equity and license agreement		675,000
License, net	861,110
Intangible asset, net	227,704	525,150
Other assets	35,000	35,000
Total Assets	6,032,757	4,851,125
Current Liabilities:
Accounts payable	192,268	283,164
Accrued expenses (related party $266,041 and $148,552)	1,433,443	1,043,891
Deferred revenue	25,045	70,521
Liability for stock to be issued		265,500
Current portion of finance leases		17,161
Current portion of operating lease liability	218,860	141,911
Notes payable, net of unamortized discount of $52,084 and $200,542 (related party $1,000,000 and $1,000,000)	2,548,067	2,621,506
Other current liabilities	33,000	33,000
Total current liabilities	4,450,683	4,476,654
Long-term Liabilities:
Notes payable - SBA, net of current portion	10,000	10,000
Operating lease liability, net of current portion	341,859	350,887
Revenue share agreements payable	3,545,502	725,000
Finance leases, net of current portion		1,114
Total liabilities	8,348,044	5,563,655
Mezzanine Equity
Preferred stock; $0.0001 par value, authorized 10,000 shares, 1,000 shares Series A issued and outstanding	1	1
Stockholders’ Equity
Preferred stock value
Common stock; $0.0001 par value, 499,990,000 authorized shares; 176,623,223 and 171,398,834 shares issued and outstanding	17,656	17,133
Additional paid-in-capital	48,387,996	46,828,644
Accumulated deficit	(50,720,940)	(47,558,308)
Total stockholders’ deficit	(2,315,287)	(712,530)
Total Liabilities, Mezzanine Equity, and Stockholders’ Deficit	$ 6,032,757	$ 4,851,125

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Allowance for doubtful accounts	$ 0	$ 0
Accrued expenses related party	266,041	148,552
Notes payable, unamortized discount	52,084	200,542
Notes payable related parties current	$ 1,000,000	$ 1,000,000
Temporary equity, par or stated value per share	$ 0.0001	$ 0.0001
Temporary equity, shares authorized	10,000	10,000
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000	10,000
Common stock, shares par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	499,990,000	499,990,000
Common stock, shares issued	176,623,223	171,398,834
Common stock, shares outstanding	176,623,223	171,398,834
Series A Preferred Stock [Member]
Temporary equity, shares issued	1,000	1,000
Temporary equity, shares outstanding	1,000	1,000
Preferred stock, shares outstanding	1,000	1,000
Series B Preferred Stock [Member]
Preferred stock, shares issued	32	27
Preferred stock, shares outstanding	32	27

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Sales	$ 115,149	$ 70,655	$ 251,462	$ 246,124
Cost of Sales	20,587	43,568	148,377	175,852
Gross Profit	94,562	27,087	103,085	70,272
Operating expenses
Advertising and Promotion	4,690	6,386	18,822	14,452
Stock-based compensation		120,000	390,515	2,514,514
General and administrative	473,265	406,918	1,309,813	1,306,192
Depreciation and amortization	61,867	33,691	207,880	93,099
Total operating expenses	539,822	566,995	1,927,030	3,928,257
Loss from operations	(445,260)	(539,908)	(1,823,945)	(3,857,985)
Other Income (Expense)
Other income (expense)	257	1,446	26,171	3,444
Income from sublease	55,400	30,000	84,100	50,000
Income from debt forgiveness				244,700
Finance costs	(788,378)	(179,795)	(1,448,958)	(1,440,173)
Total other income (expense)	(732,721)	(148,349)	(1,338,687)	(1,142,029)
Loss before income taxes	(1,177,981)	(688,257)	(3,162,632)	(5,000,014)
Income tax expense
Net loss	$ (1,177,981)	$ (688,257)	$ (3,162,632)	$ (5,000,014)
Net loss per weighted average common share - basic and diluted	$ (0.01)	$ 0	$ (0.01)	$ (0.03)
Number of weighted average shares outstanding - basic and diluted	175,721,138	167,747,292	174,989,060	163,246,035

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 1		$ 16,036	$ 42,015,874	$ (41,730,801)	$ 301,110
Beginning balance, shares at Dec. 31, 2020	1,000	20	160,419,488
Preferred stock issued for services				164,524		164,524
Preferred stock issued for services, shares		10
Net loss					(2,501,086)	(2,501,086)
Warrants issued in connection with debt financing				199,100		199,100
Warrants issued as compensation				2,029,990		2,029,990
Ending balance, value at Mar. 31, 2021	$ 1		$ 16,036	44,409,488	(44,231,887)	193,638
Ending balance, shares at Mar. 31, 2021	1,000	30	160,419,488
Beginning balance, value at Dec. 31, 2020	$ 1		$ 16,036	42,015,874	(41,730,801)	301,110
Beginning balance, shares at Dec. 31, 2020	1,000	20	160,419,488
Net loss						(5,000,014)
Ending balance, value at Sep. 30, 2021	$ 1		$ 16,814	46,369,881	(46,730,815)	(344,119)
Ending balance, shares at Sep. 30, 2021	1,000	27	168,215,501
Beginning balance, value at Mar. 31, 2021	$ 1		$ 16,036	44,409,488	(44,231,887)	193,638
Beginning balance, shares at Mar. 31, 2021	1,000	30	160,419,488
Net loss					(1,810,671)	(1,810,671)
Warrants issued in connection with debt conversion				962,176		962,176
Common stock issued in connection with debt conversions and accrued interest			$ 199	159,585		159,784
Common stock issued in connection with debt conversions and accrued interest, shares			1,997,312
Warrants issued as compensation				200,000		200,000
Common stock and warrants issued for cash			$ 241	192,759		193,000
Common stock and warrants issued for cash, shares			2,412,500
Ending balance, value at Jun. 30, 2021	$ 1		$ 16,476	45,924,008	(46,042,558)	(102,073)
Ending balance, shares at Jun. 30, 2021	1,000	30	164,829,300
Shares issued for services			$ 100	119,900		120,000
Shares issued for service, shares			1,000,000
Net loss					(688,257)	(688,257)
Conversion series B Preferred Stock to Common Stock			$ 44			44
Conversion series B preferred stock to common stock, shares			448,701
Warrants issued in connection with debt financing				171,167		171,167
Common stock and warrants issued for cash			$ 194	154,806		155,000
Common stock and warrants issued for cash, shares			1,937,500
Ending balance, value at Sep. 30, 2021	$ 1		$ 16,814	46,369,881	(46,730,815)	(344,119)
Ending balance, shares at Sep. 30, 2021	1,000	27	168,215,501
Beginning balance, value at Dec. 31, 2021	$ 1		$ 17,133	46,828,644	(47,558,308)	(712,530)
Beginning balance, shares at Dec. 31, 2021	1,000	27	171,398,834
Preferred stock issued for services				106,940		106,940
Preferred stock issued for services, shares		8
Warrants issued in connection with debt exchange				225,000		225,000
Shares and warrants issued for cash			$ 138	109,862		110,000
Shares and warrants issued for cash, shares			1,375,000
Shares issued for services			$ 110	108,490		108,600
Shares issued for service, shares			1,100,000
Net loss					(1,084,213)	(1,084,213)
Ending balance, value at Mar. 31, 2022	$ 1		$ 17,381	47,378,936	(48,642,521)	(1,246,203)
Ending balance, shares at Mar. 31, 2022	1,000	35	173,873,834
Beginning balance, value at Dec. 31, 2021	$ 1		$ 17,133	46,828,644	(47,558,308)	(712,530)
Beginning balance, shares at Dec. 31, 2021	1,000	27	171,398,834
Net loss						(3,162,632)
Ending balance, value at Sep. 30, 2022	$ 1		$ 17,656	48,387,996	(50,720,940)	(2,315,287)
Ending balance, shares at Sep. 30, 2022	1,000	32	176,623,223
Beginning balance, value at Mar. 31, 2022	$ 1		$ 17,381	47,378,936	(48,642,521)	(1,246,203)
Beginning balance, shares at Mar. 31, 2022	1,000	35	173,873,834
Shares issued for services			$ 174,974
Shares issued for service, shares			1,825,000
Net loss					(900,438)	(900,438)
Common stock and warrants issued for services			$ 182	174,792		174,974
Common stock and warrants issued for services, shares			1,825,000
Conversion series B Preferred Stock to Common Stock			$ 45			45
Conversion series B preferred stock to common stock, shares		(3)	448,701
Warrants issued in connection with debt conversion				204,165		204,165
Ending balance, value at Jun. 30, 2022	$ 1		$ 17,608	47,757,893	(49,542,959)	(1,767,457)
Ending balance, shares at Jun. 30, 2022	1,000	32	176,147,535
Net loss					(1,177,981)	(1,177,981)
Conversion series B preferred stock to common stock, shares			475,688
Warrants issued in connection with debt conversion				20,869		20,869
Warrants issued in connection with revenue share agreements				571,227		571,227
Common stock issued in connection with debt conversions and accrued interest			$ 48	38,007		38,055
Common stock issued in connection with debt conversions and accrued interest, shares			475,688
Ending balance, value at Sep. 30, 2022	$ 1		$ 17,656	$ 48,387,996	$ (50,720,940)	$ (2,315,287)
Ending balance, shares at Sep. 30, 2022	1,000	32	176,623,223

Consolidated Condensed Statemen

Consolidated Condensed Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
OPERATING ACTIVITIES
Net loss	$ (3,162,632)	$ (5,000,014)
Adjustments to reconcile net loss to net cash used in operating activities:
Income from debt forgiveness		(244,700)
Depreciation	37,044	44,372
Warrants issued in connection with finance costs	429,165	962,176
Warrants issued in connection with revenue share agreements	571,227
Stock-based compensation	390,515	2,514,514
Amortization of debt discount	200,900	297,325
Amortization of right of use asset	137,486	157,104
Amortization of intangible asset	31,946	48,726
Amortization of license	138,890
Bad debt recoveries	(11,800)
Changes in operating assets and liabilities:
Accounts receivable	7,325	67,279
Inventories	(63,870)	(3,030)
Prepaid expenses	9,079
Accounts payable	(90,896)	29,816
Accrued expenses	420,797	191,575
Deferred revenue	(45,476)	160,816
Customer deposits		(22,700)
Operating lease liabilities	(141,123)	(162,545)
Net Cash Used in Operating Activities	(1,141,333)	(959,286)
INVESTING ACTIVITIES
Purchase of property and equipment	(3,200)
Purchase of license	(1,000,000)
Purchase of investment	(225,000)
Net cash used in Investing Activities	(1,228,200)
FINANCING ACTIVITIES
Proceeds from SBA financing		243,275
Proceeds from debt issuances	449,010	512,500
Proceeds from revenue share agreements	2,360,000
Common stock and warrants issued for cash	110,000	348,000
Payments on revenue share agreements	(5,198)
Payments of debt	(230,060)
Payments on finance leases	(18,275)	(14,729)
Net Cash Provided by Financing Activities	2,665,477	1,089,046
NET CHANGE IN CASH AND CASH EQUIVALENTS	295,944	129,760
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	135,769	742
CASH AND CASH EQUIVALENTS AT END OF PERIOD	431,713	130,502
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for income taxes
Cash paid for interest
SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES
Right of use asset addition under ASC 842	209,044
Operating lease liabilities under ASC 842	209,044
Debt and accrued interest converted to equity	38,055	159,784
Warrants issued for the issuance of debt	$ 450,034	$ 370,267

NATURE OF OPERATIONS AND CONSOL

NATURE OF OPERATIONS AND CONSOLIDATION	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS AND CONSOLIDATION	NOTE 1 - NATURE OF OPERATIONS AND CONSOLIDATION NutraLife BioSciences, Inc. (“We” or the “Company”) is the producer and distributor of nutritional supplements that uses micro molecular formulae and a utilization of an oral spray to provide faster and more efficient absorption. Our products are sold to private label distributers who sell the products we manufacture under their own brand name as well as under our own brand name.

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with Generally Accepted Accounting Principles (“GAAP”) in the United States of America (“U.S.”) as promulgated by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) and with the rules and regulations of the U.S Securities and Exchange Commission (“SEC”). In our opinion, the accompanying unaudited condensed consolidated financial statements contain all adjustments (which are of a normal recurring nature) necessary for a fair presentation. Interim results are not necessarily indicative of results for a full year. Therefore, the interim unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021, from which the accompanying condensed consolidated balance sheet dated December 31, 2021 was derived. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries: Precision Analytic Testing, LLC, NutraDerma Technologies, Inc., PhytoChem Technologies, Inc., and TransDermalRX, Inc. We operate as one reportable segment. All intercompany transactions and balances have been eliminated in consolidation. Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”), which requires an entity to assess impairment of its financial instruments based on its estimate of expected credit losses. Since the issuance of ASU 2016-13, the FASB released several amendments to improve and clarify the implementation guidance. In November 2019, the FASB issued ASU 2019-10, “Financial Instruments - Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates”, which amended the effective date of the various topics. As the Company is a smaller reporting company, the provisions of ASU 2016-13 and the related amendments are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022 (quarter ending March 31, 2023 for the Company). Entities are required to apply these changes through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements and related disclosures. NOTE 2 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued Effective January 1, 2021, the Company adopted ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (“ASU 2019-12”), which is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements and related disclosures. Effective January 1, 2021, the Company Adopted ASU 2020-06, “Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity,” using a modified retrospective approach which simplifies and clarifies certain calculation and presentation matters related to convertible equity and debt instruments. Specifically, ASU-2020-06 removes requirements to separately account for conversion features as a derivative under ASC Topic 815 and removing the requirement to account for beneficial conversion features on such instruments. Accounting Standards Update 2020-06 also provides clearer guidance surrounding disclosure of such instruments and provides specific guidance for how such instruments are to be incorporated in the calculation of Diluted EPS. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements and related disclosures. Management does not believe that any other recently issued, but not yet effective, accounting standard if currently adopted would have a material effect on the accompanying consolidated financial statements. Use of Estimates The preparation of the condensed consolidated 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 at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Cash and cash Equivalents The Company considers all highly liquid debt instruments purchased with an original maturity of three months or less to be cash equivalents. Cash equivalents as of September 30, 2022 consisted of a money market account. Inventories Inventories are stated at lower of cost or net realizable value utilizing the weighted average method of valuation and consist of raw materials and finished goods. The Company reduces inventory on hand to its net realizable value on an item-by-item basis when it is apparent that the expected realizable value of an inventory item falls below its original cost. A charge to cost of sales results when the estimated net realizable value of specific inventory items declines below cost. Management regularly reviews the Company’s inventories for such declines in value. Inventory consists of the following: SCHEDULE OF INVENTORIES September 30, 2022 December 31, 2021 Raw Materials $ 75,762 $ 60,630 Finished Goods 297,442 248,704 Inventories $ 373,204 $ 309,334 NOTE 2 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued Allowance for Doubtful Accounts We establish the existence of bad debts through a review of several factors including historical collection experience, current aging status of the customer accounts, and financial condition of our customers. The allowance for doubtful accounts is $ 0 Property and Equipment All property and equipment are recorded at cost and depreciated over their estimated useful lives, generally three, seven and twelve years, using the straight-line method. Upon sale or retirement, the cost and related accumulated depreciation are eliminated from their respective accounts, and the resulting gain or loss is included in the results of operations. Repairs and maintenance charges, which do not increase the useful lives of the assets, are charged to operations as incurred. Leasehold improvements are amortized over their estimated useful lives or the remaining term of the lease, whichever is shorter. Impairment of Long-Lived Assets A long-lived asset is tested for impairment whenever events or changes in circumstances indicate that its carrying value amount may not be recoverable. An impairment loss is recognized when the carrying amount of the asset exceeds the sum of the undiscounted cash flows resulting from its use and eventual disposition. The impairment loss is measured as the amount by which the carrying amount of the long-lived assets exceeds its fair value. Impairment charges would be included with costs and expenses in the Company’s condensed consolidated statements of operations and would result in reduced carrying amounts of the related assets on the Company’s condensed consolidated balance sheets. No Revenue Recognition The Company accounts for revenue under the guidance of FASB ASC 606, “Revenue from Contracts from Customers” (“ASC 606”). ASC 606 prescribes a five-step model that focuses on transfer of control and entitlement to payment when determining the amount of revenue to be recognized. Under the new guidance, an entity is required to perform the following five steps: (1) identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when (or as) the entity satisfies a performance obligation. The Company generates revenues from the sale of products. The product is invoiced, and the revenue is recognized upon shipment or once transfer of risk has passed to the customer, which is the point at which the Company has satisfied its performance obligation. Payments received in advance from customers are recorded as customer deposits until earned, at which time revenue is recognized. We recognize certain revenues under bill and hold arrangements with certain customers when the Company has fulfilled all of its performance obligations, the units are segregated for the specific customer only, and the goods are ready for physical transfer to the customer in accordance with their defined contract delivery schedule. For any requested bill and hold arrangement, we make an evaluation as to whether the bill and hold arrangement qualifies for revenue recognition. The customer must initiate the request for the bill and hold arrangement. The customer must make a fixed commitment to purchase the items. The risk of ownership is passed to the customer, and payment terms are not modified. As of September 30, 2022, there were no revenues under bill and hold arrangements. NOTE 2 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued The Company’s revenues accounted for under ASC 606 do not require significant estimates or judgements based on the nature of the Company’s revenue. The Company’s contracts do not include multiple performance obligations or variable consideration. All of the Company’s sales resulted from contracts with customers for the three and nine months ended September 30, 2022 and 2021. Income Taxes The Company recorded no the Company continues to provide a valuation allowance against its net deferred tax assets since the Company believes it is more than likely than not that its deferred tax assets will not be realized. Net Loss Per Share Basic loss per share excludes dilution and is computed by dividing the loss attributable to stockholders by the weighted-average number of shares outstanding for the period. Diluted loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that shared in the earnings of the Company. Diluted loss per share is computed by dividing the loss available to stockholders by the weighted average number of shares outstanding for the period and dilutive potential shares outstanding unless consideration of such dilutive potential shares would result in anti-dilution. The following equity and debt securities were excluded from the computation of net loss per share. SCHEDULE OF ANTI-DILUTIVE EXCLUDED FROM COMPUTATION OF NET LOSS PER SHARE September 30,2022 September 30,2021 (Shares) (Shares) Warrants 90,378,575 94,487,348 Series B Preferred Stock 4,786,144 4,038,309 Convertible notes payable, and accrued interest 7,903,894 10,341,666 Antidilutive Securities 103,068,613 108,867,323 Related Party Transactions All transactions with related parties are in the normal course of operations and are measured at the exchange amount. See note 8 for further details. Leases The Company accounts for leases under FASB ASU 2016-02, “Leases” (ASC 842) and other associated standards, which defines a lease as any contract that conveys the right to use a specific asset for a period of time in exchange for consideration. ASC 842 requires the recognition of the right-of-use assets and related operating and finance lease liabilities on the balance sheet and the disclosure of key information about certain leasing arrangements. As permitted by ASC 842, the Company elected the adoption date of January 1, 2019, which is the initial date of application. As a result, the consolidated balance sheet prior to January 1, 2019 was not restated. Under ASC 842, all leases are required to be recorded on the balance sheet and are classified as either operating leases or finance leases (formerly called capital leases). The lease classification affects the expense recognition in the income statement. Operating lease charges are recorded entirely in operating expenses. Finance lease charges are split, where amortization of the right-of-use asset is recorded in operating expenses and an implied interest component is recorded in interest expense. Leases are classified as a finance lease if any of the following criteria are met: 1. The lease transfers ownership of the underlying asset to the lessee by the end of the lease term. 2. The lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise. 3. The lease term is for the major part of the remaining economic life of the underlying asset. 4. The present value of the sum of lease payments and any residual value guaranteed by the lessee equals or exceeds substantially all of the fair value of the underlying asset. 5. The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. NOTE 2 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued For any leases that do not meet the criteria identified above for finance leases, the Company treats such leases as operating leases. As of September 30, 2022, the Company has two operating leases. Under the ASC 842, both finance and operating leases are reflected on the balance sheet as lease or “right-of -use” assets and lease liabilities. There are some exceptions, which the Company has elected in its accounting policies. For leases with terms of twelve months or less, or below the Company’s general capitalization policy threshold, the Company elects an accounting policy to not recognize lease assets and lease liabilities for all asset classes. The Company recognizes lease expense for such leases generally on a straight-line basis over the lease term. The Company determines if a contract is a lease at the inception of the arrangement. The Company reviews all options to extend, terminate, or purchase its right-of-use assets at the inception of the lease and accounts for these options when they are reasonably certain to be exercised. Certain leases contain non-lease components, such as common area maintenance, which are generally accounted for separately. In general, the Company will assess if non-lease components are fixed and determinable, or variable, when determining if the component should be included in the lease liability. For purposes of calculating the present value of the lease obligations, the Company utilizes the implicit interest rate within the lease agreement when known and/or determinable, and otherwise utilizes its incremental borrowing rate at the time of the lease agreement. The related right-of-use asset is initially measured at cost, which primarily comprises of the initial amount of the lease liability. Lease expense for operating leases consists of the lease payments plus any initial direct costs and is recognized on a straight-line basis over the lease term. Included in lease expense are any variable lease payments incurred in the period that were not included in the initial lease liability. Lease expense for finance leases consists of the amortization of the right-of-use asset on a straight-line basis over the lease term and interest expense determined on an amortized cost basis. The lease payments are allocated between a reduction of the lease liability and interest expense. Intangible Asset Intangible asset represents the value assigned to intellectual property and is amortized based on the economic benefit expected to be realized. Cost Investments The Company accounts for investments using the cost method of accounting if the Company’s ownership in the investee is less than 20% and the Company cannot exert any substantial influence over the management and operations of the investee and the investment has no easily determinable fair value. The investment is therefore held at historical cost on the condensed consolidated balance sheet. The Company periodically reviews the investments for other than temporary declines in fair value below cost and more frequently when events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. As of September 30, 2022, the Company believes the carrying value of its cost method investments were recoverable in all material respects.

LIQUIDITY AND GOING CONCERN CON

LIQUIDITY AND GOING CONCERN CONSIDERATIONS	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY AND GOING CONCERN CONSIDERATIONS	NOTE 3 - LIQUIDITY AND GOING CONCERN CONSIDERATIONS Our condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. We sustained a net loss of $ 3,162,632 50,720,940 NOTE 3 - LIQUIDITY AND GOING CONCERN CONSIDERATIONS Continued The Company is currently in the process of raising capital to complete and finalize the build-out of its facility in Deerfield Beach for the purpose of consolidating its operations. The structure of the capital raise is currently in development. The Company is continuing its path to profitability through increased business development, marketing and sales of the Company’s multiple lines of topical, ingestible and skincare health and wellness products. In January 2022, the Company entered into a license and ownership agreement in an effort to expand its sales and customer base. Refer to Note 6 for details. Failure to successfully continue to grow operational revenues could harm our profitability and adversely affect our financial condition and results of operations. We face all of the risks inherent in a new business, including the need for significant additional capital, management’s potential underestimation of initial and ongoing costs, and potential delays and other problems in connection with establishing sales channels. We are continuing our plan to further grow and expand operations and seek sources of capital to pay our contractual obligations as they come due. Management believes that its current operating strategy will provide the opportunity for us to continue as a going concern as long as we are able to obtain additional financing; however, there is no assurance this will occur. The accompanying consolidated financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 4 – PROPERTY AND EQUIPMENT, NET A summary of property and equipment is as follows: SUMMARY OF PROPERTY AND EQUIPMENT September 30, 2022 December 31, 2021 Furniture and equipment $ 1,959,694 $ 1,959,694 Leasehold improvements 843,928 840,728 Property and equipment, at cost 2,803,622 2,800,422 Less: accumulated depreciation (572,270 ) (535,226 ) Property and equipment,net $ 2,231,352 $ 2,265,196 Depreciation expense for the three months ended September 30, 2022 and 2021, totaled $ 12,348 17,449 Depreciation expense for the nine months ended September 30, 2022 and 2021 totaled $ 37,044 44,372

INTANGIBLE ASSET, NET

INTANGIBLE ASSET, NET	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSET, NET	NOTE 5 – INTANGIBLE ASSET, NET In February 2019, the Company acquired certain intellectual property consisting of patent rights. The aggregate purchase price paid in connection with the patent purchase was $ 714,640 130,000 3,300,000 0.177 584,640 Of the 3,300,000 shares, 1,800,000 shares were provided at closing and 1,500,000 were to be provided one year thereafter 265,500 265,500 8 7,852 16,242 31,946 48,726 221,436 189,490 SCHEDULE OF ESTIMATE AMORTIZATION EXPENSE 2022 (remainder of year) $ 7,852 2023 31,407 2024 31,407 2025 31,407 2026 31,407 Thereafter 94,224 Estimated Amortization Expense $ 227,704 NOTE 5 – INTANGIBLE ASSET, NET, Continued There is no License The acquired license is amortized over its estimated useful life of three years. Refer to Note 6 for further details. Amortization expense for the three months ended September 30, 2022 totaled $ 41,667 138,890 SCHEDULE OF ESTIMATE ANNUAL AMORTIZATION EXPENSE 2 $ 3 2022 (Remainder of year) $ 83,333 2023 333,333 2024 319,445 2025 125,000 Estimated Amortization Expense $ 861,111

INVESTMENTS

INVESTMENTS	9 Months Ended
	Sep. 30, 2022
Investments, All Other Investments [Abstract]
INVESTMENTS	NOTE 6 – INVESTMENTS Distribution Agreement On November 2, 2020 in connection with a manufacturing, distribution and sales agreement with a third party distributor (the “Distributor”), the Company issued 12.5 250 1,000 On the first business day following the 180-day anniversary of closing, if the share price of the Distributor is less than $ 4.00 1 250,000 4.00 1 250,000 As of September 30, 2022 and December 31, 2021, the Company was entitled to 3,831,169 The Company determined to initially value the convertible preferred stock investment using the Black-Scholes option pricing model using the following inputs: stock price: $ 4.00 4.00 one year 0.13% The Company made this investment to realize strategic benefits for its business, rather than to generate income or capital gains. Because the Company owns less than 20% The investment balance as of September 30, 2022 and December 31, 2021 was $ 383,326 no NOTE 6 – INVESTMENTS Continued Investment and License In November 2021, the Company negotiated terms of a non-exclusive sub-license agreement with a third party (the “Party”) whereby the Party will grant the Company a limited, non-exclusive authority to purchase, distribute, market, make, and sell products in which the Party has authorized the Company to produce on a case-by-case basis, for a period of three years from the effective date of the definitive agreement. In exchange for the license, the Company agreed to pay $ 450,000 20% 225,000 6,000,000 225,000 675,000 In January 2022, the Company entered into a definitive agreement with the Party. The definitive agreement defined an initial term of three years from December 30, 2021, with options to renew. The Company made additional payments to the Party in January in the amount of $ 725,000 1,400,000 500,000 900,000 In September 2022, the Company made an additional payment of $ 500,000 Through September 30, 2022, the Company received $ 11,550 5,198 The Company made this investment to realize strategic benefits for its business, rather than to generate income or capital gains. Because the Company owns less than 20% The investment balance as of September 30, 2022 was $ 900,000 no

ACCRUED EXPENSES

ACCRUED EXPENSES	9 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
ACCRUED EXPENSES	NOTE 7 – ACCRUED EXPENSES A summary of accrued expenses is as follows: SCHEDULE OF ACCRUED EXPENSES September 30, 2022 December 31, 2021 (Unaudited) Officer – Bonus $ 700,500 $ 540,500 Accrued Expenses – Other 3,037 30,912 Accrued Interest – Related Parties 266,041 148,552 Accrued Interest 300,065 230,203 Accrued Rent 4,252 - Accrued Legal Settlement (See Note 12) 50,000 Other Current Liabilities 109,548 93,724 Accrued expenses $ 1,433,443 $ 1,043,891

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 8 – NOTES PAYABLE Notes Payable During the nine-month period ended September 30, 2022, the Company received proceeds aggregating $ 414,010 due dates in March through May 2024 10% 22% 31,681 During the nine-month period ended September 30, 2022 the Company entered into a Note Exchange Agreement with one of its noteholders whereby the noteholder exchanged his promissory notes into 475,688 30,000 8,055 1,902,752 0.08 two years 114,165 two years 146.4 zero 2.5 In April 2022, one of the notes and related accrued interest was exchanged for a revenue share agreement pursuant to a Note Exchange Agreement. See Note 9 for further information. In August 2022, a third party advanced $ 30,000 Convertible Note Payable to Shareholder In June 2019, the Company entered into an Investment Agreement that included a secured convertible 5.75% 1,000,000 10 Included in the Investment Agreement is a royalty agreement whereby the investor received 500,000 shares of the Company’s common stock and will be entitled to a royalty of 8.5% from the revenue generated from the “collateral processors” while the principal is outstanding and 5% thereafter on the first two collateral processors for a period of 10 years In addition to the collateral, the note is secured by a Pledge Agreement from a related-party that included a mortgage lien on certain real property as additional collateral. The collateral processors are not yet in service. Therefore, revenue generated from them and the related royalties due cannot be estimated at this time and will be expensed as incurred in the future. The Company is currently in default of this note, however, the parties are in negotiation to reach settlement terms. In March 13, 2022 Nutralife Biosciences and Frank Cannarozzo entered into an agreement to exchange a note payable with a principal of 30,000 38,055 475,688 Debt Discounts Total amortization associated with all debt discounts was $ 42,826 200,900 116,178 297,325

REVENUE SHARE AGREEMENTS

REVENUE SHARE AGREEMENTS	9 Months Ended
	Sep. 30, 2022
Revenue Share Agreements
REVENUE SHARE AGREEMENTS	NOTE 9 – REVENUE SHARE AGREEMENTS During the year ended December 31, 2021, the Company entered into two revenue share agreements with third party investors (“Investors”) and received an aggregate of $ 725,000 During the nine month period ended September 30, 2022, the Company entered into four Note Exchange Agreements with its noteholders whereby the noteholders exchanged their promissory notes into revenue share agreements. The amounts exchanged were an aggregate of $ 457,000 of principal and $ 18,700 of accrued interest for a total amount of $ 475,700 . In addition, the Company received $ 1,760,000 in cash proceeds for revenue share agreements. During the three months ended September 30, 2022, the Company verbally agreed to exchange a portion of one of the Investors’ revenue share agreements for a note payable in the amount of $ 10,000 The proceeds are non-refundable. In exchange, the Investors are entitled to a percentage of revenue collected by the Company as a result of its investments, ranging from 0.05% to 50% until the Investors’ proceeds are repaid, and 0.03% to 30% thereafter. As additional consideration, the Company issued 5,000,000 0.08 two years 260,860 two years 221.5% zero 3.58% Gummy Revenue Share During the three-month period ended September 30, 2022, the Company entered into two revenue share agreements with third party investors (“Gummy Investors”) and received an aggregate of $ 600,000 The proceeds are non-refundable. In exchange, the Gummy Investors are entitled to a percentage of revenue collected by the Company as a result of its sale of edible gummy products, ranging from $0.015 to $0.06 per unit until the Gummy Investors’ proceeds are repaid, and $0.01 to $0.06 per unit thereafter. As additional consideration, the Company issued 8,000,000 0.08 0.10 two years 310,367 two years 221.5 zero 3.48 3.58

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 10 - STOCKHOLDERS’ EQUITY During the quarter ended March 31, 2022, the Company issued 1,100,000 108,600 During the quarter ended March 31, 2022, the Company issued 1,375,000 1,375,000 110,000 0.08 During the quarter ended June 30, 2022, the Company issued 1,825,000 174,974 During the quarter ended September 30, 2022, the company issued 475,688 38,055 Preferred Stock The Company’s board of directors is authorized to issue, at any time, without further stockholder approval, up to 10,000 Series A Preferred Stock (“Series A Preferred”) On November 30, 2012, the board of directors of the Company created Series A Preferred. The Series A Preferred has the following rights and preferences: 1. The shares are not entitled to dividends or liquidation preferences. 2. Each share has voting rights equal to 500,000 shares of the Company’s common stock. 3. So long as Series A Preferred shares are outstanding, the Company cannot take certain actions (as defined in the certificate of designation) without the consent of the holders of 100% of the Series A Preferred shares. On November 30, 2012, Edgar Ward, the Company’s President, CEO, and director, was granted 1,000 1,000 1,000 As of September 30, 2022 and December 31,2021, 1,000 Series B Convertible Preferred Stock (“Series B Preferred”) On September 30, 2020, the Company designated 110 149,567 4.99% In March, 2022, the Company issued 8 106,940 In April 2022, a shareholder converted three shares of Series B Preferred stock into 448,701 As of September 30, 2022 and December 31, 2021, 32 27

LEASES

LEASES	9 Months Ended
	Sep. 30, 2022
Leases
LEASES	NOTE 11 – LEASES In conjunction with the guidance for leases, as defined by the FASB with ASU 2016-02, Leases The Company leases their office and warehouse facilities located in in Coconut Creek, Florida under a non-cancelable operating lease agreement. In January 2022, the lease term has been renewed for three years expire in February 2025 In June 2017, the Company entered into a lease for an additional facility located in Deerfield Beach, Florida under a non-cancelable operating lease. The term of the lease is for 86 As of September 2022, the Company rents office and warehouse space located in Onalaska, Wisconsin, on a month-to-month basis for $ 2,589 In addition to rent, the Company pays certain insurance, maintenance, and other costs related to its leased spaces. As of December 31, 2021, in the condensed consolidated balance sheet, the Company has recorded right-of-use assets of $ 449,155 492,798 141,911 As of September 30, 2022, in the condensed consolidated balance sheet, the Company has right-of-use assets of $ 520,713 560,719 218,860 The weighted average remaining lease term is 29 10% The following table presents a reconciliation of the undiscounted future minimum lease payments remaining under the operating lease reported as operating lease liability on the condensed consolidated balance sheet as of September 30, 2022. SCHEDULE OF OPERATING LEASES UNDISCOUNTED FUTURE MINIMUM LEASE PAYMENTS Undiscounted future minimum lease payments: 2022 (remainder of year) $ 65,000 2023 267,000 2024 275,000 2025 47,000 Total undiscounted future minimum lease payments 654,000 Less: amount representing imputed interest (93,281 ) Operating lease liability $ 560,719 Supplemental cash flow information related to leases is as follows, for the nine months ended September 30, SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES 2022 2021 Cash paid for amounts included in the measurement of operating lease liabilities $ 300,888 $ 421,517 Lease expense for the operating leases was $ 106,458 98,953 292,162 287,448 Finance Leases: The Company has acquired certain equipment under agreements that are classified as finance leases. The cost of the equipment under finance leases is included in the balance sheet as property and equipment. The finance lease equipment was approximately $ 0 110,000 15,663 12,786

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12 - COMMITMENTS AND CONTINGENCIES The Company is subject to asserted claims and liabilities that arise in the ordinary course of business. The Company maintains insurance policies to mitigate potential losses from these actions. In the opinion of management, the amount of the ultimate liability with respect to those actions will not materially affect the Company’s financial position or results of operations. Litigations applicable to the Company are discussed as follows. Ortiz v. the Company 50,000 Hamilton v. the Company: 150,000 Native American Partners v. the Company

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS In October 2022 the Company entered into note agreement for an amount of $ 50,000 250,000 0.10 two years In October 2022, the Company issued 137,700 262,000 11,000 0.08 two years

DISCLOSURE OF PRIOR PERIOD FINA

DISCLOSURE OF PRIOR PERIOD FINANCIAL STATEMENT CHANGES	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
DISCLOSURE OF PRIOR PERIOD FINANCIAL STATEMENT CHANGES	NOTE 14 - DISCLOSURE OF PRIOR PERIOD FINANCIAL STATEMENT CHANGES The Company recorded additional finance costs of $ 962,176 The following tables illustrate the change and financial impact on the various line items impacted on the unaudited condensed consolidated financial statements as of September 30, 2021 and for the nine months ended September 30, 2021. Unaudited Condensed Consolidated Balance Sheet as of September 30, 2021 and Unaudited Condensed Consolidated Statement of Changes in Stockholders’ Equity (Deficit) for the Nine Months Ended September 30, 2021 SCHEDULE OF CORRECTIONS AND PRIOR PERIOD ADJUSTMENTS As Reported Adjustment As Corrected Three Months and Nine Months Ended September 30, 2021 As Reported Adjustment As Corrected Additional paid-in-capital 45,407,705 962,176 45,639,881 Accumulated deficit (45,768,639 ) (962,176 ) (46,730,815 ) Unaudited Condensed Consolidated Statement of Operations for the Nine Months Ended September 30, 2021 As Reported Adjustment As Corrected Nine Months Ended September 30, 2021 As Reported Adjustment As Corrected Finance costs (477,977 ) (962,176 ) (1,440,173 ) Total other income (expense) (179,853 ) (962,176 ) (1,142,029 ) Loss before income taxes (4,037,838 ) (962,176 ) (5,000,014 ) Net loss (4,037,838 ) (962,176 ) (5,000,014 ) Net loss per weighted average common share - basic and diluted (0.02 ) (0.01 ) (0.03 )

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with Generally Accepted Accounting Principles (“GAAP”) in the United States of America (“U.S.”) as promulgated by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) and with the rules and regulations of the U.S Securities and Exchange Commission (“SEC”). In our opinion, the accompanying unaudited condensed consolidated financial statements contain all adjustments (which are of a normal recurring nature) necessary for a fair presentation. Interim results are not necessarily indicative of results for a full year. Therefore, the interim unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021, from which the accompanying condensed consolidated balance sheet dated December 31, 2021 was derived.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries: Precision Analytic Testing, LLC, NutraDerma Technologies, Inc., PhytoChem Technologies, Inc., and TransDermalRX, Inc. We operate as one reportable segment. All intercompany transactions and balances have been eliminated in consolidation.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”), which requires an entity to assess impairment of its financial instruments based on its estimate of expected credit losses. Since the issuance of ASU 2016-13, the FASB released several amendments to improve and clarify the implementation guidance. In November 2019, the FASB issued ASU 2019-10, “Financial Instruments - Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates”, which amended the effective date of the various topics. As the Company is a smaller reporting company, the provisions of ASU 2016-13 and the related amendments are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022 (quarter ending March 31, 2023 for the Company). Entities are required to apply these changes through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements and related disclosures. NOTE 2 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued Effective January 1, 2021, the Company adopted ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (“ASU 2019-12”), which is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements and related disclosures. Effective January 1, 2021, the Company Adopted ASU 2020-06, “Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity,” using a modified retrospective approach which simplifies and clarifies certain calculation and presentation matters related to convertible equity and debt instruments. Specifically, ASU-2020-06 removes requirements to separately account for conversion features as a derivative under ASC Topic 815 and removing the requirement to account for beneficial conversion features on such instruments. Accounting Standards Update 2020-06 also provides clearer guidance surrounding disclosure of such instruments and provides specific guidance for how such instruments are to be incorporated in the calculation of Diluted EPS. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements and related disclosures. Management does not believe that any other recently issued, but not yet effective, accounting standard if currently adopted would have a material effect on the accompanying consolidated financial statements.
Use of Estimates	Use of Estimates The preparation of the condensed consolidated 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 at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.
Cash and cash Equivalents	Cash and cash Equivalents The Company considers all highly liquid debt instruments purchased with an original maturity of three months or less to be cash equivalents. Cash equivalents as of September 30, 2022 consisted of a money market account.
Inventories	Inventories Inventories are stated at lower of cost or net realizable value utilizing the weighted average method of valuation and consist of raw materials and finished goods. The Company reduces inventory on hand to its net realizable value on an item-by-item basis when it is apparent that the expected realizable value of an inventory item falls below its original cost. A charge to cost of sales results when the estimated net realizable value of specific inventory items declines below cost. Management regularly reviews the Company’s inventories for such declines in value. Inventory consists of the following: SCHEDULE OF INVENTORIES September 30, 2022 December 31, 2021 Raw Materials $ 75,762 $ 60,630 Finished Goods 297,442 248,704 Inventories $ 373,204 $ 309,334 NOTE 2 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts We establish the existence of bad debts through a review of several factors including historical collection experience, current aging status of the customer accounts, and financial condition of our customers. The allowance for doubtful accounts is $ 0
Property and Equipment	Property and Equipment All property and equipment are recorded at cost and depreciated over their estimated useful lives, generally three, seven and twelve years, using the straight-line method. Upon sale or retirement, the cost and related accumulated depreciation are eliminated from their respective accounts, and the resulting gain or loss is included in the results of operations. Repairs and maintenance charges, which do not increase the useful lives of the assets, are charged to operations as incurred. Leasehold improvements are amortized over their estimated useful lives or the remaining term of the lease, whichever is shorter.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets A long-lived asset is tested for impairment whenever events or changes in circumstances indicate that its carrying value amount may not be recoverable. An impairment loss is recognized when the carrying amount of the asset exceeds the sum of the undiscounted cash flows resulting from its use and eventual disposition. The impairment loss is measured as the amount by which the carrying amount of the long-lived assets exceeds its fair value. Impairment charges would be included with costs and expenses in the Company’s condensed consolidated statements of operations and would result in reduced carrying amounts of the related assets on the Company’s condensed consolidated balance sheets. No
Revenue Recognition	Revenue Recognition The Company accounts for revenue under the guidance of FASB ASC 606, “Revenue from Contracts from Customers” (“ASC 606”). ASC 606 prescribes a five-step model that focuses on transfer of control and entitlement to payment when determining the amount of revenue to be recognized. Under the new guidance, an entity is required to perform the following five steps: (1) identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when (or as) the entity satisfies a performance obligation. The Company generates revenues from the sale of products. The product is invoiced, and the revenue is recognized upon shipment or once transfer of risk has passed to the customer, which is the point at which the Company has satisfied its performance obligation. Payments received in advance from customers are recorded as customer deposits until earned, at which time revenue is recognized. We recognize certain revenues under bill and hold arrangements with certain customers when the Company has fulfilled all of its performance obligations, the units are segregated for the specific customer only, and the goods are ready for physical transfer to the customer in accordance with their defined contract delivery schedule. For any requested bill and hold arrangement, we make an evaluation as to whether the bill and hold arrangement qualifies for revenue recognition. The customer must initiate the request for the bill and hold arrangement. The customer must make a fixed commitment to purchase the items. The risk of ownership is passed to the customer, and payment terms are not modified. As of September 30, 2022, there were no revenues under bill and hold arrangements. NOTE 2 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued The Company’s revenues accounted for under ASC 606 do not require significant estimates or judgements based on the nature of the Company’s revenue. The Company’s contracts do not include multiple performance obligations or variable consideration. All of the Company’s sales resulted from contracts with customers for the three and nine months ended September 30, 2022 and 2021.
Income Taxes	Income Taxes The Company recorded no the Company continues to provide a valuation allowance against its net deferred tax assets since the Company believes it is more than likely than not that its deferred tax assets will not be realized.
Net Loss Per Share	Net Loss Per Share Basic loss per share excludes dilution and is computed by dividing the loss attributable to stockholders by the weighted-average number of shares outstanding for the period. Diluted loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that shared in the earnings of the Company. Diluted loss per share is computed by dividing the loss available to stockholders by the weighted average number of shares outstanding for the period and dilutive potential shares outstanding unless consideration of such dilutive potential shares would result in anti-dilution. The following equity and debt securities were excluded from the computation of net loss per share. SCHEDULE OF ANTI-DILUTIVE EXCLUDED FROM COMPUTATION OF NET LOSS PER SHARE September 30,2022 September 30,2021 (Shares) (Shares) Warrants 90,378,575 94,487,348 Series B Preferred Stock 4,786,144 4,038,309 Convertible notes payable, and accrued interest 7,903,894 10,341,666 Antidilutive Securities 103,068,613 108,867,323
Related Party Transactions	Related Party Transactions All transactions with related parties are in the normal course of operations and are measured at the exchange amount. See note 8 for further details.
Leases	Leases The Company accounts for leases under FASB ASU 2016-02, “Leases” (ASC 842) and other associated standards, which defines a lease as any contract that conveys the right to use a specific asset for a period of time in exchange for consideration. ASC 842 requires the recognition of the right-of-use assets and related operating and finance lease liabilities on the balance sheet and the disclosure of key information about certain leasing arrangements. As permitted by ASC 842, the Company elected the adoption date of January 1, 2019, which is the initial date of application. As a result, the consolidated balance sheet prior to January 1, 2019 was not restated. Under ASC 842, all leases are required to be recorded on the balance sheet and are classified as either operating leases or finance leases (formerly called capital leases). The lease classification affects the expense recognition in the income statement. Operating lease charges are recorded entirely in operating expenses. Finance lease charges are split, where amortization of the right-of-use asset is recorded in operating expenses and an implied interest component is recorded in interest expense. Leases are classified as a finance lease if any of the following criteria are met: 1. The lease transfers ownership of the underlying asset to the lessee by the end of the lease term. 2. The lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise. 3. The lease term is for the major part of the remaining economic life of the underlying asset. 4. The present value of the sum of lease payments and any residual value guaranteed by the lessee equals or exceeds substantially all of the fair value of the underlying asset. 5. The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. NOTE 2 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued For any leases that do not meet the criteria identified above for finance leases, the Company treats such leases as operating leases. As of September 30, 2022, the Company has two operating leases. Under the ASC 842, both finance and operating leases are reflected on the balance sheet as lease or “right-of -use” assets and lease liabilities. There are some exceptions, which the Company has elected in its accounting policies. For leases with terms of twelve months or less, or below the Company’s general capitalization policy threshold, the Company elects an accounting policy to not recognize lease assets and lease liabilities for all asset classes. The Company recognizes lease expense for such leases generally on a straight-line basis over the lease term. The Company determines if a contract is a lease at the inception of the arrangement. The Company reviews all options to extend, terminate, or purchase its right-of-use assets at the inception of the lease and accounts for these options when they are reasonably certain to be exercised. Certain leases contain non-lease components, such as common area maintenance, which are generally accounted for separately. In general, the Company will assess if non-lease components are fixed and determinable, or variable, when determining if the component should be included in the lease liability. For purposes of calculating the present value of the lease obligations, the Company utilizes the implicit interest rate within the lease agreement when known and/or determinable, and otherwise utilizes its incremental borrowing rate at the time of the lease agreement. The related right-of-use asset is initially measured at cost, which primarily comprises of the initial amount of the lease liability. Lease expense for operating leases consists of the lease payments plus any initial direct costs and is recognized on a straight-line basis over the lease term. Included in lease expense are any variable lease payments incurred in the period that were not included in the initial lease liability. Lease expense for finance leases consists of the amortization of the right-of-use asset on a straight-line basis over the lease term and interest expense determined on an amortized cost basis. The lease payments are allocated between a reduction of the lease liability and interest expense.
Intangible Asset	Intangible Asset Intangible asset represents the value assigned to intellectual property and is amortized based on the economic benefit expected to be realized.
Cost Investments	Cost Investments The Company accounts for investments using the cost method of accounting if the Company’s ownership in the investee is less than 20% and the Company cannot exert any substantial influence over the management and operations of the investee and the investment has no easily determinable fair value. The investment is therefore held at historical cost on the condensed consolidated balance sheet. The Company periodically reviews the investments for other than temporary declines in fair value below cost and more frequently when events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. As of September 30, 2022, the Company believes the carrying value of its cost method investments were recoverable in all material respects.

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
SCHEDULE OF INVENTORIES	SCHEDULE OF INVENTORIES September 30, 2022 December 31, 2021 Raw Materials $ 75,762 $ 60,630 Finished Goods 297,442 248,704 Inventories $ 373,204 $ 309,334
SCHEDULE OF ANTI-DILUTIVE EXCLUDED FROM COMPUTATION OF NET LOSS PER SHARE	SCHEDULE OF ANTI-DILUTIVE EXCLUDED FROM COMPUTATION OF NET LOSS PER SHARE September 30,2022 September 30,2021 (Shares) (Shares) Warrants 90,378,575 94,487,348 Series B Preferred Stock 4,786,144 4,038,309 Convertible notes payable, and accrued interest 7,903,894 10,341,666 Antidilutive Securities 103,068,613 108,867,323

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
SUMMARY OF PROPERTY AND EQUIPMENT	A summary of property and equipment is as follows: SUMMARY OF PROPERTY AND EQUIPMENT September 30, 2022 December 31, 2021 Furniture and equipment $ 1,959,694 $ 1,959,694 Leasehold improvements 843,928 840,728 Property and equipment, at cost 2,803,622 2,800,422 Less: accumulated depreciation (572,270 ) (535,226 ) Property and equipment,net $ 2,231,352 $ 2,265,196

INTANGIBLE ASSET, NET (Tables)

INTANGIBLE ASSET, NET (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF ESTIMATE AMORTIZATION EXPENSE	SCHEDULE OF ESTIMATE AMORTIZATION EXPENSE 2022 (remainder of year) $ 7,852 2023 31,407 2024 31,407 2025 31,407 2026 31,407 Thereafter 94,224 Estimated Amortization Expense $ 227,704
SCHEDULE OF ESTIMATE ANNUAL AMORTIZATION EXPENSE	SCHEDULE OF ESTIMATE ANNUAL AMORTIZATION EXPENSE 2 $ 3 2022 (Remainder of year) $ 83,333 2023 333,333 2024 319,445 2025 125,000 Estimated Amortization Expense $ 861,111

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED EXPENSES	A summary of accrued expenses is as follows: SCHEDULE OF ACCRUED EXPENSES September 30, 2022 December 31, 2021 (Unaudited) Officer – Bonus $ 700,500 $ 540,500 Accrued Expenses – Other 3,037 30,912 Accrued Interest – Related Parties 266,041 148,552 Accrued Interest 300,065 230,203 Accrued Rent 4,252 - Accrued Legal Settlement (See Note 12) 50,000 Other Current Liabilities 109,548 93,724 Accrued expenses $ 1,433,443 $ 1,043,891

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2022
Leases
SCHEDULE OF OPERATING LEASES UNDISCOUNTED FUTURE MINIMUM LEASE PAYMENTS	The following table presents a reconciliation of the undiscounted future minimum lease payments remaining under the operating lease reported as operating lease liability on the condensed consolidated balance sheet as of September 30, 2022. SCHEDULE OF OPERATING LEASES UNDISCOUNTED FUTURE MINIMUM LEASE PAYMENTS Undiscounted future minimum lease payments: 2022 (remainder of year) $ 65,000 2023 267,000 2024 275,000 2025 47,000 Total undiscounted future minimum lease payments 654,000 Less: amount representing imputed interest (93,281 ) Operating lease liability $ 560,719
SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES	Supplemental cash flow information related to leases is as follows, for the nine months ended September 30, SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES 2022 2021 Cash paid for amounts included in the measurement of operating lease liabilities $ 300,888 $ 421,517

DISCLOSURE OF PRIOR PERIOD FI_2

DISCLOSURE OF PRIOR PERIOD FINANCIAL STATEMENT CHANGES (Tables)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
SCHEDULE OF CORRECTIONS AND PRIOR PERIOD ADJUSTMENTS	Unaudited Condensed Consolidated Balance Sheet as of September 30, 2021 and Unaudited Condensed Consolidated Statement of Changes in Stockholders’ Equity (Deficit) for the Nine Months Ended September 30, 2021 SCHEDULE OF CORRECTIONS AND PRIOR PERIOD ADJUSTMENTS As Reported Adjustment As Corrected Three Months and Nine Months Ended September 30, 2021 As Reported Adjustment As Corrected Additional paid-in-capital 45,407,705 962,176 45,639,881 Accumulated deficit (45,768,639 ) (962,176 ) (46,730,815 ) Unaudited Condensed Consolidated Statement of Operations for the Nine Months Ended September 30, 2021 As Reported Adjustment As Corrected Nine Months Ended September 30, 2021 As Reported Adjustment As Corrected Finance costs (477,977 ) (962,176 ) (1,440,173 ) Total other income (expense) (179,853 ) (962,176 ) (1,142,029 ) Loss before income taxes (4,037,838 ) (962,176 ) (5,000,014 ) Net loss (4,037,838 ) (962,176 ) (5,000,014 ) Net loss per weighted average common share - basic and diluted (0.02 ) (0.01 ) (0.03 )

SCHEDULE OF INVENTORIES (Detail

SCHEDULE OF INVENTORIES (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Raw Materials	$ 75,762	$ 60,630
Finished Goods	297,442	248,704
Inventories	$ 373,204	$ 309,334

SCHEDULE OF ANTI-DILUTIVE EXCLU

SCHEDULE OF ANTI-DILUTIVE EXCLUDED FROM COMPUTATION OF NET LOSS PER SHARE (Details) - shares	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	103,068,613	108,867,323
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	90,378,575	94,487,348
Convertible Series B Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	4,786,144	4,038,309
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	7,903,894	10,341,666

BASIS OF PRESENTATION AND SUM_4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Accounting Policies [Abstract]
Allowance for doubtful accounts	$ 0		$ 0		$ 0
Asset impairment charges	0	$ 0	0	$ 0
Income tax expense
Income tax examination description			the Company continues to provide a valuation allowance against its net deferred tax assets since the Company believes it is more than likely than not that its deferred tax assets will not be realized.

LIQUIDITY AND GOING CONCERN C_2

LIQUIDITY AND GOING CONCERN CONSIDERATIONS (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 1,177,981	$ 900,438	$ 1,084,213	$ 688,257	$ 1,810,671	$ 2,501,086	$ 3,162,632	$ 5,000,014
Accumulated deficit	$ 50,720,940			$ 46,730,815			$ 50,720,940	$ 46,730,815	$ 47,558,308

SUMMARY OF PROPERTY AND EQUIPME

SUMMARY OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	$ 2,803,622	$ 2,800,422
Less: accumulated depreciation	(572,270)	(535,226)
Property and equipment,net	2,231,352	2,265,196
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	1,959,694	1,959,694
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	$ 843,928	$ 840,728

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation	$ 12,348	$ 17,449	$ 37,044	$ 44,372

SCHEDULE OF ESTIMATE AMORTIZATI

SCHEDULE OF ESTIMATE AMORTIZATION EXPENSE (Details) - Patents [Member]	Sep. 30, 2022 USD ($)
Finite-Lived Intangible Assets [Line Items]
2022 (remainder of year)	$ 7,852
2023	31,407
2024	31,407
2025	31,407
2026	31,407
Thereafter	94,224
Estimated Amortization Expense	$ 227,704

SCHEDULE OF ESTIMATE ANNUAL AMO

SCHEDULE OF ESTIMATE ANNUAL AMORTIZATION EXPENSE (Details) - Licensing Agreements [Member]	Sep. 30, 2022 USD ($)
Finite-Lived Intangible Assets [Line Items]
2022 (Remainder of year)	$ 83,333
2023	333,333
2024	319,445
2025	125,000
Estimated Amortization Expense	$ 861,111

INTANGIBLE ASSET, NET (Details

INTANGIBLE ASSET, NET (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Feb. 28, 2019	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Liability for stock to be issued		$ 265,500		$ 265,500
Liability for stock to be issued						$ 265,500	$ 265,500
Amortization expense		7,852	$ 16,242	31,946	$ 48,726
Finite lived intangible assets, accumulated amortization		221,436	189,490	221,436	189,490
Asset Impairment Charges		0	$ 0	0	$ 0
License [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expense		$ 41,667		$ 138,890
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Patent purchase price	$ 714,640
Cash	$ 130,000
Remaining useful life				8 years
Patents [Member] | Common Stock [Member]
Finite-Lived Intangible Assets [Line Items]
Stock issued during period, shares, purchase of assets	3,300,000
Shares issued, price per share	$ 0.177
Stock issued during period, value, purchase of assets	$ 584,640
Issuance of shares description	Of the 3,300,000 shares, 1,800,000 shares were provided at closing and 1,500,000 were to be provided one year thereafter

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative)		1 Months Ended	3 Months Ended				9 Months Ended	12 Months Ended
	Nov. 02, 2020 USD ($) $ / shares shares	Nov. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) shares	Jun. 30, 2022 shares	Mar. 31, 2022 shares	Sep. 30, 2021 shares	Sep. 30, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares
Investment			$ 1,283,326				$ 1,283,326	$ 383,326
Impairments			0				0
License fees							500,000
Investment								675,000
Revenue share agreements payable			5,198				5,198
Distribution Agreement [Member]
Investment			383,326				383,326	383,326
Impairments							0
Distribution Agreement [Member] | Investment and License [Member]
Investment			900,000				900,000
License Agreement [Member]
Investment			$ 11,550				11,550
License royalty fee		$ 450,000
License fees		225,000					725,000
Investment								$ 675,000
Payments for participation liabilities							1,400,000
License Agreement [Member] | Equity [Member]
Payments for participation liabilities							900,000
License Agreement [Member] | License [Member]
Payments for participation liabilities							$ 500,000
License Agreement [Member] | Maximum [Member]
Investment		$ 6,000,000
Investment and License [Member]
Equity method investment, ownership percentage			20%				20%
Investment and License [Member] | License Agreement [Member]
Percentage of license royalty fee		20%
Common Stock [Member]
Stock issued during period, shares | shares					1,375,000
Stock issued during period, shares, conversion of convertible securities | shares			475,688	448,701		448,701
Convertible Preferred Stock [Member]
Stock price | $ / shares	$ 4
Exercise price | $ / shares	$ 4
Convertible Preferred Stock [Member] | Measurement Input, Expected Term [Member]
Measurement inputs expected term	1 year
Convertible Preferred Stock [Member] | Measurement Input, Risk Free Interest Rate [Member]
Measurement input risk free interest rate	0.0013
Distributor [Member]
Stock issued during period, shares | shares	12,500,000
Distributor [Member] | Common Stock [Member]
Stock issued during period, shares | shares	250,000						3,831,169	3,831,169
Issuance of shares description	On the first business day following the 180-day anniversary of closing, if the share price of the Distributor is less than $4.00, the Distributor will provide the Company its common stock valued at $1 million, less 250,000 common shares, for no additional consideration. On the one-year anniversary of closing, if the share price of the Distributor is less than $4.00, the Distributor will provide the Company its common stock valued at $1 million, less 250,000 shares, less the number of shares provided on the 181st day anniversary, for no additional consideration.
Stock price | $ / shares	$ 4
Stock issued during period, value	$ 1,000,000
Distributor [Member] | Common Stock [Member] | One Year Anniversary [Member]
Stock issued during period, shares | shares	250,000
Stock price | $ / shares	$ 4
Stock issued during period, value	$ 1,000,000
Distributor [Member] | Convertible Preferred Stock [Member]
Stock issued during period, shares, conversion of convertible securities | shares	250
Distributor [Member] | Convertible Common Stock [Member]
Stock issued during period, shares, conversion of convertible securities | shares	1,000

SCHEDULE OF ACCRUED EXPENSES (D

SCHEDULE OF ACCRUED EXPENSES (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Officer – Bonus	$ 700,500	$ 540,500
Accrued Expenses – Other	3,037	30,912
Accrued Interest – Related Parties	266,041	148,552
Accrued Interest	300,065	230,203
Accrued Rent	4,252
Accrued Legal Settlement (See Note 12)	50,000
Other Current Liabilities	109,548	93,724
Accrued expenses	$ 1,433,443	$ 1,043,891

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)			1 Months Ended	3 Months Ended		9 Months Ended
	Aug. 18, 2022	Jun. 30, 2019	Jun. 30, 2019	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Aug. 31, 2022	Mar. 13, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Proceeds from notes payable							$ 243,275
Notes payable to shareholders				$ 1,000,000		1,000,000				$ 1,000,000
Amortization of debt discount				$ 42,826	$ 116,178	$ 200,900	$ 297,325
Measurement Input, Expected Term [Member]
Short-Term Debt [Line Items]
Warrants term				2 years		2 years
Measurement Input, Option Volatility [Member]
Short-Term Debt [Line Items]
Warrant measurement inputs				146.4		146.4
Measurement Input, Expected Dividend Payment [Member]
Short-Term Debt [Line Items]
Warrant measurement inputs				0		0
Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Warrant measurement inputs				2.5		2.5
Note Exchange Agreement [Member] | Promissory Notes [Member]
Short-Term Debt [Line Items]
Debt conversion converted instrument shares						475,688
Principal amount				$ 30,000		$ 30,000
Debt principal accrued interest						$ 8,055
Number of warrants issued				1,902,752		1,902,752
Warrant exercise price				$ 0.08		$ 0.08
Warrants term				2 years		2 years
Warrants and rights outstanding				$ 114,165		$ 114,165
Verbal Agreement [Member]
Short-Term Debt [Line Items]
Advance from third party								$ 30,000
Investment Agreement [Member]
Short-Term Debt [Line Items]
Debt conversion converted instrument shares	475,688
Principal amount									$ 30,000
Debt principal accrued interest	$ 38,055
Minimum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Warrant measurement inputs				3.48		3.48
Maximum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Warrant measurement inputs				3.58		3.58
Multiple Short Term Promissory Notes Payable [Member]
Short-Term Debt [Line Items]
Proceeds from notes payable						$ 414,010
Debt instrument, maturity date, description						due dates in March through May 2024
Original issue of discount				$ 31,681		$ 31,681
Multiple Short Term Promissory Notes Payable [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate				10%		10%
Multiple Short Term Promissory Notes Payable [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate				22%		22%
Secured Convertible 5.75% Promissory Note Payable [Member] | Investment Agreement [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate		5.75%	5.75%
Notes payable to shareholders		$ 1,000,000	$ 1,000,000
Debt instrument Increased interest rate			10%
Debt description		Included in the Investment Agreement is a royalty agreement whereby the investor received 500,000 shares of the Company’s common stock and will be entitled to a royalty of 8.5% from the revenue generated from the “collateral processors” while the principal is outstanding and 5% thereafter on the first two collateral processors for a period of 10 years

REVENUE SHARE AGREEMENTS (Detai

REVENUE SHARE AGREEMENTS (Details Narrative)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($)
Measurement Input, Expected Term [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant measurement inputs	2 years	2 years
Measurement Input, Option Volatility [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant measurement inputs	146.4	146.4
Measurement Input, Expected Dividend Rate [Member] | Gummy Investors [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant measurement inputs	0	0
Measurement Input, Risk Free Interest Rate [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant measurement inputs	2.5	2.5
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant measurement inputs	3.48	3.48
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant measurement inputs	3.58	3.58
Investor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of warrants issued | shares	5,000,000	5,000,000
Warrant exercise price per share | $ / shares	$ 0.08	$ 0.08
Warrant measurement inputs	2 years	2 years
Value of warrants issued	$ 260,860	$ 260,860
Investor [Member] | Measurement Input, Expected Term [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant measurement inputs	2 years	2 years
Investor [Member] | Measurement Input, Option Volatility [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant measurement inputs	221.05	221.05
Investor [Member] | Measurement Input, Expected Dividend Rate [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant measurement inputs	0	0
Investor [Member] | Measurement Input, Risk Free Interest Rate [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant measurement inputs	3.58	3.58
Gummy Investors [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of warrants issued | shares	8,000,000	8,000,000
Warrant measurement inputs	2 years	2 years
Value of warrants issued	$ 310,367	$ 310,367
Gummy Investors [Member] | Minimum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant exercise price per share | $ / shares	$ 0.08	$ 0.08
Gummy Investors [Member] | Maximum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant exercise price per share | $ / shares	$ 0.10	$ 0.10
Gummy Investors [Member] | Measurement Input, Expected Term [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant measurement inputs	2 years	2 years
Gummy Investors [Member] | Measurement Input, Option Volatility [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant measurement inputs	221.5	221.5
Two Revenue Share Agreement [Member] | Third Party Investors [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares received, value			$ 725,000
Debt description		In exchange, the Investors are entitled to a percentage of revenue collected by the Company as a result of its investments, ranging from 0.05% to 50% until the Investors’ proceeds are repaid, and 0.03% to 30% thereafter.
Two Revenue Share Agreement [Member] | Gummy Investors [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares received, value	$ 600,000
Debt description	In exchange, the Gummy Investors are entitled to a percentage of revenue collected by the Company as a result of its sale of edible gummy products, ranging from $0.015 to $0.06 per unit until the Gummy Investors’ proceeds are repaid, and $0.01 to $0.06 per unit thereafter.
Four Note Exchange Agreement [Member] | Notes Holders [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt Instrument, Periodic Payment, Principal		$ 457,000
Debt Instrument, Periodic Payment, Interest		18,700
Debt Instrument, Periodic Payment		475,700
Proceeds from revenue share agreements.		1,760,000
Investors Revenue Share Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Note payable	$ 10,000	$ 10,000

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)		1 Months Ended		3 Months Ended
	Nov. 30, 2012	Apr. 30, 2022	Mar. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Dec. 31, 2021	Sep. 30, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, value						$ 108,600	$ 120,000
Preferred stock, shares authorized				10,000				10,000
Series B Convertible Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Equity ownership percentage									4.99%
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period, shares						1,375,000
Stock issued during period, value						$ 110,000
Exercise price			$ 0.08			$ 0.08
Preferred Stock [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized				10,000
Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock voting rights	Each share has voting rights equal to 500,000 shares of the Company’s common stock.
Preferred stock, shares outstanding				1,000				1,000
Series A Preferred Stock [Member] | Chief Executive Officer And Director [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period, shares	1,000
Stock issued during period, value	$ 1,000
Preferred stock, redemption amount	$ 1,000
Series B Convertible Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized									110
Convertible preferred stock shares issued									149,567
Series B Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares conversion of convertible securities		448,701
Preferred stock, shares outstanding				32				27
Series B Preferred Stock [Member] | Consultants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during the period, shares			8
Value of shares issued as compensation for consultants			$ 106,940
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares					1,825,000	1,100,000	1,000,000
Common stock, value					$ 174,974	$ 110	$ 100
Stock issued during period, shares						1,375,000
Shares conversion of convertible securities				475,688	448,701		448,701
Number of shares issued for conversion of accrued interest				38,055

SCHEDULE OF OPERATING LEASES UN

SCHEDULE OF OPERATING LEASES UNDISCOUNTED FUTURE MINIMUM LEASE PAYMENTS (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Leases
2022 (remainder of year)	$ 65,000
2023	267,000
2024	275,000
2025	47,000
Total undiscounted future minimum lease payments	654,000
Less: amount representing imputed interest	(93,281)
Operating lease liability	$ 560,719	$ 492,798

SCHEDULE OF SUPPLEMENTAL CASH F

SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Leases
Cash paid for amounts included in the measurement of operating lease liabilities	$ 300,888	$ 421,517

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended
	Jan. 31, 2022	Jun. 30, 2017	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Operating lease, right-of-use asset			$ 520,713		$ 520,713		$ 449,155
Operating lease liability			560,719		560,719		492,798
Operating lease, current liability			$ 218,860		$ 218,860		141,911
Weighted average remaining lease term			29 months		29 months
Weighted average discount rate			10%		10%
Operating lease expense			$ 106,458	$ 98,953	$ 292,162	$ 287,448
Finance lease equipment			0		0		110,000
Finance lease equipment, accumulated depreciation			$ 15,663		15,663		$ 12,786
Coconut Creek, Florida [Member]
Operating lease renewal term	3 years
Operating lease expiration description	expire in February 2025
Deerfield Beach, Florida [Member]
Description of operating lease		the Company entered into a lease for an additional facility located in Deerfield Beach, Florida under a non-cancelable operating lease. The term of the lease is for 86 months beginning on January 1, 2018 and calls for yearly 3% increases to base rent, with monthly payments that commenced in March 2018.
Lessee, operating lease, term of contract		86 months
Office And Warehouse Onalaska [Member]
Rental expense					$ 2,589

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	9 Months Ended
	Sep. 30, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Settled amount	$ 50,000
Contingency principal amount	$ 150,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended
	Oct. 31, 2022	Mar. 31, 2022	Sep. 30, 2022	Sep. 30, 2021
Subsequent Event [Line Items]
Proceeds from notes payable				$ 243,275
Warrant [Member]
Subsequent Event [Line Items]
Exercise price		$ 0.08
Stock issued during the period, shares		1,375,000
Stock issued during period, value		$ 110,000
Common Stock [Member]
Subsequent Event [Line Items]
Stock issued during the period, shares		1,375,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Proceeds from notes payable	$ 50,000
Number of warrants issued	250,000
Exercise price	$ 0.10
Warrants term	2 years
Subsequent Event [Member] | Warrant [Member]
Subsequent Event [Line Items]
Exercise price	$ 0.08
Stock issued during the period, shares	262,000
Stock issued during period, value	$ 11,000
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Stock issued during the period, shares	137,700

SCHEDULE OF CORRECTIONS AND PRI

SCHEDULE OF CORRECTIONS AND PRIOR PERIOD ADJUSTMENTS (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Additional paid-in-capital	$ 48,387,996			$ 45,639,881			$ 48,387,996	$ 45,639,881	$ 46,828,644
Accumulated deficit	(50,720,940)			(46,730,815)			(50,720,940)	(46,730,815)	$ (47,558,308)
Finance costs	(788,378)			(179,795)			(1,448,958)	(1,440,173)
Total other income (expense)	(732,721)			(148,349)			(1,338,687)	(1,142,029)
Loss before income taxes	(1,177,981)			(688,257)			(3,162,632)	(5,000,014)
Net loss	$ (1,177,981)	$ (900,438)	$ (1,084,213)	$ (688,257)	$ (1,810,671)	$ (2,501,086)	$ (3,162,632)	$ (5,000,014)
Net loss per weighted average common share - basic and diluted	$ (0.01)			$ 0			$ (0.01)	$ (0.03)
Previously Reported [Member]
Additional paid-in-capital				$ 45,407,705				$ 45,407,705
Accumulated deficit				(45,768,639)				(45,768,639)
Finance costs								(477,977)
Total other income (expense)								(179,853)
Loss before income taxes								(4,037,838)
Net loss								$ (4,037,838)
Net loss per weighted average common share - basic and diluted								$ (0.02)
Revision of Prior Period, Error Correction, Adjustment [Member]
Additional paid-in-capital				962,176				$ 962,176
Accumulated deficit				$ (962,176)				(962,176)
Finance costs								(962,176)
Total other income (expense)								(962,176)
Loss before income taxes								(962,176)
Net loss								$ (962,176)
Net loss per weighted average common share - basic and diluted								$ (0.01)

DISCLOSURE OF PRIOR PERIOD FI_3

DISCLOSURE OF PRIOR PERIOD FINANCIAL STATEMENT CHANGES (Details Narrative)	9 Months Ended
	Sep. 30, 2021 USD ($)
Equity [Abstract]
Additional finance costs	$ 962,176