Indoor Harvest (INQD) 10-K/A 15 Jul 24 2023 FY Annual report (amended) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2023 USD ($) shares
Cover [Abstract]
Document Type	10-K/A
Amendment Flag	true
Amendment Description	This Amendment No. 1 to our Annual Report on Form 10-K for the year ended December 31, 2023, amends in its entirety the Annual Report on Form 10-K that was originally filed on July 1st,, 2024 (the “Annual Report”)
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	000-55594
Entity Registrant Name	INDOOR HARVEST CORP
Entity Central Index Key	0001572565
Entity Tax Identification Number	45-5577364
Entity Incorporation, State or Country Code	TX
Entity Address, Address Line One	7401 W. Slaughter Lane #5078
Entity Address, City or Town	Austin
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78739
City Area Code	512
Local Phone Number	309-1776
Title of 12(g) Security	Common Stock, par value $0.001 per share
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float | $	$ 3,105,704
Entity Common Stock, Shares Outstanding | shares	3,105,704,056
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Name	WWC, P.C.
Auditor Firm ID	1171
Auditor Location	San Mateo, California

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets:
Cash		$ 226,231
Notes receivable, net		163,588
Prepaid expenses and other receivable	37,418	44,085
Total Current Assets	37,418	433,904
Prepayment for acquisition-related party		145,000
TOTAL ASSETS	37,418	578,904
Current Liabilities:
Accounts payable and accrued liabilities	855,991	233,378
Convertible notes payable, net of debt discount of $0	471,094
Total Current Liabilities	1,327,085	233,378
Total Liabilities	1,327,085	233,378
Commitments and contingencies
Stockholders’ Equity
Preferred stock: 15,000,000 authorized; $0.01 par value; Series A Convertible Preferred stock: 15,000,000 designated, 0 shares issued and outstanding
Common stock: 10,000,000,000 authorized; $0.001 par value; 3,105,704,056 and 2,693,190,084 shares issued and outstanding, respectively	3,105,704	2,693,190
Additional paid in capital	25,394,278	24,135,367
Shares to be issued	531,000	576,000
Accumulated deficit	(30,320,649)	(27,059,031)
Total Stockholders’ Equity	(1,289,667)	345,526
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 37,418	$ 578,904

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Convertible notes payable, net of debt discount	$ 0	$ 0
Common stock, shares authorized	10,000,000,000	10,000,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	3,105,704,056	2,693,190,084
Common stock, shares outstanding	3,105,704,056	2,693,190,084
Series A Convertible Preferred Stock [Member]
Preferred Stock, shares authorized	15,000,000	15,000,000
Preferred Stock, par value	$ 0.01	$ 0.01
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue
Cost of sales
Gross Profit (Loss)
Operating Expenses
Professional fees	1,566,940	1,567,352
General and administrative	400,473	1,803,461
Total Operating Expenses	1,967,413	3,370,813
Loss from operations	(1,967,413)	(3,370,813)
Other Income (Expense)
Interest income	3,373	7,216
Amortization of OID	(312,500)
Interest Expense	(360,788)
Impairment loss	(624,289)
Total other income (expenses)	(1,294,204)	7,216
Income (loss) before income taxes	(3,261,618)	(3,363,597)
Provision for income taxes
Net income (loss)	(3,261,618)	(3,363,597)
Comprehensive income (Loss)	$ (3,261,618)	$ (3,363,597)
Basic and diluted income (loss) per common share
Basic	$ 0	$ 0
Diluted	$ 0	$ 0
Weighted average number of common shares outstanding
Basic	2,913,802,800	2,695,718,387
Diluted	3,001,440,165	2,695,718,387

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Series A Convertible Preferred Stock [Member] Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Stock Payable [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2021		$ 2,575,910	$ 21,210,721		$ (23,695,434)	$ 91,197
Balance, shares at Dec. 31, 2021		2,575,909,930
Common stock issued for cash and warrant		$ 116,446	483,554			600,000
Common stock issued for cash and warrants, shares		116,446,154
Common stock issued for services		$ 834	4,166			5,000
Common stock issued for services, shares		834,000
Stock based compensation			2,436,926			2,436,926
Proceeds received shares to be issued				576,000		576,000
Net loss					(3,363,597)	(3,363,597)
Balance at Dec. 31, 2022		$ 2,693,190	24,135,267	576,000	(27,058,931)	345,526
Balance, shares at Dec. 31, 2022		2,693,190,084
Common stock issued for cash and warrant		$ 172,231	524,769			697,000
Common stock issued for cash and warrants, shares		172,230,769
Common stock issued for services		$ 100,000	20,000			120,000
Common stock issued for services, shares		100,000,000
Stock based compensation			440,875			440,875
Proceeds received shares to be issued				(45,000)		(45,000)
Net loss					(3,261,618)	(3,261,618)
Common stock issued for convertible note		$ 31,250	218,750			250,000
Common stock issued for convertible note, shares		31,250,000
Common stock issued for default interest		$ 109,033	54,517			163,550
Common stock issued for default interest, shares		109,033,203
Balance at Dec. 31, 2023		$ 3,105,704	$ 25,394,178	$ 531,000	$ (30,320,649)	$ (1,289,667)
Balance, shares at Dec. 31, 2023		3,105,704,056

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities:
Net income (loss)	$ (3,261,618)	$ (3,363,597)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense	312,500
Interest expenses	322,144
Impairment loss	624,289
Stock based compensation	690,875	2,441,926
Changes in operating assets and liabilities:
Prepaid expenses and other receivable	170,256	(37,706)
Accounts payable and accrued expenses	629,645	122,876
Due to related party		(33,902)
Net Cash used in Operating Activities	(511,909)	(870,403)
Cash Flows from Investing Activities:
Investment in 369 Hemp	(429,289)
Investment in Metabiogenix (US)	(50,000)	(160,000)
Prepayments for acquisition - related party		(145,000)
Net Cash used in Investing Activities	(479,289)	(305,000)
Cash Flows from Financing Activities:
Proceeds from convertible notes	250,000
Proceeds from stock subscriptions for shares to be issued	401,000	576,000
Proceeds from issuance of common stock and warrants	121,000	600,000
Net Cash provided by Financing Activities	772,000	1,176,000
Net change in cash	(219,198)	597
Cash, beginning of period	226,231	232,850
Cash, end of period	0	226,231
Supplemental Cash Flow Information
Cash paid for interest
Cash paid for taxes
Non-Cash Investing and Financing Activities:
Common stock and warrants issued from shares to be issued	$ 576,000

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations and Organization Indoor Harvest Corp (the “Company,”) is a Texas corporation formed on November 23, 2011. Our principal executive office was located at 7401 W. Slaughter Lane #5078, Austin, Texas 78739. On August 3, 2017, we formed Alamo Acquisition, LLC, a wholly owned Texas limited liability company (“Alamo Acquisition Sub”). On August 4, 2017, we consummated a business acquisition (the “Alamo Acquisition”) pursuant to which Alamo Acquisition Sub acquired all of the outstanding member interests of Alamo CBD, LLC. (“Alamo CBD”), a Texas limited Liability Company. Upon closing of the Alamo Acquisition, the member interests of Alamo CBD were exchanged for 7,584,008 “Business Combinations,” From inception until August 4, 2017, the Company provided full service, state of the art design-build, engineering, procurement and construction services to the indoor and vertical farming industry. The Company provided production platforms, mechanical systems and complete custom designed build outs for both Controlled Environment Agriculture (“CEA”) and Building Integrated Agriculture (“BIA”), for two unique industries, produce and cannabis. In mid-2016, the Company began efforts to separate its produce and cannabis related operations due to ongoing feedback from both clients and potential institutional investors. It was determined that the Company’s involvement in the cannabis industry was creating conflicts for clients and potential institutional investors wishing to work with the Company from the produce industry due to the public perception and political issues surrounding the cannabis industry. By late-2016, the Company had decided to cease actively selling its products and services to the vertical farming industry and to focus on utilizing the Company’s developed technology and methods for the cannabis industry. On August 4, 2017, the Company ceased actively supporting business development of vertical farms for produce production. On August 14, 2019, the Company established a wholly owned subsidiary, IHC Consulting, Inc. (“IHC”), in the State of New York of the United States of America. IHC Consulting will provide consulting and other services to the Company and others on a contracted basis. Basis of Presentation The accompanying financial statements have been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“GAAP”). It is management’s opinion, however, that all material adjustments (consisting of normal and recurring adjustments) have been made which are necessary for a fair financial statement presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include, but are not limited to, the estimate of percentage of completion on construction contracts in progress at each reporting period which we rely on as a primary basis of revenue recognition, estimated useful lives of equipment for purposes of depreciation and the valuation of common shares issued for services, equipment and the liquidation of liabilities. Principles of Consolidation The consolidated financial statements include the accounts of Indoor Harvest Corp. and its wholly-owned subsidiaries, Alamo CBD and IHC. All significant inter-company accounts and transactions have been eliminated in consolidation. Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less to be cash and cash equivalents. Stock Based Compensation The Company recognizes stock-based compensation in accordance with ASC 718, Stock Compensation. ASC 718 focuses on transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus in which an entity obtains employee services in stock-based payment transactions. ASC 718 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant date fair value of the award (with limited exceptions). (Loss) Income per Share Basic income (loss) per share amounts are calculated based on the weighted average number of shares of common stock outstanding during each period. Diluted income (loss) per share is based on the weighted average numbers of shares of common stock outstanding for the periods, including dilutive effects of stock options, warrants granted and convertible preferred stock. Dilutive options and warrants that are issued during a period or that expire or are canceled during a period are reflected in the computations for the time they were outstanding during the periods being reported. For the years ended December 31, 2023 and 2022, respectively, the following common stock equivalents were excluded from the computation of diluted net loss per share as the result of the computation was anti-dilutive. SCHEDULE OF ANTI DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE 2023 2022 Years Ended December 31, 2023 2022 (shares) (shares) Series A Preferred Stock - - Convertible notes 140,283,203 - Warrant 761,003,846 - Stock option 1,024,000,000 820,000,000 Anti dilutive Securities 1,925,287,049 820,000,000 Fair Value of Financial Instruments As defined in ASC 820” Fair Value Measurements,” The following table summarizes fair value measurements by level at December 31, 2023 and 2022, measured at fair value on a recurring basis: SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS December 31, 2023 Level 1 Level 2 Level 3 Total Assets None $ - $ - $ - $ - Notes receivables, net Liabilities Convertible notes, net $ - $ - $ 471,904 $ 471,904 December 31, 2022 Level 1 Level 2 Level 3 Total Assets Notes receivables, net $ - $ - $ 163,588 $ 163,588 Liabilities None $ - $ - $ - $ - Convertible notes, net $ - $ - $ - $ - Income Taxes The Company accounts for income taxes pursuant to ASC 740—Income Taxes, which requires recognition of deferred income tax liabilities and assets for the expected future tax consequences of events that have been recognized in the financial statements or tax returns. The Company provides for deferred taxes on temporary differences between the financial statements and tax basis of assets using the enacted tax rates that are expected to apply to taxable income when the temporary differences are expected to reverse. ASC 740 establishes a more-likely-than-not threshold for recognizing the benefits of tax return positions in the financial statements. Also, the statement implements a process for measuring those tax positions that meet the recognition threshold of being ultimately sustained upon examination by the taxing authorities. There are no uncertain tax positions taken by the Company on its tax returns. The Company files tax returns in the U.S. and states in which it has operations and is subject to taxation. Tax years subsequent to 2011 remain open to examination by U.S. federal and state tax jurisdictions. On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Reform Act”). We recognize the impact of tax legislation in the period in which the law is enacted. In December 2017, the SEC staff issued Staff Accounting Bulletin No. 118, which addresses how a company recognizes provisional amounts when a company does not have the necessary information available, prepared or analyzed (including computations) in reasonable detail to complete its accounting for the effect of the changes in the Tax Reform Act. Consistent with that guidance, we recognized provisional amounts based upon our interpretation of the tax laws and estimates which require significant judgments. The actual impact of these tax laws may differ from these provisional amounts, possibly materially, due to, among other things, additional analysis, changes in our interpretations and assumptions, additional guidance that may be issued by the government and actions we may take as a result of these enacted tax laws. Any adjustments recorded to the provisional amounts will be included in income from operations as an adjustment to tax expense. Derivative Liability The Company accounts for derivative instruments in accordance with ASC 815, which establishes accounting and reporting standards for derivative instruments and hedging activities, including certain derivative instruments embedded in other financial instruments or contracts and requires recognition of all derivatives on the balance sheet at fair value, regardless of hedging relationship designation. Accounting for changes in fair value of the derivative instruments depends on whether the derivatives qualify as hedge relationships and the types of relationships designated are based on the exposures hedged. At December 31, 2023 and 2022, the Company did not have any derivative instruments that were designated as hedges. Adoption of New Accounting Standards Effective January 1, 2019, we adopted Accounting Standards Codification 842, Leases (“ASC 842”). Operating lease right-of-use (“ROU”) assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease, both of which are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date. Leases with a lease term of 12 Recent Issued Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, ASC Subtopic 470-20 “Debt—Debt with “Conversion and Other Options” and ASC subtopic 815-40 “Hedging—Contracts in Entity’s Own Equity”. The standard reduced the number of accounting models for convertible debt instruments and convertible preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting; and, (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. The amendments in this update are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2 - GOING CONCERN As reflected in the accompanying consolidated financial statements, the Company had net cash used in operations of $ (511,909) and has an accumulated deficit of $ 30,320,649 , for the year ended December 31, 2023. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on Management’s plans which include potential asset acquisitions, mergers or business combinations with other entities, further implementation of its business plan and continuing to raise funds through debt or equity financings. The Company will likely rely upon related party debt or equity financing in order to ensure the continuing existence of the business. The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. These financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to continue as a going concern.

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	NOTE 3 – ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities at December 31, 2023 and 2022 are as follows: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED LIABILITIES December 31, 2023 December 31, 2022 Accounts payable $ (569,844 ) $ (139,603 ) Credit card (6,800 ) (7,877 ) Accrued expenses (213,377 ) (85,898 ) Accrued management fee (29,167 ) 0 Accrued interest (36,803 ) 0 Total accounts payable and accrued liabilities $ (855,991 ) $ (233,378 )

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 4 - RELATED PARTY TRANSACTIONS Management During the year ended December 31, 2023 the Company recorded an impairment loss of $ 624,289 145,000 429,289 50,000 During the year ended December 31, 2023 and 2022, the Company paid professional fees of $ 1,566,940 1,567,352

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 5 - STOCKHOLDERS’ EQUITY On May 11, 2020, the Company completed an increase in the authorized shares of the Company’s stock to a total number of 10,015,000,000 ● Common Stock Class, par value $ 0.001 10,000,000,000 ● Preferred Stock Class, Series A, par value $ 0.01 15,000,000 The Company financials have been presented assuming that the increase in authorized was in effect from the first period presented. On October 1, 2021, the Company converted the Electrum Partners outstanding Convertible Promissory Note of $ 10,000 5,125,000 On November 8, 2021, the Company finalized a Supplemental agreement with the Series A Preferred shareholders to convert their holdings into common shares of the Company at $ 0.0125 Pursuant to the Preferred Shareholder’s Supplemental Agreement dated November 8, 2021 (the “Supplemental Agreement”) by and between the Company and holders of its Series A Preferred shares, under which holders of the Series A Preferred shares agreed to convert all of the Series A Preferred shares into common shares of the Company effective November 8, 2021, the Company has issued an aggregate of sixty ( 60 On November 8, 2021, the Company entered into subscription agreements with certain accredited investors for the sale of Sixteen Million ( 16,000,000 0.001 200,000 On November 9, the Company converted the $ 25,000 11,388,889 Preferred Stock Series A Convertible Preferred Stock The Company has designated 15,000,000 0.01 The stated value of each issued share of Series A Convertible Preferred Stock shall be deemed to be $ 1.00 The Series A Preferred Stock also had a “down-round” protection feature provided to the investors if the Company subsequently issued or sold any shares of common stock, stock options, or convertible securities at a price less than the conversion price of $ 1.00 0.00006 Upon any liquidation, dissolution or winding-up of the Company under Texas law, whether voluntary or involuntary, the holders of the shares of Series A Convertible Preferred Stock shall be paid an amount equal to the aggregate stated value of their shares of Series A Convertible Preferred Stock, before any payment shall be paid to the holders of common stock, or any other stock ranking on liquidation junior to the Series A Convertible Preferred Stock, an amount for each share of Series A Convertible Preferred Stock held by such holder equal to the sum of the Stated Value thereof. On August 27, 2021, the Company completed an initiative when it entered into a Modification Agreement (the “Modification”) in cooperation with the current Series A Preferred shareholders to modify their conversion privileges to align and support current management team initiatives and shareholder interests. The modification agreement provides the Preferred shareholders the ability to convert into common shares at a conversion price at the lower of $ 0.40 500,000 0.0125 During the year ended December 31, 2021, 750,000 60,000,000 738,000 As of December 31, 2022 and 2021, there were zero Common Stock Each common stock entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. During the year ended December 31, 2022, the Company issued 117,280,154 ● 116,446,154 0.005 0.0065 600,000 ● 834,000 5,000 During the year ended December 31,2023, the Company issued 412,513,972 ● 172,230,769 0.001 0.000375 0.0065 524,769 ● 100,000,000 20,000 ● 31,250,000 325,000 ● 109,033,203 Private Placement On February 16, 2022 and March 16, 2022, the Company initiated a private placement offering for the sale of up to 150,000,000 0.006 900,000 0.005 On August 1, 2022, the Company initiated a private placement offering for the sale of up to 123,076,923 0.0065 0.013 800,000 153,846,154 1,000,000 200,000,000 1,300,000 0.013 As of December 31, 2023, and 2022, there were 3,105,704,056 2,693,190,084 Shares to be Issued During the year ended December 31, 2022, in connection to mentioned private placements offering in August and November 2022, the Company received $ 576,000 89,230,769 190,323,692 Stock Options On August 4, 2021, the Board has recognized the substantive efforts of Messrs. Leslie Bocskor, Benjamin Rote, and Dennis Forchic to sustain and support the Company over the past year without compensation while laying the foundation for the future. The Board has voted to formalize employment agreements with Messrs. Bocskor and Rote, and an advisory agreement with Mr. Forchic. Stock option agreements reflecting past contributions and incentives for the future have been issued to all three parties. Stock options plans were offered with an exercise price of $ 0.01 150 100 150 0.015 150 100 150 In addition, the Board, consisting of Directors Rick Gutshall and Lang Coleman, having not received any consideration over the past 2 years, will receive stock options of 5 0.01 10 0.01 During the year ended December 31, 2022, board members Keith Crouch and Michael Blicharski were each granted the option to purchase up to 10 20 0.01 Valuation The Company utilizes the Black-Scholes model to value its stock options. The Company utilized the following assumptions: SCHEDULE OF STOCK OPTIONS ASSUMPTIONS Year ended Year ended December 31, 2023 December 31, 2022 Expected term 2.66 5.50 0.06 0.50 Expected average volatility 180 203 % – 146 389 % Expected dividend yield - - Risk-free interest rate 0.67 3.79 % 0.07 0.27 % During the year ended December 31, 2021, the Company granted 820,000,000 8,004,855 5,728,701 5,631,014 2,276,154 2,276,154 820,000,000 210,000 During the year ended December 31, 2022, board members Keith Crouch and Michael Blicharski were each granted the option to purchase up to 10 20 0.01 On December 20, 2022, the Company entered into a consulting agreement for general business strategy for the period of one year and a stock option agreement for compensation of services which were granted the option to purchase up to 14 0.01 Such options will vest quarterly on March 30,2023, June 30,2023 and balance on December 20,2022, with the first quarter vesting upon the grant date. During the year ended December 31, 2022, the Company recognized stock option expense of $ 2,436,926 2,420,730 96,777 48,188 854,000,000 0 The following is a summary of stock option activity during the year ended December 31, 2023: SCHEDULE OF STOCK OPTION Options Outstanding Weighted Average Number of Weighted Average Remaining life Fair value Options Exercise Price (years) on Grant Date Outstanding, December 31, 2020 - $ - - $ - Granted 820,000,000 0.012 10.00 8,004,855 Exercised - - - - Forfeited/canceled - - - - Outstanding, December 31, 2021 820,000,000 $ 0.012 9.60 $ 8,004,855 Granted 34,000,000 0.010 7.95 256,032 Exercised - - - - Forfeited/canceled - - - - Outstanding, December 31, 2022 854,000,000 $ 0.010 8.77 $ 8,260,887 Granted 170,000,000 0.012 7.09 460,820 Exercised - - - - Forfeited/canceled - - - - Outstanding, December 31, 2023 1,024,000,000 0.012 7.09 # $ 8,721,707 Exercisable options, December 31, 2023 1,024,000,000 $ 0.012 7.09 $ 8,721,707 Warrants As part of the February 16, 2022 private placement, the Company granted warrants, which provides the option to purchase one common share for each common share purchased. The warrants issued have an exercise price of $ 0.01 five years 104,600,000 As part of the August 12, 2022 private placement, the Company granted warrants, which provides the option to purchase one common share for each common share purchased. The warrants issued have an exercise price of $ 0.013 five years 11,846,154 The following is a summary of warrant activity during the year ended December 31, 2023: SCHEDULE OF WARRANTS ACTIVITY Warrants Outstanding Weighted Average Number of Weighted Average Remaining life Fair value Warrants Exercise Price (years) on Grant Date Outstanding, December 31, 2021 - $ - - - Granted 116,446,154 0.01 5.00 $ 726,662 Exercised - - - Forfeited/canceled - - - Outstanding, December 31, 2022 116,446,154 $ 0.01 4.38 $ 726,662 Granted 644,557,692 0.01 5.00 3,402,881 Exercised - - Forfeited/canceled - - Outstanding, December, 2023 761,003,846 $ 0.007 4.33 $ 4,129,543 The intrinsic value of the warrant outstanding as of December 31, 2023 is $ 0.007

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 6 - INCOME TAXES Indoor Harvest operates in the United States; accordingly, federal and state income taxes have been provided based upon the tax laws and rates of the US. Deferred taxes are determined based on the temporary differences between the financial statement and income tax bases of assets and liabilities as measured by the enacted tax rates, which will be in effect when these differences reverse. The components of deferred income tax assets and liabilities as of December 31, 2023 and 2022 are as follows: SCHEDULE FOR COMPONENTS OF DEFERRED INCOME TAX ASSETS AND LIABILITIES 2023 2022 Deferred tax assets Net operating losses $ 4,096,307 $ 3,608,093 Deferred tax liabilities Accelerated tax depreciation - - Net deferred tax assets 4,096,307 3,608,093 Less: Valuation allowance (4,096,307 ) (3,608,093 ) Net $ - $ - At December 31, 2023 and 2022, the Company has provided a full valuation allowance for the deferred tax assets. At December 31, 2023, the Company had $ 19,506,224 The NOLs carry forwards are subject to certain limitations due to the change in control of the Company pursuant to Internal Revenue Code Section 382.The Company experienced a change in control for tax purposes in 2017 as a result of the merger with Alamo CBD. Accordingly, the future utilization of NOLs will be severely restricted by Section 382 of the Internal Revenue Code. Management is in the process of assessing this impact.

NET (LOSS) INCOME PER COMMON SH

NET (LOSS) INCOME PER COMMON SHARE	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
NET (LOSS) INCOME PER COMMON SHARE	NOTE 7 - NET (LOSS) INCOME PER COMMON SHARE Basic net income (loss) per common share is computed by dividing net income by the weighted average number of common shares outstanding during the periods. Diluted net income per common share is computed using the weighted average number of common and dilutive common equivalent shares outstanding during the periods. Common equivalent shares consist of convertible preferred stock and convertible notes that are computed using the if-converted method, and outstanding warrants that are computed using the treasury stock method. Antidilutive stock awards consist of stock options that would have been antidilutive in the application of the treasury stock method. SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED 2023 2022 Years Ended December 31, 2023 2022 Numerator: Net income (loss) $ (3,261,618 ) $ (3,363,597 ) Net income (loss) - diluted $ (3,261,618 ) $ (3,363,597 ) Denominator: Weighted average common shares outstanding 2,913,802,800 2,695,718,387 Effect of dilutive shares 86,862,323 - Diluted 3,001,440,165 2,695,718,387 Net income (loss) per common share: Basic $ (0.00 ) $ (0.00 ) Diluted $ (0.00 ) $ (0.00 ) For the year ended December 31, 2023, the convertible instruments are anti-dilutive and therefore, have been excluded from earnings (loss) per share.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 8 - SUBSEQUENT EVENTS The Company evaluates subsequent events that have occurred after the balance sheet date of December 31, 2023 and up through July 12, 2024, which is the date that these financial statements are available to be issued. There are two types of subsequent events: (i) recognized, or those that provide additional evidence with respect to conditions that existed at the date of the balance sheet, including the estimates inherent in the process of preparing financial statements, and (ii) non-recognized, or those that provide evidence with respect to conditions that did not exist at the date of the balance sheet but arose subsequent to that date. On February 27, 2024, the Company entered into an advisory agreement with Pacific Capital Markets LLC. Pursuant to the agreement, the company issued 100,000,000 100,000 On June 19, 2024, the Company entered into an agreement with an advisor. The company agreed to issue 100,000,000 10,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Nature of Operations and Organization	Nature of Operations and Organization Indoor Harvest Corp (the “Company,”) is a Texas corporation formed on November 23, 2011. Our principal executive office was located at 7401 W. Slaughter Lane #5078, Austin, Texas 78739. On August 3, 2017, we formed Alamo Acquisition, LLC, a wholly owned Texas limited liability company (“Alamo Acquisition Sub”). On August 4, 2017, we consummated a business acquisition (the “Alamo Acquisition”) pursuant to which Alamo Acquisition Sub acquired all of the outstanding member interests of Alamo CBD, LLC. (“Alamo CBD”), a Texas limited Liability Company. Upon closing of the Alamo Acquisition, the member interests of Alamo CBD were exchanged for 7,584,008 “Business Combinations,” From inception until August 4, 2017, the Company provided full service, state of the art design-build, engineering, procurement and construction services to the indoor and vertical farming industry. The Company provided production platforms, mechanical systems and complete custom designed build outs for both Controlled Environment Agriculture (“CEA”) and Building Integrated Agriculture (“BIA”), for two unique industries, produce and cannabis. In mid-2016, the Company began efforts to separate its produce and cannabis related operations due to ongoing feedback from both clients and potential institutional investors. It was determined that the Company’s involvement in the cannabis industry was creating conflicts for clients and potential institutional investors wishing to work with the Company from the produce industry due to the public perception and political issues surrounding the cannabis industry. By late-2016, the Company had decided to cease actively selling its products and services to the vertical farming industry and to focus on utilizing the Company’s developed technology and methods for the cannabis industry. On August 4, 2017, the Company ceased actively supporting business development of vertical farms for produce production. On August 14, 2019, the Company established a wholly owned subsidiary, IHC Consulting, Inc. (“IHC”), in the State of New York of the United States of America. IHC Consulting will provide consulting and other services to the Company and others on a contracted basis.
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“GAAP”). It is management’s opinion, however, that all material adjustments (consisting of normal and recurring adjustments) have been made which are necessary for a fair financial statement presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include, but are not limited to, the estimate of percentage of completion on construction contracts in progress at each reporting period which we rely on as a primary basis of revenue recognition, estimated useful lives of equipment for purposes of depreciation and the valuation of common shares issued for services, equipment and the liquidation of liabilities.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of Indoor Harvest Corp. and its wholly-owned subsidiaries, Alamo CBD and IHC. All significant inter-company accounts and transactions have been eliminated in consolidation.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less to be cash and cash equivalents.
Stock Based Compensation	Stock Based Compensation The Company recognizes stock-based compensation in accordance with ASC 718, Stock Compensation. ASC 718 focuses on transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus in which an entity obtains employee services in stock-based payment transactions. ASC 718 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant date fair value of the award (with limited exceptions).
(Loss) Income per Share	(Loss) Income per Share Basic income (loss) per share amounts are calculated based on the weighted average number of shares of common stock outstanding during each period. Diluted income (loss) per share is based on the weighted average numbers of shares of common stock outstanding for the periods, including dilutive effects of stock options, warrants granted and convertible preferred stock. Dilutive options and warrants that are issued during a period or that expire or are canceled during a period are reflected in the computations for the time they were outstanding during the periods being reported. For the years ended December 31, 2023 and 2022, respectively, the following common stock equivalents were excluded from the computation of diluted net loss per share as the result of the computation was anti-dilutive. SCHEDULE OF ANTI DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE 2023 2022 Years Ended December 31, 2023 2022 (shares) (shares) Series A Preferred Stock - - Convertible notes 140,283,203 - Warrant 761,003,846 - Stock option 1,024,000,000 820,000,000 Anti dilutive Securities 1,925,287,049 820,000,000
Fair Value of Financial Instruments	Fair Value of Financial Instruments As defined in ASC 820” Fair Value Measurements,” The following table summarizes fair value measurements by level at December 31, 2023 and 2022, measured at fair value on a recurring basis: SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS December 31, 2023 Level 1 Level 2 Level 3 Total Assets None $ - $ - $ - $ - Notes receivables, net Liabilities Convertible notes, net $ - $ - $ 471,904 $ 471,904 December 31, 2022 Level 1 Level 2 Level 3 Total Assets Notes receivables, net $ - $ - $ 163,588 $ 163,588 Liabilities None $ - $ - $ - $ - Convertible notes, net $ - $ - $ - $ -
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to ASC 740—Income Taxes, which requires recognition of deferred income tax liabilities and assets for the expected future tax consequences of events that have been recognized in the financial statements or tax returns. The Company provides for deferred taxes on temporary differences between the financial statements and tax basis of assets using the enacted tax rates that are expected to apply to taxable income when the temporary differences are expected to reverse. ASC 740 establishes a more-likely-than-not threshold for recognizing the benefits of tax return positions in the financial statements. Also, the statement implements a process for measuring those tax positions that meet the recognition threshold of being ultimately sustained upon examination by the taxing authorities. There are no uncertain tax positions taken by the Company on its tax returns. The Company files tax returns in the U.S. and states in which it has operations and is subject to taxation. Tax years subsequent to 2011 remain open to examination by U.S. federal and state tax jurisdictions. On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Reform Act”). We recognize the impact of tax legislation in the period in which the law is enacted. In December 2017, the SEC staff issued Staff Accounting Bulletin No. 118, which addresses how a company recognizes provisional amounts when a company does not have the necessary information available, prepared or analyzed (including computations) in reasonable detail to complete its accounting for the effect of the changes in the Tax Reform Act. Consistent with that guidance, we recognized provisional amounts based upon our interpretation of the tax laws and estimates which require significant judgments. The actual impact of these tax laws may differ from these provisional amounts, possibly materially, due to, among other things, additional analysis, changes in our interpretations and assumptions, additional guidance that may be issued by the government and actions we may take as a result of these enacted tax laws. Any adjustments recorded to the provisional amounts will be included in income from operations as an adjustment to tax expense.
Derivative Liability	Derivative Liability The Company accounts for derivative instruments in accordance with ASC 815, which establishes accounting and reporting standards for derivative instruments and hedging activities, including certain derivative instruments embedded in other financial instruments or contracts and requires recognition of all derivatives on the balance sheet at fair value, regardless of hedging relationship designation. Accounting for changes in fair value of the derivative instruments depends on whether the derivatives qualify as hedge relationships and the types of relationships designated are based on the exposures hedged. At December 31, 2023 and 2022, the Company did not have any derivative instruments that were designated as hedges.
Adoption of New Accounting Standards	Adoption of New Accounting Standards Effective January 1, 2019, we adopted Accounting Standards Codification 842, Leases (“ASC 842”). Operating lease right-of-use (“ROU”) assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease, both of which are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date. Leases with a lease term of 12
Recent Issued Accounting Pronouncements	Recent Issued Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, ASC Subtopic 470-20 “Debt—Debt with “Conversion and Other Options” and ASC subtopic 815-40 “Hedging—Contracts in Entity’s Own Equity”. The standard reduced the number of accounting models for convertible debt instruments and convertible preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting; and, (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. The amendments in this update are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SCHEDULE OF ANTI DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE	For the years ended December 31, 2023 and 2022, respectively, the following common stock equivalents were excluded from the computation of diluted net loss per share as the result of the computation was anti-dilutive. SCHEDULE OF ANTI DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE 2023 2022 Years Ended December 31, 2023 2022 (shares) (shares) Series A Preferred Stock - - Convertible notes 140,283,203 - Warrant 761,003,846 - Stock option 1,024,000,000 820,000,000 Anti dilutive Securities 1,925,287,049 820,000,000
SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS	The following table summarizes fair value measurements by level at December 31, 2023 and 2022, measured at fair value on a recurring basis: SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS December 31, 2023 Level 1 Level 2 Level 3 Total Assets None $ - $ - $ - $ - Notes receivables, net Liabilities Convertible notes, net $ - $ - $ 471,904 $ 471,904 December 31, 2022 Level 1 Level 2 Level 3 Total Assets Notes receivables, net $ - $ - $ 163,588 $ 163,588 Liabilities None $ - $ - $ - $ - Convertible notes, net $ - $ - $ - $ -

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	Accounts payable and accrued liabilities at December 31, 2023 and 2022 are as follows: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED LIABILITIES December 31, 2023 December 31, 2022 Accounts payable $ (569,844 ) $ (139,603 ) Credit card (6,800 ) (7,877 ) Accrued expenses (213,377 ) (85,898 ) Accrued management fee (29,167 ) 0 Accrued interest (36,803 ) 0 Total accounts payable and accrued liabilities $ (855,991 ) $ (233,378 )

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
SCHEDULE OF STOCK OPTIONS ASSUMPTIONS	The Company utilizes the Black-Scholes model to value its stock options. The Company utilized the following assumptions: SCHEDULE OF STOCK OPTIONS ASSUMPTIONS Year ended Year ended December 31, 2023 December 31, 2022 Expected term 2.66 5.50 0.06 0.50 Expected average volatility 180 203 % – 146 389 % Expected dividend yield - - Risk-free interest rate 0.67 3.79 % 0.07 0.27 %
SCHEDULE OF STOCK OPTION	The following is a summary of stock option activity during the year ended December 31, 2023: SCHEDULE OF STOCK OPTION Options Outstanding Weighted Average Number of Weighted Average Remaining life Fair value Options Exercise Price (years) on Grant Date Outstanding, December 31, 2020 - $ - - $ - Granted 820,000,000 0.012 10.00 8,004,855 Exercised - - - - Forfeited/canceled - - - - Outstanding, December 31, 2021 820,000,000 $ 0.012 9.60 $ 8,004,855 Granted 34,000,000 0.010 7.95 256,032 Exercised - - - - Forfeited/canceled - - - - Outstanding, December 31, 2022 854,000,000 $ 0.010 8.77 $ 8,260,887 Granted 170,000,000 0.012 7.09 460,820 Exercised - - - - Forfeited/canceled - - - - Outstanding, December 31, 2023 1,024,000,000 0.012 7.09 # $ 8,721,707 Exercisable options, December 31, 2023 1,024,000,000 $ 0.012 7.09 $ 8,721,707
SCHEDULE OF WARRANTS ACTIVITY	The following is a summary of warrant activity during the year ended December 31, 2023: SCHEDULE OF WARRANTS ACTIVITY Warrants Outstanding Weighted Average Number of Weighted Average Remaining life Fair value Warrants Exercise Price (years) on Grant Date Outstanding, December 31, 2021 - $ - - - Granted 116,446,154 0.01 5.00 $ 726,662 Exercised - - - Forfeited/canceled - - - Outstanding, December 31, 2022 116,446,154 $ 0.01 4.38 $ 726,662 Granted 644,557,692 0.01 5.00 3,402,881 Exercised - - Forfeited/canceled - - Outstanding, December, 2023 761,003,846 $ 0.007 4.33 $ 4,129,543

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE FOR COMPONENTS OF DEFERRED INCOME TAX ASSETS AND LIABILITIES	The components of deferred income tax assets and liabilities as of December 31, 2023 and 2022 are as follows: SCHEDULE FOR COMPONENTS OF DEFERRED INCOME TAX ASSETS AND LIABILITIES 2023 2022 Deferred tax assets Net operating losses $ 4,096,307 $ 3,608,093 Deferred tax liabilities Accelerated tax depreciation - - Net deferred tax assets 4,096,307 3,608,093 Less: Valuation allowance (4,096,307 ) (3,608,093 ) Net $ - $ -

NET (LOSS) INCOME PER COMMON _2

NET (LOSS) INCOME PER COMMON SHARE (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED	SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED 2023 2022 Years Ended December 31, 2023 2022 Numerator: Net income (loss) $ (3,261,618 ) $ (3,363,597 ) Net income (loss) - diluted $ (3,261,618 ) $ (3,363,597 ) Denominator: Weighted average common shares outstanding 2,913,802,800 2,695,718,387 Effect of dilutive shares 86,862,323 - Diluted 3,001,440,165 2,695,718,387 Net income (loss) per common share: Basic $ (0.00 ) $ (0.00 ) Diluted $ (0.00 ) $ (0.00 )

SCHEDULE OF ANTI DILUTIVE SECUR

SCHEDULE OF ANTI DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti dilutive Securities	1,925,287,049	820,000,000
Series A Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti dilutive Securities
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti dilutive Securities	140,283,203
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti dilutive Securities	761,003,846
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti dilutive Securities	1,024,000,000	820,000,000

SCHEDULE OF FAIR VALUE OF ASSET

SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Assets
Notes receivables, net		$ 163,588
Liabilities
Convertible notes, net	471,904
Fair Value, Inputs, Level 1 [Member]
Assets
Notes receivables, net
Liabilities
Convertible notes, net
Fair Value, Inputs, Level 2 [Member]
Assets
Notes receivables, net
Liabilities
Convertible notes, net
Fair Value, Inputs, Level 3 [Member]
Assets
Notes receivables, net		163,588
Liabilities
Convertible notes, net	$ 471,904

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - shares	Aug. 04, 2017	Dec. 31, 2023
Lease term		12 months
Alamo CBD LLC [Member] | Common Stock [Member]
Number of shares exchanged for acquisition	7,584,008

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net cash used in operations	$ (511,909)	$ (870,403)
Accumulated deficit	$ (30,320,649)	$ (27,059,031)

SCHEDULE OF ACCOUNTS PAYABLE AN

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accounts payable	$ (569,844)	$ (139,603)
Credit card	(6,800)	(7,877)
Accrued expenses	(213,377)	(85,898)
Accrued management fee	(29,167)	0
Accrued interest	(36,803)	0
Total accounts payable and accrued liabilities	$ (855,991)	$ (233,378)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Deposit on acquisition	$ 624,289
Professional fees	1,566,940	$ 1,567,352
Electrum Partners LLC [Member]
Deposit on acquisition	145,000
Hemp 369 [Member]
Deposit on acquisition	429,289
Meta Bio Genix [Member]
Deposit on acquisition	$ 50,000

SCHEDULE OF STOCK OPTIONS ASSUM

SCHEDULE OF STOCK OPTIONS ASSUMPTIONS (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Expected average volatility minimum	180%	146%
Expected average volatility maximum	203%	389%
Expected dividend yield
Risk-free interest rate minimum	0.67%	0.07%
Risk-free interest rate maximum	3.79%	0.27%
Minimum [Member]
Expected term	2 years 7 months 28 days	21 days
Maximum [Member]
Expected term	5 years 6 months	6 months

SCHEDULE OF STOCK OPTION (Detai

SCHEDULE OF STOCK OPTION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Number of Options, Outstanding, Beginning	854,000,000	820,000,000
Weighted average exercise price per share, Outstanding, Beginning	$ 0.010	$ 0.012
Weighted average remaining term in years, Outstanding	7 years 1 month 2 days	8 years 9 months 7 days	9 years 7 months 6 days	0 years
Fair value on grant date, Outstanding Beginning	$ 8,260,887	$ 8,004,855
Number of Options, Granted	170,000,000	34,000,000	820,000,000
Weighted average exercise price per share, Granted	$ 0.012	$ 0.010	$ 0.012
Weighted average remaining term in years, Granted	7 years 1 month 2 days	7 years 11 months 12 days	10 years
Fair value on grant date, Granted	$ 460,820	$ 256,032	$ 8,004,855
Number of Options, Exercised
Weighted average exercise price per share, Exercised
Number of Options, Cancelled/Expired
Weighted average exercise price per share, Forfeited/canceled
Number of Options, Outstanding, Ending	1,024,000,000	854,000,000	820,000,000
Weighted average exercise price per share, Outstanding, Ending	$ 0.012	$ 0.010	$ 0.012
Fair value on grant date, Outstanding Ending	$ 8,721,707	$ 8,260,887	$ 8,004,855
Number of Options, Exercisable	1,024,000,000
Weighted average exercise price per share, Exercisable	$ 0.012
Weighted average remaining term in years, Exercisable	7 years 1 month 2 days
Fair value on grant date, Exercisable Ending	$ 8,721,707

SCHEDULE OF WARRANTS ACTIVITY (

SCHEDULE OF WARRANTS ACTIVITY (Details) - Warrant [Member] - USD ($)			12 Months Ended
	Aug. 12, 2022	Feb. 16, 2022	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of warrants, outstanding, beginning			116,446,154
Weighted average exercise price per share, outstanding, beginning			$ 0.01
Number of warrants, outstanding, beginning			$ 726,662
Number of options, granted	11,846,154	104,600,000	644,557,692	116,446,154
Weighted average exercise price per share, granted			$ 0.01	$ 0.01
Weighted average remaining term in years, granted			5 years	5 years
Number of Options, granted			3,402,881	726,662
Number of options, exercised
Weighted average exercise price per share, forfeited/canceled
Number of options, forfeited/canceled
Weighted average exercise price per share, Forfeited/cancelled
Weighted average remaining term in years, outstanding ending			4 years 3 months 29 days	4 years 4 months 17 days
Number of warrants, outstanding, ending			761,003,846	116,446,154
Weighted average exercise price per share, outstanding, ending			$ 0.007	$ 0.01
Number of warrants, outstanding, ending			$ 4,129,543	$ 726,662

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)														1 Months Ended	12 Months Ended
	Nov. 09, 2023	Dec. 20, 2022	Nov. 09, 2022	Aug. 12, 2022	Aug. 09, 2022	Aug. 01, 2022	Mar. 16, 2022	Feb. 16, 2022	Nov. 08, 2021	Oct. 01, 2021	Aug. 27, 2021	Aug. 04, 2021	Sep. 28, 2020	Feb. 28, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	May 12, 2022	May 11, 2020
Class of Stock [Line Items]
Increased in shares authorized																				10,015,000,000
Common stock per share															$ 0.001	$ 0.001				$ 0.001
Common stock, shares authorized															10,000,000,000	10,000,000,000				10,000,000,000
Restricted common shares														89,230,769
Common stock amended conversion price									$ 0.0125		$ 0.40
Value of shares issued for consulting service															$ 120,000	$ 5,000
Excercise price				$ 0.013				$ 0.01
Common stock, shares issued															3,105,704,056	2,693,190,084
Common stock, shares outstanding															3,105,704,056	2,693,190,084
Proceed from cash received																$ 576,000
Warrants														$ 190,323,692
Stock Option, Exercise Price, Increase												$ 0.01
Option granted															170,000,000	34,000,000	820,000,000
Sharebased compensation gross																	$ 8,004,855
Stock option plan expense																$ 2,436,926	5,728,701
Stock option related party																2,420,730	5,631,014
Stock option unamortized related party																96,777	2,276,154
Options related parties																$ 48,188	$ 2,276,154
Stock option intrinsic value shares																854,000,000	820,000,000
Stock option intrinsic value outstanding																$ 0	$ 210,000
Options grants in period gross															1,024,000,000	854,000,000	820,000,000
Warrant term				5 years				5 years
Warrants and rights outstanding															$ 0.007
Consulting Services [Member]
Class of Stock [Line Items]
Shares issued for consulting service															100,000,000
Value of shares issued for consulting service															$ 20,000
Private Placement [Member]
Class of Stock [Line Items]
Common stock per share						$ 0.0065
Sale of common stock issued			200,000,000	153,846,154		123,076,923	150,000,000	150,000,000							172,230,769	116,446,154
Sale of stock price per share							$ 0.006	$ 0.006							$ 0.001
Cash received on transaction															$ 524,769	$ 600,000
Sale of common stock issued value			$ 1,300,000	$ 1,000,000		$ 800,000	$ 900,000	$ 900,000
Excercise price			$ 0.013	$ 0.013		$ 0.013
Private Placement [Member] | Minimum [Member]
Class of Stock [Line Items]
Sale of stock price per share															$ 0.000375	$ 0.005
Private Placement [Member] | Maximum [Member]
Class of Stock [Line Items]
Sale of stock price per share															$ 0.0065	$ 0.0065
Derivative [Member]
Class of Stock [Line Items]
Amount converted																	$ 738,000
Common Stock [Member]
Class of Stock [Line Items]
Value of shares issued for convertible notes															$ 325,000
Conversion of shares																	60,000,000
Number of shares issued															412,513,972	117,280,154
Shares issued for consulting service															100,000,000	834,000
Value of shares issued for consulting service															$ 100,000	$ 834
Shares issued for convertible notes															31,250,000
Stock issued for default interest															109,033,203
Warrant [Member]
Class of Stock [Line Items]
Warrants granted				11,846,154				104,600,000							644,557,692	116,446,154
Accredited Investors [Member] | Common Stock [Member]
Class of Stock [Line Items]
Sale of common stock issued									16,000,000
Sale of stock price per share									$ 0.001
Cash received on transaction									$ 200,000
Leslie Bocskor [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, New Issues												$ 150,000,000
Benjamin Rote [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, New Issues												100,000,000
Dennis Forchic [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, New Issues												$ 150,000,000
Rick Gutshal [Member]
Class of Stock [Line Items]
Option granted												5,000,000
Shares issued price per share												$ 0.01
Lang Coleman [Member]
Class of Stock [Line Items]
Option granted												10,000,000
Shares issued price per share												$ 0.01
Michael Blicharski [Member]
Class of Stock [Line Items]
Option granted																10,000,000
Keith Crouch and Michael Blicharski [Member]
Class of Stock [Line Items]
Option granted																20,000,000
Shares issued price per share																$ 0.01
Subscription Agreements [Member] | Accredited Investors [Member] | Private Placement [Member]
Class of Stock [Line Items]
Share price																			$ 0.005
Consulting Agreement [Member]
Class of Stock [Line Items]
Common stock per share		$ 0.01
Vesting description		Such options will vest quarterly on March 30,2023, June 30,2023 and balance on December 20,2022, with the first quarter vesting upon the grant date.
Consulting Agreement [Member] | Maximum [Member]
Class of Stock [Line Items]
Options grants in period gross		14,000,000
1-Year Anniversary [Member] | Leslie Bocskor [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, New Issues												$ 150,000,000
Stock options price												$ 0.015
1-Year Anniversary [Member] | Benjamin Rote [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, New Issues												$ 100,000,000
1-Year Anniversary [Member] | Dennis Forchic [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, New Issues												$ 150,000,000
Electrum Partners LLC [Member] | Restricted Stock [Member]
Class of Stock [Line Items]
Debt conversion, shares issued													5,125,000
Promissory Note [Member] | Electrum Partners LLC [Member]
Class of Stock [Line Items]
Debt conversion amount										$ 10,000
10% Fixed Convertible Promissory Note [Member]
Class of Stock [Line Items]
Debt conversion amount	$ 25,000
Debt conversion, shares issued					11,388,889
Series A Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, par value															$ 0.01	$ 0.01				$ 0.01
Preferred stock, shares authorized															15,000,000	15,000,000				15,000,000
Preferred stock, conversion price									$ 0.0125									$ 0.00006
Deemed convertible preferred stock																	$ 1
Preferred stock, convertible, terms																		The Series A Preferred Stock also had a “down-round” protection feature provided to the investors if the Company subsequently issued or sold any shares of common stock, stock options, or convertible securities at a price less than the conversion price of $1.00 per common share. The conversion price would be automatically adjustable down to the price of the instrument being issued. As a result of conversion during the year ended December 31, 2020, the Series A Preferred Stock conversion price was reset to $0.00006 per share.
Common stock, conversion price																		$ 1
Preferred stock, shares issued															0	0	0
Preferred stock, shares outstanding															0	0	0
Series A Convertible Preferred Stock [Member] | Supplemental Agreement [Member]
Class of Stock [Line Items]
Restricted common shares									60,000,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Value of shares issued for convertible notes											$ 500,000
Conversion of shares																	750,000

SCHEDULE FOR COMPONENTS OF DEFE

SCHEDULE FOR COMPONENTS OF DEFERRED INCOME TAX ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating losses	$ 4,096,307	$ 3,608,093
Accelerated tax depreciation
Net deferred tax assets	4,096,307	3,608,093
Less: Valuation allowance	(4,096,307)	(3,608,093)
Net

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	Dec. 31, 2023 USD ($)
Income Tax Disclosure [Abstract]
Accumulated net operating loss	$ 19,506,224

SCHEDULE OF EARNINGS PER SHARE,

SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Numerator:
Net income (loss)	$ (3,261,618)	$ (3,363,597)
Net income (loss) - diluted	$ (3,261,618)	$ (3,363,597)
Denominator:
Weighted average common shares outstanding	2,913,802,800	2,695,718,387
Effect of dilutive shares	86,862,323
Diluted	3,001,440,165	2,695,718,387
Net income (loss) per common share:
Basic	$ 0	$ 0
Diluted	$ 0	$ 0

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)			1 Months Ended	12 Months Ended
	Jun. 19, 2024	Feb. 27, 2024	Feb. 28, 2023	Dec. 31, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Stock issued during period restricted stock			89,230,769
Value of stock issued in lieu of cash for services, shares				$ 120,000	$ 5,000
Advisory Agreement [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Stock issued during period restricted stock	100,000,000
Value of stock issued in lieu of cash for services, shares	$ 10,000
Advisory Agreement [Member] | Pacific Capital Markets Llc [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Stock issued during period restricted stock		100,000,000
Value of stock issued in lieu of cash for services, shares		$ 100,000