White River Energy (WTRV) 10-K 15 Mar 22 2021 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2021	Mar. 10, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	333-192060
Entity Registrant Name	Fortium Holdings Corp.
Entity Central Index Key	0001589361
Entity Tax Identification Number	45-3797537
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	609 W. Dickson St.
Entity Address, Address Line Two	Suite 102 G
Entity Address, City or Town	Fayetteville
Entity Address, State or Province	AR
Entity Address, Postal Zip Code	72701
City Area Code	(800)
Local Phone Number	203-5610
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 2,717,917
Entity Common Stock, Shares Outstanding		8,400,000
Documents Incorporated By Reference	None
Auditor Location	New York, NY
Auditor Name	RBSM LLP
Auditor Firm ID	587

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
CURRENT ASSETS:
Cash	$ 309,738	$ 63,151
Prepaid expenses and other current assets	20,042	2,029
Investment	33,463	1,752,954
Total current assets	363,243	1,818,134
Fixed assets, net	1,675
NON-CURRENT ASSETS:
Intangible assets, net
Goodwill
Total non-current assets
TOTAL ASSETS	364,918	1,818,134
CURRENT LIABILITIES
Accounts payable and accrued expenses	10,842	79,842
Note payable - related parties		23,979
Total current liabilities	10,842	103,821
Commitments and contingencies
Total Liabilities	10,842	103,821
STOCKHOLDERS’ EQUITY (DEFICIT)
Common stock, par value, $0.00001, 200,000,000 shares authorized, 8,400,000 and 7,000,000 issued and outstanding, respectively	840	700
Additional paid in capital	4,316,779	3,397,148
Accumulated deficit	(3,963,543)	(1,683,535)
Total stockholders’ equity (deficit)	354,076	1,714,313
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$ 364,918	$ 1,818,134

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	8,400,000	7,000,000
Common stock, shares outstanding	8,400,000	7,000,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
REVENUE
COST OF REVENUE
GROSS PROFIT (LOSS)
OPERATING EXPENSES
Salaries and wages, including stock-based compensation	138,991	262,338
Selling, general and administrative expenses	1,222,475	220,374
Total Operating Expenses	1,361,466	482,712
OPERATING LOSS	(1,361,466)	(482,712)
OTHER INCOME (EXPENSE)
Interest expense, net of interest income	(45)	(1,479)
Realized gain on investment	365,005	173,429
Unrealized gain (loss) on investment	(1,283,502)	1,276,150
Total other income (expense)	(918,542)	1,448,100
INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE BENEFIT (PROVISION) FOR INCOME TAXES	(2,280,008)	965,388
Provision for income taxes
INCOME (LOSS) FROM CONTINUING OPERATIONS	(2,280,008)	965,388
Gain (loss) from discontinued operations		6,352,373
NET INCOME (LOSS)	$ (2,280,008)	$ 7,317,761
NET INCOME (LOSS) PER SHARE - BASIC
Continuing operations	$ (0.31)	$ 0.14
Discontinued Operations		0.91
NET INCOME (LOSS) PER SHARE	(0.31)	1.05
NET INCOME (LOSS) PER SHARE - DILUTED
Continuing operations	(0.31)	0.14
Discontinued Operations		0.91
NET INCOME (LOSS) PER SHARE	$ (0.31)	$ 1.05
WEIGHTED AVERAGE SHARES OUTSTANDING - BASIC	7,418,082	6,943,907
WEIGHTED AVERAGE SHARES OUTSTANDING - DILUTED	7,418,082	7,014,956

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity Deficit - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance - December 31, 2020 at Dec. 31, 2019	$ 686	$ 3,192,162	$ (9,001,296)	$ (5,808,448)
Beginning balance, shares at Dec. 31, 2019	6,865,853
Shares issued for services	$ 13	180,697		180,710
Shares issued for services, shares	133,807
Share adjustment	$ 1	(1)
Share adjustment, shares	340
Contributed capital for services rendered		24,290		24,290
Net income (loss)			7,317,761	7,317,761
Balance - December 31, 2021 at Dec. 31, 2020	$ 700	3,397,148	(1,683,535)	1,714,313
Ending balance, shares at Dec. 31, 2020	7,000,000
Warrants granted for services rendered		905,771		905,771
Common shares issued in exercise of warrants	$ 140	13,860		14,000
Common shares issued in exercise of warrants, shares	1,400,000
Net income (loss)			(2,280,008)	(2,280,008)
Balance - December 31, 2021 at Dec. 31, 2021	$ 840	$ 4,316,779	$ (3,963,543)	$ 354,076
Ending balance, shares at Dec. 31, 2021	8,400,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CASH FLOW FROM OPERATING ACTIVIITES
Net (loss) income	$ (2,280,008)	$ 965,388
Adjustments to reconcile net (loss) income to net cash (used in) operating activities
Depreciation	838
Stock-based compensation	905,771	205,000
Realized gain on investment	(365,005)	(173,429)
Unrealized loss (gain) on investment	1,283,502	(1,276,150)
Changes in assets and liabilities
Prepaid expenses and other current assets	(18,013)	(2,029)
Accounts payable and accrued expenses	(70,479)	81,246
Total adjustments	1,736,614	(1,165,362)
Net cash (used in) operating activities	(543,394)	(199,974)
CASH FLOWS FROM INVESTING ACTIVITES
Proceeds from sale of investment	800,994	240,625
Purchases of fixed assets	(2,513)
Net cash provided by investing activities	798,481	240,625
CASH FLOWS FROM FINANCING ACTIVITES
Proceeds from note payable - related parties		57,500
Proceeds from exercise of warrants	14,000
Repayments of note payable - related parties	(22,500)	(35,000)
Net cash (used in) provided by financing activities	(8,500)	22,500
Net cash (used in) discontinued operations - operating activities		(1,312,231)
Net cash provided by discontinued operations - investing activities		226,968
Net cash provided by discontinued operations - financing activities		1,085,263
Net cash provided by (used in) discontinued operations
NET INCREASE IN CASH AND CASH EQUIVALENTS	246,587	63,151
CASH - BEGINNING OF YEAR	63,151
CASH - END OF YEAR	309,738	63,151
SUPPLEMENTAL DISCLOSURES
Cash paid for interest expense	1,524
Cash paid for income taxes
SUMMARY OF NON-CASH ACTIVITIES:
Net assets acquired from White River/Shamrock and then sold to Ecoark		$ 8,000,000

DESCRIPTION OF BUSINESS, BASIS

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1: DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Description of Business The terms “we,” “us,” “our,” “registrant,” “Fortium Holdings”, and the “Company” refer to Fortium Holdings Corp. (formerly Banner Energy Services, Corp. “Banner Energy”)), a Nevada corporation. On November 18, 2019, the Company merged with Banner Midstream Corp., a Delaware corporation (“Banner Midstream”). Banner Midstream had two operating subsidiaries: Pinnacle Frac Transport LLC, a Texas limited liability company (“Pinnacle Frac”) and Capstone Equipment Leasing LLC, a Texas limited liability company (“Capstone”) as of November 18, 2019. The Company amended its Articles of Incorporation (the “Amendment”) to effectuate a 1-for-95 reverse stock split Additionally, immediately following the closing of the Merger, the Company and its secured debt holders finalized an agreement whereby the debt holders took possession of the Company’s biotechnology assets and assumed certain other Company obligations in lieu of payment by the Company of the amounts due in the secured debt instruments. On March 27, 2020, Banner Midstream was acquired by Ecoark Holdings, Inc., (“Ecoark”) pursuant a Stock Purchase Agreement, dated March 27, 2020 (the “Banner Purchase Agreement”), between Ecoark and Banner Energy. Pursuant to the Banner Purchase Agreement, Ecoark acquired 100 1,789,041 2.72 11,774,000 As of March 27, 2020, Banner Midstream had four operating subsidiaries: Pinnacle Frac, Capstone, White River Holdings Corp., a Delaware corporation (“White River”); and Shamrock Upstream Energy LLC, a Texas limited liability company (“Shamrock”). White River and Shamrock were both acquired on March 27, 2020 by Banner Midstream for a total of $ 8,000,000 On March 18, 2021, the Company formed Norr LLC (“Norr”), a Nevada limited liability company and wholly-owned subsidiary of the Company, and commenced operations as a sports equipment and apparel manufacturer and retailer. Prior to organization of Norr, the Company’s Chief Executive Officer had explored this business opportunity and commenced preparation of a business plan for the business. On March 23, 2021, the Company engaged the services of two consultants and entered into consulting agreements through Norr pursuant to which each consultant provides services to Norr in exchange for $ 1,000 On September 9, 2021, the Company formed Elysian, a Colorado corporation and the Company’s wholly-owned subsidiary. On September 14, 2021, Elysian entered into a Stock Purchase Agreement (“SPA”) with Treehouse Company, Inc. (“Treehouse”), and its sole shareholder Alex Gosselin (the “Seller”) pursuant to which Elysian shall purchase 80 % of the capital stock of Treehouse from the Seller for $ 200,000 . Treehouse’s key assets consist of two licenses for commercial cannabis distribution in the State of California. The acquisition of Treehouse will be consummated upon the completion of the terms of the agreement which pertain to the delivery of the $ 200,000 purchase price to the escrow agent to be held until release upon receipt of the requisite regulatory approval for the transaction. As of December 31, 2021, the acquisition has not closed. On December 2, 2021, Elysian, the Company, 7Seeds Inc. (“7Seeds”), and Firebreak Associates, Inc. (“Firebreak”) (collectively, the “Parties”) entered into a joint venture agreement (the “JVA”). Pursuant to the JVA, 7Seeds, Firebreak and Elysian agreed to cooperate in the opening and operation of cannabis distribution facilities as follows: (i) 7Seeds agreed to provide consulting services to Elysian including identifying locations to open new commercial cannabis businesses, including without limitation dispensaries, delivery stores, and other businesses engaging in cannabis related activities (the “Elysian Stores”), securing proper state and local licensure, planning commercial cannabis business operations at those locations in exchange for the compensation described below, and (ii) Firebreak, as the owner of certain trademarks and service marks (the “CannaBlue Marks”), agreed to license the CannaBlue Marks to Elysian for which Elysian obtained the option to open the Elysian Stores under the name “CannaBlue” and making use of the CannaBlue Marks. The Elysian Stores will be owned and operated entirely by Elysian or its affiliates. Under the JVA, 7Seeds agreed to provide services to Elysian for a 36-month period commencing on the effective date of the JVA, for which Elysian agreed compensate 7Seeds as follows: (a) $ 5,000 per month for the first three months following the Effective Date; (b) $ 10,000 per month beginning in month four and through month twelve; (c) $ 12,500 per month beginning in month thirteen and through month twenty-four; and (d) $ 15,000 per month beginning in month twenty-five and through month thirty-six. Additionally, for each Elysian Store for which 7Seeds directly assists in obtaining a cannabis license, 7Seeds will be entitled to receive the following additional compensation: (a) cash payment equal to 6 % of that Elysian Store’s gross sales revenues, and (b) $ 50,000 in shares of the Company’s common stock. As part of the JVA, Elysian granted 7Seeds a limited, non-exclusive, royalty-free, non-transferable, and non-sublicensable, worldwide license during the term of the JVA to all of Elysian’ s intellectual property rights, including all copyrights, patents, trademarks, patent disclosures, and inventions. Under the JVA, Firebreak has granted Elysian a license to use the CannaBlue Marks in connection with the Elysian Stores in the license territory, consisting of the United States. The license term is for a period of five years and is automatically renewable for successive one-year terms, unless terminated in accordance with the JVA. In exchange for the license, Elysian agreed to pay Firebreak (a) an annual royalty fee of $ 5,000 per year; and (b) a fee equal to 6 % of that Elysian Store’s gross sales revenues . In December 2021, Norr entered into a term sheet for an Advisory Agreement with three individual contractors. The Advisory Agreements, were effective upon the signing of the definitive documents on January 24, 2022 and are for a period of five years. If any of the advisors voluntarily or involuntarily terminates his services, his agreement will automatically terminate. All advisors will be paid $ 1,000 per month for the first eighteen months immediately following execution of the Advisory Agreement. In addition to the cash compensation, the Company shall compensate the advisors who have not terminated their relationship with Norr based on the following events (amounts have been aggregated among the advisors): (a) Upon the first $ 1 5 (b) Upon the first $ 100,000 5 (c) Upon the first $ 250,000 5 (d) Upon the first $ 500,000 5 (e) Upon the first $ 1,000,000 5 (f) Upon the first $ 1,000,000 200,000 (g) Upon the first $ 2,500,000 300,000 (h) Upon the first $ 5,000,000 400,000 The maximum ownership the advisors may collectively receive in Norr shall be 25 %. In addition, the advisors may receive shares of Fortium common stock based on meeting enumerated net operating free cash flow thresholds ranging from $ 1,000,000 5,000,000 900,000 Simultaneously with the SPA, Elysian and the Seller entered into a Memorandum of Understanding with Treehouse pursuant to which the parties agreed that Elysian will purchase the remaining 20% 200,000 200,000 History Prior to the Merger with Banner Midstream, the Company was an early-stage life sciences and technology company pursuing the development of bio-pharmaceuticals to treat autoimmune diseases, which was known as Mount Tam Biotechnologies, Inc. The following reflected the Company’s post-merger corporate structure (State of Incorporation): Mount Tam Biotechnologies, Inc., formerly TabacaleraYsidron, Inc. (Nevada) Mount Tam Biotechnologies, Inc. (Delaware) - Sold October 2018. Mount Tam Therapeutics, Inc. (Delaware) – Formed October 2018. The Company is subject to a number of risks, including the need to develop the Elysian, Norr business and/or acquire and successfully operate a new business, and the risk of raising capital through equity and/or debt financings. On July 31, 2020, Mr. Jay Puchir notified the Board of Directors (the “Board”) that he was resigning as the Chairman of the Board and Chief Executive Officer of the Company. On July 31, 2020, the Board appointed Mr. Richard Horgan as the Chief Executive Officer, and as our sole director and Chairman of the Board, effective August 1, 2020. On January 7, 2021, shareholders of the Company representing approximately 57% of the outstanding common shares, acted by written consent in lieu of a meeting to approve an amendment to the Company’s Articles of Incorporation to change the name of the Company to Fortium Holdings Corp. (the “Amendment”). The Financial Industry Regulatory Authority approved the name change on May 18, 2021. Basis of Presentation The Company’s consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States (GAAP). Any reference in these notes to applicable guidance is meant to refer to the authoritative GAAP as found in the Accounting Standards Codification (ASC) and Accounting Standards Update (ASU) of the Financial Accounting Standards Board (FASB). All adjustments considered necessary for a fair presentation have been included. These adjustments consist of normal and recurring accruals, as well as non-recurring charges. Principles of Consolidation The Company prepares its consolidated financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany accounts, balances and transactions have been eliminated in the consolidation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the U.S. 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 consolidated financial statements and reported amounts of revenues and expenses during the reporting period. These estimates include, but are not limited to, management’s estimate of provisions required for uncollectible accounts receivable, fair value of assets held for sale and assets and liabilities acquired, impaired value of equipment and intangible assets, including goodwill, estimates of discount rates in lease, liabilities to accrue, cost incurred in the satisfaction of performance obligations, permanent and temporary differences related to income taxes and determination of the fair value of stock awards. Actual results could differ from those estimates. Acquisition Accounting The Company’s acquisitions are accounted for under the acquisition method of accounting whereby purchase price is allocated to tangible and intangible assets acquired and liabilities assumed based on fair value. The excess of the fair value of the consideration conveyed over the fair value of the net assets acquired is recorded as goodwill. The excess of the fair value of the net assets acquired over the fair value of the consideration conveyed is recorded as a non-operating gain on acquisition. The statements of operations for the periods presented include the results of operations for each of the acquisitions from the date of acquisition. Property and Equipment and Long-Lived Assets Property and equipment is stated at cost. Depreciation on property and equipment is computed using the straight-line method over the estimated useful lives of the assets, of ten years for all property and equipment, except leasehold improvements which are depreciated over the term of the lease, which is shorter than the estimated useful life of the improvements. Computer equipment has an estimated useful life of three years. The licenses anticipated to be acquired in the Treehouse acquisition are indefinite, however management will have an estimated useful life of ten years from the date of acquisition. ASC 360 requires that long-lived assets and certain identifiable intangibles held and used by an entity be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company reviews recoverability of long-lived assets on a periodic basis whenever events and changes in circumstances have occurred which may indicate a possible impairment. The assessment for potential impairment is based primarily on the Company’s ability to recover the carrying value of its long-lived assets from expected future cash flows from its operations on an undiscounted basis. If such assets are determined to be impaired, the impairment recognized is the amount by which the carrying value of the assets exceeds the fair value of the assets. ASC 360-10 addresses criteria to be considered for long-lived assets expected to be disposed of by sale. Six criteria are listed in ASC 360-10-45-9 that must be met in order for assets to be classified as held for sale. Once the criteria are met, long-lived assets classified as held for sale are to be measured at the lower of carrying amount or fair value less costs to sell. The Company assesses the impairment of identifiable intangibles whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Factors the Company considers to be important which could trigger an impairment review include the following: 1. Significant underperformance relative to expected historical or projected future operating results; 2. Significant changes in the manner of use of the acquired assets or the strategy for the overall business; and 3. Significant negative industry or economic trends. When the Company determines that the carrying value of intangibles may not be recoverable based upon the existence of one or more of the above indicators of impairment and the carrying value of the asset cannot be recovered from projected undiscounted cash flows, the Company records an impairment charge. The Company measures any impairment based on a projected discounted cash flow method using a discount rate determined by management to be commensurate with the risk inherent in the current business model. Significant management judgment is required in determining whether an indicator of impairment exists and in projecting cash flows. Accrued Expenses To prepare its financial statements, the Company estimates accrued expenses. The accrual process involves reviewing open contracts, communicating with personnel to identify services that have been performed on behalf of the Company and estimating the level of service performed and the associated cost incurred for the service when the Company has not yet been invoiced or otherwise notified of the actual cost. The Company makes estimates of accrued expenses as of each balance sheet date based on the facts and circumstances known to the Company at that time. Although the Company does not expect the estimates to be materially different from amounts actually incurred, if the estimates of the status and timing of services performed differs from the actual status and timing of services performed, the Company may report amounts that are too high or too low in any particular period. Historically, the estimated accrued liabilities have approximated actual expenses incurred. Subsequent changes in estimates may result in a material change in the accruals. Fair Value Measurements The accounting guidance defines fair value, establishes a consistent framework for measuring fair value and expands disclosure for each major asset and liability category measured at fair value on either a recurring or non-recurring basis. Fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, the accounting guidance establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: Level 1: Observable inputs such as quoted prices in active markets. Level 2: Inputs, other than the quoted prices in active markets that are observable either directly or indirectly. Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The carrying values of the Company’s financial instruments such as cash, investments, accounts payable, and accrued expenses approximate their respective fair values because of the short-term nature of those financial instruments. Investments The Company measures their investments at fair value with changes in fair value recognized in net income (loss) pursuant to ASU 2016-01, “Financial Instruments-Overall”. Revenue Recognition The Company accounts for revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers The Company accounts for a contract when it has been approved and committed to, each party’s rights regarding the goods or services to be transferred have been identified, the payment terms have been identified, the contract has commercial substance, and collectability is probable. Revenue is generally recognized net of allowances for returns and any taxes collected from customers and subsequently remitted to governmental authorities. Revenue recognition for multiple-element arrangements requires judgment to determine if multiple elements exist, whether elements can be accounted for as separate units of accounting, and if so, the fair value for each of the elements. The Company accounts for contract costs in accordance with ASC Topic 340-40, Contracts with Customers Share-Based Payment Arrangements The Company has accounted for stock-based compensation arrangements in accordance with Accounting Standards Codification subtopic 718-10, Compensation (“ASC 718”). This guidance addresses all forms of share-based payment awards including shares issued under employee stock purchase plans, stock options, restricted stock and stock appreciation rights, as well as share grants and other awards issued to employees and non-employees under free-standing arrangements. These awards are recorded at costs that are measured at fair value on the awards’ grant dates, based on the estimated number of awards that are expected to vest and will result in charges to operations. Segment Reporting The Company, through the formation of Norr and anticipated acquisition of Treehouse, has created two distinct business segments. The Company has only nominal operations in Norr as they are in the start-up phase of this organization and upon the acquisition of Treehouse will have the commercial cannabis distribution licenses transferred to Elysian. Upon operations commencing, the Company will segment report these two segments. There are currently only nominal operations of Norr and Elysian (approximately 1% of total net loss) and as a result, the Chief Decision Making Officer has not started segmenting the results of operations as there is no methodology to allocate costs to these segments for the year ended December 31, 2021. For 2020, there were no segments. Leases The Company followed ASC 840 Leases Earnings (Loss) Per Share of Common Stock Basic net income (loss) per common share is computed using the weighted average number of common shares outstanding. Diluted earnings per share (“EPS”) include additional dilution from common stock equivalents, such as stock issuable pursuant to the exercise of stock options and warrants. Common stock equivalents are not included in the computation of diluted earnings per share when the Company reports a loss because to do so would be anti-dilutive for periods presented, so only basic weighted average number of common shares are used in the computations. Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption. Going Concern The Company concluded that its negative cash flows from operations raise substantial doubt about the Company’s ability to continue as a going concern for one year from the date the unaudited condensed consolidated financial statements are issued. Management intends to oversee the development and growth of the Company’s anticipated commercial cannabis distribution business and sporting goods and apparel business and continue to explore and identify business opportunities within the U.S., including a potential acquisition of an operating entity through a reverse merger, asset purchase or similar transaction. Our management team has experience in the cannabis space and sporting goods and apparel industry and in consulting both private and public companies in operational processes, although no assurances can be given that he can successfully grow our operations through our subsidiary or identify and implement a viable business strategy or that any such strategy will result in profits. Our ability to effectively identify, develop and implement a viable plan for our business may be hindered by risks and uncertainties which are beyond our control, including without limitation, the continued negative effects of the coronavirus pandemic on the U.S. and global economies. Even though management believes this plan will allow the Company to continue as a going concern, there are no guarantees to the successful execution of this plan. These consolidated financial statements of the Company have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business over a reasonable period of time. On March 27, 2020, Banner Midstream was acquired by Ecoark for 1,789,041 shares of common stock (after giving effect to Ecoark’s subsequent one-for-five reverse stock split which was effected on December 10, 2020), and Ecoark assumed all of the debt of the Company. As of February 28, 2022, of the 200,000 shares of Ecoark common stock the Company retained from the March 2020 acquisition, after distributing the other 1,589,041 shares to the former owners of Banner Midstream, the Company has sold all of the shares. Impact of COVID-19 Since the sale of Banner Midstream, the COVID-19 pandemic has not had a material impact on the Company, particularly due to our lack of operations until recently. The pandemic may, however, have an impact on our ability to develop the Norr business and anticipated Elysian business with the acquisition of Treehouse.

REVENUE

REVENUE	12 Months Ended
	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
REVENUE	NOTE 2: REVENUE The Company accounts for revenue in accordance with ASC Topic 606, Revenue from Contracts with Custo All of the Company’s revenue for the period January 1, 2020 through March 27, 2020 are included in discontinued operations: SCHEDULE OF DISAGGREGATION OF REVENUE BY MAJOR SOURCE 2021 2020 Revenue: Transportation and logistics $ - $ 3,686,120 Equipment rental revenue - 74,448 Other revenue - 100,107 $ - $ 3,860,675 There were no significant contract asset or contract liability balances for all periods presented. The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed Collections of the amounts billed are typically paid by the customers within 30 to 60 days

FIXED ASSETS

FIXED ASSETS	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
FIXED ASSETS	NOTE 3: FIXED ASSETS Fixed assets as of December 31, 2021 and 2020 were as follows: SCHEDULE OF FIXED ASSETS 2021 2020 Computer equipment $ 2,513 $ - Accumulated depreciation (838 ) - Net fixed assets $ 1,675 $ - All of the fixed assets through December 31, 2020 of the Company was related to Banner Midstream Corp. and was sold to Ecoark on March 27, 2020. Depreciation expense for the year ended December 31, 2021 was $ 838 Depreciation expense for the three months ended March 31, 2020 of $ 103,451

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
LONG-TERM DEBT	NOTE 4: LONG-TERM DEBT All of the long-term debt of the Company was related to Banner Midstream Corp. and was assumed by Ecoark on March 27, 2020 as part of the merger with Ecoark. As of March 27, 2020, there is no

NOTES PAYABLE - RELATED PARTIES

NOTES PAYABLE - RELATED PARTIES	12 Months Ended
	Dec. 31, 2021
Notes Payable - Related Parties
NOTES PAYABLE - RELATED PARTIES	NOTE 5: NOTES PAYABLE - RELATED PARTIES All of the notes payable – related parties of the Company concerned Banner Midstream Corp. and were assumed by Ecoark on March 27, 2020 as part of the merger with Ecoark. As of March 27, 2020, there were no notes payable – related parties recorded until August 1, 2020. During the period ended September 30, 2020, the Company borrowed from Atikin Investments LLC (“Atikin”), an entity managed by the Chief Executive Officer of the Company, to pay for operating expenses. The Company formalized the arrangement on August 1, 2020 when it issued to Atikin a Junior Secured Revolving Promissory Note for a principal amount up to $ 200,000 Through December 31, 2020, the Company borrowed a total $ 57,500 35,000 22,500 December 15, 2020 January 15, 2021 22,500 1,524 45 1,479

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY (DEFICIT)	NOTE 6: STOCKHOLDERS’ EQUITY (DEFICIT) Common Stock The Company has authority to issue up to 200,000,000 0.0001 100,000,000 200,000,000 8,400,000 7,000,000 1 for 95 reverse stock split On February 27, 2020, the Company issued 50,000 55,000 83,807 125,710 24,290 On September 14, 2021, the Company issued 1,400,000 14,000 Stock Options The Company’s Board of Directors approved the adoption of the Mount Tam 2016 Stock-Based Compensation Plan (the “2016 Plan”) on May 12, 2016. On May 2, 2016, the Company granted options to purchase up to 2,737 56.05 51,683 1.90 SCHEDULE OF STOCK OPTIONS VESTED Name Number of Stock Vesting Brian Kennedy (Chairman) – 5/2/2016 2,632 Fully vested Juniper Pennypacker – 5/2/2016 105 Fully vested Name Number of Stock Vesting Richard Marshak (CEO) – 12/28/2018 37,105 Fully vested Jim Stapleton (CFO) – 12/28/2018 10,789 Fully vested Brian Kennedy (Chairman) – 12/28/2018 3,684 Fully vested Juniper Pennypacker – 12/28/2018 105 Fully vested On October 2, 2016, the Company granted options to purchase up to 1,421 38.00 4,579 1.90 Name Number of Stock Vesting Bryan Cox (consultant) – 10/7/2016 1,053 Fully vested Jim Stolzenbach (consultant) – 10/7/2016 368 Fully vested Name Number of Stock Vesting Bryan Cox (consultant) – 12/28/2018 3,158 Fully vested Jim Stolzenbach (consultant) – 12/28/2018 1,421 Fully vested The Company determined the value of share-based compensation using the Black-Scholes fair value option-pricing model using the following weighted average assumptions for options granted during the year ended December 31, 2018. All options stand completely vested on the date of the reverse merger November 18, 2019. SCHEDULE OF STOCK OPTIONS WEIGHTED AVERAGE ASSUMPTIONS Date of Grant Expected term (years) 10 Expected volatility 283 % Risk-free interest rate 2.55 % Dividend yield 0 % As summary of option activity under the 2016 Plan as of December 31, 2021 and 2020 and changes during the period then ended is presented below: SCHEDULE OF STOCK OPTION ACTIVITY Number of Options Weighted Average Weighted Average Remaining Contractual Term Balance outstanding at December 31, 2019 60,421 $ 5.20 8.02 Granted - - - Exercised - - - Forfeited - - - Expired - - - Cancelled - - - Balance outstanding at December 31, 2020 60,421 $ 5.20 7.02 Exercisable at December 31, 2020 60,421 $ 5.20 7.02 Number of Options Weighted Average Weighted Average Remaining Contractual Term Balance outstanding at December 31, 2020 60,421 $ 5.20 7.02 Granted - - - Exercised - - - Forfeited - - - Expired - - - Cancelled - - - Balance outstanding at December 31, 2021 60,421 $ 5.20 6.02 Exercisable at December 31, 2021 60,421 $ 5.20 6.02 Warrants On August 10, 2017, the Company entered into a Securities Purchase Agreement with two investors to purchase from the Company 42,510 525,000 5,314 14.25 5,314 19.00 500 August 10, 2022 On July 21, 2021, the Company entered into a consulting agreement with Atikin Investments LLC for a period of one year, expiring July 20, 2022. Pursuant to the consulting agreement, as amended in September 2021, in exchange for Atikin’s provision of consulting services with respect to mergers and acquisitions and general business and operational assistance, the Company granted Atikin 1,400,000 five years 0.01 905,771 700,000 1,400,000 14,000 SCHEDULE OF WARRANTS ACTIVITY Warrants Shares Weighted Average Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2019 10,628 $ 16.625 2.70 $ - Granted - - - - Exercised - - - - Forfeited or expired - - - - Outstanding at December 31, 2020 10,628 $ 16.625 1.70 $ - Exercisable at December 31, 2020 10,628 $ 16.625 1.70 $ - Warrants Shares Weighted Average Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2020 10,628 $ 16.625 1.70 $ - Granted 1,400,000 0.01 5.00 - Exercised (1,400,000 ) (0.01 ) ( 5.00 ) - Forfeited or expired - - - - Outstanding at December 31, 2021 10,628 $ 16.625 0.70 $ - Exercisable at December 31, 2021 10,628 $ 16.625 0.70 $ - The following assumptions were used for the years ended December 31, 2021 and 2020: SCHEDULE OF FAIR VALUE ASSUMPTION OF WARRANTS Year Ended December 31, 2021 Year Ended December 31, 2020 Expected term 5 - Expected volatility 323.133 % - Expected dividend yield - - Risk-free interest rate 0.10 % -

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	NOTE 7: DISCONTINUED OPERATIONS The Company entered into an agreement with Ecoark and sold Banner Midstream on March 27, 2020. All of the operations for the respective periods for Banner Midstream, who was acquired as of November 18, 2019 in a reverse merger are reflected as discontinued operations. SCHEDULE OF DISCONTINUED OPERATIONS Period Ended January 1, 2020 through March 27, 2020 Revenue $ 3,860,675 Cost of Sales 2,604,288 Gross Profit 1,256,387 Operating and Non-operating Expenses 3,243,052 Loss from discontinued operations $ (1,986,665 ) Gain on discontinued operations 8,339,038 Net gain from discontinued operations $ 6,352,373

LEASES

LEASES	12 Months Ended
	Dec. 31, 2021
Leases
LEASES	NOTE 8: LEASES The Company has adopted ASU No. 2016-02, Leases (Topic 842) 2.5 6.8 For the expected term of the lease the Company used the initial terms ranging between 42 and 60 months The Company has also elected to utilize the transition related practical expedients permitted by the new standard. The modified retrospective approach provides a method for recording existing leases at adoption and in comparative periods that approximates the results of a modified retrospective approach. Adoption of the new standard did not result in an adjustment to retained earnings for the Company. All of the right of use assets and lease liabilities related to Banner Midstream and were sold/assumed to Ecoark in the merger with Ecoark on March 27, 2020. The Company currently leases space on a month-to-month basis and that lease is not subject to the provisions of ASC 842.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 9: RELATED PARTY TRANSACTIONS Until the Banner Midstream sale, the Company and its subsidiaries Pinnacle Frac Transport, Pinnacle Vac Service, and Capstone were tenants at 5899 Preston Road #505, Frisco, TX 75034 (“Preston Rd Office”) since inception. In addition, the principal operations of the Company and Capstone were managed out of the aforementioned Preston Road location. The Company previously had entered into a co-tenancy agreement with Razor Medical Science LLC (“Razor”) where the Company would pay $ 1,600 3,300 During the period ended June 30, 2020, the Company borrowed from Atikin Investments LLC (“Atikin”), an entity managed by an officer of the Company, to pay for operating expenses. The Company formalized the arrangement on August 1, 2020 when it issued to Atikin a Junior Secured Revolving Promissory Note for a principal amount up to $ 200,000 57,500 35,000 22,500 December 15, 2020 1,479 On July 21, 2021, the Company entered into a consulting agreement with Atikin Investments LLC for a period of one year, expiring July 20, 2022. Pursuant to the consulting agreement, as amended in September 2021, in exchange for Atikin’s provision of consulting services with respect to mergers and acquisitions and general business and operational assistance, the Company granted Atikin 1,400,000 five years 0.01 905,771 700,000 1,400,000 14,000 There was $ 24,290 During the year ended December 31, 2021, the Chief Executive Officer advanced the Company $ 10,000 The May Family Foundation controls 18.89% of the common shares outstanding of the Company as of December 31, 2021. Richard Horgan, the Chief Executive Officer is a director of the foundation.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 10 FAIR VALUE MEASUREMENTS The Company measures and discloses the estimated fair value of financial assets and liabilities using the fair value hierarchy prescribed by U.S. generally accepted accounting principles. The fair value hierarchy has three levels, which are based on reliable available inputs of observable data. The hierarchy requires the use of observable market data when available. The three-level hierarchy is defined as follows: Level 1 – quoted prices for identical instruments in active markets; Level 2 – quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model derived valuations in which significant inputs and significant value drivers are observable in active markets; and Level 3 – fair value measurements derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Financial instruments consist principally of cash, investments, accounts receivable and other receivables, accounts payable and accrued liabilities, notes payable, and amounts due to related parties. The fair value of cash is determined based on Level 1 inputs. There were no transfers into or out of “Level 3” during the years ended December 31, 2021 and 2020. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective relatively short maturity dates or durations. Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. The following table presents assets and liabilities that are measured and recognized at fair value on a recurring basis as of: SCHEDULE OF ASSETS AND LIABILITIES MEASURED ON RECOGNIZED FAIR VALUE ON RECURRING BASIS December 31, 2021 Level 1 Level 2 Level 3 Total Gains Investment $ 33,463 $ - $ - $ (918,497 ) December 31, 2020 Investment $ 1,752,954 $ - $ - $ 1,449,579

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS	NOTE 11: COMMITMENTS On December 2, 2021, Elysian, the Company, 7Seeds Inc. (“7Seeds”), and Firebreak Associates, Inc. (“Firebreak”) (collectively, the “Parties”) entered into a joint venture agreement (the “JVA”). Pursuant to the JVA, 7Seeds, Firebreak and Elysian agreed to cooperate in the opening and operation of cannabis distribution facilities as follows: (i) 7Seeds agreed to provide consulting services to Elysian including identifying locations to open new commercial cannabis businesses, including without limitation dispensaries, delivery stores, and other businesses engaging in cannabis related activities (the “Elysian Stores”), securing proper state and local licensure, planning commercial cannabis business operations at those locations in exchange for the compensation described below, and (ii) Firebreak, as the owner of certain trademarks and service marks (the “CannaBlue Marks”), agreed to license the CannaBlue Marks to Elysian for which Elysian obtained the option to open the Elysian Stores under the name “CannaBlue” and making use of the CannaBlue Marks. The Elysian Stores will be owned and operated entirely by Elysian or its affiliates. Under the JVA, 7Seeds agreed to provide services to Elysian for a 36-month period commencing on the effective date of the JVA, for which Elysian agreed compensate 7Seeds as follows: (a) $ 5,000 10,000 12,500 15,000 6% 50,000 Under the JVA, Firebreak has granted Elysian a license to use the CannaBlue Marks in connection with the Elysian Stores in the license territory, consisting of the United States. The license term is for a period of five years and is automatically renewable for successive one-year terms, unless terminated in accordance with the JVA. In exchange for the license, Elysian agreed to pay Firebreak (a) an annual royalty fee of $ 5,000 per year; and (b) a fee equal to 6 % of that Elysian Store’s gross sales revenues. In December 2021, Norr entered into a term sheet for an Advisory Agreement with three individual contractors. The Advisory Agreements, were effective upon the signing of the definitive documents on January 24, 2022 and are for a period of five years. If any advisor voluntarily or involuntarily terminates his services, his agreement will automatically terminate. All advisors will be paid $ 1,000 per month for the first eighteen months immediately following execution of the Advisory Agreement. In addition to the cash compensation, the Company shall compensate the advisors who have not terminated their relationship with Norr based on the following events (amounts have been aggregated among the advisors): (a) Upon the first $ 1 5% (b) Upon the first $ 100,000 5% (c) Upon the first $ 250,000 5% (d) Upon the first $ 500,000 5% (e) Upon the first $ 1,000,000 5% (f) Upon the first $ 1,000,000 $200,000 (g) Upon the first $ 2,500,000 300,000 (h) Upon the first $ 5,000,000 400,000 The maximum ownership the advisors may collectively receive in Norr shall be 25% . In addition, the advisors may receive shares of Fortium common stock based on meeting enumerated net operating free cash flow thresholds ranging from $ 1,000,000 5,000,000 900,000

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 12: INCOME TAXES The Company accounts for income taxes under ASC Topic 740: Income Taxes which requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statements and the tax basis of assets and liabilities, and for the expected future tax benefit to be derived from tax losses and tax credit carryforwards. ASC Topic 740 additionally requires the establishment of a valuation allowance to reflect the likelihood of realization of deferred tax assets. The Company had a net operating loss carryforward for tax purposes totaling $ 1,270,580 1,179,845 Pursuant to Internal Revenue Code Sections 382 and 383, the utilization of net operating losses and other tax attributes may be substantially limited or eliminated due to cumulative changes in ownership greater than 50% Management has placed a full valuation allowance on its Net Deferred Tax Assets since it is more likely than not that the Net Deferred Tax Asset will not be utilized. The table below summarizes the differences between the tax benefit computed at the statutory federal tax rate and the Company’s net income tax benefit for the years ended December 31, 2021 and 2020: SCHEDULE OF INCOME TAX BENEFITS 2021 2020 Net operating loss carryover $ 266,822 $ 247,767 Depreciation expense - 77,997 Investments (6,250 ) (91,054 ) Business credits (R&D) 38,817 27,411 Other (18,213 ) - Valuation allowance (281,176 ) (262,121 ) Net deferred tax asset $ - $ - Tax benefit computed at expected statutory rate $ (478,802 ) $ 1,119,530 State income taxes - - Gain on disposal of Banner Midstream - (1,333,998 ) Share-based compensation 190,212 - Investments 269,535 - Valuation Allowance 19,055 214,468 Net income tax benefit $ - $ - Federal statutory rate (benefit) ( 21 )% 21 % Gain on disposal of Banner Midstream - % ( 25 )% Share-based compensation 8.3 % - Investments 11.8 % - % Change in valuation allowance 0.9 % 4 % Effective Tax Rate ( 0 )% ( 0 )%

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13: SUBSEQUENT EVENTS The Advisory Agreements were effective upon the signing of the definitive documents on January 24, 2022 and are for a period of five years. If any advisor voluntarily or involuntarily terminates his services, the agreement will automatically terminate. All advisors will be paid $ 1,000 per month for the first eighteen months immediately following execution of the Advisory Agreement. In addition to the cash compensation, the Company shall compensate the advisors who have not terminated their relationship with Norr based on the following events (amounts have been aggregated among the advisors): (a) Upon the first $ 1 5% (b) Upon the first $ 100,000 5% (c) Upon the first $ 250,000 5% (d) Upon the first $ 500,000 5% (e) Upon the first $ 1,000,000 5% (f) Upon the first $ 1,000,000 200,000 (g) Upon the first $ 2,500,000 300,000 (h) Upon the first $ 5,000,000 400,000 The maximum ownership the advisors may collectively receive in Norr shall be 25% . In addition, the advisors may receive shares of Fortium common stock based on meeting enumerated net operating free cash flow thresholds ranging from $ 1,000,000 5,000,000 900,000 In the period January 1, 2022 through February 24, 2022, the Company sold the remaining 15,003 shares of Ecoark Holdings, Inc. common stock. On March 8, 2022, the Company entered into a stock purchase agreement whereby the Company paid a non-refundable $ 50,000 5

DESCRIPTION OF BUSINESS, BASI_2

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Description of Business	Description of Business The terms “we,” “us,” “our,” “registrant,” “Fortium Holdings”, and the “Company” refer to Fortium Holdings Corp. (formerly Banner Energy Services, Corp. “Banner Energy”)), a Nevada corporation. On November 18, 2019, the Company merged with Banner Midstream Corp., a Delaware corporation (“Banner Midstream”). Banner Midstream had two operating subsidiaries: Pinnacle Frac Transport LLC, a Texas limited liability company (“Pinnacle Frac”) and Capstone Equipment Leasing LLC, a Texas limited liability company (“Capstone”) as of November 18, 2019. The Company amended its Articles of Incorporation (the “Amendment”) to effectuate a 1-for-95 reverse stock split Additionally, immediately following the closing of the Merger, the Company and its secured debt holders finalized an agreement whereby the debt holders took possession of the Company’s biotechnology assets and assumed certain other Company obligations in lieu of payment by the Company of the amounts due in the secured debt instruments. On March 27, 2020, Banner Midstream was acquired by Ecoark Holdings, Inc., (“Ecoark”) pursuant a Stock Purchase Agreement, dated March 27, 2020 (the “Banner Purchase Agreement”), between Ecoark and Banner Energy. Pursuant to the Banner Purchase Agreement, Ecoark acquired 100 1,789,041 2.72 11,774,000 As of March 27, 2020, Banner Midstream had four operating subsidiaries: Pinnacle Frac, Capstone, White River Holdings Corp., a Delaware corporation (“White River”); and Shamrock Upstream Energy LLC, a Texas limited liability company (“Shamrock”). White River and Shamrock were both acquired on March 27, 2020 by Banner Midstream for a total of $ 8,000,000 On March 18, 2021, the Company formed Norr LLC (“Norr”), a Nevada limited liability company and wholly-owned subsidiary of the Company, and commenced operations as a sports equipment and apparel manufacturer and retailer. Prior to organization of Norr, the Company’s Chief Executive Officer had explored this business opportunity and commenced preparation of a business plan for the business. On March 23, 2021, the Company engaged the services of two consultants and entered into consulting agreements through Norr pursuant to which each consultant provides services to Norr in exchange for $ 1,000 On September 9, 2021, the Company formed Elysian, a Colorado corporation and the Company’s wholly-owned subsidiary. On September 14, 2021, Elysian entered into a Stock Purchase Agreement (“SPA”) with Treehouse Company, Inc. (“Treehouse”), and its sole shareholder Alex Gosselin (the “Seller”) pursuant to which Elysian shall purchase 80 % of the capital stock of Treehouse from the Seller for $ 200,000 . Treehouse’s key assets consist of two licenses for commercial cannabis distribution in the State of California. The acquisition of Treehouse will be consummated upon the completion of the terms of the agreement which pertain to the delivery of the $ 200,000 purchase price to the escrow agent to be held until release upon receipt of the requisite regulatory approval for the transaction. As of December 31, 2021, the acquisition has not closed. On December 2, 2021, Elysian, the Company, 7Seeds Inc. (“7Seeds”), and Firebreak Associates, Inc. (“Firebreak”) (collectively, the “Parties”) entered into a joint venture agreement (the “JVA”). Pursuant to the JVA, 7Seeds, Firebreak and Elysian agreed to cooperate in the opening and operation of cannabis distribution facilities as follows: (i) 7Seeds agreed to provide consulting services to Elysian including identifying locations to open new commercial cannabis businesses, including without limitation dispensaries, delivery stores, and other businesses engaging in cannabis related activities (the “Elysian Stores”), securing proper state and local licensure, planning commercial cannabis business operations at those locations in exchange for the compensation described below, and (ii) Firebreak, as the owner of certain trademarks and service marks (the “CannaBlue Marks”), agreed to license the CannaBlue Marks to Elysian for which Elysian obtained the option to open the Elysian Stores under the name “CannaBlue” and making use of the CannaBlue Marks. The Elysian Stores will be owned and operated entirely by Elysian or its affiliates. Under the JVA, 7Seeds agreed to provide services to Elysian for a 36-month period commencing on the effective date of the JVA, for which Elysian agreed compensate 7Seeds as follows: (a) $ 5,000 per month for the first three months following the Effective Date; (b) $ 10,000 per month beginning in month four and through month twelve; (c) $ 12,500 per month beginning in month thirteen and through month twenty-four; and (d) $ 15,000 per month beginning in month twenty-five and through month thirty-six. Additionally, for each Elysian Store for which 7Seeds directly assists in obtaining a cannabis license, 7Seeds will be entitled to receive the following additional compensation: (a) cash payment equal to 6 % of that Elysian Store’s gross sales revenues, and (b) $ 50,000 in shares of the Company’s common stock. As part of the JVA, Elysian granted 7Seeds a limited, non-exclusive, royalty-free, non-transferable, and non-sublicensable, worldwide license during the term of the JVA to all of Elysian’ s intellectual property rights, including all copyrights, patents, trademarks, patent disclosures, and inventions. Under the JVA, Firebreak has granted Elysian a license to use the CannaBlue Marks in connection with the Elysian Stores in the license territory, consisting of the United States. The license term is for a period of five years and is automatically renewable for successive one-year terms, unless terminated in accordance with the JVA. In exchange for the license, Elysian agreed to pay Firebreak (a) an annual royalty fee of $ 5,000 per year; and (b) a fee equal to 6 % of that Elysian Store’s gross sales revenues . In December 2021, Norr entered into a term sheet for an Advisory Agreement with three individual contractors. The Advisory Agreements, were effective upon the signing of the definitive documents on January 24, 2022 and are for a period of five years. If any of the advisors voluntarily or involuntarily terminates his services, his agreement will automatically terminate. All advisors will be paid $ 1,000 per month for the first eighteen months immediately following execution of the Advisory Agreement. In addition to the cash compensation, the Company shall compensate the advisors who have not terminated their relationship with Norr based on the following events (amounts have been aggregated among the advisors): (a) Upon the first $ 1 5 (b) Upon the first $ 100,000 5 (c) Upon the first $ 250,000 5 (d) Upon the first $ 500,000 5 (e) Upon the first $ 1,000,000 5 (f) Upon the first $ 1,000,000 200,000 (g) Upon the first $ 2,500,000 300,000 (h) Upon the first $ 5,000,000 400,000 The maximum ownership the advisors may collectively receive in Norr shall be 25 %. In addition, the advisors may receive shares of Fortium common stock based on meeting enumerated net operating free cash flow thresholds ranging from $ 1,000,000 5,000,000 900,000 Simultaneously with the SPA, Elysian and the Seller entered into a Memorandum of Understanding with Treehouse pursuant to which the parties agreed that Elysian will purchase the remaining 20% 200,000 200,000 History Prior to the Merger with Banner Midstream, the Company was an early-stage life sciences and technology company pursuing the development of bio-pharmaceuticals to treat autoimmune diseases, which was known as Mount Tam Biotechnologies, Inc. The following reflected the Company’s post-merger corporate structure (State of Incorporation): Mount Tam Biotechnologies, Inc., formerly TabacaleraYsidron, Inc. (Nevada) Mount Tam Biotechnologies, Inc. (Delaware) - Sold October 2018. Mount Tam Therapeutics, Inc. (Delaware) – Formed October 2018. The Company is subject to a number of risks, including the need to develop the Elysian, Norr business and/or acquire and successfully operate a new business, and the risk of raising capital through equity and/or debt financings. On July 31, 2020, Mr. Jay Puchir notified the Board of Directors (the “Board”) that he was resigning as the Chairman of the Board and Chief Executive Officer of the Company. On July 31, 2020, the Board appointed Mr. Richard Horgan as the Chief Executive Officer, and as our sole director and Chairman of the Board, effective August 1, 2020. On January 7, 2021, shareholders of the Company representing approximately 57% of the outstanding common shares, acted by written consent in lieu of a meeting to approve an amendment to the Company’s Articles of Incorporation to change the name of the Company to Fortium Holdings Corp. (the “Amendment”). The Financial Industry Regulatory Authority approved the name change on May 18, 2021.
Basis of Presentation	Basis of Presentation The Company’s consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States (GAAP). Any reference in these notes to applicable guidance is meant to refer to the authoritative GAAP as found in the Accounting Standards Codification (ASC) and Accounting Standards Update (ASU) of the Financial Accounting Standards Board (FASB). All adjustments considered necessary for a fair presentation have been included. These adjustments consist of normal and recurring accruals, as well as non-recurring charges.
Principles of Consolidation	Principles of Consolidation The Company prepares its consolidated financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany accounts, balances and transactions have been eliminated in the consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the U.S. 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 consolidated financial statements and reported amounts of revenues and expenses during the reporting period. These estimates include, but are not limited to, management’s estimate of provisions required for uncollectible accounts receivable, fair value of assets held for sale and assets and liabilities acquired, impaired value of equipment and intangible assets, including goodwill, estimates of discount rates in lease, liabilities to accrue, cost incurred in the satisfaction of performance obligations, permanent and temporary differences related to income taxes and determination of the fair value of stock awards. Actual results could differ from those estimates.
Acquisition Accounting	Acquisition Accounting The Company’s acquisitions are accounted for under the acquisition method of accounting whereby purchase price is allocated to tangible and intangible assets acquired and liabilities assumed based on fair value. The excess of the fair value of the consideration conveyed over the fair value of the net assets acquired is recorded as goodwill. The excess of the fair value of the net assets acquired over the fair value of the consideration conveyed is recorded as a non-operating gain on acquisition. The statements of operations for the periods presented include the results of operations for each of the acquisitions from the date of acquisition.
Property and Equipment and Long-Lived Assets	Property and Equipment and Long-Lived Assets Property and equipment is stated at cost. Depreciation on property and equipment is computed using the straight-line method over the estimated useful lives of the assets, of ten years for all property and equipment, except leasehold improvements which are depreciated over the term of the lease, which is shorter than the estimated useful life of the improvements. Computer equipment has an estimated useful life of three years. The licenses anticipated to be acquired in the Treehouse acquisition are indefinite, however management will have an estimated useful life of ten years from the date of acquisition. ASC 360 requires that long-lived assets and certain identifiable intangibles held and used by an entity be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company reviews recoverability of long-lived assets on a periodic basis whenever events and changes in circumstances have occurred which may indicate a possible impairment. The assessment for potential impairment is based primarily on the Company’s ability to recover the carrying value of its long-lived assets from expected future cash flows from its operations on an undiscounted basis. If such assets are determined to be impaired, the impairment recognized is the amount by which the carrying value of the assets exceeds the fair value of the assets. ASC 360-10 addresses criteria to be considered for long-lived assets expected to be disposed of by sale. Six criteria are listed in ASC 360-10-45-9 that must be met in order for assets to be classified as held for sale. Once the criteria are met, long-lived assets classified as held for sale are to be measured at the lower of carrying amount or fair value less costs to sell. The Company assesses the impairment of identifiable intangibles whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Factors the Company considers to be important which could trigger an impairment review include the following: 1. Significant underperformance relative to expected historical or projected future operating results; 2. Significant changes in the manner of use of the acquired assets or the strategy for the overall business; and 3. Significant negative industry or economic trends. When the Company determines that the carrying value of intangibles may not be recoverable based upon the existence of one or more of the above indicators of impairment and the carrying value of the asset cannot be recovered from projected undiscounted cash flows, the Company records an impairment charge. The Company measures any impairment based on a projected discounted cash flow method using a discount rate determined by management to be commensurate with the risk inherent in the current business model. Significant management judgment is required in determining whether an indicator of impairment exists and in projecting cash flows.
Accrued Expenses	Accrued Expenses To prepare its financial statements, the Company estimates accrued expenses. The accrual process involves reviewing open contracts, communicating with personnel to identify services that have been performed on behalf of the Company and estimating the level of service performed and the associated cost incurred for the service when the Company has not yet been invoiced or otherwise notified of the actual cost. The Company makes estimates of accrued expenses as of each balance sheet date based on the facts and circumstances known to the Company at that time. Although the Company does not expect the estimates to be materially different from amounts actually incurred, if the estimates of the status and timing of services performed differs from the actual status and timing of services performed, the Company may report amounts that are too high or too low in any particular period. Historically, the estimated accrued liabilities have approximated actual expenses incurred. Subsequent changes in estimates may result in a material change in the accruals.
Fair Value Measurements	Fair Value Measurements The accounting guidance defines fair value, establishes a consistent framework for measuring fair value and expands disclosure for each major asset and liability category measured at fair value on either a recurring or non-recurring basis. Fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, the accounting guidance establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: Level 1: Observable inputs such as quoted prices in active markets. Level 2: Inputs, other than the quoted prices in active markets that are observable either directly or indirectly. Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The carrying values of the Company’s financial instruments such as cash, investments, accounts payable, and accrued expenses approximate their respective fair values because of the short-term nature of those financial instruments.
Investments	Investments The Company measures their investments at fair value with changes in fair value recognized in net income (loss) pursuant to ASU 2016-01, “Financial Instruments-Overall”.
Revenue Recognition	Revenue Recognition The Company accounts for revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers The Company accounts for a contract when it has been approved and committed to, each party’s rights regarding the goods or services to be transferred have been identified, the payment terms have been identified, the contract has commercial substance, and collectability is probable. Revenue is generally recognized net of allowances for returns and any taxes collected from customers and subsequently remitted to governmental authorities. Revenue recognition for multiple-element arrangements requires judgment to determine if multiple elements exist, whether elements can be accounted for as separate units of accounting, and if so, the fair value for each of the elements. The Company accounts for contract costs in accordance with ASC Topic 340-40, Contracts with Customers
Share-Based Payment Arrangements	Share-Based Payment Arrangements The Company has accounted for stock-based compensation arrangements in accordance with Accounting Standards Codification subtopic 718-10, Compensation (“ASC 718”). This guidance addresses all forms of share-based payment awards including shares issued under employee stock purchase plans, stock options, restricted stock and stock appreciation rights, as well as share grants and other awards issued to employees and non-employees under free-standing arrangements. These awards are recorded at costs that are measured at fair value on the awards’ grant dates, based on the estimated number of awards that are expected to vest and will result in charges to operations.
Segment Reporting	Segment Reporting The Company, through the formation of Norr and anticipated acquisition of Treehouse, has created two distinct business segments. The Company has only nominal operations in Norr as they are in the start-up phase of this organization and upon the acquisition of Treehouse will have the commercial cannabis distribution licenses transferred to Elysian. Upon operations commencing, the Company will segment report these two segments. There are currently only nominal operations of Norr and Elysian (approximately 1% of total net loss) and as a result, the Chief Decision Making Officer has not started segmenting the results of operations as there is no methodology to allocate costs to these segments for the year ended December 31, 2021. For 2020, there were no segments.
Leases	Leases The Company followed ASC 840 Leases
Earnings (Loss) Per Share of Common Stock	Earnings (Loss) Per Share of Common Stock Basic net income (loss) per common share is computed using the weighted average number of common shares outstanding. Diluted earnings per share (“EPS”) include additional dilution from common stock equivalents, such as stock issuable pursuant to the exercise of stock options and warrants. Common stock equivalents are not included in the computation of diluted earnings per share when the Company reports a loss because to do so would be anti-dilutive for periods presented, so only basic weighted average number of common shares are used in the computations.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption.
Going Concern	Going Concern The Company concluded that its negative cash flows from operations raise substantial doubt about the Company’s ability to continue as a going concern for one year from the date the unaudited condensed consolidated financial statements are issued. Management intends to oversee the development and growth of the Company’s anticipated commercial cannabis distribution business and sporting goods and apparel business and continue to explore and identify business opportunities within the U.S., including a potential acquisition of an operating entity through a reverse merger, asset purchase or similar transaction. Our management team has experience in the cannabis space and sporting goods and apparel industry and in consulting both private and public companies in operational processes, although no assurances can be given that he can successfully grow our operations through our subsidiary or identify and implement a viable business strategy or that any such strategy will result in profits. Our ability to effectively identify, develop and implement a viable plan for our business may be hindered by risks and uncertainties which are beyond our control, including without limitation, the continued negative effects of the coronavirus pandemic on the U.S. and global economies. Even though management believes this plan will allow the Company to continue as a going concern, there are no guarantees to the successful execution of this plan. These consolidated financial statements of the Company have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business over a reasonable period of time. On March 27, 2020, Banner Midstream was acquired by Ecoark for 1,789,041 shares of common stock (after giving effect to Ecoark’s subsequent one-for-five reverse stock split which was effected on December 10, 2020), and Ecoark assumed all of the debt of the Company. As of February 28, 2022, of the 200,000 shares of Ecoark common stock the Company retained from the March 2020 acquisition, after distributing the other 1,589,041 shares to the former owners of Banner Midstream, the Company has sold all of the shares. Impact of COVID-19 Since the sale of Banner Midstream, the COVID-19 pandemic has not had a material impact on the Company, particularly due to our lack of operations until recently. The pandemic may, however, have an impact on our ability to develop the Norr business and anticipated Elysian business with the acquisition of Treehouse.

REVENUE (Tables)

REVENUE (Tables)	12 Months Ended
	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
SCHEDULE OF DISAGGREGATION OF REVENUE BY MAJOR SOURCE	All of the Company’s revenue for the period January 1, 2020 through March 27, 2020 are included in discontinued operations: SCHEDULE OF DISAGGREGATION OF REVENUE BY MAJOR SOURCE 2021 2020 Revenue: Transportation and logistics $ - $ 3,686,120 Equipment rental revenue - 74,448 Other revenue - 100,107 $ - $ 3,860,675

FIXED ASSETS (Tables)

FIXED ASSETS (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
SCHEDULE OF FIXED ASSETS	Fixed assets as of December 31, 2021 and 2020 were as follows: SCHEDULE OF FIXED ASSETS 2021 2020 Computer equipment $ 2,513 $ - Accumulated depreciation (838 ) - Net fixed assets $ 1,675 $ -

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT) (Tables)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
SCHEDULE OF STOCK OPTIONS VESTED	SCHEDULE OF STOCK OPTIONS VESTED Name Number of Stock Vesting Brian Kennedy (Chairman) – 5/2/2016 2,632 Fully vested Juniper Pennypacker – 5/2/2016 105 Fully vested Name Number of Stock Vesting Richard Marshak (CEO) – 12/28/2018 37,105 Fully vested Jim Stapleton (CFO) – 12/28/2018 10,789 Fully vested Brian Kennedy (Chairman) – 12/28/2018 3,684 Fully vested Juniper Pennypacker – 12/28/2018 105 Fully vested Name Number of Stock Vesting Bryan Cox (consultant) – 10/7/2016 1,053 Fully vested Jim Stolzenbach (consultant) – 10/7/2016 368 Fully vested Name Number of Stock Vesting Bryan Cox (consultant) – 12/28/2018 3,158 Fully vested Jim Stolzenbach (consultant) – 12/28/2018 1,421 Fully vested
SCHEDULE OF STOCK OPTIONS WEIGHTED AVERAGE ASSUMPTIONS	The Company determined the value of share-based compensation using the Black-Scholes fair value option-pricing model using the following weighted average assumptions for options granted during the year ended December 31, 2018. All options stand completely vested on the date of the reverse merger November 18, 2019. SCHEDULE OF STOCK OPTIONS WEIGHTED AVERAGE ASSUMPTIONS Date of Grant Expected term (years) 10 Expected volatility 283 % Risk-free interest rate 2.55 % Dividend yield 0 %
SCHEDULE OF STOCK OPTION ACTIVITY	As summary of option activity under the 2016 Plan as of December 31, 2021 and 2020 and changes during the period then ended is presented below: SCHEDULE OF STOCK OPTION ACTIVITY Number of Options Weighted Average Weighted Average Remaining Contractual Term Balance outstanding at December 31, 2019 60,421 $ 5.20 8.02 Granted - - - Exercised - - - Forfeited - - - Expired - - - Cancelled - - - Balance outstanding at December 31, 2020 60,421 $ 5.20 7.02 Exercisable at December 31, 2020 60,421 $ 5.20 7.02 Number of Options Weighted Average Weighted Average Remaining Contractual Term Balance outstanding at December 31, 2020 60,421 $ 5.20 7.02 Granted - - - Exercised - - - Forfeited - - - Expired - - - Cancelled - - - Balance outstanding at December 31, 2021 60,421 $ 5.20 6.02 Exercisable at December 31, 2021 60,421 $ 5.20 6.02
SCHEDULE OF WARRANTS ACTIVITY	SCHEDULE OF WARRANTS ACTIVITY Warrants Shares Weighted Average Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2019 10,628 $ 16.625 2.70 $ - Granted - - - - Exercised - - - - Forfeited or expired - - - - Outstanding at December 31, 2020 10,628 $ 16.625 1.70 $ - Exercisable at December 31, 2020 10,628 $ 16.625 1.70 $ - Warrants Shares Weighted Average Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2020 10,628 $ 16.625 1.70 $ - Granted 1,400,000 0.01 5.00 - Exercised (1,400,000 ) (0.01 ) ( 5.00 ) - Forfeited or expired - - - - Outstanding at December 31, 2021 10,628 $ 16.625 0.70 $ - Exercisable at December 31, 2021 10,628 $ 16.625 0.70 $ -
SCHEDULE OF FAIR VALUE ASSUMPTION OF WARRANTS	The following assumptions were used for the years ended December 31, 2021 and 2020: SCHEDULE OF FAIR VALUE ASSUMPTION OF WARRANTS Year Ended December 31, 2021 Year Ended December 31, 2020 Expected term 5 - Expected volatility 323.133 % - Expected dividend yield - - Risk-free interest rate 0.10 % -

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
SCHEDULE OF DISCONTINUED OPERATIONS	The Company entered into an agreement with Ecoark and sold Banner Midstream on March 27, 2020. All of the operations for the respective periods for Banner Midstream, who was acquired as of November 18, 2019 in a reverse merger are reflected as discontinued operations. SCHEDULE OF DISCONTINUED OPERATIONS Period Ended January 1, 2020 through March 27, 2020 Revenue $ 3,860,675 Cost of Sales 2,604,288 Gross Profit 1,256,387 Operating and Non-operating Expenses 3,243,052 Loss from discontinued operations $ (1,986,665 ) Gain on discontinued operations 8,339,038 Net gain from discontinued operations $ 6,352,373

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
SCHEDULE OF ASSETS AND LIABILITIES MEASURED ON RECOGNIZED FAIR VALUE ON RECURRING BASIS	The following table presents assets and liabilities that are measured and recognized at fair value on a recurring basis as of: SCHEDULE OF ASSETS AND LIABILITIES MEASURED ON RECOGNIZED FAIR VALUE ON RECURRING BASIS December 31, 2021 Level 1 Level 2 Level 3 Total Gains Investment $ 33,463 $ - $ - $ (918,497 ) December 31, 2020 Investment $ 1,752,954 $ - $ - $ 1,449,579

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
SCHEDULE OF INCOME TAX BENEFITS	The table below summarizes the differences between the tax benefit computed at the statutory federal tax rate and the Company’s net income tax benefit for the years ended December 31, 2021 and 2020: SCHEDULE OF INCOME TAX BENEFITS 2021 2020 Net operating loss carryover $ 266,822 $ 247,767 Depreciation expense - 77,997 Investments (6,250 ) (91,054 ) Business credits (R&D) 38,817 27,411 Other (18,213 ) - Valuation allowance (281,176 ) (262,121 ) Net deferred tax asset $ - $ - Tax benefit computed at expected statutory rate $ (478,802 ) $ 1,119,530 State income taxes - - Gain on disposal of Banner Midstream - (1,333,998 ) Share-based compensation 190,212 - Investments 269,535 - Valuation Allowance 19,055 214,468 Net income tax benefit $ - $ - Federal statutory rate (benefit) ( 21 )% 21 % Gain on disposal of Banner Midstream - % ( 25 )% Share-based compensation 8.3 % - Investments 11.8 % - % Change in valuation allowance 0.9 % 4 % Effective Tax Rate ( 0 )% ( 0 )%

DESCRIPTION OF BUSINESS, BASI_3

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Jan. 24, 2022	Sep. 09, 2021	Mar. 23, 2021	Jul. 28, 2020	Mar. 27, 2020	Feb. 27, 2020	Nov. 14, 2019	Feb. 28, 2022	Mar. 27, 2020	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Reverse stock split							1 for 95 reverse stock split
Issued for services per month				$ 125,710		$ 55,000					$ 180,710
[custom:PercentageOfGrossSalesRevenueOnCashPayment]										6.00%
[custom:AnnualRoyaltyFee]										$ 50,000
Revenue									$ 3,860,675
Share based compensation										905,771	205,000
Common Stock [Member]
Property, Plant and Equipment [Line Items]
Issued for services per month											$ 13
Subsequent Event [Member]
Property, Plant and Equipment [Line Items]
[custom:CashCompensationBasedLiabilityPerMonth-0]	$ 1,000
Subsequent Event [Member] | Common Stock [Member] | Equity Compensation Advisors [Member]
Property, Plant and Equipment [Line Items]
Number of shares authorized share based compensation	9,000
Subsequent Event [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Vesting percentage	25.00%
Share based compensation	$ 50,000
Subsequent Event [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Share based compensation	10,000
Subsequent Event [Member] | Upon First $1 of Revenue [Member]
Property, Plant and Equipment [Line Items]
Revenue	$ 1
Vesting percentage	5.00%
Subsequent Event [Member] | Upon First $100,000 of Revenue [Member]
Property, Plant and Equipment [Line Items]
Revenue	$ 100,000
Vesting percentage	5.00%
Subsequent Event [Member] | Upon First $250,000 of Revenue [Member]
Property, Plant and Equipment [Line Items]
Revenue	$ 250,000
Vesting percentage	5.00%
Subsequent Event [Member] | Upon First $500,000 of Revenue [Member]
Property, Plant and Equipment [Line Items]
Revenue	$ 500,000
Vesting percentage	5.00%
Subsequent Event [Member] | Upon First $1,000,000 of Revenue [Member]
Property, Plant and Equipment [Line Items]
Revenue	$ 1,000,000
Vesting percentage	5.00%
Subsequent Event [Member] | Upon First $1,000,000 of Revenue [Member]
Property, Plant and Equipment [Line Items]
Revenue	$ 1,000,000
Common stock vested amount	200,000
Subsequent Event [Member] | Upon First $2,500,000 of Revenue [Member]
Property, Plant and Equipment [Line Items]
Revenue	2,500,000
Common stock vested amount	300,000
Subsequent Event [Member] | Upon First $5,000,000 of Revenue [Member]
Property, Plant and Equipment [Line Items]
Revenue	5,000,000
Common stock vested amount	$ 400,000
First Three Months [Member]
Property, Plant and Equipment [Line Items]
Issuance of Stock and Warrants for Services or Claims										5,000
Four and through Month Twelve [Member]
Property, Plant and Equipment [Line Items]
Issuance of Stock and Warrants for Services or Claims										10,000
Thirteen and through Month Twenty-four [Member]
Property, Plant and Equipment [Line Items]
Issuance of Stock and Warrants for Services or Claims										12,500
Twenty Five and through Month Thirty-six [Member]
Property, Plant and Equipment [Line Items]
Issuance of Stock and Warrants for Services or Claims										$ 15,000
Norr LLC [Member]
Property, Plant and Equipment [Line Items]
Issued for services per month			$ 1,000
Elysian premium corp [Member]
Property, Plant and Equipment [Line Items]
[custom:PercentageOfGrossSalesRevenueOnCashPayment]										6.00%
[custom:AnnualRoyaltyFee]										$ 5,000
Ecoark Holdings, Inc. [Member]
Property, Plant and Equipment [Line Items]
Reverse stock split					one-for-five reverse stock split
Stock Purchase Agreement [Member] | Treehouse Company Inc [Member]
Property, Plant and Equipment [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent		80.00%
[custom:StockPurchasePrice]		$ 200,000
Purchase of remaining common stock percentage										20.00%
Proceeds from common stock										$ 200,000
Proceeds from sales										$ 200,000
Stock Purchase Agreement [Member] | Treehouse Company Inc [Member] | Escrow Agent [Member]
Property, Plant and Equipment [Line Items]
Asset Acquisition, Price of Acquisition, Expected		$ 200,000
Ecoark Holdings, Inc. [Member]
Property, Plant and Equipment [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares					1,789,041
Ecoark Holdings, Inc. [Member] | Subsequent Event [Member]
Property, Plant and Equipment [Line Items]
Stock issued during the period retained								200,000
Ecoark Holdings, Inc. [Member] | Stock Purchase Agreement [Member] | Banner Midstream Corp [Member]
Property, Plant and Equipment [Line Items]
Acquisition percentage					100.00%				100.00%
Acquisition of common stock, shares					1,789,041
Acquired price					$ 2.72				$ 2.72
Acquisition of common stock, value					$ 11,774,000
White River and Shamrock [Member] | Banner Midstream Corp [Member]
Property, Plant and Equipment [Line Items]
Acquisition consideration amount					$ 8,000,000
Banner Midstream [Member] | Subsequent Event [Member]
Property, Plant and Equipment [Line Items]
Stock Issued During Period, Shares, New Issues								1,589,041

SCHEDULE OF DISAGGREGATION OF R

SCHEDULE OF DISAGGREGATION OF REVENUE BY MAJOR SOURCE (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 27, 2020	Dec. 31, 2021	Dec. 31, 2020
Revenue	$ 3,860,675
Transportation and Logistics [Member]
Revenue	3,686,120
Equipment Rental Revenue [Member]
Revenue	74,448
Other Revenue [Member]
Revenue	$ 100,107

REVENUE (Details Narrative)

REVENUE (Details Narrative)	12 Months Ended
	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Performance obligation, description of good or service	contracts with an original expected length of one year or less
Performance obligation, description of timing	contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed
Performance obligation, description of payment terms	Collections of the amounts billed are typically paid by the customers within 30 to 60 days

SCHEDULE OF FIXED ASSETS (Detai

SCHEDULE OF FIXED ASSETS (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Computer equipment	$ 2,513
Accumulated depreciation	(838)
Net fixed assets	$ 1,675

FIXED ASSETS (Details Narrative

FIXED ASSETS (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
Depreciation expense		$ 838
Discontinued Operations [Member]
Depreciation expense	$ 103,451

LONG-TERM DEBT (Details Narrati

LONG-TERM DEBT (Details Narrative)	Mar. 27, 2020USD ($)
Debt Disclosure [Abstract]
Long term debt	$ 0

NOTES PAYABLE - RELATED PARTI_2

NOTES PAYABLE - RELATED PARTIES (Details Narrative) - USD ($)	Jan. 11, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Aug. 02, 2020
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Interest expense			$ 45	$ 1,479
Junior Secured Revolving Promissory Note [Member] | Atikin Investments LLC [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Debt instrument face amount		$ 22,500		22,500
Debt borrowed amount		$ 57,500		57,500
Debt instrument maturity date		Dec. 15, 2020
Chief Executive Officer [Member] | Atikin Investments LLC [Member] | Extended Maturity [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Debt instrument maturity date		Jan. 15, 2021
Chief Executive Officer [Member] | Atikin Investments LLC [Member] | Agreement [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Debt instrument face amount		$ 22,500		22,500
Debt borrowed amount		57,500		$ 57,500
Repayment of debt		$ 35,000
Debt instrument maturity date		Dec. 15, 2020
Repayment of notes payable - related parties	$ 22,500
Accrued interest	$ 1,524
Chief Executive Officer [Member] | Junior Secured Revolving Promissory Note [Member] | Atikin Investments LLC [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Debt instrument face amount					$ 200,000

SCHEDULE OF STOCK OPTIONS VESTE

SCHEDULE OF STOCK OPTIONS VESTED (Details) - shares	Dec. 28, 2018	Oct. 07, 2016	May 02, 2016
Brian Kennedy (Chairman) [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of Stock Options	3,684		2,632
Vesting Schedule	Fully vested		Fully vested
Juniper Pennypacker [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of Stock Options	105		105
Vesting Schedule	Fully vested		Fully vested
Richard Marshak (CEO) [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of Stock Options	37,105
Vesting Schedule	Fully vested
Jim Stapleton (CFO) [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of Stock Options	10,789
Vesting Schedule	Fully vested
Bryan Cox (consultant) [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of Stock Options	3,158	1,053
Vesting Schedule	Fully vested	Fully vested
Jim Stolzenbach (consultant) [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of Stock Options	1,421	368
Vesting Schedule	Fully vested	Fully vested

SCHEDULE OF STOCK OPTIONS WEIGH

SCHEDULE OF STOCK OPTIONS WEIGHTED AVERAGE ASSUMPTIONS (Details)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Expected term (years)	10 years
Expected volatility	283.00%
Risk-free interest rate	2.55%
Dividend yield	0.00%

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - 2016 Plan [Member] - $ / shares	Dec. 28, 2018	Oct. 02, 2016	May 02, 2016	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Options outstanding, beginning balance				60,421	60,421
Weighted Average Exercise Price outstanding, beginning balance				$ 5.20	$ 5.20
Weighted Average Remaining Contractual Term, outstanding, beginning balance				7 years 7 days	8 years 7 days
Number of Options, Granted	51,683	1,421	2,737
Weighted Average Exercise Price, Granted	$ 1.90	$ 38	$ 56.05
Number of Options, Exercised
Weighted Average Exercise Price, Exercised
Number of Options, Forfeited
Weighted Average Exercise Price, Forfeited
Number of Options, Expired
Weighted Average Exercise Price, Expired
Number of Options, Cancelled
Weighted Average Exercise Price, Cancelled
Number of Options outstanding, ending balance				60,421	60,421
Weighted Average Exercise Price outstanding, ending balance				$ 5.20	$ 5.20
Weighted Average Remaining Contractual Term, outstanding, ending balance				6 years 7 days	7 years 7 days
Number of Options outstanding, Exercisable				60,421	60,421
Weighted Average Exercise Price outstanding, Exercisable				$ 5.20	$ 5.20
Weighted Average Remaining Contractual Term, outstanding, Exercisable				6 years 7 days	7 years 7 days

SCHEDULE OF WARRANTS ACTIVITY (

SCHEDULE OF WARRANTS ACTIVITY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Number of Warrants outstanding, beginning balance	10,628	10,628
Weighted Average Exercise Price outstanding, beginning balance	$ 16.625	$ 16.625
Weighted Average Remaining Contractual Term outstanding, beginning balance	1 year 8 months 12 days	2 years 8 months 12 days
Aggregate Intrinsic Value outstanding, beginning balance
Number of Warrants, Granted	1,400,000
Weighted Average Exercise Price, Granted	$ 0.01
Weighted Average Remaining Contractual Term outstanding, Granted	5 years
Number of Options, Exercised	(1,400,000)
Weighted Average Exercise Price, Exercised	$ 0.01
Weighted Average Remaining Contractual Term outstanding, Exercised	5 years
Number of Options, Forfeited or expired
Weighted Average Exercise Price, Forfeited or expired
Number of Warrants outstanding, ending balance	10,628	10,628
Weighted Average Exercise Price outstanding, ending balance	$ 16.625	$ 16.625
Aggregate Intrinsic Value outstanding, ending balance	8 months 12 days	1 year 8 months 12 days
Aggregate Intrinsic Value outstanding, ending balance
Number of Warrants outstanding, Exercisable	10,628	10,628
Weighted Average Exercise Price outstanding, Exercisable	$ 16.625	$ 16.625
Weighted Average Remaining Contractual Term outstanding, Exercisable	8 months 12 days	1 year 8 months 12 days
Aggregate Intrinsic Value outstanding, Exercisable
Weighted Average Exercise Price, Exercised	$ (0.01)

SCHEDULE OF FAIR VALUE ASSUMPTI

SCHEDULE OF FAIR VALUE ASSUMPTION OF WARRANTS (Details) - Warrant [Member] - Integer	Dec. 31, 2021	Dec. 31, 2020
Measurement Input, Expected Term [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected term	5 years
Measurement Input, Option Volatility [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input	323.133
Measurement Input, Expected Dividend Rate [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input
Measurement Input, Risk Free Interest Rate [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input	0.10

STOCKHOLDERS_ EQUITY (DEFICIT_2

STOCKHOLDERS’ EQUITY (DEFICIT) (Details Narrative) - USD ($)

Sep. 14, 2021

Jul. 21, 2021

Jul. 28, 2020

Feb. 27, 2020

Nov. 14, 2019

Dec. 28, 2018

Aug. 10, 2017

Oct. 02, 2016

May 02, 2016

Dec. 31, 2021

Dec. 31, 2020

May 31, 2018

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common stock, shares authorized

200,000,000

200,000,000

Common stock, par value

$ 0.0001

Common stock, shares issued

1,400,000

8,400,000

7,000,000

Common stock, shares outstanding

8,400,000

7,000,000

Reverse stock split

1 for 95 reverse stock split

Number of common stock for service, shares

83,807

50,000

Number of common stock for service

$ 125,710

$ 55,000

$ 180,710

Contributed capital for services rendered

$ 24,290

Warrants exercised, value

$ 14,000

$ 14,000

Warrants granted

1,400,000

Warrants term

5 years

Third Party [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants exercised, value

$ 14,000

Warrant issued, shares

700,000

Warrants exercised, shares

1,400,000

Consulting Agreement [Member] | Atikin Investments LLC [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrant exercise price

$ 0.01

Warrants granted

1,400,000

Warrants term

5 years

Fair value of warrants

$ 905,771

Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants to purchase common stock

5,314

Warrant exercise price

$ 19

Warrants expiration date

Aug. 10, 2022

Two Investors [Member] | Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants to purchase common stock

42,510

Aggregate purchase price of warrants

$ 525,000

Investors [Member] | Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants to purchase common stock

5,314

Warrant exercise price

$ 14.25

2016 Plan [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Options to purchase common stock

51,683

1,421

2,737

Stock option, exercise price

$ 1.90

$ 38

$ 56.05

Warrants exercised, shares

2016 Plan [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Options to purchase common stock

4,579

Stock option, exercise price

$ 1.90

Minimum [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Increase in authorized number of shares

100,000,000

Maximum [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Increase in authorized number of shares

200,000,000

Maximum [Member] | Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants trade for common stock - percentage

500.00%

SCHEDULE OF DISCONTINUED OPERAT

SCHEDULE OF DISCONTINUED OPERATIONS (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 27, 2020	Dec. 31, 2021	Dec. 31, 2020
Discontinued Operations and Disposal Groups [Abstract]
Revenue	$ 3,860,675
Cost of Sales	2,604,288
Gross Profit	1,256,387
Operating and Non-operating Expenses	3,243,052
Loss from discontinued operations	(1,986,665)
Gain on discontinued operations	8,339,038
Net gain from discontinued operations	$ 6,352,373

LEASES (Details Narrative)

LEASES (Details Narrative)	12 Months Ended
	Dec. 31, 2021
Lease description	For the expected term of the lease the Company used the initial terms ranging between 42 and 60 months
Minimum [Member]
Lease discount rate, percentage	2.50%
Maximum [Member]
Lease discount rate, percentage	6.80%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Sep. 14, 2021	Jul. 21, 2021	Jan. 11, 2021	Jul. 28, 2020	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Aug. 02, 2020
Related Party Transaction [Line Items]
Interest Expense						$ 45	$ 1,479
Numbers of warrants , granted						1,400,000
Contractual term, granted						5 years
Warrants exercised, value	$ 14,000					$ 14,000
Contributed capital				$ 24,290
Third Party [Member]
Related Party Transaction [Line Items]
Warrant issued, shares	700,000
Warrant excersied, shares	1,400,000
Warrants exercised, value	$ 14,000
Junior Secured Revolving Promissory Note [Member] | Atikin Investments LLC [Member]
Related Party Transaction [Line Items]
Debt Instrument, Face Amount					$ 22,500		22,500
Debt borrowed amount					$ 57,500		57,500
Debt Instrument, Maturity Date					Dec. 15, 2020
Interest Expense					$ 1,479
Chief Executive Officer [Member] | Short-term Debt [Member]
Related Party Transaction [Line Items]
Repayments of Debt						10,000
Chief Executive Officer [Member] | Junior Secured Revolving Promissory Note [Member] | Atikin Investments LLC [Member]
Related Party Transaction [Line Items]
Debt Instrument, Face Amount								$ 200,000
Co-Tenancy Agreement [Member] | Razor Medical Science LLC [Member]
Related Party Transaction [Line Items]
Repayment of related party debt						1,600
Payments for rent						$ 3,300
Agreement [Member] | Chief Executive Officer [Member] | Atikin Investments LLC [Member]
Related Party Transaction [Line Items]
Repayment of related party debt			$ 22,500
Debt Instrument, Face Amount					22,500		22,500
Debt borrowed amount					57,500		$ 57,500
Repayments of Debt					$ 35,000
Debt Instrument, Maturity Date					Dec. 15, 2020
Consulting Agreement [Member] | Atikin Investments LLC [Member]
Related Party Transaction [Line Items]
Numbers of warrants , granted		1,400,000
Contractual term, granted		5 years
Excerise price		$ 0.01
Fair value of warrants		$ 905,771
Separation Agreement [Member] | Former Employee [Member]
Related Party Transaction [Line Items]
Contributed capital				$ 24,290

SCHEDULE OF ASSETS AND LIABILIT

SCHEDULE OF ASSETS AND LIABILITIES MEASURED ON RECOGNIZED FAIR VALUE ON RECURRING BASIS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gain loss on investment	$ (918,497)	$ 1,449,579
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment	33,463	1,752,954
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment

COMMITMENTS (Details Narrative)

COMMITMENTS (Details Narrative) - USD ($)	Jan. 24, 2022	Mar. 27, 2020	Dec. 31, 2021	Dec. 31, 2020
Loss Contingencies [Line Items]
Percentage of gross sales revenue on cash payment			6.00%
Annual royalty fee			$ 50,000
Revenue		$ 3,860,675
Share-based Payment Arrangement, Noncash Expense			$ 905,771	$ 205,000
Subsequent Event [Member]
Loss Contingencies [Line Items]
[custom:CashCompensationBasedLiabilityPerMonth-0]	$ 1,000
Subsequent Event [Member] | Common Stock [Member] | Equity Compensation Advisors [Member]
Loss Contingencies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	9,000
Subsequent Event [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Vesting percentage	25.00%
Share-based Payment Arrangement, Noncash Expense	$ 50,000
Subsequent Event [Member] | Minimum [Member]
Loss Contingencies [Line Items]
Share-based Payment Arrangement, Noncash Expense	10,000
Subsequent Event [Member] | Upon First $1 of Revenue [Member]
Loss Contingencies [Line Items]
Revenue	$ 1
Vesting percentage	5.00%
Subsequent Event [Member] | Upon First $100,000 of Revenue [Member]
Loss Contingencies [Line Items]
Revenue	$ 100,000
Vesting percentage	5.00%
Subsequent Event [Member] | Upon First $250,000 of Revenue [Member]
Loss Contingencies [Line Items]
Revenue	$ 250,000
Vesting percentage	5.00%
Subsequent Event [Member] | Upon First $500,000 of Revenue [Member]
Loss Contingencies [Line Items]
Revenue	$ 500,000
Vesting percentage	5.00%
Subsequent Event [Member] | Upon First $1,000,000 of Revenue [Member]
Loss Contingencies [Line Items]
Revenue	$ 1,000,000
Vesting percentage	5.00%
Subsequent Event [Member] | Upon First $1,000,000 of Revenue [Member]
Loss Contingencies [Line Items]
Revenue	$ 1,000,000
Common stock vested amount	200,000
Subsequent Event [Member] | Upon First $2,500,000 of Revenue [Member]
Loss Contingencies [Line Items]
Revenue	2,500,000
Common stock vested amount	300,000
Subsequent Event [Member] | Upon First $5,000,000 of Revenue [Member]
Loss Contingencies [Line Items]
Revenue	5,000,000
Common stock vested amount	$ 400,000
Elysian premium corp [Member]
Loss Contingencies [Line Items]
Percentage of gross sales revenue on cash payment			6.00%
Annual royalty fee			$ 5,000
Elysian Premium Corp [Member]
Loss Contingencies [Line Items]
Percentage of gross sales revenue on cash payment			6.00%
First Three Months [Member]
Loss Contingencies [Line Items]
Compensation for services			$ 5,000
Four and through Month Twelve [Member]
Loss Contingencies [Line Items]
Compensation for services			10,000
Thirteen and through Month Twenty-four [Member]
Loss Contingencies [Line Items]
Compensation for services			12,500
Twenty Five and through Month Thirty-six [Member]
Loss Contingencies [Line Items]
Compensation for services			$ 15,000

SCHEDULE OF INCOME TAX BENEFITS

SCHEDULE OF INCOME TAX BENEFITS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carryover	$ 266,822	$ 247,767
Depreciation expense		77,997
Investments	(6,250)	(91,054)
Business credits (R&D)	38,817	27,411
Other	(18,213)
Valuation allowance	(281,176)	(262,121)
Net deferred tax asset
Tax benefit expected statutory rate	(478,802)	1,119,530
State income taxes
Gain on disposal of Banner Midstream		(1,333,998)
Share-based compensation	190,212
Investments	269,535
Valuation Allowance	19,055	214,468
Net income tax benefit
Federal statutory rate (benefit)	21.00%	21.00%
Gain on disposal of Banner Midstream		25.00%
Share-based compensation	8.30%
Investments	11.80%
Change in valuation allowance	0.90%	4.00%
Effective Tax Rate	0.00%	0.00%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 1,270,580	$ 1,179,845
Ownership income tax rate	50.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jan. 24, 2022	Feb. 24, 2022	Mar. 27, 2020	Dec. 31, 2021	Dec. 31, 2020	Mar. 08, 2022
Subsequent Event [Line Items]
Revenue			$ 3,860,675
Share-based Payment Arrangement, Noncash Expense				$ 905,771	$ 205,000
Subsequent Event [Member]
Subsequent Event [Line Items]
[custom:CashCompensationBasedLiabilityPerMonth-0]	$ 1,000
Subsequent Event [Member] | Stock Purchase Agreement [Member] | Firebreak Associates Inc [Member]
Subsequent Event [Line Items]
[custom:NonRefundableAmount-0]						$ 50,000
Equity Method Investment, Ownership Percentage						5.00%
Subsequent Event [Member] | Common Stock [Member] | Equity Compensation Advisors [Member]
Subsequent Event [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	9,000
Subsequent Event [Member] | Maximum [Member]
Subsequent Event [Line Items]
Vesting percentage	25.00%
Share-based Payment Arrangement, Noncash Expense	$ 50,000
Subsequent Event [Member] | Minimum [Member]
Subsequent Event [Line Items]
Share-based Payment Arrangement, Noncash Expense	10,000
Subsequent Event [Member] | Upon First $1 of Revenue [Member]
Subsequent Event [Line Items]
Revenue	$ 1
Vesting percentage	5.00%
Subsequent Event [Member] | Upon First $100,000 of Revenue [Member]
Subsequent Event [Line Items]
Revenue	$ 100,000
Vesting percentage	5.00%
Subsequent Event [Member] | Upon First $250,000 of Revenue [Member]
Subsequent Event [Line Items]
Revenue	$ 250,000
Vesting percentage	5.00%
Subsequent Event [Member] | Upon First $500,000 of Revenue [Member]
Subsequent Event [Line Items]
Revenue	$ 500,000
Vesting percentage	5.00%
Subsequent Event [Member] | Upon First $1,000,000 of Revenue [Member]
Subsequent Event [Line Items]
Revenue	$ 1,000,000
Vesting percentage	5.00%
Subsequent Event [Member] | Upon First $1,000,000 of Revenue [Member]
Subsequent Event [Line Items]
Revenue	$ 1,000,000
Common stock vested amount	200,000
Subsequent Event [Member] | Upon First $2,500,000 of Revenue [Member]
Subsequent Event [Line Items]
Revenue	2,500,000
Common stock vested amount	300,000
Subsequent Event [Member] | Upon First $5,000,000 of Revenue [Member]
Subsequent Event [Line Items]
Revenue	5,000,000
Common stock vested amount	$ 400,000
Sale of Stock, Number of Shares Issued in Transaction		15,003