Hometown International (HWIN) 10-Q 9 May 22 2022 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2022	May 09, 2022
Document Information Line Items
Entity Registrant Name	MAKAMER HOLDINGS, INC.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		7,797,004
Amendment Flag	false
Entity Central Index Key	0001632081
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Mar. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-207488
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	46-5705488
Entity Address, Address Line One	2934 N. Beverly Glen Circle
Entity Address, Address Line Two	Suite #338
Entity Address, City or Town	Los Angeles
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90077
City Area Code	(310)
Local Phone Number	692-4121
Entity Interactive Data Current	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Current Assets
Cash	$ 1,009,074	$ 1,149,369
Inventory	3,691	3,377
Total Current Assets	1,012,765	1,152,746
Leasehold improvements and equipment, net		4
Operating lease asset	7,023	8,325
Total Assets	1,019,788	1,161,075
Current Liabilities
Accounts payable and accrued expenses	408	4,643
Operating lease liability, current	5,548	5,411
Due to former officers	62,297	62,297
Total Current Liabilities	68,253	72,351
Long Term Liabilities
Operating lease liability, net of current	1,475	2,914
Total Liabilities	69,728	75,265
Commitments and Contingencies (See Note 5)
Stockholders' Equity
Common stock, $0.0001 par value; 250,000,000 shares authorized, 7,797,004 and 7,797,004 issued and outstanding, respectively	780	780
Additional paid-in capital	3,030,593	3,004,593
Accumulated deficit	(2,081,313)	(1,919,563)
Total Stockholders' Equity	950,060	1,085,810
Total Liabilities and Stockholders' Equity	$ 1,019,788	$ 1,161,075

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	7,797,004	7,797,004
Common stock, shares outstanding	7,797,004	7,797,004

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Income Statement [Abstract]
Sales	$ 6,355	$ 5,305
Costs and Expenses
Food, beverage and supplies	2,286	5,092
Labor	12,648	126
Direct operating and occupancy	2,820	1,602
Depreciation	4	98
Consulting - related parties		120,000
Consulting	44,500
Professional fees	70,364	24,945
General and administrative	35,509	27,100
Total cost and expenses	168,131	178,963
Loss from Operations	(161,776)	(173,658)
Other Income
Interest Income	26	30
Interest Income - related parties		3,374
Total Other Income	26	3,404
LOSS BEFORE INCOME TAXES	(161,750)	(170,254)
Provision for Income Taxes
NET LOSS	$ (161,750)	$ (170,254)
Net Loss Per Share - Basic and Diluted (in Dollars per share)	$ (0.02)	$ (0.02)
Weighted average number of shares outstanding during the period - Basic and Diluted (in Shares)	7,797,004	7,797,004

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Common stock	Additional paid-in capital	Accumulated Deficit	Total
Balance at Dec. 31, 2020	$ 780	$ 2,927,022	$ (1,438,276)	$ 1,489,526
Balance (in Shares) at Dec. 31, 2020	7,797,004
In kind contribution of services		7,714		7,714
In kind contribution of services (in Shares)
Net loss			(170,254)	(170,254)
Balance at Mar. 31, 2021	$ 780	2,934,736	(1,608,530)	1,326,986
Balance (in Shares) at Mar. 31, 2021	7,797,004
Balance at Dec. 31, 2021	$ 780	3,004,593	(1,919,563)	1,085,810
Balance (in Shares) at Dec. 31, 2021	7,797,004
In kind contribution of services		26,000		26,000
In kind contribution of services (in Shares)
Net loss			(161,750)	(161,750)
Balance at Mar. 31, 2022	$ 780	$ 3,030,593	$ (2,081,313)	$ 950,060
Balance (in Shares) at Mar. 31, 2022	7,797,004

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Cash Flows From Operating Activities:
Net Loss	$ (161,750)	$ (170,254)
Adjustments to reconcile net loss to net cash used in operations
In-kind contribution of services	26,000	7,714
Depreciation expense	4	98
Amortization of operating lease assets	1,302	1,439
Changes in operating assets and liabilities:
Increase in prepaid expenses and other current assets		(1,989)
(Increase) decrease in inventory	(314)	59
Decrease in interest receivable - related parties		(1,125)
Increase (decrease) in accounts payable and accrued expenses	(4,235)	15,907
Decrease in operating lease liability	(1,302)	(1,439)
Net Cash Used In Operating Activities	(140,295)	(149,590)
Cash Flows From Investing Activities:
Note receivable - related parties		(150,000)
Net Cash Used in Investing Activities		(150,000)
Cash Flows From Financing Activities:
Proceeds from/due to former officers		1,000
Proceeds from/due to related party		4,993
Repayment of due to related party		(3,452)
Net Cash Provided by Financing Activities		2,541
Net Decrease in Cash	(140,295)	(297,049)
Cash at Beginning of Period	1,149,369	1,398,006
Cash at End of Period	1,009,074	1,100,957
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for taxes
Supplemental disclosure of non-cash investing and financing activities:
Operating lease asset obtained for operating lease liability upon remeasurement		$ 10,569

Summary of Significant Accounti

Summary of Significant Accounting Policies and Organization	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION	NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (A) Organization and Basis of Presentation The accompanying condensed consolidated unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes included in our Annual Report on Form 10-K for the year ended December 31, 2021, filed with the SEC on March 18, 2022. It is management’s opinion that all material adjustments (consisting of normal recurring adjustments) have been made, which are necessary for a fair financial statement presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year. Makamer Holdings, Inc. (f/k/a Hometown International, Inc.) (the “Company”) was incorporated under the laws of the State of Nevada on May 19, 2014. Through its wholly owned subsidiary, Your Hometown Deli, LLC (“Your Hometown Deli”), the Company is the originator of a new delicatessen concept, featuring “home-style” sandwiches and other entrees in a casual friendly atmosphere, designed to be comfortable community gathering places for guests of all ages. Targeted towards smaller towns and communities, the Company’s first and only store is located in Paulsboro, New Jersey. On January 18, 2014, Your Hometown Deli was formed under the laws of the State of New Jersey. On May 29, 2014, Your Hometown Deli entered into a Membership Interest Purchase Agreement with the Company. For accounting purposes, this transaction was accounted for as a merger of entities under common control and has been treated as a recapitalization of the Company with Your Hometown Deli as the accounting acquirer. The historical financial statements of the accounting acquirer became the financial statements of the registrant. The Company did not recognize goodwill or any intangible assets in connection with the transaction. The 5,000,000 shares issued to the shareholder of Your Hometown Deli in conjunction with the share exchange transaction has been presented as outstanding for all periods. The Company was forced to temporarily close the delicatessen due to the stay-at-home order issued by the Governor of New Jersey on March 9, 2020, resulting from the outbreak of COVID-19. The delicatessen was re-opened on September 8, 2020, with a “soft opening” to a limited audience, prior to its “Grand Re-Opening” to the public on September 22, 2020. The temporary closure and other effects of COVID-19 had a material impact on the Company’s business during 2020, and continued to have a material impact on the Company’s business during 2021 by hindering staff availability, limiting the flow of customers into our delicatessen, and restricting our supply chain. Although the Company is unable to estimate the ultimate impact, it is anticipated that the COVID-19 pandemic will continue to impact our business in 2022. The Company is slowly regaining its customer base since reopening. On March 29, 2022, the Company filed a Certificate of Amendment with the Secretary of State of the State of Nevada in order to effectuate a name change from “Hometown International, Inc.” to “Makamer Holdings, Inc.,” which became effective as of such date. On April 1, 2022, Makamer Holdings, Inc. (f/k/a Hometown International, Inc.), a Nevada corporation (the “Company”), completed its acquisition of Makamer, Inc., a Delaware corporation (“Makamer”), which was organized on September 3, 2021, to develop and market biodegradable resins with the goal of replacing traditional plastics with renewable and compostable materials to help reduce worldwide toxic plastic waste pollution. Pursuant to the terms of the Agreement and Plan of Merger and Reorganization, dated March 25, 2022 (the “Merger Agreement”), by and among the Company, Makamer Acquisition Corp., a Delaware corporation and wholly owned subsidiary of the Company (the “Merger Sub”), and Makamer, at the effective time of the Merger (the “Effective Time”), Merger Sub merged with and into Makamer, with Makamer continuing as the surviving entity and a wholly-owned subsidiary of the Company (the “Merger”). The Merger became effective upon the filing of a Certificate of Merger with the Secretary of State of the State of Delaware on April 1, 2022. At the Effective Time of the Merger, the stockholders of Makamer exchanged a total of 19,986,667 shares of Makamer common stock (representing 100% of Makamer’s outstanding shares) for an aggregate of 30,000,000 shares of common stock of the Company (the “Merger Shares”), with each Makamer stockholder receiving a pro rata portion of the Merger Shares based upon the total number of shares of Makamer common stock held by such Makamer stockholder immediately prior to the Effective Time. In connection with the Merger, Makamer assigned its U.S. Provisional Patent Application No. 63/271,978, filed October 26, 2021, having the title “Biodegradable Plastic Composite Containing Fibers,” to the Company. The Company agreed that $1,000,000 of the Company’s cash will be used to expand Makamer’s business, including for sales and marketing, research and development, evaluating other synergistic acquisitions, and working capital and general corporate purposes. In connection with the Merger, certain pre-Merger stockholders of the Company agreed to return 1,450,000 shares of the Company’s common stock to the Company for cancellation within 30 days of the closing (the “Share Cancellation”). The Share Cancellation has not yet occurred. Following the issuance of the Merger Shares and the Share Cancelation, the Company will have an aggregate of 36,347,004 shares of common stock issued and outstanding. The delicatessen is still open and operating following the Merger and the Company’s new management is evaluating future plans. The Company’s accounting year end is December 31, which coincides with the fiscal year ends of each of our wholly-owned subsidiaries, Your Hometown Deli, LLC and Makamer, Inc. (B) Principles of Consolidation The accompanying March 31, 2022 and 2021 unaudited condensed consolidated financial statements include the accounts of Makamer Holdings, Inc. (f/k/a Hometown International, Inc.) and its wholly owned subsidiary, Your Hometown Deli, LLC. All intercompany accounts have been eliminated upon consolidation. (C) Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Significant estimates include valuation of in-kind contribution of service, valuation of deferred tax assets and operating lease assets and liabilities. Actual results could differ from those estimates. (D) Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of 90 days or less to be cash equivalents. At March 31, 2022 and December 31, 2021, the Company had no cash equivalents. (E) Loss Per Share Basic and diluted net loss per common share is computed based upon the weighted average common shares outstanding as defined by FASB ASC No. 260, “Earnings Per Share.” Diluted loss per share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period”. For March 31, 2022 and 2021, warrants were not included in the computation of income/ (loss) per share because their inclusion is anti-dilutive. The computation of basic and diluted loss per share for March 31, 2022 and 2021 excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive: March 31, March 31, Class A Warrants (Exercise price - $1.25/share) 38,985,020 38,985,020 Class B Warrants (Exercise price - $1.50/share) 38,985,020 38,985,020 Class C Warrants (Exercise price - $1.75/share) 38,985,020 38,985,020 Class D Warrants (Exercise price - $2.00/share) 38,985,020 38,985,020 Total 155,940,080 155,940,080 (F) Income Taxes The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ( G) Property and Equipment Property and equipment is recorded at cost and depreciated or amortized using the straight-line method over the estimated useful life of the asset or the underlying lease term for leasehold improvements, whichever is shorter onset the property and equipment is put into service. (H) Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606, “ Revenue from Contracts with Customers The Company generates revenue operating a delicatessen. Revenues from the operations of Company-owned delicatessen are recognized when sales occur. (I) Fair Value of Financial Instruments The Company measures its financial assets and liabilities in accordance with GAAP. For certain of our financial instruments, including cash, accounts payable, and the short-term portion of long-term debt, the carrying amounts approximate fair value due to their short maturities. We adopted accounting guidance for financial and non-financial assets and liabilities (ASC 820). The adoption did not have a material impact on our results of operations, financial position or liquidity. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: ● Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. ● Level 2: Inputs other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. ● Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. (J) Concentrations The Company maintains various bank accounts at one bank, which, at times, may have balances that exceed federally insured limits. The Company believes it is not exposed to any significant credit risk on its cash balances and has not experienced any losses in such accounts. At March 31, 2022 and December 31, 2021, the Company had cash balances in excess of FDIC limits of $757,421 and $898,523, respectively. (K) Recent Accounting Pronouncements All newly issued accounting pronouncements but not yet effective have been deemed either immaterial or not applicable. (L) Business Segments The Company operates in one segment and therefore segment information is not presented. (M) Inventories Inventories consist of food and beverages, and are stated at cost. (N) Advertising Advertising costs are expensed as incurred. These costs are included in direct operating & occupancy expenses and totaled $0 and $876 for the three months ended March 31, 2022 and 2021, respectively.

Leasehold Improvement and Equip

Leasehold Improvement and Equipment	3 Months Ended
	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
LEASEHOLD IMPROVEMENT AND EQUIPMENT	NOTE 2 LEASEHOLD IMPROVEMENT AND EQUIPMENT Leasehold improvement and equipment consist of the following at March 31, 2022 and December 31, 2021: March 31, December 31, 2022 2021 Leasehold Improvements 33,455 33,455 Equipment 3,120 3,120 Leasehold Improvements and Equipment 36,575 36,575 Less: Accumulated Depreciation (36,575 ) (36,571 ) Leasehold Improvements and Equipment, Net $ - $ 4 Depreciation expense was $4 and $98 for the three months ended March 31, 2022 and 2021, respectively.

Due to Former Officers

Due to Former Officers	3 Months Ended
	Mar. 31, 2022
Due To Related Party Disclosure [Abstract]
DUE TO FORMER OFFICERS	NOTE 3 DUE TO FORMER OFFICERS During prior years, certain former officers paid expenses on the Company’s behalf as an advance. Pursuant to the terms of the advance, the loan is non-interest bearing, is unsecured, and is due on demand. As of March 31, 2022, the balance due to former officers was $62,297 (See Note 6).

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2022
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	NOTE 4 STOCKHOLDERS’ EQUITY (A) Increase in Authorized Shares On March 23, 2020, the Company filed a Certificate of Amendment to the Company’s Articles of Incorporation with the Secretary of State of the State of Nevada, increasing the number of shares of common stock the Company is authorized to issue from 100,000,000 to 250,000,000, with a par value of $0.0001 per share. (B) In-kind Contribution of Services For the three months ended March 31, 2022 and 2021, the Company recorded $26,000 and $0, respectively, as in-kind contribution of services provided by a former President of the Company (See Note 6). For the three months ended March 31, 2022 and 2021, the Company recorded $0 and $7,714, respectively, as in-kind contribution of services provided by a former President and Vice President of the Company (See Note 6). (C) Warrant Issuance As of the date of this report, no warrants have been exercised. Number of Weighted Weighted Balance, December 31, 2021 155,940,080 $ 1.625 13.25 Granted - - - Exercised - - - Cancelled/Forfeited - - - Balance, March 31, 2022 (Unaudited) 155,940,080 $ 1.625 13.01 Number of Weighted Weighted Balance, December 31, 2020 155,940,080 1.625 14.25 Granted - - - Exercised - - - Cancelled/Forfeited - - - Balance, March 31, 2021 (Unaudited) 155,940,080 $ 1.625 14.01 For the three months ended March 31, 2022 and 2021, the intrinsic value for the warrants were $1,929,758,490 and $1,851,788,450, respectively. For the three months ended March 31, 2022, the following warrants were outstanding: Exercise Price Warrants Weighted Average Aggregate $ 1.25 38,985,020 13.01 $ 497,059,005 $ 1.50 38,985,020 13.01 $ 487,312,750 $ 1.75 38,985,020 13.01 $ 477,566,495 $ 2.00 38,985,020 13.01 $ 467,820,240 For the year ended December 31, 2021, the following warrants were outstanding: Exercise Price Warrants Weighted Average Aggregate $ 1.25 38,985,020 13.25 $ 436,632,224 $ 1.50 38,985,020 13.25 $ 426,885,969 $ 1.75 38,985,020 13.25 $ 417,139,714 $ 2.00 38,985,020 13.25 $ 407,393,459

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 5 COMMITMENTS AND CONTINGENCIES Consulting Agreements Effective as of April 26, 2021, the Company entered into a Consulting Agreement with Benchmark Capital, LLC, a limited liability company formed under the laws of New Jersey (“Benchmark”). Pursuant to this agreement, Benchmark was engaged as a consultant to the Company, to assist with all filing requirements with the SEC. The term of the agreement is month-to-month; provided, however Operating Lease Agreement On July 1, 2014, the Company entered into a five-year non-cancelable operating lease with a related party for its store space in Paulsboro, NJ, at a monthly rate of $500. On September 21, 2015, the Company executed the lease and opened the delicatessen on October 14, 2015. On December 29, 2015, the Company signed an addendum to the lease, which provided that the lease agreement would commence 30 days after the opening of the delicatessen. Since the delicatessen opened on October 14, 2015, the first payment should have been due on November 15, 2015. However, since the delicatessen was not fully functioning, the first monthly rent payment was not required to be made until January 1, 2016. On August 12, 2019, the Company was granted a two-year extension of the lease. On March 22, 2021, the Company was granted an additional two-year extension of the lease (See Note 6). The Company accounts for the lease in accordance with ASC Topic 842, “ Leases Operating lease assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date. The operating lease right-of-use (ROU) asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred, if any. In calculating the present value of the revised lease payments, the Company elected to utilize its incremental borrowing rate based on the revised lease terms as of the March 22, 2021, re-measurement date. This rate was determined to be 10%, and the Company determined the initial present value, at inception, of $10,569. The lease expense is recognized over the expected term on a straight-line basis. Operating leases are recognized on the balance sheet as operating lease assets, current operating lease liabilities and non-current operating lease liabilities. On January 1, 2022, the Company entered into a six-month non-cancelable operating lease with an unrelated party for its office space at a monthly rate of $350 per month. Pursuant to the terms of this lease, at the end of six months, the Company would have had an option to renew for an additional six months at a monthly rate of $375. However, effective April 1, 2022, the lease was terminated (See Note 8). Supplemental consolidated balance sheet information related to leases was as follows: March 31, (Unaudited) Operating lease assets - right of use $ 7,023 Lease liability is summarized below: Lease Liability $ 7,023 Less: operating lease liability, current (5,548 ) Long term operating lease liability $ 1,475 Maturities of lease liabilities at March 31, 2022 are as follows: 2022 $ 4,500 2023 3,000 Total lease liability 7,500 Less: present value discount (477 ) Total lease liability $ 7,023 Supplemental disclosures of cash flow information related to leases were as follows: For the (Unaudited) For the (Unaudited) Cash paid for operating lease liabilities $ 1,500 $ 1,500 For the three months ended March 31, 2022 and 2021, the total lease costs were $1,500 and $1,500, respectively. The Company did not incur any variable lease cost for either period.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6 RELATED PARTY TRANSACTIONS On July 1, 2014, the Company entered into a five-year non-cancelable operating lease with a related party for its store space in Paulsboro, NJ at a monthly rate of $500. On September 21, 2015, the Company executed the lease and opened the delicatessen on October 14, 2015. On December 29, 2015, the Company signed an addendum to the lease, which provided that the lease agreement would commence 30 days after the opening of the delicatessen. Since the delicatessen opened on October 14, 2015, the first payment should have been due on November 15, 2015. However, since the delicatessen was not fully functioning, the first monthly rent payment was not required to be made until January 1, 2016. On August 12, 2019, the Company was granted a two-year extension of the lease. On March 22, 2021, the Company was granted an additional two-year extension of the lease. For the three months ended March 31, 2022 and 2021, the Company had a rent expense of $1,500 and $1,500, respectively (See Note 5). For the three months ended March 31, 2022 and 2021, the Company recorded $26,000 and $0, respectively, as in-kind contribution of services provided by a former President (See Note 4 (B)). For the three months ended March 31, 2022 and 2021, the Company recorded $0 and $7,714, respectively, as in-kind contribution of services provided by a former President and Vice President of the Company (See Note 4 (B)). During the year ended December 31, 2021, certain former officers paid a net aggregate $1,000 in expenses on Company’s behalf as an advance. Pursuant to the terms of the advance, the loan is non-interest bearing, unsecured and due on demand. As of March 31, 2022, the balance due to former officers was $62,297 (See Note 3).

Liquidity

Liquidity	3 Months Ended
	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY	NOTE 7 LIQUIDITY As reflected in the accompanying unaudited condensed consolidated financial statements, the Company used cash in operations of $140,295, has an accumulated deficit of $2,081,313, and had a net loss of $161,750 for the three months ended March 31, 2022. On March 23, 2020, the Company temporarily closed the delicatessen due to the stay-at-home order issued by the Governor of New Jersey. Although the Stay at Home at Home Order was lifted, on October 24, 2020, the Governor signed Executive Order No. 191 extending the Public Health Emergency for another 30 days. The deli was re-opened on September 8, 2020, with a “soft opening” to a limited audience, prior to its “Grand Re-Opening” to the public on September 22, 2020. The Company is slowly regaining its customer base since reopening. Even though the delicatessen has been re-opened, the Company has experienced a slowdown in customer’s visit due to the current economic condition. There can be no assurance that the Company will generate sufficient revenues to continue its operations. The Company expects the growth rate and sales to be volatile in the near term. As of March 31, 2022, the Company had $1,009,074 of cash on hand. The Company estimates its cash burn rate to be approximately $25,000 per month. Management believes that the actions taken with respect to the COVID-19 pandemic and current working capital are sufficient to sustain its current operations at its current spending levels for the next 12 months. However, the Company is unable to estimate the ultimate impact of the COVID-19 pandemic on its financial condition and future results of operations.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 8 SUBSEQUENT EVENTS On April 1, 2022, the Company completed its acquisition of Makamer, which was organized on September 3, 2021, to develop and market biodegradable resins with the goal of replacing traditional plastics with renewable and compostable materials to help reduce worldwide toxic plastic waste pollution. Pursuant to the terms of the Merger Agreement by and among the Company, the Merger Sub, and Makamer, at the Effective Time of the Merger, Merger Sub merged with and into Makamer, with Makamer continuing as the surviving entity and a wholly-owned subsidiary of the Company. The Merger became effective upon the filing of a Certificate of Merger with the Secretary of State of the State of Delaware on April 1, 2022. At the Effective Time of the Merger, the stockholders of Makamer exchanged a total of 19,986,667 shares of Makamer common stock (representing 100% of Makamer’s outstanding shares) for an aggregate of 30,000,000 shares of common stock of the Company (the “Merger Shares”), with each Makamer stockholder receiving a pro rata portion of the Merger Shares based upon the total number of shares of Makamer common stock held by such Makamer stockholder immediately prior to the Effective Time. In connection with the Merger, Makamer assigned its U.S. Provisional Patent Application No. 63/271,978, filed October 26, 2021, having the title “Biodegradable Plastic Composite Containing Fibers,” to the Company. The Company agreed that $1,000,000 of the Company’s cash will be used to expand Makamer’s business, including for sales and marketing, research and development, evaluating other synergistic acquisitions, and working capital and general corporate purposes. In connection with the Merger, certain pre-Merger stockholders of the Company agreed to return 1,450,000 shares of the Company’s common stock to the Company for cancellation within 30 days of the closing (the “Share Cancellation”). The Share Cancellation has not yet occurred. Following the issuance of the Merger Shares and the Share Cancelation, the Company will have an aggregate of 36,347,004 shares of common stock issued and outstanding. Effective April 1, 2022, the Company terminated the lease agreement entered into on January 1, 2022 (See Note 5).

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Organization and Basis of Presentation	(A) Organization and Basis of Presentation The accompanying condensed consolidated unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes included in our Annual Report on Form 10-K for the year ended December 31, 2021, filed with the SEC on March 18, 2022. It is management’s opinion that all material adjustments (consisting of normal recurring adjustments) have been made, which are necessary for a fair financial statement presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year. Makamer Holdings, Inc. (f/k/a Hometown International, Inc.) (the “Company”) was incorporated under the laws of the State of Nevada on May 19, 2014. Through its wholly owned subsidiary, Your Hometown Deli, LLC (“Your Hometown Deli”), the Company is the originator of a new delicatessen concept, featuring “home-style” sandwiches and other entrees in a casual friendly atmosphere, designed to be comfortable community gathering places for guests of all ages. Targeted towards smaller towns and communities, the Company’s first and only store is located in Paulsboro, New Jersey. On January 18, 2014, Your Hometown Deli was formed under the laws of the State of New Jersey. On May 29, 2014, Your Hometown Deli entered into a Membership Interest Purchase Agreement with the Company. For accounting purposes, this transaction was accounted for as a merger of entities under common control and has been treated as a recapitalization of the Company with Your Hometown Deli as the accounting acquirer. The historical financial statements of the accounting acquirer became the financial statements of the registrant. The Company did not recognize goodwill or any intangible assets in connection with the transaction. The 5,000,000 shares issued to the shareholder of Your Hometown Deli in conjunction with the share exchange transaction has been presented as outstanding for all periods. The Company was forced to temporarily close the delicatessen due to the stay-at-home order issued by the Governor of New Jersey on March 9, 2020, resulting from the outbreak of COVID-19. The delicatessen was re-opened on September 8, 2020, with a “soft opening” to a limited audience, prior to its “Grand Re-Opening” to the public on September 22, 2020. The temporary closure and other effects of COVID-19 had a material impact on the Company’s business during 2020, and continued to have a material impact on the Company’s business during 2021 by hindering staff availability, limiting the flow of customers into our delicatessen, and restricting our supply chain. Although the Company is unable to estimate the ultimate impact, it is anticipated that the COVID-19 pandemic will continue to impact our business in 2022. The Company is slowly regaining its customer base since reopening. On March 29, 2022, the Company filed a Certificate of Amendment with the Secretary of State of the State of Nevada in order to effectuate a name change from “Hometown International, Inc.” to “Makamer Holdings, Inc.,” which became effective as of such date. On April 1, 2022, Makamer Holdings, Inc. (f/k/a Hometown International, Inc.), a Nevada corporation (the “Company”), completed its acquisition of Makamer, Inc., a Delaware corporation (“Makamer”), which was organized on September 3, 2021, to develop and market biodegradable resins with the goal of replacing traditional plastics with renewable and compostable materials to help reduce worldwide toxic plastic waste pollution. Pursuant to the terms of the Agreement and Plan of Merger and Reorganization, dated March 25, 2022 (the “Merger Agreement”), by and among the Company, Makamer Acquisition Corp., a Delaware corporation and wholly owned subsidiary of the Company (the “Merger Sub”), and Makamer, at the effective time of the Merger (the “Effective Time”), Merger Sub merged with and into Makamer, with Makamer continuing as the surviving entity and a wholly-owned subsidiary of the Company (the “Merger”). The Merger became effective upon the filing of a Certificate of Merger with the Secretary of State of the State of Delaware on April 1, 2022. At the Effective Time of the Merger, the stockholders of Makamer exchanged a total of 19,986,667 shares of Makamer common stock (representing 100% of Makamer’s outstanding shares) for an aggregate of 30,000,000 shares of common stock of the Company (the “Merger Shares”), with each Makamer stockholder receiving a pro rata portion of the Merger Shares based upon the total number of shares of Makamer common stock held by such Makamer stockholder immediately prior to the Effective Time. In connection with the Merger, Makamer assigned its U.S. Provisional Patent Application No. 63/271,978, filed October 26, 2021, having the title “Biodegradable Plastic Composite Containing Fibers,” to the Company. The Company agreed that $1,000,000 of the Company’s cash will be used to expand Makamer’s business, including for sales and marketing, research and development, evaluating other synergistic acquisitions, and working capital and general corporate purposes. In connection with the Merger, certain pre-Merger stockholders of the Company agreed to return 1,450,000 shares of the Company’s common stock to the Company for cancellation within 30 days of the closing (the “Share Cancellation”). The Share Cancellation has not yet occurred. Following the issuance of the Merger Shares and the Share Cancelation, the Company will have an aggregate of 36,347,004 shares of common stock issued and outstanding. The delicatessen is still open and operating following the Merger and the Company’s new management is evaluating future plans. The Company’s accounting year end is December 31, which coincides with the fiscal year ends of each of our wholly-owned subsidiaries, Your Hometown Deli, LLC and Makamer, Inc.
Principles of Consolidation	(B) Principles of Consolidation The accompanying March 31, 2022 and 2021 unaudited condensed consolidated financial statements include the accounts of Makamer Holdings, Inc. (f/k/a Hometown International, Inc.) and its wholly owned subsidiary, Your Hometown Deli, LLC. All intercompany accounts have been eliminated upon consolidation.
Use of Estimates	(C) Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Significant estimates include valuation of in-kind contribution of service, valuation of deferred tax assets and operating lease assets and liabilities. Actual results could differ from those estimates.
Cash and Cash Equivalents	(D) Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of 90 days or less to be cash equivalents. At March 31, 2022 and December 31, 2021, the Company had no cash equivalents.
Loss Per Share	(E) Loss Per Share Basic and diluted net loss per common share is computed based upon the weighted average common shares outstanding as defined by FASB ASC No. 260, “Earnings Per Share.” Diluted loss per share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period”. For March 31, 2022 and 2021, warrants were not included in the computation of income/ (loss) per share because their inclusion is anti-dilutive. The computation of basic and diluted loss per share for March 31, 2022 and 2021 excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive:
Income Taxes	(F) Income Taxes The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
Property and Equipment	( G) Property and Equipment Property and equipment is recorded at cost and depreciated or amortized using the straight-line method over the estimated useful life of the asset or the underlying lease term for leasehold improvements, whichever is shorter onset the property and equipment is put into service.
Revenue Recognition	(H) Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606, “ Revenue from Contracts with Customers The Company generates revenue operating a delicatessen. Revenues from the operations of Company-owned delicatessen are recognized when sales occur.
Fair Value of Financial Instruments	(I) Fair Value of Financial Instruments The Company measures its financial assets and liabilities in accordance with GAAP. For certain of our financial instruments, including cash, accounts payable, and the short-term portion of long-term debt, the carrying amounts approximate fair value due to their short maturities. We adopted accounting guidance for financial and non-financial assets and liabilities (ASC 820). The adoption did not have a material impact on our results of operations, financial position or liquidity. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: ● Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. ● Level 2: Inputs other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. ● Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use.
Concentrations	(J) Concentrations The Company maintains various bank accounts at one bank, which, at times, may have balances that exceed federally insured limits. The Company believes it is not exposed to any significant credit risk on its cash balances and has not experienced any losses in such accounts. At March 31, 2022 and December 31, 2021, the Company had cash balances in excess of FDIC limits of $757,421 and $898,523, respectively.
Recent Accounting Pronouncements	(K) Recent Accounting Pronouncements All newly issued accounting pronouncements but not yet effective have been deemed either immaterial or not applicable.
Business Segments	(L) Business Segments The Company operates in one segment and therefore segment information is not presented.
Inventories	(M) Inventories Inventories consist of food and beverages, and are stated at cost.
Advertising	(N) Advertising Advertising costs are expensed as incurred. These costs are included in direct operating & occupancy expenses and totaled $0 and $876 for the three months ended March 31, 2022 and 2021, respectively.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies and Organization (Tables)	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Schedule of basic and diluted loss per share	March 31, March 31, Class A Warrants (Exercise price - $1.25/share) 38,985,020 38,985,020 Class B Warrants (Exercise price - $1.50/share) 38,985,020 38,985,020 Class C Warrants (Exercise price - $1.75/share) 38,985,020 38,985,020 Class D Warrants (Exercise price - $2.00/share) 38,985,020 38,985,020 Total 155,940,080 155,940,080

Leasehold Improvement and Equ_2

Leasehold Improvement and Equipment (Tables)	3 Months Ended
	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of leasehold improvement and equipment	March 31, December 31, 2022 2021 Leasehold Improvements 33,455 33,455 Equipment 3,120 3,120 Leasehold Improvements and Equipment 36,575 36,575 Less: Accumulated Depreciation (36,575 ) (36,571 ) Leasehold Improvements and Equipment, Net $ - $ 4

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2022
Stockholders' Equity Note [Abstract]
Schedule of no warrants	Number of Weighted Weighted Balance, December 31, 2021 155,940,080 $ 1.625 13.25 Granted - - - Exercised - - - Cancelled/Forfeited - - - Balance, March 31, 2022 (Unaudited) 155,940,080 $ 1.625 13.01 Number of Weighted Weighted Balance, December 31, 2020 155,940,080 1.625 14.25 Granted - - - Exercised - - - Cancelled/Forfeited - - - Balance, March 31, 2021 (Unaudited) 155,940,080 $ 1.625 14.01
Schedule of warrants outstanding	Exercise Price Warrants Weighted Average Aggregate $ 1.25 38,985,020 13.01 $ 497,059,005 $ 1.50 38,985,020 13.01 $ 487,312,750 $ 1.75 38,985,020 13.01 $ 477,566,495 $ 2.00 38,985,020 13.01 $ 467,820,240 Exercise Price Warrants Weighted Average Aggregate $ 1.25 38,985,020 13.25 $ 436,632,224 $ 1.50 38,985,020 13.25 $ 426,885,969 $ 1.75 38,985,020 13.25 $ 417,139,714 $ 2.00 38,985,020 13.25 $ 407,393,459

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of balance sheet information related to leases	March 31, (Unaudited) Operating lease assets - right of use $ 7,023 Lease liability is summarized below: Lease Liability $ 7,023 Less: operating lease liability, current (5,548 ) Long term operating lease liability $ 1,475 Maturities of lease liabilities at March 31, 2022 are as follows: 2022 $ 4,500 2023 3,000 Total lease liability 7,500 Less: present value discount (477 ) Total lease liability $ 7,023
Schedule of supplemental disclosures of cash flow information related to leases	For the (Unaudited) For the (Unaudited) Cash paid for operating lease liabilities $ 1,500 $ 1,500

Summary of Significant Accoun_3

Summary of Significant Accounting Policies and Organization (Details) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	May 29, 2014	Mar. 31, 2022	Dec. 31, 2021
Summary of Significant Accounting Policies and Organization (Details) [Line Items]
Total shares		19,986,667
Outstanding shares percentage		100.00%
Aggregate common stock		30,000,000
Marketing, research and development expense (in Dollars)		$ 1,000,000
Share cancellation		1,450,000
Common stock issued		36,347,004
Common stock outstanding		36,347,004
Cash balances in excess of FDIC (in Dollars)		$ 757,421	$ 898,523
Your Hometown Deli, LLC [Member]
Summary of Significant Accounting Policies and Organization (Details) [Line Items]
Stock issued in connection with intangible assets	5,000,000
Direct Operating & Occupancy Expenses [Member]
Summary of Significant Accounting Policies and Organization (Details) [Line Items]
Advertising expense (in Dollars)		$ 0	$ 876

Summary of Significant Accoun_4

Summary of Significant Accounting Policies and Organization (Details) - Schedule of basic and diluted loss per share - shares	Mar. 31, 2022	Mar. 31, 2021
Summary of Significant Accounting Policies and Organization (Details) - Schedule of basic and diluted loss per share [Line Items]
Total	155,940,080	155,940,080
Class A Warrants [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of basic and diluted loss per share [Line Items]
Total	38,985,020	38,985,020
Class B Warrants [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of basic and diluted loss per share [Line Items]
Total	38,985,020	38,985,020
Class C Warrants [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of basic and diluted loss per share [Line Items]
Total	38,985,020	38,985,020
Class D Warrants [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of basic and diluted loss per share [Line Items]
Total	38,985,020	38,985,020

Summary of Significant Accoun_5

Summary of Significant Accounting Policies and Organization (Details) - Schedule of basic and diluted loss per share (Parentheticals) - $ / shares	Mar. 31, 2022	Mar. 31, 2021
Class A Warrants [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of basic and diluted loss per share (Parentheticals) [Line Items]
Warrants exercise price	$ 1.25	$ 1.25
Class B Warrants [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of basic and diluted loss per share (Parentheticals) [Line Items]
Warrants exercise price	1.5	1.5
Class C Warrants [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of basic and diluted loss per share (Parentheticals) [Line Items]
Warrants exercise price	1.75	1.75
Class D Warrants [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of basic and diluted loss per share (Parentheticals) [Line Items]
Warrants exercise price	$ 2	$ 2

Leasehold Improvement and Equ_3

Leasehold Improvement and Equipment (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 4	$ 98

Leasehold Improvement and Equ_4

Leasehold Improvement and Equipment (Details) - Schedule of leasehold improvement and equipment - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Leasehold Improvements and Equipment	$ 36,575	$ 36,575
Less: Accumulated Depreciation	(36,575)	(36,571)
Leasehold Improvements and Equipment, Net		4
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Leasehold Improvements and Equipment	33,455	33,455
Equipment [Member]
Property, Plant and Equipment [Line Items]
Leasehold Improvements and Equipment	$ 3,120	$ 3,120

Due to Former Officers (Details

Due to Former Officers (Details)	Mar. 31, 2022USD ($)
Due To Related Party Disclosure [Abstract]
Due to officers	$ 62,297

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Mar. 23, 2020
Stockholders' Equity (Details) [Line Items]
Common stock, authorized (in Shares)	250,000,000		250,000,000
Common stock, par value (in Dollars per share)	$ 0.0001		$ 0.0001	$ 0.0001
Intrinsic value for the warrants	$ 1,929,758,490	$ 1,851,788,450
Minimum [Member]
Stockholders' Equity (Details) [Line Items]
Common stock, authorized (in Shares)				100,000,000
Maximum [Member]
Stockholders' Equity (Details) [Line Items]
Common stock, authorized (in Shares)				250,000,000
Former President [Member]
Stockholders' Equity (Details) [Line Items]
Kind contribution of services	26,000	0
Vice President [Member]
Stockholders' Equity (Details) [Line Items]
Kind contribution of services	$ 0	$ 7,714

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Schedule of no warrants - $ / shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Schedule of no warrants [Abstract]
Number of Warrants, Beginning Balance	155,940,080	155,940,080
Weighted Average Exercise Price, Beginning Balance	$ 1.625	$ 1.625
Weighted Average Remaining Contractual Life (in Years), Beginning Balance	13 years 3 months	14 years 3 months
Number of Warrants, Granted
Weighted Average Exercise Price, Granted
Weighted Average Remaining Contractual Life (in Years), Granted
Number of Warrants, Exercised
Weighted Average Exercise Price, Exercised
Weighted Average Remaining Contractual Life (in Years), Exercised
Number of Warrants, Cancelled/Forfeited
Weighted Average Exercise Price, Cancelled/Forfeited
Weighted Average Remaining Contractual Life (in Years), Cancelled/Forfeited
Number of Warrants, Ending Balance	155,940,080	155,940,080
Weighted Average Exercise Price, Ending Balance	$ 1.625	$ 1.625
Weighted Average Remaining Contractual Life (in Years), Ending Balance	13 years 3 days	14 years 3 days

Stockholders' Equity (Details_2

Stockholders' Equity (Details) - Schedule of warrants outstanding - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Exercise Prices One [Member]
Stockholders' Equity (Details) - Schedule of warrants outstanding [Line Items]
Warrants Outstanding, Exercise Price	$ 1.25	$ 1.25
Warrants Exercisable, Number Exercisable	38,985,020	38,985,020
Warrants Outstanding, Weighted - Average Remaining Contractual Life	13 years 3 days	13 years 3 months
Warrants Aggregate Intrinsic Value	$ 497,059,005	$ 436,632,224
Exercise Prices Two [Member]
Stockholders' Equity (Details) - Schedule of warrants outstanding [Line Items]
Warrants Outstanding, Exercise Price	$ 1.5	$ 1.5
Warrants Exercisable, Number Exercisable	38,985,020	38,985,020
Warrants Outstanding, Weighted - Average Remaining Contractual Life	13 years 3 days	13 years 3 months
Warrants Aggregate Intrinsic Value	$ 487,312,750	$ 426,885,969
Exercise Prices Three [Member]
Stockholders' Equity (Details) - Schedule of warrants outstanding [Line Items]
Warrants Outstanding, Exercise Price	$ 1.75	$ 1.75
Warrants Exercisable, Number Exercisable	38,985,020	38,985,020
Warrants Outstanding, Weighted - Average Remaining Contractual Life	13 years 3 days	13 years 3 months
Warrants Aggregate Intrinsic Value	$ 477,566,495	$ 417,139,714
Exercise Prices Four [Member]
Stockholders' Equity (Details) - Schedule of warrants outstanding [Line Items]
Warrants Outstanding, Exercise Price	$ 2	$ 2
Warrants Exercisable, Number Exercisable	38,985,020	38,985,020
Warrants Outstanding, Weighted - Average Remaining Contractual Life	13 years 3 days	13 years 3 months
Warrants Aggregate Intrinsic Value	$ 467,820,240	$ 407,393,459

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)	Apr. 01, 2022	Jan. 01, 2022	Mar. 22, 2021	Apr. 26, 2021	Mar. 31, 2022	Mar. 31, 2021	Jul. 01, 2014
Commitments and Contingencies (Details) [Line Items]
Consulting agreement fee per month				$ 7,500
Rent expense					$ 1,500	$ 1,500
Rate determined percent			10.00%
Initial present value			$ 10,569
Office space	$ 375	$ 350
Lease costs					$ 1,500	$ 1,500
Operating Lease Agreement [Member]
Commitments and Contingencies (Details) [Line Items]
Non-cancelable operating lease with a related party							$ 500

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of balance sheet information related to leases	3 Months Ended
	Mar. 31, 2022USD ($)
Schedule of balance sheet information related to leases [Abstract]
Operating lease assets - right of use	$ 7,023
Lease liability is summarized below:
Lease Liability	7,023
Less: operating lease liability, current	(5,548)
Long term operating lease liability	1,475
Maturities of lease liabilities at March 31, 2022 are as follows:
2022	4,500
2023	3,000
Total lease liability	7,500
Less: present value discount	(477)
Total lease liability	$ 7,023

Commitments and Contingencies_4

Commitments and Contingencies (Details) - Schedule of supplemental disclosures of cash flow information related to leases - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Schedule of supplemental disclosures of cash flow information related to leases [Abstract]
Cash paid for operating lease liabilities	$ 1,500	$ 1,500

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Jul. 01, 2014
Related Party Transactions (Details) [Line Items]
Rent expenses	$ 1,500	$ 1,500
Operating Lease Agreement [Member]
Related Party Transactions (Details) [Line Items]
Non-cancelable operating lease with a related party				$ 500
Former President [Member]
Related Party Transactions (Details) [Line Items]
Kind contribution of services	26,000	0
Vice President [Member]
Related Party Transactions (Details) [Line Items]
Kind contribution of services	0	$ 7,714
Unsecured Promissory Note [Member]
Related Party Transactions (Details) [Line Items]
Officers paid an aggregate expenses			$ 1,000
Balance due to officers	$ 62,297

Liquidity (Details)

Liquidity (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash in operations	$ (140,295)	$ (149,590)
Accumulated deficit	(2,081,313)		$ (1,919,563)
Net loss	(161,750)	$ (170,254)
Cash on hand	1,009,074
Cash burn rate per month	$ 25,000

Subsequent Events (Details)

Subsequent Events (Details)	3 Months Ended
	Mar. 31, 2022shares
Subsequent Events [Abstract]
Exchanged total shares	19,986,667
Outstanding shares, percentage	100.00%
Aggregate shares of common stock	30,000,000
Subsequent event, description	The Company agreed that $1,000,000 of the Company’s cash will be used to expand Makamer’s business, including for sales and marketing, research and development, evaluating other synergistic acquisitions, and working capital and general corporate purposes. In connection with the Merger, certain pre-Merger stockholders of the Company agreed to return 1,450,000 shares of the Company’s common stock to the Company for cancellation within 30 days of the closing (the “Share Cancellation”). The Share Cancellation has not yet occurred. Following the issuance of the Merger Shares and the Share Cancelation, the Company will have an aggregate of 36,347,004 shares of common stock issued and outstanding.