Sigyn Therapeutics (SIGY) 10-Q 15 Aug 22 2022 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2022	Aug. 15, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2022
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	000-55575
Entity Registrant Name	SIGYN THERAPEUTICS, INC.
Entity Central Index Key	0001642159
Entity Tax Identification Number	47-2573116
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	2468 Historic Decatur Road Ste.
Entity Address, Address Line Two	140
Entity Address, City or Town	San Diego
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92106
City Area Code	(619)
Local Phone Number	353-0800
Title of 12(g) Security	Common Stock, $0.0001 Par Value
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		37,295,813

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Current assets:
Cash	$ 7,291	$ 340,956
Inventories	50,000	50,000
Other current assets	47,706	2,075
Total current assets	104,997	393,031
Property and equipment, net	25,482	28,046
Intangible assets, net	3,900	5,700
Operating lease right-of-use assets, net	240,818	262,771
Other assets	20,711	20,711
Total assets	395,908	710,259
Current liabilities:
Accounts payable	299,317	39,853
Accrued payroll and payroll taxes	69,842	1,072
Short-term convertible notes payable, less unamortized debt issuance costs of $333,097 and $53,614, respectively	945,219	647,202
Current portion of operating lease liabilities	49,545	46,091
Total current liabilities	1,363,923	734,218
Long-term liabilities:
Operating lease liabilities, net of current portion	215,146	240,625
Total long-term liabilities	215,146	240,625
Total liabilities	1,579,069	974,843
Stockholders’ deficit:
Preferred stock, $0.0001 par value, 10,000,000 shares authorized; no shares issued and outstanding at June 30, 2022 and December 31, 2021, respectively
Common stock, $0.0001 par value, 1,000,000,000 shares authorized; 37,295,813 shares issued and outstanding at June 30, 2022 and December 31, 2021, respectively	3,730	3,730
Additional paid-in capital	4,423,239	3,997,445
Accumulated deficit	(5,610,130)	(4,265,759)
Total stockholders’ deficit	(1,183,161)	(264,584)
Total liabilities and stockholders’ deficit	$ 395,908	$ 710,259

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Unamortized debt issuance costs	$ 333,097	$ 53,614
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	37,295,813	37,295,813
Common stock, shares outstanding	37,295,813	37,295,813

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Income Statement [Abstract]
Net revenues
Gross Profit
Operating expenses:
Marketing expenses	131	82,250	381	164,500
Research and development	154,683	139,736	383,025	256,252
General and administrative	377,981	219,832	758,625	423,163
Total operating expenses	532,795	441,818	1,142,031	843,915
Loss from operations	(532,795)	(441,818)	(1,142,031)	(843,915)
Other expense:
Interest expense			31
Interest expense - debt discount	108,597	185,783	160,854	236,642
Interest expense - original issuance costs	24,933	22,260	41,455	30,986
Total other expense	133,530	208,043	202,340	267,628
Loss before income taxes	(666,325)	(649,861)	(1,344,371)	(1,111,543)
Income taxes
Net loss	$ (666,325)	$ (649,861)	$ (1,344,371)	$ (1,111,543)
Net loss per share, basic and diluted	$ (0.02)	$ (0.02)	$ (0.04)	$ (0.03)
Weighted average number of shares outstanding
Basic and diluted	37,295,803	36,410,334	37,295,803	35,841,627

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 3,520	$ 1,356,799	$ (1,261,140)	$ 99,179
Beginning balance, shares at Dec. 31, 2020	35,201,513
Common stock issued to third party for services	$ 5	82,245		82,250
Common stock issued to third party for services, shares	47,000
Warrants issued to third parties in conjunction with debt issuance		113,910		113,910
Beneficial conversion feature in conjunction with debt issuance		86,090		86,090
Net loss			(461,682)	(461,682)
Ending balance, value at Mar. 31, 2021	$ 3,525	1,639,044	(1,722,822)	(80,253)
Ending balance, shares at Mar. 31, 2021	35,248,513
Beginning balance, value at Dec. 31, 2020	$ 3,520	1,356,799	(1,261,140)	99,179
Beginning balance, shares at Dec. 31, 2020	35,201,513
Net loss				(1,111,543)
Ending balance, value at Jun. 30, 2021	$ 3,663	3,346,157	(2,372,683)	977,137
Ending balance, shares at Jun. 30, 2021	36,624,656
Beginning balance, value at Mar. 31, 2021	$ 3,525	1,639,044	(1,722,822)	(80,253)
Beginning balance, shares at Mar. 31, 2021	35,248,513
Common stock issued to third party for services	$ 5	82,245		82,250
Common stock issued to third party for services, shares	47,000
Warrants issued to third parties in conjunction with debt issuance		34,118		34,118
Beneficial conversion feature in conjunction with debt issuance		15,882		15,882
Net loss			(649,861)	(649,861)
Common stock issued for cash	$ 118	1,464,882		1,465,000
Stock Issued During Period, Shares, New Issues	1,172,000
Common stock issued to third parties in conjunction with conversion of debt	$ 16	109,984		110,000
Common stock issued to third parties in conjunction with conversion of debt, shares	157,143
Ending balance, value at Jun. 30, 2021	$ 3,663	3,346,157	(2,372,683)	977,137
Ending balance, shares at Jun. 30, 2021	36,624,656
Beginning balance, value at Dec. 31, 2021	$ 3,730	3,997,445	(4,265,759)	(264,584)
Beginning balance, shares at Dec. 31, 2021	37,295,803
Warrants issued to third parties in conjunction with debt issuance		162,362		162,362
Net loss			(678,046)	(678,046)
Amortization of warrants issued in connection with a debt modification		48,699		48,699
Ending balance, value at Mar. 31, 2022	$ 3,730	4,208,506	(4,943,805)	(731,569)
Ending balance, shares at Mar. 31, 2022	37,295,803
Beginning balance, value at Dec. 31, 2021	$ 3,730	3,997,445	(4,265,759)	(264,584)
Beginning balance, shares at Dec. 31, 2021	37,295,803
Net loss				(1,344,371)
Ending balance, value at Jun. 30, 2022	$ 3,730	4,423,239	(5,610,130)	(1,183,161)
Ending balance, shares at Jun. 30, 2022	37,295,803
Beginning balance, value at Mar. 31, 2022	$ 3,730	4,208,506	(4,943,805)	(731,569)
Beginning balance, shares at Mar. 31, 2022	37,295,803
Warrants issued to third parties in conjunction with debt issuance		168,991		168,991
Net loss			(666,325)	(666,325)
Amortization of warrants issued in connection with a debt modification		49,240		49,240
Fees associated with filing of Form S-1		(3,498)		(3,498)
Ending balance, value at Jun. 30, 2022	$ 3,730	$ 4,423,239	$ (5,610,130)	$ (1,183,161)
Ending balance, shares at Jun. 30, 2022	37,295,803

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash flows from operating activities:
Net loss	$ (1,344,371)	$ (1,111,543)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	3,423	847
Amortization expense	1,800	14,406
Stock issued for services		164,500
Accretion of debt discount	160,854	236,644
Accretion of original issuance costs	41,455	30,986
Changes in operating assets and liabilities:
Other current assets	(45,631)	(27,370)
Other assets		(20,711)
Accounts payable	259,464	24,661
Accrued payroll and payroll taxes	68,698	5,020
Other current liabilities		1,026
Net cash used in operating activities	(854,308)	(681,534)
Cash flows from investing activities:
Purchase of property and equipment	(859)	(2,871)
Net cash used in investing activities	(859)	(2,871)
Cash flows from financing activities:
Proceeds from short-term convertible notes	525,000	250,000
Repayment of short-term convertible notes		(55,000)
Common stock issued for cash		1,465,000
Fees associated with filing of Form S-1	(3,498)
Net cash provided by financing activities	521,502	1,660,000
Net decrease in cash	(333,665)	975,595
Cash at beginning of period	340,956	84,402
Cash at end of period	7,291	1,059,997
Cash paid during the period for:
Interest
Income taxes
Non-cash investing and financing activities:
Beneficial conversion feature in conjunction with debt issuance		101,972
Amortization of warrants issued in connection with a debt modification	97,939
Warrants issued to third parties in conjunction with debt issuance	331,353	148,028
Original issue discount issued in conjunction with debt	52,500	25,000
Common stock issued to third parties in conjunction with conversion of debt		$ 110,000

ORGANIZATION AND PRINCIPAL ACTI

ORGANIZATION AND PRINCIPAL ACTIVITIES	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND PRINCIPAL ACTIVITIES	NOTE 1 – ORGANIZATION AND PRINCIPAL ACTIVITIES Corporate History and Background Sigyn Therapeutics, Inc. (“Sigyn” or the “Company”) is a development-stage medical technology company headquartered in San Diego, California. Our focus is directed toward the creation of therapeutic solutions that address unmet needs in global health. Sigyn Therapy™ is a broad-spectrum blood purification technology to address life-threatening infections and inflammatory disorders for which effective drug therapies are not available. Sigyn Therapy extracts pathogen sources of life-threatening inflammation in concert with dampening down the dysregulated overproduction of inflammatory cytokines (the cytokine storm), which plays a prominent role in each of our candidate treatment indications. Based on its unprecedented ability to isolate and remove viral pathogens, bacterial toxins, and inflammatory cytokines from the bloodstream, Sigyn Therapy is a candidate to treat pathogen-associated sepsis (leading cause of hospital deaths), community acquired pneumonia (a leading cause of death among infectious diseases), emerging pandemic threats, and hyperinflammation & endotoxemia in end-stage renal disease patients. Since initiating the development of Sigyn Therapy in 2020, we completed a series of in vitro We also completed studies that demonstrated the ability of Sigyn Therapy to extract inflammatory cytokines from human blood plasma. These include interleukin-1 beta (IL-1b), interleukin-6 (IL-6), and tumor necrosis factor alpha (TNF-a). In a related study, we reduced the circulating presence of 104 nanometer liposomes as a model to evaluate the potential of Sigyn Therapy to address CytoVesicles that transport inflammatory cytokine cargos throughout the bloodstream. Additionally, we validated the rapid reduction of hepatic (liver) toxins from human blood plasma, which included ammonia, bile acid and bilirubin. Based on these outcomes, we may further investigate the potential of Sigyn Therapy to address acute forms of liver failure. Subsequent to our in vitro in vivo In the studies, Sigyn Therapy was administered via standard dialysis machines utilizing conventional blood-tubing sets, for periods up to six hours in eight porcine (pig) subjects. Important criteria for treatment safety, including hemodynamic parameters, serum chemistries and hematologic measurements, were stable across all eight subjects. The data resulting from our in vivo and in vitro Merger Transaction On October 19, 2020, Sigyn Therapeutics, Inc, a Delaware corporation (the “Registrant”) formerly known as Reign Resources Corporation, completed a Share Exchange Agreement (the “Agreement”) with Sigyn Therapeutics, Inc., a private entity incorporated in the State of Delaware on October 19, 2019. In the Share Exchange Agreement, we acquired 100 75 75 The Acquisition was treated as a “tax-free exchange” under Section 368 of the Internal Revenue Code of 1986 and resulted in the private 3,429,516 7,907,351 Additionally, assets held on the books of Reign Resources Corporation, such as Gem inventory, was kept in the Company and therefore recorded as assets on the Share Exchange date. As of August 15, 2022, we have a total 37,295,813 11,655,813

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	NOTE 2 – BASIS OF PRESENTATION The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include all adjustments necessary for the fair presentation of the Company’s financial position and results of operations for the periods presented. The Company currently operates in one business segment. The Company is not organized by market and is managed and operated as one business. A single management team reports to the chief operating decision maker, the Chief Executive Officer, who comprehensively manages the entire business. The Company does not currently operate any separate lines of businesses or separate business entities. Going Concern The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. The Company had an accumulated deficit of $ 5,610,130 4,265,759 1,258,926 341,187 1,344,371 1,111,543 854,308 681,534 While the Company is attempting to expand operations and increase revenues, the Company’s cash position may not be significant enough to support the Company’s daily operations. Management intends to raise additional funds by way of a private offering or an asset sale transaction. Management believes that the actions presently being taken to further implement its business plan and generate revenues provide the opportunity for the Company to continue as a going concern. While management believes in the viability of its strategy to generate revenues and in its ability to raise additional funds or transact an asset sale, there can be no assurances to that effect or on terms acceptable to the Company. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate revenues. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies of the Company is presented to assist in understanding the Company’s financial statements. The financial statements and notes are representations of the Company’s management, which is responsible for their integrity and objectivity. These accounting policies conform to GAAP and have been consistently applied in the preparation of the financial statements. Use of Estimates The preparation of these financial statements in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the financial statements and the reported amounts of net sales and expenses during the reported periods. Actual results may differ from those estimates and such differences may be material to the financial statements. The more significant estimates and assumptions by management include among others: common stock valuation, and the recoverability of intangibles. The current economic environment has increased the degree of uncertainty inherent in these estimates and assumptions. Cash The Company’s cash is held in bank accounts in the United States and is insured by the Federal Deposit Insurance Corporation (FDIC) up to $ 250,000 Income Taxes Income taxes are accounted for under an asset and liability approach. This process involves calculating the temporary and permanent differences between the carrying amounts of the assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The temporary differences result in deferred tax assets and liabilities, which would be recorded on the Balance Sheets in accordance with ASC 740, which established financial accounting and reporting standards for the effect of income taxes. The likelihood that its deferred tax assets will be recovered from future taxable income must be assessed and, to the extent that recovery is not likely, a valuation allowance is established. Changes in the valuation allowance in a period are recorded through the income tax provision in the consolidated Statements of Operations. ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity’s consolidated financial statements and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax positions taken or expected to be taken on a tax return. Under ASC 740-10, the impact of an uncertain income tax position on the income tax return must be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained Advertising and Marketing Costs Advertising expenses are recorded as general and administrative expenses when they are incurred. The Company had advertising expenses of $ 131 381 82,250 164,500 Inventories In conjunction with the October 19, 2020 Share Exchange Agreement, the Company kept the gem inventory of Reign Resources Corporation. Inventories are stated at the lower of cost or market (net realizable value) on a lot basis each quarter. A lot is determined by the cut, clarity, size, and weight of the sapphires. Inventory consists of sapphire jewels that meet rigorous grading criteria and are of cuts and sizes most commonly used in the jewelry industry. As of June 30, 2022 and December 31, 2021, the Company carried primarily loose sapphire jewels, jewelry for sale on our website, and jewelry held as samples. Samples are used to show potential customers what the jewelry would look like. Promotional items given to customers that are not expected to be returned will be removed from inventory and expensed. There have been no promotional items given to customers as of June 30, 2022. The Company performs its own in-house assessment based on gem guide and the current market price for metals to value its inventory on an annual basis or if circumstances dictate sooner to determine if the estimated fair value is greater or less than cost. In addition, the inventory is reviewed each quarter by the Company against industry prices from gem-guide and if there is a potential impairment, the Company would appraise the inventory. The estimated fair value is subject to significant change due to changes in popularity of cut, perceived grade of the clarity of the sapphires, the number, type and size of inclusions, the availability of other similar quality and size sapphires, and other factors. As a result, the internal assessed value of the sapphires could be significantly lower from the current estimated fair value. Loose sapphire jewels do not degrade in quality over time. Based on the significant advancement of Sigyn Therapy, the Company decided in the 4 th Related to this assessment, management determined the wholesale liquidation value of its sapphire gem inventory to be 5-10% of the previously reported retail value, based on communications with certified gemologists, the variance between retail and wholesale valuations, and current market conditions. As a result, the Company has valued the inventory at $ 50,000 536,047 Property and Equipment Property and equipment are carried at cost and are depreciated on a straight-line basis over the estimated useful lives of the assets, generally five years Intangible Assets Intangible assets consist primarily of website development costs. Our intangible assets are being amortized on a straight-line basis over a period of three years Impairment of Long-lived Assets We periodically evaluate whether the carrying value of property, equipment and intangible assets has been impaired when circumstances indicate the carrying value of those assets may not be recoverable. The carrying amount is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is not recoverable, the impairment loss is measured as the excess of the asset’s carrying value over its fair value. Our impairment analyses require management to apply judgment in estimating future cash flows as well as asset fair values, including forecasting useful lives of the assets, assessing the probability of different outcomes, and selecting the discount rate that reflects the risk inherent in future cash flows. If the carrying value is not recoverable, we assess the fair value of long-lived assets using commonly accepted techniques, and may use more than one method, including, but not limited to, recent third-party comparable sales and discounted cash flow models. If actual results are not consistent with our assumptions and estimates, or our assumptions and estimates change due to new information, we may be exposed to an impairment charge in the future. As of June 30, 2022 and December 31, 2021, the Company had not experienced impairment losses on its long-lived assets. Fair Value of Financial Instruments The provisions of accounting guidance, FASB Topic ASC 825 requires all entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value, and defines fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. As of June 30, 2022 and December 31, 2021, the fair value of cash, accounts payable, accrued expenses, and notes payable approximated carrying value due to the short maturity of the instruments, quoted market prices or interest rates which fluctuate with market rates. Fair Value Measurements Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: ● Level 1 – Quoted prices in active markets for identical assets or liabilities. ● Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the measurement of the fair value of the assets or liabilities The carrying value of financial assets and liabilities recorded at fair value are measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. There were no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. There have been no transfers between levels. Debt The Company issues debt that may have separate warrants, conversion features, or no equity-linked attributes. Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815, Derivatives and Hedging, Debt with Conversion and Other Options Derivative Financial Instruments The Company evaluates all of it financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Monte Carlo simulations to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. There were no derivative financial instruments as of June 30, 2022 and December 31, 2021 and no charges or credits to income for the three and six months ended June 30, 2022. Debt Issue Costs and Debt Discount The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash or equity (such as warrants). These costs are amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed. Any unamortized debt issue costs and debt discount are presented net of the related debt on the consolidated balance sheets. Original Issue Discount For certain convertible debt issued, the Company may provide the debt holder with an original issue discount. The original issue discount would be recorded to debt discount, reducing the face amount of the note and is amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed. Any unamortized original issue discounts are presented net of the related debt on the consolidated balance sheets. If the conversion feature does not qualify for either the derivative treatment or as a BCF, the convertible debt is treated as traditional debt. Basic and diluted earnings per share Basic net loss per share is calculated by dividing the net loss by the weighted-average number of common shares outstanding for the period, without consideration for common stock equivalents. Diluted earnings (loss) per share are computed on the basis of the weighted average number of common shares (including common stock subject to redemption) plus dilutive potential common shares outstanding for the reporting period. In periods where losses are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. Basic and diluted earnings (loss) per share are the same since net losses for all periods presented and including the additional potential common shares would have an anti-dilutive effect. Stock Based Compensation In accordance with ASC No. 718, Compensation – Stock Compensation Non-Employee Stock-Based Compensation In accordance with ASC 505, Equity Based Payments to Non-Employees, Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations. An adjustment has been made to the Unaudited Condensed Consolidated Statements of Operations for three months ended March 31, 2021, to reclass $ 93,266 . In addition, a n adjustment has been made to the Unaudited Condensed Consolidated Balance Sheets as of December 31, 2021, to reclass $ 1,072 Concentrations, Risks, and Uncertainties Business Risk Substantial business risks and uncertainties are inherent to an entity, including the potential risk of business failure. The Company is headquartered and operates in the United States. To date, the Company has generated no revenues from operations. There can be no assurance that the Company will be able to raise additional capital and failure to do so would have a material adverse effect on the Company’s financial position, results of operations and cash flows. Also, the success of the Company’s operations is subject to numerous contingencies, some of which are beyond management’s control. Currently, these contingencies include general economic conditions, price of components, competition, and governmental and political conditions. Interest rate risk Financial assets and liabilities do not have material interest rate risk. Credit risk The Company is exposed to credit risk from its cash in banks. The credit risk on cash in banks is limited because the counterparties are recognized financial institutions. Seasonality The business is not subject to substantial seasonal fluctuations. Major Suppliers Sigyn Therapy is comprised of components that are supplied by various industry vendors. Additionally, the Company is reliant on third-party organizations to conduct clinical development studies that are necessary to advance Sigyn Therapy toward the marketplace. Should the relationship with an industry vendor or third-party clinical development organization be interrupted or discontinued, it is believed that alternate component suppliers and third-party clinical development organizations could be identified to support the continued advancement of Sigyn Therapy. Recent Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception and it also simplifies the diluted earnings per share calculation in certain areas. This ASU is effective for annual reporting periods beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020. The Company adopted ASU No. 2020-06 in the first quarter of fiscal 2021, coinciding with the standard’s effective date, and had an immaterial impact from this standard Other recently issued accounting updates are not expected to have a material impact on the Company’s unaudited condensed consolidated financial statements.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment consisted of the following as of: SCHEDULE OF PROPERTY AND EQUIPMENT June 30, December 31, Estimated Life 2022 2021 Office equipment 5 $ 29,040 $ 28,181 Computer equipment 3 3,157 3,157 Accumulated depreciation (6,715 ) (3,292 ) $ 25,482 $ 28,046 Depreciation expense was $ 1,719 3,423 503 847

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS Intangible assets consisted of the following as of: SCHEDULE OF INTANGIBLE ASSETS Estimated life June 30, December 31, Website 3 years $ 10,799 $ 10,799 Accumulated amortization (6,899 ) (5,099 ) Intangible assets, net $ 3,900 $ 5,700 As of June 30, 2022, estimated future amortization expenses related to intangible assets were as follows: SCHEDULE OF ESTIMATED AMORTIZATION EXPENSES RELATED TO INTANGIBLE ASSETS Intangible Assets 2022 (remaining 6 months) $ 1,800 2023 2,100 Intangible assets, net $ 3,900 The Company had amortization expense of $ 900 1,800 4,052 14,406 On January 8, 2020, James Joyce, the Company’s CEO and Craig Roberts, the Company’s CTO, assigned to the Company the rights to patent 62/881,740 pertaining to the devices, systems and methods for the broad-spectrum reduction of pro-inflammatory cytokines in blood.

Convertible Promissory DEBENTUR

Convertible Promissory DEBENTURES	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
Convertible Promissory DEBENTURES	NOTE 6 – Convertible Promissory DEBENTURES Convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE June 30, 2022 December 31, 2021 457,380 457,380 January 28, 2020 ($ 457,380 0% October 20, 2022 $ 457,380 $ 457,380 June 23, 2020 ($ 60,500 0% October 20, 2022 60,500 60,500 September 17, 2020 ($ 199,650 0% October 20, 2022 16,714 199,650 42,857 182,936 182,936 March 23, 2022 ($ 220,000 0% March 23, 2023 220,000 - April 28, 2022 ($ 110,000 0% April 28, 2023 110,000 - May 10, 2022 ($ 110,000 0% May 10, 2023 110,000 - June 1, 2022 ($ 55,000 0% June 1, 2023 55,000 - June 22, 2020 ($ 82,500 0% June 22, 2023 82,500 - Total convertible notes payable 1,278,316 700,816 Original issue discount (64,659 ) (53,614 ) Debt discount (268,438 ) - Total convertible notes payable $ 945,219 $ 647,202 Principal payments on convertible promissory debentures are due as follows: SCHEDULE OF PRINCIPAL PAYMENTS DUE ON CONVERTIBLE PROMISSORY DEBENTURES Year ending December 31, 2022 $ 700,816 2023 577,500 Long-Term Debt $ 1,278,316 Changes in convertible notes were as follows: SCHEDULE OF CHANGES IN CONVERTIBLE NOTES Note 1 Note 2 Note 3 Note 4 Note 5 Note 6 Note 7 Note 8 Totals Convertible notes payable as of January 1, 2021 $ 385,000 $ 50,000 $ 181,500 $ - $ - $ - $ - $ - $ 616,500 Extension of convertible note payable 72,380 10,500 18,150 - - - - - 101,030 Exchange of convertible note payable for common stock - - (16,714 ) - - - - - (16,714 ) Convertible notes payable, net, as of December 31, 2021 457,380 60,500 182,936 - - - - - 700,816 Convertible notes payable 457,380 60,500 182,936 - - - - - 700,816 Convertible notes payable issued in 2022 - - - 220,000 110,000 110,000 55,000 82,500 577,500 Convertible notes payable as of June 30, 2022 $ 457,380 $ 60,500 $ 182,936 $ 220,000 $ 110,000 $ 110,000 $ 55,000 $ 82,500 $ 1,278,316 Convertible notes payable $ 457,380 $ 60,500 $ 182,936 $ 220,000 $ 110,000 $ 110,000 $ 55,000 $ 82,500 $ 1,278,316 Changes in note discounts were as follows: SCHEDULE OF CHANGES IN NOTE DISCOUNTS Note 1 Note 2 Note 3 Note 4 Note 5 Note 6 Note 7 Note 8 Totals Note discounts as of January 1, 2021 $ 73,418 $ 5,830 $ 18,584 $ - $ - $ - $ - $ - $ 97,832 Note discounts in conjunction with extension of convertible note 41,580 5,500 18,150 - - - - - 65,230 2021 accretion of note discounts (80,822 ) (6,809 ) (21,817 ) - - - - - (109,448 ) Note discounts as of December 31, 2021 34,176 4,521 14,917 - - - - - 53,614 Note discounts 34,176 4,521 14,917 - - - - - 53,614 Note discounts issued in conjunction with debt - - - 182,362 60,874 60,877 31,303 48,437 383,853 2022 accretion of note discounts (20,620 ) (2,727 ) (9,000 ) (49,462 ) (10,507 ) (8,506 ) (2,487 ) (1,061 ) (104,370 ) Note discounts as of June 30, 2022 $ 13,556 $ 1,794 $ 5,917 $ 132,900 $ 50,367 $ 52,371 $ 28,816 $ 47,376 $ 333,097 Note discounts $ 13,556 $ 1,794 $ 5,917 $ 132,900 $ 50,367 $ 52,371 $ 28,816 $ 47,376 $ 333,097 Convertible notes payable, net, as of December 31, 2021 $ 423,204 $ 55,979 $ 168,019 $ - $ - $ - $ - $ - $ 647,202 Convertible notes payable, net, as of June 30, 2022 $ 443,824 $ 58,706 $ 177,019 $ 87,100 $ 59,633 $ 57,629 $ 26,184 $ 35,124 $ 945,219 Convertible notes payable, current $ 443,824 $ 58,706 $ 177,019 $ 87,100 $ 59,633 $ 57,629 $ 26,184 $ 35,124 $ 945,219 2021 Effective interest rate 24 % 11 % 12 % - - - - - 16 % 2022 Effective interest rate 5 % 5 % 5 % 22 % 10 % 8 % 5 % 1 % 8 % Effective interest rate 5 % 5 % 5 % 22 % 10 % 8 % 5 % 1 % 8 % Current Noteholders Osher – $82,500 On June 22, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC 82,500 June 22, 2023 five 165,000 0.50 75,000 7,500 The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 0.50 . Osher – $55,000 On June 1, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC 55,000 June 1, 2023 five 110,000 0.50 50,000 5,000 The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 0.50 . Brio – $110,000 On May 10, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Brio Capital Master Fund Ltd. 110,000 May 10, 2023 five 220,000 0.50 100,000 10,000 The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 0.50 . Osher – $110,000 On April 28, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC 110,000 April 28, 2023 five 220,000 0.50 100,000 10,000 The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 0.50 . Osher – $110,000 On March 23, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC 110,000 March 23, 2023 five 220,000 0.50 100,000 10,000 The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 0.50 . Brio – $110,000 On March 23, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Brio Capital Master Fund Ltd. 110,000 March 23, 2023 five 220,000 0.50 100,000 10,000 The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 0.50 . Osher – $457,380 On January 28, 2020 (the “Original Issue Date”), the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC (i) $ 385,000 January 26, 2021 five 80,209 7.00 350,005 34,995 The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 0.094 . The Company and Osher amended the convertible debt agreement as follows on October 20, 2020: ● The parties amended the Warrants dated January 28, 2020, for the number of warrant shares from 80,209 4,113,083 0.14 ● The parties amended the Note to provide for interest at 8% ● The parties amended the Note for the maturity date from June 23, 2021 to October 20, 2021. On October 22, 2021, the Company and Osher amended convertible debt agreements as follows: ● The parties amended the October 20, 2020 Notes for the maturity date from October 20, 2021 to October 20, 2022. ● The parties amended the October 20, 2020 Notes for the aggregate principal amount and accrued interest from $ 652,300 717,530 65,230 ● In exchange for the extension of the Note, the Company issued Osher five 450,000 1.00 Osher – $60,500 (as amended on October 20, 2020 to $55,000) On June 23, 2020 (the “Original Issue Date”), the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC (i) $ 50,000 June 23, 2021 five 10,000 30.00 50,005 0 The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 0.39 . The Company and Osher amended the convertible debt agreement as follows on October 20, 2020: ● The parties amended the Note for the aggregate principal amount from $ 50,000 55,000 50,005 4,995 ● The parties amended the Warrants dated June 23, 2020, for the number of warrant shares from 10,000 141,020 0.59 ● The parties amended the Note for the maturity date from June 23, 2021 to October 20, 2021. On October 22, 2021, the Company and Osher amended convertible debt agreements as follows: ● The parties amended the October 20, 2020 Notes for the maturity date from October 20, 2021 to October 20, 2022. ● The parties amended the October 20, 2020 Notes for the aggregate principal amount and accrued interest from $ 652,300 717,530 65,230 ● In exchange for the extension of the Note, the Company issued Osher five 450,000 1.00 Osher – $199,650 On September 17, 2020 (the “Original Issue Date”), the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC (i) $ 181,500 five 8,250 30.00 165,000 16,500 The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 0.39 . The Company and Osher amended the convertible debt agreement as follows on October 20, 2020: ● The parties amended the Warrants dated September 17, 2020, for the number of warrant shares from 8,250 465,366 0.59 ● The parties amended the Note for the maturity date from September 30, 2021 to October 20, 2021. On October 22, 2021, the Company and Osher amended convertible debt agreements as follows: ● The parties amended the October 20, 2020 Notes for the maturity date from October 20, 2021 to October 20, 2022. ● The parties amended the October 20, 2020 Notes for the aggregate principal amount and accrued interest from $ 652,300 717,530 65,230 ● In exchange for the extension of the Note, the Company issued Osher five 450,000 1.00 On October 28, 2021, Osher elected to convert $ 16,714 199,650 42,857 Previous Noteholders Previous notes were detailed in our Form 10-K filed on March 31, 2022. No changes occurred related to these notes during the period covered by this Form 10-Q.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	6 Months Ended
	Jun. 30, 2022
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 7 – STOCKHOLDERS’ DEFICIT Preferred Stock The Company authorized 10,000,000 0.0001 none Common Stock The Company has authorized 1,000,000,000 0.0001 37,295,813 Warrants On October 22, 2021, the Company and Osher amended convertible debt agreements for the maturity date from October 20, 2021 to October 20, 2022. 450,000 450,000 197,501 1.00 48,699 0

OPERATING LEASES

OPERATING LEASES	6 Months Ended
	Jun. 30, 2022
Operating Leases
OPERATING LEASES	NOTE 8 – OPERATING LEASES On May 27, 2021, the Company entered into a sixty-three month lease for its corporate office at $ 5,955 September 30, 2026 The Company accounts for this lease in accordance with ASC 842. Adoption of the standard resulted in the initial recognition of operating lease ROU asset of $ 290,827 and operating lease liability of $ 290,827 Operating lease right-of-use (“ROU”) assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Generally, the implicit rate of interest in arrangements is not readily determinable and the Company utilizes its incremental borrowing rate in determining the present value of lease payments. The Company’s incremental borrowing rate is a hypothetical rate based on its understanding of what its credit rating would be. The operating lease ROU asset includes any lease payments made and excludes lease incentives. Our variable lease payments primarily consist of maintenance and other operating expenses from our real estate leases. Variable lease payments are excluded from the ROU assets and lease liabilities and are recognized in the period in which the obligation for those payments is incurred. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. We have lease agreements with lease and non-lease components. We have elected to account for these lease and non-lease components as a single lease component. We are also electing not to apply the recognition requirements to short-term leases of twelve months or less and instead will recognize lease payments as expense on a straight-line basis over the lease term. The components of lease expense and supplemental cash flow information related to leases for the period are as follows: In accordance with ASC 842, the components of lease expense were as follows: SCHEDULE OF OPERATING LEASE COST AND SUPPLEMENTAL CASH FLOW INFORMATION Six Months ended June 30, Three Months ended June 30, 2022 2021 2022 2021 Operating lease expense $ 35,838 $ 3,289 $ 17,919 $ 3,289 Short term lease cost $ - $ - $ - $ - Total lease expense $ 35,838 $ 3,289 $ 17,919 $ 3,289 In accordance with ASC 842, other information related to leases was as follows: Six Months Ended June 30 2022 2021 Operating cash flows from operating leases $ 35,910 $ 3,919 Cash paid for amounts included in the measurement of lease liabilities $ 35,910 $ 3,919 Weighted-average remaining lease term—operating leases 4.2 5.2 Weighted-average discount rate—operating leases 10 % 10 % In accordance with ASC 842, maturities of operating lease liabilities as of June 30, 2022 were as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES Operating Year ending: Lease 2022 (remaining 6 months) $ 36,803 2023 74,895 2024 77,142 2025 79,456 2026 54,225 Total undiscounted cash flows $ 322,521 Reconciliation of lease liabilities: Weighted-average remaining lease terms 4.2 Weighted-average discount rate 10 % Present values $ 264,691 Lease liabilities—current 49,545 Lease liabilities—long-term 215,146 Lease liabilities—total $ 264,691 Difference between undiscounted and discounted cash flows $ 57,830 Operating lease cost was $ 17,919 35,838 3,289 3,289

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2022
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 9 – Related Party Transactions Other than as set forth below, and as disclosed in Notes 5 and 7, there have not been any transaction entered into or been a participant in which a related person had or will have a direct or indirect material interest. Employment Agreements Mr. Ferrell was hired March 9, 2022 as the Company’s Chief Financial Officer. Mr. Ferrell receives an annual base salary of $ 250,000 40% 600,000 600,000 63,588 74,004 0 0 6,365 7,716 0 0

EARNINGS PER SHARE

EARNINGS PER SHARE	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
EARNINGS PER SHARE	NOTE 10 – EARNINGS PER SHARE FASB ASC Topic 260, Earnings Per Share Basic earnings (loss) per share are computed by dividing net earnings available to common stockholders by the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. In periods where losses are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. Basic and diluted earnings (loss) per share are the same since net losses for all periods presented and including the additional potential common shares would have an anti-dilutive effect. The following table sets forth the computation of basic and diluted net income per share: SCHEDULE OF COMPUTATION OF BASIC AND DILUTED NET INCOME PER SHARE Six Months Ended June 30, Three Months Ended June 30, 2022 2021 2022 2021 Net loss attributable to the common stockholders $ (1,344,371 ) $ (1,111,543 ) $ (666,325 ) $ (649,861 ) Basic weighted average outstanding shares of common stock 37,295,803 35,841,627 37,295,803 36,410,334 Dilutive effect of options and warrants - - - - Diluted weighted average common stock and common stock equivalents 37,295,803 35,841,627 37,295,803 36,410,334 Loss per share: Basic and diluted $ (0.04 ) $ (0.03 ) $ (0.02 ) $ (0.02 )

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 11 – COMMITMENTS AND CONTINGENCIES Legal From time to time, various lawsuits and legal proceedings may arise in the ordinary course of business. However, litigation is subject to inherent uncertainties and an adverse result in these or other matters may arise from time to time that may harm our business. We are currently not aware of any legal proceedings or claims that it believes will have a material adverse effect on its business, financial condition or operating results.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS The Company evaluated all events or transactions that occurred after June 30, 2022 up through the date the financial statements were available to be issued. During this period, the Company did not have any material recognizable subsequent events required to be disclosed as of and for the period ended June 30, 2022 except for the following: In July 2022, the Company entered into an Original Issue Discount Senior Convertible Debentures (the “July 2022 Notes”) totaling (i) $ 313,500 285,000 five 627,000 0.50 The conversion price for the principal in connection with voluntary conversions by the holders of the convertible notes is $ 0.50 Special Note Regarding Forward Looking Statements. This quarterly report on Form 10-Q of Sigyn Therapeutics, Inc. for the period ended June 30, 2022 contains certain forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, which are intended to be covered by the safe harbors created thereby. To the extent that such statements are not recitations of historical fact, such statements constitute forward looking statements which, by definition, involve risks and uncertainties. In particular, statements under the Sections; Description of Business, Management’s Discussion and Analysis of Financial Condition and Results of Operations contain forward looking statements. Where in any forward-looking statements, the Company expresses an expectation or belief as to future results or events, such expectation or belief is expressed in good faith and believed to have a reasonable basis, but there can be no assurance that the statement of expectation or belief will result or be achieved or accomplished. The following are factors that could cause actual results or events to differ materially from those anticipated and include but are not limited to: general economic, financial and business conditions; changes in and compliance with governmental regulations; changes in tax laws; and the cost and effects of legal proceedings. You should not rely on forward looking statements in this quarterly report. This quarterly report contains forward looking statements that involve risks and uncertainties. We use words such as “anticipates,” “believes,” “plans,” “expects,” “future,” “intends,” and similar expressions to identify these forward-looking statements. Prospective investors should not place undue reliance on these forward-looking statements, which apply only as of the date of this quarterly report. Our actual results could differ materially from those anticipated in these forward-looking statements. Recent Developments Convertible Promissory Debentures July 2022 In July 2022, the Company entered into an Original Issue Discount Senior Convertible Debentures (the “July 2022 Notes”) totaling (i) $313,500 aggregate principal amount of Note (total of $285,000 cash was received) due in various dates in July 2023 based on $1.00 for each $0.90909 paid by the previous noteholder and (ii) five-year Common Stock Purchase Warrants (“Warrants’) to purchase up to an aggregate of 627,000 shares of the Company’s Common Stock at an exercise price of $0.50 per share. The conversion price for the principal in connection with voluntary conversions by the holders of the convertible notes is $0.50 per share. Osher – $82,500 On June 22, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $0.50 per share, subject to adjustment as provided therein . Osher – $55,000 On June 1, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $0.50 per share, subject to adjustment as provided therein . Brio – $110,000 On May 10, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Brio Capital Master Fund Ltd. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $0.50 per share, subject to adjustment as provided therein . Osher – $110,000 On April 28, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $0.50 per share, subject to adjustment as provided therein . Osher – $110,000 On March 23, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $0.50 per share, subject to adjustment as provided therein . Brio – $110,000 On March 23, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Brio Capital Master Fund Ltd. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $0.50 per share, subject to adjustment as provided therein . Limited Operating History; Need for Additional Capital There is limited historical financial information about us on which to base an evaluation of our performance. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources, and possible cost overruns due to increases in the cost of services. To become profitable and competitive, we must receive additional capital. We have no assurance that future financing will materialize. If that financing is not available, we may be unable to continue operations. Business Overview Sigyn Therapeutics, Inc. (“Sigyn” or the “Company”) is a development-stage medical technology company headquartered in San Diego, California. Our focus is directed toward the creation of therapeutic solutions that address unmet needs in global health. Sigyn Therapy™ is a broad-spectrum blood purification technology to address life-threatening infections and inflammatory disorders for which effective drug therapies are not available. Sigyn Therapy extracts pathogen sources of life-threatening inflammation in concert with dampening down the dysregulated overproduction of inflammatory cytokines (the cytokine storm), which plays a prominent role in each of our candidate treatment indications. Based on its unprecedented ability to isolate and remove viral pathogens, bacterial toxins, and inflammatory cytokines from the bloodstream, Sigyn Therapy is a candidate to treat pathogen-associated sepsis (leading cause of hospital deaths), community acquired pneumonia (a leading cause of death among infectious diseases), emerging pandemic threats, and hyperinflammation & endotoxemia in end-stage renal disease patients. Since initiating the development of Sigyn Therapy in 2020, we completed a series of in vitro We also completed studies that demonstrated the ability of Sigyn Therapy to extract inflammatory cytokines from human blood plasma. These include interleukin-1 beta (IL-1b), interleukin-6 (IL-6), and tumor necrosis factor alpha (TNF-a). In a related study, we reduced the circulating presence of 104 nanometer liposomes as a model to evaluate the potential of Sigyn Therapy to address CytoVesicles that transport inflammatory cytokine cargos throughout the bloodstream. Additionally, we validated the rapid reduction of hepatic (liver) toxins from human blood plasma, which included ammonia, bile acid and bilirubin. Based on these outcomes, we may further investigate the potential of Sigyn Therapy to address acute forms of liver failure. Subsequent to our in vitro in vivo In the studies, Sigyn Therapy was administered via standard dialysis machines utilizing conventional blood-tubing sets, for periods up to six hours in eight porcine (pig) subjects. Important criteria for treatment safety, including hemodynamic parameters, serum chemistries and hematologic measurements, were stable across all eight subjects. The data resulting from our in vivo and in vitro Sigyn Therapy Mechanism of Action To overcome the limitations of previous drug and device therapies, we designed Sigyn Therapy to have an expansive- mechanism of action. Pre-clinical invitro To support widespread implementation, Sigyn Therapy is a single-use disposable device that is deployable on the global infrastructure of hemodialysis and continuous renal replacement therapy (CRRT) machines already located in hospitals and clinics. To reduce the risk of blood clotting and hemolysis, the anticoagulant heparin is administered, which is the standard-of-care drug administered in dialysis and CRRT therapies. During animal studies conducted at the University of Michigan, Sigyn Therapy was deployed for use on a hemodialysis machine manufactured by Fresenius Medical Care, the global leader in the dialysis industry. Incorporated with Sigyn Therapy is a “cocktail” of adsorbent components formulated to optimize the broad-spectrum extraction of therapeutic targets from the bloodstream. In the medical field, the term “cocktail” is a reference to the simultaneous administration of multiple drugs (a drug cocktail) with differing mechanisms of actions. While drug cocktails are emerging as potential mechanisms to treat cancer, they are proven life-saving countermeasures to treat HIV and Hepatitis-C viral infections. However, dosing of multi-drug agent cocktails is limited by toxicity and adverse events that can result from deleterious drug interactions. Sigyn Therapy is not constrained by such limitations as active adsorbent components are maintained within Sigyn Therapy and not introduced into the body. As a result, we are able to incorporate a substantial quantity of adsorbent components to capture therapeutic targets outside of the body as they circulate through Sigyn Therapy. Each adsorbent component has differing capture characteristics that contribute to optimizing the ability of Sigyn Therapy to address a broad-spectrum of pathogenic and inflammatory targets that precipitate the cytokine storm that underlies sepsis and other life-threatening inflammatory disorders. The adsorbent components incorporated within Sigyn Therapy provide more than 200,000 square meters (~50 acres) of surface area on which to adsorb and remove circulating viruses, bacterial toxins, and inflammatory mediators. Beyond an immense capacity to deplete circulating therapeutic targets, Sigyn Therapy is also highly efficient. Based on blood flow rates of 350ml/min, a patient’s entire bloodstream can pass through Sigyn Therapy more than fifteen times during a single four-hour treatment period. From a technical perspective, Sigyn Therapy is a 325mm long polycarbonate column that internally contains polyethersulphone hollow fibers that have porous walls have a median pore size of ~200 nanometers (nm). As blood flows into Sigyn Therapy, plasma and therapeutic targets below 200nm travel through the porous walls as a result of blood-side pressure. As the hollow fiber bundle within Sigyn Therapy creates a resistance to the flow of blood, a pressure drop is created along the length of the device such that the blood-side pressure is higher at the blood inlet and lower at the blood outlet. This allows for plasma and therapeutic targets to flow away from the blood and into the extra-lumen space (inside the polycarbonate shell, yet outside the hollow-fiber bundle) to interact with Sigyn Therapy’s adsorbent components in a low shear force environment. In the distal third of the fiber bundle, the pressure gradient is reversed, which allows for plasma to flow back through the fiber walls to be reconvened into the bloodstream without the presence of therapeutic targets that were captured by adsorbent components housed in the extra-lumen space of Sigyn Therapy. Overview of Candidate Treatment Indications Based on data resulting from in vitro End-Stage Renal Disease Endotoxemia and Inflammation According to the United States Renal Data System (USRDS), more than 550,000 individuals suffer from end-stage renal disease (ESRD), which results in approximately 85 million kidney dialysis treatments being administered in the United States each year. Persistent inflammation is a hallmark feature of ESRD as reflected by the excess production of inflammatory cytokines, including tumor necrosis factor-α (TNF-α), interleukin-1β (IL-1β) and interleukin-6 (IL-6), which contribute to increased all-cause mortality. ESRD inflammation also induces intestinal permeability, which allows endotoxin (gram-negative bacterial toxin) to translocate from the gut and into the bloodstream. Beyond fueling further inflammation, endotoxin is potent activator of sepsis, which can lead to multiple organ failure and death. Sigyn Therapy establishes a candidate strategy to improve the health and quality-of-life of ESRD patients. Beyond its proven ability to deplete endotoxin, TNF-α, IL-1β, and IL-6 from human blood plasma, Sigyn Therapy can be administered in series with dialysis therapy. We are currently drafting an Investigational Device Exemption (IDE) for submission to the U.S. Food and Drug Administration (“FDA”) related to a human feasibility study of Sigyn Therapy in End-Stage Renal Disease (ESRD) patients with endotoxemia and elevated inflammatory cytokine production. As per the study protocol, Sigyn Therapy will be administered in combination with the regularly scheduled dialysis treatments of enrolled subjects. The primary study objective will be to evaluate the safety of Sigyn Therapy in health compromised ESRD patients. A secondary objective is to quantify changes in circulating levels of endotoxin, tumor necrosis factor-α (TNF-α), interleukin-1β (IL-1β), and interleukin-6 (IL-6) before and after each Sigyn Therapy administration. TNF-α, IL-1β, and IL-6 production are commonly associated with each of our candidate treatment indications, including sepsis and community-acquired pneumonia. Sepsis Sepsis is defined as a life-threatening organ dysfunction caused by a dysregulated host response to infection. In January of 2020, a report entitled; “Global, Regional, and National Sepsis Incidence and Mortality, 1990-2017: Analysis for the Global Burden of Disease Study,” To date, more than 100 human studies have been conducted to evaluate the safety and efficacy of candidate drugs to treat sepsis. With one brief exception (Xigris, Eli Lilly), none of these studies resulted in a market cleared therapy. As sepsis remains beyond the reach of single-target drugs, there is an emerging interest in multi-mechanism therapies that can target both inflammatory and pathogen associated targets. Sigyn Therapy addresses a broad-spectrum of pathogen sources and the resulting dysregulated cytokine production (the cytokine storm) that is the hallmark of sepsis. Additionally, we believe that inflammatory cytokine cargos transported by CytoVesicles may represent a novel, yet important therapeutic target. Community Acquired Pneumonia Community Acquired Pneumonia (CAP) represents a significant opportunity for Sigyn Therapy to reduce the occurrence of sepsis. CAP is a leading cause of death among infectious diseases, the leading cause of death in children under five years of age, and a catalyst for approximately 50% of sepsis and septic shock cases. In the United States, more than 1.5 million individuals are hospitalized with CAP each year, resulting in an annual financial burden that exceeds $10 billion. Statistically, a therapeutic strategy that reduced the incidence of CAP related sepsis and septic shock would save thousands of lives each year. In a study of 4,222 patients, the all-cause mortality for adult patients with CAP was reported to be 6.5% during hospitalization. However, the mortality of patients with CAP related sepsis and septic shock rose to 51% during hospitalization. CAP is further complicated by the fact that the pathogen sources of CAP are identified in only 38% of patients, based on a study of 2,259 subjects whose pneumonia diagnosis was confirmed by chest x-ray. Of the source pathogens identified in the study, ninety seven percent (97%) were either viral or bacterial in origin. To reduce the occurrence of CAP related sepsis and septic shock, Sigyn Therapy offers a broad-spectrum mechanism to reduce the circulating presence of viral pathogens and bacterial toxins before and if they are identified as the CAP pathogen source. Additionally, Sigyn Therapy may help to control the excess production of inflammatory cytokines (the cytokine storm) that precipitate sepsis and septic shock. Emerging Pandemic Threats Covid-19 affirmed the use of extracorporeal blood purification as a first-line countermeasures to treat an emerging pandemic threat not addressed with an approved drug or vaccine at the outset of an outbreak. On March 24, 2020, the U.S. Department of Health and Human Services (HHS) declared that the emergence of COVID-19 justified the Emergency-Use Authorization (EUA) of drugs, biological products, and medical devices to combat the pandemic. Within a month of this HHS declaration, FDA awarded an EUA to blood purification therapies from Terumo BCT, ExThera Medical Corporation, CytoSorbents, Inc., and Baxter Healthcare Corporation. In connection with these authorizations, FDA published a statement that blood purification devices may be effective at treating patients with confirmed COVID-19 by reducing various pathogens, cytokines, and other inflammatory mediators from the bloodstream. Consistent with FDA’s statement, Sigyn Therapy is designed to address pathogen sources of life-threatening inflammation in concert with the broad-spectrum depletion of cytokines and other inflammatory mediators from the bloodstream. Based on this mechanism, we believe that Sigyn Therapy provides a candidate strategy to address future pandemic outbreaks, which are increasingly being fueled by a confluence of global warming, urban crowding, and intercontinental travel. Additionally, as a majority of infectious human viruses are not addressed with a corresponding drug or vaccine, there may be an ongoing need for blood purification technologies that offer to reduce the severity of infection and mitigate the excess production of inflammatory cytokines (the cytokine storm) associated with high mortality in non-pandemic viral infections. In this regard, we believe Sigyn Therapy also aligns with HHS initiatives established through the Public Health Emergency Medical Countermeasure Enterprise (PHEMCE) that support the development of broad-spectrum medical countermeasures that can mitigate the impact of an emerging pandemic or bioterror threat, yet also have viability in established disease indications. Overview of Presentation The following Management’s Discussion and Analysis (“MD&A”) or Plan of Operations includes the following sections: ● Results of Operations ● Liquidity and Capital Resources ● Capital Expenditures ● Going Concern ● Critical Accounting Policies ● Off-Balance Sheet Arrangements General and administrative expenses consist primarily of personnel costs and professional fees required to support our operations and growth. Depending on the extent of our future growth, we may experience significant strain on our management, personnel, and information systems. We will need to implement and improve operational, financial, and management information systems. In addition, we are implementing new information systems that will provide better record-keeping, customer service and billing. However, there can be no assurance that our management resources or information systems will be sufficient to manage any future growth in our business, and the failure to do so could have a material adverse effect on our business, results of operations and financial condition. Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations. An adjustment has been made to the Consolidated Statements of Operations for three months ended March 31, 2021, to reclass $93,266 of costs to research and development previously classified in general and administrative . In addition, a n adjustment has been made to the Unaudited Condensed Consolidated Balance Sheets as of December 31, 2021, to reclass $1,072 of other current liabilities previously classified in accrued payroll and payroll taxes. Results of Operations Three Months Ended June 30, 2022 Compared to Three Months Ended June 30, 2021 The following discussion represents a comparison of our results of operations for the three months ended June 30, 2022 and 2021. The results of operations for the periods shown in our audited condensed consolidated financial statements are not necessarily indicative of operating results for the entire period. In the opinion of management, the audited condensed consolidated financial statements recognize all adjustments of a normal recurring nature considered necessary to fairly state our financial position, results of operations and cash flows for the periods presented. Three Months Ended June 30, 2022 2021 Net revenues $ - $ - Cost of sales - - Gross Profit - - Operating expenses 532,795 441,818 Other expense 133,530 208,043 Net loss before income taxes and discontinued operations $ (666,325 ) $ (649,861 ) Net Revenues For the three months ended June 30, 2022 and 2021, we had no revenues. Cost of Sales For the three months ended June 30, 2022 and 2021, we had no cost of sales as we had no revenues. Operating expenses Operating expenses increased by $90,977, or 20.6%, to $532,795 for three months ended June 30, 2022 from $441,818 for the three months ended June 30, 2021 primarily due to increases in compensation costs of $104,592, research and development costs of $14,947, depreciation costs of $1,215, rent expenses of $14,849, consulting fees of $489, and general and administration costs of $70,457, offset primarily by a decrease in professional fees of $28,145, investor relations costs of $2,156, marketing costs of $82,119, and amortization costs of $3,152, as a result of adding administrative infrastructure for our anticipated business development. In 2022, the Company incurred compensation for its CEO and CTO and hired a Director of Operations resulting in increased compensation costs and increased rent through the lease of office space in June 2021, has decreased marketing costs (primarily the fair value of common stock issued for services in 2021), and has decreased professional fees (primarily legal and audit fees), Research and development costs consist of an increase of $33,296 attributed to in house efforts and a decrease of $18,349 to third parties for developmental services and testing. For the three months ended June 30, 2022, we had marketing expenses of $131, research and development costs of $154,683, and general and administrative expenses of $377,981 primarily due to professional fees of $27,947, compensation costs of $195,432, rent of $18,672, depreciation costs of $1,719, amortization costs of $900, investor relations costs of $13,886, consulting fees of $45,874, and general and administration costs of $73,551, as a result of adding administrative infrastructure for our anticipated business development. In 2022, the Company incurred professional fees (primarily legal and audit fees), incurred compensation for its CEO and CTO and hired a Director of Operations, incurred consulting costs (primarily for public relations and brand awareness), had investor relations costs, and had rent through the lease of office space. Research and development costs consist of $154,683 attributed to in house efforts. For the three months ended June 30, 2021, we had marketing expenses of $82,250, research and development costs of $139,736, and general and administrative expenses of $219,832 primarily due to professional fees of $56,092, compensation costs of $90,840, rent of $3,823, depreciation and amortization costs of $4,555, investor relations costs of $16,042, consulting fees of $45,385, and general and administration costs of $3,095, as a result of adding administrative infrastructure for our anticipated business development. In 2021, the Company incurred marketing costs (primarily the fair value of common stock issued for services), has incurred professional fees (primarily legal and audit fees, and consulting costs), incurred compensation for its CEO and CTO, incurred consulting costs (primarily for public relations and brand awareness), had investor relations costs, and had rent through the lease of office space beginning in June 2021. Research and development costs consist of $121,387 attributed to in house efforts and $18,349 to third parties for developmental services and testing. Other Expense Other expense for the three months ended June 30, 2022 totaled $133,530 primarily due to interest expense of $108,597 in conjunction with accretion of debt discount and interest expense of $24,933 in conjunction with accretion of original issuance discount, compared to other expense of $208,043 for the three months ended June 30, 2021 primarily due to interest expense of $185,783 in conjunction with accretion of debt discount and interest expense of $22,260 in conjunction with accretion of original issuance discount. Net loss before income taxes Net loss before income taxes and discontinued operations for the three months ended June 30, 2022 totaled $666,325 primarily due to (increases/decreases) in compensation costs, professional fees, marketing costs, investor relations costs, consulting fees, research and development costs, rent, and general and administration costs compared to a loss of $649,861 for the three months ended June 30, 2021 primarily due to (increases/decreases) in compensation costs, professional fees, marketing costs, investor relations, consulting fees, research and development costs, rent, and general and administration costs. Assets and Liabilities Assets were $395,908 as of June 30, 2022. Assets consisted primarily of cash of $7,291, inventories of $50,000, other current assets of $47,706, equipment of $25,482, intangible assets of $3,900, operating lease right-of-use assets of $240,818, and other assets of $20,711. Liabilities were $1,579,069 as of June 30, 2022. Liabilities consisted primarily of accounts payable of $299,317, accrued payroll and payroll taxes of $69,842, convertible notes of $945,219, net of $333,097 of unamortized debt discount and debt issuance costs, and operating lease liabilities of $264,691. Six Months Ended June 30, 2022 Compared to Six Months Ended June 30, 2021 The following discussion represents a comparison of our results of operations for the six months ended June 30, 2022 and 2021. The results of operations for the periods shown in our audited condensed consolidated financial statements are not necessarily indicative of operating results for the entire period. In the opinion of management, the audited condensed consolidated financial statements recognize all adjustments of a normal recurring nature considered necessary to fairly state our financial position, results of operations and cash flows for the periods presented. Six Months Ended June 30, 2022 2021 Net revenues $ - $ - Cost of sales - - Gross Profit - - Operating expenses 1,142,031 843,915 Other expense 202,340 267,628 Net loss before income taxes and discontinued operations $ (1,344,371 ) $ (1,111,543 ) Net Revenues For the six months ended June 30, 2022 and 2021, we had no revenues. Cost of Sales For the six months ended June 30, 2022 and 2021, we had no cost of sales as we had no revenues. Operating expenses Operating expenses increased by $298,116, or 35.3%, to $1,142,031 for six months ended June 30, 2022 from $843,915 for the six months ended June 30, 2021 primarily due to increases in professional fees of $57,465, compensation costs of $144,802, research and development costs of $126,773, depreciation costs of $2,575, rent expenses of $32,318, consulting fees of $27,130, and general and administration costs of $112,329, offset primarily by a decrease in investor relations costs of $28,551, marketing costs of $164,119, and amortization costs of $12,606, as a result of adding administrative infrastructure for our anticipated business development. In 2022, the Company has incurred an increase in professional fees (primarily audit fees), incurred a full year of compensation for its CEO and CTO and hired a Director of Operations resulting in increased compensation costs, increased consulting costs (primarily for public relations and brand awareness), has increased investor relations costs (primarily the fair value of common stock issued for services), and increased rent through the lease of office space in June 2021. Research and development costs consist of an increase of $175,842 attributed to in house efforts and $138,810 to third parties for developmental services and testing. For the six months ended June 30, 2022, we had marketing expenses of $381, research and development costs of $383,025, and general and administrative expenses of $758,625 primarily due to professional fees of $131,441, compensation costs of $340,327, rent of $36,591, depreciation costs of $3,423, amortization costs of $1,800, investor relations costs of $23,991, consulting fees of $103,125, and general and administration costs of $117,927, as a result of adding administrative infrastructure for our anticipated business development. In 2022, the Company has incurred professional fees (primarily legal and audit fees), incurred compensation for its CEO and CTO and hired a Director of Operations, incurred consulting costs (primarily for public relations and brand awareness), had investor relations costs (primarily the fair value of common stock issued for services), and had rent through the lease of office space. Research and development costs consist of $567,748 attributed to in house efforts and $166,266 to third parties for developmental services and testing. For the six months ended June 30, 2021, we had marketing expenses of $164,500, research and development costs of $256,252, and general and administrative expenses of $423,163 primarily due to professional fees of $73,976, compensation costs of $195,525, rent of $4,273, depreciation and amortization costs of $15,254, investor relations costs of $52,542, consulting fees of $75,995, and general and administration costs of $5,598, as a result of adding administrative infrastructure for our anticipated business development. In 2021, the Company has incurred professional fees (primarily legal and audit fees, and consulting costs), and incurred compensation for its CEO and CTO. Research and development costs consist of $391,906 attributed to in house efforts and $27,456 to third parties for developmental services and testing. Other Expense Other expense for the six months ended June 30, 2022 totaled $202,340 primarily due to interest expense of $160,854 in conjunction with accretion of debt discount and interest expense of $41,455 in conjunction with accretion of original issuance discount, compared to other expense of $267,628 for the six months ended June 30, 2021 primarily due to interest expense of $236,642 in conjunction with accretion of debt discount and interest expense of $30,986 in conjunction with accretion of original issuance discount. Net loss before income taxes Net loss before income taxes and discontinued operations for the six months ended June 30, 2022 totaled $1,344,371 primarily due to (increases/decreases) in compensation costs, professional fees, marketing costs, investor relations costs, consulting fees, research and development costs, rent, and general and administration costs compared to a loss of $1,111,543 for the six months ended June 30, 2021 primarily due to (increases/decreases) in compensation costs, pr

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of these financial statements in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the financial statements and the reported amounts of net sales and expenses during the reported periods. Actual results may differ from those estimates and such differences may be material to the financial statements. The more significant estimates and assumptions by management include among others: common stock valuation, and the recoverability of intangibles. The current economic environment has increased the degree of uncertainty inherent in these estimates and assumptions.
Cash	Cash The Company’s cash is held in bank accounts in the United States and is insured by the Federal Deposit Insurance Corporation (FDIC) up to $ 250,000
Income Taxes	Income Taxes Income taxes are accounted for under an asset and liability approach. This process involves calculating the temporary and permanent differences between the carrying amounts of the assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The temporary differences result in deferred tax assets and liabilities, which would be recorded on the Balance Sheets in accordance with ASC 740, which established financial accounting and reporting standards for the effect of income taxes. The likelihood that its deferred tax assets will be recovered from future taxable income must be assessed and, to the extent that recovery is not likely, a valuation allowance is established. Changes in the valuation allowance in a period are recorded through the income tax provision in the consolidated Statements of Operations. ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity’s consolidated financial statements and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax positions taken or expected to be taken on a tax return. Under ASC 740-10, the impact of an uncertain income tax position on the income tax return must be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained
Advertising and Marketing Costs	Advertising and Marketing Costs Advertising expenses are recorded as general and administrative expenses when they are incurred. The Company had advertising expenses of $ 131 381 82,250 164,500
Inventories	Inventories In conjunction with the October 19, 2020 Share Exchange Agreement, the Company kept the gem inventory of Reign Resources Corporation. Inventories are stated at the lower of cost or market (net realizable value) on a lot basis each quarter. A lot is determined by the cut, clarity, size, and weight of the sapphires. Inventory consists of sapphire jewels that meet rigorous grading criteria and are of cuts and sizes most commonly used in the jewelry industry. As of June 30, 2022 and December 31, 2021, the Company carried primarily loose sapphire jewels, jewelry for sale on our website, and jewelry held as samples. Samples are used to show potential customers what the jewelry would look like. Promotional items given to customers that are not expected to be returned will be removed from inventory and expensed. There have been no promotional items given to customers as of June 30, 2022. The Company performs its own in-house assessment based on gem guide and the current market price for metals to value its inventory on an annual basis or if circumstances dictate sooner to determine if the estimated fair value is greater or less than cost. In addition, the inventory is reviewed each quarter by the Company against industry prices from gem-guide and if there is a potential impairment, the Company would appraise the inventory. The estimated fair value is subject to significant change due to changes in popularity of cut, perceived grade of the clarity of the sapphires, the number, type and size of inclusions, the availability of other similar quality and size sapphires, and other factors. As a result, the internal assessed value of the sapphires could be significantly lower from the current estimated fair value. Loose sapphire jewels do not degrade in quality over time. Based on the significant advancement of Sigyn Therapy, the Company decided in the 4 th Related to this assessment, management determined the wholesale liquidation value of its sapphire gem inventory to be 5-10% of the previously reported retail value, based on communications with certified gemologists, the variance between retail and wholesale valuations, and current market conditions. As a result, the Company has valued the inventory at $ 50,000 536,047
Property and Equipment	Property and Equipment Property and equipment are carried at cost and are depreciated on a straight-line basis over the estimated useful lives of the assets, generally five years
Intangible Assets	Intangible Assets Intangible assets consist primarily of website development costs. Our intangible assets are being amortized on a straight-line basis over a period of three years
Impairment of Long-lived Assets	Impairment of Long-lived Assets We periodically evaluate whether the carrying value of property, equipment and intangible assets has been impaired when circumstances indicate the carrying value of those assets may not be recoverable. The carrying amount is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is not recoverable, the impairment loss is measured as the excess of the asset’s carrying value over its fair value. Our impairment analyses require management to apply judgment in estimating future cash flows as well as asset fair values, including forecasting useful lives of the assets, assessing the probability of different outcomes, and selecting the discount rate that reflects the risk inherent in future cash flows. If the carrying value is not recoverable, we assess the fair value of long-lived assets using commonly accepted techniques, and may use more than one method, including, but not limited to, recent third-party comparable sales and discounted cash flow models. If actual results are not consistent with our assumptions and estimates, or our assumptions and estimates change due to new information, we may be exposed to an impairment charge in the future. As of June 30, 2022 and December 31, 2021, the Company had not experienced impairment losses on its long-lived assets.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The provisions of accounting guidance, FASB Topic ASC 825 requires all entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value, and defines fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. As of June 30, 2022 and December 31, 2021, the fair value of cash, accounts payable, accrued expenses, and notes payable approximated carrying value due to the short maturity of the instruments, quoted market prices or interest rates which fluctuate with market rates.
Fair Value Measurements	Fair Value Measurements Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: ● Level 1 – Quoted prices in active markets for identical assets or liabilities. ● Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the measurement of the fair value of the assets or liabilities The carrying value of financial assets and liabilities recorded at fair value are measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. There were no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. There have been no transfers between levels.
Debt	Debt The Company issues debt that may have separate warrants, conversion features, or no equity-linked attributes. Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815, Derivatives and Hedging, Debt with Conversion and Other Options Derivative Financial Instruments The Company evaluates all of it financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Monte Carlo simulations to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. There were no derivative financial instruments as of June 30, 2022 and December 31, 2021 and no charges or credits to income for the three and six months ended June 30, 2022. Debt Issue Costs and Debt Discount The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash or equity (such as warrants). These costs are amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed. Any unamortized debt issue costs and debt discount are presented net of the related debt on the consolidated balance sheets. Original Issue Discount For certain convertible debt issued, the Company may provide the debt holder with an original issue discount. The original issue discount would be recorded to debt discount, reducing the face amount of the note and is amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed. Any unamortized original issue discounts are presented net of the related debt on the consolidated balance sheets. If the conversion feature does not qualify for either the derivative treatment or as a BCF, the convertible debt is treated as traditional debt.
Basic and diluted earnings per share	Basic and diluted earnings per share Basic net loss per share is calculated by dividing the net loss by the weighted-average number of common shares outstanding for the period, without consideration for common stock equivalents. Diluted earnings (loss) per share are computed on the basis of the weighted average number of common shares (including common stock subject to redemption) plus dilutive potential common shares outstanding for the reporting period. In periods where losses are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. Basic and diluted earnings (loss) per share are the same since net losses for all periods presented and including the additional potential common shares would have an anti-dilutive effect.
Stock Based Compensation	Stock Based Compensation In accordance with ASC No. 718, Compensation – Stock Compensation
Non-Employee Stock-Based Compensation	Non-Employee Stock-Based Compensation In accordance with ASC 505, Equity Based Payments to Non-Employees,
Reclassifications	Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations. An adjustment has been made to the Unaudited Condensed Consolidated Statements of Operations for three months ended March 31, 2021, to reclass $ 93,266 . In addition, a n adjustment has been made to the Unaudited Condensed Consolidated Balance Sheets as of December 31, 2021, to reclass $ 1,072
Concentrations, Risks, and Uncertainties	Concentrations, Risks, and Uncertainties Business Risk Substantial business risks and uncertainties are inherent to an entity, including the potential risk of business failure. The Company is headquartered and operates in the United States. To date, the Company has generated no revenues from operations. There can be no assurance that the Company will be able to raise additional capital and failure to do so would have a material adverse effect on the Company’s financial position, results of operations and cash flows. Also, the success of the Company’s operations is subject to numerous contingencies, some of which are beyond management’s control. Currently, these contingencies include general economic conditions, price of components, competition, and governmental and political conditions. Interest rate risk Financial assets and liabilities do not have material interest rate risk. Credit risk The Company is exposed to credit risk from its cash in banks. The credit risk on cash in banks is limited because the counterparties are recognized financial institutions. Seasonality The business is not subject to substantial seasonal fluctuations. Major Suppliers Sigyn Therapy is comprised of components that are supplied by various industry vendors. Additionally, the Company is reliant on third-party organizations to conduct clinical development studies that are necessary to advance Sigyn Therapy toward the marketplace. Should the relationship with an industry vendor or third-party clinical development organization be interrupted or discontinued, it is believed that alternate component suppliers and third-party clinical development organizations could be identified to support the continued advancement of Sigyn Therapy.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception and it also simplifies the diluted earnings per share calculation in certain areas. This ASU is effective for annual reporting periods beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020. The Company adopted ASU No. 2020-06 in the first quarter of fiscal 2021, coinciding with the standard’s effective date, and had an immaterial impact from this standard Other recently issued accounting updates are not expected to have a material impact on the Company’s unaudited condensed consolidated financial statements.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment consisted of the following as of: SCHEDULE OF PROPERTY AND EQUIPMENT June 30, December 31, Estimated Life 2022 2021 Office equipment 5 $ 29,040 $ 28,181 Computer equipment 3 3,157 3,157 Accumulated depreciation (6,715 ) (3,292 ) $ 25,482 $ 28,046

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	Intangible assets consisted of the following as of: SCHEDULE OF INTANGIBLE ASSETS Estimated life June 30, December 31, Website 3 years $ 10,799 $ 10,799 Accumulated amortization (6,899 ) (5,099 ) Intangible assets, net $ 3,900 $ 5,700
SCHEDULE OF ESTIMATED AMORTIZATION EXPENSES RELATED TO INTANGIBLE ASSETS	As of June 30, 2022, estimated future amortization expenses related to intangible assets were as follows: SCHEDULE OF ESTIMATED AMORTIZATION EXPENSES RELATED TO INTANGIBLE ASSETS Intangible Assets 2022 (remaining 6 months) $ 1,800 2023 2,100 Intangible assets, net $ 3,900

Convertible Promissory DEBENT_2

Convertible Promissory DEBENTURES (Tables)	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE NOTES PAYABLE	Convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE June 30, 2022 December 31, 2021 457,380 457,380 January 28, 2020 ($ 457,380 0% October 20, 2022 $ 457,380 $ 457,380 June 23, 2020 ($ 60,500 0% October 20, 2022 60,500 60,500 September 17, 2020 ($ 199,650 0% October 20, 2022 16,714 199,650 42,857 182,936 182,936 March 23, 2022 ($ 220,000 0% March 23, 2023 220,000 - April 28, 2022 ($ 110,000 0% April 28, 2023 110,000 - May 10, 2022 ($ 110,000 0% May 10, 2023 110,000 - June 1, 2022 ($ 55,000 0% June 1, 2023 55,000 - June 22, 2020 ($ 82,500 0% June 22, 2023 82,500 - Total convertible notes payable 1,278,316 700,816 Original issue discount (64,659 ) (53,614 ) Debt discount (268,438 ) - Total convertible notes payable $ 945,219 $ 647,202
SCHEDULE OF PRINCIPAL PAYMENTS DUE ON CONVERTIBLE PROMISSORY DEBENTURES	Principal payments on convertible promissory debentures are due as follows: SCHEDULE OF PRINCIPAL PAYMENTS DUE ON CONVERTIBLE PROMISSORY DEBENTURES Year ending December 31, 2022 $ 700,816 2023 577,500 Long-Term Debt $ 1,278,316
SCHEDULE OF CHANGES IN CONVERTIBLE NOTES	Changes in convertible notes were as follows: SCHEDULE OF CHANGES IN CONVERTIBLE NOTES Note 1 Note 2 Note 3 Note 4 Note 5 Note 6 Note 7 Note 8 Totals Convertible notes payable as of January 1, 2021 $ 385,000 $ 50,000 $ 181,500 $ - $ - $ - $ - $ - $ 616,500 Extension of convertible note payable 72,380 10,500 18,150 - - - - - 101,030 Exchange of convertible note payable for common stock - - (16,714 ) - - - - - (16,714 ) Convertible notes payable, net, as of December 31, 2021 457,380 60,500 182,936 - - - - - 700,816 Convertible notes payable 457,380 60,500 182,936 - - - - - 700,816 Convertible notes payable issued in 2022 - - - 220,000 110,000 110,000 55,000 82,500 577,500 Convertible notes payable as of June 30, 2022 $ 457,380 $ 60,500 $ 182,936 $ 220,000 $ 110,000 $ 110,000 $ 55,000 $ 82,500 $ 1,278,316 Convertible notes payable $ 457,380 $ 60,500 $ 182,936 $ 220,000 $ 110,000 $ 110,000 $ 55,000 $ 82,500 $ 1,278,316
SCHEDULE OF CHANGES IN NOTE DISCOUNTS	Changes in note discounts were as follows: SCHEDULE OF CHANGES IN NOTE DISCOUNTS Note 1 Note 2 Note 3 Note 4 Note 5 Note 6 Note 7 Note 8 Totals Note discounts as of January 1, 2021 $ 73,418 $ 5,830 $ 18,584 $ - $ - $ - $ - $ - $ 97,832 Note discounts in conjunction with extension of convertible note 41,580 5,500 18,150 - - - - - 65,230 2021 accretion of note discounts (80,822 ) (6,809 ) (21,817 ) - - - - - (109,448 ) Note discounts as of December 31, 2021 34,176 4,521 14,917 - - - - - 53,614 Note discounts 34,176 4,521 14,917 - - - - - 53,614 Note discounts issued in conjunction with debt - - - 182,362 60,874 60,877 31,303 48,437 383,853 2022 accretion of note discounts (20,620 ) (2,727 ) (9,000 ) (49,462 ) (10,507 ) (8,506 ) (2,487 ) (1,061 ) (104,370 ) Note discounts as of June 30, 2022 $ 13,556 $ 1,794 $ 5,917 $ 132,900 $ 50,367 $ 52,371 $ 28,816 $ 47,376 $ 333,097 Note discounts $ 13,556 $ 1,794 $ 5,917 $ 132,900 $ 50,367 $ 52,371 $ 28,816 $ 47,376 $ 333,097 Convertible notes payable, net, as of December 31, 2021 $ 423,204 $ 55,979 $ 168,019 $ - $ - $ - $ - $ - $ 647,202 Convertible notes payable, net, as of June 30, 2022 $ 443,824 $ 58,706 $ 177,019 $ 87,100 $ 59,633 $ 57,629 $ 26,184 $ 35,124 $ 945,219 Convertible notes payable, current $ 443,824 $ 58,706 $ 177,019 $ 87,100 $ 59,633 $ 57,629 $ 26,184 $ 35,124 $ 945,219 2021 Effective interest rate 24 % 11 % 12 % - - - - - 16 % 2022 Effective interest rate 5 % 5 % 5 % 22 % 10 % 8 % 5 % 1 % 8 % Effective interest rate 5 % 5 % 5 % 22 % 10 % 8 % 5 % 1 % 8 %

OPERATING LEASES (Tables)

OPERATING LEASES (Tables)	6 Months Ended
	Jun. 30, 2022
Operating Leases
SCHEDULE OF OPERATING LEASE COST AND SUPPLEMENTAL CASH FLOW INFORMATION	In accordance with ASC 842, the components of lease expense were as follows: SCHEDULE OF OPERATING LEASE COST AND SUPPLEMENTAL CASH FLOW INFORMATION Six Months ended June 30, Three Months ended June 30, 2022 2021 2022 2021 Operating lease expense $ 35,838 $ 3,289 $ 17,919 $ 3,289 Short term lease cost $ - $ - $ - $ - Total lease expense $ 35,838 $ 3,289 $ 17,919 $ 3,289 In accordance with ASC 842, other information related to leases was as follows: Six Months Ended June 30 2022 2021 Operating cash flows from operating leases $ 35,910 $ 3,919 Cash paid for amounts included in the measurement of lease liabilities $ 35,910 $ 3,919 Weighted-average remaining lease term—operating leases 4.2 5.2 Weighted-average discount rate—operating leases 10 % 10 %
SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES	In accordance with ASC 842, maturities of operating lease liabilities as of June 30, 2022 were as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES Operating Year ending: Lease 2022 (remaining 6 months) $ 36,803 2023 74,895 2024 77,142 2025 79,456 2026 54,225 Total undiscounted cash flows $ 322,521 Reconciliation of lease liabilities: Weighted-average remaining lease terms 4.2 Weighted-average discount rate 10 % Present values $ 264,691 Lease liabilities—current 49,545 Lease liabilities—long-term 215,146 Lease liabilities—total $ 264,691 Difference between undiscounted and discounted cash flows $ 57,830

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
SCHEDULE OF COMPUTATION OF BASIC AND DILUTED NET INCOME PER SHARE	The following table sets forth the computation of basic and diluted net income per share: SCHEDULE OF COMPUTATION OF BASIC AND DILUTED NET INCOME PER SHARE Six Months Ended June 30, Three Months Ended June 30, 2022 2021 2022 2021 Net loss attributable to the common stockholders $ (1,344,371 ) $ (1,111,543 ) $ (666,325 ) $ (649,861 ) Basic weighted average outstanding shares of common stock 37,295,803 35,841,627 37,295,803 36,410,334 Dilutive effect of options and warrants - - - - Diluted weighted average common stock and common stock equivalents 37,295,803 35,841,627 37,295,803 36,410,334 Loss per share: Basic and diluted $ (0.04 ) $ (0.03 ) $ (0.02 ) $ (0.02 )

ORGANIZATION AND PRINCIPAL AC_2

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details Narrative) - USD ($)	Oct. 19, 2020	Aug. 15, 2022	Jun. 30, 2022	Dec. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock, issued			37,295,813	37,295,813
Common stock, outstanding			37,295,813	37,295,813
Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock, issued		37,295,813
Common stock, outstanding		37,295,813
Subsequent Event [Member] | Non-affiliate Shareholders [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock, shares held		11,655,813
Share Exchange Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of common stock outstanding	75%
Converted liabilities	$ 3,429,516
Conversion shares	7,907,351
Share Exchange Agreement [Member] | Sigyn Stockholders [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of acquisition ownership interest	75%
Share Exchange Agreement [Member] | Issued and Outstanding Shares [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of acquisition ownership interest	100%

BASIS OF PRESENTATION (Details

BASIS OF PRESENTATION (Details Narrative) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 5,610,130				$ 5,610,130		$ 4,265,759
Working capital	1,258,926				1,258,926		$ 341,187
Net loss	$ 666,325	$ 678,046	$ 649,861	$ 461,682	1,344,371	$ 1,111,543
Net cash provided by used in operating activities					$ 854,308	$ 681,534

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Cash FDIC insured amount	$ 250,000			$ 250,000
Income tax description				less than a 50% likelihood of being sustained
Advertising expenses	131	$ 381		$ 82,250	$ 164,500
Inventory	50,000			$ 50,000		$ 50,000
Impairment of assets						536,047
Property and equipment useful lives				5 years
Intangible assets amortization period				3 years
Research and development expense	$ 154,683	$ 139,736		$ 383,025	$ 256,252
Revision of Prior Period, Reclassification, Adjustment [Member]
Other current liabilities						$ 1,072
General and Administrative Expense [Member]
Research and development expense			$ 93,266

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Accumulated depreciation	$ (6,715)	$ (3,292)
Property and equipment, net	$ 25,482	28,046
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Equipment gross	$ 29,040	28,181
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Equipment gross	$ 3,157	$ 3,157

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,719	$ 503	$ 3,423	$ 847

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Website	$ 10,799	$ 10,799
Intangible assets amortization period	3 years
Accumulated amortization	$ (6,899)	(5,099)
Intangible assets, net	$ 3,900	$ 5,700

SCHEDULE OF ESTIMATED AMORTIZAT

SCHEDULE OF ESTIMATED AMORTIZATION EXPENSES RELATED TO INTANGIBLE ASSETS (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
2022 (remaining 6 months)	$ 1,800
2023	2,100
Intangible assets, net	$ 3,900	$ 5,700

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 900	$ 4,052	$ 1,800	$ 14,406

SCHEDULE OF CONVERTIBLE NOTES P

SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Jun. 30, 2022	Jun. 01, 2022	May 10, 2022	Apr. 28, 2022	Mar. 23, 2022	Dec. 31, 2021	Dec. 31, 2020	Sep. 17, 2020	Jun. 23, 2020	Jun. 22, 2020	Jan. 28, 2020
Short-Term Debt [Line Items]
Convertible notes payable	$ 1,278,316					$ 700,816	$ 616,500
Original issue discount	(64,659)					(53,614)
Debt discount	(268,438)
Total convertible notes payable	945,219					647,202
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Convertible notes payable	457,380					457,380	385,000				$ 457,380
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Convertible notes payable	60,500					60,500	50,000		$ 60,500
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Convertible notes payable	182,936					182,936	181,500	$ 199,650
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Convertible notes payable	220,000				$ 220,000
Convertible Promissory Note Five [Member]
Short-Term Debt [Line Items]
Convertible notes payable	110,000			$ 110,000
Convertible Promissory Note Six [Member]
Short-Term Debt [Line Items]
Convertible notes payable	110,000		$ 110,000
Convertible Promissory Note Seven [Member]
Short-Term Debt [Line Items]
Convertible notes payable	55,000	$ 55,000
Convertible Promissory Note Eight [Member]
Short-Term Debt [Line Items]
Convertible notes payable	$ 82,500									$ 82,500

SCHEDULE OF CONVERTIBLE NOTES_2

SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) (Parenthetical) - USD ($)

Jun. 01, 2022

May 10, 2022

Apr. 28, 2022

Mar. 23, 2022

Oct. 28, 2021

Sep. 17, 2020

Jun. 23, 2020

Jun. 22, 2020

Jan. 28, 2020

Jun. 30, 2022

Jun. 22, 2022

Dec. 31, 2021

Dec. 31, 2020

Short-Term Debt [Line Items]

Convertible notes payable

$ 1,278,316

$ 700,816

$ 616,500

Convertible Promissory Note One [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 457,380

457,380

457,380

385,000

Debt instrument interest rate

0%

Debt instrument maturity date

Oct. 20, 2022

Convertible Promissory Note Two [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 60,500

60,500

60,500

50,000

Debt instrument interest rate

0%

Debt instrument maturity date

Oct. 20, 2022

Convertible Promissory Note Three [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 199,650

182,936

182,936

181,500

Debt instrument interest rate

0%

Debt instrument maturity date

Oct. 20, 2022

Convertible Promissory Note Three [Member] | Osher Capital Partners LLC [Member]

Short-Term Debt [Line Items]

Aggregate principal amount of debt

$ 16,714

Debt conversion debt

$ 199,650

Debt conversion converted instrument shares

42,857

Convertible Promissory Note Four [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 220,000

220,000

Debt instrument interest rate

0%

Debt instrument maturity date

Mar. 23, 2023

Convertible Promissory Note Four [Member] | Osher Capital Partners LLC [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Mar. 23, 2023

Aggregate principal amount of debt

$ 110,000

Convertible Promissory Note Five [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 110,000

110,000

Debt instrument interest rate

0%

Debt instrument maturity date

Apr. 28, 2023

Convertible Promissory Note Five [Member] | Osher Capital Partners LLC [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Apr. 28, 2023

Aggregate principal amount of debt

$ 110,000

Convertible Promissory Note Six [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 110,000

110,000

Debt instrument interest rate

0%

Debt instrument maturity date

May 10, 2023

Convertible Promissory Note Seven [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 55,000

55,000

Debt instrument interest rate

0%

Debt instrument maturity date

Jun. 01, 2023

Convertible Promissory Note Seven [Member] | Osher Capital Partners LLC [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Jun. 01, 2023

Aggregate principal amount of debt

$ 55,000

Convertible Promissory Note Eight [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 82,500

$ 82,500

Debt instrument interest rate

0%

Debt instrument maturity date

Jun. 22, 2023

Convertible Promissory Note Eight [Member] | Osher Capital Partners LLC [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Jun. 22, 2023

Aggregate principal amount of debt

$ 82,500

SCHEDULE OF PRINCIPAL PAYMENTS

SCHEDULE OF PRINCIPAL PAYMENTS DUE ON CONVERTIBLE PROMISSORY DEBENTURES (Details)	Jun. 30, 2022 USD ($)
Debt Disclosure [Abstract]
2022	$ 700,816
2023	577,500
Long-Term Debt	$ 1,278,316

SCHEDULE OF CHANGES IN CONVERTI

SCHEDULE OF CHANGES IN CONVERTIBLE NOTES (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Convertible notes payable	$ 700,816	$ 616,500
Extension of convertible note payable		101,030
Exchange of convertible note payable for common stock		(16,714)
Convertible notes payable issued in 2022	577,500
Convertible notes payable	1,278,316	700,816
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Convertible notes payable	457,380	385,000
Extension of convertible note payable		72,380
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022
Convertible notes payable	457,380	457,380
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Convertible notes payable	60,500	50,000
Extension of convertible note payable		10,500
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022
Convertible notes payable	60,500	60,500
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Convertible notes payable	182,936	181,500
Extension of convertible note payable		18,150
Exchange of convertible note payable for common stock		(16,714)
Convertible notes payable issued in 2022
Convertible notes payable	182,936	182,936
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Convertible notes payable
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	220,000
Convertible notes payable	220,000
Convertible Promissory Note Five [Member]
Short-Term Debt [Line Items]
Convertible notes payable
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	110,000
Convertible notes payable	110,000
Convertible Promissory Note Six [Member]
Short-Term Debt [Line Items]
Convertible notes payable
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	110,000
Convertible notes payable	110,000
Convertible Promissory Note Seven [Member]
Short-Term Debt [Line Items]
Convertible notes payable
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	55,000
Convertible notes payable	55,000
Convertible Promissory Note Eight [Member]
Short-Term Debt [Line Items]
Convertible notes payable
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	82,500
Convertible notes payable	$ 82,500

SCHEDULE OF CHANGES IN NOTE DIS

SCHEDULE OF CHANGES IN NOTE DISCOUNTS (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Note discounts	$ 53,614	$ 97,832
Note discounts in conjunction with extension of convertible note		65,230
2022 accretion of note discounts	(104,370)	(109,448)
Note discounts issued in conjunction with debt	383,853
Note discounts	333,097	53,614
Convertible notes payable, current	$ 945,219	$ 647,202
Effective interest rate	8%	16%
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Note discounts	$ 34,176	$ 73,418
Note discounts in conjunction with extension of convertible note		41,580
2022 accretion of note discounts	(20,620)	(80,822)
Note discounts issued in conjunction with debt
Note discounts	13,556	34,176
Convertible notes payable, current	$ 443,824	$ 423,204
Effective interest rate	5%	24%
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Note discounts	$ 4,521	$ 5,830
Note discounts in conjunction with extension of convertible note		5,500
2022 accretion of note discounts	(2,727)	(6,809)
Note discounts issued in conjunction with debt
Note discounts	1,794	4,521
Convertible notes payable, current	$ 58,706	$ 55,979
Effective interest rate	5%	11%
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Note discounts	$ 14,917	$ 18,584
Note discounts in conjunction with extension of convertible note		18,150
2022 accretion of note discounts	(9,000)	(21,817)
Note discounts issued in conjunction with debt
Note discounts	5,917	14,917
Convertible notes payable, current	$ 177,019	$ 168,019
Effective interest rate	5%	12%
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Note discounts
Note discounts in conjunction with extension of convertible note
2022 accretion of note discounts	(49,462)
Note discounts issued in conjunction with debt	182,362
Note discounts	132,900
Convertible notes payable, current	$ 87,100
Effective interest rate	22%
Convertible Promissory Note Five [Member]
Short-Term Debt [Line Items]
Note discounts
Note discounts in conjunction with extension of convertible note
2022 accretion of note discounts	(10,507)
Note discounts issued in conjunction with debt	60,874
Note discounts	50,367
Convertible notes payable, current	$ 59,633
Effective interest rate	10%
Convertible Promissory Note Six [Member]
Short-Term Debt [Line Items]
Note discounts
Note discounts in conjunction with extension of convertible note
2022 accretion of note discounts	(8,506)
Note discounts issued in conjunction with debt	60,877
Note discounts	52,371
Convertible notes payable, current	$ 57,629
Effective interest rate	8%
Convertible Promissory Note Seven [Member]
Short-Term Debt [Line Items]
Note discounts
Note discounts in conjunction with extension of convertible note
2022 accretion of note discounts	(2,487)
Note discounts issued in conjunction with debt	31,303
Note discounts	28,816
Convertible notes payable, current	$ 26,184
Effective interest rate	5%
Convertible Promissory Note Eight [Member]
Short-Term Debt [Line Items]
Note discounts
Note discounts in conjunction with extension of convertible note
2022 accretion of note discounts	(1,061)
Note discounts issued in conjunction with debt	48,437
Note discounts	47,376
Convertible notes payable, current	$ 35,124
Effective interest rate	1%

Convertible Promissory DEBENT_3

Convertible Promissory DEBENTURES (Details Narrative) - USD ($)

Jun. 22, 2022

Jun. 01, 2022

May 10, 2022

Apr. 28, 2022

Mar. 23, 2022

Oct. 28, 2021

Oct. 22, 2021

Oct. 20, 2020

Sep. 17, 2020

Jun. 23, 2020

Jun. 23, 2020

Jun. 22, 2020

Jan. 28, 2020

Jun. 30, 2022

Apr. 23, 2022

Dec. 31, 2021

Oct. 20, 2021

Short-Term Debt [Line Items]

Original issue discount amount

$ 268,438

Convertible Promissory Note Eight [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Jun. 22, 2023

Debt instrument interest rate stated percentage

0%

Convertible Promissory Note Eight [Member] | Osher Capital Partners LLC [Member]

Short-Term Debt [Line Items]

Debt conversion, description

82,500 aggregate principal amount of Note due June 22, 2023 based on $1.00 for each $0.90909 paid by the previous noteholder

Debt instrument, face amount

$ 82,500

Debt instrument maturity date

Jun. 22, 2023

Term of warrants

5 years

Aggregate number of warrants to purchase shares

165,000

Exercise price of warrants per share

$ 0.50

Proceeds from issuance of convertible debt

$ 75,000

Original issue discount amount

$ 7,500

Debt instrument conversion price per share

$ 0.50

Convertible Promissory Note Seven [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Jun. 01, 2023

Debt instrument interest rate stated percentage

0%

Convertible Promissory Note Seven [Member] | Osher Capital Partners LLC [Member]

Short-Term Debt [Line Items]

Debt conversion, description

55,000 aggregate principal amount of Note due June 1, 2023 based on $1.00 for each $0.90909 paid by the previous noteholder

Debt instrument, face amount

$ 55,000

Debt instrument maturity date

Jun. 01, 2023

Term of warrants

5 years

Aggregate number of warrants to purchase shares

110,000

Exercise price of warrants per share

$ 0.50

Proceeds from issuance of convertible debt

$ 50,000

Original issue discount amount

$ 5,000

Debt instrument conversion price per share

$ 0.50

Convertible Promissory Note Six [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

May 10, 2023

Debt instrument interest rate stated percentage

0%

Convertible Promissory Note Six [Member] | Brio Capital Master Fund Ltd. [Member]

Short-Term Debt [Line Items]

Debt conversion, description

110,000 aggregate principal amount of Note due May 10, 2023 based on $1.00 for each $0.90909 paid by the previous noteholder

Debt instrument, face amount

$ 110,000

Debt instrument maturity date

May 10, 2023

Term of warrants

5 years

Aggregate number of warrants to purchase shares

220,000

Exercise price of warrants per share

$ 0.50

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

Debt instrument conversion price per share

$ 0.50

Convertible Promissory Note Five [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Apr. 28, 2023

Debt instrument interest rate stated percentage

0%

Convertible Promissory Note Five [Member] | Osher Capital Partners LLC [Member]

Short-Term Debt [Line Items]

Debt conversion, description

110,000 aggregate principal amount of Note due April 28, 2023 based on $1.00 for each $0.90909 paid by the previous noteholder

Debt instrument, face amount

$ 110,000

Debt instrument maturity date

Apr. 28, 2023

Term of warrants

5 years

Aggregate number of warrants to purchase shares

220,000

Exercise price of warrants per share

$ 0.50

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

Debt instrument conversion price per share

$ 0.50

Convertible Promissory Note Four [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Mar. 23, 2023

Debt instrument interest rate stated percentage

0%

Convertible Promissory Note Four [Member] | Osher Capital Partners LLC [Member]

Short-Term Debt [Line Items]

Debt conversion, description

110,000 aggregate principal amount of Note due March 23, 2023 based on $1.00 for each $0.90909 paid by the previous noteholder

Debt instrument, face amount

$ 110,000

Debt instrument maturity date

Mar. 23, 2023

Term of warrants

5 years

Aggregate number of warrants to purchase shares

220,000

Exercise price of warrants per share

$ 0.50

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

Debt instrument conversion price per share

$ 0.50

Convertible Promissory Note Four [Member] | Brio Capital Master Fund Ltd. [Member]

Short-Term Debt [Line Items]

Debt conversion, description

110,000 aggregate principal amount of Note due March 23, 2023 based on $1.00 for each $0.90909 paid by the previous noteholder

Debt instrument, face amount

$ 110,000

Debt instrument maturity date

Mar. 23, 2023

Term of warrants

5 years

Aggregate number of warrants to purchase shares

220,000

Exercise price of warrants per share

$ 0.50

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

Debt instrument conversion price per share

$ 0.50

Convertible Promissory Note One [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Oct. 20, 2022

Debt instrument interest rate stated percentage

0%

Convertible Promissory Note One [Member] | Osher Capital Partners LLC [Member] | Securities Purchase Agreement [Member]

Short-Term Debt [Line Items]

Debt conversion, description

(i) $385,000 aggregate principal amount of Original Issue Discount Senior Convertible Debenture due January 26, 2021, based on $1.00 for each $0.90909 paid by Osher

Debt instrument, face amount

$ 385,000

Debt instrument maturity date

Jan. 26, 2021

Term of warrants

5 years

5 years

Aggregate number of warrants to purchase shares

450,000

80,209

80,209

Exercise price of warrants per share

$ 1

$ 7

Proceeds from issuance of convertible debt

$ 350,005

Original issue discount amount

$ 34,995

Debt instrument conversion price per share

$ 0.094

Debt instrument, maturity date, description

maturity date from October 20, 2021 to October 20, 2022.

Debt instrument carrying amount

$ 717,530

$ 652,300

Accrued interest

$ 65,230

Convertible Promissory Note One [Member] | Osher Capital Partners LLC [Member] | Amended Convertible Debt Agreement [Member]

Short-Term Debt [Line Items]

Aggregate number of warrants to purchase shares

4,113,083

Exercise price of warrants per share

$ 0.14

Debt instrument interest rate stated percentage

8%

Debt instrument, maturity date, description

maturity date from June 23, 2021 to October 20, 2021.

Convertible Promissory Note Two [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Oct. 20, 2022

Debt instrument interest rate stated percentage

0%

0%

Convertible Promissory Note Two [Member] | Osher Capital Partners LLC [Member] | Securities Purchase Agreement [Member]

Short-Term Debt [Line Items]

Debt conversion, description

(i) $50,000 aggregate principal amount of Original Issue Discount Senior Convertible Debenture (the “Note”) due June 23, 2021, based on $1.00 for each $0.90909 paid by Osher

Debt instrument, face amount

$ 50,000

$ 50,000

Debt instrument maturity date

Jun. 23, 2021

Term of warrants

5 years

5 years

5 years

Aggregate number of warrants to purchase shares

450,000

10,000

10,000

Exercise price of warrants per share

$ 1

$ 30

$ 30

Proceeds from issuance of convertible debt

$ 50,005

$ 50,005

Original issue discount amount

$ 0

$ 0

Debt instrument conversion price per share

$ 0.39

$ 0.39

Debt instrument, maturity date, description

maturity date from October 20, 2021 to October 20, 2022.

maturity date from June 23, 2021 to October 20, 2021.

Debt instrument carrying amount

$ 717,530

652,300

Accrued interest

$ 65,230

Convertible Promissory Note Two [Member] | Osher Capital Partners LLC [Member] | Amended Convertible Debt Agreement Two [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 55,000

Aggregate number of warrants to purchase shares

141,020

Exercise price of warrants per share

$ 0.59

Original issue discount amount

$ 4,995

Convertible Promissory Note Three [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Oct. 20, 2022

Debt instrument interest rate stated percentage

0%

Convertible Promissory Note Three [Member] | Osher Capital Partners LLC [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 16,714

Debt principal amount converted

$ 199,650

Shares issued upon conversion of debt

42,857

Convertible Promissory Note Three [Member] | Osher Capital Partners LLC [Member] | Securities Purchase Agreement [Member]

Short-Term Debt [Line Items]

Debt conversion, description

(i) $181,500 aggregate principal amount of Original Issue Discount Senior Convertible Debenture (the “Note”) due September 30, 2021, based on $1.00 for each $0.90909 paid by Osher

Debt instrument, face amount

$ 181,500

Term of warrants

5 years

5 years

Aggregate number of warrants to purchase shares

450,000

8,250

Exercise price of warrants per share

$ 1

$ 30

Proceeds from issuance of convertible debt

$ 165,000

Original issue discount amount

$ 16,500

Debt instrument conversion price per share

$ 0.39

Debt instrument, maturity date, description

maturity date from October 20, 2021 to October 20, 2022.

Debt instrument carrying amount

$ 199,650

$ 717,530

$ 652,300

Accrued interest

$ 65,230

Debt principal amount converted

$ 16,714

Shares issued upon conversion of debt

42,857

Convertible Promissory Note Three [Member] | Osher Capital Partners LLC [Member] | Amended Convertible Debt Agreement [Member]

Short-Term Debt [Line Items]

Aggregate number of warrants to purchase shares

465,366

Exercise price of warrants per share

$ 0.59

Debt instrument, maturity date, description

maturity date from September 30, 2021 to October 20, 2021.

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)		6 Months Ended
	Oct. 22, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Short-Term Debt [Line Items]
Preferred stock shares authorized		10,000,000		10,000,000
Preferred stock, par or stated value per share		$ 0.0001		$ 0.0001
Preferred stock, shares issued		0		0
Preferred stock shares outstanding		0		0
Common stock shares authorized		1,000,000,000		1,000,000,000
Common stock par value		$ 0.0001		$ 0.0001
Common stock shares outstanding		37,295,813		37,295,813
Convertible Promissory Note [Member]
Short-Term Debt [Line Items]
Debt maturity date, description	October 20, 2021 to October 20, 2022.
Stock issued during period shares	450,000
Number of securities called by warrants	450,000
Proceeds from issuance of common stock	$ 197,501
Exercise price of warrants per share	$ 1
Other expenses		$ 48,699	$ 0

SCHEDULE OF OPERATING LEASE COS

SCHEDULE OF OPERATING LEASE COST AND SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Operating Leases
Operating lease expense	$ 17,919	$ 3,289	$ 35,838	$ 3,289
Short term lease cost
Total lease expense	$ 17,919	$ 3,289	35,838	3,289
Operating cash flows from operating leases			35,910	3,919
Cash paid for amounts included in the measurement of lease liabilities			$ 35,910	$ 3,919
Operating Lease, Weighted Average Remaining Lease Term	4 years 2 months 12 days	5 years 2 months 12 days	4 years 2 months 12 days	5 years 2 months 12 days
Weighted-average discount rate - operating leases	10%	10%	10%	10%

SCHEDULE OF MATURITIES OF OPERA

SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021
Operating Leases
2022 (remaining 6 months)	$ 36,803
2023	74,895
2024	77,142
2025	79,456
2026	54,225
Total undiscounted cash flows	$ 322,521
Operating Lease, Weighted Average Remaining Lease Term	4 years 2 months 12 days		5 years 2 months 12 days
Weighted-average discount rate	10%		10%
Lease liabilities, current	$ 264,691
Lease liabilities—current	49,545	$ 46,091
Lease liabilities—long-term	215,146	$ 240,625
Lease liabilities—total	264,691
Difference between undiscounted and discounted cash flows	$ 57,830

OPERATING LEASES (Details Narra

OPERATING LEASES (Details Narrative) - USD ($)		3 Months Ended		6 Months Ended
	May 27, 2021	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Jun. 15, 2021
Lease monthly rent	$ 5,955
Lease expiration date	Sep. 30, 2026
Operating lease right-of-use assets		$ 240,818		$ 240,818		$ 262,771
Operating lease liability		264,691		264,691
Operating lease cost		$ 17,919	$ 3,289	$ 35,838	$ 3,289
ASC 842 [Member]
Operating lease right-of-use assets							$ 290,827
Operating lease liability							$ 290,827

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - Employment Agreements [Member] - Mr. Ferrell [Member] - USD ($)		3 Months Ended		6 Months Ended
	Mar. 09, 2022	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Related Party Transaction [Line Items]
Annual base salary	$ 250,000
Maximum bonus compensation percentage	40%
Options granted	600,000
Number of shares of common stock	600,000
Compensation expense		$ 63,588	$ 0	$ 74,004	$ 0
Employee benefits		$ 6,365	$ 0	$ 7,716	$ 0

SCHEDULE OF COMPUTATION OF BASI

SCHEDULE OF COMPUTATION OF BASIC AND DILUTED NET INCOME PER SHARE (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021
Earnings Per Share [Abstract]
Net loss attributable to the common stockholders	$ (666,325)	$ (678,046)	$ (649,861)	$ (461,682)	$ (1,344,371)	$ (1,111,543)
Basic weighted average outstanding shares of common stock	37,295,803		36,410,334		37,295,803	35,841,627
Dilutive effect of options and warrants
Diluted weighted average common stock and common stock equivalents	37,295,803		36,410,334		37,295,803	35,841,627
Basic and diluted	$ (0.02)		$ (0.02)		$ (0.04)	$ (0.03)

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Convertible Promissory Note [Member] - USD ($)	1 Months Ended
	Jul. 31, 2022	Oct. 22, 2021
Subsequent Event [Line Items]
Aggregate number of warrants to purchase shares		450,000
Exercise price of warrants per share		$ 1
Subsequent Event [Member]
Subsequent Event [Line Items]
Debt conversion, description	(i) $313,500 aggregate principal amount of Note (total of $285,000 cash was received) due in various dates in July 2023 based on $1.00 for each $0.90909 paid by the previous noteholder
Aggregate principal amount of debt	$ 313,500
cASH	$ 285,000
Term of warrants	5 years
Aggregate number of warrants to purchase shares	627,000
Exercise price of warrants per share	$ 0.50
Debt instrument conversion price per share	$ 0.50