Sigyn Therapeutics (SIGY) S-1/A 10 May 23 IPO registration (amended) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2022
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 5
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
Entity Address, Address Line Two	Suite 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
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	18 Lafayette Place
Entity Address, City or Town	Woodmere
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11598
City Area Code	845
Local Phone Number	425-0077
Contact Personnel Name	VCorp Services

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash	$ 8,356	$ 340,956
Inventories	50,000	50,000
Other current assets	11,942	2,075
Total current assets	70,298	393,031
Property and equipment, net	22,052	28,046
Intangible assets, net	2,100	5,700
Operating lease right-of-use assets, net	217,718	262,771
Other assets	20,711	20,711
Total assets	332,879	710,259
Current liabilities:
Accounts payable	327,517	39,674
Accrued payroll and payroll taxes	30,124	1,072
Short-term convertible notes payable, less unamortized debt issuance costs of $642,660 and $53,614, respectively	1,636,656	647,202
Current portion of operating lease liabilities	53,200	46,091
Other current liabilities	1,197	179
Total current liabilities	2,048,694	734,218
Long-term liabilities:
Operating lease liabilities, net of current portion	187,425	240,625
Total long-term liabilities	187,425	240,625
Total liabilities	2,236,119	974,843
Stockholders’ deficit:
Preferred stock, $0.0001 par value, 10,000,000 shares authorized; no shares issued and outstanding at December 31, 2022 and 2021, respectively
Common stock, $0.0001 par value, 1,000,000,000 shares authorized; 38,263,813 and 37,295,813 shares issued and outstanding at December 31, 2022 and 2021, respectively	3,826	3,730
Additional paid-in capital	5,288,510	3,997,445
Accumulated deficit	(7,195,576)	(4,265,759)
Total stockholders’ deficit	(1,903,240)	(264,584)
Total liabilities and stockholders’ deficit	$ 332,879	$ 710,259

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Unamortized debt issuance costs	$ 642,660	$ 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 or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	1,000,000,000	1,000,000,000
Common Stock, Shares, Issued	38,263,813	37,295,813
Common Stock, Shares, Outstanding	38,263,813	37,295,813

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Net revenues
Gross Profit
Operating expenses:
Marketing expenses	457
Research and development	657,657	734,014
General and administrative	1,489,151	1,274,203
Total operating expenses	2,147,265	2,008,217
Loss from operations	(2,147,265)	(2,008,217)
Other expense:
Impairment of assets		536,047
Interest expense	438	30,867
Interest expense - debt discount	646,302	368,205
Interest expense - original issuance costs	135,812	61,283
Total other expense	782,552	996,402
Loss before income taxes	(2,929,817)	(3,004,619)
Income taxes
Net loss	$ (2,929,817)	$ (3,004,619)
Net loss per share, basic and diluted	$ (0.08)	$ (0.08)
Weighted average number of shares outstanding
Basic and diluted	37,396,591	36,396,594

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - 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	$ 19	249,081		249,100
Common stock issued to third party for services, shares	188,000
Warrants issued to third parties in conjunction with debt issuance		188,069		188,069
Beneficial conversion feature in conjunction with debt issuance		101,972		101,972
Common stock and warrants issued for cash	$ 149	1,864,851		1,865,000
Common stock and warrants issued for cash, shares	1,492,000
Common stock issued in conjunction with cashless exercise of warrants	$ 6	(6)
Common stock issued in conjunction with cashless exercise of warrants, shares	57,157
Common stock issued to third parties in conjunction with conversion of debt	$ 36	236,679		236,715
Common stock issued to third parties in conjunction with conversion of debt, shares	357,143
Net loss			(3,004,619)	(3,004,619)
Ending balance, value at Dec. 31, 2021	$ 3,730	3,997,445	(4,265,759)	(264,584)
Ending balance, shares at Dec. 31, 2021	37,295,813
Warrants issued to third parties in conjunction with debt issuance		793,039		793,039
Beneficial conversion feature in conjunction with debt issuance		273,700		273,700
Common stock issued to third parties in conjunction with conversion of debt	$ 96	145,104		145,200
Common stock issued to third parties in conjunction with conversion of debt, shares	968,000
Net loss			(2,929,817)	(2,929,817)
Amortization of warrants issued in connection with a debt modification		147,720		147,720
Fees associated with filing of Form S-1		(68,498)		(68,498)
Ending balance, value at Dec. 31, 2022	$ 3,826	$ 5,288,510	$ (7,195,576)	$ (1,903,240)
Ending balance, shares at Dec. 31, 2022	38,263,813

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net loss	$ (2,929,817)	$ (3,004,619)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	6,854	2,946
Amortization expense	3,600	16,205
Stock issued for services		249,100
Accretion of debt discount	646,302	368,205
Accretion of original issuance costs	135,812	61,283
Interest expense converted to notes payable		30,800
Impairment of assets		536,047
Changes in operating assets and liabilities:
Other current assets	(9,867)	(2,075)
Other assets		(20,711)
Accounts payable	287,843	23,669
Accrued payroll and payroll taxes	29,052	(58,635)
Other current liabilities	(21)	23,603
Net cash used in operating activities	(1,830,242)	(1,774,182)
Cash flows from investing activities:
Purchase of property and equipment	(860)	(29,264)
Net cash used in investing activities	(860)	(29,264)
Cash flows from financing activities:
Proceeds from short-term convertible notes	1,567,000	250,000
Repayment of short-term convertible notes		(55,000)
Common stock issued for cash		1,865,000
Fees associated with filing of Form S-1	(68,498)
Net cash provided by financing activities	1,498,502	2,060,000
Net (decrease) increase in cash	(332,600)	256,554
Cash at beginning of period	340,956	84,402
Cash at end of period	8,356	340,956
Cash paid during the period for:
Interest
Income taxes
Non-cash investing and financing activities:
Beneficial conversion feature in conjunction with debt issuance	273,700	101,972
Amortization of warrants issued in connection with a debt modification	147,720
Warrants issued to third parties in conjunction with debt issuance	793,039	188,069
Original issue discount issued in conjunction with debt	156,700	126,030
Common stock issued to third parties in conjunction with conversion of debt	$ 145,104	$ 236,715

ORGANIZATION AND PRINCIPAL ACTI

ORGANIZATION AND PRINCIPAL ACTIVITIES	12 Months Ended
	Dec. 31, 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”, the “Company”, “we,” “us,” or “our”) is a development-stage company focused on creating therapeutic solutions that address unmet needs in global health. Sigyn Therapy™, our lead product candidate, is a broad-spectrum blood purification technology designed to treat pathogen-associated inflammatory disorders that are not addressed with approved drug therapies. Candidate treatment indications include endotoxemia and inflammation in end-stage renal disease (dialysis) patients, sepsis (a leading cause of hospital deaths), community acquired pneumonia (a leading cause of death among infectious diseases), and emerging pandemic threats. Our development pipeline includes a cancer treatment system comprised of ChemoPrep™ to enhance the tumor site delivery of chemotherapy, and ChemoPure™ to reduce treatment toxicity and inhibit the spread of cancer metastasis. 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 March 31, 2023, we have a total 42,713,325 17,073,325

BASIS OF PRESENTATION

BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 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 $ 7,195,576 1,978,396 2,929,817 3,004,619 1,830,242 1,774,182 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 public 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	12 Months Ended
	Dec. 31, 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. Additionally, ASC 740-10 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As a result of the implementation of ASC 740-10 and currently, the Company does not have a liability for unrecognized income tax benefits. Advertising and Marketing Costs Advertising expenses are recorded as general and administrative expenses when they are incurred. The Company had $ 457 no Research and Development All research and development costs are expensed as incurred. The Company incurred research and development expense of $ 657,657 734,014 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 December 31, 2022 and 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 December 31, 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. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. 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 December 31, 2022 and 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 December 31, 2022 and 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 December 31, 2022 and 2021 and no charges or credits to income for the years ended December 31, 2022 and 2021. 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 An adjustment has been made to the 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 consolidated financial statements.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 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 Estimated Life December 31, 2022 December 31, 2021 Office equipment 5 years $ 29,041 $ 28,181 Computer equipment 3 years 3,157 3,157 Accumulated depreciation (10,146 ) (3,292 ) Property and equipment, net $ 22,052 $ 28,046 Depreciation expense was $ 6,854 2,946

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 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 December 31, 2022 December 31, 2021 Website 3 years $ 10,799 $ 10,799 Accumulated amortization (8,699 ) (5,099 ) Intangible assets, net $ 2,100 $ 5,700 As of December 31, 2022, estimated future amortization expenses related to intangible assets were as follows: SCHEDULE OF ESTIMATED AMORTIZATION EXPENSES RELATED TO INTANGIBLE ASSETS Intangible Assets 2023 $ 2,100 Intangible assets, net $ 2,100 The Company had amortization expense of $ 3,600 16,205 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	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
CONVERTIBLE PROMISSORY DEBENTURES	NOTE 6 – CONVERTIBLE PROMISSORY DEBENTURES Convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE December 30, 2022 December 31, 2021 January 28, 2020 ($457,380) – 0% interest per annum outstanding principal and interest due October 20, 2022 (“Note 1”) $ 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, 2022 ($ 82,500 0% June 22, 2023 82,500 - July 2022 ($ 341,000 0% July 2023 341,000 - August 31, 2022 ($ 110,000 0% August 31, 2023 110,000 - September 9, 2022 ($ 82,500 0% September 9, 2023 82,500 - September 20, 2022 ($ 110,000 0% September 20, 2023 110,000 - October 20, 2022 ($ 110,000 0% October 20, 2023 110,000 - November 9, 2022 ($ 82,500 0% November 9, 2023 82,500 - November 14, 2022 ($ 55,000 0% November 14, 2023 55,000 - December 22, 2022 ($ 110,000 0% September 9, 2023 110,000 - Total convertible notes payable 2,279,316 700,816 Original issue discount (74,502 ) (53,614 ) Beneficial conversion feature (175,275 ) - Debt discount (392,883 ) - Total convertible notes payable $ 1,636,656 $ 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, 2024 $ 2,279,316 Long-Term Debt $ 2,279,316 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 Note 9 Note 10 Note 11 Note 12 Note 13 Note 14 Note 15 Note 16 Other 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 issued in 2022 - - - 220,000 110,000 110,000 55,000 82,500 341,000 110,000 82,500 110,000 110,000 82,500 55,000 110,000 - 1,578,500 Convertible notes payable as of December 31, 2022 $ 457,380 $ 60,500 $ 182,936 $ 220,000 $ 110,000 $ 110,000 $ 55,000 $ 82,500 $ 341,000 $ 110,000 $ 82,500 $ 110,000 $ 110,000 $ 82,500 $ 55,000 $ 110,000 $ - $ 2,279,316 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 Note 9 Note 10 Note 11 Note 12 Note 13 Note 14 Note 15 Note 16 Other Totals Note discounts as of January 1, 2020 $ 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 issued in conjunction with debt - - - 113,418 44,786 44,787 22,794 34,861 140,289 64,104 82,500 110,000 110,000 82,500 55,000 110,000 - 1,015,039 2022 accretion of note discounts (34,176 ) (4,521 ) (14,917 ) (87,938 ) (30,308 ) (28,836 ) (13,301 ) (18,336 ) (70,720 ) (32,316 ) (39,994 ) (49,874 ) (23,671 ) (12,822 ) (7,726 ) (6,537 ) 50,000 (425,993 ) accretion of note discounts (34,176 ) (4,521 ) (14,917 ) (87,938 ) (30,308 ) (28,836 ) (13,301 ) (18,336 ) (70,720 ) (32,316 ) (39,994 ) (49,874 ) (23,671 ) (12,822 ) (7,726 ) (6,537 ) 50,000 (425,993 ) Note discounts as of December 31, 2022 $ - $ - $ - $ 25,480 $ 14,478 $ 15,951 $ 9,493 $ 16,525 $ 69,569 $ 31,788 $ 42,506 $ 60,126 $ 86,329 $ 69,678 $ 47,274 $ 103,463 $ 50,000 $ 592,660 Convertible notes payable, net, as of December 31, 2021 $ 423,204 $ 55,979 $ 168,019 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 647,202 Convertible notes payable, net, as of December 31, 2022 $ 457,380 $ 60,500 $ 182,936 $ 194,520 $ 95,522 $ 94,049 $ 45,507 $ 65,975 $ 271,431 $ 78,212 $ 39,994 $ 49,874 $ 23,671 $ 12,822 $ 7,726 $ 6,537 $ (50,000 ) $ 1,636,656 2021 Effective interest rate 11 % 11 % 12 % - - - - - - - - - - - - - - - 2022 Effective interest rate 7 % 7 % 8 % 40 % 28 % 26 % 24 % 22 % 21 % 29 % 48 % 45 % 22 % 16 % 14 % 6 % - 19 % Current Noteholders Osher – $110,000 (Note 16) On December 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 110,000 December 22, 2023 five 733,333 0.25 100,000 10,000 The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 0.15 . Osher – $55,000 (Note 15) On November 14, 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 November 14, 2023 five 366,667 0.25 50,000 5,000 The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 0.15 . Brio – $82,500 (Note 14) On November 9, 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 82,500 November 9, 2023 550,000 0.25 75,000 7,500 The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 0.15 . Osher – $110,000 (Note 13) On October 20, 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 October 20, 2023 five 733,333 0.25 100,000 10,000 The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 0.15 . Osher – $110,000 (Note 12) On September 20, 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 September 20, 2023 five 733,333 0.25 100,000 10,000 The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 0.15 . Brio – $82,500 (Note 11) On September 9, 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. 82,500 September 9, 2023 five 550,000 0.25 75,000 7,500 The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 0.15 . Osher – $110,000 (Note 10) On August 31, 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 August 31, 2023 five 733,333 0.25 100,000 10,000 The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 0.15 . Other – $341,000 (Note 9) In July 2022, the Company entered into an Original Issue Discount Senior Convertible Debentures (the “July 2022 Notes”) totaling (i) $ 341,000 310,000 five 676,936 0.50 The conversion price for the principal in connection with voluntary conversions by the holders of the convertible notes is $ 0.50 Osher – $82,500 (Note 8) 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 (Note 7) 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 (Note 6) 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 (Note 5) 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 (Note 4) 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 . The Company has not repaid this convertible note and the convertible note is now in default. The Company is currently in discussions to restructure the terms of the note. Brio – $110,000 (Note 4) 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 . The Company has not repaid this convertible note and the convertible note is now in default. The Company is currently in discussions to restructure the terms of the note. Osher – $199,650 (Note 3) 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 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 The Company has not repaid this convertible note and the convertible note is now in default. The Company is currently in discussions to restructure the terms of the note. Osher – $60,500 (as amended on October 20, 2020 to $55,000) (Note 2) 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 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 J une 23, 2021 to October 20, 2021 On October 22, 2021, the Company and Osher amended convertible debt agreements as follows (see Note 12): ● 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 The Company has not repaid this convertible note and the convertible note is now in default. The Company is currently in discussions to restructure the terms of the note. Osher – $457,380 (Note 1) 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 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 The Company has not repaid this convertible note and the convertible note is now in default. The Company is currently in discussions to restructure the terms of the note. Previous Noteholders Other – $145,200 On November 21, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with a third party investor of (i) $ 145,200 November 21, 2023 five 968,000 0.25 132,000 13,200 The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 0.15 On November 23, 2022, third party investor elected to convert the aggregate principal amount of the Note, $ 145,200 968,000 All other 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	12 Months Ended
	Dec. 31, 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 38,263,813 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 five years 1.00 147,720 40,041

OPERATING LEASES

OPERATING LEASES	12 Months Ended
	Dec. 31, 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 2022 2021 Years ended December 31, 2022 2021 Operating lease expense $ 71,676 $ 41,811 Short term lease cost $ - $ - Total lease expense $ 71,676 $ 41,811 In accordance with ASC 842, other information related to leases was as follows: Years ended December 31, 2022 2021 Operating cash flows from operating leases $ 72,714 $ 17,866 Cash paid for amounts included in the measurement of lease liabilities $ 72,714 $ 17,866 Weighted-average remaining lease term—operating leases 3.67 4.67 Weighted-average discount rate—operating leases 10 % 10 % In accordance with ASC 842, maturities of operating lease liabilities as of December 31, 2022 were as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES Operating Year ending: Lease 2023 $ 74,895 2024 77,142 2025 79,456 2026 54,225 Total undiscounted cash flows $ 285,718 Reconciliation of lease liabilities: Weighted-average remaining lease terms 3.67 Weighted-average discount rate 10 % Present values $ 240,625 Lease liabilities—current 53,200 Lease liabilities—long-term 187,425 Lease liabilities—total $ 240,625 Difference between undiscounted and discounted cash flows $ 45,093 Operating lease cost was $ 71,676 41,811

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 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. Joyce receives an annual base salary of $ 455,000 50 9 453,067 496,125 18,542 48,811 31,126 Sigyn had no employment agreement with its CTO but still incurred compensation on behalf of the CTO. The Company incurred compensation expense of $ 233,678 259,000 25,312 21,704

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 10 – INCOME TAXES At December 31, 2021, net operating loss carry forwards for Federal and state income tax purposes totaling approximately $ 1,408,000 80 A reconciliation of the statutory income tax rates and the effective tax rate is as follows: SCHEDULE OF RECONCILIATION OF STATUTORY INCOME TAX RATES AND EFFECTIVE TAX RATE December 31, 2022 2021 Statutory U.S. federal rate 21.0 % 21.0 % State income tax, net of federal benefit 7.0 % 7.0 % Permanent differences ( 7.5 )% ( 4.0 )% Valuation allowance ( 20.5 )% ( 24.0 )% Provision for income taxes 0.0 % 0.0 % The tax effects of the temporary differences and carry forwards that give rise to deferred tax assets consist of the following: SCHEDULE OF DEFERRED TAX ASSETS 2022 2021 December 31, 2022 2021 Deferred tax assets: Net operating loss carry forwards $ 1,674,531 $ 1,073,527 Valuation allowance (1,674,531 ) (1,073,527 ) Total $ - $ - Major tax jurisdictions are the United States and California. All of the tax years will remain open three and four years for examination by the Federal and state tax authorities, respectively, from the date of utilization of the net operating loss. There are no tax audits pending.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
EARNINGS PER SHARE	NOTE 11 – 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. The following potentially dilutive securities were excluded from the calculation of diluted net loss per share because the effects were anti-dilutive based on the application of the treasury stock method and because the Company incurred net losses during the period: SCHEDULE OF ANTI DILUTIVE SECURITIES 2022 2021 For the Years Ended December 31, 2022 2021 Convertible notes payable 11,726,940 5,489,940 Warrants to purchase shares of common stock 15,192,493 7,992,558 Total potentially dilutive shares 26,919,433 13,482,498 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 2022 2021 Years Ended December 31, 2022 2021 Net loss attributable to the common stockholders $ (2,929,817 ) $ (3,004,619 ) Basic weighted average outstanding shares of common stock 37,396,591 36,396,594 Dilutive effect of options and warrants - - Diluted weighted average common stock and common stock equivalents 37,396,591 36,396,594 Loss per share: Basic and diluted $ (0.08 ) $ (0.08 )

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12 – 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. Media Advertising Agreement On May 13, 2021, the Company mutually terminated the Media Relations Agreement (“Media Agreement”) with a third party for marketing and to promote brand awareness that was entered into on February 10, 2021. The Company agreed to pay $ 25,000 Board of Directors Compensation Effective October 10, 2022, the Company’s Board of Directors appointed Ms. Richa Nand, Mr. Jim Dorst, and Mr. Chris Wetzel as non-executive members to the Company’s Board of Directors (“Director”). Each Director shall receive an annual retainer of $ 30,000 50,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS The Company evaluated all events or transactions that occurred after December 31, 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 December 31, 2022, except for the following: Warrants In March 2023, the Company offered a short-term inducement to the Company’s warrant holders in which the Company will issue one share of the Company’s common stock in exchange for each two warrants returned to the Company to be cancelled. All other terms of the original grants remain the same 8,899,019 4,449,512 2023 Convertible Notes During the three months ended March 31, 2023, the Company entered into an Original Issue Discount Senior Convertible Debentures totaling (i) $ 970,200 882,000 January through March 2024 based on $1.00 for each $0.90909 paid by the previous noteholder and 6,468,004 0.25 The conversion price for the principal in connection with voluntary conversions by the holders of the convertible notes is $ 0.15

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 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. Additionally, ASC 740-10 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As a result of the implementation of ASC 740-10 and currently, the Company does not have a liability for unrecognized income tax benefits.
Advertising and Marketing Costs	Advertising and Marketing Costs Advertising expenses are recorded as general and administrative expenses when they are incurred. The Company had $ 457 no
Research and Development	Research and Development All research and development costs are expensed as incurred. The Company incurred research and development expense of $ 657,657 734,014
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 December 31, 2022 and 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 December 31, 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. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition.
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 December 31, 2022 and 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 December 31, 2022 and 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 December 31, 2022 and 2021 and no charges or credits to income for the years ended December 31, 2022 and 2021. 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 An adjustment has been made to the 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 consolidated financial statements.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 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 Estimated Life December 31, 2022 December 31, 2021 Office equipment 5 years $ 29,041 $ 28,181 Computer equipment 3 years 3,157 3,157 Accumulated depreciation (10,146 ) (3,292 ) Property and equipment, net $ 22,052 $ 28,046

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2022 December 31, 2021 Website 3 years $ 10,799 $ 10,799 Accumulated amortization (8,699 ) (5,099 ) Intangible assets, net $ 2,100 $ 5,700
SCHEDULE OF ESTIMATED AMORTIZATION EXPENSES RELATED TO INTANGIBLE ASSETS	As of December 31, 2022, estimated future amortization expenses related to intangible assets were as follows: SCHEDULE OF ESTIMATED AMORTIZATION EXPENSES RELATED TO INTANGIBLE ASSETS Intangible Assets 2023 $ 2,100 Intangible assets, net $ 2,100

CONVERTIBLE PROMISSORY DEBENT_2

CONVERTIBLE PROMISSORY DEBENTURES (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE NOTES PAYABLE	Convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE December 30, 2022 December 31, 2021 January 28, 2020 ($457,380) – 0% interest per annum outstanding principal and interest due October 20, 2022 (“Note 1”) $ 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, 2022 ($ 82,500 0% June 22, 2023 82,500 - July 2022 ($ 341,000 0% July 2023 341,000 - August 31, 2022 ($ 110,000 0% August 31, 2023 110,000 - September 9, 2022 ($ 82,500 0% September 9, 2023 82,500 - September 20, 2022 ($ 110,000 0% September 20, 2023 110,000 - October 20, 2022 ($ 110,000 0% October 20, 2023 110,000 - November 9, 2022 ($ 82,500 0% November 9, 2023 82,500 - November 14, 2022 ($ 55,000 0% November 14, 2023 55,000 - December 22, 2022 ($ 110,000 0% September 9, 2023 110,000 - Total convertible notes payable 2,279,316 700,816 Original issue discount (74,502 ) (53,614 ) Beneficial conversion feature (175,275 ) - Debt discount (392,883 ) - Total convertible notes payable $ 1,636,656 $ 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, 2024 $ 2,279,316 Long-Term Debt $ 2,279,316
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 Note 9 Note 10 Note 11 Note 12 Note 13 Note 14 Note 15 Note 16 Other 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 issued in 2022 - - - 220,000 110,000 110,000 55,000 82,500 341,000 110,000 82,500 110,000 110,000 82,500 55,000 110,000 - 1,578,500 Convertible notes payable as of December 31, 2022 $ 457,380 $ 60,500 $ 182,936 $ 220,000 $ 110,000 $ 110,000 $ 55,000 $ 82,500 $ 341,000 $ 110,000 $ 82,500 $ 110,000 $ 110,000 $ 82,500 $ 55,000 $ 110,000 $ - $ 2,279,316
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 Note 9 Note 10 Note 11 Note 12 Note 13 Note 14 Note 15 Note 16 Other Totals Note discounts as of January 1, 2020 $ 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 issued in conjunction with debt - - - 113,418 44,786 44,787 22,794 34,861 140,289 64,104 82,500 110,000 110,000 82,500 55,000 110,000 - 1,015,039 2022 accretion of note discounts (34,176 ) (4,521 ) (14,917 ) (87,938 ) (30,308 ) (28,836 ) (13,301 ) (18,336 ) (70,720 ) (32,316 ) (39,994 ) (49,874 ) (23,671 ) (12,822 ) (7,726 ) (6,537 ) 50,000 (425,993 ) accretion of note discounts (34,176 ) (4,521 ) (14,917 ) (87,938 ) (30,308 ) (28,836 ) (13,301 ) (18,336 ) (70,720 ) (32,316 ) (39,994 ) (49,874 ) (23,671 ) (12,822 ) (7,726 ) (6,537 ) 50,000 (425,993 ) Note discounts as of December 31, 2022 $ - $ - $ - $ 25,480 $ 14,478 $ 15,951 $ 9,493 $ 16,525 $ 69,569 $ 31,788 $ 42,506 $ 60,126 $ 86,329 $ 69,678 $ 47,274 $ 103,463 $ 50,000 $ 592,660 Convertible notes payable, net, as of December 31, 2021 $ 423,204 $ 55,979 $ 168,019 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 647,202 Convertible notes payable, net, as of December 31, 2022 $ 457,380 $ 60,500 $ 182,936 $ 194,520 $ 95,522 $ 94,049 $ 45,507 $ 65,975 $ 271,431 $ 78,212 $ 39,994 $ 49,874 $ 23,671 $ 12,822 $ 7,726 $ 6,537 $ (50,000 ) $ 1,636,656 2021 Effective interest rate 11 % 11 % 12 % - - - - - - - - - - - - - - - 2022 Effective interest rate 7 % 7 % 8 % 40 % 28 % 26 % 24 % 22 % 21 % 29 % 48 % 45 % 22 % 16 % 14 % 6 % - 19 % Current Noteholders

OPERATING LEASES (Tables)

OPERATING LEASES (Tables)	12 Months Ended
	Dec. 31, 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 2022 2021 Years ended December 31, 2022 2021 Operating lease expense $ 71,676 $ 41,811 Short term lease cost $ - $ - Total lease expense $ 71,676 $ 41,811 In accordance with ASC 842, other information related to leases was as follows: Years ended December 31, 2022 2021 Operating cash flows from operating leases $ 72,714 $ 17,866 Cash paid for amounts included in the measurement of lease liabilities $ 72,714 $ 17,866 Weighted-average remaining lease term—operating leases 3.67 4.67 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 December 31, 2022 were as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES Operating Year ending: Lease 2023 $ 74,895 2024 77,142 2025 79,456 2026 54,225 Total undiscounted cash flows $ 285,718 Reconciliation of lease liabilities: Weighted-average remaining lease terms 3.67 Weighted-average discount rate 10 % Present values $ 240,625 Lease liabilities—current 53,200 Lease liabilities—long-term 187,425 Lease liabilities—total $ 240,625 Difference between undiscounted and discounted cash flows $ 45,093

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
SCHEDULE OF RECONCILIATION OF STATUTORY INCOME TAX RATES AND EFFECTIVE TAX RATE	A reconciliation of the statutory income tax rates and the effective tax rate is as follows: SCHEDULE OF RECONCILIATION OF STATUTORY INCOME TAX RATES AND EFFECTIVE TAX RATE December 31, 2022 2021 Statutory U.S. federal rate 21.0 % 21.0 % State income tax, net of federal benefit 7.0 % 7.0 % Permanent differences ( 7.5 )% ( 4.0 )% Valuation allowance ( 20.5 )% ( 24.0 )% Provision for income taxes 0.0 % 0.0 %
SCHEDULE OF DEFERRED TAX ASSETS	The tax effects of the temporary differences and carry forwards that give rise to deferred tax assets consist of the following: SCHEDULE OF DEFERRED TAX ASSETS 2022 2021 December 31, 2022 2021 Deferred tax assets: Net operating loss carry forwards $ 1,674,531 $ 1,073,527 Valuation allowance (1,674,531 ) (1,073,527 ) Total $ - $ -

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
SCHEDULE OF ANTI DILUTIVE SECURITIES	The following potentially dilutive securities were excluded from the calculation of diluted net loss per share because the effects were anti-dilutive based on the application of the treasury stock method and because the Company incurred net losses during the period: SCHEDULE OF ANTI DILUTIVE SECURITIES 2022 2021 For the Years Ended December 31, 2022 2021 Convertible notes payable 11,726,940 5,489,940 Warrants to purchase shares of common stock 15,192,493 7,992,558 Total potentially dilutive shares 26,919,433 13,482,498
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 2022 2021 Years Ended December 31, 2022 2021 Net loss attributable to the common stockholders $ (2,929,817 ) $ (3,004,619 ) Basic weighted average outstanding shares of common stock 37,396,591 36,396,594 Dilutive effect of options and warrants - - Diluted weighted average common stock and common stock equivalents 37,396,591 36,396,594 Loss per share: Basic and diluted $ (0.08 ) $ (0.08 )

ORGANIZATION AND PRINCIPAL AC_2

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details Narrative) - USD ($)	Oct. 19, 2020	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock, outstanding		42,713,325	38,263,813	37,295,813
Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock, outstanding		42,713,325
Common stock, shares held		17,073,325
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 ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 7,195,576	$ 4,265,759
Working capital	1,978,396
Net loss	2,929,817	3,004,619
Net cash provided by used in operating activities	$ 1,830,242	$ 1,774,182

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash FDIC insured amount	$ 250,000
Advertising expenses	457	$ 0
Research and development expense	657,657	734,014
Inventory	50,000	50,000
Impairment of assets		536,047
Other current liabilities	$ 1,197	179
Revision of Prior Period, Reclassification, Adjustment [Member]
Other current liabilities		$ 1,072

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Accumulated depreciation	$ (10,146)	$ (3,292)
Property and equipment, net	$ 22,052	28,046
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Equipment gross	$ 29,041	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 ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 6,854	$ 2,946

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Website	$ 10,799	$ 10,799
Intangible assets amortization period	3 years
Accumulated amortization	$ (8,699)	(5,099)
Intangible assets, net	$ 2,100	$ 5,700

SCHEDULE OF ESTIMATED AMORTIZAT

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

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 3,600	$ 16,205

SCHEDULE OF CONVERTIBLE NOTES P

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

1 Months Ended

Dec. 22, 2022

Nov. 14, 2022

Nov. 09, 2022

Oct. 20, 2022

Sep. 20, 2022

Sep. 09, 2022

Jun. 22, 2022

Jun. 01, 2022

May 10, 2022

Apr. 28, 2022

Mar. 23, 2022

Sep. 17, 2020

Jun. 23, 2020

Jan. 28, 2020

Aug. 31, 2022

Dec. 31, 2022

Jul. 31, 2022

Dec. 31, 2021

Dec. 31, 2020

Short-Term Debt [Line Items]

Convertible notes payable

$ 2,279,316

$ 700,816

$ 616,500

Original issue discount

(74,502)

(53,614)

Beneficial conversion feature

(175,275)

Debt discount

(392,883)

Total convertible notes payable

1,636,656

647,202

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 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 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 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 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 Nine [Member]

Short-Term Debt [Line Items]

Convertible notes payable

341,000

$ 341,000

Debt instrument interest rate

0%

Convertible Promissory Note Ten [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 110,000

110,000

Debt instrument interest rate

0%

Debt instrument maturity date

Aug. 31, 2023

Convertible Promissory Note Eleven [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 82,500

82,500

Debt instrument interest rate

0%

Debt instrument maturity date

Sep. 09, 2023

Convertible Promissory Note Twelve [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 110,000

110,000

Debt instrument interest rate

0%

Debt instrument maturity date

Sep. 20, 2023

Convertible Promissory Note Thirteen [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 110,000

110,000

Debt instrument interest rate

0%

Debt instrument maturity date

Oct. 20, 2023

Convertible Promissory Note Fourteen [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 82,500

82,500

Debt instrument interest rate

0%

Debt instrument maturity date

Nov. 09, 2023

Convertible Promissory Note Fifteen [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 55,000

55,000

Debt instrument interest rate

0%

Debt instrument maturity date

Nov. 14, 2023

Convertible Promissory Note Sixteen [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 110,000

$ 110,000

Debt instrument interest rate

0%

Debt instrument maturity date

Sep. 09, 2023

SCHEDULE OF CONVERTIBLE NOTES_2

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

1 Months Ended

Sep. 20, 2022

Sep. 09, 2022

Aug. 31, 2022

Jul. 31, 2022

Jun. 22, 2022

Jun. 01, 2022

May 10, 2022

Apr. 28, 2022

Mar. 23, 2022

Oct. 28, 2021

Sep. 17, 2020

Jun. 23, 2020

Jan. 28, 2020

Aug. 31, 2022

Dec. 31, 2022

Dec. 22, 2022

Dec. 31, 2021

Dec. 31, 2020

Short-Term Debt [Line Items]

Convertible notes payable

$ 2,279,316

$ 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

Convertible Promissory Note Nine [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 341,000

341,000

Debt instrument interest rate

0%

Debt instrument maturity date

July 2023

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

Short-Term Debt [Line Items]

Aggregate principal amount of debt

$ 341,000

Convertible Promissory Note Ten [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 110,000

$ 110,000

110,000

Debt instrument interest rate

0%

0%

Debt instrument maturity date

Aug. 31, 2023

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

Short-Term Debt [Line Items]

Debt instrument maturity date

Aug. 31, 2023

Aggregate principal amount of debt

$ 110,000

$ 110,000

Convertible Promissory Note Eleven [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 82,500

82,500

Debt instrument interest rate

0%

Debt instrument maturity date

Sep. 09, 2023

Convertible Promissory Note Twelve [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 110,000

$ 110,000

Debt instrument interest rate

0%

Debt instrument maturity date

Sep. 20, 2023

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

Short-Term Debt [Line Items]

Debt instrument maturity date

Sep. 20, 2023

Aggregate principal amount of debt

$ 110,000

$ 110,000

SCHEDULE OF PRINCIPAL PAYMENTS

SCHEDULE OF PRINCIPAL PAYMENTS DUE ON CONVERTIBLE PROMISSORY DEBENTURES (Details)	Dec. 31, 2022 USD ($)
Debt Disclosure [Abstract]
2024	$ 2,279,316
Long-Term Debt	$ 2,279,316

SCHEDULE OF CHANGES IN CONVERTI

SCHEDULE OF CHANGES IN CONVERTIBLE NOTES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021	$ 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	1,578,500
Convertible notes payable as of December 31, 2022	2,279,316	700,816
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021	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 as of December 31, 2022	457,380	457,380
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021	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 as of December 31, 2022	60,500	60,500
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021	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 as of December 31, 2022	182,936	182,936
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	220,000
Convertible notes payable as of December 31, 2022	220,000
Convertible Promissory Note Five [Member]
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	110,000
Convertible notes payable as of December 31, 2022	110,000
Convertible Promissory Note Six [Member]
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	110,000
Convertible notes payable as of December 31, 2022	110,000
Convertible Promissory Note Seven [Member]
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	55,000
Convertible notes payable as of December 31, 2022	55,000
Convertible Promissory Note Eight [Member]
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	82,500
Convertible notes payable as of December 31, 2022	82,500
Convertible Promissory Note Nine [Member]
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	341,000
Convertible notes payable as of December 31, 2022	341,000
Convertible Promissory Note Ten [Member]
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	110,000
Convertible notes payable as of December 31, 2022	110,000
Convertible Promissory Note Eleven [Member]
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	82,500
Convertible notes payable as of December 31, 2022	82,500
Convertible Promissory Note Twelve [Member]
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	110,000
Convertible notes payable as of December 31, 2022	110,000
Convertible Promissory Note Thirteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	110,000
Convertible notes payable as of December 31, 2022	110,000
Convertible Promissory Note Fourteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	82,500
Convertible notes payable as of December 31, 2022	82,500
Convertible Promissory Note Fifteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	55,000
Convertible notes payable as of December 31, 2022	55,000
Convertible Promissory Note Sixteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022	110,000
Convertible notes payable as of December 31, 2022	110,000
Convertible Promissory Note Other [Member]
Short-Term Debt [Line Items]
Convertible notes payable, net, as of December 31, 2021
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued in 2022
Convertible notes payable as of December 31, 2022

SCHEDULE OF CHANGES IN NOTE DIS

SCHEDULE OF CHANGES IN NOTE DISCOUNTS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	$ 53,614	$ 97,832
Note discounts in conjunction with extension of convertible note		65,230
accretion of note discounts	(425,993)	(109,448)
Note discounts issued in conjunction with debt	1,015,039
Note discounts as of December 31, 2022	592,660	53,614
Convertible notes payable, net, as of December 31, 2022	$ 1,636,656	$ 647,202
Effective interest rate	19%
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	$ 34,176	$ 73,418
Note discounts in conjunction with extension of convertible note		41,580
accretion of note discounts	(34,176)	(80,822)
Note discounts issued in conjunction with debt
Note discounts as of December 31, 2022		34,176
Convertible notes payable, net, as of December 31, 2022	$ 457,380	$ 423,204
Effective interest rate	7%	11%
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	$ 4,521	$ 5,830
Note discounts in conjunction with extension of convertible note		5,500
accretion of note discounts	(4,521)	(6,809)
Note discounts issued in conjunction with debt
Note discounts as of December 31, 2022		4,521
Convertible notes payable, net, as of December 31, 2022	$ 60,500	$ 55,979
Effective interest rate	7%	11%
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	$ 14,917	$ 18,584
Note discounts in conjunction with extension of convertible note		18,150
accretion of note discounts	(14,917)	(21,817)
Note discounts issued in conjunction with debt
Note discounts as of December 31, 2022		14,917
Convertible notes payable, net, as of December 31, 2022	$ 182,936	$ 168,019
Effective interest rate	8%	12%
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021
Note discounts in conjunction with extension of convertible note
accretion of note discounts	(87,938)
Note discounts issued in conjunction with debt	113,418
Note discounts as of December 31, 2022	25,480
Convertible notes payable, net, as of December 31, 2022	$ 194,520
Effective interest rate	40%
Convertible Promissory Note Five [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021
Note discounts in conjunction with extension of convertible note
accretion of note discounts	(30,308)
Note discounts issued in conjunction with debt	44,786
Note discounts as of December 31, 2022	14,478
Convertible notes payable, net, as of December 31, 2022	$ 95,522
Effective interest rate	28%
Convertible Promissory Note Six [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021
Note discounts in conjunction with extension of convertible note
accretion of note discounts	(28,836)
Note discounts issued in conjunction with debt	44,787
Note discounts as of December 31, 2022	15,951
Convertible notes payable, net, as of December 31, 2022	$ 94,049
Effective interest rate	26%
Convertible Promissory Note Seven [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021
Note discounts in conjunction with extension of convertible note
accretion of note discounts	(13,301)
Note discounts issued in conjunction with debt	22,794
Note discounts as of December 31, 2022	9,493
Convertible notes payable, net, as of December 31, 2022	$ 45,507
Effective interest rate	24%
Convertible Promissory Note Eight [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021
Note discounts in conjunction with extension of convertible note
accretion of note discounts	(18,336)
Note discounts issued in conjunction with debt	34,861
Note discounts as of December 31, 2022	16,525
Convertible notes payable, net, as of December 31, 2022	$ 65,975
Effective interest rate	22%
Convertible Promissory Note Nine [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021
Note discounts in conjunction with extension of convertible note
accretion of note discounts	(70,720)
Note discounts issued in conjunction with debt	140,289
Note discounts as of December 31, 2022	69,569
Convertible notes payable, net, as of December 31, 2022	$ 271,431
Effective interest rate	21%
Convertible Promissory Note Ten [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021
Note discounts in conjunction with extension of convertible note
accretion of note discounts	(32,316)
Note discounts issued in conjunction with debt	64,104
Note discounts as of December 31, 2022	31,788
Convertible notes payable, net, as of December 31, 2022	$ 78,212
Effective interest rate	29%
Convertible Promissory Note Eleven [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021
Note discounts in conjunction with extension of convertible note
accretion of note discounts	(39,994)
Note discounts issued in conjunction with debt	82,500
Note discounts as of December 31, 2022	42,506
Convertible notes payable, net, as of December 31, 2022	$ 39,994
Effective interest rate	48%
Convertible Promissory Note Twelve [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021
Note discounts in conjunction with extension of convertible note
accretion of note discounts	(49,874)
Note discounts issued in conjunction with debt	110,000
Note discounts as of December 31, 2022	60,126
Convertible notes payable, net, as of December 31, 2022	$ 49,874
Effective interest rate	45%
Convertible Promissory Note Thirteen [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021
Note discounts in conjunction with extension of convertible note
accretion of note discounts	(23,671)
Note discounts issued in conjunction with debt	110,000
Note discounts as of December 31, 2022	86,329
Convertible notes payable, net, as of December 31, 2022	$ 23,671
Effective interest rate	22%
Convertible Promissory Note Fourteen [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021
Note discounts in conjunction with extension of convertible note
accretion of note discounts	(12,822)
Note discounts issued in conjunction with debt	82,500
Note discounts as of December 31, 2022	69,678
Convertible notes payable, net, as of December 31, 2022	$ 12,822
Effective interest rate	16%
Convertible Promissory Note Fifteen [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021
Note discounts in conjunction with extension of convertible note
accretion of note discounts	(7,726)
Note discounts issued in conjunction with debt	55,000
Note discounts as of December 31, 2022	47,274
Convertible notes payable, net, as of December 31, 2022	$ 7,726
Effective interest rate	14%
Convertible Promissory Note Sixteen [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021
Note discounts in conjunction with extension of convertible note
accretion of note discounts	(6,537)
Note discounts issued in conjunction with debt	110,000
Note discounts as of December 31, 2022	103,463
Convertible notes payable, net, as of December 31, 2022	$ 6,537
Effective interest rate	6%
Convertible Promissory Note Other [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021
Note discounts in conjunction with extension of convertible note
accretion of note discounts	50,000
Note discounts issued in conjunction with debt
Note discounts as of December 31, 2022	50,000
Convertible notes payable, net, as of December 31, 2022	$ (50,000)
Effective interest rate

CONVERTIBLE PROMISSORY DEBENT_3

CONVERTIBLE PROMISSORY DEBENTURES (Details Narrative) - USD ($)

1 Months Ended

Dec. 22, 2022

Nov. 21, 2022

Nov. 14, 2022

Nov. 09, 2022

Oct. 20, 2022

Sep. 20, 2022

Sep. 09, 2022

Aug. 31, 2022

Jul. 31, 2022

Jun. 22, 2022

Jun. 01, 2022

May 10, 2022

Apr. 28, 2022

Mar. 23, 2022

Oct. 28, 2021

Oct. 22, 2021

Oct. 22, 2021

Oct. 20, 2020

Sep. 17, 2020

Jun. 23, 2020

Jan. 28, 2020

Jan. 28, 2020

Aug. 31, 2022

Jul. 31, 2022

Dec. 31, 2022

Nov. 23, 2022

Dec. 31, 2021

Short-Term Debt [Line Items]

Original issue discount amount

$ 392,883

Convertible Promissory Note Sixteen [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Sep. 09, 2023

Interest percentage

0%

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

Short-Term Debt [Line Items]

Debt conversion, description

110,000 aggregate principal amount of Note due December 22, 2023 based on $1.00 for each $0.90909 paid by Osher

Debt instrument maturity date

Dec. 22, 2023

Aggregate number of warrants to purchase shares

733,333

Exercise price of warrants per share

$ 0.25

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

Debt instrument conversion price per share

$ 0.15

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

Short-Term Debt [Line Items]

Term of warrants

5 years

Convertible Promissory Note Twelve [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Sep. 20, 2023

Interest percentage

0%

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

Short-Term Debt [Line Items]

Debt conversion, description

110,000 aggregate principal amount of Note due September 20, 2023 based on $1.00 for each $0.90909 paid by Osher

Aggregate principal amount of debt

$ 110,000

$ 110,000

Debt instrument maturity date

Sep. 20, 2023

Term of warrants

5 years

Aggregate number of warrants to purchase shares

733,333

Exercise price of warrants per share

$ 0.25

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

Debt instrument conversion price per share

$ 0.15

Convertible Promissory Note Fifteen [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Nov. 14, 2023

Interest percentage

0%

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

Short-Term Debt [Line Items]

Debt conversion, description

55,000 aggregate principal amount of Note due November 14, 2023 based on $1.00 for each $0.90909 paid by Osher

Aggregate principal amount of debt

$ 55,000

Debt instrument maturity date

Nov. 14, 2023

Aggregate number of warrants to purchase shares

366,667

Exercise price of warrants per share

$ 0.25

Proceeds from issuance of convertible debt

$ 50,000

Original issue discount amount

$ 5,000

Debt instrument conversion price per share

$ 0.15

Convertible Promissory Note Fourteen [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Nov. 09, 2023

Interest percentage

0%

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

Short-Term Debt [Line Items]

Debt conversion, description

82,500 aggregate principal amount of Note due November 9, 2023 based on $1.00 for each $0.90909 paid by Brio

Aggregate principal amount of debt

$ 82,500

Debt instrument maturity date

Nov. 09, 2023

Aggregate number of warrants to purchase shares

550,000

Exercise price of warrants per share

$ 0.25

Proceeds from issuance of convertible debt

$ 75,000

Original issue discount amount

$ 7,500

Debt instrument conversion price per share

$ 0.15

Convertible Promissory Note Thirteen [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Oct. 20, 2023

Interest percentage

0%

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

Short-Term Debt [Line Items]

Debt conversion, description

110,000 aggregate principal amount of Note due October 20, 2023 based on $1.00 for each $0.90909 paid by Osher

Aggregate principal amount of debt

$ 110,000

Debt instrument maturity date

Oct. 20, 2023

Term of warrants

5 years

Aggregate number of warrants to purchase shares

733,333

Exercise price of warrants per share

$ 0.25

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

Debt instrument conversion price per share

$ 0.15

Convertible Promissory Note Eleven [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Sep. 09, 2023

Interest percentage

0%

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

Short-Term Debt [Line Items]

Debt conversion, description

82,500 aggregate principal amount of Note due September 9, 2023 based on $1.00 for each $0.90909 paid by Brio

Aggregate principal amount of debt

$ 82,500

Debt instrument maturity date

Sep. 09, 2023

Term of warrants

5 years

Aggregate number of warrants to purchase shares

550,000

Exercise price of warrants per share

$ 0.25

Proceeds from issuance of convertible debt

$ 75,000

Original issue discount amount

$ 7,500

Debt instrument conversion price per share

$ 0.15

Convertible Promissory Note Ten [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Aug. 31, 2023

Interest percentage

0%

0%

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

Short-Term Debt [Line Items]

Debt conversion, description

110,000 aggregate principal amount of Note due August 31, 2023 based on $1.00 for each $0.90909 paid by Osher

Aggregate principal amount of debt

$ 110,000

$ 110,000

Debt instrument maturity date

Aug. 31, 2023

Term of warrants

5 years

5 years

Aggregate number of warrants to purchase shares

733,333

733,333

Exercise price of warrants per share

$ 0.25

$ 0.25

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

$ 10,000

Debt instrument conversion price per share

$ 0.15

$ 0.15

Convertible Promissory Note Nine [Member]

Short-Term Debt [Line Items]

Debt instrument, maturity date, description

July 2023

Interest percentage

0%

0%

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

Short-Term Debt [Line Items]

Debt conversion, description

341,000 aggregate principal amount of Note (total of $310,000 cash was received) due in various dates in July 2023 based on $1.00 for each $0.90909 paid by the noteholder

Aggregate principal amount of debt

$ 341,000

$ 341,000

Term of warrants

5 years

5 years

Aggregate number of warrants to purchase shares

676,936

676,936

Exercise price of warrants per share

$ 0.50

$ 0.50

Proceeds from issuance of convertible debt

$ 310,000

Debt instrument conversion price per share

$ 0.50

$ 0.50

Convertible Promissory Note Eight [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Jun. 22, 2023

Interest 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 Osher

Aggregate principal amount of debt

$ 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

Interest 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 Osher

Aggregate principal amount of debt

$ 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

Interest 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 Brio

Aggregate principal amount of debt

$ 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

Interest 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 Osher

Aggregate principal amount of debt

$ 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

Interest 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 Osher

Aggregate principal amount of debt

$ 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 Brio

Aggregate principal amount of debt

$ 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 Three [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Oct. 20, 2022

Interest percentage

0%

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

Short-Term Debt [Line Items]

Aggregate principal amount of debt

$ 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

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

Aggregate principal amount of debt

$ 181,500

Term of warrants

5 years

Aggregate number of warrants to purchase shares

8,250

Exercise price of warrants per share

$ 30

Proceeds from issuance of convertible debt

$ 165,000

Original issue discount amount

$ 16,500

Debt instrument conversion price per share

$ 0.39

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

Short-Term Debt [Line Items]

Term of warrants

5 years

5 years

Aggregate number of warrants to purchase shares

450,000

450,000

465,366

8,250

Exercise price of warrants per share

$ 1

$ 1

$ 0.59

Debt instrument, maturity date, description

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

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

Debt instrument carrying amount

$ 199,650

$ 717,530

$ 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 Two [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Oct. 20, 2022

Interest percentage

0%

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

Short-Term Debt [Line Items]

Debt conversion, description

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

Aggregate principal amount of debt

$ 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

450,000

10,000

Exercise price of warrants per share

$ 1

$ 1

$ 30

Proceeds from issuance of convertible debt

$ 50,005

$ 50,005

Original issue discount amount

$ 0

Debt instrument conversion price per share

$ 0.39

Debt instrument, maturity date, description

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

une 23, 2021 to October 20, 2021

Debt instrument carrying amount

$ 717,530

$ 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]

Aggregate principal amount of debt

$ 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 One [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Oct. 20, 2022

Interest percentage

0%

0%

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

Short-Term Debt [Line Items]

Debt conversion, description

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

Aggregate principal amount of debt

$ 385,000

$ 385,000

Debt instrument maturity date

Jan. 26, 2021

Term of warrants

5 years

5 years

5 years

5 years

Aggregate number of warrants to purchase shares

450,000

450,000

80,209

80,209

Exercise price of warrants per share

$ 1

$ 1

$ 7

$ 7

Proceeds from issuance of convertible debt

$ 350,005

Original issue discount amount

$ 34,995

$ 34,995

Debt instrument conversion price per share

$ 0.094

$ 0.094

Debt instrument, maturity date, description

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

Debt instrument carrying amount

$ 717,530

$ 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

4,113,083

Exercise price of warrants per share

$ 0.14

$ 0.14

Debt instrument, maturity date, description

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

Interest percentage

8%

8%

Convertible Promissory Note [Member]

Short-Term Debt [Line Items]

Term of warrants

5 years

5 years

Aggregate number of warrants to purchase shares

450,000

450,000

Exercise price of warrants per share

$ 1

$ 1

Debt instrument, maturity date, description

October 20, 2021 to October 20, 2022

Convertible Promissory Note [Member] | Third Party Investor [Member] | Common Stock [Member]

Short-Term Debt [Line Items]

Aggregate number of warrants to purchase shares

968,000

Convertible Promissory Note [Member] | Securities Purchase Agreement [Member] | Third Party Investor [Member]

Short-Term Debt [Line Items]

Debt conversion, description

145,200 aggregate principal amount of Note due November 21, 2023 based on $1.00 for each $0.90909 paid by the previous noteholder

Aggregate principal amount of debt

$ 145,200

$ 145,200

Debt instrument maturity date

Nov. 21, 2023

Term of warrants

5 years

Aggregate number of warrants to purchase shares

968,000

Exercise price of warrants per share

$ 0.25

Proceeds from issuance of convertible debt

$ 132,000

Original issue discount amount

$ 13,200

Debt instrument conversion price per share

$ 0.15

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)		12 Months Ended
	Oct. 22, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2023
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 outstanding		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 issued		38,263,813	37,295,813
Common stock shares outstanding		38,263,813	37,295,813	42,713,325
Proceeds from issuance of common stock			$ 1,865,000
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
Term of warrants	5 years
Exercise price of warrants per share	$ 1
Other expenses		$ 147,720	$ 40,041

SCHEDULE OF OPERATING LEASE COS

SCHEDULE OF OPERATING LEASE COST AND SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating Leases
Operating lease expense	$ 71,676	$ 41,811
Short term lease cost
Total lease expense	71,676	41,811
Operating cash flows from operating leases	72,714	17,866
Cash paid for amounts included in the measurement of lease liabilities	$ 72,714	$ 17,866
Operating lease, weighted average remaining lease term	3 years 8 months 1 day	4 years 8 months 1 day
Weighted-average discount rate - operating leases	10%	10%

SCHEDULE OF MATURITIES OF OPERA

SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Operating Leases
2023	$ 74,895
2024	77,142
2025	79,456
2026	54,225
Total undiscounted cash flows	$ 285,718
Operating lease, weighted average remaining lease term	3 years 8 months 1 day	4 years 8 months 1 day
Weighted-average discount rate	10%	10%
Lease liabilities, current	$ 240,625
Lease liabilities—current	53,200	$ 46,091
Lease liabilities—long-term	187,425	$ 240,625
Lease liabilities—total	240,625
Difference between undiscounted and discounted cash flows	$ 45,093

OPERATING LEASES (Details Narra

OPERATING LEASES (Details Narrative) - USD ($)		12 Months Ended
	May 27, 2021	Dec. 31, 2022	Dec. 31, 2021	Jun. 15, 2021
Lease monthly rent	$ 5,955
Lease expiration date	Sep. 30, 2026
Operating lease right-of-use assets		$ 217,718	$ 262,771
Operating lease liability		240,625
Operating lease cost		$ 71,676	$ 41,811
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) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Accrued payroll and payroll taxes	$ 30,124	$ 1,072
Employment Agreements [Member] | Mr. Joyce [Member]
Related Party Transaction [Line Items]
Annual base salary	$ 455,000
Maximum bonus compensation percentage	50%
Beneficial ownership target percentage	9%
Compensation expense	$ 453,067	496,125
Accrued payroll and payroll taxes			$ 18,542
Employee benefits	25,312	21,704
Employment Agreements [Member] | Chief Technology Officer [Member]
Related Party Transaction [Line Items]
Compensation expense	233,678	259,000
Employee benefits	$ 48,811	$ 31,126

SCHEDULE OF RECONCILIATION OF S

SCHEDULE OF RECONCILIATION OF STATUTORY INCOME TAX RATES AND EFFECTIVE TAX RATE (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Statutory U.S. federal rate	21%	21%
State income tax, net of federal benefit	7%	7%
Permanent differences	7.50%	4%
Valuation allowance	20.50%	24%
Provision for income taxes	0%	0%

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ 1,674,531	$ 1,073,527
Valuation allowance	(1,674,531)	(1,073,527)
Total

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	Dec. 31, 2021 USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carry forwards for Federal and state	$ 1,408,000
Net operating loss carryforwards limitation percentage	80%

SCHEDULE OF ANTI DILUTIVE SECUR

SCHEDULE OF ANTI DILUTIVE SECURITIES (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	26,919,433	13,482,498
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	11,726,940	5,489,940
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	15,192,493	7,992,558

SCHEDULE OF COMPUTATION OF BASI

SCHEDULE OF COMPUTATION OF BASIC AND DILUTED NET INCOME PER SHARE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Net loss attributable to the common stockholders	$ (2,929,817)	$ (3,004,619)
Basic weighted average outstanding shares of common stock	37,396,591	36,396,594
Dilutive effect of options and warrants
Diluted weighted average common stock and common stock equivalents	37,396,591	36,396,594
Basic and diluted	$ (0.08)	$ (0.08)

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Oct. 10, 2022	May 13, 2021
Ms Richa Nand [Member]
Long-Term Purchase Commitment [Line Items]
Annual payment	$ 30,000
Grant restricted stock units	50,000
Mr Jim Dorst [Member]
Long-Term Purchase Commitment [Line Items]
Annual payment	30,000
Grant restricted stock units	50,000
Mr Chris Wetzel [Member]
Long-Term Purchase Commitment [Line Items]
Annual payment	30,000
Grant restricted stock units	$ 50,000
Media Agreement [Member]
Long-Term Purchase Commitment [Line Items]
Payments under agreement		$ 25,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - USD ($)		3 Months Ended
	Mar. 24, 2023	Mar. 31, 2023
Subsequent Event [Line Items]
Description of warrants offered a short term inducement to warrant holders	Company offered a short-term inducement to the Company’s warrant holders in which the Company will issue one share of the Company’s common stock in exchange for each two warrants returned to the Company to be cancelled. All other terms of the original grants remain the same
Total number of warrants exchanged for common stock	8,899,019
Number of shares issued for exchange of warrants	4,449,512
Debt Instrument, Convertible, If-converted Value in Excess of Principal		$ 970,200
Convertible Debt		$ 882,000
Debt conversion, description		January through March 2024 based on $1.00 for each $0.90909 paid by the previous noteholder and
Debt Conversion, Converted Instrument, Warrants or Options Issued		6,468,004
Shares Issued, Price Per Share		$ 0.25
Debt instrument conversion price per share		$ 0.15