Sigyn Therapeutics (SIGY) 10-Q 14 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 10, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	000-55575
Entity Registrant Name	SIGYN THERAPEUTICS, INC.
Entity Central Index Key	0001642159
Entity Tax Identification Number	47-2573116
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	2468 Historic Decatur Road Ste.
Entity Address, Address Line Two	140
Entity Address, City or Town	San Diego
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92106
City Area Code	(619)
Local Phone Number	353-0800
Title of 12(g) Security	Common Stock, $0.0001 Par Value
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		51,536,602

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash	$ 64,584	$ 8,356
Inventories	50,000	50,000
Other current assets	54,287	11,942
Total current assets	168,871	70,298
Property and equipment, net	16,906	22,052
Intangible assets, net		2,100
Operating lease right-of-use assets, net	180,735	217,718
Other assets	20,711	20,711
Total assets	387,223	332,879
Current liabilities:
Accounts payable	361,629	327,517
Accrued payroll and payroll taxes	405,248	30,124
Advance from shareholder	45,000
Short-term convertible notes payable, less unamortized debt issuance costs of $838,084 and $642,660, respectively	2,947,751	1,636,656
Current portion of operating lease liabilities	59,061	53,200
Other current liabilities	1,807	1,197
Total current liabilities	3,820,496	2,048,694
Long-term liabilities:
Operating lease liabilities, net of current portion	142,398	187,425
Total long-term liabilities	142,398	187,425
Total liabilities	3,962,894	2,236,119
Stockholders’ deficit:
Preferred stock, $0.0001 par value, 10,000,000 shares authorized; 1,287 and none shares issued and outstanding at September 30, 2023 and December 31, 2022, respectively
Common stock, $0.0001 par value, 1,000,000,000 shares authorized; 44,236,260 and 38,263,813 shares issued and outstanding at September 30, 2023 and December 31, 2022, respectively	4,424	3,826
Additional paid-in capital	6,585,367	5,288,510
Accumulated deficit	(10,165,462)	(7,195,576)
Total stockholders’ deficit	(3,575,671)	(1,903,240)
Total liabilities and stockholders’ deficit	$ 387,223	$ 332,879

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Unamortized debt issuance costs	$ 838,084	$ 642,660
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	1,287	0
Preferred stock, shares outstanding	1,287	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	44,236,260	38,263,813
Common stock, shares outstanding	44,236,260	38,263,813

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Net revenues
Gross Profit
Operating expenses:
Marketing expenses	51	65	335	446
Stock based compensation	37,500		112,500
Research and development	215,230	133,770	582,232	516,796
General and administrative	390,033	399,812	1,043,014	1,158,435
Total operating expenses	642,814	533,647	1,738,081	1,675,677
Loss from operations	(642,814)	(533,647)	(1,738,081)	(1,675,677)
Other expense:
Modification of warrants	(2,567)		(226,929)
Interest expense	670	70	2,300	102
Interest expense - debt discount	220,854	148,372	1,309,703	309,226
Interest expense - original issuance costs	43,955	44,420	146,731	85,875
Total other expense	262,912	192,862	1,231,805	395,203
Loss before income taxes	(905,726)	(726,509)	(2,969,886)	(2,070,880)
Income taxes
Net loss	$ (905,726)	$ (726,509)	$ (2,969,886)	$ (2,070,880)
Net loss per share, basic	$ (0.02)	$ (0.02)	$ (0.07)	$ (0.06)
Net loss per share, diluted	$ (0.02)	$ (0.02)	$ (0.07)	$ (0.06)
Weighted average number of shares outstanding, basic	44,233,778	37,295,813	42,031,295	37,295,813
Weighted average number of shares outstanding, diluted	44,233,778	37,295,813	42,031,295	37,295,813

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2021		$ 3,730	$ 3,997,445	$ (4,265,759)	$ (264,584)
Beginning balance, shares at Dec. 31, 2021		37,295,803
Warrants issued to third parties in conjunction with debt issuance			162,362		162,362
Amortization of warrants issued in connection with a debt modification			48,699		48,699
Net loss				(678,046)	(678,046)
Ending balance, value at Mar. 31, 2022		$ 3,730	4,208,506	(4,943,805)	(731,569)
Ending balance, shares at Mar. 31, 2022		37,295,803
Beginning balance, value at Dec. 31, 2021		$ 3,730	3,997,445	(4,265,759)	(264,584)
Beginning balance, shares at Dec. 31, 2021		37,295,803
Net loss					(2,070,880)
Ending balance, value at Sep. 30, 2022		$ 3,730	4,590,807	(6,336,639)	(1,742,102)
Ending balance, shares at Sep. 30, 2022		37,295,803
Beginning balance, value at Mar. 31, 2022		$ 3,730	4,208,506	(4,943,805)	(731,569)
Beginning balance, shares at Mar. 31, 2022		37,295,803
Warrants issued to third parties in conjunction with debt issuance			168,991		168,991
Amortization of warrants issued in connection with a debt modification			49,240		49,240
Net loss				(666,325)	(666,325)
Fees associated with filing of Form S-1			(3,498)		(3,498)
Ending balance, value at Jun. 30, 2022		$ 3,730	4,423,239	(5,610,130)	(1,183,161)
Ending balance, shares at Jun. 30, 2022		37,295,803
Warrants issued to third parties in conjunction with debt issuance			157,787		157,787
Amortization of warrants issued in connection with a debt modification			49,781		49,781
Net loss				(726,509)	(726,509)
Fees associated with filing of Form S-1			(40,000)		(40,000)
Ending balance, value at Sep. 30, 2022		$ 3,730	4,590,807	(6,336,639)	(1,742,102)
Ending balance, shares at Sep. 30, 2022		37,295,803
Beginning balance, value at Dec. 31, 2022		$ 3,826	5,288,510	(7,195,576)	(1,903,240)
Beginning balance, shares at Dec. 31, 2022		38,263,813
Warrants issued to third parties in conjunction with debt issuance			578,016		578,016
Net loss				(1,341,036)	(1,341,036)
Fees associated with filing of Form S-1			(5,456)		(5,456)
Beneficial conversion feature in conjunction with debt issuance			303,984		303,984
Stock based compensation			37,500		37,500
Modification of warrants		$ 455	(16,261)		(15,806)
Modification of warrants, shares		4,541,012
Ending balance, value at Mar. 31, 2023		$ 4,281	6,186,293	(8,536,612)	(2,346,038)
Ending balance, shares at Mar. 31, 2023		42,804,825
Beginning balance, value at Dec. 31, 2022		$ 3,826	5,288,510	(7,195,576)	(1,903,240)
Beginning balance, shares at Dec. 31, 2022		38,263,813
Net loss					(2,969,886)
Ending balance, value at Sep. 30, 2023		$ 4,424	6,585,367	(10,165,462)	(3,575,671)
Ending balance, shares at Sep. 30, 2023	1,287	44,236,260
Beginning balance, value at Mar. 31, 2023		$ 4,281	6,186,293	(8,536,612)	(2,346,038)
Beginning balance, shares at Mar. 31, 2023		42,804,825
Net loss				(723,124)	(723,124)
Stock based compensation			37,500		37,500
Modification of warrants		$ 629	(209,185)		(208,556)
Modification of warrants, shares		6,289,105
Conversion of common stock for Series A preferred stock		$ (611)	611
Conversion of common stock for Series A preferred stock, shares	1,215	(6,105,528)
Common stock issued to third parties in conjunction with conversion of debt		$ 124	197,876		198,000
Common stock issued to third parties in conjunction with conversion of debt, shares		1,243,000
Ending balance, value at Jun. 30, 2023		$ 4,423	6,213,095	(9,259,736)	(3,042,218)
Ending balance, shares at Jun. 30, 2023	1,215	44,231,402
Warrants issued to third parties in conjunction with debt issuance			255,692		255,692
Net loss				(905,726)	(905,726)
Beneficial conversion feature in conjunction with debt issuance			81,647		81,647
Stock based compensation			37,500		37,500
Modification of warrants		$ 37	(2,603)		(2,566)
Modification of warrants, shares		366,667
Conversion of common stock for Series A preferred stock		$ (36)	36
Conversion of common stock for Series A preferred stock, shares	72	(361,809)
Ending balance, value at Sep. 30, 2023		$ 4,424	$ 6,585,367	$ (10,165,462)	$ (3,575,671)
Ending balance, shares at Sep. 30, 2023	1,287	44,236,260

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net loss	$ (2,969,886)	$ (2,070,880)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	5,146	5,139
Amortization expense	2,100	2,700
Stock based compensation	112,500
Accretion of debt discount	1,309,703	309,226
Accretion of original issuance costs	146,731	85,875
Modification of warrants	(226,929)
Changes in operating assets and liabilities:
Other current assets	(42,345)	(5,179)
Accounts payable	34,112	266,147
Accrued payroll and payroll taxes	375,124	29,052
Other current liabilities	(1,572)	(555)
Net cash used in operating activities	(1,255,316)	(1,378,475)
Cash flows from investing activities:
Purchase of property and equipment		(860)
Net cash used in investing activities		(860)
Cash flows from financing activities:
Proceeds from short-term convertible notes	1,272,000	1,110,000
Advance from shareholder	45,000
Fees associated with filing of Form S-1	(5,456)	(43,498)
Net cash provided by financing activities	1,311,544	1,066,502
Net (decrease) increase in cash	56,228	(312,833)
Cash at beginning of period	8,356	340,956
Cash at end of period	64,584	28,123
Cash paid during the period for:
Interest
Income taxes
Non-cash investing and financing activities:
Beneficial conversion feature in conjunction with debt issuance	385,631
Warrants issued to third parties in conjunction with debt issuance	833,708	331,353
Original issue discount issued in conjunction with debt	127,200	52,500
Original issue discount issued in conjunction with extension of debt	305,319
Common stock issued to third parties in conjunction with conversion of debt	198,000
Conversion of common stock for Series A preferred stock	647
Amortization of warrants issued in connection with a debt modification		$ 97,939

ORGANIZATION AND PRINCIPAL ACTI

ORGANIZATION AND PRINCIPAL ACTIVITIES	9 Months Ended
	Sep. 30, 2023
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 that creates blood purification technologies to overcome clearly defined limitations in healthcare. Sigyn Therapy™, our lead product candidate, is being advanced to treat life-threatening conditions that are not addressed with market-cleared drug agents. Candidate treatment indications include endotoxemia, sepsis (a leading cause of hospital deaths), community acquired pneumonia (a leading cause of infectious disease deaths), drug-resistant bacterial infections, and emerging pandemic viral threats. Our therapeutic pipeline is comprised of technologies that we have designed to improve the targeted delivery of cancer drug agents. ChemoPrep TM TM TM 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 3,429,516 7,907,351

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2023
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 $ 10,165,462 3,651,625 905,726 2,969,886 726,509 2,070,880 1,255,316 1,378,475 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 for a year from the date of issuance.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2023
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 relate to common stock valuation. 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 $ 51 335 65 446 Research and Development All research and development costs are expensed as incurred. The Company incurred research and development expense of $ 215,230 582,232 133,770 516,796 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 September 30, 2023 and December 31, 2022, 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 September 30, 2023. 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. Property and Equipment Property and equipment are carried at cost and are depreciated on a straight-line basis over the estimated useful lives of the assets, generally five years Intangible Assets Intangible assets consist primarily of website development costs. Our intangible assets are being amortized on a straight-line basis over a period of three years. Impairment of Long-lived Assets We periodically evaluate whether the carrying value of property, equipment and intangible assets has been impaired when circumstances indicate the carrying value of those assets may not be recoverable. The carrying amount is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is not recoverable, the impairment loss is measured as the excess of the asset’s carrying value over its fair value. Our impairment analyses require management to apply judgment in estimating future cash flows as well as asset fair values, including forecasting useful lives of the assets, assessing the probability of different outcomes, and selecting the discount rate that reflects the risk inherent in future cash flows. If the carrying value is not recoverable, we assess the fair value of long-lived assets using commonly accepted techniques, and may use more than one method, including, but not limited to, recent third-party comparable sales and discounted cash flow models. If actual results are not consistent with our assumptions and estimates, or our assumptions and estimates change due to new information, we may be exposed to an impairment charge in the future. As of September 30, 2023 and December 31, 2022, 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 September 30, 2023 and December 31, 2022, 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 its 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 September 30, 2023 and December 31, 2022 and no charges or credits to income for the three and nine months ended September 30, 2023 and 2022. Debt Issue Costs and Debt Discount The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash or equity (such as warrants). These costs are amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed. Any unamortized debt issue costs and debt discount are presented net of the related debt on the consolidated balance sheets. Original Issue Discount For certain convertible debt issued, the Company may provide the debt holder with an original issue discount. The original issue discount would be recorded to debt discount, reducing the face amount of the note and is amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed. Any unamortized original issue discounts are presented net of the related debt on the consolidated balance sheets. If the conversion feature does not qualify for either the derivative treatment or as a beneficial conversion feature, 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, 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 There are no recently issued accounting updates that are expected to have a material impact on the Company’s consolidated financial statements.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2023
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 September 30, 2023 December 31, 2022 Office equipment 5 years $ 30,410 $ 29,041 Computer equipment 3 years 3,157 3,157 Property and equipment, gross 3 years 3,157 3,157 Accumulated depreciation (15,292 ) (10,146 ) Property and equipment, net $ 16,906 $ 22,052 Depreciation expense was $ 1,716 5,146 1,716 5,139

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2023
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 September 30, 2023 December 31, 2022 Website 3 years $ 10,799 $ 10,799 Accumulated amortization (10,799 ) (8,699 ) Intangible assets, net $ - $ 2,100 The Company had amortization expense of $ 300 2,100 900 2,700

CONVERTIBLE PROMISSORY DEBENTUR

CONVERTIBLE PROMISSORY DEBENTURES	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
CONVERTIBLE PROMISSORY DEBENTURES	NOTE 6 – CONVERTIBLE PROMISSORY DEBENTURES Convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE September 30, 2023 December 31, 2022 January 28, 2020 ($564,138) – 0% interest per annum outstanding principal and interest due August 30, 2024 (“Note 1”) $ 564,138 $ 457,380 January 28, 2020 ($ 564,138 0 August 30, 2024 $ 564,138 $ 457,380 June 23, 2020 ($ 74,621 0 August 30, 2024 74,621 60,500 September 17, 2020 ($ 225,377 0 August 30, 2024 16,714 199,650 42,857 225,377 182,936 March 23, 2022 ($ 259,685 0 August 30, 2024 259,685 220,000 April 28, 2022 ($ 127,979 0 August 30, 2024 127,979 110,000 May 10, 2022 ($ 128,020 0 August 30, 2024 128,020 110,000 June 1, 2022 ($ 63,301 0 August 30, 2024 63,301 55,000 June 22, 2022 ($ 94,314 0 August 30, 2024 94,314 82,500 July 2022 ($ 341,000 0 July 2023 16,500 33,000 324,500 341,000 August 31, 2022 ($ 123,200 0 August 30, 2024 123,200 110,000 September 9, 2022 ($ 92,400 0 August 30, 2024 92,400 82,500 September 20, 2022 ($ 123,200 0 August 30, 2024 123,200 110,000 October 20, 2022 ($ 110,000 0 October 20, 2023 110,000 110,000 November 9, 2022 ($ 92,400 0 August 30, 2024 92,400 82,500 November 14, 2022 ($ 55,000 0 November 14, 2023 55,000 55,000 December 22, 2022 ($ 110,000 0 December 22, 2023 110,000 110,000 During the three and nine months ended September 30, 2023 ($ 1,399,200 0 September 1, 2024 181,500 1,210,000 1,217,700 - Total convertible notes payable 3,785,835 2,279,316 Original issue discount (360,290 ) (74,502 ) Beneficial conversion feature (191,842 ) (175,275 ) Debt discount (285,952 ) (392,883 ) Total convertible notes payable $ 2,947,751 $ 1,636,656 Principal payments on convertible promissory debentures are due as follows: SCHEDULE OF PRINCIPAL PAYMENTS DUE ON CONVERTIBLE PROMISSORY DEBENTURES Year ending December 31, 2023 (6 months remaining) $ 599,500 2024 $ 3,186,336 Long-Term Debt $ 3,785,836 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 Note 17 Other Totals 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 Convertible notes payable issued in 2023 106,758 14,121 42,441 39,685 17,979 18,020 8,301 11,814 - 13,200 9,900 13,200 - 9,900 - - 1,399,200 - 1,704,519 Conversion of debt for common stock - - - - - - - - (16,500 ) - - - - - - - (181,500 ) - (198,000 ) Convertible notes payable as of September 30, 2023 $ 564,138 $ 74,621 $ 225,377 $ 259,685 $ 127,979 $ 128,020 $ 63,301 $ 94,314 $ 324,500 $ 123,200 $ 92,400 $ 123,200 $ 110,000 $ 92,400 $ 55,000 $ 110,000 $ 1,217,700 $ - $ 3,785,835 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 Note 17 Other Totals Note discounts as of December 31, 2021 34,176 4,521 14,917 - - - - - - - - - - - - - - - 53,614 Note discounts issued in conjunction with debt in 2022 - - - 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 ) 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 $ 642,660 Note discounts issued in conjunction with debt in 2023 106,758 14,121 42,441 39,685 17,979 18,020 8,301 11,814 - 13,200 9,900 13,200 - 9,900 - - 1,346,539 - 1,651,858 2023 accretion of note discounts (4,680 ) (619 ) (1,860 ) (27,220 ) (15,267 ) (16,741 ) (9,857 ) (17,043 ) (69,569 ) (32,367 ) (42,939 ) (60,705 ) (79,756 ) (60,250 ) (39,877 ) (79,754 ) (847,930 ) (50,000 ) (1,456,434 ) Note discounts as of September 30, 2023 $ 102,078 $ 13,502 $ 40,581 $ 37,945 $ 17,190 $ 17,230 $ 7,937 $ 11,296 $ - $ 12,621 $ 9,467 $ 12,621 $ 6,573 $ 19,328 $ 7,397 $ 23,709 $ 498,609 $ - $ 838,084 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 Convertible notes payable, net, as of September 30, 2023 $ 462,060 $ 61,119 $ 184,796 $ 221,740 $ 110,789 $ 110,790 $ 55,364 $ 83,018 $ 324,500 $ 110,579 $ 82,933 $ 110,579 $ 103,427 $ 73,072 $ 47,603 $ 86,291 $ 719,091 $ - $ 2,947,751 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 % 2023 Effective interest rate 1 % 1 % 1 % 10 % 12 % 13 % 16 % 18 % 21 % 26 % 46 % 49 % 73 % 65 % 73 % 73 % 70 % - 38 % Current Noteholders 2023 Notes – $1,399,200 (Note 17) During the nine months ended September 30, 2023, the Company entered into an Original Issue Discount Senior Convertible Debentures (the “2023 Notes”) with third party investors totaling (i) $ 1,399,200 January 2024 through September 1, 2024 five 9,328,010 0.25 1,272,000 127,200 0.15 On June 2, 2023, a third party investor elected to convert $ 181,500 1,210,000 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 (“Osher”) of (i) $ 110,000 December 22, 2023 five 733,333 0.25 100,000 10,000 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 (“Osher”) of (i) $ 55,000 November 14, 2023 five 366,667 0.25 50,000 5,000 0.15 Brio – $92,400 (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 (“Brio”) of (i) $ 82,500 November 9, 2023 five 550,000 0.25 75,000 7,500 0.15 On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 9,900 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 (“Osher”) of (i) $ 110,000 October 20, 2023 733,333 0.25 100,000 10,000 0.15 Osher – $123,200 (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 (“Osher”) of (i) $ 110,000 September 20, 2023 five 733,333 0.25 100,000 10,000 0.15 On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 13,200 Brio – $92,400 (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. (“Brio”) of (i) $ 82,500 September 9, 2023 550,000 0.25 75,000 7,500 0.15 On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 9,900 Osher – $123,200 (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 (“Osher”) of (i) $ 110,000 August 31, 2023 733,333 0.25 100,000 10,000 0.15 On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 13,200 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 July 2023 based on $1.00 for each $0.90909 paid by the noteholder five 676,936 0.50 0.50 The Company has not repaid these convertible notes and the convertible notes are now in default. In October 2023, the noteholders converted their debentures in exchange for the issuance of 649,000 On June 2, 2023, a third party investor elected to convert $ 16,500 33,000 Osher – $94,314 (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 (“Osher”) of (i) $ 82,500 June 22, 2023 165,000 0.50 75,000 7,500 0.50 On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $11,814. Osher – $63,301 (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 (“Osher”) of (i) $ 55,000 June 1, 2023 five 110,000 0.50 50,000 5,000 0.50 On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 8,301 Brio – $128,020 (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. (“Brio”) of (i) $ 110,000 May 10, 2023 220,000 0.50 100,000 10,000 0.50 On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 18,020 Osher – $127,979 (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 (“Osher”) of (i) $ 110,000 April 28, 2023 220,000 0.50 100,000 10,000 0.50 On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 17,979 Osher – $129,721 (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 (“Osher”) of (i) $ 110,000 March 23, 2023 five 220,000 0.50 100,000 10,000 0.50 On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 19,721 Brio – $129,964 (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. (“Brio”) of (i) $ 110,000 March 23, 2023 five 220,000 0.50 100,000 10,000 0.50 On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 19,964 Osher – $225,377 (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 (“Osher”) of (i) $181,500 aggregate principal amount of Original Issue Discount Senior Convertible Debenture (the “Note”) due September 30, 2021, based on $1.00 for each $0.90909 paid by Osher five 8,250 30.00 165,000 16,500 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 On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 42,441 Osher – $74,621 (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 (“Osher”) of (i) $ 50,000 June 23, 2021 five 10,000 30.00 50,005 0 0.39 The Company and Osher amended the convertible debt agreement as follows on October 20, 2020: ● The parties amended the Note for the aggregate principal amount from $ 50,000 55,000 50,005 4,995 ● The parties amended the Warrants dated June 23, 2020, for the number of warrant shares from 10,000 141,020 0.59 ● The parties amended the Note for the maturity date from June 23, 2021 to October 20, 2021 On October 22, 2021, the Company and Osher amended convertible debt agreements as follows (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 On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 14,121 Osher – $564,138 (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 (“Osher”) of (i) $ 385,000 January 26, 2021 five 80,209 7.00 350,005 34,995 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 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. On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 106,758 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 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, 2023. No changes occurred related to these notes during the period covered by this Form 10-Q.

ADVANCE FROM SHAREHOLDER

ADVANCE FROM SHAREHOLDER	9 Months Ended
	Sep. 30, 2023
Advance From Shareholder
ADVANCE FROM SHAREHOLDER	NOTE 7 – ADVANCE FROM SHAREHOLDER The Company borrows funds from the Company’s CEO for working capital purposes from time to time. The Company has recorded the principal balance due of $ 45,000 0 45,000 0 no

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 8 – STOCKHOLDERS’ DEFICIT Preferred Stock The Company authorized 10,000,000 0.0001 1,287 none During fiscal 2023, holders of 6,467,337 1,287 Each Series A Convertible Preferred Share converts into one thousand (1,000) shares of the Company’s common stock Rights and Privileges Rights - Voting Rights - Rank - Conversion Rights - Redemption Rights – Common Stock The Company has authorized 1,000,000,000 0.0001 44,236,260 38,263,813 During the nine months ended September 30, 2023, a total of 22,393,561 11,196,784 On June 2, 2023, a third party investor elected to convert the aggregate principal amount of two Notes of $ 198,000 1,243,000 Restricted Stock Units 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”). Effective January 1, 2023, each Director shall receive an annual grant of restricted stock units of $ 50,000 37,500 112,500 Warrants In accordance with ASC 718-20, Compensation – Stock Compensation 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. A total of 22,393,561 11,196,784 226,929 On October 22, 2021, the Company and Osher amended convertible debt agreements for the maturity date from October 20, 2021 to October 20, 2022 450,000 450,000 197,501 1.00 0 0 49,240 97,939

OPERATING LEASES

OPERATING LEASES	9 Months Ended
	Sep. 30, 2023
Operating Leases
OPERATING LEASES	NOTE 9 – OPERATING LEASES On May 27, 2021, the Company entered into a sixty-three month lease for its corporate office at $ 6,134 287,805 287,805 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 2023 2022 2023 2022 Nine Months ended September 30, Three Months ended September 30, 2023 2022 2023 2022 Operating lease expense $ 53,757 $ 53,757 $ 17,919 $ 17,919 Short term lease cost $ - $ - $ - $ - Total lease expense $ 53,757 $ 53,757 $ 17,919 $ 17,919 In accordance with ASC 842, other information related to leases was as follows: Nine Months ended September 30, 2023 2022 Operating cash flows from operating leases $ 55,941 $ 54,312 Cash paid for amounts included in the measurement of lease liabilities $ 55,941 $ 54,312 Weighted-average remaining lease term—operating leases 2.92 3.92 Weighted-average discount rate—operating leases 10 % 10 % In accordance with ASC 842, maturities of operating lease liabilities as of September 30, 2023 were as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES Operating Year ending: Lease 2023 (remaining 3 months) $ 18,954 2024 77,142 2025 79,456 2026 54,224 Total undiscounted cash flows $ 229,776 Reconciliation of lease liabilities: Weighted-average remaining lease terms 2.92 Weighted-average discount rate 10 % Present values $ 201,459 Lease liabilities—current 59,061 Lease liabilities—long-term 142,398 Lease liabilities—total $ 201,459 Difference between undiscounted and discounted cash flows $ 28,317 Operating lease cost was $ 17,919 53,757 17,919 53,757

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 10 – RELATED PARTY TRANSACTIONS Other than as set forth below, and as disclosed in Notes 7 and 8, 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 9 113,750 113,750 345,585 174,960 98,141 31,043 339,317 31,043 On April 1, 2023, the Company entered into an Employment Agreement with Dr. Annette Marleau whereby Dr. Marleau became the Company’s Chief Scientific Officer. Dr. Marleau receives an annual base salary of $ 300,000 3 40 75,000 37,500 151,610 37,500 0 0 Sigyn had no employment agreement with its CTO but still incurred compensation on behalf of the CTO. The Company incurred compensation expense of $ 60,000 60,000 183,288 103,288 53,562 173,678 16,305

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2023
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 2023 2022 2023 2022 For the Nine Months Ended For the Three Months Ended 2023 2022 2023 2022 Convertible notes payable 21,847,405 9,386,463 21,847,405 9,386,463 Restricted stock units 515,268 - 171,756 - Warrants to purchase shares 2,126,669 11,841,160 2,126,669 11,841,160 Total potentially dilutive shares 24,489,342 21,227,623 24,145,830 21,227,623 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 2023 2022 2023 2022 Nine Months Ended September 30, Three Months Ended September 30, 2023 2022 2023 2022 Net loss attributable to the common stockholders $ (2,969,886 ) $ (2,070,880 ) $ (905,726 ) $ (726,509 ) Basic weighted average outstanding shares of common stock 42,031,295 37,295,813 44,233,778 37,295,813 Dilutive effect of options and warrants - - - - Diluted weighted average common stock and common stock equivalents 42,031,295 37,295,813 44,233,778 37,295,813 Loss per share: Basic and diluted $ (0.07 ) $ (0.06 ) $ (0.02 ) $ (0.02 )

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2023
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. 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	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS The Company evaluated all events or transactions that occurred after September 30, 2023 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 September 30, 2023, except for the following: In October 2023, the holders of $ 1,322,200 0.18 7,300,342

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2023
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 relate to common stock valuation. 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 $ 51 335 65 446
Research and Development	Research and Development All research and development costs are expensed as incurred. The Company incurred research and development expense of $ 215,230 582,232 133,770 516,796
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 September 30, 2023 and December 31, 2022, 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 September 30, 2023. 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.
Property and Equipment	Property and Equipment Property and equipment are carried at cost and are depreciated on a straight-line basis over the estimated useful lives of the assets, generally five years
Intangible Assets	Intangible Assets Intangible assets consist primarily of website development costs. Our intangible assets are being amortized on a straight-line basis over a period of three years.
Impairment of Long-lived Assets	Impairment of Long-lived Assets We periodically evaluate whether the carrying value of property, equipment and intangible assets has been impaired when circumstances indicate the carrying value of those assets may not be recoverable. The carrying amount is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is not recoverable, the impairment loss is measured as the excess of the asset’s carrying value over its fair value. Our impairment analyses require management to apply judgment in estimating future cash flows as well as asset fair values, including forecasting useful lives of the assets, assessing the probability of different outcomes, and selecting the discount rate that reflects the risk inherent in future cash flows. If the carrying value is not recoverable, we assess the fair value of long-lived assets using commonly accepted techniques, and may use more than one method, including, but not limited to, recent third-party comparable sales and discounted cash flow models. If actual results are not consistent with our assumptions and estimates, or our assumptions and estimates change due to new information, we may be exposed to an impairment charge in the future. As of September 30, 2023 and December 31, 2022, 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 September 30, 2023 and December 31, 2022, 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 its 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 September 30, 2023 and December 31, 2022 and no charges or credits to income for the three and nine months ended September 30, 2023 and 2022. Debt Issue Costs and Debt Discount The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash or equity (such as warrants). These costs are amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed. Any unamortized debt issue costs and debt discount are presented net of the related debt on the consolidated balance sheets. Original Issue Discount For certain convertible debt issued, the Company may provide the debt holder with an original issue discount. The original issue discount would be recorded to debt discount, reducing the face amount of the note and is amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed. Any unamortized original issue discounts are presented net of the related debt on the consolidated balance sheets. If the conversion feature does not qualify for either the derivative treatment or as a beneficial conversion feature, 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,
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 There are no recently issued accounting updates that are expected to have a material impact on the Company’s consolidated financial statements.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2023
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 September 30, 2023 December 31, 2022 Office equipment 5 years $ 30,410 $ 29,041 Computer equipment 3 years 3,157 3,157 Property and equipment, gross 3 years 3,157 3,157 Accumulated depreciation (15,292 ) (10,146 ) Property and equipment, net $ 16,906 $ 22,052

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	Intangible assets consisted of the following as of: SCHEDULE OF INTANGIBLE ASSETS Estimated life September 30, 2023 December 31, 2022 Website 3 years $ 10,799 $ 10,799 Accumulated amortization (10,799 ) (8,699 ) Intangible assets, net $ - $ 2,100

CONVERTIBLE PROMISSORY DEBENT_2

CONVERTIBLE PROMISSORY DEBENTURES (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE NOTES PAYABLE	Convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE September 30, 2023 December 31, 2022 January 28, 2020 ($564,138) – 0% interest per annum outstanding principal and interest due August 30, 2024 (“Note 1”) $ 564,138 $ 457,380 January 28, 2020 ($ 564,138 0 August 30, 2024 $ 564,138 $ 457,380 June 23, 2020 ($ 74,621 0 August 30, 2024 74,621 60,500 September 17, 2020 ($ 225,377 0 August 30, 2024 16,714 199,650 42,857 225,377 182,936 March 23, 2022 ($ 259,685 0 August 30, 2024 259,685 220,000 April 28, 2022 ($ 127,979 0 August 30, 2024 127,979 110,000 May 10, 2022 ($ 128,020 0 August 30, 2024 128,020 110,000 June 1, 2022 ($ 63,301 0 August 30, 2024 63,301 55,000 June 22, 2022 ($ 94,314 0 August 30, 2024 94,314 82,500 July 2022 ($ 341,000 0 July 2023 16,500 33,000 324,500 341,000 August 31, 2022 ($ 123,200 0 August 30, 2024 123,200 110,000 September 9, 2022 ($ 92,400 0 August 30, 2024 92,400 82,500 September 20, 2022 ($ 123,200 0 August 30, 2024 123,200 110,000 October 20, 2022 ($ 110,000 0 October 20, 2023 110,000 110,000 November 9, 2022 ($ 92,400 0 August 30, 2024 92,400 82,500 November 14, 2022 ($ 55,000 0 November 14, 2023 55,000 55,000 December 22, 2022 ($ 110,000 0 December 22, 2023 110,000 110,000 During the three and nine months ended September 30, 2023 ($ 1,399,200 0 September 1, 2024 181,500 1,210,000 1,217,700 - Total convertible notes payable 3,785,835 2,279,316 Original issue discount (360,290 ) (74,502 ) Beneficial conversion feature (191,842 ) (175,275 ) Debt discount (285,952 ) (392,883 ) Total convertible notes payable $ 2,947,751 $ 1,636,656
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, 2023 (6 months remaining) $ 599,500 2024 $ 3,186,336 Long-Term Debt $ 3,785,836
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 Note 17 Other Totals 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 Convertible notes payable issued in 2023 106,758 14,121 42,441 39,685 17,979 18,020 8,301 11,814 - 13,200 9,900 13,200 - 9,900 - - 1,399,200 - 1,704,519 Conversion of debt for common stock - - - - - - - - (16,500 ) - - - - - - - (181,500 ) - (198,000 ) Convertible notes payable as of September 30, 2023 $ 564,138 $ 74,621 $ 225,377 $ 259,685 $ 127,979 $ 128,020 $ 63,301 $ 94,314 $ 324,500 $ 123,200 $ 92,400 $ 123,200 $ 110,000 $ 92,400 $ 55,000 $ 110,000 $ 1,217,700 $ - $ 3,785,835
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 Note 17 Other Totals Note discounts as of December 31, 2021 34,176 4,521 14,917 - - - - - - - - - - - - - - - 53,614 Note discounts issued in conjunction with debt in 2022 - - - 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 ) 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 $ 642,660 Note discounts issued in conjunction with debt in 2023 106,758 14,121 42,441 39,685 17,979 18,020 8,301 11,814 - 13,200 9,900 13,200 - 9,900 - - 1,346,539 - 1,651,858 2023 accretion of note discounts (4,680 ) (619 ) (1,860 ) (27,220 ) (15,267 ) (16,741 ) (9,857 ) (17,043 ) (69,569 ) (32,367 ) (42,939 ) (60,705 ) (79,756 ) (60,250 ) (39,877 ) (79,754 ) (847,930 ) (50,000 ) (1,456,434 ) Note discounts as of September 30, 2023 $ 102,078 $ 13,502 $ 40,581 $ 37,945 $ 17,190 $ 17,230 $ 7,937 $ 11,296 $ - $ 12,621 $ 9,467 $ 12,621 $ 6,573 $ 19,328 $ 7,397 $ 23,709 $ 498,609 $ - $ 838,084 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 Convertible notes payable, net, as of September 30, 2023 $ 462,060 $ 61,119 $ 184,796 $ 221,740 $ 110,789 $ 110,790 $ 55,364 $ 83,018 $ 324,500 $ 110,579 $ 82,933 $ 110,579 $ 103,427 $ 73,072 $ 47,603 $ 86,291 $ 719,091 $ - $ 2,947,751 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 % 2023 Effective interest rate 1 % 1 % 1 % 10 % 12 % 13 % 16 % 18 % 21 % 26 % 46 % 49 % 73 % 65 % 73 % 73 % 70 % - 38 %

OPERATING LEASES (Tables)

OPERATING LEASES (Tables)	9 Months Ended
	Sep. 30, 2023
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 2023 2022 2023 2022 Nine Months ended September 30, Three Months ended September 30, 2023 2022 2023 2022 Operating lease expense $ 53,757 $ 53,757 $ 17,919 $ 17,919 Short term lease cost $ - $ - $ - $ - Total lease expense $ 53,757 $ 53,757 $ 17,919 $ 17,919 In accordance with ASC 842, other information related to leases was as follows: Nine Months ended September 30, 2023 2022 Operating cash flows from operating leases $ 55,941 $ 54,312 Cash paid for amounts included in the measurement of lease liabilities $ 55,941 $ 54,312 Weighted-average remaining lease term—operating leases 2.92 3.92 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 September 30, 2023 were as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES Operating Year ending: Lease 2023 (remaining 3 months) $ 18,954 2024 77,142 2025 79,456 2026 54,224 Total undiscounted cash flows $ 229,776 Reconciliation of lease liabilities: Weighted-average remaining lease terms 2.92 Weighted-average discount rate 10 % Present values $ 201,459 Lease liabilities—current 59,061 Lease liabilities—long-term 142,398 Lease liabilities—total $ 201,459 Difference between undiscounted and discounted cash flows $ 28,317

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2023
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 2023 2022 2023 2022 For the Nine Months Ended For the Three Months Ended 2023 2022 2023 2022 Convertible notes payable 21,847,405 9,386,463 21,847,405 9,386,463 Restricted stock units 515,268 - 171,756 - Warrants to purchase shares 2,126,669 11,841,160 2,126,669 11,841,160 Total potentially dilutive shares 24,489,342 21,227,623 24,145,830 21,227,623
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 2023 2022 2023 2022 Nine Months Ended September 30, Three Months Ended September 30, 2023 2022 2023 2022 Net loss attributable to the common stockholders $ (2,969,886 ) $ (2,070,880 ) $ (905,726 ) $ (726,509 ) Basic weighted average outstanding shares of common stock 42,031,295 37,295,813 44,233,778 37,295,813 Dilutive effect of options and warrants - - - - Diluted weighted average common stock and common stock equivalents 42,031,295 37,295,813 44,233,778 37,295,813 Loss per share: Basic and diluted $ (0.07 ) $ (0.06 ) $ (0.02 ) $ (0.02 )

ORGANIZATION AND PRINCIPAL AC_2

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details Narrative) - USD ($)		9 Months Ended
	Oct. 19, 2020	Sep. 30, 2023	Sep. 30, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Converted liabilities		$ 198,000
Share Exchange Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of common stock outstanding	75%
Converted liabilities	$ 3,429,516
Conversion shares	7,907,351
Share Exchange Agreement [Member] | Sigyn Stockholders [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of acquisition ownership interest	75%
Share Exchange Agreement [Member] | Issued and Outstanding Shares [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of acquisition ownership interest	100%

BASIS OF PRESENTATION (Details

BASIS OF PRESENTATION (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 10,165,462						$ 10,165,462		$ 7,195,576
Working capital	3,651,625						3,651,625
Net loss	$ 905,726	$ 723,124	$ 1,341,036	$ 726,509	$ 666,325	$ 678,046	2,969,886	$ 2,070,880
Net cash provided by used in operating activities							$ 1,255,316	$ 1,378,475

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Accounting Policies [Abstract]
Cash FDIC insured amount	$ 250,000		$ 250,000
Advertising expenses	51	$ 65	335	$ 446
Research and development expense	$ 215,230	$ 133,770	$ 582,232	$ 516,796
Property and equipment, useful life	5 years		5 years

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Accumulated depreciation	$ (15,292)	$ (10,146)
Property and equipment, net	16,906	22,052
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 30,410	29,041
Estimated useful life	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 3,157	$ 3,157
Estimated useful life	3 years

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,716	$ 1,716	$ 5,146	$ 5,139

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Website	$ 10,799	$ 10,799
Intangible assets amortization period	3 years
Accumulated amortization	$ (10,799)	(8,699)
Intangible assets, net		$ 2,100

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 300	$ 900	$ 2,100	$ 2,700

SCHEDULE OF CONVERTIBLE NOTES P

SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 22, 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	Dec. 31, 2021	Sep. 17, 2020	Jun. 23, 2020	Jan. 28, 2020
Short-Term Debt [Line Items]
Convertible notes payable	$ 3,785,835	$ 2,279,316														$ 700,816
Original issue discount	(360,290)	(74,502)
Beneficial conversion feature	(191,842)	(175,275)
Debt discount	(285,952)	(392,883)
Total convertible notes payable	2,947,751	1,636,656
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Convertible notes payable	564,138	457,380														457,380			$ 564,138
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Convertible notes payable	74,621	60,500														60,500		$ 74,621
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Convertible notes payable	225,377	182,936														182,936	$ 225,377
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Convertible notes payable	259,685	220,000													$ 259,685
Convertible Promissory Note Five [Member]
Short-Term Debt [Line Items]
Convertible notes payable	127,979	110,000												$ 127,979
Convertible Promissory Note Six [Member]
Short-Term Debt [Line Items]
Convertible notes payable	128,020	110,000											$ 128,020
Convertible Promissory Note Seven [Member]
Short-Term Debt [Line Items]
Convertible notes payable	63,301	55,000										$ 63,301
Convertible Promissory Note Eight [Member]
Short-Term Debt [Line Items]
Convertible notes payable	94,314	82,500									$ 94,314
Convertible Promissory Note Nine [Member]
Short-Term Debt [Line Items]
Convertible notes payable	324,500	341,000								$ 341,000
Convertible Promissory Note Ten [Member]
Short-Term Debt [Line Items]
Convertible notes payable	123,200	110,000							$ 123,200
Convertible Promissory Note Eleven [Member]
Short-Term Debt [Line Items]
Convertible notes payable	92,400	82,500						$ 92,400
Convertible Promissory Note Twelve [Member]
Short-Term Debt [Line Items]
Convertible notes payable	123,200	110,000					$ 123,200
Convertible Promissory Note Thirteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	110,000	110,000				$ 110,000
Convertible Promissory Note Fourteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	92,400	82,500			$ 92,400
Convertible Promissory Note Fifteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	55,000	55,000		$ 55,000
Convertible Promissory Note Sixteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	110,000	110,000	$ 110,000
Convertible Promissory Note Seventeen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	$ 1,217,700

SCHEDULE OF CONVERTIBLE NOTES_2

SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) (Parenthetical) - USD ($)																					1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 02, 2023	Dec. 22, 2022	Dec. 22, 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	Sep. 17, 2020	Jun. 23, 2020	Jan. 28, 2020	Aug. 31, 2022	Sep. 30, 2023	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Convertible notes payable	$ 3,785,835																					$ 3,785,835	$ 3,785,835	$ 2,279,316	$ 700,816
Convertible notes payable																							1,704,519	1,578,500
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Convertible notes payable	564,138																			$ 564,138		564,138	564,138	457,380	457,380
Debt instrument interest rate																				0%
Debt instrument maturity date																				Aug. 30, 2024
Convertible notes payable																							106,758
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Convertible notes payable	74,621																		$ 74,621			74,621	74,621	60,500	60,500
Debt instrument interest rate																			0%
Debt instrument maturity date																			Aug. 30, 2024
Convertible notes payable																							14,121
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Convertible notes payable	225,377																	$ 225,377				225,377	225,377	182,936	182,936
Debt instrument interest rate																		0%
Debt instrument maturity date																		Aug. 30, 2024
Convertible notes payable																							42,441
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	259,685															$ 259,685						259,685	259,685	220,000
Debt instrument interest rate																0%
Debt instrument maturity date																Aug. 30, 2024
Convertible notes payable																							39,685	220,000
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	127,979														$ 127,979							127,979	127,979	110,000
Debt instrument interest rate															0%
Debt instrument maturity date															Aug. 30, 2024
Convertible notes payable																							17,979	110,000
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	128,020													$ 128,020								128,020	128,020	110,000
Debt instrument interest rate														0%
Debt instrument maturity date														Aug. 30, 2024
Convertible notes payable																							18,020	110,000
Convertible Promissory Note Seven [Member]
Short-Term Debt [Line Items]
Convertible notes payable	63,301												$ 63,301									63,301	63,301	55,000
Debt instrument interest rate													0%
Debt instrument maturity date													Aug. 30, 2024
Convertible notes payable																							8,301	55,000
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	94,314											$ 94,314										94,314	94,314	82,500
Debt instrument interest rate												0%
Debt instrument maturity date												Aug. 30, 2024
Convertible notes payable																							11,814	82,500
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	324,500										$ 341,000											324,500	324,500	341,000
Debt instrument interest rate											0%
Aggregate principal amount of debt		$ 16,500
Debt conversion converted instrument shares		33,000
Debt instrument maturity period											July 2023
Convertible notes payable																								341,000
Convertible Promissory Note Nine [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Aggregate principal amount of debt		$ 16,500									$ 341,000
Convertible Promissory Note Ten [Member]
Short-Term Debt [Line Items]
Convertible notes payable	123,200									$ 123,200											$ 123,200	123,200	123,200	110,000
Debt instrument interest rate										0%											0%
Debt instrument maturity date																					Aug. 30, 2024
Convertible notes payable																							13,200	110,000
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	92,400								$ 92,400													92,400	92,400	82,500
Debt instrument maturity date									Aug. 30, 2024
Convertible notes payable																							9,900	82,500
Convertible Promissory Note Twelve [Member]
Short-Term Debt [Line Items]
Convertible notes payable	123,200							$ 123,200														123,200	123,200	110,000
Debt instrument interest rate								0%
Debt instrument maturity date								Aug. 30, 2024
Convertible notes payable																							13,200	110,000
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
Convertible Promissory Note Thirteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	110,000						$ 110,000															110,000	110,000	110,000
Debt instrument interest rate							0%
Debt instrument maturity date							Oct. 20, 2023
Convertible notes payable																								110,000
Convertible Promissory Note Thirteen [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Debt instrument maturity date							Oct. 20, 2023
Aggregate principal amount of debt							$ 110,000
Convertible Promissory Note Fourteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	92,400					$ 92,400																92,400	92,400	82,500
Debt instrument interest rate						0%
Debt instrument maturity date						Aug. 30, 2024
Convertible notes payable																							9,900	82,500
Convertible Promissory Note Fourteen [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Debt instrument maturity date						Nov. 09, 2023
Aggregate principal amount of debt						$ 82,500
Convertible Promissory Note Fifteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	55,000				$ 55,000																	55,000	55,000	55,000
Debt instrument interest rate					0%
Debt instrument maturity date					Nov. 14, 2023
Convertible notes payable																								55,000
Convertible Promissory Note Fifteen [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Debt instrument maturity date					Nov. 14, 2023
Aggregate principal amount of debt					$ 55,000
Convertible Promissory Note Sixteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	110,000		$ 110,000	$ 110,000																		110,000	110,000	110,000
Debt instrument interest rate			0%	0%
Debt instrument maturity date				Dec. 22, 2023
Convertible notes payable																								110,000
Convertible Promissory Note Sixteen [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Debt instrument maturity date			Dec. 22, 2023
Aggregate principal amount of debt			$ 110,000	$ 110,000
Convertible Promissory Note Seventeen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	$ 1,217,700																					$ 1,217,700	$ 1,217,700
Debt instrument interest rate	0%																					0%	0%
Debt instrument maturity date	Sep. 01, 2024
Aggregate principal amount of debt		$ 181,500
Debt conversion converted instrument shares		1,210,000
Convertible notes payable																						$ 1,399,200	$ 1,399,200
Convertible Promissory Note Seventeen [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Debt instrument maturity date	Sep. 01, 2024
Aggregate principal amount of debt	$ 1,399,200	$ 181,500																				$ 1,399,200	$ 1,399,200
Debt instrument maturity period	January 2024 through September 1, 2024 based on $1.00 for each $0.90909 paid by the previous noteholder

SCHEDULE OF PRINCIPAL PAYMENTS

SCHEDULE OF PRINCIPAL PAYMENTS DUE ON CONVERTIBLE PROMISSORY DEBENTURES (Details)	Sep. 30, 2023 USD ($)
Debt Disclosure [Abstract]
2023 (6 months remaining)	$ 599,500
2024	3,186,336
Long-Term Debt	$ 3,785,836

SCHEDULE OF CHANGES IN CONVERTI

SCHEDULE OF CHANGES IN CONVERTIBLE NOTES (Details) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022		$ 2,279,316	$ 700,816
Convertible notes payable issued in 2023		1,704,519	1,578,500
Conversion of debt for common stock		(198,000)
Convertible notes payable as of September 30, 2023	$ 3,785,835	3,785,835	2,279,316
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022		457,380	457,380
Convertible notes payable issued in 2023		106,758
Conversion of debt for common stock
Convertible notes payable as of September 30, 2023	564,138	564,138	457,380
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022		60,500	60,500
Convertible notes payable issued in 2023		14,121
Conversion of debt for common stock
Convertible notes payable as of September 30, 2023	74,621	74,621	60,500
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022		182,936	182,936
Convertible notes payable issued in 2023		42,441
Conversion of debt for common stock
Convertible notes payable as of September 30, 2023	225,377	225,377	182,936
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022		220,000
Convertible notes payable issued in 2023		39,685	220,000
Conversion of debt for common stock
Convertible notes payable as of September 30, 2023	259,685	259,685	220,000
Convertible Promissory Note Five [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022		110,000
Convertible notes payable issued in 2023		17,979	110,000
Conversion of debt for common stock
Convertible notes payable as of September 30, 2023	127,979	127,979	110,000
Convertible Promissory Note Six [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022		110,000
Convertible notes payable issued in 2023		18,020	110,000
Conversion of debt for common stock
Convertible notes payable as of September 30, 2023	128,020	128,020	110,000
Convertible Promissory Note Seven [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022		55,000
Convertible notes payable issued in 2023		8,301	55,000
Conversion of debt for common stock
Convertible notes payable as of September 30, 2023	63,301	63,301	55,000
Convertible Promissory Note Eight [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022		82,500
Convertible notes payable issued in 2023		11,814	82,500
Conversion of debt for common stock
Convertible notes payable as of September 30, 2023	94,314	94,314	82,500
Convertible Promissory Note Nine [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022		341,000
Convertible notes payable issued in 2023			341,000
Conversion of debt for common stock		(16,500)
Convertible notes payable as of September 30, 2023	324,500	324,500	341,000
Convertible Promissory Note Ten [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022		110,000
Convertible notes payable issued in 2023		13,200	110,000
Conversion of debt for common stock
Convertible notes payable as of September 30, 2023	123,200	123,200	110,000
Convertible Promissory Note Eleven [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022		82,500
Convertible notes payable issued in 2023		9,900	82,500
Conversion of debt for common stock
Convertible notes payable as of September 30, 2023	92,400	92,400	82,500
Convertible Promissory Note Twelve [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022		110,000
Convertible notes payable issued in 2023		13,200	110,000
Conversion of debt for common stock
Convertible notes payable as of September 30, 2023	123,200	123,200	110,000
Convertible Promissory Note Thirteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022		110,000
Convertible notes payable issued in 2023			110,000
Conversion of debt for common stock
Convertible notes payable as of September 30, 2023	110,000	110,000	110,000
Convertible Promissory Note Fourteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022		82,500
Convertible notes payable issued in 2023		9,900	82,500
Conversion of debt for common stock
Convertible notes payable as of September 30, 2023	92,400	92,400	82,500
Convertible Promissory Note Fifteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022		55,000
Convertible notes payable issued in 2023			55,000
Conversion of debt for common stock
Convertible notes payable as of September 30, 2023	55,000	55,000	55,000
Convertible Promissory Note Sixteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022		110,000
Convertible notes payable issued in 2023			110,000
Conversion of debt for common stock
Convertible notes payable as of September 30, 2023	110,000	110,000	110,000
Convertible Promissory Note Seventeen [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022
Convertible notes payable issued in 2023	1,399,200	1,399,200
Conversion of debt for common stock		(181,500)
Convertible notes payable as of September 30, 2023	1,217,700	1,217,700
Convertible Promissory Note Other [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of December 31, 2022
Convertible notes payable issued in 2023
Conversion of debt for common stock
Convertible notes payable as of September 30, 2023

SCHEDULE OF CHANGES IN NOTE DIS

SCHEDULE OF CHANGES IN NOTE DISCOUNTS (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2021
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022	$ 642,660	$ 53,614
Note discounts issued in conjunction with debt in 2022		1,015,039
2023 accretion of note discounts	(1,456,434)	(425,993)
Note discounts issued in conjunction with debt in 2023	1,651,858
Note discounts as of September 30, 2023	838,084	642,660
Convertible notes payable, net, as of September 30, 2023	2,947,751	$ 1,636,656		$ 647,202
Effective interest rate		19%	38%
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022		$ 34,176
Note discounts issued in conjunction with debt in 2022
2023 accretion of note discounts	(4,680)	(34,176)
Note discounts issued in conjunction with debt in 2023	106,758
Note discounts as of September 30, 2023	102,078
Convertible notes payable, net, as of September 30, 2023	462,060	$ 457,380		$ 423,204
Effective interest rate		7%	1%	11%
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022		$ 4,521
Note discounts issued in conjunction with debt in 2022
2023 accretion of note discounts	(619)	(4,521)
Note discounts issued in conjunction with debt in 2023	14,121
Note discounts as of September 30, 2023	13,502
Convertible notes payable, net, as of September 30, 2023	61,119	$ 60,500		$ 55,979
Effective interest rate		7%	1%	11%
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022		$ 14,917
Note discounts issued in conjunction with debt in 2022
2023 accretion of note discounts	(1,860)	(14,917)
Note discounts issued in conjunction with debt in 2023	42,441
Note discounts as of September 30, 2023	40,581
Convertible notes payable, net, as of September 30, 2023	184,796	$ 182,936		$ 168,019
Effective interest rate		8%	1%	12%
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022	25,480
Note discounts issued in conjunction with debt in 2022		113,418
2023 accretion of note discounts	(27,220)	(87,938)
Note discounts issued in conjunction with debt in 2023	39,685
Note discounts as of September 30, 2023	37,945	25,480
Convertible notes payable, net, as of September 30, 2023	221,740	$ 194,520
Effective interest rate		40%	10%
Convertible Promissory Note Five [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022	14,478
Note discounts issued in conjunction with debt in 2022		44,786
2023 accretion of note discounts	(15,267)	(30,308)
Note discounts issued in conjunction with debt in 2023	17,979
Note discounts as of September 30, 2023	17,190	14,478
Convertible notes payable, net, as of September 30, 2023	110,789	$ 95,522
Effective interest rate		28%	12%
Convertible Promissory Note Six [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022	15,951
Note discounts issued in conjunction with debt in 2022		44,787
2023 accretion of note discounts	(16,741)	(28,836)
Note discounts issued in conjunction with debt in 2023	18,020
Note discounts as of September 30, 2023	17,230	15,951
Convertible notes payable, net, as of September 30, 2023	110,790	$ 94,049
Effective interest rate		26%	13%
Convertible Promissory Note Seven [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022	9,493
Note discounts issued in conjunction with debt in 2022		22,794
2023 accretion of note discounts	(9,857)	(13,301)
Note discounts issued in conjunction with debt in 2023	8,301
Note discounts as of September 30, 2023	7,937	9,493
Convertible notes payable, net, as of September 30, 2023	55,364	$ 45,507
Effective interest rate		24%	16%
Convertible Promissory Note Eight [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022	16,525
Note discounts issued in conjunction with debt in 2022		34,861
2023 accretion of note discounts	(17,043)	(18,336)
Note discounts issued in conjunction with debt in 2023	11,814
Note discounts as of September 30, 2023	11,296	16,525
Convertible notes payable, net, as of September 30, 2023	83,018	$ 65,975
Effective interest rate		22%	18%
Convertible Promissory Note Nine [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022	69,569
Note discounts issued in conjunction with debt in 2022		140,289
2023 accretion of note discounts	(69,569)	(70,720)
Note discounts issued in conjunction with debt in 2023
Note discounts as of September 30, 2023		69,569
Convertible notes payable, net, as of September 30, 2023	324,500	$ 271,431
Effective interest rate		21%	21%
Convertible Promissory Note Ten [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022	31,788
Note discounts issued in conjunction with debt in 2022		64,104
2023 accretion of note discounts	(32,367)	(32,316)
Note discounts issued in conjunction with debt in 2023	13,200
Note discounts as of September 30, 2023	12,621	31,788
Convertible notes payable, net, as of September 30, 2023	110,579	$ 78,212
Effective interest rate		29%	26%
Convertible Promissory Note Eleven [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022	42,506
Note discounts issued in conjunction with debt in 2022		82,500
2023 accretion of note discounts	(42,939)	(39,994)
Note discounts issued in conjunction with debt in 2023	9,900
Note discounts as of September 30, 2023	9,467	42,506
Convertible notes payable, net, as of September 30, 2023	82,933	$ 39,994
Effective interest rate		48%	46%
Convertible Promissory Note Twelve [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022	60,126
Note discounts issued in conjunction with debt in 2022		110,000
2023 accretion of note discounts	(60,705)	(49,874)
Note discounts issued in conjunction with debt in 2023	13,200
Note discounts as of September 30, 2023	12,621	60,126
Convertible notes payable, net, as of September 30, 2023	110,579	$ 49,874
Effective interest rate		45%	49%
Convertible Promissory Note Thirteen [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022	86,329
Note discounts issued in conjunction with debt in 2022		110,000
2023 accretion of note discounts	(79,756)	(23,671)
Note discounts issued in conjunction with debt in 2023
Note discounts as of September 30, 2023	6,573	86,329
Convertible notes payable, net, as of September 30, 2023	103,427	$ 23,671
Effective interest rate		22%	73%
Convertible Promissory Note Fourteen [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022	69,678
Note discounts issued in conjunction with debt in 2022		82,500
2023 accretion of note discounts	(60,250)	(12,822)
Note discounts issued in conjunction with debt in 2023	9,900
Note discounts as of September 30, 2023	19,328	69,678
Convertible notes payable, net, as of September 30, 2023	73,072	$ 12,822
Effective interest rate		16%	65%
Convertible Promissory Note Fifteen [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022	47,274
Note discounts issued in conjunction with debt in 2022		55,000
2023 accretion of note discounts	(39,877)	(7,726)
Note discounts issued in conjunction with debt in 2023
Note discounts as of September 30, 2023	7,397	47,274
Convertible notes payable, net, as of September 30, 2023	47,603	$ 7,726
Effective interest rate		14%	73%
Convertible Promissory Note Sixteen [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022	103,463
Note discounts issued in conjunction with debt in 2022		110,000
2023 accretion of note discounts	(79,754)	(6,537)
Note discounts issued in conjunction with debt in 2023
Note discounts as of September 30, 2023	23,709	103,463
Convertible notes payable, net, as of September 30, 2023	86,291	$ 6,537
Effective interest rate		6%	73%
Convertible Promissory Note Seventeen [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022
Note discounts issued in conjunction with debt in 2022
2023 accretion of note discounts	(847,930)
Note discounts issued in conjunction with debt in 2023	1,346,539
Note discounts as of September 30, 2023	498,609
Convertible notes payable, net, as of September 30, 2023	719,091
Convertible Promissory Note Other [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2022	50,000
Note discounts issued in conjunction with debt in 2022
2023 accretion of note discounts	(50,000)	50,000
Note discounts issued in conjunction with debt in 2023
Note discounts as of September 30, 2023		50,000
Convertible notes payable, net, as of September 30, 2023		$ (50,000)
Effective interest rate
Convertible Promissory Note Seventeen [Member]
Short-Term Debt [Line Items]
Effective interest rate			70%

CONVERTIBLE PROMISSORY DEBENT_3

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

1 Months Ended

Sep. 30, 2023

Jun. 02, 2023

Dec. 22, 2022

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

Sep. 17, 2020

Jun. 23, 2020

Jan. 28, 2020

Jan. 28, 2020

Aug. 31, 2022

Oct. 31, 2023

Sep. 14, 2023

Dec. 31, 2022

Nov. 23, 2022

Aug. 30, 2022

Jun. 02, 2022

Short-Term Debt [Line Items]

Aggregate number of warrants to purchase shares

22,393,561

Original issue discount amount

$ 285,952

$ 392,883

Common Stock [Member]

Short-Term Debt [Line Items]

Aggregate number of warrants to purchase shares

11,196,784

Convertible Promissory Note Seventeen [Member]

Short-Term Debt [Line Items]

Aggregate principal amount of debt

$ 181,500

Debt instrument maturity date

Sep. 01, 2024

Shares issued upon conversion of debt

1,210,000

Interest percentage

0%

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

Short-Term Debt [Line Items]

Aggregate principal amount of debt

$ 1,399,200

$ 181,500

Debt instrument, maturity date, description

January 2024 through September 1, 2024 based on $1.00 for each $0.90909 paid by the previous noteholder

Debt instrument maturity date

Sep. 01, 2024

Aggregate number of warrants to purchase shares

9,328,010

1,210,000

Exercise price of warrants per share

$ 0.25

Proceeds from issuance of convertible debt

$ 1,272,000

Original issue discount amount

$ 127,200

Debt instrument conversion price per share

$ 0.15

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

Short-Term Debt [Line Items]

Term of warrants

5 years

Convertible Promissory Note Sixteen [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Dec. 22, 2023

Interest percentage

0%

0%

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

Short-Term Debt [Line Items]

Aggregate principal amount of debt

$ 110,000

$ 110,000

Debt instrument maturity date

Dec. 22, 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

Debt conversion, description

December 22, 2023 based on $1.00 for each $0.90909 paid by Osher

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]

Aggregate principal amount of debt

$ 55,000

Debt instrument maturity date

Nov. 14, 2023

Term of warrants

5 years

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

Debt conversion, description

November 14, 2023 based on $1.00 for each $0.90909 paid by Osher

Convertible Promissory Note Fourteen [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Aug. 30, 2024

Interest percentage

0%

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

Short-Term Debt [Line Items]

Aggregate principal amount of debt

$ 82,500

Debt instrument maturity date

Nov. 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

$ 9,900

Debt instrument conversion price per share

$ 0.15

Debt conversion, description

November 9, 2023 based on $1.00 for each $0.90909 paid by Brio

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]

Aggregate principal amount of debt

$ 110,000

Debt instrument maturity date

Oct. 20, 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

Debt conversion, description

October 20, 2023 based on $1.00 for each $0.90909 paid by Osher

Convertible Promissory Note Twelve [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Aug. 30, 2024

Interest percentage

0%

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

Short-Term Debt [Line Items]

Aggregate principal amount of debt

$ 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

13,200

Debt instrument conversion price per share

$ 0.15

Debt conversion, description

September 20, 2023 based on $1.00 for each $0.90909 paid by Osher

Convertible Promissory Note Eleven [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Aug. 30, 2024

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

Short-Term Debt [Line Items]

Aggregate principal amount of debt

$ 82,500

Debt instrument maturity date

Sep. 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

9,900

Debt instrument conversion price per share

$ 0.15

Debt conversion, description

September 9, 2023 based on $1.00 for each $0.90909 paid by Brio

Convertible Promissory Note Ten [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Aug. 30, 2024

Interest percentage

0%

0%

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

Short-Term Debt [Line Items]

Aggregate principal amount of debt

$ 110,000

$ 110,000

Debt instrument maturity date

Aug. 31, 2023

Aggregate number of warrants to purchase shares

733,333

733,333

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

$ 10,000

13,200

Debt instrument conversion price per share

$ 0.15

$ 0.15

Debt conversion, description

August 31, 2023 based on $1.00 for each $0.90909 paid by Osher

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

Short-Term Debt [Line Items]

Exercise price of warrants per share

$ 0.25

Convertible Promissory Note Nine [Member]

Short-Term Debt [Line Items]

Aggregate principal amount of debt

$ 16,500

Debt instrument, maturity date, description

July 2023

Shares issued upon conversion of debt

33,000

Interest percentage

0%

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

Short-Term Debt [Line Items]

Aggregate principal amount of debt

$ 16,500

$ 341,000

Term of warrants

5 years

Aggregate number of warrants to purchase shares

676,936

649,000

33,000

Exercise price of warrants per share

$ 0.50

Proceeds from issuance of convertible debt

$ 310,000

Debt instrument conversion price per share

$ 0.50

Debt conversion, description

July 2023 based on $1.00 for each $0.90909 paid by the noteholder

Convertible Promissory Note Eight [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Aug. 30, 2024

Interest percentage

0%

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

Short-Term Debt [Line Items]

Aggregate principal amount of debt

$ 82,500

Debt instrument maturity date

Jun. 22, 2023

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

Debt conversion, description

June 22, 2023 based on $1.00 for each $0.90909 paid by Osher

Convertible Promissory Note Seven [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Aug. 30, 2024

Interest percentage

0%

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

Short-Term Debt [Line Items]

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

8,301

Debt instrument conversion price per share

$ 0.50

Debt conversion, description

June 1, 2023 based on $1.00 for each $0.90909 paid by Osher

Convertible Promissory Note Six [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Aug. 30, 2024

Interest percentage

0%

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

Short-Term Debt [Line Items]

Aggregate principal amount of debt

$ 110,000

Debt instrument maturity date

May 10, 2023

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

18,020

Debt instrument conversion price per share

$ 0.50

Debt conversion, description

May 10, 2023 based on $1.00 for each $0.90909 paid by Brio

Convertible Promissory Note Five [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Aug. 30, 2024

Interest percentage

0%

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

Short-Term Debt [Line Items]

Aggregate principal amount of debt

$ 110,000

Debt instrument maturity date

Apr. 28, 2023

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

17,979

Debt instrument conversion price per share

$ 0.50

Debt conversion, description

April 28, 2023 based on $1.00 for each $0.90909 paid by Osher

Convertible Promissory Note Four [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Aug. 30, 2024

Interest percentage

0%

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

Short-Term Debt [Line Items]

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

19,721

Debt instrument conversion price per share

$ 0.50

Debt conversion, description

March 23, 2023 based on $1.00 for each $0.90909 paid by Osher

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

Short-Term Debt [Line Items]

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

19,964

Debt instrument conversion price per share

$ 0.50

Debt conversion, description

March 23, 2023 based on $1.00 for each $0.90909 paid by Brio

Convertible Promissory Note Three [Member]

Short-Term Debt [Line Items]

Debt instrument maturity date

Aug. 30, 2024

Interest percentage

0%

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]

Term of warrants

5 years

5 years

Aggregate number of warrants to purchase shares

8,250

8,250

Exercise price of warrants per share

$ 30

$ 30

Proceeds from issuance of convertible debt

$ 165,000

Original issue discount amount

$ 16,500

$ 16,500

42,441

Debt instrument conversion price per share

$ 0.39

$ 0.39

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

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

Short-Term Debt [Line Items]

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

Term of warrants

5 years

5 years

Aggregate number of warrants to purchase shares

450,000

450,000

465,366

8,250

8,250

Exercise price of warrants per share

$ 1

$ 1

$ 0.59

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

Aug. 30, 2024

Interest percentage

0%

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

Short-Term Debt [Line Items]

Aggregate principal amount of debt

$ 50,000

Debt instrument, maturity date, description

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

June 23, 2021 to October 20, 2021

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

14,121

Debt instrument conversion price per share

$ 0.39

Debt conversion, description

June 23, 2021, based on $1.00 for each $0.90909 paid by Osher

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

Aug. 30, 2024

Interest percentage

0%

0%

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

Short-Term Debt [Line Items]

Aggregate principal amount of debt

$ 385,000

$ 385,000

Debt instrument, maturity date, description

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

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

$ 106,758

Debt instrument conversion price per share

$ 0.094

$ 0.094

Debt conversion, description

January 26, 2021, based on $1.00 for each $0.90909 paid by Osher

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]

Debt instrument, maturity date, description

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

Exercise price of warrants per share

$ 0.14

$ 0.14

Interest percentage

8%

8%

Convertible Promissory Note [Member]

Short-Term Debt [Line Items]

Debt instrument, maturity date, description

October 20, 2021 to October 20, 2022

Aggregate number of warrants to purchase shares

450,000

450,000

Exercise price of warrants per share

$ 1

$ 1

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]

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

Debt conversion, description

November 21, 2023 based on $1.00 for each $0.90909 paid by the previous noteholder

ADVANCE FROM SHAREHOLDER (Detai

ADVANCE FROM SHAREHOLDER (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Advance From Shareholder
Proceeds from contributed capital	$ 45,000		$ 0
Proceeds from company advances	45,000		$ 0
Proceeds from Loans	$ 0	$ 0

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)			3 Months Ended			9 Months Ended
	Jun. 02, 2023	Oct. 22, 2021	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Class of Stock [Line Items]
Preferred stock shares, authorized			10,000,000			10,000,000		10,000,000
Preferred stock, par or stated value per share			$ 0.0001			$ 0.0001		$ 0.0001
Preferred stock shares issued			1,287			1,287		0
Preferred stock shares outstanding			1,287			1,287		0
Common stock shares authorized			1,000,000,000			1,000,000,000		1,000,000,000
Common stock par value			$ 0.0001			$ 0.0001		$ 0.0001
Common stock shares outstanding			44,236,260			44,236,260		38,263,813
Number of securities called by warrants			22,393,561			22,393,561
Aggregate principal amount	$ 198,000
Restricted stock						$ 50,000
Share based compensation			$ 37,500			$ 112,500
Modification of warrants			226,929			226,929
Convertible Promissory Note [Member]
Class of Stock [Line Items]
Number of securities called by warrants		450,000
Debt maturity date, description		October 20, 2021 to October 20, 2022
Stock issued during period shares		450,000
Proceeds from issuance of common stock		$ 197,501
Exercise price of warrants per share		$ 1
Other expenses			$ 0		$ 0	$ 49,240	$ 97,939
Common Stock [Member]
Class of Stock [Line Items]
Conversion of common stock for Series A preferred stock, shares			(361,809)	(6,105,528)
Number of securities called by warrants			11,196,784			11,196,784
Common stock issued to third parties in conjunction with conversion of debt, shares	1,243,000
Warrant [Member]
Class of Stock [Line Items]
Number of securities called by warrants			22,393,561			22,393,561
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares issued			1,287			1,287
Conversion of common stock for Series A preferred stock, shares						6,467,337
Preferred stock conversion, description						Each Series A Convertible Preferred Share converts into one thousand (1,000) shares of the Company’s common stock

SCHEDULE OF OPERATING LEASE COS

SCHEDULE OF OPERATING LEASE COST AND SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Operating Leases
Operating lease expense	$ 17,919	$ 17,919	$ 53,757	$ 53,757
Short term lease cost
Total lease expense	$ 17,919	$ 17,919	53,757	53,757
Operating cash flows from operating leases			55,941	54,312
Cash paid for amounts included in the measurement of lease liabilities			$ 55,941	$ 54,312
Operating lease, weighted average remaining lease term	2 years 11 months 1 day	3 years 11 months 1 day	2 years 11 months 1 day	3 years 11 months 1 day
Weighted-average discount rate - operating leases	10%	10%	10%	10%

SCHEDULE OF MATURITIES OF OPERA

SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Operating Leases
2023 (remaining 3 months)	$ 18,954
2024	77,142
2025	79,456
2026	54,224
Total undiscounted cash flows	$ 229,776
Operating lease, weighted average remaining lease term	2 years 11 months 1 day		3 years 11 months 1 day
Weighted-average discount rate	10%		10%
Lease liabilities, current Present values	$ 201,459
Lease liabilities—current	59,061	$ 53,200
Lease liabilities—long-term	142,398	$ 187,425
Lease liabilities—total	201,459
Difference between undiscounted and discounted cash flows	$ 28,317

OPERATING LEASES (Details Narra

OPERATING LEASES (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended
	May 27, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Jun. 15, 2021
Lease monthly rent	$ 6,134
Operating lease right-of-use assets		$ 180,735		$ 180,735		$ 217,718
Operating lease liability		201,459		201,459
Operating lease cost		$ 17,919	$ 17,919	$ 53,757	$ 53,757
ASC 842 [Member]
Operating lease right-of-use assets							$ 287,805
Operating lease liability							$ 287,805

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended
	Apr. 01, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Related Party Transaction [Line Items]
Stock based compensation		$ 37,500		$ 112,500
Mr. Joyce [Member]
Related Party Transaction [Line Items]
Stock based compensation		113,750	98,141	345,585	339,317
Accrued compensation		113,750	31,043	174,960	31,043
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%
Employment Agreements [Member] | Dr Marleau [Member]
Related Party Transaction [Line Items]
Maximum bonus compensation percentage	40%
Stock based compensation		75,000	0	$ 151,610	0
Accrued compensation		37,500		37,500
Annual base salary	$ 300,000
Percentage of annual increase salary	3%
Employment Agreements [Member] | Chief Technology Officer [Member]
Related Party Transaction [Line Items]
Stock based compensation		60,000	$ 53,562	183,288	173,678
Accrued compensation		$ 60,000		$ 103,288	$ 16,305

SCHEDULE OF ANTI DILUTIVE SECUR

SCHEDULE OF ANTI DILUTIVE SECURITIES (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	24,145,830	21,227,623	24,489,342	21,227,623
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	21,847,405	9,386,463	21,847,405	9,386,463
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	171,756		515,268
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	2,126,669	11,841,160	2,126,669	11,841,160

SCHEDULE OF COMPUTATION OF BASI

SCHEDULE OF COMPUTATION OF BASIC AND DILUTED NET INCOME PER SHARE (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Earnings Per Share [Abstract]
Net loss attributable to the common stockholders	$ (905,726)	$ (723,124)	$ (1,341,036)	$ (726,509)	$ (666,325)	$ (678,046)	$ (2,969,886)	$ (2,070,880)
Basic weighted average outstanding shares of common stock	44,233,778			37,295,813			42,031,295	37,295,813
Dilutive effect of options and warrants
Diluted weighted average common stock and common stock equivalents	44,233,778			37,295,813			42,031,295	37,295,813
Earnings per share, Basic	$ (0.02)			$ (0.02)			$ (0.07)	$ (0.06)
Earnings per share, diluted	$ (0.02)			$ (0.02)			$ (0.07)	$ (0.06)

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Mr. Chris Wetzel [Member]	Oct. 10, 2022 USD ($)
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Annual payment	$ 30,000
Grant restricted stock units	$ 50,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Oct. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Original issue discount amount		$ 285,952	$ 392,883
Subsequent Event [Member]
Subsequent Event [Line Items]
Original issue discount amount	$ 1,322,200
Exercise price of warrants per share	$ 0.18
Issuance of shares	7,300,342