Sigyn Therapeutics (SIGY) S-1/A10 Apr 24IPO registration (amended)Financial data

Company Profile

Cover

Cover	12 Months Ended
Cover	Dec. 31, 2023
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 7
Entity Registrant Name	SIGYN THERAPEUTICS, INC.
Entity Central Index Key	0001642159
Entity Tax Identification Number	84-4210559
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	2468 Historic Decatur Road
Entity Address, Address Line Two	Suite 140
Entity Address, City or Town	San Diego
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92106
City Area Code	(619)
Local Phone Number	353-0800
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	2468 Historic Decatur Road
Entity Address, Address Line Two	Suite 140
Entity Address, City or Town	San Diego,
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92106
City Area Code	619
Local Phone Number	353-0800
Contact Personnel Name	Jim Joyce

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash	$ 11,690	$ 8,356	$ 340,956
Inventories	50,000	50,000	50,000
Other current assets	56,373	11,942	2,075
Total current assets	118,063	70,298	393,031
Property and equipment, net	15,296	22,052	28,046
Intangible assets, net		2,100	5,700
Operating lease right-of-use assets, net	167,736	217,718	262,771
Other assets	20,711	20,711	20,711
Total assets	321,806	332,879	710,259
Current liabilities:
Accounts payable	461,646	327,517	39,674
Accrued payroll and payroll taxes	791,754	30,124	1,072
Advance from shareholder	80,000
Short-term convertible notes payable, less unamortized debt issuance costs of $297,337 and $642,660, respectively	2,210,299	1,636,656	647,202
Current portion of operating lease liabilities	61,123	53,200	46,091
Other current liabilities	3,182	1,197	179
Total current liabilities	3,608,004	2,048,694	734,218
Long-term liabilities:
Operating lease liabilities, net of current portion	126,302	187,425	240,625
Total long-term liabilities	126,302	187,425	240,625
Total liabilities	3,734,306	2,236,119	974,843
Stockholders’ deficit:
Preferred stock, $0.0001 par value, 10,000,000 shares authorized; 32 and no shares issued and outstanding at December 31, 2023 and 2022, respectively
Common stock, $0.0001 par value, 1,000,000,000 shares authorized; 1,288,415 and 956,595 shares issued and outstanding at December 31, 2023 and 2022, respectively	129	96	93
Additional paid-in capital	7,928,883	5,292,240	4,001,082
Accumulated deficit	(11,341,512)	(7,195,576)	(4,265,759)
Total stockholders’ deficit	(3,412,500)	(1,903,240)	(264,584)
Total liabilities and stockholders’ deficit	$ 321,806	$ 332,879	$ 710,259

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Unamortized debt issuance costs	$ 297,337	$ 642,660	$ 53,614
Preferred stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued	32	0	0
Preferred stock, shares outstanding	32	0	0
Common stock par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock shares, authorized	1,000,000,000	1,000,000,000	1,000,000,000
Common stock shares issued	1,288,415	956,595	932,395
Common stock shares outstanding	1,288,415	956,595	932,395

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Net revenues
Gross Profit
Operating expenses:
Marketing expenses	392	457
Research and development	798,165	657,657	734,014
General and administrative	1,656,760	1,489,151	1,274,203
Total operating expenses	2,455,317	2,147,265	2,008,217
Loss from operations	(2,455,317)	(2,147,265)	(2,008,217)
Other expense (income):
Impairment of assets			536,047
Modification of warrants	(352,965)
Interest expense	2,402	438	30,867
Interest expense - debt discount	1,755,995	646,302	368,205
Interest expense - original issuance costs	285,187	135,812	61,283
Total other expense	1,690,619	782,552	996,402
Loss before income taxes	(4,145,936)	(2,929,817)	(3,004,619)
Income taxes
Net loss	$ (4,145,936)	$ (2,929,817)	$ (3,004,619)
Net loss per share, basic	$ (3.77)	$ (3.13)	$ (3.30)
Net loss per share, diluted	$ (3.77)	$ (3.13)	$ (3.30)
Weighted average number of shares outstanding
Weighted average number of shares outstanding, basic	1,100,372	934,915	909,915
Weighted average number of shares outstanding, diluted	1,100,372	934,915	909,915

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020		$ 88	$ 1,360,231	$ (1,261,140)	$ 99,179
Beginning balance, shares at Dec. 31, 2020		880,037
Common stock issued to third party for services			249,100		249,100
Common stock issued to third party for services, shares		4,700
Warrants issued to third parties in conjunction with debt issuance			188,069		188,069
Beneficial conversion feature in conjunction with debt issuance			101,972		101,972
Common stock and warrants issued for cash		$ 4	1,864,996		1,865,000
Common stock and warrants issued for cash, shares		37,300
Common stock issued in conjunction with cashless exercise of warrants
Common stock issued in conjunction with cashless exercise of warrants, shares		1,429
Common stock issued to third parties in conjunction with conversion of debt		$ 1	236,714		236,715
Common stock issued to third parties in conjunction with conversion of debt, shares		8,929
Net loss				(3,004,619)	(3,004,619)
Ending balance, value at Dec. 31, 2021		$ 93	4,001,082	(4,265,759)	(264,584)
Ending balance, shares at Dec. 31, 2021		932,395
Warrants issued to third parties in conjunction with debt issuance			793,039		793,039
Beneficial conversion feature in conjunction with debt issuance			273,700		273,700
Common stock issued to third parties in conjunction with conversion of debt		$ 3	145,197		145,200
Common stock issued to third parties in conjunction with conversion of debt, shares		24,200
Net loss				(2,929,817)	(2,929,817)
Amortization of warrants issued in connection with a debt modification			147,720		147,720
Fees associated with filing of Form S-1			(68,498)		(68,498)
Common stock issued to third parties in conjunction with conversion of debt		$ 3	145,197		145,200
Common stock issued to third parties in conjunction with conversion of debt, shares		24,200
Fees associated with filing of Form S-1			(68,498)		(68,498)
Ending balance, value at Dec. 31, 2022		$ 96	5,292,240	(7,195,576)	(1,903,240)
Ending balance, shares at Dec. 31, 2022		956,595
Warrants issued to third parties in conjunction with debt issuance			858,276		858,276
Beneficial conversion feature in conjunction with debt issuance			401,063		401,063
Net loss				(4,145,936)	(4,145,936)
Stock-based compensation			215,558		215,558
Common stock issued to third parties in conjunction with conversion of debt		$ 21	1,520,179		1,520,200
Common stock issued to third parties in conjunction with conversion of debt, shares		213,584
Fees associated with filing of Form S-1			(5,456)		(5,456)
Modification of warrants		$ 28	(352,993)		(352,965)
Modification of warrants, shares		279,920
Conversion of common stock for Series A preferred stock		$ (16)	16
Conversion of common stock for Series A preferred stock, shares	32	(161,684)
Ending balance, value at Dec. 31, 2023		$ 129	$ 7,928,883	$ (11,341,512)	$ (3,412,500)
Ending balance, shares at Dec. 31, 2023	32	1,288,415

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net loss	$ (4,145,936)	$ (2,929,817)	$ (3,004,619)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	6,756	6,854	2,946
Amortization expense	2,100	3,600	16,205
Stock issued for services			249,100
Stock based compensation	215,558
Accretion of debt discount	1,755,995	646,302	368,205
Accretion of original issuance costs	285,187	135,812	61,283
Modification of warrants	(352,965)
Interest expense converted to notes payable			30,800
Impairment of assets			536,047
Changes in operating assets and liabilities:
Other current assets	(44,431)	(9,867)	(2,075)
Other assets			(20,711)
Accounts payable	196,629	287,843	23,669
Accrued payroll and payroll taxes	699,130	29,052	(58,635)
Other current liabilities	(1,233)	(21)	23,603
Net cash used in operating activities	(1,383,210)	(1,830,242)	(1,774,182)
Cash flows from investing activities:
Purchase of property and equipment		(860)	(29,264)
Net cash used in investing activities		(860)	(29,264)
Cash flows from financing activities:
Proceeds from short-term convertible notes	1,312,000	1,567,000	250,000
Advance from shareholder	80,000
Repayment of short-term convertible notes			(55,000)
Common stock issued for cash			1,865,000
Fees associated with filing of Form S-1	(5,456)	(68,498)
Net cash provided by financing activities	1,386,544	1,498,502	2,060,000
Net (decrease) increase in cash	3,334	(332,600)	256,554
Cash at beginning of period	8,356	340,956	84,402
Cash at end of period	11,690	8,356	340,956
Cash paid during the period for:
Interest
Income taxes
Non-cash investing and financing activities:
Beneficial conversion feature in conjunction with debt issuance	401,063	273,700	101,972
Amortization of warrants issued in connection with a debt modification		147,720
Warrants issued to third parties in conjunction with debt issuance	858,276	793,039	188,069
Original issue discount issued in conjunction with debt	131,200	156,700	126,030
Common stock issued to third parties in conjunction with conversion of debt		145,104	$ 236,715
Amortization of warrants issued in connection with a debt modification		147,720
Original issue discount issued in conjunction with extension of debt	305,320
Common stock issued to third parties in conjunction with conversion of debt	1,520,200	145,200
Conversion of common stock for Series A preferred stock	$ 16

ORGANIZATION AND PRINCIPAL ACTI

ORGANIZATION AND PRINCIPAL ACTIVITIES	12 Months Ended
ORGANIZATION AND PRINCIPAL ACTIVITIES	Dec. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND PRINCIPAL ACTIVITIES	NOTE 1 – ORGANIZATION AND PRINCIPAL ACTIVITIES Corporate History and Background Sigyn Therapeutics, Inc. (“Sigyn”, the “Company” “we,” “us,” or “our”) is a development-stage company 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 % of the issued and outstanding shares of privately held Sigyn Therapeutics common stock in exchange for 75 % of the fully paid and nonassessable shares of our common stock outstanding (the “Acquisition”). In conjunction with the transaction, we changed our name from Reign Resources Corporation to Sigyn Therapeutics, Inc. pursuant to an amendment to our articles of incorporation that was filed with the State of Delaware. Subsequently, our trading symbol was changed to SIGY. The Acquisition was treated by the Company as a reverse merger in accordance with accounting principles generally accepted in the United States of America (“GAAP”). For accounting purposes, Sigyn is considered to have acquired Reign Resources Corporation as the accounting acquirer because: (i) Sigyn stockholders own 75 % of the combined company, on an as-converted basis, immediately following the Closing Date, (ii) Sigyn directors hold a majority of board seats in the combined company and (iii) Sigyn management held all key positions in the management of the combined company. Accordingly, Sigyn’s historical results of operations will replace Reign Resources Corporation’s historical results of operations for all periods prior to the Acquisition and, for all periods following the Acquisition, the results of operations of the combined company will be included in the Company’s financial statements. The Acquisition was treated as a “tax-free exchange” under Section 368 of the Internal Revenue Code of 1986 and resulted in the private Sigyn Therapeutics corporate entity (established on October 29, 2019) to become a wholly owned subsidiary of Reign Resources Corporation. Among the conditions for closing the acquisition, the Reign Resources Corporation extinguished all previously reported liabilities, its preferred class of shares, and all stock purchase options. As a result, the reported liabilities totaling $ 3,429,516 were converted into a total of 7,907,351 common shares. Additionally, assets held on the books of Reign Resources Corporation, such as Gem inventory, was kept in the Company and therefore recorded as assets on the Share Exchange date. Upon the closing of the Acquisition, we appointed James A. Joyce and Craig P. Roberts to serve as members of our Board of Directors. Effective January 19, 2024, Board of Directors declared a one-for-forty reverse stock split to shareholders of record on or before January 31, 2024 of the Company’s issued and outstanding shares of common stock, outstanding warrants and options. The number of shares of common stock and convertible preferred shares obtainable upon exercise or conversion and the exercise prices and conversion rate have been equitably adjusted. As such, all share and per share amounts have been retroactively adjusted to reflect the reverse stock split. As of February 16, 2024, we have a total of 1,224,315 shares issued and outstanding, of which 647,415 shares are held by non-affiliate stockholders.	NOTE 1 – ORGANIZATION AND PRINCIPAL ACTIVITIES Corporate History and Background Sigyn Therapeutics, Inc. (“Sigyn”, the “Company”, “we,” “us,” or “our”) is a development-stage company focused on creating therapeutic solutions that address unmet needs in global health. Sigyn Therapy™, our lead product candidate, is a broad-spectrum blood purification technology designed to treat pathogen-associated inflammatory disorders that are not addressed with approved drug therapies. and inflammation in end-stage renal disease (dialysis) patients, death among diseases), Our development pipeline includes a cancer treatment system comprised of ChemoPrep™ to enhance the tumor site delivery of chemotherapy, and ChemoPure™ to reduce treatment toxicity and inhibit the spread of cancer metastasis. Merger Transaction On October 19, 2020, Sigyn Therapeutics, Inc, a Delaware corporation (the “Registrant”) formerly known as Reign Resources Corporation, completed a Share Exchange Agreement (the “Agreement”) with Sigyn Therapeutics, Inc., a private entity incorporated in the State of Delaware on October 19, 2019. In the Share Exchange Agreement, we acquired 100 75 75 The Acquisition was treated as a “tax-free exchange” under Section 368 of the Internal Revenue Code of 1986 and resulted in the private 3,429,516 7,907,351 Additionally, assets held on the books of Reign Resources Corporation, such as Gem inventory, was kept in the Company and therefore recorded as assets on the Share Exchange date. As of March 31, 2023, we have a total 1,067,833 shares issued and outstanding, of which 426,833 shares are held by non-affiliate stockholders.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	12 Months Ended
BASIS OF PRESENTATION	Dec. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	NOTE 2 – BASIS OF PRESENTATION The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include all adjustments necessary for the fair presentation of the Company’s financial position and results of operations for the periods presented. The Company currently operates in one business segment. The Company is not organized by market and is managed and operated as one business. A single management team reports to the chief operating decision maker, the Chief Executive Officer, who comprehensively manages the entire business. The Company does not currently operate any separate lines of businesses or separate business entities. Going Concern The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. The Company had an accumulated deficit of $ 11,341,512 at December 31, 2023, had a working capital deficit of $ 3,489,941 at December 31, 2023, had net losses of $ 4,145,936 and $ 2,929,817 for the years ended December 31, 2023 and 2022, respectively, and net cash used in operating activities of $ 1,383,210 and $ 1,830,242 for the years ended December 31, 2023 and 2022, respectively, with no revenue earned since inception, and a lack of operational history. These matters raise substantial doubt about the Company’s ability to continue as a going concern. 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.	NOTE 2 – BASIS OF PRESENTATION The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include all adjustments necessary for the fair presentation of the Company’s financial position and results of operations for the periods presented. The Company currently operates in one business segment. The Company is not organized by market and is managed and operated as one business. A single management team reports to the chief operating decision maker, the Chief Executive Officer, who comprehensively manages the entire business. The Company does not currently operate any separate lines of businesses or separate business entities. Going Concern The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. The Company had an accumulated deficit of $ 7,195,576 1,978,396 2,929,817 3,004,619 1,830,242 1,774,182 While the Company is attempting to expand operations and increase revenues, the Company’s cash position may not be significant enough to support the Company’s daily operations. Management intends to raise additional funds by way of a public offering or an asset sale transaction. Management believes that the actions presently being taken to further implement its business plan and generate revenues provide the opportunity for the Company to continue as a going concern. While management believes in the viability of its strategy to generate revenues and in its ability to raise additional funds or transact an asset sale, there can be no assurances to that effect or on terms acceptable to the Company. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate revenues. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies of the Company is presented to assist in understanding the Company’s financial statements. The financial statements and notes are representations of the Company’s management, which is responsible for their integrity and objectivity. These accounting policies conform to GAAP and have been consistently applied in the preparation of the financial statements. Use of Estimates The preparation of these financial statements in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the financial statements and the reported amounts of net sales and expenses during the reported periods. Actual results may differ from those estimates and such differences may be material to the financial statements. The more significant estimates and assumptions by management include among others: warrant valuation. The Company calculates the fair value of warrants using the Black-Scholes option-pricing method. The Black-Scholes option-pricing method requires the use of subjective assumptions, including stock price volatility, the expected life of stock options, risk free interest rate and the fair value of the underlying common stock on the date of grant. 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 . The Company has not experienced any cash losses. 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 $ 392 of advertising expenses for the year ended December 31, 2023 and had $ 457 of advertising expenses for the year ended December 31, 2022. Research and Development All research and development costs are expensed as incurred. The Company incurred research and development expense of $ 798,165 and $ 657,657 for the years ended December 31, 2023 and 2022, respectively. Inventories In conjunction with the October 19, 2020 Share Exchange Agreement, the Company kept the gem inventory of Reign Resources Corporation. Inventories are stated at the lower of cost or market (net realizable value) on a lot basis each quarter. A lot is determined by the cut, clarity, size, and weight of the sapphires. Inventory consists of sapphire jewels that meet rigorous grading criteria and are of cuts and sizes most commonly used in the jewelry industry. As of December 31, 2023 and 2022, the Company carried primarily loose sapphire jewels, jewelry for sale, and jewelry held as samples. Samples are used to show potential customers what the jewelry would look like. Promotional items given to customers that are not expected to be returned will be removed from inventory and expensed. There have been no promotional items given to customers as of December 31, 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 . The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. Intangible Assets Intangible assets consist primarily of website development costs. Our intangible assets are being amortized on a straight-line basis over a period of three years. Impairment of Long-lived Assets We periodically evaluate whether the carrying value of property, equipment and intangible assets has been impaired when circumstances indicate the carrying value of those assets may not be recoverable. The carrying amount is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is not recoverable, the impairment loss is measured as the excess of the asset’s carrying value over its fair value. Our impairment analyses require management to apply judgment in estimating future cash flows as well as asset fair values, including forecasting useful lives of the assets, assessing the probability of different outcomes, and selecting the discount rate that reflects the risk inherent in future cash flows. If the carrying value is not recoverable, we assess the fair value of long-lived assets using commonly accepted techniques, and may use more than one method, including, but not limited to, recent third-party comparable sales and discounted cash flow models. If actual results are not consistent with our assumptions and estimates, or our assumptions and estimates change due to new information, we may be exposed to an impairment charge in the future. As of December 31, 2023 and 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 December 31, 2023 and 2022, the fair value of cash, accounts payable, accrued expenses, advance from shareholder, and notes payable approximated carrying value due to the short maturity of the instruments, quoted market prices or interest rates which fluctuate with market rates. Fair Value Measurements Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: ● Level 1 – Quoted prices in active markets for identical assets or liabilities. ● Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the measurement of the fair value of the assets or liabilities The carrying value of financial assets and liabilities recorded at fair value are measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. There were no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. There have been no transfers between levels. Debt The Company issues debt that may have separate warrants, conversion features, or no equity-linked attributes. Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815, Derivatives and Hedging, Debt with Conversion and Other Options Derivative Financial Instruments The Company evaluates all of it financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Monte Carlo simulations to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. There were no derivative financial instruments as of December 31, 2023 and 2022 and no charges or credits to income for the years ended December 31, 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 (“BCF”), the convertible debt is treated as traditional debt. Basic and diluted earnings per share Basic net loss per share is calculated by dividing the net loss by the weighted-average number of common shares outstanding for the period, without consideration for common stock equivalents. Diluted earnings (loss) per share are computed on the basis of the weighted average number of common shares (including common stock subject to redemption) plus dilutive potential common shares outstanding for the reporting period. In periods where losses are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. Basic and diluted earnings (loss) per share are the same since net losses for all periods presented and including the additional potential common shares would have an anti-dilutive effect. Stock Based Compensation In accordance with ASC No. 718, Compensation – Stock Compensation Non-Employee Stock-Based Compensation In accordance with ASC 505, Equity Based Payments to Non-Employees, 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 a third-party organization 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.	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies of the Company is presented to assist in understanding the Company’s financial statements. The financial statements and notes are representations of the Company’s management, which is responsible for their integrity and objectivity. These accounting policies conform to GAAP and have been consistently applied in the preparation of the financial statements. Use of Estimates The preparation of these financial statements in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the financial statements and the reported amounts of net sales and expenses during the reported periods. Actual results may differ from those estimates and such differences may be material to the financial statements. The more significant estimates and assumptions by management include among others: common stock valuation, and the recoverability of intangibles. The current economic environment has increased the degree of uncertainty inherent in these estimates and assumptions. Cash The Company’s cash is held in bank accounts in the United States and is insured by the Federal Deposit Insurance Corporation (FDIC) up to $ 250,000 Income Taxes Income taxes are accounted for under an asset and liability approach. This process involves calculating the temporary and permanent differences between the carrying amounts of the assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The temporary differences result in deferred tax assets and liabilities, which would be recorded on the Balance Sheets in accordance with ASC 740, which established financial accounting and reporting standards for the effect of income taxes. The likelihood that its deferred tax assets will be recovered from future taxable income must be assessed and, to the extent that recovery is not likely, a valuation allowance is established. Changes in the valuation allowance in a period are recorded through the income tax provision in the consolidated Statements of Operations. ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity’s consolidated financial statements and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax positions taken or expected to be taken on a tax return. Under ASC 740-10, the impact of an uncertain income tax position on the income tax return must be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Additionally, ASC 740-10 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As a result of the implementation of ASC 740-10 and currently, the Company does not have a liability for unrecognized income tax benefits. Advertising and Marketing Costs Advertising expenses are recorded as general and administrative expenses when they are incurred. The Company had $ 457 no Research and Development All research and development costs are expensed as incurred. The Company incurred research and development expense of $ 657,657 734,014 Inventories In conjunction with the October 19, 2020 Share Exchange Agreement, the Company kept the gem inventory of Reign Resources Corporation. Inventories are stated at the lower of cost or market (net realizable value) on a lot basis each quarter. A lot is determined by the cut, clarity, size, and weight of the sapphires. Inventory consists of sapphire jewels that meet rigorous grading criteria and are of cuts and sizes most commonly used in the jewelry industry. As of December 31, 2022 and 2021, the Company carried primarily loose sapphire jewels, jewelry for sale on our website, and jewelry held as samples. Samples are used to show potential customers what the jewelry would look like. Promotional items given to customers that are not expected to be returned will be removed from inventory and expensed. There have been no promotional items given to customers as of December 31, 2022. The Company performs its own in-house assessment based on gem guide and the current market price for metals to value its inventory on an annual basis or if circumstances dictate sooner to determine if the estimated fair value is greater or less than cost. In addition, the inventory is reviewed each quarter by the Company against industry prices from gem-guide and if there is a potential impairment, the Company would appraise the inventory. The estimated fair value is subject to significant change due to changes in popularity of cut, perceived grade of the clarity of the sapphires, the number, type and size of inclusions, the availability of other similar quality and size sapphires, and other factors. As a result, the internal assessed value of the sapphires could be significantly lower from the current estimated fair value. Loose sapphire jewels do not degrade in quality over time. Based on the significant advancement of Sigyn Therapy, the Company decided in the 4 th Related to this assessment, management determined the wholesale liquidation value of its sapphire gem inventory to be 5-10% of the previously reported retail value, based on communications with certified gemologists, the variance between retail and wholesale valuations, and current market conditions. As a result, the Company has valued the inventory at $ 50,000 536,047 Property and Equipment Property and equipment are carried at cost and are depreciated on a straight-line basis over the estimated useful lives of the assets, generally five years. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. Intangible Assets Intangible assets consist primarily of website development costs. Our intangible assets are being amortized on a straight-line basis over a period of three years. Impairment of Long-lived Assets We periodically evaluate whether the carrying value of property, equipment and intangible assets has been impaired when circumstances indicate the carrying value of those assets may not be recoverable. The carrying amount is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is not recoverable, the impairment loss is measured as the excess of the asset’s carrying value over its fair value. Our impairment analyses require management to apply judgment in estimating future cash flows as well as asset fair values, including forecasting useful lives of the assets, assessing the probability of different outcomes, and selecting the discount rate that reflects the risk inherent in future cash flows. If the carrying value is not recoverable, we assess the fair value of long-lived assets using commonly accepted techniques, and may use more than one method, including, but not limited to, recent third-party comparable sales and discounted cash flow models. If actual results are not consistent with our assumptions and estimates, or our assumptions and estimates change due to new information, we may be exposed to an impairment charge in the future. As of December 31, 2022 and 2021, the Company had not experienced impairment losses on its long-lived assets. Fair Value of Financial Instruments The provisions of accounting guidance, FASB Topic ASC 825 requires all entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value, and defines fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. As of December 31, 2022 and 2021, the fair value of cash, accounts payable, accrued expenses, and notes payable approximated carrying value due to the short maturity of the instruments, quoted market prices or interest rates which fluctuate with market rates. Fair Value Measurements Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: ● Level 1 – Quoted prices in active markets for identical assets or liabilities. ● Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the measurement of the fair value of the assets or liabilities The carrying value of financial assets and liabilities recorded at fair value are measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. There were no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. There have been no transfers between levels. Debt The Company issues debt that may have separate warrants, conversion features, or no equity-linked attributes. Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815, Derivatives and Hedging, Debt with Conversion and Other Options Derivative Financial Instruments The Company evaluates all of it financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Monte Carlo simulations to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. There were no derivative financial instruments as of December 31, 2022 and 2021 and no charges or credits to income for the years ended December 31, 2022 and 2021. Debt Issue Costs and Debt Discount The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash or equity (such as warrants). These costs are amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed. Any unamortized debt issue costs and debt discount are presented net of the related debt on the consolidated balance sheets. Original Issue Discount For certain convertible debt issued, the Company may provide the debt holder with an original issue discount. The original issue discount would be recorded to debt discount, reducing the face amount of the note and is amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed. Any unamortized original issue discounts are presented net of the related debt on the consolidated balance sheets. If the conversion feature does not qualify for either the derivative treatment or as a BCF, the convertible debt is treated as traditional debt. Basic and diluted earnings per share Basic net loss per share is calculated by dividing the net loss by the weighted-average number of common shares outstanding for the period, without consideration for common stock equivalents. Diluted earnings (loss) per share are computed on the basis of the weighted average number of common shares (including common stock subject to redemption) plus dilutive potential common shares outstanding for the reporting period. In periods where losses are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. Basic and diluted earnings (loss) per share are the same since net losses for all periods presented and including the additional potential common shares would have an anti-dilutive effect. Stock Based Compensation In accordance with ASC No. 718, Compensation – Stock Compensation Non-Employee Stock-Based Compensation In accordance with ASC 505, Equity Based Payments to Non-Employees, Reclassifications An adjustment has been made to the Consolidated Balance Sheets as of December 31, 2021, to reclass $ 1,072 Concentrations, Risks, and Uncertainties Business Risk Substantial business risks and uncertainties are inherent to an entity, including the potential risk of business failure. The Company is headquartered and operates in the United States. To date, the Company has generated no revenues from operations. There can be no assurance that the Company will be able to raise additional capital and failure to do so would have a material adverse effect on the Company’s financial position, results of operations and cash flows. Also, the success of the Company’s operations is subject to numerous contingencies, some of which are beyond management’s control. Currently, these contingencies include general economic conditions, price of components, competition, and governmental and political conditions. Interest rate risk Financial assets and liabilities do not have material interest rate risk. Credit risk The Company is exposed to credit risk from its cash in banks. The credit risk on cash in banks is limited because the counterparties are recognized financial institutions. Seasonality The business is not subject to substantial seasonal fluctuations. Major Suppliers Sigyn Therapy is comprised of components that are supplied by various industry vendors. Additionally, the Company is reliant on third-party organizations to conduct clinical development studies that are necessary to advance Sigyn Therapy toward the marketplace. Should the relationship with an industry vendor or third-party clinical development organization be interrupted or discontinued, it is believed that alternate component suppliers and third-party clinical development organizations could be identified to support the continued advancement of Sigyn Therapy. Recent Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception and it also simplifies the diluted earnings per share calculation in certain areas. This ASU is effective for annual reporting periods beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020. The Company adopted ASU No. 2020-06 in the first quarter of fiscal 2021, coinciding with the standard’s effective date, and had an immaterial impact from this standard Other recently issued accounting updates are not expected to have a material impact on the Company’s consolidated financial statements.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
PROPERTY AND EQUIPMENT	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment consisted of the following as of: SCHEDULE OF PROPERTY AND EQUIPMENT Estimated Life December 31, 2023 December 31, 2022 Office equipment 5 years $ 29,041 $ 29,041 Computer equipment 3 years 3,157 3,157 Property and equipment, gross 3 years 3,157 3,157 Accumulated depreciation (16,902 ) (10,146 ) Property and equipment, net $ 15,296 $ 22,052 Depreciation expense was $ 6,756 and $ 6,854 for the years ended December 31, 2023 and 2022, respectively, and is classified in general and administrative expenses in the Consolidated Statements of Operations.	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment consisted of the following as of: SCHEDULE OF PROPERTY AND EQUIPMENT Estimated Life December 31, 2022 December 31, 2021 Office equipment 5 years $ 29,041 $ 28,181 Computer equipment 3 years 3,157 3,157 Accumulated depreciation (10,146 ) (3,292 ) Property and equipment, net $ 22,052 $ 28,046 Depreciation expense was $ 6,854 2,946

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
INTANGIBLE ASSETS	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS Intangible assets consisted of the following as of: SCHEDULE OF INTANGIBLE ASSETS Estimated life December 31, 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 $ 2,100 and $ 3,600 for the years ended December 31, 2023 and 2022, respectively.	NOTE 5 – INTANGIBLE ASSETS Intangible assets consisted of the following as of: SCHEDULE OF INTANGIBLE ASSETS Estimated life December 31, 2022 December 31, 2021 Website 3 years $ 10,799 $ 10,799 Accumulated amortization (8,699 ) (5,099 ) Intangible assets, net $ 2,100 $ 5,700 As of December 31, 2022, estimated future amortization expenses related to intangible assets were as follows: SCHEDULE OF ESTIMATED AMORTIZATION EXPENSES RELATED TO INTANGIBLE ASSETS Intangible Assets 2023 $ 2,100 Intangible assets, net $ 2,100 The Company had amortization expense of $ 3,600 16,205 On January 8, 2020, James Joyce, the Company’s CEO and Craig Roberts, the Company’s CTO, assigned to the Company the rights to patent 62/881,740 pertaining to the devices, systems and methods for the broad-spectrum reduction of pro-inflammatory cytokines in blood.

CONVERTIBLE PROMISSORY DEBENTUR

CONVERTIBLE PROMISSORY DEBENTURES	12 Months Ended
CONVERTIBLE PROMISSORY DEBENTURES	Dec. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
CONVERTIBLE PROMISSORY DEBENTURES	NOTE 6 – CONVERTIBLE PROMISSORY DEBENTURES Convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE December 31, 2023 December 31, 2022 January 28, 2020 ($564,138) – 0% interest per annum outstanding principal and interest due August 30, 2024, as amended (“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 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 63,302 55,000 June 22, 2022 ($ 94,314 0 August 30, 2024 94,314 82,500 July 2022 ($ 341,000 0 July 2023 341,000 of principal of the Note into 17,050 common shares (“Note 9”) - 341,000 August 31, 2022 ($ 123,200 0 August 30, 2024 123,200 110,000 September 9, 2022 ($ 92,400 0 August 30, 2024 (“Note 11”) 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 (“Note 13”) 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 (“Note 15”) 55,000 55,000 December 22, 2022 ($ 110,000 0 December 22, 2023 (“Note 16”) 110,000 110,000 July 2022 ($ 341,000 0 July 2023 1,179,200 of principal of the Note into 196,534 common shares (“Note 17”) 264,000 - Total convertible notes payable 2,507,636 2,279,316 Original issue discount (225,835 ) (74,502 ) Beneficial conversion feature (22,013 ) (175,275 ) Debt discount (49,489 ) (392,883 ) Total convertible notes payable $ 2,210,299 $ 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, 2024 $ 2,507,636 Long-Term Debt $ 2,507,636 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, Begining balance $ 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 8,302 11,814 - 13,200 9,900 13,200 - 9,900 - - 1,443,200 - 1,748,520 Convertible notes payable issued 106,758 14,121 42,441 39,685 17,979 18,020 8,302 11,814 - 13,200 9,900 13,200 - 9,900 - - 1,443,200 - 1,748,520 Conversion of debt for common stock - - - - - - - - (341,000 ) - - - - - - - (1,179,200 ) - (1,520,200 ) Convertible notes payable as of December 31, 2023 $ 564,138 $ 74,621 $ 225,377 $ 259,685 $ 127,979 $ 128,020 $ 63,302 $ 94,314 $ - $ 123,200 $ 92,400 $ 123,200 $ 110,000 $ 92,400 $ 55,000 $ 110,000 $ 264,000 $ - $ 2,507,636 Convertible notes payable, Ending balance $ 564,138 $ 74,621 $ 225,377 $ 259,685 $ 127,979 $ 128,020 $ 63,302 $ 94,314 $ - $ 123,200 $ 92,400 $ 123,200 $ 110,000 $ 92,400 $ 55,000 $ 110,000 $ 264,000 $ - $ 2,507,636 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, Begining balance $ - $ - $ - $ 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 8,302 11,814 - 13,200 9,900 13,200 - 9,900 - - 1,390,539 - 1,695,859 Note discounts issued in conjunction with debt 106,758 14,121 42,441 39,685 17,979 18,020 8,302 11,814 - 13,200 9,900 13,200 - 9,900 - - 1,390,539 - 1,695,859 2023 accretion of note discounts (31,589 ) (4,178 ) (12,558 ) (37,223 ) (19,799 ) (21,283 ) (11,949 ) (20,019 ) (69,569 ) (35,694 ) (45,435 ) (64,032 ) (86,329 ) (71,785 ) (47,274 ) (103,463 ) (1,309,003 ) (50,000 ) (2,041,182 ) Accretion of note discounts (31,589 ) (4,178 ) (12,558 ) (37,223 ) (19,799 ) (21,283 ) (11,949 ) (20,019 ) (69,569 ) (35,694 ) (45,435 ) (64,032 ) (86,329 ) (71,785 ) (47,274 ) (103,463 ) (1,309,003 ) (50,000 ) (2,041,182 ) Note discounts as of December 31, 2023 $ 75,169 $ 9,943 $ 29,883 $ 27,942 $ 12,658 $ 12,688 $ 5,846 $ 8,320 $ - $ 9,294 $ 6,971 $ 9,294 $ - $ 7,793 $ - $ - $ 81,536 $ - $ 297,337 Note discounts, Ending balance $ 75,169 $ 9,943 $ 29,883 $ 27,942 $ 12,658 $ 12,688 $ 5,846 $ 8,320 $ - $ 9,294 $ 6,971 $ 9,294 $ - $ 7,793 $ - $ - $ 81,536 $ - $ 297,337 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 December 31, 2023 $ 488,969 $ 64,678 $ 195,494 $ 231,743 $ 115,321 $ 115,332 $ 57,456 $ 85,994 $ - $ 113,906 $ 85,429 $ 113,906 $ 110,000 $ 84,607 $ 55,000 $ 110,000 $ 182,464 $ - $ 2,210,299 Convertible notes payable, net $ 488,969 $ 64,678 $ 195,494 $ 231,743 $ 115,321 $ 115,332 $ 57,456 $ 85,994 $ - $ 113,906 $ 85,429 $ 113,906 $ 110,000 $ 84,607 $ 55,000 $ 110,000 $ 182,464 $ - $ 2,210,299 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 6 % 6 % 6 % 14 % 15 % 17 % 19 % 21 % - % 29 % 49 % 52 % 78 % 78 % 86 % 94 % 496 % - % 81 % Current Noteholders 2023 Notes – $1,443,200 (Note 17) During the year ended December 31, 2023, the Company entered into an Original Issue Discount Senior Convertible Debentures (the “2023 Notes”) with third party investors totaling (i) $ 1,443,200 aggregate principal amount of Note due on various dates from January 2024 through December 7, 2024 based on $1.00 for each $0.90909 paid by the previous noteholder and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 233,200 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from the previous noteholder for the issuance of the Note and Warrants was $ 1,312,000 which was issued at a $ 131,200 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein, such as stock splits and stock dividends. On June 2, 2023, a third-party investor elected to convert $ 181,500 of principal of the Note into 30,250 common shares. In October 2023, the holders of $ 997,700 of Original Issue Discount Senior Convertible Debentures converted their debentures at a contractual exercise price of $ 10.00 per share in exchange for the issuance of 166,284 shares of Common Stock to the holders. 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 aggregate principal amount of Note due December 22, 2023 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 18,334 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 100,000 which was issued at a $ 10,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein, such as stock splits and stock dividends. The Company has not repaid this convertible note and the convertible note is now in default. The Company is currently in discussions to convert or restructure the terms of the note. 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 aggregate principal amount of Note due November 14, 2023 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 9,167 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from Osher noteholder for the issuance of the Note and Warrants was $ 50,000 which was issued at a $ 5,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein, such as stock splits and stock dividends. The Company has not repaid this convertible note and the convertible note is now in default. The Company is currently in discussions to convert or restructure the terms of the note. 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 aggregate principal amount of Note due November 9, 2023 based on $1.00 for each $0.90909 paid by Brio and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 13,750 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from Brio for the issuance of the Note and Warrants was $ 75,000 which was issued at a $ 7,500 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein, such as stock splits and stock dividends. On September 14, 2023, Brio 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 aggregate principal amount of Note due October 20, 2023 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 18,334 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 100,000 which was issued at a $ 10,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein, such as stock splits and stock dividends. The Company has not repaid this convertible note and the convertible note is now in default. The Company is currently in discussions to convert or restructure the terms of the note. 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 aggregate principal amount of Note due September 20, 2023 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 18,334 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 100,000 which was issued at a $ 10,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein, such as stock splits and stock dividends. 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 aggregate principal amount of Note due September 9, 2023 based on $1.00 for each $0.90909 paid by Brio and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 13,750 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from Brio for the issuance of the Note and Warrants was $ 75,000 which was issued at a $ 7,500 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein, such as stock splits and stock dividends. On September 14, 2023, Brio 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 aggregate principal amount of Note due August 31, 2023 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 18,334 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 100,000 which was issued at a $ 10,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein, such as stock splits and stock dividends. 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 aggregate principal amount of Note (total of $ 310,000 cash was received) due in various dates in July 2023 based on $1.00 for each $0.90909 paid by the noteholder and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 16,923 shares of the Company’s Common Stock at an exercise price of $ 20.00 per share. The conversion price for the principal in connection with voluntary conversions by the holders of the convertible notes is $ 20.00 per share. In October 2023, the noteholders converted the remaining $ 324,500 in exchange for the issuance of 16,225 shares of Common Stock to the holders. On June 2, 2023, a third-party investor elected to convert $ 16,500 of principal of the Note into 825 common shares. 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 aggregate principal amount of Note due June 22, 2023 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 4,125 shares of the Company’s Common Stock at an exercise price of $ 20.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 75,000 which was issued at a $ 7,500 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 20.00 per share, subject to adjustment as provided therein, such as stock splits and stock dividends. On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 11,814 . Osher – $63,302 (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 aggregate principal amount of Note due June 1, 2023 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 2,750 shares of the Company’s Common Stock at an exercise price of $ 20.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 50,000 which was issued at a $ 5,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 20.00 per share, subject to adjustment as provided therein, such as stock splits and stock dividends. On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 8,302 . 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 aggregate principal amount of Note due May 10, 2023 based on $1.00 for each $0.90909 paid by Brio and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 5,500 shares of the Company’s Common Stock at an exercise price of $ 20.00 per share. The aggregate cash subscription amount received by the Company from Brio for the issuance of the Note and Warrants was $ 100,000 which was issued at a $ 10,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 20.00 per share, subject to adjustment as provided therein, such as stock splits and stock dividends. On September 14, 2023, Brio 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 aggregate principal amount of Note due April 28, 2023 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 5,500 shares of the Company’s Common Stock at an exercise price of $ 20.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 100,000 which was issued at a $ 10,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 20.00 per share, subject to adjustment as provided therein, such as stock splits and stock dividends. 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 aggregate principal amount of Note due March 23, 2023 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 5,500 shares of the Company’s Common Stock at an exercise price of $ 20.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 100,000 which was issued at a $ 10,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 20.00 per share, subject to adjustment as provided therein, such as stock splits and stock dividends. 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 aggregate principal amount of Note due March 23, 2023 based on $1.00 for each $0.90909 paid by Brio and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 5,500 shares of the Company’s Common Stock at an exercise price of $ 20.00 per share. The aggregate cash subscription amount received by the Company from Brio for the issuance of the Note and Warrants was $ 100,000 which was issued at a $ 10,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 20.00 per share, subject to adjustment as provided therein, such as stock splits and stock dividends. On September 14, 2023, Brio 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 and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 206 shares of the Company’s Common Stock at an exercise price of $ 1,200.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 165,000 which was issued at a $ 16,500 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 15.60 per share, as amended on October 20, 2020, subject to adjustment as provided therein, such as stock splits and stock dividends. 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 206 warrant shares to 11,634 warrant shares at an exercise price of $ 23.60 per share. ● 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 to $ 717,530 which is issued at a $ 65,230 original issue discount from the face value of the October 20, 2020 Notes now due October 20, 2022. ● In exchange for the extension of the Note, the Company issued Osher five -year warrants to purchase an aggregate of 11,250 shares of the Company’s common stock at an exercise price of $ 40.00 per share. On October 28, 2021, Osher elected to convert $ 16,714 of the aggregate principal amount of the Note of $ 199,650 , into 1,071 common shares. 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 aggregate principal amount of Original Issue Discount Senior Convertible Debenture (the “Note”) due June 23, 2021 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 250 shares of the Company’s Common Stock at an exercise price of $ 1,200.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 50,005 which was issued at a $ 0 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 15.60 per share, as amended on October 20, 2020, subject to adjustment as provided therein, such as stock splits and stock dividends. 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 to $ 55,000 . The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 50,005 which was issued at an amended $ 4,995 original issue discount from the face value of the Note. ● The parties amended the Warrants dated June 23, 2020, for the number of warrant shares from 250 warrant shares to 3,526 warrant shares at an exercise price of $ 23.60 per share. ● 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 to $ 717,530 which is issued at a $ 65,230 original issue discount from the face value of the October 20, 2020 Notes now due October 20, 2022. ● In exchange for the extension of the Note, the Company issued Osher five -year warrants to purchase an aggregate of 11,250 shares of the Company’s common stock at an exercise price of $ 40.00 per share. 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 aggregate principal amount of Original Issue Discount Senior Convertible Debenture due January 26, 2021, based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants to purchase up to an aggregate of 2,005 shares of the Company’s Common Stock at an exercise price of $ 280.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the note and warrants was $ 350,005 which was issued at a $ 34,995 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 3.76 per share, as amended on October 20, 2020, subject to adjustment as provided therein, such as stock splits and stock dividends. 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 2,005 warrant shares to 102,827 warrant shares at an exercise price of $ 5.60 per share. ● The parties amended the Note to provide for interest at 8 % per annum. ● 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 to $ 717,530 which is issued at a $ 65,230 original issue discount from the face value of the October 20, 2020 Notes now due October 20, 2022. ● In exchange for the extension of the Note, the Company issued Osher five -year warrants to purchase an aggregate of 11,250 shares of the Company’s common stock at an exercise price of $ 40.00 per share. 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 aggregate principal amount of Note due November 21, 2023 based on $1.00 for each $0.90909 paid by the previous noteholder and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 24,200 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from the previous noteholder for the issuance of the Note and Warrants was $ 132,000 which was issued at a $ 13,200 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein, such as stock splits and stock dividends. On November 23, 2022, third party investor elected to convert the aggregate principal amount of the Note, $ 145,200 , into 24,200 common shares. 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-K.	NOTE 6 – CONVERTIBLE PROMISSORY DEBENTURES Convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE December 30, 2022 December 31, 2021 January 28, 2020 ($457,380) – 0% interest per annum outstanding principal and interest due October 20, 2022 (“Note 1”) $ 457,380 $ 457,380 January 28, 2020 ($ 457,380 0% October 20, 2022 $ 457,380 $ 457,380 June 23, 2020 ($ 60,500 0% October 20, 2022 60,500 60,500 September 17, 2020 ($ 199,650 0% October 20, 2022 16,714 199,650 1 ,071 182,936 182,936 March 23, 2022 ($ 220,000 0% March 23, 2023 220,000 - April 28, 2022 ($ 110,000 0% April 28, 2023 110,000 - May 10, 2022 ($ 110,000 0% May 10, 2023 110,000 - June 1, 2022 ($ 55,000 0% June 1, 2023 55,000 - June 22, 2022 ($ 82,500 0% June 22, 2023 82,500 - July 2022 ($ 341,000 0% July 2023 341,000 - August 31, 2022 ($ 110,000 0% August 31, 2023 110,000 - September 9, 2022 ($ 82,500 0% September 9, 2023 82,500 - September 20, 2022 ($ 110,000 0% September 20, 2023 110,000 - October 20, 2022 ($ 110,000 0% October 20, 2023 110,000 - November 9, 2022 ($ 82,500 0% November 9, 2023 82,500 - November 14, 2022 ($ 55,000 0% November 14, 2023 55,000 - December 22, 2022 ($ 110,000 0% 110,000 - Total convertible notes payable 2,279,316 700,816 Original issue discount (74,502 ) (53,614 ) Beneficial conversion feature (175,275 ) - Debt discount (392,883 ) - Total convertible notes payable $ 1,636,656 $ 647,202 Principal payments on convertible promissory debentures are due as follows: SCHEDULE OF PRINCIPAL PAYMENTS DUE ON CONVERTIBLE PROMISSORY DEBENTURES Year ending December 31, - 2024 $ 2,279,316 Long-Term Debt $ 2,279,316 Changes in convertible notes were as follows: SCHEDULE OF CHANGES IN CONVERTIBLE NOTES Note 1 Note 2 Note 3 Note 4 Note 5 Note 6 Note 7 Note 8 Note 9 Note 10 Note 11 Note 12 Note 13 Note 14 Note 15 Note 16 Other Totals Convertible notes payable as of January 1, 2021 $ 385,000 $ 50,000 $ 181,500 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 616,500 Extension of convertible note payable 72,380 10,500 18,150 - - - - - - - - - - - - - - 101,030 Exchange of convertible note payable for common stock - - (16,714 ) - - - - - - - - - - - - - - (16,714 ) Convertible notes payable, net, as of December 31, 2021 457,380 60,500 182,936 - - - - - - - - - - - - - - 700,816 Convertible notes payable issued in 2022 - - - 220,000 110,000 110,000 55,000 82,500 341,000 110,000 82,500 110,000 110,000 82,500 55,000 110,000 - 1,578,500 Convertible notes payable as of December 31, 2022 $ 457,380 $ 60,500 $ 182,936 $ 220,000 $ 110,000 $ 110,000 $ 55,000 $ 82,500 $ 341,000 $ 110,000 $ 82,500 $ 110,000 $ 110,000 $ 82,500 $ 55,000 $ 110,000 $ - $ 2,279,316 Changes in note discounts were as follows: SCHEDULE OF CHANGES IN NOTE DISCOUNTS Note 1 Note 2 Note 3 Note 4 Note 5 Note 6 Note 7 Note 8 Note 9 Note 10 Note 11 Note 12 Note 13 Note 14 Note 15 Note 16 Other Totals Note discounts as of January 1, 2020 $ 73,418 $ 5,830 $ 18,584 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 97,832 Note discounts in conjunction with extension of convertible note 41,580 5,500 18,150 - - - - - - - - - - - - - - 65,230 2021 accretion of note discounts (80,822 ) (6,809 ) (21,817 ) - - - - - - - - - - - - - - (109,448 ) Note discounts as of December 31, 2021 34,176 4,521 14,917 - - - - - - - - - - - - - - 53,614 Note discounts issued in conjunction with debt - - - 113,418 44,786 44,787 22,794 34,861 140,289 64,104 82,500 110,000 110,000 82,500 55,000 110,000 - 1,015,039 2022 accretion of note discounts (34,176 ) (4,521 ) (14,917 ) (87,938 ) (30,308 ) (28,836 ) (13,301 ) (18,336 ) (70,720 ) (32,316 ) (39,994 ) (49,874 ) (23,671 ) (12,822 ) (7,726 ) (6,537 ) 50,000 (425,993 ) accretion of note discounts (34,176 ) (4,521 ) (14,917 ) (87,938 ) (30,308 ) (28,836 ) (13,301 ) (18,336 ) (70,720 ) (32,316 ) (39,994 ) (49,874 ) (23,671 ) (12,822 ) (7,726 ) (6,537 ) 50,000 (425,993 ) Note discounts as of December 31, 2022 $ - $ - $ - $ 25,480 $ 14,478 $ 15,951 $ 9,493 $ 16,525 $ 69,569 $ 31,788 $ 42,506 $ 60,126 $ 86,329 $ 69,678 $ 47,274 $ 103,463 $ 50,000 $ 592,660 Convertible notes payable, net, as of December 31, 2021 $ 423,204 $ 55,979 $ 168,019 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 647,202 Convertible notes payable, net, as of December 31, 2022 $ 457,380 $ 60,500 $ 182,936 $ 194,520 $ 95,522 $ 94,049 $ 45,507 $ 65,975 $ 271,431 $ 78,212 $ 39,994 $ 49,874 $ 23,671 $ 12,822 $ 7,726 $ 6,537 $ (50,000 ) $ 1,636,656 2021 Effective interest rate 11 % 11 % 12 % - - - - - - - - - - - - - - - 2022 Effective interest rate 7 % 7 % 8 % 40 % 28 % 26 % 24 % 22 % 21 % 29 % 48 % 45 % 22 % 16 % 14 % 6 % - 19 % Current Noteholders Osher – $110,000 (Note 16) On December 22, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC 110,000 aggregate principal amount of Note due December 22, 2023 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) 18,334 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 100,000 which was issued at a $ 10,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein , such as stock splits and stock dividends . Osher – $55,000 (Note 15) On November 14, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC 55,000 aggregate principal amount of Note due November 14, 2023 based on $1.00 for each $0.90909 paid by Osher five -year Common Stock Purchase Warrants (“Warrants”) 9,167 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from Osher noteholder for the issuance of the Note and Warrants was $ 50,000 which was issued at a $ 5,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein , such as stock splits and stock dividends . Brio – $82,500 (Note 14) On November 9, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Brio Capital Master Fund Ltd 82,500 aggregate principal amount of Note due November 9, 2023 based on $1.00 for each $0.90909 paid by Brio and (ii) five-year Common Stock Purchase Warrants (“Warrants”) 13,750 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from Brio for the issuance of the Note and Warrants was $ 75,000 which was issued at a $ 7,500 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein , such as stock splits and stock dividends . Osher – $110,000 (Note 13) On October 20, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC 110,000 aggregate principal amount of Note due October 20, 2023 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) 18,334 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 100,000 which was issued at a $ 10,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein , such as stock splits and stock dividends . Osher – $110,000 (Note 12) On September 20, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC 110,000 aggregate principal amount of Note due September 20, 2023 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) 18,334 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 100,000 which was issued at a $ 10,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein , such as stock splits and stock dividends . Brio – $82,500 (Note 11) On September 9, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Brio Capital Master Fund Ltd. 82,500 aggregate principal amount of Note due September 9, 2023 based on $1.00 for each $0.90909 paid by Brio and (ii) five -year Common Stock Purchase Warrants (“Warrants”) 13,750 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from Brio for the issuance of the Note and Warrants was $ 75,000 which was issued at a $ 7,500 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein , such as stock splits and stock dividends . Osher – $110,000 (Note 10) On August 31, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC 110,000 aggregate principal amount of Note due August 31, 2023 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) 18,334 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 100,000 which was issued at a $ 10,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein , such as stock splits and stock dividends . 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 aggregate principal amount of Note (total of $ 310,000 cash was received) due in various dates in July 2023 based on $1.00 for each $0.90909 paid by the noteholder and (ii) five -year Common Stock Purchase Warrants (“Warrants”) 16,923 shares of the Company’s Common Stock at an exercise price of $ 20.00 per share. The conversion price for the principal in connection with voluntary conversions by the holders of the convertible notes is $ 20.00 per share . Osher – $82,500 (Note 8) On June 22, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC 82,500 aggregate principal amount of Note due June 22, 2023 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) 4,125 shares of the Company’s Common Stock at an exercise price of $ 20.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 75,000 which was issued at a $ 7,500 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 20.00 per share, subject to adjustment as provided therein , such as stock splits and stock dividends . Osher – $55,000 (Note 7) On June 1, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC 55,000 aggregate principal amount of Note due June 1, 2023 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) 2,750 shares of the Company’s Common Stock at an exercise price of $ 20.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 50,000 which was issued at a $ 5,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 20.00 per share, subject to adjustment as provided therein , such as stock splits and stock dividends . Brio – $110,000 (Note 6) On May 10, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Brio Capital Master Fund Ltd. 110,000 aggregate principal amount of Note due May 10, 2023 based on $1.00 for each $0.90909 paid by Brio and (ii) five -year Common Stock Purchase Warrants (“Warrants”) 5,500 shares of the Company’s Common Stock at an exercise price of $ 20.00 per share. The aggregate cash subscription amount received by the Company from Brio for the issuance of the Note and Warrants was $ 100,000 which was issued at a $ 10,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 20.00 per share, subject to adjustment as provided therein , such as stock splits and stock dividends . Osher – $110,000 (Note 5) On April 28, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC 110,000 aggregate principal amount of Note due April 28, 2023 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) 5,500 shares of the Company’s Common Stock at an exercise price of $ 20.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 100,000 which was issued at a $ 10,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 20.00 per share, subject to adjustment as provided therein , such as stock splits and stock dividends . Osher – $110,000 (Note 4) On March 23, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC 110,000 aggregate principal amount of Note due March 23, 2023 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) 5,500 shares of the Company’s Common Stock at an exercise price of $ 20.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 100,000 which was issued at a $ 10,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 20.00 per share, subject to adjustment as provided therein , such as stock splits and stock dividends . The Company has not repaid this convertible note and the convertible note is now in default. The Company is currently in discussions to restructure the terms of the note. Brio – $110,000 (Note 4) On March 23, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Brio Capital Master Fund Ltd. 110,000 aggregate principal amount of Note due March 23, 2023 based on $1.00 for each $0.90909 paid by Brio and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 5,500 shares of the Company’s Common Stock at an exercise price of $ 20.00 per share. The aggregate cash subscription amount received by the Company from Brio for the issuance of the Note and Warrants was $ 100,000 which was issued at a $ 10,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 20.00 per share, subject to adjustment as provided therein , such as stock splits and stock dividends . The Company has not repaid this convertible note and the convertible note is now in default. The Company is currently in discussions to restructure the terms of the note. Osher – $199,650 (Note 3) On September 17, 2020 (the “Original Issue Date”), the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC 181,500 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 and (ii) five -year Common Stock Purchase Warrants (“Warrants”) 206 shares of the Company’s Common Stock at an exercise price of $ 1,200.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 165,000 which was issued at a $ 16,500 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 15.60 per share, as amended on October 20, 2020, subject to adjustment as provided therein , such as stock splits and stock dividends . 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 206 warrant shares to 11,634 warrant shares at an exercise price of $ 23.60 per share. ● 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 -year warrants to purchase an aggregate of 11,250 shares of the Company’s common stock at an exercise price of $ 40.00 per share. On October 28, 2021, Osher elected to convert $ 16,714 of the aggregate principal amount of the Note of $ 199,650 , into 1,071 common shares. The Company has not repaid this convertible note and the convertible note is now in default. The Company is currently in discussions to restructure the terms of the note. Osher – $60,500 (as amended on October 20, 2020 to $55,000) (Note 2) On June 23, 2020 (the “Original Issue Date”), the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC 50,000 aggregate principal amount of Original Issue Discount Senior Convertible Debenture (the “Note”) due June 23, 2021 based on $1.00 for each $0.90909 paid by Osher and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 250 shares of the Company’s Common Stock at an exercise price of $ 1,200.00 per share. The aggregate cash subscription amount received by the Company from Osher for the issuance of the Note and Warrants was $ 50,005 which was issued at a $ 0 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 15.60 per share, as amended on October 20, 2020, subject to adjustment as provided therein , such as stock splits and stock dividends . 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 250 warrant shares to 3,526 warrant shares at an exercise price of $ 23.60 per share. ● 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 -year warrants to purchase an aggregate of 11,250 shares of the Company’s common stock at an exercise price of $ 40.00 per share. The Company has not repaid this convertible note and the convertible note is now in default. The Company is currently in discussions to restructure the terms of the note. Osher – $457,380 (Note 1) 3.76 per share, as amended on October 20, 2020, subject to adjustment as provided therein , such as stock splits and stock dividends . 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 2,005 warrant shares to 102,827 warrant shares at an exercise price of $ 5.60 per share. ● 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 -year warrants to purchase an aggregate of 11,250 shares of the Company’s common stock at an exercise price of $ 40.00 per share. The Company has not repaid this convertible note and the convertible note is now in default. The Company is currently in discussions to restructure the terms of the note. Previous Noteholders Other – $145,200 On November 21, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with a third party investor of (i) $ 145,200 aggregate principal amount of Note due November 21, 2023 based on $1.00 for each $0.90909 paid by the previous noteholder and (ii) five -year Common Stock Purchase Warrants (“Warrants”) 24,200 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from the previous noteholder for the issuance of the Note and Warrants was $ 132,000 which was issued at a $ 13,200 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein , such as stock splits and stock dividends. On November 23, 2022, third party investor elected to convert the aggregate principal amount of the Note, $ 145,200 , into 24,200 All other previous notes were detailed in our Form 10-K filed on March 31, 2022. No changes occurred related to these notes during the period covered by this Form S-1.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	12 Months Ended
STOCKHOLDERS’ DEFICIT	Dec. 31, 2023	Dec. 31, 2022
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 8 – STOCKHOLDERS’ DEFICIT Preferred Stock The Company authorized 10,000,000 shares of par value $ 0.0001 preferred stock, of which 32 and none shares are issued and outstanding at December 31, 2023 and 2022, respectively. During fiscal 2023, holders of 161,684 shares of common stock elected to exchange these shares for an aggregate of 32 shares of Series B Convertible Preferred Stock. Each Series B Convertible Preferred Share converts into 5,025.1 shares of the Company’s common stock , subject to antidilution adjustments for any stock splits and recapitalizations, and for issuances of additional shares at an issue price of less than the conversion ratio in the Warrant Exchange Agreement. Rights and Privileges Rights - Voting Rights - Rank - Conversion Rights - Redemption Rights – Common Stock The Company has authorized 1,000,000,000 shares of par value $ 0.0001 common stock, of which 1,288,415 and 956,595 shares are outstanding as of December 31, 2023 and 2022, respectively. During the year ended December 31, 2023, a total of 559,839 warrants were exchanged for 279,920 shares of the Company’s common stock. On June 2, 2023, a third-party investor elected to convert the aggregate principal amount of two Notes of $ 198,000 , into 31,075 common shares. 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 . During the years ended December 31, 2023 and 2022, respectively, the Company recorded stock-based compensation totaling $ 150,000 and $ 0 , respectively, in the consolidated Statements of Operations (see Note 13). Reverse Stock Split Effective January 19, 2024, Board of Directors declared a one-for-forty reverse stock split to shareholders of record on or before January 31, 2024 of the Company’s issued and outstanding shares of common stock, outstanding warrants and options, and the Series B Convertible Preferred Stock. The number of shares of common stock and convertible preferred shares obtainable upon exercise or conversion and the exercise prices and conversion rate have been equitably adjusted. As such, all share and per share amounts have been retroactively adjusted to reflect the reverse stock split. Warrants In accordance with ASC 718-20, Compensation – Stock Compensation In March 2023, the Company offered a short-term inducement to the Company’s third party warrant holders in which the Company will issue one share of the Company’s common stock in exchange for each two warrants were exchanged for 279,920 shares of the Company’s common stock through December 31, 2023. The Company recognized a gain of $ 352,965 due to the modification of the warrants in the year ended December 31, 2023, as a result of the modification. On October 22, 2021, the Company and Osher amended convertible debt agreements for the maturity date from October 20, 2021 to October 20, 2022 . In exchange for the extension of the Note, the Company issued Osher 11,250 warrants to purchase an aggregate of 11,250 shares of the Company’s common stock, valued at $ 197,501 (based on the Black Scholes valuation model on the date of grant). The warrants are exercisable for a period of five years at $ 40.00 per share in whole or in part, as either a cash exercise or as a cashless exercise, and fully vest at grant date. The Company accreted the value of the warrants ratably through October 20, 2022, recorded $ 0 and $ 147,720 for the years ended December 31, 2023 and 2022, respectively, and is classified in other expenses in the consolidated Statements of Operations. See Note 6 for further warrant discussions.	NOTE 7 – STOCKHOLDERS’ DEFICIT Preferred Stock The Company authorized 10,000,000 0.0001 none Common Stock The Company has authorized 1,000,000,000 shares of par value $ 0.0001 common stock, of which 956,595 and 932,395 shares are outstanding as of December 31, 2022 and 2021, respectively. Warrants On October 22, 2021, the Company and Osher amended convertible debt agreements for the maturity date from October 20, 2021 to October 20, 2022 . In exchange for the extension of the Note, the Company issued Osher 11,250 warrants to purchase an aggregate of 11,250 shares of the Company’s common stock, valued at $ 197,501 (based on the Black Scholes valuation model on the date of grant) (see Note 6). The warrants are exercisable for a period of five years at $ 40.00 per share in whole or in part, as either a cash exercise or as a cashless exercise, and fully vest at grant date. The Company accreted the value of the warrants rateably through October 20, 2022. The Company recorded $ 147,720 and $ 40,041 for the years ended December 31, 2022 and 2021, respectively, and is classified in other expenses in the consolidated Statements of Operations. See Notes 6 for further warrant discussions.

OPERATING LEASES

OPERATING LEASES	12 Months Ended
OPERATING LEASES	Dec. 31, 2023	Dec. 31, 2022
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 $ 5,955 per month commencing June 15, 2021 maturing September 30, 2026. The Company accounts for this lease in accordance with ASC 842. Adoption of the standard resulted in the initial recognition of operating lease ROU asset of $ 290,827 and operating lease liability of $ 290,827 as of June 15, 2021. 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 Years ended December 31, 2023 2022 Operating lease expense $ 71,676 $ 71,676 Short term lease cost $ - $ - Total lease expense $ 71,676 $ 71,676 In accordance with ASC 842, other information related to leases was as follows: Years ended December 31, 2023 2022 Operating cash flows from operating leases $ 54,263 $ 72,714 Cash paid for amounts included in the measurement of lease liabilities $ 54,263 $ 72,714 Weighted-average remaining lease term—operating leases 2.67 years 3.67 years Weighted-average discount rate—operating leases 10 % 10 % In accordance with ASC 842, maturities of operating lease liabilities as of December 31, 2023 were as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES Operating Year ending: Lease 2024 $ 77,142 2026 79,456 2027 54,225 Total undiscounted cash flows $ 210,823 Reconciliation of lease liabilities: Weighted-average remaining lease terms 2.67 years Weighted-average discount rate 10 % Present values $ 187,425 Lease liabilities—current 61,123 Lease liabilities—long-term 126,302 Lease liabilities—total $ 187,425 Difference between undiscounted and discounted cash flows $ 23,398 Operating lease cost was $ 71,676 and $ 71,676 for the years ended December 31, 2023 and 2022, respectively.	NOTE 8 – OPERATING LEASES On May 27, 2021, the Company entered into a sixty-three month lease for its corporate office at $ 5,955 September 30, 2026 The Company accounts for this lease in accordance with ASC 842. Adoption of the standard resulted in the initial recognition of operating lease ROU asset of $ 290,827 and operating lease liability of $ 290,827 Operating lease right-of-use (“ROU”) assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Generally, the implicit rate of interest in arrangements is not readily determinable and the Company utilizes its incremental borrowing rate in determining the present value of lease payments. The Company’s incremental borrowing rate is a hypothetical rate based on its understanding of what its credit rating would be. The operating lease ROU asset includes any lease payments made and excludes lease incentives. Our variable lease payments primarily consist of maintenance and other operating expenses from our real estate leases. Variable lease payments are excluded from the ROU assets and lease liabilities and are recognized in the period in which the obligation for those payments is incurred. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. We have lease agreements with lease and non-lease components. We have elected to account for these lease and non-lease components as a single lease component. We are also electing not to apply the recognition requirements to short-term leases of twelve months or less and instead will recognize lease payments as expense on a straight-line basis over the lease term. The components of lease expense and supplemental cash flow information related to leases for the period are as follows: In accordance with ASC 842, the components of lease expense were as follows: SCHEDULE OF OPERATING LEASE COST AND SUPPLEMENTAL CASH FLOW INFORMATION 2022 2021 Years ended December 31, 2022 2021 Operating lease expense $ 71,676 $ 41,811 Short term lease cost $ - $ - Total lease expense $ 71,676 $ 41,811 In accordance with ASC 842, other information related to leases was as follows: Years ended December 31, 2022 2021 Operating cash flows from operating leases $ 72,714 $ 17,866 Cash paid for amounts included in the measurement of lease liabilities $ 72,714 $ 17,866 Weighted-average remaining lease term—operating leases 3.67 4.67 Weighted-average discount rate—operating leases 10 % 10 % In accordance with ASC 842, maturities of operating lease liabilities as of December 31, 2022 were as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES Operating Year ending: Lease 2023 $ 74,895 2024 77,142 2025 79,456 2026 54,225 Total undiscounted cash flows $ 285,718 Reconciliation of lease liabilities: Weighted-average remaining lease terms 3.67 Weighted-average discount rate 10 % Present values $ 240,625 Lease liabilities—current 53,200 Lease liabilities—long-term 187,425 Lease liabilities—total $ 240,625 Difference between undiscounted and discounted cash flows $ 45,093 Operating lease cost was $ 71,676 41,811

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 10 – RELATED PARTY TRANSACTIONS Other than as set forth below, and as disclosed in Notes 7, 8, 13 and 14, 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 , plus bonus compensation not to exceed 50 % of salary. Mr. Joyce’s employment also provides for medical insurance, disability benefits and one year of severance pay if his employment is terminated without cause or due to a change in control. Additionally, the Company has agreed to maintain a beneficial ownership target of 9 % for Mr. Joyce. The Company incurred compensation expense of $ 455,000 (including accrued compensation of $ 284,375 ) and $ 453,067 for the years ended December 31, 2023 and 2022, respectively. Mr. DeCiccio was hired December 6, 2023 as the Company’s Chief Financial Officer (“CFO”). Mr. DeCiccio receives an annual base salary of $ 250,000 , plus discretionary bonus compensation not to exceed 40 % of salary. Mr. DeCiccio’s employment also provides for medical insurance, disability benefits and three months of severance pay if his employment is terminated without cause or due to a change in control. Additionally, Mr. DeCiccio was granted up to 17,500 options to purchase 17,500 of the Company’s common shares. The Company incurred compensation expense of $ 9,000 (recorded as accrued compensation) for the year ended December 31, 2023. Prior to Mr. DeCiccio hired as the CFO, he was a consultant to the Company. The Company has recorded a balance due to Mr. DeCiccio of $ 35,242 and $ 0 under Accounts Payable in the accompanying Balance Sheets at December 31, 2023 and 2022, respectively, for services rendered. 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 , with automatic 3 % annual increases plus bonus compensation not to exceed 40 % of salary. Dr. Marleau’s employment also provides for medical insurance, disability benefits and up to six months of severance pay if her employment is terminated by the Company. The Company incurred compensation expense of $ 225,000 (including accrued compensation of $ 100,000 ) and $ 0 for the years ended December 31, 2023 and 2022, respectively. Sigyn had no employment agreement with its CTO but still incurred compensation on behalf of the CTO. The Company incurred compensation expense of $ 240,000 (including accrued compensation of $ 160,000 ) and $ 233,678 for the years ended December 31, 2023 and 2022, respectively.	NOTE 9 – RELATED PARTY TRANSACTIONS Other than as set forth below, and as disclosed in Notes 5 and 7, there have not been any transaction entered into or been a participant in which a related person had or will have a direct or indirect material interest. Employment Agreements Mr. Joyce receives an annual base salary of $ 455,000 50 9 453,067 496,125 18,542 48,811 31,126 Sigyn had no employment agreement with its CTO but still incurred compensation on behalf of the CTO. The Company incurred compensation expense of $ 233,678 259,000 25,312 21,704

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11 – INCOME TAXES At December 31, 2023, net operating loss carry forwards for Federal and state income tax purposes totaling approximately $ 2,782,000 available to reduce future income which under the Tax Cuts and Jobs Act of 2018, allows for an indefinite carryforward period, with carryforwards limited to 80 % of each subsequent year’s net income. There is no income tax affect due to the recognition of a full valuation allowance on the expected tax benefits of future loss carry forwards based on uncertainty surrounding realization of such assets. A reconciliation of the statutory income tax rates and the effective tax rate is as follows: SCHEDULE OF RECONCILIATION OF STATUTORY INCOME TAX RATES AND EFFECTIVE TAX RATE December 31, 2023 2022 Statutory U.S. federal rate 21.0 % 21.0 % State income tax, net of federal benefit 7.0 % 7.0 % Permanent differences - % ( 7.5 )% Valuation allowance ( 28.0 )% ( 20.5 )% Provision for income taxes 0.0 % 0.0 % The tax effects of the temporary differences and carry forwards that give rise to deferred tax assets consist of the following: SCHEDULE OF DEFERRED TAX ASSETS 2023 2022 December 31, 2023 2022 Deferred tax assets: Net operating loss carry forwards $ 2,781,577 $ 1,674,531 Accrued payroll 203,771 - Stock-based compensation 60,321 - Depreciation and amortization (21,911 ) - Valuation allowance (3,023,758 ) (1,674,531 ) Total $ - $ - Major tax jurisdictions are the United States and California. All of the tax years will remain open three and four years for examination by the Federal and state tax authorities, respectively, from the date of utilization of the net operating loss. There are no tax audits pending.	NOTE 10 – INCOME TAXES At December 31, 2021, net operating loss carry forwards for Federal and state income tax purposes totaling approximately $ 1,408,000 80 A reconciliation of the statutory income tax rates and the effective tax rate is as follows: SCHEDULE OF RECONCILIATION OF STATUTORY INCOME TAX RATES AND EFFECTIVE TAX RATE December 31, 2022 2021 Statutory U.S. federal rate 21.0 % 21.0 % State income tax, net of federal benefit 7.0 % 7.0 % Permanent differences ( 7.5 )% ( 4.0 )% Valuation allowance ( 20.5 )% ( 24.0 )% Provision for income taxes 0.0 % 0.0 % The tax effects of the temporary differences and carry forwards that give rise to deferred tax assets consist of the following: SCHEDULE OF DEFERRED TAX ASSETS 2022 2021 December 31, 2022 2021 Deferred tax assets: Net operating loss carry forwards $ 1,674,531 $ 1,073,527 Valuation allowance (1,674,531 ) (1,073,527 ) Total $ - $ - Major tax jurisdictions are the United States and California. All of the tax years will remain open three and four years for examination by the Federal and state tax authorities, respectively, from the date of utilization of the net operating loss. There are no tax audits pending.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
EARNINGS PER SHARE	Dec. 31, 2023	Dec. 31, 2022
Earnings Per Share [Abstract]
EARNINGS PER SHARE	NOTE 12 – 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 Years Ended December 31, 2023 2022 Convertible notes payable 365,274 293,174 Restricted stock units 17,178 - Warrants to purchase shares of common stock 78,000 379,812 Total potentially dilutive shares 460,452 672,986 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 Years Ended December 31, 2023 2022 Net loss attributable to the common stockholders $ (4,145,936 ) $ (2,929,817 ) Basic weighted average outstanding shares of common stock 1,100,372 934,915 Dilutive effect of options and warrants - - Diluted weighted average common stock and common stock equivalents 1,100,372 934,915 Loss per share: Basic and diluted $ (3.77 ) $ (3.13 )	NOTE 11 – EARNINGS PER SHARE FASB ASC Topic 260, Earnings Per Share Basic earnings (loss) per share are computed by dividing net earnings available to common stockholders by the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. In periods where losses are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. The following potentially dilutive securities were excluded from the calculation of diluted net loss per share because the effects were anti-dilutive based on the application of the treasury stock method and because the Company incurred net losses during the period: SCHEDULE OF ANTI DILUTIVE SECURITIES 2022 2021 For the Years Ended December 31, 2022 2021 Convertible notes payable 293,174 137,249 Warrants to purchase shares of common stock 379,812 199,814 Total potentially dilutive shares 672,986 337,063 The following table sets forth the computation of basic and diluted net income per share: SCHEDULE OF COMPUTATION OF BASIC AND DILUTED NET INCOME PER SHARE 2022 2021 Years Ended December 31, 2022 2021 Net loss attributable to the common stockholders $ (2,929,817 ) $ (3,004,619 ) Basic weighted average outstanding shares of common stock 934,915 909,915 Dilutive effect of options and warrants - - Diluted weighted average common stock and common stock equivalents 934,915 909,915 Loss per share: Basic and diluted $ (3.13 ) $ (3.30 )

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 13 – 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 paid in equal quarterly amounts at the end of each quarter. In addition, each Director shall receive a grant of restricted stock units of $ 50,000 , or at the discretion of the Board of Directors, options to acquire shares of common stock. Restricted stock units will be valued based on the average of the five trading days preceding and including the date of grant and will vest at a rate determined by the Board of Directors over one year. If options are granted, the options will be valued at the exercise price based on the average of the five trading days preceding and including the date of grant, have a ten-year term, and will vest at a rate determined by the Board of Directors. During the years ended December 31, 2023 and 2022, respectively, each Director received a total of 5,726 and zero restricted stock units.	NOTE 12 – COMMITMENTS AND CONTINGENCIES Legal From time to time, various lawsuits and legal proceedings may arise in the ordinary course of business. However, litigation is subject to inherent uncertainties and an adverse result in these or other matters may arise from time to time that may harm our business. We are currently not aware of any legal proceedings or claims that it believes will have a material adverse effect on its business, financial condition or operating results. Media Advertising Agreement On May 13, 2021, the Company mutually terminated the Media Relations Agreement (“Media Agreement”) with a third party for marketing and to promote brand awareness that was entered into on February 10, 2021. The Company agreed to pay $ 25,000 Board of Directors Compensation Effective October 10, 2022, the Company’s Board of Directors appointed Ms. Richa Nand, Mr. Jim Dorst, and Mr. Chris Wetzel as non-executive members to the Company’s Board of Directors (“Director”). Each Director shall receive an annual retainer of $ 30,000 50,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS The Company evaluated all events or transactions that occurred after December 31, 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 December 31, 2023, except for the following: Brio – $44,000 On January 8, 2024, 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) $ 44,000 aggregate principal amount of Note due January 8, 2025 based on $1.00 for each $0.90909 paid by Brio and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 7,333 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The aggregate cash subscription amount received by the Company from Brio for the issuance of the Note and Warrants was $ 40,000 which was issued at a $ 4,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $ 6.00 per share, subject to adjustment as provided therein, such as stock splits and stock dividends. Shares Cancelled On January 9, 2024, the Company’s CTO agreed to surrender 64,100 common shares held by him and were cancelled by the Company. Reverse Stock Split Effective January 19, 2024, Board of Directors declared a one-for-forty reverse stock split to shareholders of record on or before January 31, 2024 of the Company’s issued and outstanding shares of common stock, outstanding warrants and options, and the Series B Convertible Preferred Stock. The number of shares of common stock obtainable upon exercise or conversion and the exercise prices and conversion rate have been equitably adjusted, and convertible preferred shares. As such, all share and per share amounts have been retroactively adjusted to reflect the reverse stock split. Advance from Shareholder In January 2024, the Company received an additional advance of $ 25,000 from the Company’s CEO for working capital purposes with a balance due of $ 105,000 as of February 15, 2024. 2024 Convertible Notes In February 2024, the Company entered into an Original Issue Discount Senior Convertible Debentures (the “2024 Notes”) totaling (i) $ 50,050 aggregate principal amount of Note (total of $ 45,500 cash was received) due in February 2025 based on $1.00 for each $0.90909 paid by the noteholder and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 8,343 shares of the Company’s Common Stock at an exercise price of $ 10.00 per share. The conversion price for the principal in connection with voluntary conversions by the holders of the convertible notes is $ 6.00 per share .	NOTE 13 – SUBSEQUENT EVENTS The Company evaluated all events or transactions that occurred after December 31, 2022 up through the date the financial statements were available to be issued. During this period, the Company did not have any material recognizable subsequent events required to be disclosed as of and for the period ended December 31, 2022, except for the following: Warrants In March 2023, the Company offered a short-term inducement to the Company’s warrant holders in which the Company will issue one share of the Company’s common stock in exchange for each two warrants returned to the Company to be cancelled. All other terms of the original grants remain the same . A total of 222,476 warrants were exchanged for 111,238 shares of the Company’s common stock through March 24, 2023. 2023 Convertible Notes During the three months ended March 31, 2023, the Company entered into an Original Issue Discount Senior Convertible Debentures totaling (i) $ 970,200 882,000 January through March 2024 based on $1.00 for each $0.90909 paid by the previous noteholder and 161,700 $ 10.00 The conversion price for the principal in connection with voluntary conversions by the holders of the convertible notes is $ 6.00 per share.

ADVANCE FROM SHAREHOLDER

ADVANCE FROM SHAREHOLDER	12 Months Ended
ADVANCE FROM SHAREHOLDER	Dec. 31, 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 $ 80,000 and $ 0 under Advance From Shareholder in the accompanying Balance Sheets at December 31, 2023 and 2022, respectively. The Company received advances of $ 80,000 and $ 0 and had no repayments for the years ended December 31, 2023 and 2022, respectively. The advance from our CEO was not made pursuant to any loan agreements or promissory notes, is non-interest bearing and due on demand.

SUMMARY OF SIGNIFICANT ACCOUN_2

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
PROPERTY AND EQUIPMENT (Tables)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment consisted of the following as of: SCHEDULE OF PROPERTY AND EQUIPMENT Estimated Life December 31, 2023 December 31, 2022 Office equipment 5 years $ 29,041 $ 29,041 Computer equipment 3 years 3,157 3,157 Property and equipment, gross 3 years 3,157 3,157 Accumulated depreciation (16,902 ) (10,146 ) Property and equipment, net $ 15,296 $ 22,052	Property and equipment consisted of the following as of: SCHEDULE OF PROPERTY AND EQUIPMENT Estimated Life December 31, 2022 December 31, 2021 Office equipment 5 years $ 29,041 $ 28,181 Computer equipment 3 years 3,157 3,157 Accumulated depreciation (10,146 ) (3,292 ) Property and equipment, net $ 22,052 $ 28,046

INTANGIBLE ASSETS (Tables)

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

CONVERTIBLE PROMISSORY DEBENT_2

CONVERTIBLE PROMISSORY DEBENTURES (Tables)	12 Months Ended
CONVERTIBLE PROMISSORY DEBENTURES (Tables)	Dec. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE NOTES PAYABLE	Convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE December 31, 2023 December 31, 2022 January 28, 2020 ($564,138) – 0% interest per annum outstanding principal and interest due August 30, 2024, as amended (“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 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 63,302 55,000 June 22, 2022 ($ 94,314 0 August 30, 2024 94,314 82,500 July 2022 ($ 341,000 0 July 2023 341,000 of principal of the Note into 17,050 common shares (“Note 9”) - 341,000 August 31, 2022 ($ 123,200 0 August 30, 2024 123,200 110,000 September 9, 2022 ($ 92,400 0 August 30, 2024 (“Note 11”) 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 (“Note 13”) 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 (“Note 15”) 55,000 55,000 December 22, 2022 ($ 110,000 0 December 22, 2023 (“Note 16”) 110,000 110,000 July 2022 ($ 341,000 0 July 2023 1,179,200 of principal of the Note into 196,534 common shares (“Note 17”) 264,000 - Total convertible notes payable 2,507,636 2,279,316 Original issue discount (225,835 ) (74,502 ) Beneficial conversion feature (22,013 ) (175,275 ) Debt discount (49,489 ) (392,883 ) Total convertible notes payable $ 2,210,299 $ 1,636,656	Convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE December 30, 2022 December 31, 2021 January 28, 2020 ($457,380) – 0% interest per annum outstanding principal and interest due October 20, 2022 (“Note 1”) $ 457,380 $ 457,380 January 28, 2020 ($ 457,380 0% October 20, 2022 $ 457,380 $ 457,380 June 23, 2020 ($ 60,500 0% October 20, 2022 60,500 60,500 September 17, 2020 ($ 199,650 0% October 20, 2022 16,714 199,650 1 ,071 182,936 182,936 March 23, 2022 ($ 220,000 0% March 23, 2023 220,000 - April 28, 2022 ($ 110,000 0% April 28, 2023 110,000 - May 10, 2022 ($ 110,000 0% May 10, 2023 110,000 - June 1, 2022 ($ 55,000 0% June 1, 2023 55,000 - June 22, 2022 ($ 82,500 0% June 22, 2023 82,500 - July 2022 ($ 341,000 0% July 2023 341,000 - August 31, 2022 ($ 110,000 0% August 31, 2023 110,000 - September 9, 2022 ($ 82,500 0% September 9, 2023 82,500 - September 20, 2022 ($ 110,000 0% September 20, 2023 110,000 - October 20, 2022 ($ 110,000 0% October 20, 2023 110,000 - November 9, 2022 ($ 82,500 0% November 9, 2023 82,500 - November 14, 2022 ($ 55,000 0% November 14, 2023 55,000 - December 22, 2022 ($ 110,000 0% 110,000 - Total convertible notes payable 2,279,316 700,816 Original issue discount (74,502 ) (53,614 ) Beneficial conversion feature (175,275 ) - Debt discount (392,883 ) - Total convertible notes payable $ 1,636,656 $ 647,202
SCHEDULE OF PRINCIPAL PAYMENTS DUE ON CONVERTIBLE PROMISSORY DEBENTURES	Principal payments on convertible promissory debentures are due as follows: SCHEDULE OF PRINCIPAL PAYMENTS DUE ON CONVERTIBLE PROMISSORY DEBENTURES Year ending December 31, 2024 $ 2,507,636 Long-Term Debt $ 2,507,636	Principal payments on convertible promissory debentures are due as follows: SCHEDULE OF PRINCIPAL PAYMENTS DUE ON CONVERTIBLE PROMISSORY DEBENTURES Year ending December 31, - 2024 $ 2,279,316 Long-Term Debt $ 2,279,316
SCHEDULE OF CHANGES IN CONVERTIBLE NOTES	Changes in convertible notes were as follows: SCHEDULE OF CHANGES IN CONVERTIBLE NOTES Note 1 Note 2 Note 3 Note 4 Note 5 Note 6 Note 7 Note 8 Note 9 Note 10 Note 11 Note 12 Note 13 Note 14 Note 15 Note 16 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, Begining balance $ 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 8,302 11,814 - 13,200 9,900 13,200 - 9,900 - - 1,443,200 - 1,748,520 Convertible notes payable issued 106,758 14,121 42,441 39,685 17,979 18,020 8,302 11,814 - 13,200 9,900 13,200 - 9,900 - - 1,443,200 - 1,748,520 Conversion of debt for common stock - - - - - - - - (341,000 ) - - - - - - - (1,179,200 ) - (1,520,200 ) Convertible notes payable as of December 31, 2023 $ 564,138 $ 74,621 $ 225,377 $ 259,685 $ 127,979 $ 128,020 $ 63,302 $ 94,314 $ - $ 123,200 $ 92,400 $ 123,200 $ 110,000 $ 92,400 $ 55,000 $ 110,000 $ 264,000 $ - $ 2,507,636 Convertible notes payable, Ending balance $ 564,138 $ 74,621 $ 225,377 $ 259,685 $ 127,979 $ 128,020 $ 63,302 $ 94,314 $ - $ 123,200 $ 92,400 $ 123,200 $ 110,000 $ 92,400 $ 55,000 $ 110,000 $ 264,000 $ - $ 2,507,636	Changes in convertible notes were as follows: SCHEDULE OF CHANGES IN CONVERTIBLE NOTES Note 1 Note 2 Note 3 Note 4 Note 5 Note 6 Note 7 Note 8 Note 9 Note 10 Note 11 Note 12 Note 13 Note 14 Note 15 Note 16 Other Totals Convertible notes payable as of January 1, 2021 $ 385,000 $ 50,000 $ 181,500 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 616,500 Extension of convertible note payable 72,380 10,500 18,150 - - - - - - - - - - - - - - 101,030 Exchange of convertible note payable for common stock - - (16,714 ) - - - - - - - - - - - - - - (16,714 ) Convertible notes payable, net, as of December 31, 2021 457,380 60,500 182,936 - - - - - - - - - - - - - - 700,816 Convertible notes payable issued in 2022 - - - 220,000 110,000 110,000 55,000 82,500 341,000 110,000 82,500 110,000 110,000 82,500 55,000 110,000 - 1,578,500 Convertible notes payable as of December 31, 2022 $ 457,380 $ 60,500 $ 182,936 $ 220,000 $ 110,000 $ 110,000 $ 55,000 $ 82,500 $ 341,000 $ 110,000 $ 82,500 $ 110,000 $ 110,000 $ 82,500 $ 55,000 $ 110,000 $ - $ 2,279,316
SCHEDULE OF CHANGES IN NOTE DISCOUNTS	Changes in note discounts were as follows: SCHEDULE OF CHANGES IN NOTE DISCOUNTS Note 1 Note 2 Note 3 Note 4 Note 5 Note 6 Note 7 Note 8 Note 9 Note 10 Note 11 Note 12 Note 13 Note 14 Note 15 Note 16 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, Begining balance $ - $ - $ - $ 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 8,302 11,814 - 13,200 9,900 13,200 - 9,900 - - 1,390,539 - 1,695,859 Note discounts issued in conjunction with debt 106,758 14,121 42,441 39,685 17,979 18,020 8,302 11,814 - 13,200 9,900 13,200 - 9,900 - - 1,390,539 - 1,695,859 2023 accretion of note discounts (31,589 ) (4,178 ) (12,558 ) (37,223 ) (19,799 ) (21,283 ) (11,949 ) (20,019 ) (69,569 ) (35,694 ) (45,435 ) (64,032 ) (86,329 ) (71,785 ) (47,274 ) (103,463 ) (1,309,003 ) (50,000 ) (2,041,182 ) Accretion of note discounts (31,589 ) (4,178 ) (12,558 ) (37,223 ) (19,799 ) (21,283 ) (11,949 ) (20,019 ) (69,569 ) (35,694 ) (45,435 ) (64,032 ) (86,329 ) (71,785 ) (47,274 ) (103,463 ) (1,309,003 ) (50,000 ) (2,041,182 ) Note discounts as of December 31, 2023 $ 75,169 $ 9,943 $ 29,883 $ 27,942 $ 12,658 $ 12,688 $ 5,846 $ 8,320 $ - $ 9,294 $ 6,971 $ 9,294 $ - $ 7,793 $ - $ - $ 81,536 $ - $ 297,337 Note discounts, Ending balance $ 75,169 $ 9,943 $ 29,883 $ 27,942 $ 12,658 $ 12,688 $ 5,846 $ 8,320 $ - $ 9,294 $ 6,971 $ 9,294 $ - $ 7,793 $ - $ - $ 81,536 $ - $ 297,337 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 December 31, 2023 $ 488,969 $ 64,678 $ 195,494 $ 231,743 $ 115,321 $ 115,332 $ 57,456 $ 85,994 $ - $ 113,906 $ 85,429 $ 113,906 $ 110,000 $ 84,607 $ 55,000 $ 110,000 $ 182,464 $ - $ 2,210,299 Convertible notes payable, net $ 488,969 $ 64,678 $ 195,494 $ 231,743 $ 115,321 $ 115,332 $ 57,456 $ 85,994 $ - $ 113,906 $ 85,429 $ 113,906 $ 110,000 $ 84,607 $ 55,000 $ 110,000 $ 182,464 $ - $ 2,210,299 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 6 % 6 % 6 % 14 % 15 % 17 % 19 % 21 % - % 29 % 49 % 52 % 78 % 78 % 86 % 94 % 496 % - % 81 %	Changes in note discounts were as follows: SCHEDULE OF CHANGES IN NOTE DISCOUNTS Note 1 Note 2 Note 3 Note 4 Note 5 Note 6 Note 7 Note 8 Note 9 Note 10 Note 11 Note 12 Note 13 Note 14 Note 15 Note 16 Other Totals Note discounts as of January 1, 2020 $ 73,418 $ 5,830 $ 18,584 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 97,832 Note discounts in conjunction with extension of convertible note 41,580 5,500 18,150 - - - - - - - - - - - - - - 65,230 2021 accretion of note discounts (80,822 ) (6,809 ) (21,817 ) - - - - - - - - - - - - - - (109,448 ) Note discounts as of December 31, 2021 34,176 4,521 14,917 - - - - - - - - - - - - - - 53,614 Note discounts issued in conjunction with debt - - - 113,418 44,786 44,787 22,794 34,861 140,289 64,104 82,500 110,000 110,000 82,500 55,000 110,000 - 1,015,039 2022 accretion of note discounts (34,176 ) (4,521 ) (14,917 ) (87,938 ) (30,308 ) (28,836 ) (13,301 ) (18,336 ) (70,720 ) (32,316 ) (39,994 ) (49,874 ) (23,671 ) (12,822 ) (7,726 ) (6,537 ) 50,000 (425,993 ) accretion of note discounts (34,176 ) (4,521 ) (14,917 ) (87,938 ) (30,308 ) (28,836 ) (13,301 ) (18,336 ) (70,720 ) (32,316 ) (39,994 ) (49,874 ) (23,671 ) (12,822 ) (7,726 ) (6,537 ) 50,000 (425,993 ) Note discounts as of December 31, 2022 $ - $ - $ - $ 25,480 $ 14,478 $ 15,951 $ 9,493 $ 16,525 $ 69,569 $ 31,788 $ 42,506 $ 60,126 $ 86,329 $ 69,678 $ 47,274 $ 103,463 $ 50,000 $ 592,660 Convertible notes payable, net, as of December 31, 2021 $ 423,204 $ 55,979 $ 168,019 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 647,202 Convertible notes payable, net, as of December 31, 2022 $ 457,380 $ 60,500 $ 182,936 $ 194,520 $ 95,522 $ 94,049 $ 45,507 $ 65,975 $ 271,431 $ 78,212 $ 39,994 $ 49,874 $ 23,671 $ 12,822 $ 7,726 $ 6,537 $ (50,000 ) $ 1,636,656 2021 Effective interest rate 11 % 11 % 12 % - - - - - - - - - - - - - - - 2022 Effective interest rate 7 % 7 % 8 % 40 % 28 % 26 % 24 % 22 % 21 % 29 % 48 % 45 % 22 % 16 % 14 % 6 % - 19 %

OPERATING LEASES (Tables)

OPERATING LEASES (Tables)	12 Months Ended
OPERATING LEASES (Tables)	Dec. 31, 2023	Dec. 31, 2022
Operating Leases
SCHEDULE OF OPERATING LEASE COST AND SUPPLEMENTAL CASH FLOW INFORMATION	In accordance with ASC 842, the components of lease expense were as follows: SCHEDULE OF OPERATING LEASE COST AND SUPPLEMENTAL CASH FLOW INFORMATION 2023 2022 Years ended December 31, 2023 2022 Operating lease expense $ 71,676 $ 71,676 Short term lease cost $ - $ - Total lease expense $ 71,676 $ 71,676 In accordance with ASC 842, other information related to leases was as follows: Years ended December 31, 2023 2022 Operating cash flows from operating leases $ 54,263 $ 72,714 Cash paid for amounts included in the measurement of lease liabilities $ 54,263 $ 72,714 Weighted-average remaining lease term—operating leases 2.67 years 3.67 years Weighted-average discount rate—operating leases 10 % 10 %	In accordance with ASC 842, the components of lease expense were as follows: SCHEDULE OF OPERATING LEASE COST AND SUPPLEMENTAL CASH FLOW INFORMATION 2022 2021 Years ended December 31, 2022 2021 Operating lease expense $ 71,676 $ 41,811 Short term lease cost $ - $ - Total lease expense $ 71,676 $ 41,811 In accordance with ASC 842, other information related to leases was as follows: Years ended December 31, 2022 2021 Operating cash flows from operating leases $ 72,714 $ 17,866 Cash paid for amounts included in the measurement of lease liabilities $ 72,714 $ 17,866 Weighted-average remaining lease term—operating leases 3.67 4.67 Weighted-average discount rate—operating leases 10 % 10 %
SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES	In accordance with ASC 842, maturities of operating lease liabilities as of December 31, 2023 were as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES Operating Year ending: Lease 2024 $ 77,142 2026 79,456 2027 54,225 Total undiscounted cash flows $ 210,823 Reconciliation of lease liabilities: Weighted-average remaining lease terms 2.67 years Weighted-average discount rate 10 % Present values $ 187,425 Lease liabilities—current 61,123 Lease liabilities—long-term 126,302 Lease liabilities—total $ 187,425 Difference between undiscounted and discounted cash flows $ 23,398	In accordance with ASC 842, maturities of operating lease liabilities as of December 31, 2022 were as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES Operating Year ending: Lease 2023 $ 74,895 2024 77,142 2025 79,456 2026 54,225 Total undiscounted cash flows $ 285,718 Reconciliation of lease liabilities: Weighted-average remaining lease terms 3.67 Weighted-average discount rate 10 % Present values $ 240,625 Lease liabilities—current 53,200 Lease liabilities—long-term 187,425 Lease liabilities—total $ 240,625 Difference between undiscounted and discounted cash flows $ 45,093

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
SCHEDULE OF RECONCILIATION OF STATUTORY INCOME TAX RATES AND EFFECTIVE TAX RATE	A reconciliation of the statutory income tax rates and the effective tax rate is as follows: SCHEDULE OF RECONCILIATION OF STATUTORY INCOME TAX RATES AND EFFECTIVE TAX RATE December 31, 2023 2022 Statutory U.S. federal rate 21.0 % 21.0 % State income tax, net of federal benefit 7.0 % 7.0 % Permanent differences - % ( 7.5 )% Valuation allowance ( 28.0 )% ( 20.5 )% Provision for income taxes 0.0 % 0.0 %	A reconciliation of the statutory income tax rates and the effective tax rate is as follows: SCHEDULE OF RECONCILIATION OF STATUTORY INCOME TAX RATES AND EFFECTIVE TAX RATE December 31, 2022 2021 Statutory U.S. federal rate 21.0 % 21.0 % State income tax, net of federal benefit 7.0 % 7.0 % Permanent differences ( 7.5 )% ( 4.0 )% Valuation allowance ( 20.5 )% ( 24.0 )% Provision for income taxes 0.0 % 0.0 %
SCHEDULE OF DEFERRED TAX ASSETS	The tax effects of the temporary differences and carry forwards that give rise to deferred tax assets consist of the following: SCHEDULE OF DEFERRED TAX ASSETS 2023 2022 December 31, 2023 2022 Deferred tax assets: Net operating loss carry forwards $ 2,781,577 $ 1,674,531 Accrued payroll 203,771 - Stock-based compensation 60,321 - Depreciation and amortization (21,911 ) - Valuation allowance (3,023,758 ) (1,674,531 ) Total $ - $ -	The tax effects of the temporary differences and carry forwards that give rise to deferred tax assets consist of the following: SCHEDULE OF DEFERRED TAX ASSETS 2022 2021 December 31, 2022 2021 Deferred tax assets: Net operating loss carry forwards $ 1,674,531 $ 1,073,527 Valuation allowance (1,674,531 ) (1,073,527 ) Total $ - $ -

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
EARNINGS PER SHARE (Tables)	Dec. 31, 2023	Dec. 31, 2022
Earnings Per Share [Abstract]
SCHEDULE OF ANTI DILUTIVE SECURITIES	The following potentially dilutive securities were excluded from the calculation of diluted net loss per share because the effects were anti-dilutive based on the application of the treasury stock method and because the Company incurred net losses during the period: SCHEDULE OF ANTI DILUTIVE SECURITIES 2023 2022 Years Ended December 31, 2023 2022 Convertible notes payable 365,274 293,174 Restricted stock units 17,178 - Warrants to purchase shares of common stock 78,000 379,812 Total potentially dilutive shares 460,452 672,986	The following potentially dilutive securities were excluded from the calculation of diluted net loss per share because the effects were anti-dilutive based on the application of the treasury stock method and because the Company incurred net losses during the period: SCHEDULE OF ANTI DILUTIVE SECURITIES 2022 2021 For the Years Ended December 31, 2022 2021 Convertible notes payable 293,174 137,249 Warrants to purchase shares of common stock 379,812 199,814 Total potentially dilutive shares 672,986 337,063
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 Years Ended December 31, 2023 2022 Net loss attributable to the common stockholders $ (4,145,936 ) $ (2,929,817 ) Basic weighted average outstanding shares of common stock 1,100,372 934,915 Dilutive effect of options and warrants - - Diluted weighted average common stock and common stock equivalents 1,100,372 934,915 Loss per share: Basic and diluted $ (3.77 ) $ (3.13 )	The following table sets forth the computation of basic and diluted net income per share: SCHEDULE OF COMPUTATION OF BASIC AND DILUTED NET INCOME PER SHARE 2022 2021 Years Ended December 31, 2022 2021 Net loss attributable to the common stockholders $ (2,929,817 ) $ (3,004,619 ) Basic weighted average outstanding shares of common stock 934,915 909,915 Dilutive effect of options and warrants - - Diluted weighted average common stock and common stock equivalents 934,915 909,915 Loss per share: Basic and diluted $ (3.13 ) $ (3.30 )

ORGANIZATION AND PRINCIPAL AC_2

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details Narrative) - USD ($)		12 Months Ended
	Oct. 19, 2020	Dec. 31, 2023	Dec. 31, 2022	Feb. 16, 2024	Mar. 31, 2023	Dec. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Converted liabilities		$ 1,520,200	$ 145,200
Common Stock, Shares, Outstanding		1,288,415	956,595		1,067,833	932,395
Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common Stock, Shares, Outstanding				1,224,315
Common stock shares held				647,415	426,833
Share Exchange Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of common stock outstanding	75%
Converted liabilities	$ 3,429,516
Conversion shares	7,907,351
Share Exchange Agreement [Member] \| Sigyn Stockholders [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of acquisition ownership interest	75%
Share Exchange Agreement [Member] \| Issued and Outstanding Shares [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of acquisition ownership interest	100%

BASIS OF PRESENTATION (Details

BASIS OF PRESENTATION (Details Narrative) - USD ($)	12 Months Ended
BASIS OF PRESENTATION (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 11,341,512	$ 7,195,576	$ 4,265,759
Working capital	3,489,941	1,978,396
Net loss	4,145,936	2,929,817	3,004,619
Net cash provided by used in operating activities	$ 1,383,210	$ 1,830,242	$ 1,774,182

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash FDIC insured amount	$ 250,000	$ 250,000
Advertising expenses	392	457	$ 0
Research and development expense	798,165	657,657	734,014
Inventory	50,000	50,000	50,000
Impairment of assets			536,047
Other current liabilities	$ 3,182	$ 1,197	179
Property, Plant and Equipment, Useful Life	5 years
Revision of Prior Period, Reclassification, Adjustment [Member]
Other current liabilities			$ 1,072

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Accumulated depreciation	$ (16,902)	$ (10,146)	$ (3,292)
Property and equipment, net	$ 15,296	$ 22,052	28,046
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years	5 years
Property and equipment, gross	$ 29,041	$ 29,041	28,181
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years	3 years
Property and equipment, gross	$ 3,157	$ 3,157	$ 3,157

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 6,756	$ 6,854	$ 2,946

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Website	$ 10,799	$ 10,799	$ 10,799
Intangible assets amortization period	3 years	3 years
Accumulated amortization	$ (10,799)	$ (8,699)	(5,099)
Intangible assets, net		$ 2,100	$ 5,700

SCHEDULE OF ESTIMATED AMORTIZAT

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

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	12 Months Ended
INTANGIBLE ASSETS (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 2,100	$ 3,600	$ 16,205

SCHEDULE OF CONVERTIBLE NOTES P

SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) - USD ($)		12 Months Ended
SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Jun. 22, 2022	Dec. 31, 2023	Dec. 31, 2022	Oct. 31, 2023	Jul. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Short-Term Debt [Line Items]
Convertible notes payable		$ 2,507,636	$ 2,279,316			$ 700,816	$ 616,500
Original issue discount		(225,835)	(74,502)			(53,614)
Beneficial conversion feature		(22,013)	(175,275)
Debt discount		(49,489)	(392,883)
Total convertible notes payable		2,210,299	1,636,656			647,202
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Convertible notes payable		564,138	457,380			457,380	385,000
Convertible notes payable		$ 564,138	$ 457,380
Debt instrument interest rate		0%	0%
Debt instrument maturity date		Aug. 30, 2024	Oct. 20, 2022
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Convertible notes payable		$ 74,621	$ 60,500			60,500	50,000
Convertible notes payable		$ 74,621	$ 60,500
Debt instrument interest rate		0%	0%
Debt instrument maturity date		Aug. 30, 2024	Oct. 20, 2022
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Convertible notes payable		$ 225,377	$ 182,936			182,936	181,500
Convertible notes payable		$ 225,377
Debt instrument interest rate		0%
Debt instrument maturity date		Aug. 30, 2024
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Convertible notes payable		$ 259,685	220,000
Convertible notes payable		$ 259,685	$ 220,000
Debt instrument interest rate		0%	0%
Debt instrument maturity date		Aug. 30, 2024	Mar. 23, 2023
Convertible Promissory Note Five [Member]
Short-Term Debt [Line Items]
Convertible notes payable		$ 127,979	$ 110,000
Convertible notes payable		$ 127,979	$ 110,000
Debt instrument interest rate		0%	0%
Debt instrument maturity date		Aug. 30, 2024	Apr. 28, 2023
Convertible Promissory Note Six [Member]
Short-Term Debt [Line Items]
Convertible notes payable		$ 128,020	$ 110,000
Convertible notes payable		$ 128,020	$ 110,000
Debt instrument interest rate		0%	0%
Debt instrument maturity date		Aug. 30, 2024	May 10, 2023
Convertible Promissory Note Seven [Member]
Short-Term Debt [Line Items]
Convertible notes payable		$ 63,302	$ 55,000
Convertible notes payable		$ 63,301	$ 55,000
Debt instrument interest rate		0%	0%
Debt instrument maturity date		Aug. 30, 2024	Jun. 01, 2023
Convertible Promissory Note Eight [Member]
Short-Term Debt [Line Items]
Convertible notes payable		$ 94,314	$ 82,500
Convertible notes payable		$ 94,314	82,500
Debt instrument interest rate	0%	0%
Debt instrument maturity date	Jun. 22, 2023	Aug. 30, 2024
Convertible Promissory Note Nine [Member]
Short-Term Debt [Line Items]
Convertible notes payable			$ 341,000
Convertible notes payable		$ 341,000			$ 341,000
Debt instrument interest rate		0%	0%
Convertible Promissory Note Ten [Member]
Short-Term Debt [Line Items]
Convertible notes payable		$ 123,200	$ 110,000
Convertible notes payable		$ 123,200	$ 110,000
Debt instrument interest rate		0%	0%
Debt instrument maturity date		Aug. 30, 2024	Aug. 31, 2023
Convertible Promissory Note Eleven [Member]
Short-Term Debt [Line Items]
Convertible notes payable		$ 92,400	$ 82,500
Convertible notes payable		$ 92,400	$ 82,500
Debt instrument interest rate		0%	0%
Debt instrument maturity date		Aug. 30, 2024	Sep. 09, 2023
Convertible Promissory Note Twelve [Member]
Short-Term Debt [Line Items]
Convertible notes payable		$ 123,200	$ 110,000
Convertible notes payable		$ 123,200	$ 110,000
Debt instrument interest rate		0%	0%
Debt instrument maturity date		Aug. 30, 2024	Sep. 20, 2023
Convertible Promissory Note Thirteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable		$ 110,000	$ 110,000
Convertible notes payable		$ 110,000	$ 110,000
Debt instrument interest rate		0%	0%
Debt instrument maturity date		Oct. 20, 2023	Oct. 20, 2023
Convertible Promissory Note Fourteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable		$ 92,400	$ 82,500
Convertible notes payable		$ 92,400	$ 82,500
Debt instrument interest rate		0%	0%
Debt instrument maturity date		Aug. 30, 2024	Nov. 09, 2023
Convertible Promissory Note Fifteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable		$ 55,000	$ 55,000
Convertible notes payable		$ 55,000	$ 55,000
Debt instrument interest rate		0%	0%
Debt instrument maturity date		Nov. 14, 2023	Nov. 14, 2023
Convertible Promissory Note Sixteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable		$ 110,000	$ 110,000
Convertible notes payable		$ 110,000	$ 110,000
Debt instrument interest rate		0%	0%
Debt instrument maturity date		Dec. 22, 2023
Convertible Promissory Note Seventeen [Member]
Short-Term Debt [Line Items]
Convertible notes payable		$ 264,000
Convertible notes payable		$ 341,000
Debt instrument interest rate		0%
Debt discount				$ (997,700)

SCHEDULE OF CONVERTIBLE NOTES_2

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

12 Months Ended

Dec. 22, 2022

Nov. 14, 2022

Nov. 09, 2022

Oct. 20, 2022

Sep. 20, 2022

Aug. 31, 2022

Jun. 22, 2022

Jun. 01, 2022

Apr. 28, 2022

Mar. 23, 2022

Dec. 31, 2023

Dec. 31, 2022

Oct. 03, 2023

Jun. 02, 2023

Jul. 31, 2022

Short-Term Debt [Line Items]

Debt Conversion, Converted Instrument, Amount

$ 1,520,200

$ 145,200

Convertible Promissory Note One [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 564,138

$ 457,380

Debt instrument interest rate

Debt instrument maturity date

Aug. 30, 2024

Oct. 20, 2022

Convertible Promissory Note Two [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 74,621

$ 60,500

Debt instrument interest rate

Debt instrument maturity date

Aug. 30, 2024

Oct. 20, 2022

Convertible Promissory Note Three [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 225,377

Debt instrument interest rate

Debt instrument maturity date

Aug. 30, 2024

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

Short-Term Debt [Line Items]

Debt Conversion, Converted Instrument, Amount

$ 16,714

Debt Conversion, Original Debt, Amount

$ 199,650

Debt Conversion, Converted Instrument, Shares Issued

Convertible Promissory Note Three [Member] | Due on october2022 [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 199,650

Debt instrument interest rate

Debt instrument maturity date

Oct. 20, 2022

Convertible Promissory Note Four [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 259,685

$ 220,000

Debt instrument interest rate

Debt instrument maturity date

Aug. 30, 2024

Mar. 23, 2023

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

Short-Term Debt [Line Items]

Convertible notes payable

$ 110,000

Debt instrument maturity date

Mar. 23, 2023

Convertible Promissory Note Five [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 127,979

$ 110,000

Debt instrument interest rate

Debt instrument maturity date

Aug. 30, 2024

Apr. 28, 2023

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

Short-Term Debt [Line Items]

Convertible notes payable

$ 110,000

Debt instrument maturity date

Apr. 28, 2023

Convertible Promissory Note Six [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 128,020

$ 110,000

Debt instrument interest rate

Debt instrument maturity date

Aug. 30, 2024

May 10, 2023

Convertible Promissory Note Seven [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 63,301

$ 55,000

Debt instrument interest rate

Debt instrument maturity date

Aug. 30, 2024

Jun. 01, 2023

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

Short-Term Debt [Line Items]

Convertible notes payable

$ 55,000

Debt instrument maturity date

Jun. 01, 2023

Convertible Promissory Note Eight [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 94,314

$ 82,500

Debt instrument interest rate

Debt instrument maturity date

Jun. 22, 2023

Aug. 30, 2024

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

Short-Term Debt [Line Items]

Convertible notes payable

$ 82,500

Debt instrument maturity date

Jun. 22, 2023

Convertible Promissory Note Nine [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 341,000

Debt instrument interest rate

Debt Conversion, Converted Instrument, Amount

$ 341,000

Debt Conversion, Converted Instrument, Shares Issued

17,050

Debt instrument maturity date

July
2023

July 2023

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

Short-Term Debt [Line Items]

Convertible notes payable

$ 324,500

$ 16,500

$ 341,000

Convertible Promissory Note Ten [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 123,200

$ 110,000

Debt instrument interest rate

Debt instrument maturity date

Aug. 30, 2024

Aug. 31, 2023

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

Short-Term Debt [Line Items]

Convertible notes payable

$ 110,000

Debt instrument maturity date

Aug. 31, 2023

Convertible Promissory Note Eleven [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 92,400

$ 82,500

Debt instrument interest rate

Debt instrument maturity date

Aug. 30, 2024

Sep. 09, 2023

Convertible Promissory Note Twelve [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 123,200

$ 110,000

Debt instrument interest rate

Debt instrument maturity date

Aug. 30, 2024

Sep. 20, 2023

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

Short-Term Debt [Line Items]

Convertible notes payable

$ 110,000

Debt instrument maturity date

Sep. 20, 2023

Convertible Promissory Note Thirteen [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 110,000

Debt instrument interest rate

Debt instrument maturity date

Oct. 20, 2023

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

Short-Term Debt [Line Items]

Convertible notes payable

$ 110,000

Debt instrument maturity date

Oct. 20, 2023

Convertible Promissory Note Fourteen [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 92,400

$ 82,500

Debt instrument interest rate

Debt instrument maturity date

Aug. 30, 2024

Nov. 09, 2023

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

Short-Term Debt [Line Items]

Convertible notes payable

$ 82,500

Debt instrument maturity date

Nov. 09, 2023

Convertible Promissory Note Fifteen [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 55,000

Debt instrument interest rate

Debt instrument maturity date

Nov. 14, 2023

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

Short-Term Debt [Line Items]

Convertible notes payable

$ 55,000

Debt instrument maturity date

Nov. 14, 2023

Convertible Promissory Note Sixteen [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 110,000

Debt instrument interest rate

Debt instrument maturity date

Dec. 22, 2023

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

Short-Term Debt [Line Items]

Convertible notes payable

$ 110,000

Debt instrument maturity date

Dec. 22, 2023

Convertible Promissory Note Seventeen [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 341,000

Debt instrument interest rate

Debt Conversion, Converted Instrument, Amount

$ 1,179,200

Debt Conversion, Converted Instrument, Shares Issued

196,534

Debt instrument maturity date

July
2023

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

Short-Term Debt [Line Items]

Convertible notes payable

$ 1,443,200

$ 181,500

Debt instrument maturity date

Dec. 07, 2024

Debt instrument maturity date

January
2024 through

SCHEDULE OF PRINCIPAL PAYMENTS

SCHEDULE OF PRINCIPAL PAYMENTS DUE ON CONVERTIBLE PROMISSORY DEBENTURES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Next Twelve Months	$ 2,507,636
Year Two		2,279,316
Long-Term Debt	$ 2,507,636	$ 2,279,316

SCHEDULE OF CHANGES IN CONVERTI

SCHEDULE OF CHANGES IN CONVERTIBLE NOTES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance	$ 2,279,316	$ 700,816	$ 616,500
Extension of convertible note payable			101,030
Exchange of convertible note payable for common stock			(16,714)
Convertible notes payable issued	1,748,520	1,578,500
Convertible notes payable, Ending balance	2,507,636	2,279,316	700,816
Conversion of debt for common stock	(1,520,200)
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance	457,380	457,380	385,000
Extension of convertible note payable			72,380
Exchange of convertible note payable for common stock
Convertible notes payable issued	106,758
Convertible notes payable, Ending balance	564,138	457,380	457,380
Conversion of debt for common stock
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance	60,500	60,500	50,000
Extension of convertible note payable			10,500
Exchange of convertible note payable for common stock
Convertible notes payable issued	14,121
Convertible notes payable, Ending balance	74,621	60,500	60,500
Conversion of debt for common stock
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance	182,936	182,936	181,500
Extension of convertible note payable			18,150
Exchange of convertible note payable for common stock			(16,714)
Convertible notes payable issued	42,441
Convertible notes payable, Ending balance	225,377	182,936	182,936
Conversion of debt for common stock
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance	220,000
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued	39,685	220,000
Convertible notes payable, Ending balance	259,685	220,000
Conversion of debt for common stock
Convertible Promissory Note Five [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance	110,000
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued	17,979	110,000
Convertible notes payable, Ending balance	127,979	110,000
Conversion of debt for common stock
Convertible Promissory Note Six [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance	110,000
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued	18,020	110,000
Convertible notes payable, Ending balance	128,020	110,000
Conversion of debt for common stock
Convertible Promissory Note Seven [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance	55,000
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued	8,302	55,000
Convertible notes payable, Ending balance	63,302	55,000
Conversion of debt for common stock
Convertible Promissory Note Eight [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance	82,500
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued	11,814	82,500
Convertible notes payable, Ending balance	94,314	82,500
Conversion of debt for common stock
Convertible Promissory Note Nine [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance	341,000
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued		341,000
Convertible notes payable, Ending balance		341,000
Conversion of debt for common stock	(341,000)
Convertible Promissory Note Ten [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance	110,000
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued	13,200	110,000
Convertible notes payable, Ending balance	123,200	110,000
Conversion of debt for common stock
Convertible Promissory Note Eleven [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance	82,500
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued	9,900	82,500
Convertible notes payable, Ending balance	92,400	82,500
Conversion of debt for common stock
Convertible Promissory Note Twelve [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance	110,000
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued	13,200	110,000
Convertible notes payable, Ending balance	123,200	110,000
Conversion of debt for common stock
Convertible Promissory Note Thirteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance	110,000
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued		110,000
Convertible notes payable, Ending balance	110,000	110,000
Conversion of debt for common stock
Convertible Promissory Note Fourteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance	82,500
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued	9,900	82,500
Convertible notes payable, Ending balance	92,400	82,500
Conversion of debt for common stock
Convertible Promissory Note Fifteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance	55,000
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued		55,000
Convertible notes payable, Ending balance	55,000	55,000
Conversion of debt for common stock
Convertible Promissory Note Sixteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance	110,000
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued		110,000
Convertible notes payable, Ending balance	110,000	110,000
Conversion of debt for common stock
Convertible Promissory Note Other [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance
Extension of convertible note payable
Exchange of convertible note payable for common stock
Convertible notes payable issued
Convertible notes payable, Ending balance
Conversion of debt for common stock
Convertible Promissory Note Seventeen [Member]
Short-Term Debt [Line Items]
Convertible notes payable, Begining balance
Convertible notes payable issued	1,443,200
Convertible notes payable, Ending balance	264,000
Conversion of debt for common stock	$ (1,179,200)

SCHEDULE OF CHANGES IN NOTE DIS

SCHEDULE OF CHANGES IN NOTE DISCOUNTS (Details) - USD ($)	12 Months Ended
SCHEDULE OF CHANGES IN NOTE DISCOUNTS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	$ 592,660	$ 53,614	$ 97,832
Note discounts in conjunction with extension of convertible note			65,230
Accretion of note discounts	(2,041,182)	(425,993)	(109,448)
Note discounts issued in conjunction with debt	1,695,859	1,015,039
Note discounts as of December 31, 2022		592,660	53,614
Convertible notes payable, net	$ 2,210,299	$ 1,636,656	$ 647,202
Effective interest rate	81%	19%
Note discounts, Begining balance	$ 642,660	$ 53,614
Note discounts, Ending balance	297,337	642,660	$ 53,614
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021		34,176	73,418
Note discounts in conjunction with extension of convertible note			41,580
Accretion of note discounts	(31,589)	(34,176)	(80,822)
Note discounts issued in conjunction with debt	106,758
Note discounts as of December 31, 2022			34,176
Convertible notes payable, net	$ 488,969	$ 457,380	$ 423,204
Effective interest rate	6%	7%	11%
Note discounts, Begining balance		$ 34,176
Note discounts, Ending balance	75,169		$ 34,176
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021		4,521	5,830
Note discounts in conjunction with extension of convertible note			5,500
Accretion of note discounts	(4,178)	(4,521)	(6,809)
Note discounts issued in conjunction with debt	14,121
Note discounts as of December 31, 2022			4,521
Convertible notes payable, net	$ 64,678	$ 60,500	$ 55,979
Effective interest rate	6%	7%	11%
Note discounts, Begining balance		$ 4,521
Note discounts, Ending balance	9,943		$ 4,521
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021		14,917	18,584
Note discounts in conjunction with extension of convertible note			18,150
Accretion of note discounts	(12,558)	(14,917)	(21,817)
Note discounts issued in conjunction with debt	42,441
Note discounts as of December 31, 2022			14,917
Convertible notes payable, net	$ 195,494	$ 182,936	$ 168,019
Effective interest rate	6%	8%	12%
Note discounts, Begining balance		$ 14,917
Note discounts, Ending balance	29,883		$ 14,917
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	25,480
Note discounts in conjunction with extension of convertible note
Accretion of note discounts	(37,223)	(87,938)
Note discounts issued in conjunction with debt	39,685	113,418
Note discounts as of December 31, 2022		25,480
Convertible notes payable, net	$ 231,743	$ 194,520
Effective interest rate	14%	40%
Note discounts, Begining balance	$ 25,480
Note discounts, Ending balance	27,942	25,480
Convertible Promissory Note Five [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	14,478
Note discounts in conjunction with extension of convertible note
Accretion of note discounts	(19,799)	(30,308)
Note discounts issued in conjunction with debt	17,979	44,786
Note discounts as of December 31, 2022		14,478
Convertible notes payable, net	$ 115,321	$ 95,522
Effective interest rate	15%	28%
Note discounts, Begining balance	$ 14,478
Note discounts, Ending balance	12,658	14,478
Convertible Promissory Note Six [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	15,951
Note discounts in conjunction with extension of convertible note
Accretion of note discounts	(21,283)	(28,836)
Note discounts issued in conjunction with debt	18,020	44,787
Note discounts as of December 31, 2022		15,951
Convertible notes payable, net	$ 115,332	$ 94,049
Effective interest rate	17%	26%
Note discounts, Begining balance	$ 15,951
Note discounts, Ending balance	12,688	15,951
Convertible Promissory Note Seven [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	9,493
Note discounts in conjunction with extension of convertible note
Accretion of note discounts	(11,949)	(13,301)
Note discounts issued in conjunction with debt	8,302	22,794
Note discounts as of December 31, 2022		9,493
Convertible notes payable, net	$ 57,456	$ 45,507
Effective interest rate	19%	24%
Note discounts, Begining balance	$ 9,493
Note discounts, Ending balance	5,846	9,493
Convertible Promissory Note Eight [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	16,525
Note discounts in conjunction with extension of convertible note
Accretion of note discounts	(20,019)	(18,336)
Note discounts issued in conjunction with debt	11,814	34,861
Note discounts as of December 31, 2022		16,525
Convertible notes payable, net	$ 85,994	$ 65,975
Effective interest rate	21%	22%
Note discounts, Begining balance	$ 16,525
Note discounts, Ending balance	8,320	16,525
Convertible Promissory Note Nine [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	69,569
Note discounts in conjunction with extension of convertible note
Accretion of note discounts	(69,569)	(70,720)
Note discounts issued in conjunction with debt		140,289
Note discounts as of December 31, 2022		69,569
Convertible notes payable, net		$ 271,431
Effective interest rate		21%
Note discounts, Begining balance	69,569
Note discounts, Ending balance		69,569
Convertible Promissory Note Ten [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	31,788
Note discounts in conjunction with extension of convertible note
Accretion of note discounts	(35,694)	(32,316)
Note discounts issued in conjunction with debt	13,200	64,104
Note discounts as of December 31, 2022		31,788
Convertible notes payable, net	$ 113,906	$ 78,212
Effective interest rate	29%	29%
Note discounts, Begining balance	$ 31,788
Note discounts, Ending balance	9,294	31,788
Convertible Promissory Note Eleven [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	42,506
Note discounts in conjunction with extension of convertible note
Accretion of note discounts	(45,435)	(39,994)
Note discounts issued in conjunction with debt	9,900	82,500
Note discounts as of December 31, 2022		42,506
Convertible notes payable, net	$ 85,429	$ 39,994
Effective interest rate	49%	48%
Note discounts, Begining balance	$ 42,506
Note discounts, Ending balance	6,971	42,506
Convertible Promissory Note Twelve [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	60,126
Note discounts in conjunction with extension of convertible note
Accretion of note discounts	(64,032)	(49,874)
Note discounts issued in conjunction with debt	13,200	110,000
Note discounts as of December 31, 2022		60,126
Convertible notes payable, net	$ 113,906	$ 49,874
Effective interest rate	52%	45%
Note discounts, Begining balance	$ 60,126
Note discounts, Ending balance	9,294	60,126
Convertible Promissory Note Thirteen [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	86,329
Note discounts in conjunction with extension of convertible note
Accretion of note discounts	(86,329)	(23,671)
Note discounts issued in conjunction with debt		110,000
Note discounts as of December 31, 2022		86,329
Convertible notes payable, net	$ 110,000	$ 23,671
Effective interest rate	78%	22%
Note discounts, Begining balance	$ 86,329
Note discounts, Ending balance		86,329
Convertible Promissory Note Fourteen [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	69,678
Note discounts in conjunction with extension of convertible note
Accretion of note discounts	(71,785)	(12,822)
Note discounts issued in conjunction with debt	9,900	82,500
Note discounts as of December 31, 2022		69,678
Convertible notes payable, net	$ 84,607	$ 12,822
Effective interest rate	78%	16%
Note discounts, Begining balance	$ 69,678
Note discounts, Ending balance	7,793	69,678
Convertible Promissory Note Fifteen [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	47,274
Note discounts in conjunction with extension of convertible note
Accretion of note discounts	(47,274)	(7,726)
Note discounts issued in conjunction with debt		55,000
Note discounts as of December 31, 2022		47,274
Convertible notes payable, net	$ 55,000	$ 7,726
Effective interest rate	86%	14%
Note discounts, Begining balance	$ 47,274
Note discounts, Ending balance		47,274
Convertible Promissory Note Sixteen [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	103,463
Note discounts in conjunction with extension of convertible note
Accretion of note discounts	(103,463)	(6,537)
Note discounts issued in conjunction with debt		110,000
Note discounts as of December 31, 2022		103,463
Convertible notes payable, net	$ 110,000	$ 6,537
Effective interest rate	94%	6%
Note discounts, Begining balance	$ 103,463
Note discounts, Ending balance		103,463
Convertible Promissory Note Other [Member]
Short-Term Debt [Line Items]
Note discounts as of December 31, 2021	50,000
Note discounts in conjunction with extension of convertible note
Accretion of note discounts	(50,000)	50,000
Note discounts issued in conjunction with debt
Note discounts as of December 31, 2022		50,000
Convertible notes payable, net		$ (50,000)
Effective interest rate
Note discounts, Begining balance	$ 50,000
Note discounts, Ending balance		50,000
Convertible Promissory Note Seventeen [Member]
Short-Term Debt [Line Items]
Accretion of note discounts	(1,309,003)
Note discounts issued in conjunction with debt	1,390,539
Convertible notes payable, net	$ 182,464
Effective interest rate	496%
Note discounts, Begining balance
Note discounts, Ending balance	$ 81,536

CONVERTIBLE PROMISSORY DEBENT_3

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

1 Months Ended

12 Months Ended

Oct. 31, 2023

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. 20, 2020

Sep. 17, 2020

Jun. 23, 2020

Jan. 28, 2020

Jul. 31, 2022

Dec. 31, 2023

Dec. 31, 2022

Oct. 03, 2023

Sep. 14, 2023

Jun. 02, 2023

Nov. 23, 2022

Aug. 30, 2022

Dec. 31, 2021

Aug. 20, 2020

Short-Term Debt [Line Items]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

559,839

Original issue discount amount

$ 49,489

$ 392,883

Common Stock [Member]

Short-Term Debt [Line Items]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

279,920

Convertible Promissory Note Twelve [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 123,200

$ 110,000

Debt Instrument, Maturity Date

Aug. 30, 2024

Sep. 20, 2023

Interest percentage

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 110,000

Debt Instrument, Maturity Date

Sep. 20, 2023

Debt Conversion, Description

based
on $1.00 for each $0.90909 paid by Osher

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

18,334

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 10

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

$ 13,200

Debt Instrument, Convertible, Conversion Price

$ 6

Convertible Promissory Note Sixteen [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 110,000

Debt Instrument, Maturity Date

Dec. 22, 2023

Interest percentage

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 110,000

Debt Instrument, Maturity Date

Dec. 22, 2023

Debt Conversion, Description

based
on $1.00 for each $0.90909 paid by Osher

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

18,334

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 10

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

Debt Instrument, Convertible, Conversion Price

$ 6

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

Short-Term Debt [Line Items]

Warrants and Rights Outstanding, Term

5 years

Convertible Promissory Note Fifteen [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 55,000

Debt Instrument, Maturity Date

Nov. 14, 2023

Interest percentage

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 55,000

Debt Instrument, Maturity Date

Nov. 14, 2023

Debt Conversion, Description

based on $1.00 for each $0.90909 paid by Osher

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

9,167

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 10

Proceeds from issuance of convertible debt

$ 50,000

Original issue discount amount

$ 5,000

Debt Instrument, Convertible, Conversion Price

$ 6

Convertible Promissory Note Fourteen [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 92,400

$ 82,500

Debt Instrument, Maturity Date

Aug. 30, 2024

Nov. 09, 2023

Interest percentage

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 82,500

Debt Instrument, Maturity Date

Nov. 09, 2023

Debt Conversion, Description

based
on $1.00 for each $0.90909 paid by Brio

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

13,750

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 10

Proceeds from issuance of convertible debt

$ 75,000

Original issue discount amount

$ 7,500

9,900

Debt Instrument, Convertible, Conversion Price

$ 6

Convertible Promissory Note Thirteen [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 110,000

Debt Instrument, Maturity Date

Oct. 20, 2023

Interest percentage

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 110,000

Debt Instrument, Maturity Date

Oct. 20, 2023

Debt Conversion, Description

based
on $1.00 for each $0.90909 paid by Osher

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

18,334

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 10

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

Debt Instrument, Convertible, Conversion Price

$ 6

Convertible Promissory Note Eleven [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 92,400

$ 82,500

Debt Instrument, Maturity Date

Aug. 30, 2024

Sep. 09, 2023

Interest percentage

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

Short-Term Debt [Line Items]

Debt Conversion, Description

based
on $1.00 for each $0.90909 paid by Osher

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 82,500

Debt Instrument, Maturity Date

Sep. 09, 2023

Debt Conversion, Description

based
on $1.00 for each $0.90909 paid by Brio

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

13,750

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 10

Proceeds from issuance of convertible debt

$ 75,000

Original issue discount amount

$ 7,500

9,900

Debt Instrument, Convertible, Conversion Price

$ 6

Convertible Promissory Note Ten [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 123,200

$ 110,000

Debt Instrument, Maturity Date

Aug. 30, 2024

Aug. 31, 2023

Interest percentage

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 110,000

Debt Instrument, Maturity Date

Aug. 31, 2023

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

18,334

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 10

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

13,200

Debt Instrument, Convertible, Conversion Price

$ 6

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

Short-Term Debt [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 10

Convertible Promissory Note Nine [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 341,000

Debt instrument, maturity date, description

July
2023

July 2023

Debt Conversion, Converted Instrument, Shares Issued

17,050

Interest percentage

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 341,000

$ 324,500

$ 16,500

Debt Conversion, Description

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

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

16,923

16,225

825

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 20

Proceeds from issuance of convertible debt

$ 310,000

Debt Instrument, Convertible, Conversion Price

$ 20

Convertible Promissory Note Eight [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 94,314

$ 82,500

Debt Instrument, Maturity Date

Jun. 22, 2023

Aug. 30, 2024

Interest percentage

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 82,500

Debt Instrument, Maturity Date

Jun. 22, 2023

Debt Conversion, Description

based
on $1.00 for each $0.90909 paid by Osher

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

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

4,125

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 20

Proceeds from issuance of convertible debt

$ 75,000

Original issue discount amount

$ 7,500

11,814

Debt Instrument, Convertible, Conversion Price

$ 20

Convertible Promissory Note Seven [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 63,301

$ 55,000

Debt Instrument, Maturity Date

Aug. 30, 2024

Jun. 01, 2023

Interest percentage

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 55,000

Debt Instrument, Maturity Date

Jun. 01, 2023

Debt Conversion, Description

based
on $1.00 for each $0.90909 paid by Osher

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

2,750

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 20

Proceeds from issuance of convertible debt

$ 50,000

Original issue discount amount

$ 5,000

8,302

Debt Instrument, Convertible, Conversion Price

$ 20

Convertible Promissory Note Six [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 128,020

$ 110,000

Debt Instrument, Maturity Date

Aug. 30, 2024

May 10, 2023

Interest percentage

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 110,000

Debt Instrument, Maturity Date

May 10, 2023

Debt Conversion, Description

based
on $1.00 for each $0.90909 paid by Brio

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

5,500

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 20

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

18,020

Debt Instrument, Convertible, Conversion Price

$ 20

Convertible Promissory Note Five [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 127,979

$ 110,000

Debt Instrument, Maturity Date

Aug. 30, 2024

Apr. 28, 2023

Interest percentage

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 110,000

Debt Instrument, Maturity Date

Apr. 28, 2023

Debt Conversion, Description

based
on $1.00 for each $0.90909 paid by Osher

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

5,500

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 20

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

17,979

Debt Instrument, Convertible, Conversion Price

$ 20

Convertible Promissory Note Four [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 259,685

$ 220,000

Debt Instrument, Maturity Date

Aug. 30, 2024

Mar. 23, 2023

Interest percentage

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 110,000

Debt Instrument, Maturity Date

Mar. 23, 2023

Debt Conversion, Description

based
on $1.00 for each $0.90909 paid by Osher

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

5,500

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 20

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

19,721

Debt Instrument, Convertible, Conversion Price

$ 20

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 110,000

Debt Instrument, Maturity Date

Mar. 23, 2023

Debt Conversion, Description

based
on $1.00 for each $0.90909 paid by Brio

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

5,500

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 20

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

19,964

Debt Instrument, Convertible, Conversion Price

$ 20

Convertible Promissory Note Three [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 225,377

Debt Instrument, Maturity Date

Aug. 30, 2024

Interest percentage

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

Short-Term Debt [Line Items]

Debt Conversion, Original Debt, Amount

$ 199,650

Debt Conversion, Converted Instrument, Shares Issued

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 181,500

Debt Instrument, Maturity Date

Sep. 30, 2021

Debt Conversion, Description

based on $1.00 for each $0.90909 paid by Osher

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

206

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 1,200

Proceeds from issuance of convertible debt

$ 165,000

Original issue discount amount

$ 16,500

42,441

Debt Instrument, Convertible, Conversion Price

$ 15.60

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

Short-Term Debt [Line Items]

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

11,250

11,634

206

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 40

$ 23.60

Debt instrument, maturity date, description

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

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

Debt instrument carrying amount

$ 199,650

$ 717,530

$ 652,300

Accrued interest

$ 65,230

Debt Conversion, Original Debt, Amount

$ 16,714

Debt Conversion, Converted Instrument, Shares Issued

1,071

Convertible Promissory Note Two [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 74,621

$ 60,500

Debt Instrument, Maturity Date

Aug. 30, 2024

Oct. 20, 2022

Interest percentage

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 50,000

Debt Instrument, Maturity Date

Jun. 23, 2021

Debt Conversion, Description

based on $1.00 for each $0.90909 paid by Osher

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

11,250

250

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 40

$ 1,200

Proceeds from issuance of convertible debt

$ 50,005

Original issue discount amount

$ 0

14,121

Debt Instrument, Convertible, Conversion Price

$ 15.60

Debt instrument, maturity date, description

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

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

Debt instrument carrying amount

$ 717,530

$ 652,300

Accrued interest

$ 65,230

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 55,000

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

3,526

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 23.60

Original issue discount amount

$ 4,995

Convertible Promissory Note One [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 564,138

$ 457,380

Debt Instrument, Maturity Date

Aug. 30, 2024

Oct. 20, 2022

Interest percentage

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 385,000

Debt Instrument, Maturity Date

Jan. 26, 2021

Debt Conversion, Description

based on $1.00 for each $0.90909 paid by Osher

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

11,250

2,005

102,827

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 40

$ 280

Proceeds from issuance of convertible debt

$ 350,005

Original issue discount amount

$ 34,995

$ 106,758

Debt Instrument, Convertible, Conversion Price

$ 3.76

Debt instrument, maturity date, description

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

Debt instrument carrying amount

$ 717,530

$ 652,300

Accrued interest

$ 65,230

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

Short-Term Debt [Line Items]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

102,827

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 5.60

Debt instrument, maturity date, description

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

Interest percentage

Convertible Promissory Note [Member]

Short-Term Debt [Line Items]

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

11,250

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 40

Debt instrument, maturity date, description

October
20, 2021 to October 20, 2022

Stock Issued During Period, Shares, New Issues

11,250

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

Short-Term Debt [Line Items]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

24,200

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 145,200

Debt Instrument, Maturity Date

Nov. 21, 2023

Debt Conversion, Description

based
on $1.00 for each $0.90909 paid by the previous noteholder

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

24,200

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 10

Proceeds from issuance of convertible debt

$ 132,000

Original issue discount amount

$ 13,200

Debt Instrument, Convertible, Conversion Price

$ 6

Convertible Promissory Note Seventeen [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 341,000

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 10

Original issue discount amount

$ 997,700

Debt instrument, maturity date, description

July
2023

Debt Conversion, Converted Instrument, Shares Issued

196,534

Interest percentage

Stock Issued During Period, Shares, New Issues

166,284

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 1,443,200

$ 181,500

Debt Instrument, Maturity Date

Dec. 07, 2024

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

233,200

30,250

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 10

Proceeds from issuance of convertible debt

$ 1,312,000

Original issue discount amount

$ 131,200

Debt Instrument, Convertible, Conversion Price

$ 6

Debt instrument, maturity date, description

January
2024 through

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

Short-Term Debt [Line Items]

Warrants and Rights Outstanding, Term

5 years

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)			12 Months Ended
STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)	Jun. 02, 2023	Oct. 22, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2023
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 outstanding			32	0	0
Preferred stock shares outstanding			32	0	0
Common Stock, Shares Authorized			1,000,000,000	1,000,000,000	1,000,000,000
Common Stock, Par or Stated Value Per Share			$ 0.0001	$ 0.0001	$ 0.0001
Common Stock, Shares, Outstanding			1,288,415	956,595	932,395	1,067,833
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			559,839
Proceeds from Issuance of Common Stock					$ 1,865,000
Debt Instrument, Issued, Principal	$ 198,000
Stock Issued During Period, Value, Restricted Stock Award, Gross			$ 50,000
Employee Benefits and Share-Based Compensation			$ 150,000
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right			352,965
Common Stock [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			279,920
Stock Issued During Period, Shares, Conversion of Units			(161,684)
Conversion of shares	31,075			24,200	8,929
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares outstanding			32
Stock Issued During Period, Shares, Conversion of Units			161,684
Conversion of Stock, Description			Each Series B Convertible Preferred Share converts into 5,025.1 shares of the Company’s common stock
Convertible Promissory Note [Member]
Class of Stock [Line Items]
Debt Instrument, Maturity Date, Description		October 20, 2021 to October 20, 2022
Stock Issued During Period, Shares, New Issues		11,250
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		11,250
Proceeds from Issuance of Common Stock		$ 197,501
Warrants and Rights Outstanding, Term		5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 40
Other Expenses			$ 0	$ 147,720	$ 40,041

SCHEDULE OF OPERATING LEASE COS

SCHEDULE OF OPERATING LEASE COST AND SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating Leases
Operating lease expense	$ 71,676	$ 71,676	$ 41,811
Short term lease cost
Total lease expense	71,676	71,676	41,811
Operating cash flows from operating leases	54,263	72,714	17,866
Cash paid for amounts included in the measurement of lease liabilities	$ 54,263	$ 72,714	$ 17,866
Operating lease, weighted average remaining lease term	2 years 8 months 1 day	3 years 8 months 1 day	4 years 8 months 1 day
Weighted-average discount rate - operating leases	10%	10%	10%

SCHEDULE OF MATURITIES OF OPERA

SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating Leases
2024	$ 77,142	$ 74,895
2026	79,456	77,142
2027	54,225	79,456
2026		54,225
Total undiscounted cash flows	$ 210,823	$ 285,718
Operating lease, weighted average remaining lease term	2 years 8 months 1 day	3 years 8 months 1 day	4 years 8 months 1 day
Weighted-average discount rate	10%	10%	10%
Lease liabilities, current Present values	$ 187,425	$ 240,625
Lease liabilities—current	61,123	53,200	$ 46,091
Lease liabilities—long-term	126,302	187,425	$ 240,625
Lease liabilities—total	187,425	240,625
Difference between undiscounted and discounted cash flows	23,398	45,093
Lease liabilities—total	$ 187,425	$ 240,625

OPERATING LEASES (Details Narra

OPERATING LEASES (Details Narrative) - USD ($)		12 Months Ended
OPERATING LEASES (Details Narrative) - USD ($)	May 27, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jun. 15, 2021
Lease monthly rent	$ 5,955
Lease expiration date	Sep. 30, 2026
Operating lease right-of-use assets		$ 167,736	$ 217,718	$ 262,771
Operating lease liability		187,425	240,625
Operating lease cost		$ 71,676	$ 71,676	$ 41,811
ASC 842 [Member]
Operating lease right-of-use assets					$ 290,827
Operating lease liability					290,827
ASC 842 [Member] \| June Fifteen Twenty Twenty One [Member]
Operating lease right-of-use assets					290,827
Operating lease liability					$ 290,827

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)			12 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Dec. 06, 2023	Apr. 01, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Compensation expense			$ 150,000
Accrued payroll and payroll taxes			791,754	30,124	$ 1,072
Mr. Joyce [Member]
Related Party Transaction [Line Items]
Compensation expense			455,000	453,067
Accrued compensation			284,375
Employment Agreements [Member] \| Mr. Joyce [Member]
Related Party Transaction [Line Items]
Annual base salary			$ 455,000	$ 455,000
Maximum bonus compensation percentage			50%	50%
Beneficial ownership target percentage			9%	9%
Compensation expense				$ 453,067	496,125
Accrued payroll and payroll taxes						$ 18,542
Employee benefits				25,312	21,704
Employment Agreements [Member] \| Chief Technology Officer [Member]
Related Party Transaction [Line Items]
Compensation expense			$ 240,000	233,678	259,000
Employee benefits				48,811	$ 31,126
Accrued compensation			160,000
Employment Agreements [Member] \| Mr. DeCiccio [Member]
Related Party Transaction [Line Items]
Maximum bonus compensation percentage	40%
Compensation expense			9,000
Debt Instrument, Annual Principal Payment	$ 250,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross	17,500
Stock Issued During Period, Shares, Acquisitions	17,500
Accounts Payable			35,242	0
Employment Agreements [Member] \| Dr Marleau [Member]
Related Party Transaction [Line Items]
Maximum bonus compensation percentage		40%
Compensation expense			225,000	$ 0
Accrued compensation			$ 100,000
Debt Instrument, Annual Principal Payment		$ 300,000
Percentage of annual increase salary		3%

SCHEDULE OF RECONCILIATION OF S

SCHEDULE OF RECONCILIATION OF STATUTORY INCOME TAX RATES AND EFFECTIVE TAX RATE (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Statutory U.S. federal rate	21%	21%	21%
State income tax, net of federal benefit	7%	7%	7%
Permanent differences		7.50%	4%
Valuation allowance	28%	20.50%	24%
Provision for income taxes	0%	0%	0%
Effective Income Tax Rate Reconciliation, Percent, Total	0%	0%	0%

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ 2,781,577	$ 1,674,531	$ 1,073,527
Valuation allowance	(3,023,758)	(1,674,531)	(1,073,527)
Total
Accrued payroll	203,771
Stock-based compensation	60,321
Depreciation and amortization	$ (21,911)

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating loss carry forwards for Federal and state	$ 2,782,000	$ 1,408,000
Net operating loss carryforwards limitation percentage	80%	80%

SCHEDULE OF ANTI DILUTIVE SECUR

SCHEDULE OF ANTI DILUTIVE SECURITIES (Details) - shares	12 Months Ended
SCHEDULE OF ANTI DILUTIVE SECURITIES (Details) - shares	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	460,452	672,986	337,063
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	365,274	293,174	137,249
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	78,000	379,812	199,814
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	17,178

SCHEDULE OF COMPUTATION OF BASI

SCHEDULE OF COMPUTATION OF BASIC AND DILUTED NET INCOME PER SHARE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Net loss attributable to the common stockholders	$ (4,145,936)	$ (2,929,817)	$ (3,004,619)
Basic weighted average outstanding shares of common stock	1,100,372	934,915	909,915
Dilutive effect of options and warrants
Diluted weighted average common stock and common stock equivalents	1,100,372	934,915	909,915
Net loss per share, basic	$ (3.77)	$ (3.13)	$ (3.30)
Net loss per share, diluted	$ (3.77)	$ (3.13)	$ (3.30)

COMMITMENTS AND CONTINGENCIES (

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

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Jan. 19, 2024

Jan. 09, 2024

Jan. 08, 2024

Mar. 24, 2023

Oct. 22, 2021

Feb. 29, 2024

Jan. 31, 2024

Mar. 31, 2023

Dec. 31, 2023

Dec. 31, 2022

Feb. 15, 2024

Dec. 31, 2021

Subsequent Event [Line Items]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

559,839

Debt Instrument, Unamortized Discount

$ 49,489

$ 392,883

Proceeds from Related Party Debt

80,000

Other Liabilities, Current

$ 3,182

$ 1,197

$ 179

Convertible Promissory Note [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, New Issues

11,250

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

11,250

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 40

Subsequent Event [Member]

Subsequent Event [Line Items]

Warrant or Right, Reason for Issuance, Description

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

Nimber of warrants exchanged

222,476

Stock Issued During Period, Shares, New Issues

111,238

Debt Instrument, Convertible, If-converted Value in Excess of Principal

$ 970,200

Convertible Debt

$ 882,000

Debt Conversion, Description

January
through March 2024 based on $1.00 for each $0.90909 paid by the previous noteholder and

Debt Conversion, Converted Instrument, Warrants or Options Issued

161,700

Shares Issued, Price Per Share

$ 10

Debt Instrument, Convertible, Conversion Price

$ 6

Shares Issued, Shares, Share-Based Payment Arrangement, Forfeited

64,100

Stockholders' Equity, Reverse Stock Split

one-for-forty
reverse stock split

Subsequent Event [Member] | Chief Executive Officer [Member]

Subsequent Event [Line Items]

Proceeds from Related Party Debt

$ 25,000

Other Liabilities, Current

$ 105,000

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

Subsequent Event [Line Items]

Debt Conversion, Description

based
on $1.00 for each $0.90909 paid by Brio

Debt Instrument, Convertible, Conversion Price

$ 6

Debt instrument, face amount

$ 44,000

Debt Instrument, Maturity Date

Jan. 08, 2025

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

7,333

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 10

Proceeds from Convertible Debt

$ 40,000

Debt Instrument, Unamortized Discount

$ 4,000

Subsequent Event [Member] | 2024 Convertible Notes [Member]

Subsequent Event [Line Items]

Debt Conversion, Description

in
February 2025 based on $1.00 for each $0.90909 paid by the noteholder

Debt Instrument, Convertible, Conversion Price

$ 6

Debt instrument, face amount

$ 50,050

Warrants and Rights Outstanding, Term

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

8,343

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 10

Cash

$ 45,500

ADVANCE FROM SHAREHOLDER (Detai

ADVANCE FROM SHAREHOLDER (Details Narrative) - USD ($)	12 Months Ended
ADVANCE FROM SHAREHOLDER (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Advance From Shareholder
Advance from shareholder	$ 80,000
Proceeds from Related Party Debt	$ 80,000
Repayments of Related Party Debt		$ 0