Sigyn Therapeutics (SIGY) 10-Q 14 May 24 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2024	May 14, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	000-55575
Entity Registrant Name	SIGYN THERAPEUTICS, INC.
Entity Central Index Key	0001642159
Entity Tax Identification Number	84-4210559
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	2468 Historic Decatur Road Ste.
Entity Address, Address Line Two	140
Entity Address, City or Town	San Diego
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92106
City Area Code	(619)
Local Phone Number	353-0800
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,224,827

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current assets:
Cash	$ 32,838	$ 11,690
Inventories	50,000	50,000
Other current assets	51,590	56,373
Total current assets	134,428	118,063
Property and equipment, net	13,773	15,296
Operating lease right-of-use assets, net	154,383	167,736
Other assets	20,711	20,711
Total assets	323,295	321,806
Current liabilities:
Accounts payable	529,450	461,646
Accrued payroll and payroll taxes	1,077,662	791,754
Advance from shareholder	85,000	80,000
Short-term convertible notes payable, less unamortized debt issuance costs of $307,742 and $297,337, respectively	2,476,830	2,210,299
Current portion of operating lease liabilities	63,237	61,123
Other current liabilities	2,569	3,182
Total current liabilities	4,234,748	3,608,004
Long-term liabilities:
Operating lease liabilities, net of current portion	109,801	126,302
Total long-term liabilities	109,801	126,302
Total liabilities	4,344,549	3,734,306
Stockholders’ deficit:
Preferred stock, $0.0001 par value, 10,000,000 shares authorized; 32 shares issued and outstanding at March 31, 2024 and December 31, 2023, respectively
Common stock, $0.0001 par value, 1,000,000,000 shares authorized; 1,224,827 and 1,288,415 shares issued and outstanding at March 31, 2024 and December 31, 2023, respectively	122	129
Additional paid-in capital	8,078,224	7,928,883
Accumulated deficit	(12,099,600)	(11,341,512)
Total stockholders’ deficit	(4,021,254)	(3,412,500)
Total liabilities and stockholders’ deficit	$ 323,295	$ 321,806

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Unamortized debt issuance costs	$ 307,742	$ 297,337
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	32	32
Preferred stock, shares outstanding	32	32
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	1,224,827	1,288,415
Common stock, shares outstanding	1,224,827	1,288,415

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Net revenues
Gross Profit
Operating expenses:
Marketing expenses	338	184
Stock based compensation	37,500	37,500
Research and development	232,593	147,843
General and administrative	359,541	335,731
Total operating expenses	629,972	521,258
Loss from operations	(629,972)	(521,258)
Other expense:
Modification of warrants		(15,806)
Interest expense	1,510	1,139
Interest expense - debt discount	43,207	791,708
Interest expense - original issuance costs	83,399	42,737
Total other expense	128,116	819,778
Loss before income taxes	(758,088)	(1,341,036)
Income taxes
Net loss	$ (758,088)	$ (1,341,036)
Net loss per share, Basic	$ (0.62)	$ (1.39)
Net loss per share, diluted	$ (0.62)	$ (1.39)
Weighted average number of shares outstanding, basic	1,230,354	961,641
Weighted average number of shares outstanding, diluted	1,230,354	961,641

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2022		$ 96	$ 5,292,241	$ (7,195,576)	$ (1,903,239)
Beginning balance, shares at Dec. 31, 2022		956,596
Warrants issued to third parties in conjunction with debt issuance			578,016		578,016
Beneficial conversion feature in conjunction with debt issuance			303,984		303,984
Stock based compensation			37,500		37,500
Modification of warrants		$ 11	(15,817)		(15,806)
Modification of warrants, shares		113,525
Fees associated with filing of Form S-1			(5,456)		(5,456)
Net loss				(1,341,036)	(1,341,036)
Ending balance, value at Mar. 31, 2023		$ 107	6,190,468	(8,536,612)	(2,346,037)
Ending balance, shares at Mar. 31, 2023		1,070,121
Beginning balance, value at Dec. 31, 2023		$ 129	7,928,883	(11,341,512)	(3,412,500)
Beginning balance, shares at Dec. 31, 2023	32	1,288,415
Warrants issued to third parties in conjunction with debt issuance			111,834		111,834
Stock based compensation			37,500		37,500
Net loss				(758,088)	(758,088)
Cancellation of common stock - related party		$ (7)	7
Cancellation Of Common Stock RelatedParty In Shares		(64,100)
Post split rounding of shares
Post split rounding of shares in shares		512
Ending balance, value at Mar. 31, 2024		$ 122	$ 8,078,224	$ (12,099,600)	$ (4,021,254)
Ending balance, shares at Mar. 31, 2024	32	1,224,827

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Cash flows from operating activities:
Net loss	$ (758,088)	$ (1,341,036)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	1,523	1,715
Amortization expense		900
Stock based compensation	37,500	37,500
Accretion of debt discount	43,207	791,708
Accretion of original issuance costs	83,399	42,737
Modification of warrants		(15,806)
Changes in operating assets and liabilities:
Other current assets	4,783	(28,219)
Accounts payable	67,804	(62,432)
Accrued payroll and payroll taxes	285,908	11,000
Other current liabilities	(1,648)	(640)
Net cash used in operating activities	(235,612)	(562,573)
Cash flows from investing activities:
Net cash used in investing activities
Cash flows from financing activities:
Proceeds from short-term convertible notes	251,760	882,000
Advance from shareholder	25,000		$ 19,500
Repayments of advance from shareholder	(20,000)		(19,500)
Fees associated with filing of Form S-1		(5,456)
Net cash provided by financing activities	256,760	876,544
Net (decrease) increase in cash	21,148	313,971
Cash at beginning of period	11,690	8,356	8,356
Cash at end of period	32,838	322,327	$ 11,690
Cash paid during the period for:
Interest
Income taxes
Non-cash investing and financing activities:
Beneficial conversion feature in conjunction with debt issuance		303,984
Warrants issued to third parties in conjunction with debt issuance	111,834	578,016
Original issue discount issued in conjunction with debt	25,176	88,200
Cancellation of common stock - related party	$ 7

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (758,088)	$ (1,341,036)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Trading Arrangements, by Individual [Table]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

ORGANIZATION AND PRINCIPAL ACTI

ORGANIZATION AND PRINCIPAL ACTIVITIES	3 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND PRINCIPAL ACTIVITIES	NOTE 1 – ORGANIZATION AND PRINCIPAL ACTIVITIES Corporate History and Background Sigyn Therapeutics, Inc. (“Sigyn”, the “Company” “we,” “us,” or “our”) is a development-stage company that creates blood purification technologies to overcome clearly defined limitations in healthcare. Sigyn Therapy™, our lead product candidate, is being advanced to treat life-threatening conditions that are not addressed with market-cleared drug agents. Candidate treatment indications include endotoxemia, sepsis (a leading cause of hospital deaths), community acquired pneumonia (a leading cause of infectious disease deaths), drug-resistant bacterial infections, and emerging pandemic viral threats. Our therapeutic pipeline is comprised of technologies that we have designed to improve the targeted delivery of cancer drug agents. ChemoPrep TM TM TM Merger Transaction On October 19, 2020, Sigyn Therapeutics, Inc, a Delaware corporation (the “Registrant”) formerly known as Reign Resources Corporation, completed a Share Exchange Agreement (the “Agreement”) with Sigyn Therapeutics, Inc., a private entity incorporated in the State of Delaware on October 19, 2019. In the Share Exchange Agreement, we acquired 100 75 75 3,429,516 7,907,351 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. As of May 14, 2024, we have a total of 1,224,827 647,477

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2024
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 $ 12,099,600 4,100,320 758,088 1,341,036 235,612 562,573 While the Company is attempting to expand operations and increase revenues, the Company’s cash position may not be significant enough to support the Company’s daily operations. Management intends to raise additional funds by way of a public offering or an asset sale transaction. Management believes that the actions presently being taken to further implement its business plan and generate revenues provide the opportunity for the Company to continue as a going concern. While management believes in the viability of its strategy to generate revenues and in its ability to raise additional funds or transact an asset sale, there can be no assurances to that effect or on terms acceptable to the Company. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate revenues. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern for a year from the date of issuance.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2024
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 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 $ 338 184 Research and Development All research and development costs are expensed as incurred. The Company incurred research and development expense of $ 232,593 147,843 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 March 31, 2024 and December 31, 2023, 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 March 31, 2024. 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 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 March 31, 2024 and December 31, 2023, 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 March 31, 2024 and December 31, 2023, 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 its financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Monte Carlo simulations to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. There were no derivative financial instruments as of March 31, 2024 and December 31, 2023 and no charges or credits to income for the three months ended March 31, 2024 and 2023. Debt Issue Costs and Debt Discount The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash or equity (such as warrants). These costs are amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed. Any unamortized debt issue costs and debt discount are presented net of the related debt on the consolidated balance sheets. Original Issue Discount For certain convertible debt issued, the Company may provide the debt holder with an original issue discount. The original issue discount would be recorded to debt discount, reducing the face amount of the note and is amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed. Any unamortized original issue discounts are presented net of the related debt on the consolidated balance sheets. If the conversion feature does not qualify for either the derivative treatment or as a beneficial conversion feature, the convertible debt is treated as traditional debt. Basic and diluted earnings per share Basic net loss per share is calculated by dividing the net loss by the weighted-average number of common shares outstanding for the period, without consideration for common stock equivalents. Diluted earnings (loss) per share are computed on the basis of the weighted average number of common shares (including common stock subject to redemption) plus dilutive potential common shares outstanding for the reporting period. In periods where losses are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. Basic and diluted earnings (loss) per share are the same since net losses for all periods presented and including the additional potential common shares would have an anti-dilutive effect. Stock Based Compensation In accordance with ASC No. 718, Compensation – Stock Compensation Non-Employee Stock-Based Compensation In accordance with ASC 505, Equity Based Payments to Non-Employees, Concentrations, Risks, and Uncertainties Business Risk Substantial business risks and uncertainties are inherent to an entity, including the potential risk of business failure. The Company is headquartered and operates in the United States. To date, the Company has generated no revenues from operations. There can be no assurance that the Company will be able to raise additional capital and failure to do so would have a material adverse effect on the Company’s financial position, results of operations and cash flows. Also, the success of the Company’s operations is subject to numerous contingencies, some of which are beyond management’s control. Currently, these contingencies include general economic conditions, price of components, competition, and governmental and political conditions. Interest rate risk Financial assets and liabilities do not have material interest rate risk. Credit risk The Company is exposed to credit risk from its cash in banks. The credit risk on cash in banks is limited because the counterparties are recognized financial institutions. Seasonality The business is not subject to substantial seasonal fluctuations. Major Suppliers Sigyn Therapy is comprised of components that are supplied by various industry vendors. Additionally, the Company is reliant on third-party organizations to conduct clinical development studies that are necessary to advance Sigyn Therapy toward the marketplace. Should the relationship with an industry vendor or third-party clinical development organization be interrupted or discontinued, it is believed that alternate component suppliers and third-party clinical development organizations could be identified to support the continued advancement of Sigyn Therapy. Recent Accounting Pronouncements There are no recently issued accounting updates that are expected to have a material impact on the Company’s consolidated financial statements.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2024
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 March 31, December 31, Estimated Life 2024 2023 Office equipment 5 $ 29,041 $ 29,041 Computer equipment 3 3,157 3,157 Property and equipment, gross 3 years 3,157 3,157 Accumulated depreciation (18,425 ) (16,902 ) Property and equipment, net $ 13,773 $ 15,296 Depreciation expense was $ 1,523 and $ 1,715 for the three months ended March 31, 2024 and 2023, respectively, and is classified in general and administrative expenses in the Consolidated Statements of Operations.

CONVERTIBLE PROMISSORY DEBENTUR

CONVERTIBLE PROMISSORY DEBENTURES	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
CONVERTIBLE PROMISSORY DEBENTURES	NOTE 5 – CONVERTIBLE PROMISSORY DEBENTURES Convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE March 31, 2024 December 31, 2023 January 28, 2020 ($564,138) – 0% interest per annum outstanding principal and interest due August 30, 2024, as amended (“Note 1”) $ 564,138 $ 564,138 January 28, 2020 ($ 564,138 0 $ 564,138 $ 564,138 June 23, 2020 ($ 74,621 0 74,621 74,621 September 17, 2020 ($ 225,377 0 225,377 225,377 March 23, 2022 ($ 259,685 0 259,685 259,685 April 28, 2022 ($ 127,979 0 127,979 127,979 May 10, 2022 ($ 128,020 0 128,020 128,020 June 1, 2022 ($ 63,302 0 63,302 63,302 June 22, 2022 ($ 94,314 0 94,314 94,314 July 2022 ($ 341,000 0 341,000 17,050 - - August 31, 2022 ($ 123,200 0 123,200 123,200 September 9, 2022 ($ 92,400 0 92,400 92,400 September 20, 2022 ($ 123,200 0 123,200 123,200 October 20, 2022 ($ 110,000 0 110,000 110,000 November 9, 2022 ($ 92,400 0 92,400 92,400 November 14, 2022 ($ 55,000 0 55,000 55,000 December 22, 2022 ($ 110,000 0 110,000 110,000 2023 Notes ($ 264,000 0 1,179,200 196,534 264,000 264,000 January 8, 2024 ($ 44,000 0 44,000 110,000 2024 Notes ($ 232,936 0 232,936 - Total convertible notes payable 2,784,572 2,507,636 Original issue discount (167,612 ) (225,835 ) Beneficial conversion feature (12,756 ) (22,013 ) Debt discount (127,374 ) (49,489 ) Total convertible notes payable $ 2,476,830 $ 2,210,299 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 2025 276,936 Long-Term Debt $ 2,784,572 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 Note 18 Note 19 Other Totals Convertible notes payable as of December 31, 2022 $ 457,380 $ 60,500 $ 182,936 $ 220,000 $ 110,000 $ 110,000 $ 55,000 $ 82,500 $ 341,000 $ 110,000 $ 82,500 $ 110,000 $ 110,000 $ 82,500 $ 55,000 $ 110,000 $ - $ - $ - $ - $ 2,279,316 Convertible notes payable issued in 2023 106,758 14,121 42,441 39,685 17,979 18,020 8,302 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 Beginning 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 Convertible notes payable issued in 2024 - - - - - - - - - - - - - - - - - 44,000 232,936 - 276,936 Convertible notes payable issued - - - - - - - - - - - - - - - - - 44,000 232,936 - 276,936 Conversion of debt for common stock - - - - - - - - - - - - - - - - - - - - - Convertible notes payable as of March 31, 2024 $ 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 $ 44,000 $ 232,936 $ - $ 2,784,572 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 $ 44,000 $ 232,936 $ - $ 2,784,572 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 Note 18 Note 19 Other Totals Note discounts as of December 31, 2022 $ - $ - $ - $ 25,480 $ 14,478 $ 15,951 $ 9,493 $ 16,525 $ 69,569 $ 31,788 $ 42,506 $ 60,126 $ 86,329 $ 69,678 $ 47,274 $ 103,463 $ - $ - $ - $ 50,000 $ 642,660 Note discounts issued in conjunction with debt in 2023 106,758 14,121 42,441 39,685 17,979 18,020 8,302 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 ) 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 Beginning 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 Note discounts issued in conjunction with debt in 2024 - - - - - - - - - - - - - - - - - 22,028 114,983 - 137,011 Note discounts issued in conjunction with debt - - - - - - - - - - - - - - - - - 22,028 114,983 - 137,011 2024 accretion of note discounts (26,616 ) (3,521 ) (10,581 ) (9,894 ) (4,483 ) (4,493 ) (2,070 ) (2,945 ) - (3,291 ) (2,468 ) (3,291 ) - (2,468 ) - - (34,304 ) (5,009 ) (11,172 ) - (126,606 ) Accretion of note discounts (26,616 ) (3,521 ) (10,581 ) (9,894 ) (4,483 ) (4,493 ) (2,070 ) (2,945 ) - (3,291 ) (2,468 ) (3,291 ) - (2,468 ) - - (34,304 ) (5,009 ) (11,172 ) - (126,606 ) Note discounts as of March 31, 2024 $ 48,553 $ 6,422 $ 19,302 $ 18,048 $ 8,175 $ 8,195 $ 3,776 $ 5,375 $ - $ 6,003 $ 4,503 $ 6,003 $ - $ 5,325 $ - $ - $ 47,232 $ 17,019 $ 103,811 $ - $ 307,742 Note discounts Ending balance $ 48,553 $ 6,422 $ 19,302 $ 18,048 $ 8,175 $ 8,195 $ 3,776 $ 5,375 $ - $ 6,003 $ 4,503 $ 6,003 $ - $ 5,325 $ - $ - $ 47,232 $ 17,019 $ 103,811 $ - $ 307,742 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, as of March 31, 2024 $ 515,585 $ 68,199 $ 206,075 $ 241,637 $ 119,804 $ 119,825 $ 59,526 $ 88,939 $ - $ 117,197 $ 87,897 $ 117,197 $ 110,000 $ 87,075 $ 55,000 $ 110,000 $ 216,768 $ 26,981 $ 129,125 $ - $ 2,476,830 Convertible notes payable, net $ 515,585 $ 68,199 $ 206,075 $ 241,637 $ 119,804 $ 119,825 $ 59,526 $ 88,939 $ - $ 117,197 $ 87,897 $ 117,197 $ 110,000 $ 87,075 $ 55,000 $ 110,000 $ 216,768 $ 26,981 $ 129,125 $ - $ 2,476,830 2023 Effective interest rate 6 % 6 % 6 % 14 % 15 % 17 % 19 % 21 % -% 29 % 49 % 52 % 78 % 78 % 86 % 94 % 496 % -% -% -% 81 % 2024 Effective interest rate 5 % 5 % 5 % 4 % 4 % 4 % 3 % 3 % -% 3 % 3 % 3 % 0 % 3 % 0 % 0 % 13 % 11 % 5 % -% 5 % Current Noteholders 2024 Convertible Notes (Note 19) In February 2024, the Company entered into an Original Issue Discount Senior Convertible Debentures (the “2024 Notes”) totaling (i) $ 232,936 211,760 February 2024 based on $1.00 for each $0.90909 paid by the noteholder five 38,825 10.00 211,760 21,176 The conversion price for the principal in connection with voluntary conversions by the holders of the convertible notes is $ 6.00 Brio – $44,000 (Note 18) 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 January 8, 2025 based on $1.00 for each $0.90909 paid by Brio five 7,333 10.00 40,000 4,000 6.00 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 January 2024 through December 7, 2024 five 240,534 10.00 1,312,000 131,200 6.00 On June 2, 2023, a third-party investor elected to convert $ 181,500 30,250 In October 2023, the holders of $ 997,700 10.00 166,284 Osher – $110,000 (Note 16) On December 22, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC (“Osher”) of (i) $ 110,000 December 22, 2023 based on $1.00 for each $0.90909 paid by Osher five 18,334 10.00 100,000 10,000 6.00 On April 10, 2024, Osher agreed to extend the note to March 31, 2025 for original issue discount of $ 15,000 Osher – $55,000 (Note 15) On November 14, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC (“Osher”) of (i) $ 55,000 November 14, 2023 based on $1.00 for each $0.90909 paid by Osher five-year 9,167 10.00 50,000 5,000 6.00 On April 10, 2024, Osher agreed to extend the note to March 31, 2025 for original issue discount of $ 9,350 Brio – $92,400 (Note 14) On November 9, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Brio Capital Master Fund Ltd (“Brio”) of (i) $ 82,500 November 9, 2023 based on $1.00 for each $0.90909 paid by Brio five-year 13,750 10.00 75,000 7,500 6.00 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 October 20, 2023 based on $1.00 for each $0.90909 paid by Osher five-year 18,334 10.00 100,000 10,000 6.00 On April 10, 2024, Osher agreed to extend the note to March 31, 2025 for original issue discount of $ 17,000 Osher – $123,200 (Note 12) On September 20, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC (“Osher”) of (i) $ 110,000 September 20, 2023 based on $1.00 for each $0.90909 paid by Osher five-year 18,334 10.00 100,000 10,000 6.00 On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 13,200 Brio – $92,400 (Note 11) On September 9, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Brio Capital Master Fund Ltd. (“Brio”) of (i) $ 82,500 September 9, 2023 based on $1.00 for each $0.90909 paid by Brio five-year 13,750 10.00 75,000 7,500 6.00 On September 14, 2023, Brio agreed to extend the note to August 30, 2024 for original issue discount of $ 9,900 On April 9, 2024, Brio elected to exchange the Note for an aggregate of 122.6 125.63 Osher – $123,200 (Note 10) On August 31, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC (“Osher”) of (i) $ 110,000 August 31, 2023 based on $1.00 for each $0.90909 paid by Osher five-year 18,334 10.00 100,000 10,000 6.00 On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 13,200 Other – $341,000 (Note 9) In July 2022, the Company entered into an Original Issue Discount Senior Convertible Debentures (the “July 2022 Notes”) totaling (i) $ 341,000 310,000 July 2023 based on $1.00 for each $0.90909 paid by the noteholder five-year 17,050 20.00 20.00 On June 2, 2023, a third-party investor elected to convert $ 16,500 825 In October 2023, the noteholders converted the remaining $ 324,500 16,225 Osher – $94,314 (Note 8) On June 22, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC (“Osher”) of (i) $ 82,500 June 22, 2023 based on $1.00 for each $0.90909 paid by Osher five-year 4,125 20.00 75,000 7,500 6.00 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 June 1, 2023 based on $1.00 for each $0.90909 paid by Osher five-year 2,750 20.00 50,000 5,000 6.00 On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 8,302 On April 10, 2024, Osher elected to exchange the Note for an aggregate of 83.98 125.63 Brio – $128,020 (Note 6) On May 10, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Brio Capital Master Fund Ltd. (“Brio”) of (i) $ 110,000 May 10, 2023 based on $1.00 for each $0.90909 paid by Brio five-year 5,500 20.00 100,000 10,000 6.00 On September 14, 2023, Brio agreed to extend the note to August 30, 2024 for original issue discount of $ 18,020 On April 9, 2024, Brio elected to exchange the Note for an aggregate of 169.8 125.63 Osher – $127,979 (Note 5) On April 28, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC (“Osher”) of (i) $ 110,000 April 28, 2023 based on $1.00 for each $0.90909 paid by Osher five-year 5,500 20.00 100,000 10,000 6.00 On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 17,979 On April 10, 2024, Osher elected to exchange the Note for an aggregate of 169.8 125.63 Osher – $129,721 (Note 4) On March 23, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Osher Capital Partners LLC (“Osher”) of (i) $ 110,000 March 23, 2023 based on $1.00 for each $0.90909 paid by Osher five-year 5,500 20.00 100,000 10,000 6.00 On September 14, 2023, Osher agreed to extend the note to August 30, 2024 for original issue discount of $ 19,721 On April 10, 2024, Osher elected to exchange the Note for an aggregate of 172.1 125.63 Brio – $129,964 (Note 4) On March 23, 2022, the Company entered into an Original Issue Discount Senior Convertible Debenture (the “Note”) with respect to the sale and issuance to institutional investor Brio Capital Master Fund Ltd. (“Brio”) of (i) $ 110,000 March 23, 2023 based on $1.00 for each $0.90909 paid by Brio five-year 5,500 20.00 100,000 10,000 6.00 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, as subsequently amended, 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) $225,377 aggregate principal amount of Original Issue Discount Senior Convertible Debenture (the “Note”) due August 30, 2024, based on $1.00 for each $0.90909 paid by Osher five-year 22,885 31.66 165,000 77,091 6.00 On October 28, 2021, Osher elected to convert $ 16,714 199,650 1,071 On April 10, 2024, Osher elected to exchange the Note for an aggregate of 299.0 125.63 Osher – $74,621 (Note 2) On June 23, 2020, as subsequently amended, 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) $ 74,621 August 30, 2024, based on $1.00 for each $0.90909 paid by Osher five-year 3,526 23.60 50,005 24,616 6.00 On April 10, 2024, Osher elected to exchange the Note for an aggregate of 99.0 125.63 Osher – $564,138 (Note 1) On January 28, 2020, as subsequently amended, 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) $ 564,138 August 30, 2024, based on $1.00 for each $0.90909 paid by Osher five-year 102,827 5.60 350,005 214,133 3.76

ADVANCE FROM SHAREHOLDER

ADVANCE FROM SHAREHOLDER	3 Months Ended
	Mar. 31, 2024
Advance From Shareholder
ADVANCE FROM SHAREHOLDER	NOTE 6 – 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 $ 85,000 80,000 25,000 19,500 20,000 19,500

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	3 Months Ended
	Mar. 31, 2024
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 7 – STOCKHOLDERS’ DEFICIT Preferred Stock The Company authorized 10,000,000 0.0001 32 During fiscal 2023, holders of 161,684 32 Each Series B Convertible Preferred Share converts into 5,025.1 shares of the Company’s common stock Rights and Privileges Rights - Voting Rights - Rank - Conversion Rights - Redemption Rights – Common Stock The Company has authorized 1,000,000,000 0.0001 1,224,827 1,288,415 During the year ended December 31, 2023, a total of 559,839 279,920 On June 2, 2023, a third-party investor elected to convert the aggregate principal amount of two Notes of $ 198,000 31,075 On November 23, 2022, an investor elected to convert the aggregate principal amount of the Note, $ 145,200 24,200 Shares Cancelled On January 9, 2024, the Company’s CTO agreed to surrender 64,100 Restricted Stock Units Effective October 10, 2022, the Company’s Board of Directors appointed Ms. Richa Nand, Mr. Jim Dorst, and Mr. Chris Wetzel as non-executive members to the Company’s Board of Directors (“Director”). Effective January 1, 2023, each Director shall receive an annual grant of restricted stock units of $ 50,000 37,500 37,500 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 279,920 352,965 On October 22, 2021, the Company and Osher amended convertible debt agreements for the maturity date from October 20, 2021 to October 20, 2022 11,250 11,250 197,501 40.00 0 147,720

OPERATING LEASES

OPERATING LEASES	3 Months Ended
	Mar. 31, 2024
Operating Leases
OPERATING LEASES	NOTE 8 – OPERATING LEASES On May 27, 2021, the Company entered into a sixty-three month lease for its corporate office at $ 5,955 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 2024 2023 Three Months ended March 31, 2024 2023 Operating lease expense $ 17,919 $ 17,919 Short term lease cost $ - $ - Total lease expense $ 17,919 $ 17,919 In accordance with ASC 842, other information related to leases was as follows: Three Months ended March 31, 2024 2023 Operating cash flows from operating leases $ 18,954 $ 18,402 Cash paid for amounts included in the measurement of lease liabilities $ 18,954 $ 18,402 Weighted-average remaining lease term—operating leases 2.42 3.42 Weighted-average discount rate—operating leases 10 % 10 % In accordance with ASC 842, maturities of operating lease liabilities as of March 31, 2024 were as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES Operating Year ending: Lease 2024 (9 months) $ 58,188 2025 79,456 2026 54,225 Total undiscounted cash flows $ 191,869 Reconciliation of lease liabilities: Weighted-average remaining lease terms 2.42 Weighted-average discount rate 10 % Present values $ 173,038 Lease liabilities—current 63,237 Lease liabilities—long-term 109,801 Lease liabilities—total $ 173,038 Difference between undiscounted and discounted cash flows $ 18,831 Operating lease cost was $ 17,919 17,919

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 9 – RELATED PARTY TRANSACTIONS Other than as set forth below, and as disclosed in Note 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 9 113,748 113,750 10,718 10,058 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 40 17,500 17,500 31,248 33,694 35,242 On April 1, 2023, the Company entered into an Employment Agreement with Dr. Annette Marleau whereby Dr. Marleau became the Company’s Chief Scientific Officer. Dr. Marleau receives an annual base salary of $ 300,000 3 40 77,250 64,375 0 Sigyn had no employment agreement with its CTO but still incurred compensation on behalf of the CTO. The Company incurred compensation expense of $ 60,000 61,000

EARNINGS PER SHARE

EARNINGS PER SHARE	3 Months Ended
	Mar. 31, 2024
Earnings Per Share [Abstract]
EARNINGS PER SHARE	NOTE 10 – EARNINGS PER SHARE FASB ASC Topic 260, Earnings Per Share Basic earnings (loss) per share are computed by dividing net earnings available to common stockholders by the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. In periods where losses are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. 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 2024 2023 For the Three Months Ended March 31, 2024 2023 Convertible notes payable 411,430 454,874 Restricted stock units 25,307 4,295 Warrants to purchase shares of common stock 124,159 314,462 Total potentially dilutive shares 560,896 773,631 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 2024 2023 Three Months Ended March 31, 2024 2023 Net loss attributable to the common stockholders $ (758,088 ) $ (1,341,036 ) Basic weighted average outstanding shares of common stock 1,230,354 961,641 Dilutive effect of options and warrants - - Diluted weighted average common stock and common stock equivalents 1,230,354 961,641 Loss per share: Basic and diluted $ (0.62 ) $ (1.39 )

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 11 – COMMITMENTS AND CONTINGENCIES Legal From time to time, various lawsuits and legal proceedings may arise in the ordinary course of business. However, litigation is subject to inherent uncertainties and an adverse result in these or other matters may arise from time to time that may harm our business. We are currently not aware of any legal proceedings or claims that it believes will have a material adverse effect on its business, financial condition or operating results. 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	3 Months Ended
	Mar. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS The Company evaluated all events or transactions that occurred after March 31, 2024 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 March 31, 2024, except for the following: Convertible Notes Exchanges On April 10, 2024, Osher elected to exchange $ 621,000 823.86 125.63 On April 9, 2024, Brio elected to exchange $ 220,420 292.4 125.63 Extensions On April 10, 2024, the Company and Osher amended three Notes that were in default totaling an aggregate principal amount of $ 275,000 March 31, 2025 41,350 On April 9, 2024, the Company and Brio amended two Notes that were in default totaling an aggregate principal amount of $ 100,000 March 31, 2025 15,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of these financial statements in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the financial statements and the reported amounts of net sales and expenses during the reported periods. Actual results may differ from those estimates and such differences may be material to the financial statements. The more significant estimates and assumptions by management include among others: 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	Cash The Company’s cash is held in bank accounts in the United States and is insured by the Federal Deposit Insurance Corporation (FDIC) up to $ 250,000
Income Taxes	Income Taxes Income taxes are accounted for under an asset and liability approach. This process involves calculating the temporary and permanent differences between the carrying amounts of the assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The temporary differences result in deferred tax assets and liabilities, which would be recorded on the Balance Sheets in accordance with ASC 740, which established financial accounting and reporting standards for the effect of income taxes. The likelihood that its deferred tax assets will be recovered from future taxable income must be assessed and, to the extent that recovery is not likely, a valuation allowance is established. Changes in the valuation allowance in a period are recorded through the income tax provision in the consolidated Statements of Operations. ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity’s consolidated financial statements and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax positions taken or expected to be taken on a tax return. Under ASC 740-10, the impact of an uncertain income tax position on the income tax return must be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Additionally, ASC 740-10 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As a result of the implementation of ASC 740-10 and currently, the Company does not have a liability for unrecognized income tax benefits.
Advertising and Marketing Costs	Advertising and Marketing Costs Advertising expenses are recorded as general and administrative expenses when they are incurred. The Company had $ 338 184
Research and Development	Research and Development All research and development costs are expensed as incurred. The Company incurred research and development expense of $ 232,593 147,843
Inventories	Inventories In conjunction with the October 19, 2020 Share Exchange Agreement, the Company kept the gem inventory of Reign Resources Corporation. Inventories are stated at the lower of cost or market (net realizable value) on a lot basis each quarter. A lot is determined by the cut, clarity, size, and weight of the sapphires. Inventory consists of sapphire jewels that meet rigorous grading criteria and are of cuts and sizes most commonly used in the jewelry industry. As of March 31, 2024 and December 31, 2023, 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 March 31, 2024. The Company performs its own in-house assessment based on gem guide and the current market price for metals to value its inventory on an annual basis or if circumstances dictate sooner to determine if the estimated fair value is greater or less than cost. In addition, the inventory is reviewed each quarter by the Company against industry prices from gem-guide and if there is a potential impairment, the Company would appraise the inventory. The estimated fair value is subject to significant change due to changes in popularity of cut, perceived grade of the clarity of the sapphires, the number, type and size of inclusions, the availability of other similar quality and size sapphires, and other factors. As a result, the internal assessed value of the sapphires could be significantly lower from the current estimated fair value. Loose sapphire jewels do not degrade in quality over time.
Property and Equipment	Property and Equipment Property and equipment are carried at cost and are depreciated on a straight-line basis over the estimated useful lives of the assets, generally five years
Impairment of Long-lived Assets	Impairment of Long-lived Assets We periodically evaluate whether the carrying value of property, equipment and intangible assets has been impaired when circumstances indicate the carrying value of those assets may not be recoverable. The carrying amount is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is not recoverable, the impairment loss is measured as the excess of the asset’s carrying value over its fair value. Our impairment analyses require management to apply judgment in estimating future cash flows as well as asset fair values, including forecasting useful lives of the assets, assessing the probability of different outcomes, and selecting the discount rate that reflects the risk inherent in future cash flows. If the carrying value is not recoverable, we assess the fair value of long-lived assets using commonly accepted techniques, and may use more than one method, including, but not limited to, recent third-party comparable sales and discounted cash flow models. If actual results are not consistent with our assumptions and estimates, or our assumptions and estimates change due to new information, we may be exposed to an impairment charge in the future. As of March 31, 2024 and December 31, 2023, the Company had not experienced impairment losses on its long-lived assets.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The provisions of accounting guidance, FASB Topic ASC 825 requires all entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value, and defines fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. As of March 31, 2024 and December 31, 2023, 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 Measurements Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: ● Level 1 – Quoted prices in active markets for identical assets or liabilities. ● Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the measurement of the fair value of the assets or liabilities The carrying value of financial assets and liabilities recorded at fair value are measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. There were no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. There have been no transfers between levels.
Debt	Debt The Company issues debt that may have separate warrants, conversion features, or no equity-linked attributes. Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815, Derivatives and Hedging, Debt with Conversion and Other Options Derivative Financial Instruments The Company evaluates all of its financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Monte Carlo simulations to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. There were no derivative financial instruments as of March 31, 2024 and December 31, 2023 and no charges or credits to income for the three months ended March 31, 2024 and 2023. Debt Issue Costs and Debt Discount The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash or equity (such as warrants). These costs are amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed. Any unamortized debt issue costs and debt discount are presented net of the related debt on the consolidated balance sheets. Original Issue Discount For certain convertible debt issued, the Company may provide the debt holder with an original issue discount. The original issue discount would be recorded to debt discount, reducing the face amount of the note and is amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed. Any unamortized original issue discounts are presented net of the related debt on the consolidated balance sheets. If the conversion feature does not qualify for either the derivative treatment or as a beneficial conversion feature, the convertible debt is treated as traditional debt.
Basic and diluted earnings per share	Basic and diluted earnings per share Basic net loss per share is calculated by dividing the net loss by the weighted-average number of common shares outstanding for the period, without consideration for common stock equivalents. Diluted earnings (loss) per share are computed on the basis of the weighted average number of common shares (including common stock subject to redemption) plus dilutive potential common shares outstanding for the reporting period. In periods where losses are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. Basic and diluted earnings (loss) per share are the same since net losses for all periods presented and including the additional potential common shares would have an anti-dilutive effect.
Stock Based Compensation	Stock Based Compensation In accordance with ASC No. 718, Compensation – Stock Compensation
Non-Employee Stock-Based Compensation	Non-Employee Stock-Based Compensation In accordance with ASC 505, Equity Based Payments to Non-Employees,
Concentrations, Risks, and Uncertainties	Concentrations, Risks, and Uncertainties Business Risk Substantial business risks and uncertainties are inherent to an entity, including the potential risk of business failure. The Company is headquartered and operates in the United States. To date, the Company has generated no revenues from operations. There can be no assurance that the Company will be able to raise additional capital and failure to do so would have a material adverse effect on the Company’s financial position, results of operations and cash flows. Also, the success of the Company’s operations is subject to numerous contingencies, some of which are beyond management’s control. Currently, these contingencies include general economic conditions, price of components, competition, and governmental and political conditions. Interest rate risk Financial assets and liabilities do not have material interest rate risk. Credit risk The Company is exposed to credit risk from its cash in banks. The credit risk on cash in banks is limited because the counterparties are recognized financial institutions. Seasonality The business is not subject to substantial seasonal fluctuations. Major Suppliers Sigyn Therapy is comprised of components that are supplied by various industry vendors. Additionally, the Company is reliant on third-party organizations to conduct clinical development studies that are necessary to advance Sigyn Therapy toward the marketplace. Should the relationship with an industry vendor or third-party clinical development organization be interrupted or discontinued, it is believed that alternate component suppliers and third-party clinical development organizations could be identified to support the continued advancement of Sigyn Therapy.
Recent Accounting Pronouncements	Recent Accounting Pronouncements There are no recently issued accounting updates that are expected to have a material impact on the Company’s consolidated financial statements.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment consisted of the following as of: SCHEDULE OF PROPERTY AND EQUIPMENT March 31, December 31, Estimated Life 2024 2023 Office equipment 5 $ 29,041 $ 29,041 Computer equipment 3 3,157 3,157 Property and equipment, gross 3 years 3,157 3,157 Accumulated depreciation (18,425 ) (16,902 ) Property and equipment, net $ 13,773 $ 15,296

CONVERTIBLE PROMISSORY DEBENT_2

CONVERTIBLE PROMISSORY DEBENTURES (Tables)	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE NOTES PAYABLE	Convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE March 31, 2024 December 31, 2023 January 28, 2020 ($564,138) – 0% interest per annum outstanding principal and interest due August 30, 2024, as amended (“Note 1”) $ 564,138 $ 564,138 January 28, 2020 ($ 564,138 0 $ 564,138 $ 564,138 June 23, 2020 ($ 74,621 0 74,621 74,621 September 17, 2020 ($ 225,377 0 225,377 225,377 March 23, 2022 ($ 259,685 0 259,685 259,685 April 28, 2022 ($ 127,979 0 127,979 127,979 May 10, 2022 ($ 128,020 0 128,020 128,020 June 1, 2022 ($ 63,302 0 63,302 63,302 June 22, 2022 ($ 94,314 0 94,314 94,314 July 2022 ($ 341,000 0 341,000 17,050 - - August 31, 2022 ($ 123,200 0 123,200 123,200 September 9, 2022 ($ 92,400 0 92,400 92,400 September 20, 2022 ($ 123,200 0 123,200 123,200 October 20, 2022 ($ 110,000 0 110,000 110,000 November 9, 2022 ($ 92,400 0 92,400 92,400 November 14, 2022 ($ 55,000 0 55,000 55,000 December 22, 2022 ($ 110,000 0 110,000 110,000 2023 Notes ($ 264,000 0 1,179,200 196,534 264,000 264,000 January 8, 2024 ($ 44,000 0 44,000 110,000 2024 Notes ($ 232,936 0 232,936 - Total convertible notes payable 2,784,572 2,507,636 Original issue discount (167,612 ) (225,835 ) Beneficial conversion feature (12,756 ) (22,013 ) Debt discount (127,374 ) (49,489 ) Total convertible notes payable $ 2,476,830 $ 2,210,299
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 2025 276,936 Long-Term Debt $ 2,784,572
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 Note 18 Note 19 Other Totals Convertible notes payable as of December 31, 2022 $ 457,380 $ 60,500 $ 182,936 $ 220,000 $ 110,000 $ 110,000 $ 55,000 $ 82,500 $ 341,000 $ 110,000 $ 82,500 $ 110,000 $ 110,000 $ 82,500 $ 55,000 $ 110,000 $ - $ - $ - $ - $ 2,279,316 Convertible notes payable issued in 2023 106,758 14,121 42,441 39,685 17,979 18,020 8,302 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 Beginning 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 Convertible notes payable issued in 2024 - - - - - - - - - - - - - - - - - 44,000 232,936 - 276,936 Convertible notes payable issued - - - - - - - - - - - - - - - - - 44,000 232,936 - 276,936 Conversion of debt for common stock - - - - - - - - - - - - - - - - - - - - - Convertible notes payable as of March 31, 2024 $ 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 $ 44,000 $ 232,936 $ - $ 2,784,572 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 $ 44,000 $ 232,936 $ - $ 2,784,572
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 Note 18 Note 19 Other Totals Note discounts as of December 31, 2022 $ - $ - $ - $ 25,480 $ 14,478 $ 15,951 $ 9,493 $ 16,525 $ 69,569 $ 31,788 $ 42,506 $ 60,126 $ 86,329 $ 69,678 $ 47,274 $ 103,463 $ - $ - $ - $ 50,000 $ 642,660 Note discounts issued in conjunction with debt in 2023 106,758 14,121 42,441 39,685 17,979 18,020 8,302 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 ) 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 Beginning 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 Note discounts issued in conjunction with debt in 2024 - - - - - - - - - - - - - - - - - 22,028 114,983 - 137,011 Note discounts issued in conjunction with debt - - - - - - - - - - - - - - - - - 22,028 114,983 - 137,011 2024 accretion of note discounts (26,616 ) (3,521 ) (10,581 ) (9,894 ) (4,483 ) (4,493 ) (2,070 ) (2,945 ) - (3,291 ) (2,468 ) (3,291 ) - (2,468 ) - - (34,304 ) (5,009 ) (11,172 ) - (126,606 ) Accretion of note discounts (26,616 ) (3,521 ) (10,581 ) (9,894 ) (4,483 ) (4,493 ) (2,070 ) (2,945 ) - (3,291 ) (2,468 ) (3,291 ) - (2,468 ) - - (34,304 ) (5,009 ) (11,172 ) - (126,606 ) Note discounts as of March 31, 2024 $ 48,553 $ 6,422 $ 19,302 $ 18,048 $ 8,175 $ 8,195 $ 3,776 $ 5,375 $ - $ 6,003 $ 4,503 $ 6,003 $ - $ 5,325 $ - $ - $ 47,232 $ 17,019 $ 103,811 $ - $ 307,742 Note discounts Ending balance $ 48,553 $ 6,422 $ 19,302 $ 18,048 $ 8,175 $ 8,195 $ 3,776 $ 5,375 $ - $ 6,003 $ 4,503 $ 6,003 $ - $ 5,325 $ - $ - $ 47,232 $ 17,019 $ 103,811 $ - $ 307,742 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, as of March 31, 2024 $ 515,585 $ 68,199 $ 206,075 $ 241,637 $ 119,804 $ 119,825 $ 59,526 $ 88,939 $ - $ 117,197 $ 87,897 $ 117,197 $ 110,000 $ 87,075 $ 55,000 $ 110,000 $ 216,768 $ 26,981 $ 129,125 $ - $ 2,476,830 Convertible notes payable, net $ 515,585 $ 68,199 $ 206,075 $ 241,637 $ 119,804 $ 119,825 $ 59,526 $ 88,939 $ - $ 117,197 $ 87,897 $ 117,197 $ 110,000 $ 87,075 $ 55,000 $ 110,000 $ 216,768 $ 26,981 $ 129,125 $ - $ 2,476,830 2023 Effective interest rate 6 % 6 % 6 % 14 % 15 % 17 % 19 % 21 % -% 29 % 49 % 52 % 78 % 78 % 86 % 94 % 496 % -% -% -% 81 % 2024 Effective interest rate 5 % 5 % 5 % 4 % 4 % 4 % 3 % 3 % -% 3 % 3 % 3 % 0 % 3 % 0 % 0 % 13 % 11 % 5 % -% 5 %

OPERATING LEASES (Tables)

OPERATING LEASES (Tables)	3 Months Ended
	Mar. 31, 2024
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 2024 2023 Three Months ended March 31, 2024 2023 Operating lease expense $ 17,919 $ 17,919 Short term lease cost $ - $ - Total lease expense $ 17,919 $ 17,919 In accordance with ASC 842, other information related to leases was as follows: Three Months ended March 31, 2024 2023 Operating cash flows from operating leases $ 18,954 $ 18,402 Cash paid for amounts included in the measurement of lease liabilities $ 18,954 $ 18,402 Weighted-average remaining lease term—operating leases 2.42 3.42 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 March 31, 2024 were as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES Operating Year ending: Lease 2024 (9 months) $ 58,188 2025 79,456 2026 54,225 Total undiscounted cash flows $ 191,869 Reconciliation of lease liabilities: Weighted-average remaining lease terms 2.42 Weighted-average discount rate 10 % Present values $ 173,038 Lease liabilities—current 63,237 Lease liabilities—long-term 109,801 Lease liabilities—total $ 173,038 Difference between undiscounted and discounted cash flows $ 18,831

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2024
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 2024 2023 For the Three Months Ended March 31, 2024 2023 Convertible notes payable 411,430 454,874 Restricted stock units 25,307 4,295 Warrants to purchase shares of common stock 124,159 314,462 Total potentially dilutive shares 560,896 773,631
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 2024 2023 Three Months Ended March 31, 2024 2023 Net loss attributable to the common stockholders $ (758,088 ) $ (1,341,036 ) Basic weighted average outstanding shares of common stock 1,230,354 961,641 Dilutive effect of options and warrants - - Diluted weighted average common stock and common stock equivalents 1,230,354 961,641 Loss per share: Basic and diluted $ (0.62 ) $ (1.39 )

ORGANIZATION AND PRINCIPAL AC_2

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details Narrative) - USD ($)	Oct. 19, 2020	May 14, 2024	Mar. 31, 2024	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock, issued			1,224,827	1,288,415
Common stock, outstanding			1,224,827	1,288,415
Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock, issued		1,224,827
Common stock, outstanding		1,224,827
Common stock, shares held		647,477
Share Exchange Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of common stock outstanding	75%
Converted liabilities	$ 3,429,516
Conversion shares	7,907,351
Share Exchange Agreement [Member] | Sigyn Stockholders [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of acquisition ownership interest	75%
Share Exchange Agreement [Member] | Issued and Outstanding Shares [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of acquisition ownership interest	100%

BASIS OF PRESENTATION (Details

BASIS OF PRESENTATION (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 12,099,600		$ 11,341,512
Working capital	4,100,320
Net loss	758,088	$ 1,341,036
Net cash provided by used in operating activities	$ 235,612	$ 562,573

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Accounting Policies [Abstract]
Cash FDIC insured amount	$ 250,000
Advertising expenses	338	$ 184
Research and development expense	$ 232,593	$ 147,843
Property and equipment, useful life	5 years

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Accumulated depreciation	$ (18,425)	$ (16,902)
Property and equipment, net	13,773	15,296
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 29,041	29,041
Estimated useful life	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 3,157	$ 3,157
Estimated useful life	3 years

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Depreciation	$ 1,523	$ 1,715

SCHEDULE OF CONVERTIBLE NOTES P

SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Oct. 31, 2023	Dec. 31, 2022	Dec. 22, 2022	Nov. 14, 2022	Nov. 09, 2022	Oct. 20, 2022	Sep. 20, 2022	Sep. 09, 2022	Aug. 31, 2022	Jul. 31, 2022	Jun. 22, 2022	Jun. 01, 2022	May 10, 2022	Apr. 28, 2022	Mar. 23, 2022	Sep. 17, 2020	Jun. 23, 2020	Jan. 28, 2020
Short-Term Debt [Line Items]
Convertible notes payable	$ 2,784,572	$ 2,507,636		$ 2,279,316
Original issue discount	(167,612)	(225,835)
Beneficial conversion feature	(12,756)	(22,013)
Debt discount	(127,374)	(49,489)
Total convertible notes payable	2,476,830	2,210,299
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Convertible notes payable	564,138	564,138		457,380																$ 564,138
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Convertible notes payable	74,621	74,621		60,500															$ 74,621
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Convertible notes payable	225,377	225,377		182,936														$ 225,377
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Convertible notes payable	259,685	259,685		220,000													$ 259,685
Convertible Promissory Note Five [Member]
Short-Term Debt [Line Items]
Convertible notes payable	127,979	127,979		110,000												$ 127,979
Convertible Promissory Note Six [Member]
Short-Term Debt [Line Items]
Convertible notes payable	128,020	128,020		110,000											$ 128,020
Convertible Promissory Note Seven [Member]
Short-Term Debt [Line Items]
Convertible notes payable	63,302	63,302		55,000										$ 63,302
Convertible Promissory Note Eight [Member]
Short-Term Debt [Line Items]
Convertible notes payable	94,314	94,314		82,500									$ 94,314
Convertible Promissory Note Nine [Member]
Short-Term Debt [Line Items]
Convertible notes payable				341,000								$ 341,000
Convertible Promissory Note Ten [Member]
Short-Term Debt [Line Items]
Convertible notes payable	123,200	123,200		110,000							$ 123,200
Convertible Promissory Note Eleven [Member]
Short-Term Debt [Line Items]
Convertible notes payable	92,400	92,400		82,500						$ 92,400
Convertible Promissory Note Twelve [Member]
Short-Term Debt [Line Items]
Convertible notes payable	123,200	123,200		110,000					$ 123,200
Convertible Promissory Note Thirteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	110,000	110,000		110,000				$ 110,000
Convertible Promissory Note Fourteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	92,400	92,400		82,500			$ 92,400
Convertible Promissory Note Fifteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	55,000	55,000		55,000		$ 55,000
Convertible Promissory Note Sixteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	110,000	110,000		110,000	$ 110,000
Convertible Promissory Note Seventeen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	264,000	264,000
Debt discount			$ (997,700)
Convertible Promissory Note Eighteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	44,000	110,000
Convertible Promissory Note Nineteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	$ 232,936

SCHEDULE OF CONVERTIBLE NOTES_2

SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 31, 2024	Jan. 08, 2024	Dec. 31, 2022	Dec. 22, 2022	Nov. 14, 2022	Nov. 09, 2022	Oct. 20, 2022	Sep. 20, 2022	Sep. 09, 2022	Aug. 31, 2022	Jul. 31, 2022	Jun. 22, 2022	Jun. 01, 2022	May 10, 2022	Apr. 28, 2022	Mar. 23, 2022	Sep. 17, 2020	Jun. 23, 2020	Jan. 28, 2020
Short-Term Debt [Line Items]
Convertible notes payable	$ 2,507,636	$ 2,784,572		$ 2,279,316
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Convertible notes payable	564,138	564,138		457,380																$ 564,138
Debt instrument interest rate																				0%
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Convertible notes payable	74,621	74,621		60,500															$ 74,621
Debt instrument interest rate																			0%
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Convertible notes payable	225,377	225,377		182,936														$ 225,377
Debt instrument interest rate																		0%
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Convertible notes payable	259,685	259,685		220,000													$ 259,685
Debt instrument interest rate																	0%
Convertible Promissory Note Five [Member]
Short-Term Debt [Line Items]
Convertible notes payable	127,979	127,979		110,000												$ 127,979
Debt instrument interest rate																0%
Convertible Promissory Note Six [Member]
Short-Term Debt [Line Items]
Convertible notes payable	128,020	128,020		110,000											$ 128,020
Debt instrument interest rate															0%
Convertible Promissory Note Seven [Member]
Short-Term Debt [Line Items]
Convertible notes payable	63,302	63,302		55,000										$ 63,302
Debt instrument interest rate														0%
Convertible Promissory Note Eight [Member]
Short-Term Debt [Line Items]
Convertible notes payable	94,314	94,314		82,500									$ 94,314
Debt instrument interest rate												0%
Convertible Promissory Note Nine [Member]
Short-Term Debt [Line Items]
Convertible notes payable				341,000								$ 341,000
Debt instrument interest rate												0%
Aggregate principal amount of debt	$ 341,000
Conversion shares	17,050
Convertible Promissory Note Ten [Member]
Short-Term Debt [Line Items]
Convertible notes payable	$ 123,200	123,200		110,000							$ 123,200
Debt instrument interest rate											0%
Convertible Promissory Note Eleven [Member]
Short-Term Debt [Line Items]
Convertible notes payable	92,400	92,400		82,500						$ 92,400
Debt instrument interest rate									0%
Convertible Promissory Note Twelve [Member]
Short-Term Debt [Line Items]
Convertible notes payable	123,200	123,200		110,000					$ 123,200
Debt instrument interest rate									0%
Convertible Promissory Note Thirteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	110,000	110,000		110,000				$ 110,000
Debt instrument interest rate								0%
Convertible Promissory Note Fourteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	92,400	92,400		82,500			$ 92,400
Debt instrument interest rate							0%
Convertible Promissory Note Fifteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	55,000	55,000		55,000		$ 55,000
Debt instrument interest rate						0%
Convertible Promissory Note Sixteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	110,000	$ 110,000		110,000	$ 110,000
Debt instrument interest rate		0%			0%
Convertible Promissory Note Seventeen [Member]
Short-Term Debt [Line Items]
Convertible notes payable	$ 264,000	$ 264,000
Debt instrument interest rate	0%
Aggregate principal amount of debt	$ 1,179,200
Conversion shares	196,534
Convertible Promissory Notee Eighteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable		44,000	$ 44,000
Debt instrument interest rate			0%
Convertible Promissory Note Nineteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable		$ 232,936

SCHEDULE OF PRINCIPAL PAYMENTS

SCHEDULE OF PRINCIPAL PAYMENTS DUE ON CONVERTIBLE PROMISSORY DEBENTURES (Details)	Mar. 31, 2024 USD ($)
Debt Disclosure [Abstract]
2024	$ 2,507,636
2025	276,936
Long-Term Debt	$ 2,784,572

SCHEDULE OF CHANGES IN CONVERTI

SCHEDULE OF CHANGES IN CONVERTIBLE NOTES (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance	$ 2,507,636	$ 2,279,316
Convertible notes payable issued	276,936	1,748,520
Conversion of debt for common stock		(1,520,200)
Convertible notes payable Ending balance	2,784,572	2,507,636
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance	564,138	457,380
Convertible notes payable issued		106,758
Conversion of debt for common stock
Convertible notes payable Ending balance	564,138	564,138
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance	74,621	60,500
Convertible notes payable issued		14,121
Conversion of debt for common stock
Convertible notes payable Ending balance	74,621	74,621
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance	225,377	182,936
Convertible notes payable issued		42,441
Conversion of debt for common stock
Convertible notes payable Ending balance	225,377	225,377
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance	259,685	220,000
Convertible notes payable issued		39,685
Conversion of debt for common stock
Convertible notes payable Ending balance	259,685	259,685
Convertible Promissory Note Five [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance	127,979	110,000
Convertible notes payable issued		17,979
Conversion of debt for common stock
Convertible notes payable Ending balance	127,979	127,979
Convertible Promissory Note Six [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance	128,020	110,000
Convertible notes payable issued		18,020
Conversion of debt for common stock
Convertible notes payable Ending balance	128,020	128,020
Convertible Promissory Note Seven [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance	63,302	55,000
Convertible notes payable issued		8,302
Conversion of debt for common stock
Convertible notes payable Ending balance	63,302	63,302
Convertible Promissory Note Eight [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance	94,314	82,500
Convertible notes payable issued		11,814
Conversion of debt for common stock
Convertible notes payable Ending balance	94,314	94,314
Convertible Promissory Note Nine [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance		341,000
Convertible notes payable issued
Conversion of debt for common stock		(341,000)
Convertible notes payable Ending balance
Convertible Promissory Note Ten [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance	123,200	110,000
Convertible notes payable issued		13,200
Conversion of debt for common stock
Convertible notes payable Ending balance	123,200	123,200
Convertible Promissory Note Eleven [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance	92,400	82,500
Convertible notes payable issued		9,900
Conversion of debt for common stock
Convertible notes payable Ending balance	92,400	92,400
Convertible Promissory Note Twelve [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance	123,200	110,000
Convertible notes payable issued		13,200
Conversion of debt for common stock
Convertible notes payable Ending balance	123,200	123,200
Convertible Promissory Note Thirteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance	110,000	110,000
Convertible notes payable issued
Conversion of debt for common stock
Convertible notes payable Ending balance	110,000	110,000
Convertible Promissory Note Fourteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance	92,400	82,500
Convertible notes payable issued		9,900
Conversion of debt for common stock
Convertible notes payable Ending balance	92,400	92,400
Convertible Promissory Note Fifteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance	55,000	55,000
Convertible notes payable issued
Conversion of debt for common stock
Convertible notes payable Ending balance	55,000	55,000
Convertible Promissory Note Sixteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance	110,000	110,000
Convertible notes payable issued
Conversion of debt for common stock
Convertible notes payable Ending balance	110,000	110,000
Convertible Promissory Note Seventeen [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance	264,000
Convertible notes payable issued		1,443,200
Conversion of debt for common stock		(1,179,200)
Convertible notes payable Ending balance	264,000	264,000
Convertible Promissory Notee Eighteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance
Convertible notes payable issued	44,000
Conversion of debt for common stock
Convertible notes payable Ending balance	44,000
Convertible Promissory Note Nineteen [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance
Convertible notes payable issued	232,936
Conversion of debt for common stock
Convertible notes payable Ending balance	232,936
Convertible Promissory Note Other [Member]
Short-Term Debt [Line Items]
Convertible notes payable Beginning balance
Convertible notes payable issued
Conversion of debt for common stock
Convertible notes payable Ending balance

SCHEDULE OF CHANGES IN NOTE DIS

SCHEDULE OF CHANGES IN NOTE DISCOUNTS (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Note discounts Beginning balance	$ 297,337	$ 642,660
Note discounts issued in conjunction with debt	137,011	1,695,859
Accretion of note discounts	(126,606)	(2,041,182)
Note discounts Ending balance	307,742	297,337
Convertible notes payable, net	$ 2,476,830	$ 2,210,299
Effective interest rate	5%	81%
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance	$ 75,169
Note discounts issued in conjunction with debt		106,758
Accretion of note discounts	(26,616)	(31,589)
Note discounts Ending balance	48,553	75,169
Convertible notes payable, net	$ 515,585	$ 488,969
Effective interest rate	5%	6%
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance	$ 9,943
Note discounts issued in conjunction with debt		14,121
Accretion of note discounts	(3,521)	(4,178)
Note discounts Ending balance	6,422	9,943
Convertible notes payable, net	$ 68,199	$ 64,678
Effective interest rate	5%	6%
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance	$ 29,883
Note discounts issued in conjunction with debt		42,441
Accretion of note discounts	(10,581)	(12,558)
Note discounts Ending balance	19,302	29,883
Convertible notes payable, net	$ 206,075	$ 195,494
Effective interest rate	5%	6%
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance	$ 27,942	$ 25,480
Note discounts issued in conjunction with debt		39,685
Accretion of note discounts	(9,894)	(37,223)
Note discounts Ending balance	18,048	27,942
Convertible notes payable, net	$ 241,637	$ 231,743
Effective interest rate	4%	14%
Convertible Promissory Note Five [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance	$ 12,658	$ 14,478
Note discounts issued in conjunction with debt		17,979
Accretion of note discounts	(4,483)	(19,799)
Note discounts Ending balance	8,175	12,658
Convertible notes payable, net	$ 119,804	$ 115,321
Effective interest rate	4%	15%
Convertible Promissory Note Six [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance	$ 12,688	$ 15,951
Note discounts issued in conjunction with debt		18,020
Accretion of note discounts	(4,493)	(21,283)
Note discounts Ending balance	8,195	12,688
Convertible notes payable, net	$ 119,825	$ 115,332
Effective interest rate	4%	17%
Convertible Promissory Note Seven [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance	$ 5,846	$ 9,493
Note discounts issued in conjunction with debt		8,302
Accretion of note discounts	(2,070)	(11,949)
Note discounts Ending balance	3,776	5,846
Convertible notes payable, net	$ 59,526	$ 57,456
Effective interest rate	3%	19%
Convertible Promissory Note Eight [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance	$ 8,320	$ 16,525
Note discounts issued in conjunction with debt		11,814
Accretion of note discounts	(2,945)	(20,019)
Note discounts Ending balance	5,375	8,320
Convertible notes payable, net	$ 88,939	$ 85,994
Effective interest rate	3%	21%
Convertible Promissory Note Nine [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance		$ 69,569
Note discounts issued in conjunction with debt
Accretion of note discounts		(69,569)
Note discounts Ending balance
Convertible notes payable, net
Convertible Promissory Note Ten [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance	9,294	31,788
Note discounts issued in conjunction with debt		13,200
Accretion of note discounts	(3,291)	(35,694)
Note discounts Ending balance	6,003	9,294
Convertible notes payable, net	$ 117,197	$ 113,906
Effective interest rate	3%	29%
Convertible Promissory Note Eleven [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance	$ 6,971	$ 42,506
Note discounts issued in conjunction with debt		9,900
Accretion of note discounts	(2,468)	(45,435)
Note discounts Ending balance	4,503	6,971
Convertible notes payable, net	$ 87,897	$ 85,429
Effective interest rate	3%	49%
Convertible Promissory Note Twelve [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance	$ 9,294	$ 60,126
Note discounts issued in conjunction with debt		13,200
Accretion of note discounts	(3,291)	(64,032)
Note discounts Ending balance	6,003	9,294
Convertible notes payable, net	$ 117,197	$ 113,906
Effective interest rate	3%	52%
Convertible Promissory Note Thirteen [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance		$ 86,329
Note discounts issued in conjunction with debt
Accretion of note discounts		(86,329)
Note discounts Ending balance
Convertible notes payable, net	$ 110,000	$ 110,000
Effective interest rate	0%	78%
Convertible Promissory Note Fourteen [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance	$ 7,793	$ 69,678
Note discounts issued in conjunction with debt		9,900
Accretion of note discounts	(2,468)	(71,785)
Note discounts Ending balance	5,325	7,793
Convertible notes payable, net	$ 87,075	$ 84,607
Effective interest rate	3%	78%
Convertible Promissory Note Fifteen [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance		$ 47,274
Note discounts issued in conjunction with debt
Accretion of note discounts		(47,274)
Note discounts Ending balance
Convertible notes payable, net	$ 55,000	$ 55,000
Effective interest rate	0%	86%
Convertible Promissory Note Sixteen [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance		$ 103,463
Note discounts issued in conjunction with debt
Accretion of note discounts		(103,463)
Note discounts Ending balance
Convertible notes payable, net	$ 110,000	$ 110,000
Effective interest rate	0%	94%
Convertible Promissory Note Seventeen [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance	$ 81,536
Note discounts issued in conjunction with debt		1,390,539
Accretion of note discounts	(34,304)	(1,309,003)
Note discounts Ending balance	47,232	81,536
Convertible notes payable, net	$ 216,768	$ 182,464
Effective interest rate	13%	496%
Convertible Promissory Notee Eighteen [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance
Note discounts issued in conjunction with debt	22,028
Accretion of note discounts	(5,009)
Note discounts Ending balance	17,019
Convertible notes payable, net	26,981
Convertible Promissory Note Nineteen [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance
Note discounts issued in conjunction with debt	114,983
Accretion of note discounts	(11,172)
Note discounts Ending balance	103,811
Convertible notes payable, net	$ 129,125
Effective interest rate	5%
Convertible Promissory Note Other [Member]
Short-Term Debt [Line Items]
Note discounts Beginning balance		50,000
Note discounts issued in conjunction with debt
Accretion of note discounts		(50,000)
Note discounts Ending balance
Convertible notes payable, net
Convertible Promissory Note Eighteen [Member]
Short-Term Debt [Line Items]
Effective interest rate	11%

CONVERTIBLE PROMISSORY DEBENT_3

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

2 Months Ended

12 Months Ended

Apr. 10, 2024

Apr. 10, 2024

Apr. 09, 2024

Feb. 29, 2024

Jan. 08, 2024

Dec. 22, 2023

Oct. 31, 2023

Dec. 22, 2022

Nov. 14, 2022

Nov. 09, 2022

Oct. 20, 2022

Sep. 20, 2022

Sep. 09, 2022

Aug. 31, 2022

Jul. 31, 2022

Jun. 22, 2022

Jun. 01, 2022

May 10, 2022

Apr. 28, 2022

Mar. 23, 2022

Oct. 28, 2021

Sep. 17, 2020

Jun. 23, 2020

Jan. 28, 2020

Feb. 29, 2024

Dec. 31, 2023

Mar. 31, 2024

Feb. 09, 2024

Oct. 03, 2023

Sep. 14, 2023

Jun. 02, 2023

Aug. 30, 2022

Short-Term Debt [Line Items]

Aggregate number of warrants to purchase shares

559,839

Original issue discount amount

$ 49,489

$ 127,374

Series B Preferred Stock [Member]

Short-Term Debt [Line Items]

Stock issued during the period conversion units

161,684

Subsequent Event [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 275,000

$ 275,000

$ 100,000

Original issue discount amount

41,350

$ 41,350

$ 15,000

Debt instrument maturity date

Mar. 31, 2025

Mar. 31, 2025

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 232,936

$ 232,936

Cash

$ 211,760

$ 211,760

Debt instrument maturity date

February 2024 based on $1.00 for each $0.90909 paid by the noteholder

Aggregate number of warrants to purchase shares

38,825

Exercise price of warrants per share

$ 10

$ 10

Proceeds from issuance of convertible debt

$ 211,760

Original issue discount amount

$ 21,176

$ 21,176

Debt instrument conversion price per share

$ 6

$ 6

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

Short-Term Debt [Line Items]

Term of warrants

5 years

5 years

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 44,000

Debt instrument maturity date

January 8, 2025 based on $1.00 for each $0.90909 paid by Brio

Aggregate number of warrants to purchase shares

7,333

Exercise price of warrants per share

$ 10

Proceeds from issuance of convertible debt

$ 40,000

Original issue discount amount

$ 4,000

$ 4,000

Debt instrument conversion price per share

$ 6

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

Short-Term Debt [Line Items]

Term of warrants

5 years

Convertible Promissory Note Seventeen [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 1,179,200

Exercise price of warrants per share

$ 10

Original issue discount amount

$ 997,700

Issuance of shares

166,284

Shares issued upon conversion of debt

196,534

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

January 2024 through December 7, 2024 based on $1.00 for each $0.90909 paid by the previous noteholder

Aggregate number of warrants to purchase shares

240,534

30,250

Exercise price of warrants per share

$ 10

Proceeds from issuance of convertible debt

$ 1,312,000

Original issue discount amount

$ 131,200

Debt instrument conversion price per share

$ 6

Debt instrument maturity date

Dec. 07, 2024

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

Short-Term Debt [Line Items]

Term of warrants

5 years

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 110,000

Debt instrument maturity date

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

Term of warrants

5 years

Aggregate number of warrants to purchase shares

18,334

Exercise price of warrants per share

$ 10

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

15,000

$ 15,000

$ 10,000

Debt instrument conversion price per share

$ 6

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

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

Term of warrants

5 years

Aggregate number of warrants to purchase shares

9,167

Exercise price of warrants per share

$ 10

Proceeds from issuance of convertible debt

$ 50,000

Original issue discount amount

9,350

9,350

$ 5,000

Debt instrument conversion price per share

$ 6

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

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

Term of warrants

5 years

Aggregate number of warrants to purchase shares

13,750

Exercise price of warrants per share

$ 10

Proceeds from issuance of convertible debt

$ 75,000

Original issue discount amount

$ 7,500

$ 9,900

Debt instrument conversion price per share

$ 6

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

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

Term of warrants

5 years

Aggregate number of warrants to purchase shares

18,334

Exercise price of warrants per share

$ 10

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

Debt instrument conversion price per share

$ 6

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

Short-Term Debt [Line Items]

Original issue discount amount

$ 17,000

$ 17,000

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

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

Term of warrants

5 years

Aggregate number of warrants to purchase shares

18,334

Exercise price of warrants per share

$ 10

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

13,200

Debt instrument conversion price per share

$ 6

Convertible Promissory Note Eleven [Member] | Subsequent Event [Member] | Series B Preferred Stock [Member]

Short-Term Debt [Line Items]

Stock issued during the period conversion units

122.6

Convertible Promissory Note Eleven [Member] | Subsequent Event [Member] | Common Stock [Member]

Short-Term Debt [Line Items]

Stock issued during the period conversion units

125.63

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

Short-Term Debt [Line Items]

Original issue discount amount

9,900

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

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

Term of warrants

5 years

Aggregate number of warrants to purchase shares

13,750

Exercise price of warrants per share

$ 10

Proceeds from issuance of convertible debt

$ 75,000

Original issue discount amount

$ 7,500

Debt instrument conversion price per share

$ 6

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

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

Term of warrants

5 years

Aggregate number of warrants to purchase shares

18,334

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

13,200

Debt instrument conversion price per share

$ 6

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

Short-Term Debt [Line Items]

Exercise price of warrants per share

$ 10

Convertible Promissory Note Nine [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 341,000

Shares issued upon conversion of debt

17,050

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 instrument maturity date

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

Term of warrants

5 years

Aggregate number of warrants to purchase shares

17,050

16,225

825

Exercise price of warrants per share

$ 20

Proceeds from issuance of convertible debt

$ 310,000

Debt instrument conversion price per share

$ 20

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

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

Term of warrants

5 years

Aggregate number of warrants to purchase shares

4,125

Exercise price of warrants per share

$ 20

Proceeds from issuance of convertible debt

$ 75,000

Original issue discount amount

$ 7,500

11,814

Debt instrument conversion price per share

$ 6

Convertible Promissory Note Seven [Member] | Subsequent Event [Member] | Series B Preferred Stock [Member]

Short-Term Debt [Line Items]

Stock issued during the period conversion units

83.98

Convertible Promissory Note Seven [Member] | Subsequent Event [Member] | Common Stock [Member]

Short-Term Debt [Line Items]

Stock issued during the period conversion units

125.63

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

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

Term of warrants

5 years

Aggregate number of warrants to purchase shares

2,750

Exercise price of warrants per share

$ 20

Proceeds from issuance of convertible debt

$ 50,000

Original issue discount amount

$ 5,000

8,302

Debt instrument conversion price per share

$ 6

Convertible Promissory Note Six [Member] | Subsequent Event [Member] | Series B Preferred Stock [Member]

Short-Term Debt [Line Items]

Stock issued during the period conversion units

169.8

Convertible Promissory Note Six [Member] | Subsequent Event [Member] | Common Stock [Member]

Short-Term Debt [Line Items]

Stock issued during the period conversion units

125.63

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 based on $1.00 for each $0.90909 paid by Brio

Term of warrants

5 years

Aggregate number of warrants to purchase shares

5,500

Exercise price of warrants per share

$ 20

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

18,020

Debt instrument conversion price per share

$ 6

Convertible Promissory Note Five [Member] | Subsequent Event [Member] | Series B Preferred Stock [Member]

Short-Term Debt [Line Items]

Stock issued during the period conversion units

169.8

Convertible Promissory Note Five [Member] | Subsequent Event [Member] | Common Stock [Member]

Short-Term Debt [Line Items]

Stock issued during the period conversion units

125.63

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

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

Term of warrants

5 years

Aggregate number of warrants to purchase shares

5,500

Exercise price of warrants per share

$ 20

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

17,979

Debt instrument conversion price per share

$ 6

Convertible Promissory Note Four [Member] | Subsequent Event [Member] | Series B Preferred Stock [Member]

Short-Term Debt [Line Items]

Stock issued during the period conversion units

172.1

Convertible Promissory Note Four [Member] | Subsequent Event [Member] | Common Stock [Member]

Short-Term Debt [Line Items]

Stock issued during the period conversion units

125.63

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

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

Term of warrants

5 years

Aggregate number of warrants to purchase shares

5,500

Exercise price of warrants per share

$ 20

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

19,721

Debt instrument conversion price per share

$ 6

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

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

Term of warrants

5 years

Aggregate number of warrants to purchase shares

5,500

Exercise price of warrants per share

$ 20

Proceeds from issuance of convertible debt

$ 100,000

Original issue discount amount

$ 10,000

$ 19,964

Debt instrument conversion price per share

$ 6

Convertible Promissory Note Three [Member] | Subsequent Event [Member] | Series B Preferred Stock [Member]

Short-Term Debt [Line Items]

Stock issued during the period conversion units

299

Convertible Promissory Note Three [Member] | Subsequent Event [Member] | Common Stock [Member]

Short-Term Debt [Line Items]

Stock issued during the period conversion units

125.63

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

Short-Term Debt [Line Items]

Debt instrument maturity date

August 30, 2024, based on $1.00 for each $0.90909 paid by Osher

Term of warrants

5 years

Aggregate number of warrants to purchase shares

22,885

Exercise price of warrants per share

$ 31.66

Proceeds from issuance of convertible debt

$ 165,000

Original issue discount amount

$ 77,091

Debt instrument conversion price per share

$ 6

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

Short-Term Debt [Line Items]

Debt principal amount converted

$ 16,714

Debt instrument carrying amount

$ 199,650

Shares issued upon conversion of debt

1,071

Convertible Promissory Note Two [Member] | Subsequent Event [Member] | Series B Preferred Stock [Member]

Short-Term Debt [Line Items]

Stock issued during the period conversion units

99

Convertible Promissory Note Two [Member] | Subsequent Event [Member] | Common Stock [Member]

Short-Term Debt [Line Items]

Stock issued during the period conversion units

125.63

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 74,621

Debt instrument maturity date

August 30, 2024, based on $1.00 for each $0.90909 paid by Osher

Term of warrants

5 years

Aggregate number of warrants to purchase shares

3,526

Exercise price of warrants per share

$ 23.60

Proceeds from issuance of convertible debt

$ 50,005

Original issue discount amount

$ 24,616

Debt instrument conversion price per share

$ 6

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 564,138

Debt instrument maturity date

August 30, 2024, based on $1.00 for each $0.90909 paid by Osher

Term of warrants

5 years

Aggregate number of warrants to purchase shares

102,827

Exercise price of warrants per share

$ 5.60

Proceeds from issuance of convertible debt

$ 350,005

Original issue discount amount

$ 214,133

Debt instrument conversion price per share

$ 3.76

ADVANCE FROM SHAREHOLDER (Detai

ADVANCE FROM SHAREHOLDER (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Advance From Shareholder
Advance from shareholder	$ 85,000		$ 80,000
Proceeds from shareholder	25,000		19,500
Repayment to shareholder	$ 20,000		$ 19,500

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)					3 Months Ended		12 Months Ended
	Jan. 09, 2024	Jun. 02, 2023	Nov. 23, 2022	Oct. 22, 2021	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Preferred stock shares, authorized					10,000,000		10,000,000
Preferred stock, par or stated value per share					$ 0.0001		$ 0.0001
Preferred stock shares issued					32		32
Preferred stock shares outstanding					32		32
Common stock shares authorized					1,000,000,000		1,000,000,000
Common stock par value					$ 0.0001		$ 0.0001
Common stock shares outstanding					1,224,827		1,288,415
Number of securities called by warrants							559,839
Aggregate principal amount		$ 198,000	$ 145,200
Shares cancelled	64,100
Restricted stock							$ 50,000
Share based compensation					$ 37,500	$ 37,500	$ 37,500	$ 37,500
Modification of warrants							352,965
Convertible Promissory Note [Member]
Class of Stock [Line Items]
Number of securities called by warrants				11,250
Debt maturity date, description				October 20, 2021 to October 20, 2022
Stock issued during period shares				11,250
Proceeds from issuance of common stock				$ 197,501
Exercise price of warrants per share				$ 40
Other expenses							$ 0	$ 147,720
Common Stock [Member]
Class of Stock [Line Items]
Number of securities called by warrants							279,920
Conversion of stock, shares converted		31,075	24,200
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares issued							32
Conversion of common stock for Series A preferred stock, shares							161,684
Preferred stock conversion, description							Each Series B Convertible Preferred Share converts into 5,025.1 shares of the Company’s common stock

SCHEDULE OF OPERATING LEASE COS

SCHEDULE OF OPERATING LEASE COST AND SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Operating Leases
Operating lease expense	$ 17,919	$ 17,919
Short term lease cost
Total lease expense	17,919	17,919
Operating cash flows from operating leases	18,954	18,402
Cash paid for amounts included in the measurement of lease liabilities	$ 18,954	$ 18,402
Operating lease, weighted average remaining lease term	2 years 5 months 1 day	3 years 5 months 1 day
Weighted-average discount rate - operating leases	10%	10%

SCHEDULE OF MATURITIES OF OPERA

SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023
Operating Leases
2024 (9 months)	$ 58,188
2025	79,456
2026	54,225
Total undiscounted cash flows	$ 191,869
Operating lease, weighted average remaining lease term	2 years 5 months 1 day		3 years 5 months 1 day
Weighted-average discount rate	10%		10%
Lease liabilities, current Present values	$ 173,038
Lease liabilities—current	63,237	$ 61,123
Lease liabilities—long-term	109,801	$ 126,302
Lease liabilities—total	173,038
Difference between undiscounted and discounted cash flows	$ 18,831

OPERATING LEASES (Details Narra

OPERATING LEASES (Details Narrative) - USD ($)		3 Months Ended
	May 27, 2021	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Jun. 15, 2021
Lease monthly rent	$ 5,955
Operating lease right-of-use assets		$ 154,383		$ 167,736
Operating lease liability		173,038
Operating lease cost		$ 17,919	$ 17,919
ASC 842 [Member]
Operating lease right-of-use assets					$ 290,827
Operating lease liability					$ 290,827

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)			3 Months Ended		12 Months Ended
	Dec. 06, 2023	Apr. 01, 2023	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Stock based compensation			$ 37,500	$ 37,500	$ 37,500	$ 37,500
Mr. Joyce [Member]
Related Party Transaction [Line Items]
Stock based compensation			113,748	113,750
Accrued compensation			10,718	10,058
Employment Agreements [Member] | Mr. Joyce [Member]
Related Party Transaction [Line Items]
Annual base salary			$ 455,000
Maximum bonus compensation percentage			50%
Beneficial ownership target percentage			9%
Employment Agreements [Member] | Mr. DeCiccio [Member]
Related Party Transaction [Line Items]
Maximum bonus compensation percentage	40%
Stock based compensation			$ 31,248
Annual base salary	$ 250,000
Options granted	17,500
Purchase of shares	17,500
Accounts payable			33,694		35,242
Employment Agreements [Member] | Dr Marleau [Member]
Related Party Transaction [Line Items]
Maximum bonus compensation percentage		40%
Stock based compensation			77,250		$ 0
Accrued compensation			64,375
Annual base salary		$ 300,000
Percentage of annual increase salary		3%
Employment Agreements [Member] | Chief Technology Officer [Member]
Related Party Transaction [Line Items]
Stock based compensation			$ 60,000	$ 61,000

SCHEDULE OF ANTI DILUTIVE SECUR

SCHEDULE OF ANTI DILUTIVE SECURITIES (Details) - shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	560,896	773,631
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	411,430	454,874
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	25,307	4,295
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	124,159	314,462

SCHEDULE OF COMPUTATION OF BASI

SCHEDULE OF COMPUTATION OF BASIC AND DILUTED NET INCOME PER SHARE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Earnings Per Share [Abstract]
Net loss attributable to the common stockholders	$ (758,088)	$ (1,341,036)
Basic weighted average outstanding shares of common stock	1,230,354	961,641
Dilutive effect of options and warrants
Diluted weighted average common stock and common stock equivalents	1,230,354	961,641
Loss per share, basic	$ (0.62)	$ (1.39)
Loss per share, diluted	$ (0.62)	$ (1.39)

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Mr. Chris Wetzel [Member]	Oct. 10, 2022 USD ($)
Annual payment	$ 30,000
Grant restricted stock units	$ 50,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)			12 Months Ended
	Apr. 10, 2024	Apr. 09, 2024	Dec. 31, 2023	Mar. 31, 2024
Subsequent Event [Line Items]
Debt instrument, unamortized discount			$ 49,489	$ 127,374
Subsequent Event [Member]
Subsequent Event [Line Items]
Debt instrument, face amount	$ 275,000	$ 100,000
Debt instrument maturity date	Mar. 31, 2025	Mar. 31, 2025
Debt instrument, unamortized discount	$ 41,350	$ 15,000
Series B Preferred Stock [Member]
Subsequent Event [Line Items]
Stock issued during the period shares			161,684
Series B Preferred Stock [Member] | Convertible Promissory Note [Member] | Osher Capital Partners LLC [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Stock issued during the period Value	$ 621,000
Stock issued during the period shares	823.86
Series B Preferred Stock [Member] | Convertible Promissory Note [Member] | Brio Capital Master Fund Ltd. [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Stock issued during the period Value	$ 220,420
Stock issued during the period shares	292.4
Common Stock [Member] | Convertible Promissory Note [Member] | Osher Capital Partner LLC [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Stock issued during the period shares	125.63
Common Stock [Member] | Convertible Promissory Note [Member] | Brio Capital Master Fund Ltd. [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Stock issued during the period shares	125.63