Sigyn Therapeutics (SIGY) 10-Q 19 Aug 24 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2024	Aug. 14, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Period Focus	Q2
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
Title of 12(g) Security	Common Stock, $0.0001 Par Value
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,263,653

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Current assets:
Cash	$ 53,644	$ 11,690
Inventories	50,000	50,000
Other current assets	42,732	56,373
Total current assets	146,376	118,063
Property and equipment, net	12,411	15,296
Operating lease right-of-use assets, net	140,667	167,736
Other assets	20,711	20,711
Total assets	320,165	321,806
Current liabilities:
Accounts payable	488,364	461,646
Accrued payroll and payroll taxes	1,493,153	791,754
Advance from shareholder	70,000	80,000
Short-term convertible notes payable, less unamortized debt issuance costs of $229,583 and $297,337, respectively	1,780,444	2,210,299
Current portion of operating lease liabilities	65,409	61,123
Other current liabilities	2,247	3,182
Total current liabilities	3,899,617	3,608,004
Long-term liabilities:
Operating lease liabilities, net of current portion	92,689	126,302
Total long-term liabilities	92,689	126,302
Total liabilities	3,992,306	3,734,306
Stockholders’ deficit:
Preferred stock, $0.0001 par value, 10,000,000 shares authorized; 1,148 and 32 shares issued and outstanding at June 30, 2024 and December 31, 2023, respectively
Common stock, $0.0001 par value, 1,000,000,000 shares authorized; 1,263,653 and 1,288,415 shares issued and outstanding at June 30, 2024 and December 31, 2023, respectively	126	129
Additional paid-in capital	9,289,716	7,928,883
Accumulated deficit	(12,961,983)	(11,341,512)
Total stockholders’ deficit	(3,672,141)	(3,412,500)
Total liabilities and stockholders’ deficit	$ 320,165	$ 321,806

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Unamortized debt issuance costs	$ 229,583	$ 297,337
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	1,148	32
Preferred stock, shares outstanding	1,148	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	1,263,653	1,288,415
Common stock, shares outstanding	1,263,653	1,288,415

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Net revenues
Gross Profit
Operating expenses:
Marketing expenses	8	100	346	284
Stock based compensation	37,500	37,500	75,000	75,000
Research and development	240,429	219,159	473,022	367,002
General and administrative	324,868	317,250	684,406	652,981
Total operating expenses	602,805	574,009	1,232,774	1,095,267
Loss from operations	(602,805)	(574,009)	(1,232,774)	(1,095,267)
Other expense:
Modification of warrants		(208,556)		(224,362)
Interest expense	569	491	2,081	1,630
Interest expense - debt discount	116,737	297,141	159,944	1,088,849
Interest expense - original issuance costs	142,272	60,039	225,672	102,776
Total other expense	259,578	149,115	387,697	968,893
Loss before income taxes	(862,383)	(723,124)	(1,620,471)	(2,064,160)
Income taxes
Net loss	$ (862,383)	$ (723,124)	$ (1,620,471)	$ (2,064,160)
Net loss per share, basic	$ (0.70)	$ (0.67)	$ (1.31)	$ (2.02)
Net loss per share, diluted	$ (0.70)	$ (0.67)	$ (1.31)	$ (2.02)
Weighted average number of shares outstanding, basic	1,238,085	1,083,277	1,234,241	1,022,795
Weighted average number of shares outstanding, diluted	1,238,085	1,083,277	1,234,241	1,022,795

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
Balance 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)
Balance at Mar. 31, 2023		$ 107	6,190,468	(8,536,612)	(2,346,037)
Ending balance, shares at Mar. 31, 2023		1,070,121
Balance at Dec. 31, 2022		$ 96	5,292,241	(7,195,576)	(1,903,239)
Beginning balance, shares at Dec. 31, 2022		956,596
Net loss					(2,064,160)
Balance at Jun. 30, 2023		$ 111	6,217,408	(9,259,736)	(3,042,217)
Ending balance, shares at Jun. 30, 2023	30	1,105,786
Balance at Dec. 31, 2022		$ 96	5,292,241	(7,195,576)	(1,903,239)
Beginning balance, shares at Dec. 31, 2022		956,596
Balance at Dec. 31, 2023		$ 129	7,928,883	(11,341,512)	(3,412,500)
Ending balance, shares at Dec. 31, 2023	32	1,288,415
Balance at Mar. 31, 2023		$ 107	6,190,468	(8,536,612)	(2,346,037)
Beginning balance, shares at Mar. 31, 2023		1,070,121
Stock based compensation			37,500		37,500
Modification of warrants		$ 16	(208,572)		(208,556)
Modification of warrants, shares		157,228
Net loss				(723,124)	(723,124)
Conversion of common stock for Series A preferred stock		$ (15)	15
Conversion of common stock for Series A preferred stock, shares	30	(152,638)
Common stock issued to third parties in conjunction with conversion of debt		$ 3	197,997		198,000
Common stock issued to third parties in conjunction with conversion of debt, shares		31,075
Balance at Jun. 30, 2023		$ 111	6,217,408	(9,259,736)	(3,042,217)
Ending balance, shares at Jun. 30, 2023	30	1,105,786
Balance 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 - related party, shares		(64,100)
Post split rounding of shares
Post split rounding of shares, shares		512
Balance 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
Balance 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
Net loss					(1,620,471)
Balance at Jun. 30, 2024		$ 126	9,289,716	(12,961,983)	(3,672,141)
Ending balance, shares at Jun. 30, 2024	1,148	1,263,653
Balance at Mar. 31, 2024		$ 122	8,078,224	(12,099,600)	(4,021,254)
Beginning balance, shares at Mar. 31, 2024	32	1,224,827
Warrants issued to third parties in conjunction with debt issuance			99,641		99,641
Stock based compensation			37,500		37,500
Net loss				(862,383)	(862,383)
Common stock issued to third parties in conjunction with conversion of debt		$ 4	232,933		232,937
Common stock issued to third parties in conjunction with conversion of debt, shares		38,826
Preferred stock issued to third parties in conjunction with conversion of debt			841,419		841,419
Preferred stock issued to third parties in conjunction with conversion of debt, shares	1,116
Balance at Jun. 30, 2024		$ 126	$ 9,289,716	$ (12,961,983)	$ (3,672,141)
Ending balance, shares at Jun. 30, 2024	1,148	1,263,653

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities:
Net loss	$ (1,620,471)	$ (2,064,160)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	2,885	3,430
Amortization expense		1,800
Stock based compensation	75,000	75,000
Accretion of debt discount	159,943	1,088,849
Accretion of original issuance costs	225,672	102,776
Modification of warrants		(224,362)
Changes in operating assets and liabilities:
Other current assets	13,641	(43,220)
Accounts payable	26,718	12,427
Accrued payroll and payroll taxes	701,399	156,278
Other current liabilities	(3,193)	(85)
Net cash used in operating activities	(418,406)	(891,267)
Cash flows from financing activities:
Proceeds from short-term convertible notes	470,360	882,000
Advance from shareholder	35,000	30,000
Repayments of advance from shareholder	(45,000)
Fees associated with filing of Form S-1		(5,456)
Net cash provided by financing activities	460,360	906,544
Net (decrease) increase in cash	41,954	15,277
Cash at beginning of period	11,690	8,356
Cash at end of period	53,644	23,633
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	211,475	578,016
Original issue discount issued in conjunction with debt	106,386	88,200
Common stock issued to third parties in conjunction with conversion of debt	232,936	198,000
Preferred stock issued to third parties in conjunction with conversion of debt	841,419
Cancellation of common stock – related party	7
Conversion of common stock for Series A preferred stock		$ 611

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (862,383)	$ (758,088)	$ (723,124)	$ (1,341,036)	$ (1,620,471)	$ (2,064,160)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jun. 30, 2024
Insider Trading Arrangements [Line Items]
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	6 Months Ended
	Jun. 30, 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 August 14, 2024, we have a total of 1,263,653 686,303

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 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 $ 12,961,983 3,753,241 862,383 1,620,471 723,124 2,064,160 418,406 891,267 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	6 Months Ended
	Jun. 30, 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 unaudited condensed 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 or any uncertain income tax positions. Advertising and Marketing Costs Advertising expenses are recorded as general and administrative expenses when they are incurred. The Company had $ 8 346 100 284 Research and Development All research and development costs are expensed as incurred. The Company incurred research and development expense of $ 240,429 473,022 219,159 367,002 Inventories In conjunction with the October 19, 2020 Share Exchange Agreement, the Company kept the gem inventory of Reign Resources Corporation. Inventories are stated at the lower of cost or market (net realizable value) on a lot basis each quarter. A lot is determined by the cut, clarity, size, and weight of the sapphires. Inventory consists of sapphire jewels that meet rigorous grading criteria and are of cuts and sizes most commonly used in the jewelry industry. As of June 30, 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 June 30, 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 June 30, 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 June 30, 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 June 30, 2024 and December 31, 2023 and no charges or credits to income for the three and six months ended June 30, 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 unaudited condensed 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 unaudited condensed 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 718 , 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	6 Months Ended
	Jun. 30, 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 June 30, 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 (19,787 ) (16,902 ) Property and equipment, net $ 12,411 $ 15,296 Depreciation expense was $ 1,364 2,885 1,715 3,430

CONVERTIBLE PROMISSORY DEBENTUR

CONVERTIBLE PROMISSORY DEBENTURES	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
CONVERTIBLE PROMISSORY DEBENTURES	NOTE 5 – CONVERTIBLE PROMISSORY DEBENTURES Convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE Note Holder/Original Issuance Date Maturity Date Cash Received Outstanding Balance as of June 30, 2024 Outstanding Balance as of December 31, 2023 Osher Capital Partners LLC January 28, 2020 (“Note 1”) August 30, 2024 $ 350,005 $ 564,138 $ 564,138 June 22, 2022 (“Note 2”) August 30, 2024 75,000 94,314 94,314 August 31, 2022 (“Note 2”) August 30, 2024 100,000 123,200 123,200 September 20, 2022 (“Note 2”) August 30, 2024 100,000 123,200 123,200 October 20, 2022 (“Note 2”) March 31, 2025 100,000 127,000 110,000 November 14, 2022 (“Note 2”) March 31, 2025 50,000 64,350 55,000 December 22, 2022 (“Note 2”) March 31, 2025 100,000 125,000 110,000 July 18, 2023 (“Note 3”) July 18, 2024 60,000 66,000 66,000 December 7, 2023 (“Note 3”) December 7, 2024 40,000 44,000 44,000 May 13, 2024 (“Note 4”) May 13, 2025 35,000 40,000 - Brio Capital Master Fund, Ltd. March 23, 2022 (“Note 2”) August 30, 2024 100,000 129,964 129,964 November 9, 2022 (“Note 2”) August 30, 2024 75,000 92,400 92,400 January 20, 2023 (“Note 3”) March 31, 2025 50,000 62,500 55,000 February 9, 2023 (“Note 3”) March 31, 2025 50,000 62,500 55,000 July 20, 2023 (“Note 3”) July 20, 2024 40,000 44,000 44,000 January 8, 2024 (“Note 4”) January 8, 2025 40,000 44,000 - May 13, 2024 (“Note 4”) May 13, 2025 35,000 40,000 - Various third-party noteholders Various dates in June Various dates in 148,600 163,461 - Notes converted in fiscal 2024 - 841,420 Total convertible notes payable $ 1,548,605 $ 2,010,027 $ 2,507,636 Original issue discount (106,549 ) (225,835 ) Beneficial conversion feature (7,081 ) (22,013 ) Debt discount (115,953 ) (49,489 ) Total convertible notes payable $ 1,780,444 $ 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 $ 1,281,216 2025 728,811 Long-Term Debt $ 2,010,027 Changes in convertible notes were as follows: SCHEDULE OF CHANGES IN CONVERTIBLE NOTES Note 1 Note 2 Note 3 Note 4 Totals Convertible notes payable as of December 31, 2022 $ 700,816 $ 1,578,500 $ - $ - $ 2,279,316 Convertible notes payable issued in 2023 163,320 142,000 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 $ 864,136 $ 1,379,500 $ 264,000 $ - $ 2,507,636 Convertible notes payable as of Beginning balance $ 864,136 $ 1,379,500 $ 264,000 $ - $ 2,507,636 Convertible notes payable issued in 2024 - 41,350 15,000 520,397 576,747 Conversion of debt for common stock (299,998 ) (541,422 ) - (232,936 ) (1,074,356 ) Convertible notes payable as of June 30, 2024 $ 564,138 $ 879,428 $ 279,000 $ 287,461 $ 2,010,027 Convertible notes payable as of Ending balance $ 564,138 $ 879,428 $ 279,000 $ 287,461 $ 2,010,027 Changes in note discounts were as follows: SCHEDULE OF CHANGES IN NOTE DISCOUNTS Note 1 Note 2 Note 3 Note 4 Totals Note discounts as of December 31, 2022 $ - $ 642,660 $ - $ - $ 642,660 Note discounts issued in conjunction with debt in 2023 163,320 142,000 1,390,535 - 1,695,855 2023 accretion of note discounts (48,325 ) (683,850 ) (1,309,003 ) - (2,041,178 ) Note discounts as of December 31, 2023 $ 114,995 $ 100,810 $ 81,532 $ - $ 297,337 Note discounts as of Beginning balance $ 114,995 $ 100,810 $ 81,532 $ - $ 297,337 Note discounts issued in conjunction with debt in 2024 - 41,350 15,000 261,521 317,871 2024 accretion of note discounts (93,059 ) (93,975 ) (65,642 ) (132,949 ) (385,625 ) Note discounts as of June 30, 2024 $ 21,936 $ 48,185 $ 30,890 $ 128,572 $ 229,583 Note discounts as of Ending balance $ 21,936 $ 48,185 $ 30,890 $ 128,572 $ 229,583 Convertible notes payable, net, as of December 31, 2023 $ 749,141 $ 1,278,690 $ 182,468 $ - $ 2,210,299 Convertible notes payable, net, as of June 30, 2024 $ 542,202 $ 831,243 $ 248,110 $ 158,889 $ 1,780,444 2023 Effective interest rate 6 % 50 % 496 % - % 81 % 2024 Effective interest rate 16 % 11 % 24 % 46 % 19 % Current Noteholders 2024 Convertible Notes (Note 4) During fiscal 2024, the Company entered into Original Issue Discount Senior Convertible Debentures (the “2024 Notes”) totaling (i) $ 520,396 470,360 January and June 2025 based on $1.00 for each $0.90909 paid by the noteholders five 86,740 10.00 470,360 50,036 6.00 In May 2024, holders converted $ 232,937 38,826 2023 Convertible Notes (Note 3) During fiscal 2023, the Company entered into Original Issue Discount Senior Convertible Debentures (the “2023 Notes”) totaling (i) $ 264,000 240,000 July 2024 through March 2025 based on $1.00 for each $0.90909 paid by the noteholders five 44,002 10.00 240,000 24,000 6.00 On April 9, 2024, a noteholder agreed to extend the note to March 31, 2025 for original issue discount totaling $ 15,000 2022 Convertible Notes (Note 2) During fiscal 2022, the Company entered into Original Issue Discount Senior Convertible Debentures (the “2022 Notes”) totaling (i) $ 879,428 700,000 January 2024 through December 7, 2024 based on $1.00 for each $0.90909 paid by the previous noteholder five 240,534 10.00 770,000 70,000 6.00 On April 10, 2024, a noteholder agreed to extend the notes to between August 2024 and March 2025 for original issue discount totaling $ 41,350 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 102,827 5.60 350,005 214,133 3.76

ADVANCE FROM SHAREHOLDER

ADVANCE FROM SHAREHOLDER	6 Months Ended
	Jun. 30, 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 $ 70,000 80,000 35,000 49,500 45,000 19,500

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	6 Months Ended
	Jun. 30, 2024
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 7 – STOCKHOLDERS’ DEFICIT Preferred Stock The Company authorized 10,000,000 0.0001 1,148 32 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 During fiscal 2023, holders of 161,684 32 Each Series B Convertible Preferred Share converts into 126.53 shares of the Company’s common stock, subject to antidilution adjustments for any stock splits and recapitalizations, and for issuances of additional shares at an issue price of less than the conversion ratio in the Warrant Exchange Agreement Rights and Privileges Rights - Voting Rights - Rank - Conversion Rights - Redemption Rights – Common Stock The Company has authorized 1,000,000,000 0.0001 1,263,653 1,288,415 In the six months ended June 30, 2024, the holders of $ 232,937 6.00 38,826 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 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 75,000 37,500 75,000 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

OPERATING LEASES

OPERATING LEASES	6 Months Ended
	Jun. 30, 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 $ 5,955 290,827 290,827 Operating lease right-of-use (“ROU”) assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Generally, the implicit rate of interest in arrangements is not readily determinable and the Company utilizes its incremental borrowing rate in determining the present value of lease payments. The Company’s incremental borrowing rate is a hypothetical rate based on its understanding of what its credit rating would be. The operating lease ROU asset includes any lease payments made and excludes lease incentives. Our variable lease payments primarily consist of maintenance and other operating expenses from our real estate leases. Variable lease payments are excluded from the ROU assets and lease liabilities and are recognized in the period in which the obligation for those payments is incurred. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. We have lease agreements with lease and non-lease components. We have elected to account for these lease and non-lease components as a single lease component. We are also electing not to apply the recognition requirements to short-term leases of twelve months or less and instead will recognize lease payments as expense on a straight-line basis over the lease term. The components of lease expense and supplemental cash flow information related to leases for the period are as follows: In accordance with ASC 842, the components of lease expense were as follows: SCHEDULE OF OPERATING LEASE COST AND SUPPLEMENTAL CASH FLOW INFORMATION Six Months ended June 30, Three Months ended June 30, 2024 2023 2024 2023 Operating lease expense $ 35,838 $ 35,838 $ 17,919 $ 17,919 Short term lease cost $ - $ - $ - $ - Total lease expense $ 35,838 $ 35,838 $ 17,919 $ 17,919 In accordance with ASC 842, other information related to leases was as follows: Six Months ended June 30, 2024 2023 Operating cash flows from operating leases $ 38,097 $ 36,987 Cash paid for amounts included in the measurement of lease liabilities $ 38,097 $ 36,987 Weighted-average remaining lease term—operating leases 2.2 3.2 Weighted-average discount rate—operating leases 10 % 10 % In accordance with ASC 842, maturities of operating lease liabilities as of June 30, 2024 were as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES Operating Year ending: Lease 2024 (remaining 6 months) $ 39,045 2025 79,456 2026 54,225 Total undiscounted cash flows $ 172,726 Reconciliation of lease liabilities: Weighted-average remaining lease terms 2.2 Weighted-average discount rate 10 % Present values $ 215,147 Lease liabilities—current 65,409 Lease liabilities—long-term 92,689 Lease liabilities—total $ 158,098 Difference between undiscounted and discounted cash flows $ 14,628

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 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 9 113,748 113,748 227,496 113,748 118,085 61,210 231,835 61,210 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 31,248 62,496 62,496 26,575 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 64,375 154,500 141,625 76,610 26,610 76,610 26,610

EARNINGS PER SHARE

EARNINGS PER SHARE	6 Months Ended
	Jun. 30, 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 2024 2023 For the Six Months Ended June 30, For the Three Months Ended June 30, 2024 2023 2024 2023 Convertible notes payable 391,659 454,874 297,249 454,874 Restricted stock units 24,848 8,589 12,424 4,295 Warrants to purchase shares of common stock 164,740 - 164,740 - Total potentially dilutive shares 581,247 463,463 474,413 459,169 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 2024 2023 Six Months Ended June 30, Three Months Ended June 30, 2024 2023 2024 2023 Net loss attributable to the common stockholders $ (1,620,471 ) $ (2,064,160 ) $ (862,383 ) $ (723,124 ) Basic weighted average outstanding shares of common stock 1,234,241 1,022,795 1,238,085 1,083,277 Dilutive effect of options and warrants - - - - Diluted weighted average common stock and common stock equivalents 1,234,241 1,022,795 1,238,085 1,083,277 Loss per share: Basic and diluted $ (1.31 ) $ (2.02 ) $ (0.70 ) $ (0.67 )

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 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	6 Months Ended
	Jun. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS The Company evaluated all events or transactions that occurred after June 30, 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 June 30, 2024, except for the following: Convertible Notes Subsequent to June 30, 2024, the Company entered into an Original Issue Discount Senior Convertible Debentures (the “2024 Notes”) totaling (i) $ 29,040 25,900 July 2025 based on $1.00 for each $0.90909 paid by the noteholder five 4,837 10.00 6.00

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 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 unaudited condensed 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 or any uncertain income tax positions.
Advertising and Marketing Costs	Advertising and Marketing Costs Advertising expenses are recorded as general and administrative expenses when they are incurred. The Company had $ 8 346 100 284
Research and Development	Research and Development All research and development costs are expensed as incurred. The Company incurred research and development expense of $ 240,429 473,022 219,159 367,002
Inventories	Inventories In conjunction with the October 19, 2020 Share Exchange Agreement, the Company kept the gem inventory of Reign Resources Corporation. Inventories are stated at the lower of cost or market (net realizable value) on a lot basis each quarter. A lot is determined by the cut, clarity, size, and weight of the sapphires. Inventory consists of sapphire jewels that meet rigorous grading criteria and are of cuts and sizes most commonly used in the jewelry industry. As of June 30, 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 June 30, 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 June 30, 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 June 30, 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 June 30, 2024 and December 31, 2023 and no charges or credits to income for the three and six months ended June 30, 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 unaudited condensed 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 unaudited condensed 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 718 ,
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)	6 Months Ended
	Jun. 30, 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 June 30, 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 (19,787 ) (16,902 ) Property and equipment, net $ 12,411 $ 15,296

CONVERTIBLE PROMISSORY DEBENT_2

CONVERTIBLE PROMISSORY DEBENTURES (Tables)	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE NOTES PAYABLE	Convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE Note Holder/Original Issuance Date Maturity Date Cash Received Outstanding Balance as of June 30, 2024 Outstanding Balance as of December 31, 2023 Osher Capital Partners LLC January 28, 2020 (“Note 1”) August 30, 2024 $ 350,005 $ 564,138 $ 564,138 June 22, 2022 (“Note 2”) August 30, 2024 75,000 94,314 94,314 August 31, 2022 (“Note 2”) August 30, 2024 100,000 123,200 123,200 September 20, 2022 (“Note 2”) August 30, 2024 100,000 123,200 123,200 October 20, 2022 (“Note 2”) March 31, 2025 100,000 127,000 110,000 November 14, 2022 (“Note 2”) March 31, 2025 50,000 64,350 55,000 December 22, 2022 (“Note 2”) March 31, 2025 100,000 125,000 110,000 July 18, 2023 (“Note 3”) July 18, 2024 60,000 66,000 66,000 December 7, 2023 (“Note 3”) December 7, 2024 40,000 44,000 44,000 May 13, 2024 (“Note 4”) May 13, 2025 35,000 40,000 - Brio Capital Master Fund, Ltd. March 23, 2022 (“Note 2”) August 30, 2024 100,000 129,964 129,964 November 9, 2022 (“Note 2”) August 30, 2024 75,000 92,400 92,400 January 20, 2023 (“Note 3”) March 31, 2025 50,000 62,500 55,000 February 9, 2023 (“Note 3”) March 31, 2025 50,000 62,500 55,000 July 20, 2023 (“Note 3”) July 20, 2024 40,000 44,000 44,000 January 8, 2024 (“Note 4”) January 8, 2025 40,000 44,000 - May 13, 2024 (“Note 4”) May 13, 2025 35,000 40,000 - Various third-party noteholders Various dates in June Various dates in 148,600 163,461 - Notes converted in fiscal 2024 - 841,420 Total convertible notes payable $ 1,548,605 $ 2,010,027 $ 2,507,636 Original issue discount (106,549 ) (225,835 ) Beneficial conversion feature (7,081 ) (22,013 ) Debt discount (115,953 ) (49,489 ) Total convertible notes payable $ 1,780,444 $ 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 $ 1,281,216 2025 728,811 Long-Term Debt $ 2,010,027
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 Totals Convertible notes payable as of December 31, 2022 $ 700,816 $ 1,578,500 $ - $ - $ 2,279,316 Convertible notes payable issued in 2023 163,320 142,000 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 $ 864,136 $ 1,379,500 $ 264,000 $ - $ 2,507,636 Convertible notes payable as of Beginning balance $ 864,136 $ 1,379,500 $ 264,000 $ - $ 2,507,636 Convertible notes payable issued in 2024 - 41,350 15,000 520,397 576,747 Conversion of debt for common stock (299,998 ) (541,422 ) - (232,936 ) (1,074,356 ) Convertible notes payable as of June 30, 2024 $ 564,138 $ 879,428 $ 279,000 $ 287,461 $ 2,010,027 Convertible notes payable as of Ending balance $ 564,138 $ 879,428 $ 279,000 $ 287,461 $ 2,010,027
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 Totals Note discounts as of December 31, 2022 $ - $ 642,660 $ - $ - $ 642,660 Note discounts issued in conjunction with debt in 2023 163,320 142,000 1,390,535 - 1,695,855 2023 accretion of note discounts (48,325 ) (683,850 ) (1,309,003 ) - (2,041,178 ) Note discounts as of December 31, 2023 $ 114,995 $ 100,810 $ 81,532 $ - $ 297,337 Note discounts as of Beginning balance $ 114,995 $ 100,810 $ 81,532 $ - $ 297,337 Note discounts issued in conjunction with debt in 2024 - 41,350 15,000 261,521 317,871 2024 accretion of note discounts (93,059 ) (93,975 ) (65,642 ) (132,949 ) (385,625 ) Note discounts as of June 30, 2024 $ 21,936 $ 48,185 $ 30,890 $ 128,572 $ 229,583 Note discounts as of Ending balance $ 21,936 $ 48,185 $ 30,890 $ 128,572 $ 229,583 Convertible notes payable, net, as of December 31, 2023 $ 749,141 $ 1,278,690 $ 182,468 $ - $ 2,210,299 Convertible notes payable, net, as of June 30, 2024 $ 542,202 $ 831,243 $ 248,110 $ 158,889 $ 1,780,444 2023 Effective interest rate 6 % 50 % 496 % - % 81 % 2024 Effective interest rate 16 % 11 % 24 % 46 % 19 %

OPERATING LEASES (Tables)

OPERATING LEASES (Tables)	6 Months Ended
	Jun. 30, 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 Six Months ended June 30, Three Months ended June 30, 2024 2023 2024 2023 Operating lease expense $ 35,838 $ 35,838 $ 17,919 $ 17,919 Short term lease cost $ - $ - $ - $ - Total lease expense $ 35,838 $ 35,838 $ 17,919 $ 17,919 In accordance with ASC 842, other information related to leases was as follows: Six Months ended June 30, 2024 2023 Operating cash flows from operating leases $ 38,097 $ 36,987 Cash paid for amounts included in the measurement of lease liabilities $ 38,097 $ 36,987 Weighted-average remaining lease term—operating leases 2.2 3.2 Weighted-average discount rate—operating leases 10 % 10 %
SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES	In accordance with ASC 842, maturities of operating lease liabilities as of June 30, 2024 were as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES Operating Year ending: Lease 2024 (remaining 6 months) $ 39,045 2025 79,456 2026 54,225 Total undiscounted cash flows $ 172,726 Reconciliation of lease liabilities: Weighted-average remaining lease terms 2.2 Weighted-average discount rate 10 % Present values $ 215,147 Lease liabilities—current 65,409 Lease liabilities—long-term 92,689 Lease liabilities—total $ 158,098 Difference between undiscounted and discounted cash flows $ 14,628

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 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 2024 2023 For the Six Months Ended June 30, For the Three Months Ended June 30, 2024 2023 2024 2023 Convertible notes payable 391,659 454,874 297,249 454,874 Restricted stock units 24,848 8,589 12,424 4,295 Warrants to purchase shares of common stock 164,740 - 164,740 - Total potentially dilutive shares 581,247 463,463 474,413 459,169
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 2024 2023 Six Months Ended June 30, Three Months Ended June 30, 2024 2023 2024 2023 Net loss attributable to the common stockholders $ (1,620,471 ) $ (2,064,160 ) $ (862,383 ) $ (723,124 ) Basic weighted average outstanding shares of common stock 1,234,241 1,022,795 1,238,085 1,083,277 Dilutive effect of options and warrants - - - - Diluted weighted average common stock and common stock equivalents 1,234,241 1,022,795 1,238,085 1,083,277 Loss per share: Basic and diluted $ (1.31 ) $ (2.02 ) $ (0.70 ) $ (0.67 )

ORGANIZATION AND PRINCIPAL AC_2

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details Narrative) - USD ($)		6 Months Ended
	Oct. 19, 2020	Jun. 30, 2024	Jun. 30, 2023	Aug. 14, 2024	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Converted liabilities		$ 232,936	$ 198,000
Conversion shares		38,826
Common stock, outstanding		1,263,653			1,288,415
Common stock, issued		1,263,653			1,288,415
Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock, outstanding				1,263,653
Common stock, issued				1,263,653
Common stock, shares held				686,303
Share Exchange Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of common stock outstanding	75%
Converted liabilities	$ 3,429,516
Conversion shares	7,907,351
Share Exchange Agreement [Member] | Sigyn Stockholders [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of acquisition ownership interest	75%
Share Exchange Agreement [Member] | Issued and Outstanding Shares [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of acquisition ownership interest	100%

BASIS OF PRESENTATION (Details

BASIS OF PRESENTATION (Details Narrative) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 12,961,983				$ 12,961,983		$ 11,341,512
Working capital	3,753,241				3,753,241
Net loss	$ 862,383	$ 758,088	$ 723,124	$ 1,341,036	1,620,471	$ 2,064,160
Net cash provided by used in operating activities					$ 418,406	$ 891,267

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Accounting Policies [Abstract]
Cash FDIC insured amount	$ 250,000		$ 250,000
Advertising expenses	8	$ 100	346	$ 284
Research and development expense	$ 240,429	$ 219,159	$ 473,022	$ 367,002
Property and equipment, useful life	5 years		5 years

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Accumulated depreciation	$ (19,787)	$ (16,902)
Property and equipment, net	12,411	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		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation	$ 1,364	$ 1,715	$ 2,885	$ 3,430

SCHEDULE OF CONVERTIBLE NOTES P

SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Cash	$ 1,548,605
Convertible notes payable	2,010,027	$ 2,507,636	$ 2,279,316
Original issue discount	(106,549)	(225,835)
Beneficial conversion feature	(7,081)	(22,013)
Debt discount	(115,953)	(49,489)
Total convertible notes payable	1,780,444	2,210,299
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Convertible notes payable	$ 564,138	864,136	700,816
Convertible Promissory Note One [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Maturity date	Aug. 30, 2024
Cash	$ 350,005
Convertible notes payable	$ 564,138	564,138
Convertible Promissory Note One [Member] | Brio Capital Master Fund Ltd. [Member]
Short-Term Debt [Line Items]
Maturity date	Aug. 30, 2024
Cash	$ 100,000
Convertible notes payable	129,964	129,964
Convertible Promissory Note One [Member] | Various Third Party Noteholders [Member]
Short-Term Debt [Line Items]
Cash	148,600
Convertible notes payable	$ 163,461
Maturity date	Various dates in June 2025
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Convertible notes payable	$ 879,428	1,379,500	1,578,500
Convertible Promissory Note Two [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Maturity date	Aug. 30, 2024
Cash	$ 75,000
Convertible notes payable	$ 94,314	94,314
Convertible Promissory Note Two [Member] | Brio Capital Master Fund Ltd. [Member]
Short-Term Debt [Line Items]
Maturity date	Aug. 30, 2024
Cash	$ 75,000
Convertible notes payable	92,400	92,400
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Convertible notes payable	$ 279,000	264,000
Convertible Promissory Note Three [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Maturity date	Aug. 30, 2024
Cash	$ 100,000
Convertible notes payable	$ 123,200	123,200
Convertible Promissory Note Three [Member] | Brio Capital Master Fund Ltd. [Member]
Short-Term Debt [Line Items]
Maturity date	Mar. 31, 2025
Cash	$ 50,000
Convertible notes payable	62,500	55,000
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Convertible notes payable	$ 287,461
Convertible Promissory Note Four [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Maturity date	Aug. 30, 2024
Cash	$ 100,000
Convertible notes payable	$ 123,200	123,200
Convertible Promissory Note Four [Member] | Brio Capital Master Fund Ltd. [Member]
Short-Term Debt [Line Items]
Maturity date	Mar. 31, 2025
Cash	$ 50,000
Convertible notes payable	$ 62,500	55,000
Convertible Promissory Note Five [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Maturity date	Mar. 31, 2025
Cash	$ 100,000
Convertible notes payable	$ 127,000	110,000
Convertible Promissory Note Five [Member] | Brio Capital Master Fund Ltd. [Member]
Short-Term Debt [Line Items]
Maturity date	Jul. 20, 2024
Cash	$ 40,000
Convertible notes payable	$ 44,000	44,000
Convertible Promissory Note Six [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Maturity date	Mar. 31, 2025
Cash	$ 50,000
Convertible notes payable	$ 64,350	55,000
Convertible Promissory Note Six [Member] | Brio Capital Master Fund Ltd. [Member]
Short-Term Debt [Line Items]
Maturity date	Jan. 08, 2025
Cash	$ 40,000
Convertible notes payable	$ 44,000
Convertible Promissory Note Seven [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Maturity date	Mar. 31, 2025
Cash	$ 100,000
Convertible notes payable	$ 125,000	110,000
Convertible Promissory Note Seven [Member] | Brio Capital Master Fund Ltd. [Member]
Short-Term Debt [Line Items]
Maturity date	May 13, 2025
Cash	$ 35,000
Convertible notes payable	$ 40,000
Convertible Promissory Note Eight [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Maturity date	Jul. 18, 2024
Cash	$ 60,000
Convertible notes payable	$ 66,000	66,000
Convertible Promissory Note Nine [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Maturity date	Dec. 07, 2024
Cash	$ 40,000
Convertible notes payable	$ 44,000	44,000
Convertible Promissory Note Ten [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Maturity date	May 13, 2025
Cash	$ 35,000
Convertible notes payable	40,000
Notes Converted In Fiscal Two Thousand And Twenty Four [Member]
Short-Term Debt [Line Items]
Convertible notes payable		$ 841,420

SCHEDULE OF PRINCIPAL PAYMENTS

SCHEDULE OF PRINCIPAL PAYMENTS DUE ON CONVERTIBLE PROMISSORY DEBENTURES (Details)	Jun. 30, 2024 USD ($)
Debt Disclosure [Abstract]
2024	$ 1,281,216
2025	728,811
Long-Term Debt	$ 2,010,027

SCHEDULE OF CHANGES IN CONVERTI

SCHEDULE OF CHANGES IN CONVERTIBLE NOTES (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Convertible notes payable as of Beginning balance	$ 2,507,636	$ 2,279,316
Convertible notes payable issued in 2024	576,747	1,748,520
Conversion of debt for common stock	(1,074,356)	(1,520,200)
Convertible notes payable as of Ending balance	2,010,027	2,507,636
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of Beginning balance	864,136	700,816
Convertible notes payable issued in 2024		163,320
Conversion of debt for common stock	(299,998)
Convertible notes payable as of Ending balance	564,138	864,136
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of Beginning balance	1,379,500	1,578,500
Convertible notes payable issued in 2024	41,350	142,000
Conversion of debt for common stock	(541,422)	(341,000)
Convertible notes payable as of Ending balance	879,428	1,379,500
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of Beginning balance	264,000
Convertible notes payable issued in 2024	15,000	1,443,200
Conversion of debt for common stock		(1,179,200)
Convertible notes payable as of Ending balance	279,000	264,000
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of Beginning balance
Convertible notes payable issued in 2024	520,397
Conversion of debt for common stock	(232,936)
Convertible notes payable as of Ending balance	$ 287,461

SCHEDULE OF CHANGES IN NOTE DIS

SCHEDULE OF CHANGES IN NOTE DISCOUNTS (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Note discounts as of Beginning balance	$ 297,337	$ 642,660
Note discounts issued in conjunction with debt in 2024	317,871	1,695,855
2024 accretion of note discounts	(385,625)	(2,041,178)
Note discounts as of Ending balance	229,583	297,337
Convertible notes payable, net, as of June 30, 2024	$ 1,780,444	$ 2,210,299
Effective interest rate	19%	81%
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Note discounts as of Beginning balance	$ 114,995
Note discounts issued in conjunction with debt in 2024		163,320
2024 accretion of note discounts	(93,059)	(48,325)
Note discounts as of Ending balance	21,936	114,995
Convertible notes payable, net, as of June 30, 2024	$ 542,202	$ 749,141
Effective interest rate	16%	6%
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Note discounts as of Beginning balance	$ 100,810	$ 642,660
Note discounts issued in conjunction with debt in 2024	41,350	142,000
2024 accretion of note discounts	(93,975)	(683,850)
Note discounts as of Ending balance	48,185	100,810
Convertible notes payable, net, as of June 30, 2024	$ 831,243	$ 1,278,690
Effective interest rate	11%	50%
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Note discounts as of Beginning balance	$ 81,532
Note discounts issued in conjunction with debt in 2024	15,000	1,390,535
2024 accretion of note discounts	(65,642)	(1,309,003)
Note discounts as of Ending balance	30,890	81,532
Convertible notes payable, net, as of June 30, 2024	$ 248,110	$ 182,468
Effective interest rate	24%	496%
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Note discounts as of Beginning balance
Note discounts issued in conjunction with debt in 2024	261,521
2024 accretion of note discounts	(132,949)
Note discounts as of Ending balance	128,572
Convertible notes payable, net, as of June 30, 2024	$ 158,889
Effective interest rate	46%

CONVERTIBLE PROMISSORY DEBENT_3

CONVERTIBLE PROMISSORY DEBENTURES (Details Narrative) - USD ($)					1 Months Ended	6 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Jan. 28, 2020	May 31, 2024	Jun. 30, 2024	Jun. 30, 2023	Apr. 10, 2024	Apr. 09, 2024
Short-Term Debt [Line Items]
Cash						$ 1,548,605
Aggregate number of warrants to purchase shares		559,839
Original issue discount amount		$ 49,489				$ 115,953
Debt instrument conversion price per share						$ 6
Debt conversion amount						$ 232,936	$ 198,000
Debt conversion, shares issued						38,826
2024 Convertible Notes Four [Member]
Short-Term Debt [Line Items]
Debt conversion amount					$ 232,937
Debt conversion, shares issued					38,826
2024 Convertible Notes Four [Member] | Forecast [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount	$ 520,396
Cash	$ 470,360
Debt instrument maturity date	January and June 2025 based on $1.00 for each $0.90909 paid by the noteholders
Term of warrants	5 years
Aggregate number of warrants to purchase shares	86,740
Exercise price of warrants per share	$ 10
Proceeds from issuance of convertible debt	$ 470,360
Original issue discount amount	$ 50,036
Debt instrument conversion price per share	$ 6
2023 Convertible Notes Three [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount		264,000
Cash		$ 240,000
Debt instrument maturity date		July 2024 through March 2025 based on $1.00 for each $0.90909 paid by the noteholders
Term of warrants		5 years
Aggregate number of warrants to purchase shares		44,002
Exercise price of warrants per share		$ 10
Proceeds from issuance of convertible debt		$ 240,000
Original issue discount amount		$ 24,000							$ 15,000
Debt instrument conversion price per share		$ 6
2022 Convertible Notes Two [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount			$ 879,428
Cash			$ 700,000
Debt instrument maturity date			January 2024 through December 7, 2024 based on $1.00 for each $0.90909 paid by the previous noteholder
Term of warrants			5 years
Aggregate number of warrants to purchase shares			240,534
Exercise price of warrants per share			$ 10
Proceeds from issuance of convertible debt			$ 770,000
Original issue discount amount			$ 70,000					$ 41,350
Debt instrument conversion price per share			$ 6
Convertible Promissory Note One [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Cash						$ 350,005
Convertible Promissory Note One [Member] | Securities Purchase Agreement [Member] | Osher Capital Partners LLC [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 ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Advance from shareholder	$ 70,000		$ 80,000
Proceeds from shareholder	35,000	$ 30,000
Repayment to shareholder	45,000
Shareholder [Member]
Defined Benefit Plan Disclosure [Line Items]
Proceeds from shareholder	35,000	49,500
Repayment to shareholder	$ 45,000	$ 19,500

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)					3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 10, 2024	Apr. 09, 2024	Jan. 09, 2024	Jun. 02, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Class of Stock [Line Items]
Preferred stock shares, authorized					10,000,000		10,000,000		10,000,000
Preferred stock, par or stated value per share					$ 0.0001		$ 0.0001		$ 0.0001
Preferred stock shares issued					1,148		1,148		32
Preferred stock shares outstanding					1,148		1,148		32
Stock issued during the period Value
Common stock shares authorized					1,000,000,000		1,000,000,000		1,000,000,000
Common stock par value					$ 0.0001		$ 0.0001		$ 0.0001
Common stock shares outstanding					1,263,653		1,263,653		1,288,415
Original issue discount amount					$ 232,937		$ 232,937
debt conversion price per share					$ 6		$ 6
Debt conversion, shares issued							38,826
Aggregate number of warrants to purchase shares									559,839
Aggregate principal amount				$ 198,000
Shares cancelled			64,100
Restricted stock									$ 50,000
Share based compensation					$ 37,500	37,500	$ 75,000	$ 75,000
Modification of warrants									352,965
Common Stock [Member]
Class of Stock [Line Items]
Stock issued during the period Value						$ (15)
Conversion of common stock for Series A preferred stock, shares						(152,638)
Debt conversion, shares issued				31,075
Aggregate number of warrants to purchase shares									279,920
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 126.53 shares of the Company’s common stock, subject to antidilution adjustments for any stock splits and recapitalizations, and for issuances of additional shares at an issue price of less than the conversion ratio in the Warrant Exchange Agreement
Series B Preferred Stock [Member] | Convertible Promissory Note [Member] | Osher Capital Partners LLC [Member]
Class of Stock [Line Items]
Stock issued during the period Value	$ 621,000
Conversion of common stock for Series A preferred stock, shares	823.86
Series B Preferred Stock [Member] | Convertible Promissory Note [Member] | Brio Capital Master Fund Ltd. [Member]
Class of Stock [Line Items]
Stock issued during the period Value		$ 220,420
Conversion of common stock for Series A preferred stock, shares		292.4
Common Stock [Member] | Convertible Promissory Note [Member] | Osher Capital Partner LLC [Member]
Class of Stock [Line Items]
Conversion of common stock for Series A preferred stock, shares	125.63
Common Stock [Member] | Convertible Promissory Note [Member] | Brio Capital Master Fund Ltd. [Member]
Class of Stock [Line Items]
Conversion of common stock for Series A preferred stock, shares		125.63

SCHEDULE OF OPERATING LEASE COS

SCHEDULE OF OPERATING LEASE COST AND SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Operating Leases
Operating lease expense	$ 17,919	$ 17,919	$ 35,838	$ 35,838
Short term lease cost
Total lease expense	$ 17,919	$ 17,919	35,838	35,838
Operating cash flows from operating leases			38,097	36,987
Cash paid for amounts included in the measurement of lease liabilities			$ 38,097	$ 36,987
Operating lease, weighted average remaining lease term	2 years 2 months 12 days	3 years 2 months 12 days	2 years 2 months 12 days	3 years 2 months 12 days
Weighted-average discount rate - operating leases	10%	10%	10%	10%

SCHEDULE OF MATURITIES OF OPERA

SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023
Operating Leases
2024 (remaining 6 months)	$ 39,045
2025	79,456
2026	54,225
Total undiscounted cash flows	$ 172,726
Operating lease, weighted average remaining lease term	2 years 2 months 12 days		3 years 2 months 12 days
Weighted-average discount rate	10%		10%
Lease liabilities, current Present values	$ 215,147
Lease liabilities—current	65,409	$ 61,123
Lease liabilities—long-term	92,689	$ 126,302
Lease liabilities—total	158,098
Difference between undiscounted and discounted cash flows	$ 14,628

OPERATING LEASES (Details Narra

OPERATING LEASES (Details Narrative) - USD ($)	May 27, 2021	Jun. 30, 2024	Dec. 31, 2023	Jun. 15, 2021
Lease monthly rent	$ 5,955
Operating lease right-of-use assets		$ 140,667	$ 167,736
Operating lease liability		$ 158,098
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		6 Months Ended
	Dec. 06, 2023	Apr. 01, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Related Party Transaction [Line Items]
Stock based compensation			$ 37,500	$ 37,500	$ 75,000	$ 75,000
Mr. Joyce [Member]
Related Party Transaction [Line Items]
Stock based compensation			113,748	118,085	227,496	231,835
Accrued compensation			113,748	61,210	113,748	61,210
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		$ 62,496
Accrued compensation			31,248		62,496
Annual base salary	$ 250,000
Options granted	17,500
Purchase of shares	17,500
Accounts payable			26,575		26,575		$ 35,242
Employment Agreements [Member] | Dr Marleau [Member]
Related Party Transaction [Line Items]
Maximum bonus compensation percentage		40%
Stock based compensation			77,250	76,610	154,500	76,610
Accrued compensation			$ 64,375	$ 26,610	$ 141,625	$ 26,610
Annual base salary		$ 300,000
Percentage of annual increase salary		3%

SCHEDULE OF ANTI DILUTIVE SECUR

SCHEDULE OF ANTI DILUTIVE SECURITIES (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	474,413	459,169	581,247	463,463
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	297,249	454,874	391,659	454,874
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	12,424	4,295	24,848	8,589
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	164,740		164,740

SCHEDULE OF COMPUTATION OF BASI

SCHEDULE OF COMPUTATION OF BASIC AND DILUTED NET INCOME PER SHARE (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023
Earnings Per Share [Abstract]
Net loss attributable to the common stockholders	$ (862,383)	$ (758,088)	$ (723,124)	$ (1,341,036)	$ (1,620,471)	$ (2,064,160)
Basic weighted average outstanding shares of common stock	1,238,085		1,083,277		1,234,241	1,022,795
Dilutive effect of options and warrants
Diluted weighted average common stock and common stock equivalents	1,238,085		1,083,277		1,234,241	1,022,795
Loss per share, basic	$ (0.70)		$ (0.67)		$ (1.31)	$ (2.02)
Loss per share, diluted	$ (0.70)		$ (0.67)		$ (1.31)	$ (2.02)

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 ($)	1 Months Ended
	Aug. 14, 2024	Jun. 30, 2024	Dec. 31, 2023
Subsequent Event [Line Items]
Cash		$ 1,548,605
Aggregate numbers of warrants to purchase shares			559,839
Debt instrument conversion price per share		$ 6
2024 Convertible Promissory Note [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Aggregate principal amount of debt	$ 29,040
Cash	$ 25,900
Debt instrument maturity date	July 2025 based on $1.00 for each $0.90909 paid by the noteholder
Term of warrants	5 years
Aggregate numbers of warrants to purchase shares	4,837
Exercise price of warrants per share	$ 10
Debt instrument conversion price per share	$ 6