Sigyn Therapeutics (SIGY) 10-Q 19 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 19, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
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		1,605,378

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash	$ 164,788	$ 11,690
Inventories	50,000	50,000
Other current assets	54,320	56,373
Total current assets	269,108	118,063
Property and equipment, net	11,048	15,296
Operating lease right-of-use assets, net	126,571	167,736
Other assets	20,711	20,711
Total assets	427,438	321,806
Current liabilities:
Accounts payable	611,643	461,646
Accrued payroll and payroll taxes	1,761,644	791,754
Advance from shareholder	43,426	80,000
Short-term convertible notes payable, less unamortized debt issuance costs of $204,723 and $297,337, respectively	1,790,865	2,210,299
Current portion of operating lease liabilities	67,650	61,123
Other current liabilities	48	3,182
Total current liabilities	4,275,276	3,608,004
Long-term liabilities:
Operating lease liabilities, net of current portion	74,748	126,302
Total long-term liabilities	74,748	126,302
Total liabilities	4,350,024	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 September 30, 2024 and December 31, 2023, respectively
Common stock, $0.0001 par value, 1,000,000,000 shares authorized; 1,420,678 and 1,288,415 shares issued and outstanding at September 30, 2024 and December 31, 2023, respectively	142	129
Additional paid-in capital	10,236,178	7,928,883
Accumulated deficit	(14,158,906)	(11,341,512)
Total stockholders’ deficit	(3,922,586)	(3,412,500)
Total liabilities and stockholders’ deficit	$ 427,438	$ 321,806

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Unamortized debt issuance costs	$ 204,723	$ 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	1,420,678	1,288,415
Common stock, shares outstanding	1,420,678	1,288,415

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Net revenues
Gross Profit
Operating expenses:
Marketing expenses	114	51	460	335
Stock based compensation	37,500	37,500	112,500	112,500
Research and development	206,161	215,230	679,183	582,232
General and administrative	564,683	390,033	1,249,089	1,043,014
Total operating expenses	808,458	642,814	2,041,232	1,738,081
Loss from operations	(808,458)	(642,814)	(2,041,232)	(1,738,081)
Other expense:
Modification of warrants	24,770	(2,567)	24,770	(226,929)
Interest expense	850	670	2,931	2,300
Interest expense - debt discount	263,719	220,854	423,663	1,309,703
Interest expense - original issuance costs	99,126	43,955	324,798	146,731
Total other expense	388,465	262,912	776,162	1,231,805
Loss before income taxes	(1,196,923)	(905,726)	(2,817,394)	(2,969,886)
Income taxes
Net loss	$ (1,196,923)	$ (905,726)	$ (2,817,394)	$ (2,969,886)
Net loss per share, basic	$ (0.94)	$ (0.82)	$ (2.26)	$ (2.83)
Net loss per share, diluted	$ (0.94)	$ (0.82)	$ (2.26)	$ (2.83)
Weighted average number of shares outstanding, basic	1,268,795	1,105,844	1,245,885	1,050,782
Weighted average number of shares outstanding, diluted	1,268,795	1,105,844	1,245,885	1,050,782

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	$ 5,292,240	$ (7,195,576)	$ (1,903,240)
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	6,190,467	(8,536,612)	(2,346,038)
Balance, shares at Mar. 31, 2023		1,070,121
Balance at Dec. 31, 2022		$ 96	5,292,240	(7,195,576)	(1,903,240)
Balance, shares at Dec. 31, 2022		956,596
Net loss					(2,969,886)
Balance at Sep. 30, 2023		$ 111	6,589,680	(10,165,462)	(3,575,671)
Balance, shares at Sep. 30, 2023	102	1,105,907
Balance at Dec. 31, 2022		$ 96	5,292,240	(7,195,576)	(1,903,240)
Balance, shares at Dec. 31, 2022		956,596
Balance at Dec. 31, 2023		$ 129	7,928,883	(11,341,512)	(3,412,500)
Balance, shares at Dec. 31, 2023	32	1,288,415
Balance at Mar. 31, 2023		$ 107	6,190,467	(8,536,612)	(2,346,038)
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	6,217,407	(9,259,736)	(3,042,218)
Balance, shares at Jun. 30, 2023	30	1,105,786
Warrants issued to third parties in conjunction with debt issuance			255,692		255,692
Beneficial conversion feature in conjunction with debt issuance			81,647		81,647
Stock based compensation			37,500		37,500
Modification of warrants		$ 1	(2,567)		(2,566)
Modification of warrants, shares		9,167
Net loss				(905,726)	(905,726)
Conversion of common stock for Series A preferred stock		$ (1)	1
Conversion of common stock for Series A preferred stock, shares	72	(9,045)
Balance at Sep. 30, 2023		$ 111	6,589,680	(10,165,462)	(3,575,671)
Balance, shares at Sep. 30, 2023	102	1,105,907
Balance at Dec. 31, 2023		$ 129	7,928,883	(11,341,512)	(3,412,500)
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)
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)
Balance, shares at Dec. 31, 2023	32	1,288,415
Net loss					(2,817,394)
Balance at Sep. 30, 2024		$ 142	10,236,178	(14,158,906)	(3,922,586)
Balance, shares at Sep. 30, 2024	1,148	1,420,678
Balance at Mar. 31, 2024		$ 122	8,078,224	(12,099,600)	(4,021,254)
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			841,418		841,418
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)
Balance, shares at Jun. 30, 2024	1,148	1,263,653
Warrants issued to third parties in conjunction with debt issuance			179,161		179,161
Stock based compensation			37,500		37,500
Modification of warrants			24,770		24,770
Net loss				(1,196,923)	(1,196,923)
Common stock issued to third parties in conjunction with conversion of debt		$ 12	474,782		474,794
Common stock issued to third parties in conjunction with conversion of debt, shares		118,700
Common stock issued to third party for services		$ 4	214,546		214,550
Common stock issued to third party for services, shares		38,325
Warrants issued to third parties for services			15,703		15,703
Balance at Sep. 30, 2024		$ 142	$ 10,236,178	$ (14,158,906)	$ (3,922,586)
Balance, shares at Sep. 30, 2024	1,148	1,420,678

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net loss	$ (2,817,394)	$ (2,969,886)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	4,248	5,146
Amortization expense		2,100
Stock issued for services	214,550
Warrants issued for services	15,703
Stock based compensation	112,500	112,500
Accretion of debt discount	423,663	1,309,703
Accretion of original issuance costs	324,798	146,731
Modification of warrants	24,770	(226,929)
Changes in operating assets and liabilities:
Other current assets	2,053	(42,345)
Accounts payable	149,997	34,112
Accrued payroll and payroll taxes	969,890	375,124
Other current liabilities	(6,996)	(1,572)
Net cash used in operating activities	(582,218)	(1,255,316)
Cash flows from financing activities:
Proceeds from short-term convertible notes	771,890	1,272,000
Advance from shareholder	35,000	45,000
Repayments of advance from shareholder	(71,574)
Fees associated with filing of Form S-1		(5,456)
Net cash provided by financing activities	735,316	1,311,544
Net (decrease) increase in cash	153,098	56,228
Cash at beginning of period	11,690	8,356
Cash at end of period	164,788	64,584
Cash paid during the period for:
Interest
Income taxes
Non-cash investing and financing activities:
Warrants issued to third parties in conjunction with debt issuance	390,637	833,708
Original issue discount issued in conjunction with debt	80,739	127,200
Original issue discount issued in conjunction with extension of debt	184,471	305,319
Preferred stock issued to third parties in conjunction with conversion of debt	841,418
Common stock issued to third parties in conjunction with conversion of debt	707,730	198,000
Cancellation of common stock – related party	7
Beneficial conversion feature in conjunction with debt issuance		385,631
Conversion of common stock for Series A preferred stock		$ 647

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (1,196,923)	$ (862,383)	$ (758,088)	$ (905,726)	$ (723,124)	$ (1,341,036)	$ (2,817,394)	$ (2,969,886)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 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	9 Months Ended
	Sep. 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”) develops medical devices to treat cancer and infectious disease disorders. We believe our lineup of therapeutic candidates is among the most expansive in the field of extracorporeal blood purification. To optimize the benefit of drugs to treat cancer, we invented the ImmunePrep TM ChemoPrep TM ChemoPure TM Sigyn Therapy TM Infectious Disease Disorders To address infectious disease disorders that are not treatable with drugs, we designed Sigyn Therapy TM TM TM 1. Untreatable viral pathogens 2. Antibiotic-resistant bacterial infections 3. Endotoxemia 4. Sepsis Previous Infectious Disease Industry Achievements The Company’s management has relevant experience in developing blood purification technologies to treat infectious disease disorders. Most members of our team previously worked alongside our CEO while overseeing development of the first medical device to receive FDA “Emergency Use Authorization” approval to treat an infectious viral pathogen (Ebola) and the first to receive two “Breakthrough Device” designation awards from FDA. As a result of these achievements, in 2015, TIME Magazine named the device to its list of “Top Inventions” and “Top Medical Breakthroughs.” Sigyn Therapy TM First-in-human clinical studies of Sigyn Therapy TM 1 Emerging Opportunity in Xenotransplantation Beyond the post-exposure treatment of infectious disease disorders, Sigyn Therapy TM To optimize xenotransplantation outcomes, Sigyn Therapy TM 1. Gene-edited donor pigs to reduce pathogen accumulation in donor kidneys prior to their extraction for human transplantation. The feasibility of Sigyn Therapy TM 2. Human transplant recipients during and after transplantation to reduce the bloodstream presence of pathogen, inflammatory and other circulating factors that may cause severe illness or induce the rejection of a transplanted organ, whose source may be either a human or animal donor. This use of Sigyn Therapy TM Devices to Optimize the Benefit of Cancer Therapies We are not a developer of drugs to treat cancer. We are a developer of medical devices to optimize the benefit of drugs to treat cancer, the 2 nd TM TM TM ImmunePrep TM Immunotherapeutic antibodies (monoclonal antibodies, therapeutic antibodies, checkpoint inhibitors, antibody drug conjugates) generate more revenues than any other class of drug to treat cancer and are the most valued assets in global medicine based on 2023 and 2024 M&A transactions. However, therapeutic antibodies are poorly delivered to their intended cancer targets and as a result, most patients don’t respond to therapy. In many cases, less than 2% of an antibody dose will reach its cancer target, yet a significant portion of same dose can be intercepted by high concentrations of circulating decoys that display the antigen binding site of the antibody. In response, we invented the ImmunePrep TM TM TM ChemoPrep TM Chemotherapeutic agents are the most commonly administered class of drug to treat cancer, yet only a small fraction of infused doses reach their cancer cell targets. Contributing to inadequate delivery are high concentrations of tumor-derived exosomes, whose bloodstream presence disrupts chemotherapy delivery and corresponds with treatment resistance. We designed ChemoPrep TM TM ChemoPure TM Once chemotherapy has been administered, residual off-target chemotherapy that is left to circulate in the bloodstream is more likely to cause patient harm versus benefit. In response, we designed ChemoPure TM To learn more, visit: www.SigynTherapeutics.com 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 Reverse Stock Split Effective January 19, 2024, Board of Directors declared a one-for-forty reverse stock split

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 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 $ 14,158,906 4,006,168 1,196,923 2,817,394 905,726 2,969,886 582,218 1,255,316 While the Company is attempting to expand operations and generate revenues, the Company’s cash position will not be significant enough to support the Company’s daily operations for the foreseeable future. Management intends to raise additional funds by way of a private offering, public offering, or an asset sale transaction. Management believes that the actions presently being taken to further implement its business plan and generate revenues provide the opportunity for the Company to continue as a going concern. While management believes in the viability of its strategy to generate revenues and in its ability to raise additional funds or transact an asset sale, there can be no assurances to that effect or on terms acceptable to the Company. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate revenues. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern for a year from the date of issuance.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 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 $ 114 460 51 335 Research and Development All research and development costs are expensed as incurred. The Company incurred research and development expense of $ 206,161 679,183 215,230 582,232 Inventories In conjunction with the October 19, 2020 Share Exchange Agreement, the Company kept the gem inventory of Reign Resources Corporation. Inventories are stated at the lower of cost or market (net realizable value) on a lot basis each quarter. A lot is determined by the cut, clarity, size, and weight of the sapphires. Inventory consists of sapphire jewels that meet rigorous grading criteria and are of cuts and sizes most commonly used in the jewelry industry. As of September 30, 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 September 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 September 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 September 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 September 30, 2024 and December 31, 2023 and no charges or credits to income for the three and nine months ended September 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 TM TM 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 TM Recent Accounting Pronouncements There are no recently issued accounting updates that are expected to have a material impact on the Company’s consolidated financial statements.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 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 September 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 (21,150 ) (16,902 ) Property and equipment, net $ 11,048 $ 15,296 Depreciation expense was $ 1,363 4,248 1,716 5,146

CONVERTIBLE PROMISSORY DEBENTUR

CONVERTIBLE PROMISSORY DEBENTURES	9 Months Ended
	Sep. 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 September 30, 2024 Outstanding Balance as of December 31, 2023 Osher Capital Partners LLC January 28, 2020 (“Note 1”) August 31, 2025 $ 350,005 $ 620,553 $ 564,138 June 22, 2022 (“Note 2”) August 31, 2025 75,000 103,745 94,314 August 31, 2022 (“Note 2”) August 31, 2025 100,000 135,520 123,200 September 20, 2022 (“Note 2”) August 31, 2025 100,000 135,520 123,200 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”) August 31, 2025 60,000 72,600 66,000 December 7, 2023 (“Note 3”) August 31, 2025 40,000 48,400 44,000 May 13, 2024 (“Note 4”) May 13, 2025 35,000 40,000 - August 19, 2024 (“Note 4”) August 19, 2025 7,500 8,250 - Brio Capital Master Fund, Ltd. March 23, 2022 (“Note 2”) August 31, 2025 100,000 142,960 129,964 November 9, 2022 (“Note 2”) August 31, 2025 75,000 101,640 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”) August 31, 2025 40,000 48,400 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 - August 20, 2024 (“Note 4”) August 20, 2025 11,500 12,650 - Various third-party noteholders Various dates in fiscal None outstanding 642,890 - - Previous fiscal 2021, 2022, and 2023 Osher and Brio Notes converted in fiscal 2024 - 841,420 Total convertible notes payable $ 2,061,895 $ 1,995,588 $ 2,507,636 Original issue discount (166,247 ) (225,835 ) Beneficial conversion feature - (22,013 ) Debt discount (38,476 ) (49,489 ) Total convertible notes payable $ 1,790,865 $ 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, 2025 $ 1,995,588 Long-Term Debt $ 1,995,588 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 56,416 97,655 30,400 852,630 1,037,101 Convertible notes payable issued 56,416 97,655 30,400 852,630 1,037,101 Conversion of debt for common stock (299,999 ) (541,420 ) - (707,730 ) (1,549,149 ) Convertible notes payable as of September 30, 2024 $ 620,553 $ 935,735 $ 294,400 $ 144,900 $ 1,995,588 Convertible notes payable as of ending balance $ 620,553 $ 935,735 $ 294,400 $ 144,900 $ 1,995,588 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 56,414 97,657 30,400 470,826 665,297 Note discounts issued in conjunction with debt 56,414 97,657 30,400 470,826 665,297 2024 accretion of note discounts (114,995 ) (116,489 ) (88,501 ) (427,926 ) (747,911 ) Accretion of note discounts (114,995 ) (116,489 ) (88,501 ) (427,926 ) (747,911 ) Note discounts as of September 30, 2024 $ 56,414 $ 81,978 $ 23,431 $ 42,900 $ 204,723 Note discounts as of ending balance $ 56,414 $ 81,978 $ 23,431 $ 42,900 $ 204,723 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 September 30, 2024 $ 564,139 $ 853,757 $ 270,969 $ 102,000 $ 1,790,865 Convertible notes payable, net $ 564,139 $ 853,757 $ 270,969 $ 102,000 $ 1,790,865 2023 Effective interest rate 6 % 50 % 496 % - % 81 % 2024 Effective interest rate 19 % 12 % 30 % 295 % 37 % 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) $ 852,630 aggregate principal amount of Notes (total of $ 771,890 cash was received) due between January and June 2025 based on $1.00 for each $0.90909 paid by the noteholders and (ii) five -year Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 213,164 shares of the Company’s Common Stock at an exercise price of $ 7.50 per share. The aggregate cash subscription amount received by the Company for the issuance of the Note and Warrants was $ 771,891 which was issued at a $ 80,739 original issue discount from the face value of the Note. In September 2024, holders converted $ 474,794 118,700 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 7.50 240,000 24,000 4.00 On September 30, 2024, a noteholder agreed to extend the note to August 31, 2025 15,400 On April 9, 2024, a noteholder agreed to extend the note to March 31, 2025 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 7.50 770,000 70,000 4.00 On September 30, 2024, a noteholder agreed to extend the note to August 31, 2025 56,306 On April 10, 2024, a noteholder agreed to extend the notes to between August 2024 and March 2025 41,350 Osher – $564,139 (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) $ 564,139 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 On September 30, 2024, a noteholder agreed to extend the note to August 31, 2025 for original issue discount totaling $ 56,414

ADVANCE FROM SHAREHOLDER

ADVANCE FROM SHAREHOLDER	9 Months Ended
	Sep. 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 $ 43,426 80,000 35,000 64,500 71,574 19,500

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	9 Months Ended
	Sep. 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 126.63 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 1,420,678 1,288,415 In the nine months ended September 30, 2024, the holders of $ 707,730 157,526 During the nine months ended September 30, 2024, the Company issued 38,325 214,550 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 began receiving an annual grant of restricted stock units of $ 50,000 37,500 112,500 37,500 112,500 Reverse Stock Split Effective January 19, 2024, Board of Directors declared a one-for-forty reverse stock split Warrants On August 24, 2024, the Company issued 3,325 15,703 In accordance with ASC 718-20, Compensation – Stock Compensation On September 5, 2024, the Company entered into the 2024 Notes that included warrants at an exercise price of $ 7.50 24,770 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	9 Months Ended
	Sep. 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 Nine Months ended September 30, Three Months ended September 30, 2024 2023 2024 2023 Operating lease expense $ 53,757 $ 53,757 $ 17,919 $ 17,919 Short term lease cost $ - $ - $ - $ - Total lease expense $ 53,757 $ 53,757 $ 17,919 $ 17,919 In accordance with ASC 842, other information related to leases was as follows: Nine Months ended September 30, 2024 2023 Operating cash flows from operating leases $ 57,619 $ 55,941 Cash paid for amounts included in the measurement of lease liabilities $ 57,619 $ 55,941 Weighted-average remaining lease term—operating leases 1.92 2.92 Weighted-average discount rate—operating leases 10 % 10 % In accordance with ASC 842, maturities of operating lease liabilities as of September 30, 2024 were as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES Operating Year ending: Lease 2024 (remaining 3 months) $ 19,522 2025 79,456 2026 54,225 Total undiscounted cash flows $ 153,203 Reconciliation of lease liabilities: Weighted-average remaining lease terms 1.92 Weighted-average discount rate 10 % Present values $ 142,398 Lease liabilities—current 67,650 Lease liabilities—long-term 74,748 Lease liabilities—total $ 142,398 Difference between undiscounted and discounted cash flows $ 10,805

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 9 – RELATED PARTY TRANSACTIONS Other than as set forth below, and as disclosed in Notes 6 and 7, there have not been any transaction entered into or been a participant in which a related person had or will have a direct or indirect material interest. Employment Agreements Mr. Joyce receives an annual base salary of $ 455,000 50 9 113,750 113,750 341,250 341,250 113,750 113,750 345,585 174,960 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 31,248 31,248 93,744 93,744 21,575 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 64,375 231,750 193,125 75,000 37,500 151,610 37,500

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 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 For the Nine Months Ended September 30, For the Three Months Ended September 30, 2024 2023 2024 2023 Convertible notes payable 509,504 546,185 509,504 546,185 Restricted stock units 41,566 12,885 12,424 4,295 Warrants to purchase shares of common stock 251,125 53,167 251,125 53,167 Total potentially dilutive shares 802,195 612,237 773,053 603,647 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 Nine Months Ended September 30, Three Months Ended September 30, 2024 2023 2024 2023 Net loss attributable to the common stockholders $ (2,817,394 ) $ (2,969,886 ) $ (1,196,923 ) $ (905,726 ) Basic weighted average outstanding shares of common stock 1,245,885 1,050,782 1,268,795 1,105,844 Dilutive effect of options and warrants - - - - Diluted weighted average common stock and common stock equivalents 1,245,885 1,050,782 1,268,795 1,105,844 Loss per share: Basic and diluted $ (2.26 ) $ (2.83 ) $ (0.94 ) $ (0.82 )

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 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	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS The Company evaluated all events or transactions that occurred after September 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 September 30, 2024, except for the following: Warrants On October 8, 2024, the Company offered a short-term inducement to the Company’s warrant holders in which the Company will issue ¾ of a share of the Company’s common stock in exchange for each warrant. In response to this offer, 246,257 184,700 29,971

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 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 $ 114 460 51 335
Research and Development	Research and Development All research and development costs are expensed as incurred. The Company incurred research and development expense of $ 206,161 679,183 215,230 582,232
Inventories	Inventories In conjunction with the October 19, 2020 Share Exchange Agreement, the Company kept the gem inventory of Reign Resources Corporation. Inventories are stated at the lower of cost or market (net realizable value) on a lot basis each quarter. A lot is determined by the cut, clarity, size, and weight of the sapphires. Inventory consists of sapphire jewels that meet rigorous grading criteria and are of cuts and sizes most commonly used in the jewelry industry. As of September 30, 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 September 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 September 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 September 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 September 30, 2024 and December 31, 2023 and no charges or credits to income for the three and nine months ended September 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 TM TM 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 TM
Recent Accounting Pronouncements	Recent Accounting Pronouncements There are no recently issued accounting updates that are expected to have a material impact on the Company’s consolidated financial statements.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 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 September 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 (21,150 ) (16,902 ) Property and equipment, net $ 11,048 $ 15,296

CONVERTIBLE PROMISSORY DEBENT_2

CONVERTIBLE PROMISSORY DEBENTURES (Tables)	9 Months Ended
	Sep. 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 September 30, 2024 Outstanding Balance as of December 31, 2023 Osher Capital Partners LLC January 28, 2020 (“Note 1”) August 31, 2025 $ 350,005 $ 620,553 $ 564,138 June 22, 2022 (“Note 2”) August 31, 2025 75,000 103,745 94,314 August 31, 2022 (“Note 2”) August 31, 2025 100,000 135,520 123,200 September 20, 2022 (“Note 2”) August 31, 2025 100,000 135,520 123,200 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”) August 31, 2025 60,000 72,600 66,000 December 7, 2023 (“Note 3”) August 31, 2025 40,000 48,400 44,000 May 13, 2024 (“Note 4”) May 13, 2025 35,000 40,000 - August 19, 2024 (“Note 4”) August 19, 2025 7,500 8,250 - Brio Capital Master Fund, Ltd. March 23, 2022 (“Note 2”) August 31, 2025 100,000 142,960 129,964 November 9, 2022 (“Note 2”) August 31, 2025 75,000 101,640 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”) August 31, 2025 40,000 48,400 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 - August 20, 2024 (“Note 4”) August 20, 2025 11,500 12,650 - Various third-party noteholders Various dates in fiscal None outstanding 642,890 - - Previous fiscal 2021, 2022, and 2023 Osher and Brio Notes converted in fiscal 2024 - 841,420 Total convertible notes payable $ 2,061,895 $ 1,995,588 $ 2,507,636 Original issue discount (166,247 ) (225,835 ) Beneficial conversion feature - (22,013 ) Debt discount (38,476 ) (49,489 ) Total convertible notes payable $ 1,790,865 $ 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, 2025 $ 1,995,588 Long-Term Debt $ 1,995,588
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 56,416 97,655 30,400 852,630 1,037,101 Convertible notes payable issued 56,416 97,655 30,400 852,630 1,037,101 Conversion of debt for common stock (299,999 ) (541,420 ) - (707,730 ) (1,549,149 ) Convertible notes payable as of September 30, 2024 $ 620,553 $ 935,735 $ 294,400 $ 144,900 $ 1,995,588 Convertible notes payable as of ending balance $ 620,553 $ 935,735 $ 294,400 $ 144,900 $ 1,995,588
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 56,414 97,657 30,400 470,826 665,297 Note discounts issued in conjunction with debt 56,414 97,657 30,400 470,826 665,297 2024 accretion of note discounts (114,995 ) (116,489 ) (88,501 ) (427,926 ) (747,911 ) Accretion of note discounts (114,995 ) (116,489 ) (88,501 ) (427,926 ) (747,911 ) Note discounts as of September 30, 2024 $ 56,414 $ 81,978 $ 23,431 $ 42,900 $ 204,723 Note discounts as of ending balance $ 56,414 $ 81,978 $ 23,431 $ 42,900 $ 204,723 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 September 30, 2024 $ 564,139 $ 853,757 $ 270,969 $ 102,000 $ 1,790,865 Convertible notes payable, net $ 564,139 $ 853,757 $ 270,969 $ 102,000 $ 1,790,865 2023 Effective interest rate 6 % 50 % 496 % - % 81 % 2024 Effective interest rate 19 % 12 % 30 % 295 % 37 %

OPERATING LEASES (Tables)

OPERATING LEASES (Tables)	9 Months Ended
	Sep. 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 Nine Months ended September 30, Three Months ended September 30, 2024 2023 2024 2023 Operating lease expense $ 53,757 $ 53,757 $ 17,919 $ 17,919 Short term lease cost $ - $ - $ - $ - Total lease expense $ 53,757 $ 53,757 $ 17,919 $ 17,919 In accordance with ASC 842, other information related to leases was as follows: Nine Months ended September 30, 2024 2023 Operating cash flows from operating leases $ 57,619 $ 55,941 Cash paid for amounts included in the measurement of lease liabilities $ 57,619 $ 55,941 Weighted-average remaining lease term—operating leases 1.92 2.92 Weighted-average discount rate—operating leases 10 % 10 %
SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES	In accordance with ASC 842, maturities of operating lease liabilities as of September 30, 2024 were as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES Operating Year ending: Lease 2024 (remaining 3 months) $ 19,522 2025 79,456 2026 54,225 Total undiscounted cash flows $ 153,203 Reconciliation of lease liabilities: Weighted-average remaining lease terms 1.92 Weighted-average discount rate 10 % Present values $ 142,398 Lease liabilities—current 67,650 Lease liabilities—long-term 74,748 Lease liabilities—total $ 142,398 Difference between undiscounted and discounted cash flows $ 10,805

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 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 For the Nine Months Ended September 30, For the Three Months Ended September 30, 2024 2023 2024 2023 Convertible notes payable 509,504 546,185 509,504 546,185 Restricted stock units 41,566 12,885 12,424 4,295 Warrants to purchase shares of common stock 251,125 53,167 251,125 53,167 Total potentially dilutive shares 802,195 612,237 773,053 603,647
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 Nine Months Ended September 30, Three Months Ended September 30, 2024 2023 2024 2023 Net loss attributable to the common stockholders $ (2,817,394 ) $ (2,969,886 ) $ (1,196,923 ) $ (905,726 ) Basic weighted average outstanding shares of common stock 1,245,885 1,050,782 1,268,795 1,105,844 Dilutive effect of options and warrants - - - - Diluted weighted average common stock and common stock equivalents 1,245,885 1,050,782 1,268,795 1,105,844 Loss per share: Basic and diluted $ (2.26 ) $ (2.83 ) $ (0.94 ) $ (0.82 )

ORGANIZATION AND PRINCIPAL AC_2

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details Narrative) - USD ($) $ in Billions			9 Months Ended
	Jan. 19, 2024	Oct. 19, 2020	Sep. 30, 2024
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Reverse stock split	one-for-forty reverse stock split
Share Exchange Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of common stock outstanding		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%
Fresenius Medical Care [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Revenues			$ 1
DaVita Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Revenues			$ 1

BASIS OF PRESENTATION (Details

BASIS OF PRESENTATION (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 14,158,906						$ 14,158,906		$ 11,341,512
Working capital	4,006,168						4,006,168
Net loss	$ 1,196,923	$ 862,383	$ 758,088	$ 905,726	$ 723,124	$ 1,341,036	2,817,394	$ 2,969,886
Net cash provided by used in operating activities							$ 582,218	$ 1,255,316

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Accounting Policies [Abstract]
Cash FDIC insured amount	$ 250,000		$ 250,000
Advertising expenses	114	$ 51	460	$ 335
Research and development expense	$ 206,161	$ 215,230	$ 679,183	$ 582,232
Property and equipment, useful life	5 years		5 years

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Accumulated depreciation	$ (21,150)	$ (16,902)
Property and equipment, net	11,048	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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,363	$ 1,716	$ 4,248	$ 5,146

SCHEDULE OF CONVERTIBLE NOTES P

SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Cash	$ 2,061,895
Convertible notes payable	1,995,588	$ 2,507,636	$ 2,279,316
Original issue discount	(166,247)	(225,835)
Beneficial conversion feature		(22,013)
Debt discount	(38,476)	(49,489)
Total convertible notes payable	1,790,865	2,210,299
Convertible Promissory Note One [Member]
Short-Term Debt [Line Items]
Convertible notes payable	$ 620,553	864,136	700,816
Convertible Promissory Note One [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Maturity date	Aug. 31, 2025
Cash	$ 350,005
Convertible notes payable	$ 620,553	564,138
Convertible Promissory Note One [Member] | Brio Capital Master Fund Ltd. [Member]
Short-Term Debt [Line Items]
Maturity date	Aug. 31, 2025
Cash	$ 100,000
Convertible notes payable	142,960	129,964
Convertible Promissory Note One [Member] | Various Third Party Noteholders [Member]
Short-Term Debt [Line Items]
Cash	642,890
Convertible notes payable
Maturity date	None outstanding
Convertible Promissory Note Two [Member]
Short-Term Debt [Line Items]
Convertible notes payable	$ 935,735	1,379,500	1,578,500
Convertible Promissory Note Two [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Maturity date	Aug. 31, 2025
Cash	$ 75,000
Convertible notes payable	$ 103,745	94,314
Convertible Promissory Note Two [Member] | Brio Capital Master Fund Ltd. [Member]
Short-Term Debt [Line Items]
Maturity date	Aug. 31, 2025
Cash	$ 75,000
Convertible notes payable	101,640	92,400
Convertible Promissory Note Three [Member]
Short-Term Debt [Line Items]
Convertible notes payable	$ 294,400	264,000
Convertible Promissory Note Three [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Maturity date	Aug. 31, 2025
Cash	$ 100,000
Convertible notes payable	$ 135,520	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	$ 144,900
Convertible Promissory Note Four [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Maturity date	Aug. 31, 2025
Cash	$ 100,000
Convertible notes payable	$ 135,520	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	Aug. 31, 2025
Cash	$ 40,000
Convertible notes payable	$ 48,400	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	Aug. 31, 2025
Cash	$ 60,000
Convertible notes payable	$ 72,600	66,000
Convertible Promissory Note Eight [Member] | Brio Capital Master Fund Ltd. [Member]
Short-Term Debt [Line Items]
Maturity date	Aug. 20, 2025
Cash	$ 11,500
Convertible notes payable	$ 12,650
Convertible Promissory Note Nine [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Maturity date	Aug. 31, 2025
Cash	$ 40,000
Convertible notes payable	$ 48,400	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
Convertible Promissory Note Eleven [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Maturity date	Aug. 19, 2025
Cash	$ 7,500
Convertible notes payable	8,250
Osher and brio notes converted in fiscal 2024 [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)	Sep. 30, 2024 USD ($)
Debt Disclosure [Abstract]
2025	$ 1,995,588
Long-Term Debt	$ 1,995,588

SCHEDULE OF CHANGES IN CONVERTI

SCHEDULE OF CHANGES IN CONVERTIBLE NOTES (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 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	1,037,101	1,748,520
Conversion of debt for common stock	(1,549,149)	(1,520,200)
Convertible notes payable as of ending balance	1,995,588	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	56,416	163,320
Conversion of debt for common stock	(299,999)
Convertible notes payable as of ending balance	620,553	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	97,655	142,000
Conversion of debt for common stock	(541,420)	(341,000)
Convertible notes payable as of ending balance	935,735	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	30,400	1,443,200
Conversion of debt for common stock		(1,179,200)
Convertible notes payable as of ending balance	294,400	264,000
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Convertible notes payable as of beginning balance
Convertible notes payable issued	852,630
Conversion of debt for common stock	(707,730)
Convertible notes payable as of ending balance	$ 144,900

SCHEDULE OF CHANGES IN NOTE DIS

SCHEDULE OF CHANGES IN NOTE DISCOUNTS (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 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	665,297	1,695,855
Accretion of note discounts	(747,911)	(2,041,178)
Note discounts as of ending balance	204,723	297,337
Convertible notes payable, net	$ 1,790,865	$ 2,210,299
Effective interest rate	37%	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	56,414	163,320
Accretion of note discounts	(114,995)	(48,325)
Note discounts as of ending balance	56,414	114,995
Convertible notes payable, net	$ 564,139	$ 749,141
Effective interest rate	19%	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	97,657	142,000
Accretion of note discounts	(116,489)	(683,850)
Note discounts as of ending balance	81,978	100,810
Convertible notes payable, net	$ 853,757	$ 1,278,690
Effective interest rate	12%	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	30,400	1,390,535
Accretion of note discounts	(88,501)	(1,309,003)
Note discounts as of ending balance	23,431	81,532
Convertible notes payable, net	$ 270,969	$ 182,468
Effective interest rate	30%	496%
Convertible Promissory Note Four [Member]
Short-Term Debt [Line Items]
Note discounts as of beginning balance
Note discounts issued in conjunction with debt	470,826
Accretion of note discounts	(427,926)
Note discounts as of ending balance	42,900
Convertible notes payable, net	$ 102,000
Effective interest rate	295%

CONVERTIBLE PROMISSORY DEBENT_3

CONVERTIBLE PROMISSORY DEBENTURES (Details Narrative) - USD ($)								1 Months Ended		9 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Apr. 10, 2024	Apr. 09, 2024	Dec. 31, 2023	Dec. 31, 2022	Jan. 28, 2020	Sep. 30, 2024	May 31, 2024	Sep. 30, 2024	Sep. 30, 2023
Short-Term Debt [Line Items]
Cash		$ 2,061,895						$ 2,061,895		$ 2,061,895
Aggregate numbers of warrants to purchase shares					559,839
Debt conversion amount										$ 707,730	$ 198,000
Debt conversion, shares issued										157,526
2024 Convertible Notes Four [Member]
Short-Term Debt [Line Items]
Debt conversion amount								$ 474,794	$ 232,937
Debt conversion, shares issued								118,700	38,826
2024 Convertible Notes Four [Member] | Forecast [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount	$ 852,630
Cash	$ 771,890
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 numbers of warrants to purchase shares	213,164
Exercise price of warrants per share	$ 7.50
Proceeds from issuance of convertible debt	$ 771,891
Original issue discount	$ 80,739
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 numbers of warrants to purchase shares					44,002
Exercise price of warrants per share					$ 7.50
Proceeds from issuance of convertible debt					$ 240,000
Original issue discount		$ 15,400		$ 15,000	$ 24,000			$ 15,400		$ 15,400
Debt instrument conversion price per share					$ 4
Maturity date		Aug. 31, 2025		Mar. 31, 2025
2022 Convertible Notes Two [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount						$ 879,428
Cash						$ 700,000
Debt instrument maturity date			August 2024 and March 2025			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 numbers of warrants to purchase shares						240,534
Exercise price of warrants per share						$ 7.50
Proceeds from issuance of convertible debt						$ 770,000
Original issue discount		$ 56,306	$ 41,350			$ 70,000		56,306		56,306
Debt instrument conversion price per share						$ 4
Maturity date		Aug. 31, 2025
Convertible Promissory Note One [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Cash		$ 350,005						350,005		$ 350,005
Maturity date										Aug. 31, 2025
Convertible Promissory Note One [Member] | Securities Purchase Agreement [Member] | Osher Capital Partners LLC [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount							$ 564,139
Debt instrument maturity date							August 30, 2024, based on $1.00 for each $0.90909 paid by Osher
Term of warrants							5 years
Aggregate numbers 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		$ 56,414					$ 214,133	$ 56,414		$ 56,414
Debt instrument conversion price per share							$ 3.76

ADVANCE FROM SHAREHOLDER (Detai

ADVANCE FROM SHAREHOLDER (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Advance from shareholder	$ 43,426		$ 80,000
Proceeds from shareholder	35,000	$ 45,000
Repayment to shareholder	71,574
Shareholder [Member]
Defined Benefit Plan Disclosure [Line Items]
Proceeds from shareholder	35,000	64,500
Repayment to shareholder	$ 71,574	$ 19,500

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)						3 Months Ended			9 Months Ended		12 Months Ended
	Apr. 10, 2024	Apr. 09, 2024	Jan. 19, 2024	Jan. 09, 2024	Jun. 02, 2023	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Sep. 05, 2024	Aug. 24, 2024
Class of Stock [Line Items]
Preferred stock, shares authorized						10,000,000			10,000,000		10,000,000
Preferred stock, par value						$ 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						1,420,678			1,420,678		1,288,415
Original issue discount amount						$ 707,730			$ 707,730
Debt conversion, shares issued									157,526
Number of stock issued shares									38,325
Number of stock issued value									$ 214,550
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		$ 112,500	$ 112,500
Reverse stock split			one-for-forty reverse stock split
Modification of warrants											352,965
Common Stock [Member]
Class of Stock [Line Items]
Stock issued during the period Value							$ (1)	$ (15)
Conversion of common stock for Series A preferred stock, shares							(9,045)	(152,638)
Debt conversion, shares issued					31,075
Aggregate number of warrants to purchase shares											279,920
Warrant [Member]
Class of Stock [Line Items]
Warrants issued													3,325
Warrants value													$ 15,703
Exercise price												$ 7.50
Warrants value												24,770
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 126.63 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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating Leases
Operating lease expense	$ 17,919	$ 17,919	$ 53,757	$ 53,757
Short term lease cost
Total lease expense	$ 17,919	$ 17,919	53,757	53,757
Operating cash flows from operating leases			57,619	55,941
Cash paid for amounts included in the measurement of lease liabilities			$ 57,619	$ 55,941
Operating lease, weighted average remaining lease term	1 year 11 months 1 day	2 years 11 months 1 day	1 year 11 months 1 day	2 years 11 months 1 day
Weighted-average discount rate - operating leases	10%	10%	10%	10%

SCHEDULE OF MATURITIES OF OPERA

SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
Operating Leases
2024 (remaining 3 months)	$ 19,522
2025	79,456
2026	54,225
Total undiscounted cash flows	$ 153,203
Operating lease, weighted average remaining lease term	1 year 11 months 1 day		2 years 11 months 1 day
Weighted-average discount rate	10%		10%
Lease liabilities, current Present values	$ 142,398
Lease liabilities—current	67,650	$ 61,123
Lease liabilities—long-term	74,748	$ 126,302
Lease liabilities—total	142,398
Difference between undiscounted and discounted cash flows	$ 10,805

OPERATING LEASES (Details Narra

OPERATING LEASES (Details Narrative) - USD ($)	May 27, 2021	Sep. 30, 2024	Dec. 31, 2023	Jun. 15, 2021
Lease monthly rent	$ 5,955
Operating lease right-of-use assets		$ 126,571	$ 167,736
Operating lease liability		$ 142,398
Accounting Standards Update 2016-02 [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		9 Months Ended
	Dec. 06, 2023	Apr. 01, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Related Party Transaction [Line Items]
Stock based compensation			$ 37,500	$ 37,500	$ 112,500	$ 112,500
Mr. Joyce [Member]
Related Party Transaction [Line Items]
Stock based compensation			113,750	113,750	341,250	345,585
Accrued compensation			113,750	113,750	341,250	174,960
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		$ 93,744
Accrued compensation			31,248		93,744
Annual base salary	$ 250,000
Purchase of shares	17,500
Accounts payable			21,575		21,575		$ 35,242
Employment Agreements [Member] | Dr Marleau [Member]
Related Party Transaction [Line Items]
Maximum bonus compensation percentage		40%
Stock based compensation			77,250	75,000	231,750	151,610
Accrued compensation			$ 64,375	$ 37,500	$ 193,125	$ 37,500
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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	773,053	603,647	802,195	612,237
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	509,504	546,185	509,504	546,185
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	12,424	4,295	41,566	12,885
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	251,125	53,167	251,125	53,167

SCHEDULE OF COMPUTATION OF BASI

SCHEDULE OF COMPUTATION OF BASIC AND DILUTED NET INCOME PER SHARE (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share [Abstract]
Net loss attributable to the common stockholders	$ (1,196,923)	$ (862,383)	$ (758,088)	$ (905,726)	$ (723,124)	$ (1,341,036)	$ (2,817,394)	$ (2,969,886)
Basic weighted average outstanding shares of common stock	1,268,795			1,105,844			1,245,885	1,050,782
Dilutive effect of options and warrants
Diluted weighted average common stock and common stock equivalents	1,268,795			1,105,844			1,245,885	1,050,782
Loss per share, basic	$ (0.94)			$ (0.82)			$ (2.26)	$ (2.83)
Loss per share, diluted	$ (0.94)			$ (0.82)			$ (2.26)	$ (2.83)

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 ($)	Oct. 08, 2024	Dec. 31, 2023
Subsequent Event [Line Items]
Warrant shares		352,965
Warrant [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Warrant shares	246,257
Warrant conversion of shares	184,700
Modification of warrants	$ 29,971