American Rebel (AREB) S-1 5 Aug 22 IPO registration Financial data

Cover

Cover	3 Months Ended
	Mar. 31, 2022
Cover [Abstract]
Document Type	S-1
Amendment Flag	false
Entity Registrant Name	AMERICAN REBEL HOLDINGS, INC.
Entity Central Index Key	0001648087
Entity Primary SIC Number	7372
Entity Tax Identification Number	47-3892903
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	909 18th Avenue South
Entity Address, Address Line Two	Suite A
Entity Address, City or Town	Nashville
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37212
City Area Code	833
Local Phone Number	267-3235
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
CURRENT ASSETS:
Cash and cash equivalents	$ 3,508,681	$ 17,607	$ 60,899
Accounts Receivable	162,195	100,746	176,844
Prepaid expense	611,492	163,492	48,640
Inventory	643,495	685,854	681,709
Inventory deposits	647,147		141,164
Total Current Assets	5,573,010	967,699	1,109,256
Property and Equipment, net		900	5,266
OTHER ASSETS:
Lease Deposit			6,841
Investment
Total Other Assets			6,841
TOTAL ASSETS	5,573,010	968,599	1,121,363
CURRENT LIABILITIES:
Accounts payable and accrued expense	114,259	1,032,264	540,168
Accrued Interest	67,919	203,972	603,471
Loan – Officer - Related party		10,373	4,526
Loan – Working Capital	606,234	3,879,428	4,672,096
Loans - Nonrelated parties	8,662	12,939	15,649
Total Current Liabilities	797,074	5,138,976	5,835,910
Convertible Debenture -Related party			297,890
TOTAL LIABILITIES	797,074	5,138,976	6,133,800
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred stock value
Common stock, $0.001 par value; 600,000,000 shares authorized; 4,741,321 and 1,597,370 and 910,100 issued and outstanding, respectively at March 31, 2022 and December 31, 2021 and December 31, 2020	4,741	1,597	910
Additional paid in capital	34,368,914	22,797,306	15,857,366
Accumulated deficit	(29,597,894)	(26,969,657)	(20,870,713)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	4,775,936	(4,170,377)	(5,012,437)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	5,573,010	968,599	1,121,363
Preferred Class A [Member]
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred stock value	100	100
Preferred Class B [Member]
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred stock value	$ 75	$ 277

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Preferred stock, par value	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued		376,501	0
Preferred stock, shares outstanding		376,501	0
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	600,000,000	600,000,000	600,000,000
Common stock, shares issued	4,741,321	1,597,370	910,100
Common stock, shares outstanding	4,741,321	1,597,370	910,100
Preferred Class A [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	100,000	100,000
Preferred stock, shares outstanding	100,000	100,000
Preferred Class B [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	75,143	276,501
Preferred stock, shares outstanding	75,143	276,501

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenue	$ 154,080	$ 349,290	$ 986,826	$ 1,255,703
Cost of goods sold	96,719	268,145	812,130	952,511
Gross margin	57,361	81,145	174,696	303,192
Expenses:
Consulting – business development	462,989	146,006	2,012,803	529,094
Product development costs	33,273	86,733	330,353	320,472
Marketing and brand development costs	80,970	46,340	171,030	390,294
Administrative and other	438,305	179,816	968,306	1,773,529
Depreciation expense	900	1,613	3,643	61,724
Operating expenses	1,016,437	460,508	3,486,135	3,075,113
Operating income (loss)	(959,076)	(379,363)	(3,311,439)	(2,771,921)
Other Income (Expense)
Interest expense	(292,405)	(548,252)	(2,061,782)	(2,292,957)
Gain (Loss) on extinguishment of debt	(1,376,756)		(725,723)	(916,204)
Net income (loss) before income tax provision	(2,628,237)	(927,615)	(6,098,944)	(5,981,082)
Provision for income tax
Net income (loss)	$ (2,628,237)	$ (927,615)	$ (6,098,944)	$ (5,981,082)
Basic and diluted income (loss) per share	$ (0.83)	$ (0.99)	$ (4.85)	$ (7.93)
Weighted average common shares outstanding - basic and diluted	3,169,000	934,000	1,258,000	754,000

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Equity/Deficit - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2019	$ 538		$ 11,942,077	$ (14,889,631)	$ (2,947,016)
Balance, shares at Dec. 31, 2019	538,276
Common Stock issued as compensation.	$ 372		3,915,289		3,915,661
Common Stock issued as compensation, shares	371,823
Net Loss				(5,981,082)	(5,981,082)
Balance at Dec. 31, 2020	$ 910		15,857,366	(20,870,713)	(5,012,437)
Balance, shares at Dec. 31, 2020	910,099
Net Loss				(927,615)	(927,615)
Sale of Common Stock.	$ 31		149,969		150,000
Sale of common stock, shares	31,250
Common stock issued to pay expense	$ 23		105,443		105,466
Common stock issued to pay expense, shares	22,741
Balance at Mar. 31, 2021	$ 964		16,112,778	(21,798,328)	(5,684,586)
Balance, shares at Mar. 31, 2021	964,090
Balance at Dec. 31, 2020	$ 910		15,857,366	(20,870,713)	(5,012,437)
Balance, shares at Dec. 31, 2020	910,099
Common Stock issued as compensation.	$ 546		2,501,899		2,502,445
Common Stock issued as compensation, shares	546,292
Net Loss				(6,098,944)	(6,098,944)
Issue of Preferred Stock Series A		$ 100	(100)		0
Sale of Preferred Stock Series B		50	547,455		547,505
Conversion of debt	$ 96	227	2,691,618		2,691,941
Conversion of debt, shares	96,336
Warrants issued as compensation			974,113		974,113
Sale of Common Stock.	$ 45		224,955		225,000
Sale of common stock, shares	44,643
Balance at Dec. 31, 2021	$ 1,597	$ 377	22,797,306	(26,969,657)	(4,170,377)
Balance, shares at Dec. 31, 2021	1,597,370	376,501
Net Loss				(2,628,237)	(2,628,237)
Sale of Common Stock.	$ 2,659		9,035,797		9,038,456
Sale of common stock, shares	2,658,630
Common stock issued to pay expense	$ 233		969,302		969,535
Common stock issued to pay expense, shares	233,623
Preferred Stock converted to Common stock	$ 252	$ (202)	(50)
Preferred Stock converted to Common stock, shares	251,698	(201,358)
Debt converted to Warrants			1,566,559		1,566,559
Debt converted to Warrants, Shares
Balance at Mar. 31, 2022	$ 4,741	$ 175	$ 34,368,914	$ (29,597,894)	$ 4,775,936
Balance, shares at Mar. 31, 2022	4,741,321	175,143

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Cash Flows - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
CASH FLOW FROM OPERATING ACTIVITIES:
Net income (loss)	$ (2,628,237)	$ (927,615)	$ (6,098,944)	$ (5,981,082)
Depreciation	900	1,613	3,643	61,724
Expense paid through issuance of stock	969,535	105,466	3,476,559	2,786,931
Amortization of loan discount	1,000,457	291,993	1,262,109	708,975
Adjustments to reconcile net loss to cash (used in) operating activities:
Change in accounts receivable	(61,507)	(64,725)	75,334	54,938
Change in prepaid expenses	(448,000)	11,389	(8,010)	254,160
Change in inventory	42,360	(115,843)	(4,145)	124,137
Change in inventory deposits	(647,147)	141,164	141,164	(49,524)
Change in accounts payable and accrued expense	(1,152,603)	327,821	304,445	65,102
Net Cash (Used in) Operating Activities	(2,924,242)	(228,737)	(847,845)	(1,974,639)
CASH FLOW FROM INVESTING ACTIVITIES:
Property and equipment purchased
Net Cash (Used in) Investing Activities
CASH FLOW FROM FINANCING ACTIVITIES:
Proceeds of Sale of Stock	9,038,456	150,000	772,505
Proceeds (repayments) of loans – officer - related party	(81,506)	30,084	35,548	51,083
Proceeds of exercise of Warrants
Proceeds of working capital loan	60,000	90,000	2,244,100	2,869,171
Repayment of loans – nonrelated party	(2,601,634)	(73,052)	(2,247,600)	(1,016,372)
Net Cash Provided by Financing Activities	6,415,316	197,032	804,553	1,903,882
CHANGE IN CASH	3,491,074	(31,705)	(43,292)	(70,757)
CASH AT BEGINNING OF PERIOD	17,607	60,899	60,899	131,656
CASH AT END OF PERIOD	3,508,681	29,194	17,607	60,899
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest	188,607	59,635	214,798	168,834
Income taxes
Non-cash investing and financing activities:
Conversion of Debt to Equity			$ 2,691,940
Debt repayment through the issuance of stock	$ 1,950,224

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES General American Rebel Holdings, Inc. (the “Company”) operates primarily as a designer and marketer of branded safes and personal security, self-defense products. Additionally, the Company designs and produces branded apparel and other accessories. The Company promotes and sells its products primarily through a growing network of dealers, in select regional retailers and local specialty safe, sporting goods, hunting and firearms stores, as well as online, including its website and e-commerce platforms such as Amazon.com. The information on our website does not constitute a part of this report. Listing and reorganization The Company was incorporated on December 15, 2014 , under the laws of the State of Nevada , as CubeScape, Inc. The Company filed a registration statement on Form S-1, which was declared effective by the U.S. Securities and Exchange Commission on October 14, 2015. Twenty-six (26) investors invested at a price of $ 0.80 per share for a total of $ 60,000 . The direct public offering closed on December 11, 2015. On January 5, 2017, the Company amended its articles of incorporation and changed its name to American Rebel Holdings, Inc. The Company completed a business combination with its majority stockholder, American Rebel, Inc. on June 19, 2017. As a result, American Rebel, Inc. became a wholly owned subsidiary of the Company. The aforementioned acquisition of American Rebel, Inc. was accounted for as a reverse merger, which involved issuance by the Company of 217,763 shares of its common stock and 6,250 warrants to purchase shares of common stock to shareholders of American Rebel, Inc., and cancelled 112,500 shares of common stock previously owned by American Rebel, Inc. For purposes of this Quarterly Report on Form 10-Q, “American Rebel” “we,” “our,” “us,” or similar references refers to American Rebel Holdings. and its consolidated wholly-owned subsidiary, unless the context requires otherwise. Interim Financial Statements and Basis of Presentation The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by the U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read along with the Annual Report filed on Form 10-K of the Company for the period ended December 31, 2021 and notes thereto contained. Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company and its majority-owned subsidiary, American Rebel, Inc., incorporated in Nevada. All significant intercompany accounts and transactions have been eliminated. Year end The Company’s year-end is December 31. Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. Inventory and Inventory Deposits Inventory consists of backpacks, jackets, safes and accessories manufactured to our design and held for resale and are carried at the lower of cost (First-in, First-out Method) or market value. The Company determines the estimate for the reserve for slow moving or obsolete inventories by regularly evaluating individual inventory levels, projected sales and current economic conditions. The Company also makes deposit payments on inventory to be manufactured that are carried separately until the goods are received into inventory. Fixed assets and depreciation Property and equipment are stated at cost net of accumulated depreciation. Additions and improvements are capitalized while ordinary maintenance and repair expenditures are charged to expense as incurred. Depreciation is recorded by the straight-line method over the estimated useful life of the asset, which ranges from five seven years Revenue recognition In accordance with ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”), revenues are recognized when control of the promised goods or services is transferred to our clients, in an amount that reflects the consideration to which we expect to be entitled in exchange for those goods and services. To achieve this core principle, we apply the following five steps: ( 1) Identify the contract with a client; (2) Identify the performance obligations in the contract; (3) Determine the transaction price; (4) Allocate the transaction price to performance obligations in the contract; and (5) Recognize revenues when or as the company satisfies a performance obligation. These steps are met when as order is received, a price agreed, and the product shipped or delivered to that customer. Advertising costs Advertising costs are expensed as incurred; Marketing costs which we consider to be advertising costs incurred were $ 80,970 and $ 46,340 for the three-month periods ended March 31, 2022, and 2021, respectively. Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of March 31, 2022, and December 31, 2021, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand. Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets. Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations. Level 3: If inputs from levels 1 and 2 are not available, the Financial Accounting Standards Board (the “FASB”) acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants. Stock-based compensation The Company records stock-based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50. Earnings per share The Company follows ASC Topic 260 to account for earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation. Income taxes The Company follows ASC Topic 740 for recording provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expense or benefit is based on the changes in the asset or liability for each period. If available evidence suggests that it is more likely than not that some portion or the entire deferred tax asset will not be realized, a valuation allowance is required to reduce the deferred tax asset to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income tax in the period of change. Deferred income tax may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by taxing authorities. As of March 31, 2022 and December 31, 2021, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months. The Company classifies tax-related penalties and net interest as income tax expense. For the three-month period ended March 31, 2022, and 2021, respectively, no income tax expense has been recorded. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates. Right of Use Assets and Lease Liabilities In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The standard requires lessees to recognize almost all leases on the balance sheet as a Right-of-Use (“ROU”) asset and a lease liability and requires leases to be classified as either an operating or a finance type lease. The standard excludes leases of intangible assets or inventory. The standard became effective for the Company beginning January 1, 2019. The Company adopted ASC 842 using the modified retrospective approach, by applying the new standard to all leases existing at the date of initial application. Results and disclosure requirements for reporting periods beginning after January 1, 2019, are presented under ASC 842, while prior period amounts have not been adjusted and continue to be reported in accordance with our historical accounting under ASC 840. The Company elected the package of practical expedients permitted under the standard, which also allowed the Company to carry forward historical lease classifications. The Company also elected the practical expedient related to treating lease and non-lease components as a single lease component for all equipment leases as well as electing a policy exclusion permitting leases with an original lease term of less than one year to be excluded from the ROU assets and lease liabilities. Under ASC 842, the Company determines if an arrangement is a lease at inception. ROU assets and liabilities are recognized at commencement date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As most of the Company’s leases do not provide an implicit rate, the Company estimated the incremental borrowing rate in determining the present value of lease payments. The ROU asset also includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company’ lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating leases are included in operating lease Right-of-Use assets and operating lease liabilities, current and non-current, on the Company’s consolidated balance sheets. Recent pronouncements The Company has implemented all new accounting pronouncements that are in effect and is evaluating any that may impact its financial statements. The Company does not believe that there are any new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization The “Company” was incorporated on December 15, 2014 Nevada The acquisition of American Rebel, Inc. was accounted for as a reverse merger. The Company issued 217,763 shares of its Common Stock and issued warrants to purchase 6,250 shares of Common Stock to shareholders of American Rebel, Inc. and cancelled 112,500 shares of Common Stock owned by American Rebel, Inc. The Company filed a registration statement on Form S-1 which was declared effective by the U.S. Securities and Exchange Commission on October 14, 2015. Twenty-six (26) investors invested at a price of $ 0.80 per share for a total of $ 60,000 . The direct public offering closed on December 11, 2015 . Nature of operations The Company is developing branded products in the self-defense, safe storage and patriotic product areas that are promoted and sold using personal appearance, music, internet and television avenues. The Company’s products will be under the American Rebel Brand and imprinted. Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company and its majority-owned subsidiary. All significant intercompany accounts and transactions have been eliminated. Year end The Company’s year-end is December 31. Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. Inventory and Inventory Deposits Inventory consists of safes, backpacks, jackets and accessories manufactured to our design and held for resale and are carried at the lower of cost (First-in, First-out Method) or market value. The Company determines the estimate for the reserve for slow moving or obsolete inventories by regularly evaluating individual inventory levels, projected sales and current economic conditions. The Company also makes deposit payments on inventory to be manufactured that are carried separately until the goods are received into inventory. Fixed assets and depreciation Property and equipment are stated at cost net of accumulated depreciation. Additions and improvements are capitalized while ordinary maintenance and repair expenditures are charged to expense as incurred. Depreciation is recorded by the straight-line method over the estimated useful life of the asset, which ranges from five seven years Revenue recognition In accordance with ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”), revenues are recognized when control of the promised goods or services is transferred to our clients, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods and services. To achieve this core principle, the Company applies the following five steps: 1) Identify the contract with a client; (2) Identify the performance obligations in the contract; (3) Determine the transaction price; (4) Allocate the transaction price to performance obligations in the contract; and (5) Recognize revenues when or as the company satisfies a performance obligation. The Company adopted this ASC on January 1, 2018. Although the new revenue standard is expected to have an immaterial impact, if any, on the Company’s ongoing net income, the Company did implement changes to our processes related to revenue recognition and the control activities within them. Advertising costs Advertising costs are expensed as incurred; Marketing costs incurred were $ 171,030 and $ 390,294 for the years ended December 31, 2021 and 2020, respectively. Fair value of financial instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2021 and December 31, 2020, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short-term in nature and their carrying amounts approximate fair values or they are payable on demand. Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets. Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations. Level 3: If inputs from levels 1 and 2 are not available, the Financial Accounting Standards Board (the “FASB”) acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants. Stock-based compensation The Company records stock-based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50. Earnings per share The Company follows ASC Topic 260 to account for earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of Common Stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when Common Stock equivalents, if any, are anti-dilutive they are not considered in the computation. Income taxes The Company follows ASC Topic 740 for recording provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expense or benefit is based on the changes in the asset or liability for each period. If available evidence suggests that it is more likely than not that some portion or the entire deferred tax asset will not be realized, a valuation allowance is required to reduce the deferred tax asset to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income tax in the period of change. Deferred income tax may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by taxing authorities. As of December 31, 2021 and December 31, 2020, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore this standard has not had a material effect on the Company. The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months. The Company classifies tax-related penalties and net interest as income tax expense. For the years ended December 31, 2021 and 2020, respectively, no income tax expense has been recorded. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates. Right of Use Assets and Lease Liabilities In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The standard requires lessees to recognize almost all leases on the balance sheet as a Right-of-Use (“ROU”) asset and a lease liability and requires leases to be classified as either an operating or a finance type lease. The standard excludes leases of intangible assets or inventory. The standard became effective for the Company beginning January 1, 2019. The Company adopted ASC 842 using the modified retrospective approach, by applying the new standard to all leases existing at the date of initial application. Results and disclosure requirements for reporting periods beginning after January 1, 2019 are presented under ASC 842, while prior period amounts have not been adjusted and continue to be reported in accordance with our historical accounting under ASC 840. The Company elected the package of practical expedients permitted under the standard, which also allowed the Company to carry forward historical lease classifications. The Company also elected the practical expedient related to treating lease and non-lease components as a single lease component for all equipment leases as well as electing a policy exclusion permitting leases with an original lease term of less than one year to be excluded from the ROU assets and lease liabilities. Under ASC 842, the Company determines if an arrangement is a lease at inception. ROU assets and liabilities are recognized at commencement date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As most of the Company’s leases do not provide an implicit rate, the Company estimated the incremental borrowing rate in determining the present value of lease payments. The ROU asset also includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company’ lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating leases are included in operating lease Right-of-Use assets and operating lease liabilities, current and non-current, on the Company’s consolidated balance sheets. Recent pronouncements The Company evaluated recent accounting pronouncements through December 31, 2021 and believes that none have a material effect on the Company’s financial statements. Concentration Risk In 2021, the Company purchased a substantial portion (over 20 %) of inventory from two third-party vendors. As of December 31, 2021, the net amount due to the vendors (accounts payable and accrued expense) was $ 0 . Similarly, as of December 31, 2020, the net amount due to the vendors (accounts payable and accrued expenses) was also $ 0 . The loss of these manufacturing vendor relationships could have a material effect on the Company, but the Company believes there are numerous other suppliers that could be substituted should these suppliers become unavailable or non-competitive.

GOING CONCERN

GOING CONCERN	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2 – GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. As noted above, the Company is in the development stage and, accordingly, its revenue from its planned operations does not cover its operating expenses. Since inception, the Company has been engaged in financing activities and executing its business plan of operations and incurring costs and expenses related to developing products and market identity, obtaining inventory, preparing for public product launch and ultimately selling products. As a result, the Company incurred net income (losses) for the three months ended March 31, 2022 and 2021 of ($ 2,628,237 ) and ($ 927,615 ), respectively. The Company’s accumulated deficit was ($ 29,597,894 ) as of March 31, 2022 and ($ 26,969,657 ) as of December 31, 2021. The Company’s working capital was $ 4,775,936 as of March 31, 2022 compared to a deficit of ($ 4,171,277 ) as of December 31, 2021. The increase in working capital from December 31, 2021 to March 31, 2022 is due to the Company closing a registered public offering in February 2022. In addition, the Company’s development activities since inception have been sustained through equity and debt financing and the deferral of payments on accounts payable and other expenses. The ability of the Company to continue as a going concern is dependent upon its ability to raise capital from the sale of its equity and, ultimately, the achievement of significant operating revenues. Management believes holders of its warrants will execute their outstanding warrants generating additional investment capital for the Company. As of March 31, 2022, there were 700,838 warrants with an exercise price of $ 8.00 per share, and 3,287,123 warrants with an exercise price of $ 2.01 per share. Management is also in discussion with several investment banks and broker dealers regarding additional funding initiatives. Management believes sufficient funding can be secured through the obtaining of loans, as well as future offerings of its preferred and common stock to institutional and other investors. However, no assurance can be given that the Company will obtain this additional working capital, or if obtained, that such funding will not cause substantial dilution to its stockholders. If the Company is unable to secure such additional funds from these sources, it may be forced to change or delay its business plan rollout. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.	NOTE 2 - GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. As noted above, the Company is in the development stage and, accordingly, has not yet generated significant revenues from operations. Since inception, the Company has been engaged in financing activities and executing its business plan of operations and incurring costs and expenses related to developing products and market identity, obtaining inventory and preparing for public product launch. As a result, the Company incurred net income (losses) for the years ended December 31, 2021, and 2020 of ($ 6,098,944 and ($ 5,981,082 , respectively. The Company’s accumulated deficit was ($ 26,969,657 as of December 31, 2021, and ($ 20,870,713 as of December 31, 2020. The Company’s working capital deficit was ($ 4,171,277 as of December 31, 2021, and a deficit of ($ 4,726,654 as of December 31, 2020. In addition, the Company’s development activities since inception have been sustained through equity and debt financing and the deferral of payments on accounts payable and other expenses. The ability of the Company to continue as a going concern is dependent upon its ability to raise capital from the sale of its equity and, ultimately, the achievement of operating revenues. Management believes holders of its warrants will execute their outstanding warrants generating investment capital for the Company. Management is also in discussion with several investment banks and broker dealers regarding the initiation of a capital campaign. Management believes sufficient funding can be secured through the obtaining of loans, as well as future offerings of its preferred and Common Stock to institutional and other financial sources. However, no assurance can be given that the Company will obtain this additional working capital, or if obtained, that such funding will not cause substantial dilution its stockholders. If the Company is unable to secure such additional funds from these sources, it may be forced to change or delay its business plan rollout. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

INVENTORY AND DEPOSITS

INVENTORY AND DEPOSITS	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
INVENTORY AND DEPOSITS	NOTE 3 – INVENTORY AND DEPOSITS Inventory and deposits include the following: SCHEDULE OF INVENTORY AND DEPOSITS March 31, 2022 (unaudited) December 31, 2021 (audited) Inventory – Finished goods $ 643,495 $ 685,854 Inventory deposits 647,147 - Total Inventory and deposits $ 1,290,642 $ 685,854	Note 3- INVENTORY AND DEPOSITS Inventory and deposits include the following: SCHEDULE OF INVENTORY AND DEPOSITS December 31, 2021 December 31, 2020 Inventory - Finished goods $ 685,854 $ 681,709 Inventory deposits - 141,164 Total Inventory and deposits $ 685,854 $ 822,873

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment include the following: SCHEDULE OF PROPERTY AND EQUIPMENT March 31, 2022 (unaudited) December 31, 2021 (audited) Marketing equipment $ 32,261 $ 32,261 Vehicles 277,886 277,886 Property and equipment gross 310,147 310,147 Less: Accumulated depreciation (310,147 ) (309,247 ) Net property and equipment $ - $ 900 For the three months ended March 31, 2022, and 2021 we recognized $ 900 and $ 1,613 in depreciation expense, respectively. We depreciate these assets over a period of sixty (60) months which has been deemed their useful life. In January 2016 we acquired three vehicles from related parties and assumed the debt secured by the vehicles as described at Note 7 – Notes Payable. Accordingly, the recorded cost of each vehicle is the amount of debt assumed under each related loan, or a total of $ 277,886 .	NOTE 4 - PROPERTY AND EQUIPMENT Inventory and deposits include the following: SCHEDULE OF PROPERTY AND EQUIPMENT 2021 2020 Property and equipment include the following: December 31, 2021 December 31, 2020 Marketing equipment $ 32,261 $ 32,261 Vehicles 277,886 277,886 Property and equipment gross 310,147 310,147 Less: Accumulated depreciation (309,247 ) (304,881 ) Net property and equipment $ 900 $ 5,266 For the years ended December 31, 2021, and 2020 we recognized $ 3,643 and $ 61,724 in depreciation expense, respectively. We depreciate these assets over a period of sixty (60) months which has been deemed their useful life. In January 2016 we acquired three vehicles from related parties and assumed the debt secured by the vehicles as described at Note 7 - Notes Payable. Accordingly, the recorded cost of each vehicle is the amount of debt assumed under each related loan, or a total of $ 277,886 .

RELATED PARTY NOTE PAYABLE AND

RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS	NOTE 5 – RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS During the year ended December 31, 2016, the Company acquired three vehicles from various related parties and assumed the debt secured by each one of the vehicles. Accordingly, the recorded value for each vehicle is the total debt assumed under each related loan, or a total of $ 277,886 Charles A. Ross, Jr. serves as the Company’s CEO. Compensation for Mr. Ross was $ 241,332 and $ 45,000 , respectively for the three months ended March 31, 2022, and 2021. Compensation for the three months ended March 31, 2022 includes a bonus. Doug Grau serves as the Company’s President. Compensation for Mr. Grau was $ 150,000 and $ 30,000 , respectively for the three months ended March 31, 2022, and 2021. Compensation for the three months ended March 31, 2022 includes a bonus.	NOTE 5 - RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS For the year ended December 31, 2016, the Company received loans from its sole officer and director at the time totaling $ 221,155 . The balance at December 31, 2020 was $ 4,496 . During the year ended December 31, 2021, the Company repaid $ 4,496 of these loans resulting in a balance at December 31, 2021 of $ 0 . During the year ended December 31, 2016, the Company acquired three vehicles from various related parties and assumed the debt secured by each one of the vehicles. Accordingly, the recorded value for each vehicle is the total debt assumed under each related loan, or a total of $ 277,886 Charles A. Ross, Jr. serves as the Company’s Chief Executive Officer and director. Compensation for Mr. Ross was $ 200,000 plus stock awards of $ 393,490 and $ 180,000 , respectively for the years ended December 31, 2021 and 2020.

NOTES PAYABLE - NON-RELATED PAR

NOTES PAYABLE - NON-RELATED PARTIES	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE - NON-RELATED PARTIES	NOTE 6 – NOTES PAYABLE – NON-RELATED PARTIES NOTES PAYABLE - NON-RELATED PARTIES Effective January 1, 2016, the Company acquired three vehicles from various related parties in exchange for the assumption of the liabilities related to those vehicles. The liabilities assumed are as follows at March 31, 2022 and December 31, 2021. SCHEDULE OF NOTES PAYABLE TO NON-RELATED PARTIES March 31, December 31, 2022 2021 (unaudited) (audited) $ 8,662 $ 12,939 Loan secured by a tour bus, monthly payments of $ 1,426 12% $ 8,662 $ 12,939 Total recorded as current liability $ 8,662 $ 12,939 Current and long-term portion. Total loan balance is reported as current because loans are expected to be repaid within one year.	NOTE 6 - NOTES PAYABLE - NON-RELATED PARTIES Effective January 1, 2016, the Company acquired three vehicles from various related parties in exchange for the assumption of the liabilities related to those vehicles. The liabilities assumed are as follows at December 31, 2021 and December 31, 2020. SCHEDULE OF NOTES PAYABLE TO NON-RELATED PARTIES December 31, December 31, 2021 2020 Loan secured by a tour bus 1,426 interest at 12 % per annum through January 2023 when the remaining balance is payable. $ 12,939 $ 15,649 Total recorded as current liability $ 12,939 $ 15,649 Current and long-term portion. Total loan balance is reported as current because loan was past due and is expected to be repaid within one year.

NOTES PAYABLE - WORKING CAPITAL

NOTES PAYABLE - WORKING CAPITAL	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Notes Payable - Working Capital
NOTES PAYABLE - WORKING CAPITAL	NOTE 7 – NOTES PAYABLE – WORKING CAPITAL NOTES PAYABLE - WORKING CAPITAL During the three months ending March 31, 2022, the Company and the Company’s wholly owned operating subsidiary completed the sale of additional short-term notes under similar terms in the additional principal amount totaling $ 60,000 . The notes are secured by a pledge of certain of the Company’s current inventory and the chief executive officer’s personal guaranty. During the three months ending March 31, 2022, the Company and the Company’s wholly-owned operating subsidiary repaid $ 2,541,634 and completed the conversion of short term notes with a face value of $ 1,950,224 and accrued interest to shares of Common Stock with a fair value of $ 2,803,632 , resulting in a Loss on Extinguishment of Debt of $ 1,376,756 . As of March 31, 2022, and December 31, 2021, the outstanding balance due on the working capital notes was $ 606,234 and $ 4,952,326 , respectively.	NOTE 7 - NOTES PAYABLE - WORKING CAPITAL During the year ending December 31, 2020, the Company and the Company’s wholly-owned operating subsidiary completed the sale of additional short term notes and extensions of short term notes under similar terms in the additional principal amount totaling $ 2,869,171 . The notes are secured by a pledge of certain of the Company’s current inventory and the Chief Executive Officer’s personal guaranty. These short term working capital notes mature in 30-180 days. In connection with these notes, the Company issued 215,948 shares of its Common Stock, warrants to purchase 31,875 shares of its Common Stock. The fair value of these share incentives was calculated to be $ 1,660,112 . The fair value of the share incentives was recorded as a discount to the note payable and the discount was amortized over the term of those agreements to interest expense using the straight-line method that approximates the effective interest method. Interest expense recorded as a result of amortization of discount for the year ended December 31, 2020 is $ 1,411,203 . During the year ended December 31, 2020, the Company and the Company’s wholly-owned operating subsidiary completed the conversion of short term notes with a face value of $ 1,080,000 and accrued interest to 121,250 shares of Common Stock with a fair value of $ 1,651,900 , resulting in a Loss on Extinguishment of Debt of $ 916,204 During the year ending December 31, 2021, the Company and the Company’s wholly-owned operating subsidiary completed the sale of additional short term notes and extensions of short term notes under similar terms in the additional principal amount totaling $ 2,244,100 546,292 662,713 1,437,432 1,261,695 During the year ended December 31, 2021, the Company and the Company’s wholly-owned operating subsidiary completed the conversion of short term notes with a face value of $ 1,713,904 96,336 2,691,940 725,723 As of December 31, 2021, and 2020, the outstanding balance due on the working capital notes was $ 3,879,428 and $ 4,672,096 , respectively.

INCOME TAXES

INCOME TAXES	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 8 – INCOME TAXES At March 31, 2022 and December 31, 2021, the Company had a net operating loss carryforward of $ 29,597,894 and $ 26,969,657 , respectively, which begins to expire in 2034. Components of net deferred tax asset, including a valuation allowance, are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES March 31, 2022 (unaudited) December 31, 2021 (audited) Deferred tax asset: Net operating loss carryforward $ 6,215,558 $ 5,663,628 Total deferred tax asset 6,215,558 5,663,628 Less: Valuation allowance (6,215,558 ) (5,663,628 ) Net deferred tax asset $ - $ - Valuation allowance for deferred tax assets as of March 31, 2022, and December 31, 2021 was $ 6,215,558 and $ 5,663,628 , respectively. In assessing the recovery of the deferred tax asset, management considers whether it is more likely than not that some portion or the entire deferred tax asset will not be realized. The ultimate realization of the deferred tax asset is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers the scheduled reversals of future deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment. As a result, management determined it was more likely than not deferred tax assets will not be realized as of March 31, 2022, and December 31, 2021, and recognized 100% valuation allowance for each period. Reconciliation between the statutory rate and the effective tax rate for both periods and as of December 31, 2021: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION Federal statutory rate (21.0 )% State taxes, net of federal benefit (0.0 )% Change in valuation allowance 21.0 % Effective tax rate 0.0 %	NOTE 8 - INCOME TAXES At December 31, 2021 and December 31, 2020, the Company had a net operating loss carryforward of $ 26,969,657 and $ 20,870,713 , respectively, which begins to expire in 2034. Components of net deferred tax asset, including a valuation allowance, are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES   December 31, 2021 December 31, 2020 Deferred tax asset: - - Net operating loss carryforward $ 5,663,628 $ 4,382,850 Total deferred tax asset 5,663,628 4,382,850 Less: Valuation allowance (5,663,628 ) (4,382,850 ) Net deferred tax asset $ - $ - Valuation allowance for deferred tax assets as of December 31, 2021 and December 31, 2020 was $ 5,663,628 and $ 4,382,850 , respectively. In assessing the recovery of the deferred tax asset, management considers whether it is more likely than not that some portion or the entire deferred tax asset will not be realized. The ultimate realization of the deferred tax asset is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers the scheduled reversals of future deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment. As a result, management determined it was more likely than not deferred tax assets will not be realized as of December 31, 2021 and December 31, 2020 and recognized 100% valuation allowance for each period. Reconciliation between statutory rate and the effective tax rate for and as of December 31, 2021 and 2020: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION Federal statutory rate (21.0 )% State taxes, net of federal benefit (0.00 )% Change in valuation allowance 21.0 % Effective tax rate 0.0 %

SHARE CAPITAL

SHARE CAPITAL	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Equity [Abstract]
SHARE CAPITAL	NOTE 9 – SHARE CAPITAL The Company is authorized to issue 600,000,000 0.001 10,000,000 0.001 On February 7, 2022, the Company effectuated a reverse split of its issued and outstanding shares of common stock at a ratio of 1-for-80. The share numbers and pricing information in this quarterly report are adjusted to reflect the reverse stock split. Common stock On February 3, 2022, multiple Series B Convertible Preferred stockholders converted 201,358 251,698 On February 3, 2022, the Company converted two outstanding notes into 186,067 On February 10, 2022 the Company received an equity investment of $ 10,500,000 2,530,121 4.15 At March 31, 2022 and December 31, 2021, there were 4,741,321 and 1,597,370 shares of common stock issued and outstanding, respectively; and 75,143 276,501 shares of Series B preferred stock issued and outstanding, respectively.	NOTE 9 - SHARE CAPITAL The Company is authorized to issue 600,000,000 shares of its $ 0.001 par value Common Stock and 10,000,000 shares of its $ 0.001 par value preferred stock. Common Stock and Preferred Stock In February 2020, the Company issued 15,000 240,000 10,125 95,000 4,839,871 shares of its Common Stock to pay consulting fees and interest expense. Total fair value of $ 489,462 80,125 553,820 recorded as an expense. During May 2020, the Company issued 875 7,000 During the year ended December 31, 2020, the Company issued 215,948 issued five-year to sell 31,250 The fair value of these share incentives was calculated to be $ 1,881,761 term of those loan agreements. Interest expense recorded as a result of amortization of discount for the year ended December 31, 2020, is $ 1,411,203 During the year ended December 31, 2020, the Company issued 121,250 1,080,000 1,651,900 916,242 During the year ended December 31, 2020, the Company issued 33,750 375,000 was recorded as an expense. On January 5, 2021, the Company issued 3,875 4.80 per share as an interest payment on an outstanding note. O n January 12, 2021, the Company received an equity investment of $ 50,000 10,417 4.80 The Company entered into a one-year promissory note dated March 4, 2021, in the amount of $ 50,000 12% 7,500 shares of Common Stock to the note holder. On March 5, 2021the Company received an equity investment of $ 100,000 20,833 shares of the Company’s Common Stock by Subscription Agreement at $ 4.80 On March 10, 2021, the Company issued 3,500 shares of Common Stock to pay interest on an outstanding note. On March 10, 2021, the Company issued 3,875 On March 10, 2021, the Company issued 3,991 4.80 On April 9, 2021, in connection with a $ 1,000,000 25,000 8.00 On April 9, 2021, the Company entered into two employment agreements with recently appointed officers, whereby it agreed to issue 109,375 100,000 On April 20, 2021, the Company issued 1,875 On April 22, 2021, the Company entered into a settlement agreement with a current debt holder, whereby the Company agreed to repay the $ 151,688 50,000 25,000 100,688 On June 11, 2021, the Company sold 10,000 7 10,000 12,500 three-year 8.00 On June 14, 2021, the Company sold 5,000 7 5,000 6,250 three 8.00 On June 14, 2021, a holder of various outstanding notes converted outstanding principal and interest to 42,658 7 42,658 53,322 three 8.00 On June 15, 2021, a holder of various outstanding notes converted outstanding principal and interest to 57,143 7 57,143 71,429 three 8.00 On June 15, 2021, a holder of an outstanding note converted outstanding principal and interest to 75,143 7 75,143 93,929 three 8.00 On June 18, 2021, the Company sold 28,572 7 28,572 35,715 three 8.00 On June 21, 2021, a holder of an outstanding note converted a portion of outstanding principal to 50,000 7 50,000 62,500 three 8.00 On June 28, 2021, the Company sold 5,000 7 5,000 6,250 three 8.00 On June 29, 2021, a holder of an outstanding note converted outstanding principal and interest to 16,000 7 16,000 20,000 three 8.00 On June 29, 2021, a holder of an outstanding note converted outstanding principal and interest to 8,000 7 8,000 10,000 three 8.00 On June 30, 2021, the Company sold 15,000 7 15,000 18,750 three 8.00 On June 30, 2021, the Company sold 7,143 7 7,143 8,929 three 8.00 On July 21, 2021, the Company issued 15,250 On July 22, 2021, the Company issued 16,250 On July 26, 2021, the Company filed a Certificate of Designation and Amendment with the Nevada Secretary of State to increase the number of shares constituting the Series B Convertible Preferred Stock from 250,000 350,000 On July 26, 2021, the Company sold 7,500 7 7,500 9,375 three 8.00 On July 29, 2021, the Company issued 10,000 On July 30, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 9,416 On August 3, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 9,416 On August 4, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 9,416 On August 12, 2021, the Company issued 3,875 On August 18, 2021, the Company issued 53,322 On September 3, 2021, the Company issued 431 On September 8, 2021, the Company issued 3,875 On September 21, 2021, the Company issued 1,250 On September 21, 2021, the Company issued 6,250 On September 30, 2021, the Company issued 1,563 On September 30, 2021, the Company issued 3,750 On September 30, 2021, the Company issued 34,492 On October 25, 2021, the Company issued 13,393 13,393 three 8.00 75,000 On October 29, 2021, the Company issued 14,750 On October 29, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 6,250 On October 29, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 6,250 On December 2, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 6,250 On December 2, 2021, the Company issued 44,125 On December 2, 2021, the Company issued 18,878 On December 2, 2021, the Company issued 23,705 On December 2, 2021, the Company issued 1,250 At December 31, 2021 and December 31, 2020, there were 1,597,370 910,100

WARRANTS AND OPTIONS

WARRANTS AND OPTIONS	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Warrants And Options
WARRANTS AND OPTIONS	NOTE 10 – WARRANTS AND OPTIONS As of March 31, 2022, there were 4,365,446 warrants issued and outstanding. As of December 31, 2021, there were 701,776 warrants outstanding to acquire additional shares of common stock. The Company evaluates outstanding warrants as derivative liabilities and will recognize any changes in the fair value through earnings. The Company determined that the Warrants have an immaterial fair value at March 31, 2022. The warrants do not trade in a highly active securities market, and as such, the Company estimated the fair value of these common stock equivalents using Black-Scholes and the following assumptions: Expected volatility was based primarily on historical volatility. Historical volatility was computed using daily pricing observations for recent periods. The Company believes this method produced an estimate that was representative of the Company’s expectations of future volatility over the expected term which due to their maturity period as expiry, it was three years. The Company had no reason to believe future volatility over the expected remaining life of these common stock equivalents was likely to differ materially from historical volatility. Expected life was based on three years due to the expiry of maturity. The risk-free rate was based on the U.S. Treasury rate that corresponded to the expected term of the common stock equivalents. SCHEDULE OF FAIR VALUE MEASUREMENT March 31, 2022 (unaudited) December 31, 2021 (audited) Stock Price $ 1.80 $ 5.68 Exercise Price $ 8.00 $ 8.00 Term (expected in years) 5.0 3.2 Volatility 148.26 % 203.44 % Annual Rate of Dividends 0.0 % 0.0 % Risk Free Rate 2.32 % 1.52 % Stock Purchase Warrants The following table summarizes all warrant activity for the year ended December 31, 2021, and the three months ended March 31, 2022. SCHEDULE OF WARRANT ACTIVITY Shares Weighted-Average Exercise Price Per Share Remaining term Intrinsic value Outstanding and Exercisable at December 31, 2020 43,688 $ 20.80 3.48 years    - Granted 662,713 $ 8.00 2.95 years - Exercised - - Expired (4,625 ) - - - Outstanding and Exercisable at December 31, 2021 701,776 $ 8.80 2.95 years - Granted 2,909,639 $ 5.1875 5.00 years - Granted in Debt Conversion 377,484 $ 5.1875 5.00 Granted Prefunded 377,484 $ 0.01 5.00 Exercised - - - - Expired (938 ) - - - Outstanding and Exercisable at March 31, 2022 4,365,446 $ 5.05 4.22 years -	NOTE 10 - WARRANTS AND OPTIONS In October 2020, the Company issued five-year 31,250 8.00 two 625 80.00 In April 2021, the Company issued five 25,000 shares of the Company’s Common Stock at $8.00 per share in connection with short term financing. In June 2020, the Company issued three 399,574 8.00 three 23,705 8.00 Common Stock. In August 2021, the Company issued three warrants to purchase 9,375 shares of the Company’s Common Stock at $8.00 per share in connection with conversion of short-term debt to Preferred and Common Stock. In September 2021, the Company issued five warrants to purchase 191,667 shares of the Company’s Common Stock at $8.00 per share in connection with short term financing. In October 2021, the Company issued three 13,393 shares of the Company’s Common Stock at $8.00 per share in connection with sale of Common Stock. As of December 31, 2020, there were 43,688 warrants outstanding to acquire additional shares of Common Stock. As of December 31, 2021, there were 701,776 warrants to acquire additional shares of Common Stock. The Company evaluates outstanding warrants as derivative liabilities and will recognize any changes in the fair value through earnings. The Company determined that the Warrants have an immaterial fair value at December 31, 2020. The warrants do not trade in a highly active securities market, and as such, the Company estimated the fair value of these Common Stock equivalents using Black-Scholes and the following assumptions: Expected volatility was based primarily on historical volatility. Historical volatility was computed using daily pricing observations for recent periods. The Company’s Common Stock has not traded so the volatility computation was based on other similarly situated companies. The Company believes this method produced an estimate that was representative of the Company’s expectations of future volatility over the expected term which due to their maturity period as expiry, it was three years. The Company had no reason to believe future volatility over the expected remaining life of these Common Stock equivalents was likely to differ materially from historical volatility. Expected life was based on three years due to the expiry of maturity. The risk-free rate was based on the U.S. Treasury rate that corresponded to the expected term of the Common Stock equivalents. SCHEDULE OF FAIR VALUE MEASUREMENT December 31, 2021 December 31, 2020 Warrants outstanding, measurement input Stock Price $ 5.68 $ 8.32 Exercise Price $ 8.00 $ 20.80 Term (expected in years) 3.2 4.73 Volatility 203.44 % 259.2 % Annual Rate of Dividends 0.0 % 0.0 % Risk-Free Rate 1.52 % 0.18 % Stock Purchase Warrant The following table summarizes all warrant activity for the years ended December 31, 2021, and 2020. SCHEDULE OF WARRANT ACTIVITY Shares Weighted-Average Exercise Share Remaining term Intrinsic value Outstanding and Exercisable at December 31, 2019 30,250 $ 48.80 .73 years - Granted 31,875 $ 9.60 4.75 years - Exercised - - - - Expired (18,438 ) - - - Outstanding and Exercisable at December 31, 2020 43,688 $ 20.80 3.73 years - Granted 662,713 $ 8.00 3.20 years - Exercised - - Expired (4,625 ) - - - Outstanding and Exercisable at December 31, 2021 701,776 $ 8.80 3.20 years -

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 11 – COMMITMENTS AND CONTINGENCIES Rental Payments under Non-cancelable Operating Leases The Company has a lease for a sales office and showroom in Lenexa, Kansas which expires in January 2026, and an annually renewable lease for manufacturing and warehouse space in Chanute, Kansas. The following is a schedule, by year, of the future minimum rental payments under the lease: SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE Year ended December 31, 2022 169,096 2023 76,628 2024 77,681 2025 78,755 2026 19,689 Total $ 421,848 Rent expense totaled approximately $ 35,615 and $ 35,615 for three-month periods ended March 31, 2022, and 2021, respectively.	NOTE 11 - COMMITMENTS AND CONTINGENCIES Rental Payments under Non-cancelable Operating Leases The Company has a lease for warehouse and shipping space in Lenexa, Kansas which expires in January 2026. And an annually renewable lease for manufacturing and warehouse space in Chanute, Kansas. The following is a schedule, by year, of the future minimum rental payments under the lease: SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE Year ended December 31, 2022 169,096 2022 169,096 2023 76,628 2024 77,681 2025 78,755 2026 19,689 Total $ 421,848 Rent costs totaled approximately $ 179,589 and $ 159,120 for years ended December 31, 2021, and 2020, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS The Company evaluated all events that occurred after the balance sheet date of March 31, 2022, through the date the financial statements were issued and determined that there were the following subsequent events: On April 6, 2022, the Company entered into a two-year lease agreement for approximately 1,750 4,750	NOTE 12 - SUBSEQUENT EVENTS The Company evaluated all events that occurred after the balance sheet date of December 31, 2021, through the date the financial statements were issued and determined that there were the following subsequent events. On February 1, 2022, the Company entered into a one year 40,000 On February 3, 2022, multiple Series B Convertible Preferred stockholders converted 201,358 251,698 On February 3, 2022, the Company converted two outstanding notes into 186,067 On February 9, 2022, we closed on an underwritten public offering of 2,530,121 4.15 10.5 five years 2.01 The Company paid off multiple promissory notes totaling $ 2,562,122 On March 30, 2022, the Company entered into a letter of intent to purchase a safe manufacturer and paid a $ 250,000

ORGANIZATION AND SUMMARY OF S_2

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Listing and reorganization	Listing and reorganization The Company was incorporated on December 15, 2014 , under the laws of the State of Nevada , as CubeScape, Inc. The Company filed a registration statement on Form S-1, which was declared effective by the U.S. Securities and Exchange Commission on October 14, 2015. Twenty-six (26) investors invested at a price of $ 0.80 per share for a total of $ 60,000 . The direct public offering closed on December 11, 2015. On January 5, 2017, the Company amended its articles of incorporation and changed its name to American Rebel Holdings, Inc. The Company completed a business combination with its majority stockholder, American Rebel, Inc. on June 19, 2017. As a result, American Rebel, Inc. became a wholly owned subsidiary of the Company. The aforementioned acquisition of American Rebel, Inc. was accounted for as a reverse merger, which involved issuance by the Company of 217,763 shares of its common stock and 6,250 warrants to purchase shares of common stock to shareholders of American Rebel, Inc., and cancelled 112,500 shares of common stock previously owned by American Rebel, Inc. For purposes of this Quarterly Report on Form 10-Q, “American Rebel” “we,” “our,” “us,” or similar references refers to American Rebel Holdings. and its consolidated wholly-owned subsidiary, unless the context requires otherwise.	Organization The “Company” was incorporated on December 15, 2014 Nevada The acquisition of American Rebel, Inc. was accounted for as a reverse merger. The Company issued 217,763 shares of its Common Stock and issued warrants to purchase 6,250 shares of Common Stock to shareholders of American Rebel, Inc. and cancelled 112,500 shares of Common Stock owned by American Rebel, Inc. The Company filed a registration statement on Form S-1 which was declared effective by the U.S. Securities and Exchange Commission on October 14, 2015. Twenty-six (26) investors invested at a price of $ 0.80 per share for a total of $ 60,000 . The direct public offering closed on December 11, 2015 .
Nature of operations		Nature of operations The Company is developing branded products in the self-defense, safe storage and patriotic product areas that are promoted and sold using personal appearance, music, internet and television avenues. The Company’s products will be under the American Rebel Brand and imprinted.
Principles of Consolidation	Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company and its majority-owned subsidiary, American Rebel, Inc., incorporated in Nevada. All significant intercompany accounts and transactions have been eliminated.	Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company and its majority-owned subsidiary. All significant intercompany accounts and transactions have been eliminated.
Year end	Year end The Company’s year-end is December 31.	Year end The Company’s year-end is December 31.
Cash and cash equivalents	Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value.	Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value.
Inventory and Inventory Deposits	Inventory and Inventory Deposits Inventory consists of backpacks, jackets, safes and accessories manufactured to our design and held for resale and are carried at the lower of cost (First-in, First-out Method) or market value. The Company determines the estimate for the reserve for slow moving or obsolete inventories by regularly evaluating individual inventory levels, projected sales and current economic conditions. The Company also makes deposit payments on inventory to be manufactured that are carried separately until the goods are received into inventory.	Inventory and Inventory Deposits Inventory consists of safes, backpacks, jackets and accessories manufactured to our design and held for resale and are carried at the lower of cost (First-in, First-out Method) or market value. The Company determines the estimate for the reserve for slow moving or obsolete inventories by regularly evaluating individual inventory levels, projected sales and current economic conditions. The Company also makes deposit payments on inventory to be manufactured that are carried separately until the goods are received into inventory.
Fixed assets and depreciation	Fixed assets and depreciation Property and equipment are stated at cost net of accumulated depreciation. Additions and improvements are capitalized while ordinary maintenance and repair expenditures are charged to expense as incurred. Depreciation is recorded by the straight-line method over the estimated useful life of the asset, which ranges from five seven years	Fixed assets and depreciation Property and equipment are stated at cost net of accumulated depreciation. Additions and improvements are capitalized while ordinary maintenance and repair expenditures are charged to expense as incurred. Depreciation is recorded by the straight-line method over the estimated useful life of the asset, which ranges from five seven years
Revenue recognition	Revenue recognition In accordance with ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”), revenues are recognized when control of the promised goods or services is transferred to our clients, in an amount that reflects the consideration to which we expect to be entitled in exchange for those goods and services. To achieve this core principle, we apply the following five steps: ( 1) Identify the contract with a client; (2) Identify the performance obligations in the contract; (3) Determine the transaction price; (4) Allocate the transaction price to performance obligations in the contract; and (5) Recognize revenues when or as the company satisfies a performance obligation. These steps are met when as order is received, a price agreed, and the product shipped or delivered to that customer.	Revenue recognition In accordance with ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”), revenues are recognized when control of the promised goods or services is transferred to our clients, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods and services. To achieve this core principle, the Company applies the following five steps: 1) Identify the contract with a client; (2) Identify the performance obligations in the contract; (3) Determine the transaction price; (4) Allocate the transaction price to performance obligations in the contract; and (5) Recognize revenues when or as the company satisfies a performance obligation. The Company adopted this ASC on January 1, 2018. Although the new revenue standard is expected to have an immaterial impact, if any, on the Company’s ongoing net income, the Company did implement changes to our processes related to revenue recognition and the control activities within them.
Advertising costs	Advertising costs Advertising costs are expensed as incurred; Marketing costs which we consider to be advertising costs incurred were $ 80,970 and $ 46,340 for the three-month periods ended March 31, 2022, and 2021, respectively.	Advertising costs Advertising costs are expensed as incurred; Marketing costs incurred were $ 171,030 and $ 390,294 for the years ended December 31, 2021 and 2020, respectively.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of March 31, 2022, and December 31, 2021, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand. Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets. Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations. Level 3: If inputs from levels 1 and 2 are not available, the Financial Accounting Standards Board (the “FASB”) acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants.	Fair value of financial instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2021 and December 31, 2020, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short-term in nature and their carrying amounts approximate fair values or they are payable on demand. Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets. Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations. Level 3: If inputs from levels 1 and 2 are not available, the Financial Accounting Standards Board (the “FASB”) acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants.
Stock-based compensation	Stock-based compensation The Company records stock-based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50.	Stock-based compensation The Company records stock-based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50.
Earnings per share	Earnings per share The Company follows ASC Topic 260 to account for earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.	Earnings per share The Company follows ASC Topic 260 to account for earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of Common Stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when Common Stock equivalents, if any, are anti-dilutive they are not considered in the computation.
Income taxes	Income taxes The Company follows ASC Topic 740 for recording provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expense or benefit is based on the changes in the asset or liability for each period. If available evidence suggests that it is more likely than not that some portion or the entire deferred tax asset will not be realized, a valuation allowance is required to reduce the deferred tax asset to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income tax in the period of change. Deferred income tax may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by taxing authorities. As of March 31, 2022 and December 31, 2021, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months. The Company classifies tax-related penalties and net interest as income tax expense. For the three-month period ended March 31, 2022, and 2021, respectively, no income tax expense has been recorded. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.	Income taxes The Company follows ASC Topic 740 for recording provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expense or benefit is based on the changes in the asset or liability for each period. If available evidence suggests that it is more likely than not that some portion or the entire deferred tax asset will not be realized, a valuation allowance is required to reduce the deferred tax asset to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income tax in the period of change. Deferred income tax may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by taxing authorities. As of December 31, 2021 and December 31, 2020, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore this standard has not had a material effect on the Company. The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months. The Company classifies tax-related penalties and net interest as income tax expense. For the years ended December 31, 2021 and 2020, respectively, no income tax expense has been recorded.
Use of estimates		Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.
Right of Use Assets and Lease Liabilities	Right of Use Assets and Lease Liabilities In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The standard requires lessees to recognize almost all leases on the balance sheet as a Right-of-Use (“ROU”) asset and a lease liability and requires leases to be classified as either an operating or a finance type lease. The standard excludes leases of intangible assets or inventory. The standard became effective for the Company beginning January 1, 2019. The Company adopted ASC 842 using the modified retrospective approach, by applying the new standard to all leases existing at the date of initial application. Results and disclosure requirements for reporting periods beginning after January 1, 2019, are presented under ASC 842, while prior period amounts have not been adjusted and continue to be reported in accordance with our historical accounting under ASC 840. The Company elected the package of practical expedients permitted under the standard, which also allowed the Company to carry forward historical lease classifications. The Company also elected the practical expedient related to treating lease and non-lease components as a single lease component for all equipment leases as well as electing a policy exclusion permitting leases with an original lease term of less than one year to be excluded from the ROU assets and lease liabilities. Under ASC 842, the Company determines if an arrangement is a lease at inception. ROU assets and liabilities are recognized at commencement date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As most of the Company’s leases do not provide an implicit rate, the Company estimated the incremental borrowing rate in determining the present value of lease payments. The ROU asset also includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company’ lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating leases are included in operating lease Right-of-Use assets and operating lease liabilities, current and non-current, on the Company’s consolidated balance sheets.	Right of Use Assets and Lease Liabilities In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The standard requires lessees to recognize almost all leases on the balance sheet as a Right-of-Use (“ROU”) asset and a lease liability and requires leases to be classified as either an operating or a finance type lease. The standard excludes leases of intangible assets or inventory. The standard became effective for the Company beginning January 1, 2019. The Company adopted ASC 842 using the modified retrospective approach, by applying the new standard to all leases existing at the date of initial application. Results and disclosure requirements for reporting periods beginning after January 1, 2019 are presented under ASC 842, while prior period amounts have not been adjusted and continue to be reported in accordance with our historical accounting under ASC 840. The Company elected the package of practical expedients permitted under the standard, which also allowed the Company to carry forward historical lease classifications. The Company also elected the practical expedient related to treating lease and non-lease components as a single lease component for all equipment leases as well as electing a policy exclusion permitting leases with an original lease term of less than one year to be excluded from the ROU assets and lease liabilities. Under ASC 842, the Company determines if an arrangement is a lease at inception. ROU assets and liabilities are recognized at commencement date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As most of the Company’s leases do not provide an implicit rate, the Company estimated the incremental borrowing rate in determining the present value of lease payments. The ROU asset also includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company’ lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating leases are included in operating lease Right-of-Use assets and operating lease liabilities, current and non-current, on the Company’s consolidated balance sheets.
Recent pronouncements	Recent pronouncements The Company has implemented all new accounting pronouncements that are in effect and is evaluating any that may impact its financial statements. The Company does not believe that there are any new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.	Recent pronouncements The Company evaluated recent accounting pronouncements through December 31, 2021 and believes that none have a material effect on the Company’s financial statements.
Concentration Risk		Concentration Risk In 2021, the Company purchased a substantial portion (over 20 %) of inventory from two third-party vendors. As of December 31, 2021, the net amount due to the vendors (accounts payable and accrued expense) was $ 0 . Similarly, as of December 31, 2020, the net amount due to the vendors (accounts payable and accrued expenses) was also $ 0 . The loss of these manufacturing vendor relationships could have a material effect on the Company, but the Company believes there are numerous other suppliers that could be substituted should these suppliers become unavailable or non-competitive.
General	General American Rebel Holdings, Inc. (the “Company”) operates primarily as a designer and marketer of branded safes and personal security, self-defense products. Additionally, the Company designs and produces branded apparel and other accessories. The Company promotes and sells its products primarily through a growing network of dealers, in select regional retailers and local specialty safe, sporting goods, hunting and firearms stores, as well as online, including its website and e-commerce platforms such as Amazon.com. The information on our website does not constitute a part of this report.
Interim Financial Statements and Basis of Presentation	Interim Financial Statements and Basis of Presentation The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by the U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read along with the Annual Report filed on Form 10-K of the Company for the period ended December 31, 2021 and notes thereto contained.

INVENTORY AND DEPOSITS (Tables)

INVENTORY AND DEPOSITS (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY AND DEPOSITS	Inventory and deposits include the following: SCHEDULE OF INVENTORY AND DEPOSITS March 31, 2022 (unaudited) December 31, 2021 (audited) Inventory – Finished goods $ 643,495 $ 685,854 Inventory deposits 647,147 - Total Inventory and deposits $ 1,290,642 $ 685,854	Inventory and deposits include the following: SCHEDULE OF INVENTORY AND DEPOSITS December 31, 2021 December 31, 2020 Inventory - Finished goods $ 685,854 $ 681,709 Inventory deposits - 141,164 Total Inventory and deposits $ 685,854 $ 822,873

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment include the following: SCHEDULE OF PROPERTY AND EQUIPMENT March 31, 2022 (unaudited) December 31, 2021 (audited) Marketing equipment $ 32,261 $ 32,261 Vehicles 277,886 277,886 Property and equipment gross 310,147 310,147 Less: Accumulated depreciation (310,147 ) (309,247 ) Net property and equipment $ - $ 900	SCHEDULE OF PROPERTY AND EQUIPMENT 2021 2020 Property and equipment include the following: December 31, 2021 December 31, 2020 Marketing equipment $ 32,261 $ 32,261 Vehicles 277,886 277,886 Property and equipment gross 310,147 310,147 Less: Accumulated depreciation (309,247 ) (304,881 ) Net property and equipment $ 900 $ 5,266

NOTES PAYABLE - NON-RELATED P_2

NOTES PAYABLE - NON-RELATED PARTIES (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE TO NON-RELATED PARTIES	SCHEDULE OF NOTES PAYABLE TO NON-RELATED PARTIES March 31, December 31, 2022 2021 (unaudited) (audited) $ 8,662 $ 12,939 Loan secured by a tour bus, monthly payments of $ 1,426 12% $ 8,662 $ 12,939 Total recorded as current liability $ 8,662 $ 12,939	SCHEDULE OF NOTES PAYABLE TO NON-RELATED PARTIES December 31, December 31, 2021 2020 Loan secured by a tour bus 1,426 interest at 12 % per annum through January 2023 when the remaining balance is payable. $ 12,939 $ 15,649 Total recorded as current liability $ 12,939 $ 15,649

INCOME TAXES (Tables)

INCOME TAXES (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES	Components of net deferred tax asset, including a valuation allowance, are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES March 31, 2022 (unaudited) December 31, 2021 (audited) Deferred tax asset: Net operating loss carryforward $ 6,215,558 $ 5,663,628 Total deferred tax asset 6,215,558 5,663,628 Less: Valuation allowance (6,215,558 ) (5,663,628 ) Net deferred tax asset $ - $ -	Components of net deferred tax asset, including a valuation allowance, are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES   December 31, 2021 December 31, 2020 Deferred tax asset: - - Net operating loss carryforward $ 5,663,628 $ 4,382,850 Total deferred tax asset 5,663,628 4,382,850 Less: Valuation allowance (5,663,628 ) (4,382,850 ) Net deferred tax asset $ - $ -
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION	Reconciliation between the statutory rate and the effective tax rate for both periods and as of December 31, 2021: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION Federal statutory rate (21.0 )% State taxes, net of federal benefit (0.0 )% Change in valuation allowance 21.0 % Effective tax rate 0.0 %	Reconciliation between statutory rate and the effective tax rate for and as of December 31, 2021 and 2020: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION Federal statutory rate (21.0 )% State taxes, net of federal benefit (0.00 )% Change in valuation allowance 21.0 % Effective tax rate 0.0 %

WARRANTS AND OPTIONS (Tables)

WARRANTS AND OPTIONS (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Warrants And Options
SCHEDULE OF FAIR VALUE MEASUREMENT	SCHEDULE OF FAIR VALUE MEASUREMENT March 31, 2022 (unaudited) December 31, 2021 (audited) Stock Price $ 1.80 $ 5.68 Exercise Price $ 8.00 $ 8.00 Term (expected in years) 5.0 3.2 Volatility 148.26 % 203.44 % Annual Rate of Dividends 0.0 % 0.0 % Risk Free Rate 2.32 % 1.52 %	SCHEDULE OF FAIR VALUE MEASUREMENT December 31, 2021 December 31, 2020 Warrants outstanding, measurement input Stock Price $ 5.68 $ 8.32 Exercise Price $ 8.00 $ 20.80 Term (expected in years) 3.2 4.73 Volatility 203.44 % 259.2 % Annual Rate of Dividends 0.0 % 0.0 % Risk-Free Rate 1.52 % 0.18 %
SCHEDULE OF WARRANT ACTIVITY	The following table summarizes all warrant activity for the year ended December 31, 2021, and the three months ended March 31, 2022. SCHEDULE OF WARRANT ACTIVITY Shares Weighted-Average Exercise Price Per Share Remaining term Intrinsic value Outstanding and Exercisable at December 31, 2020 43,688 $ 20.80 3.48 years    - Granted 662,713 $ 8.00 2.95 years - Exercised - - Expired (4,625 ) - - - Outstanding and Exercisable at December 31, 2021 701,776 $ 8.80 2.95 years - Granted 2,909,639 $ 5.1875 5.00 years - Granted in Debt Conversion 377,484 $ 5.1875 5.00 Granted Prefunded 377,484 $ 0.01 5.00 Exercised - - - - Expired (938 ) - - - Outstanding and Exercisable at March 31, 2022 4,365,446 $ 5.05 4.22 years -	The following table summarizes all warrant activity for the years ended December 31, 2021, and 2020. SCHEDULE OF WARRANT ACTIVITY Shares Weighted-Average Exercise Share Remaining term Intrinsic value Outstanding and Exercisable at December 31, 2019 30,250 $ 48.80 .73 years - Granted 31,875 $ 9.60 4.75 years - Exercised - - - - Expired (18,438 ) - - - Outstanding and Exercisable at December 31, 2020 43,688 $ 20.80 3.73 years - Granted 662,713 $ 8.00 3.20 years - Exercised - - Expired (4,625 ) - - - Outstanding and Exercisable at December 31, 2021 701,776 $ 8.80 3.20 years -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE	SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE Year ended December 31, 2022 169,096 2023 76,628 2024 77,681 2025 78,755 2026 19,689 Total $ 421,848	SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE Year ended December 31, 2022 169,096 2022 169,096 2023 76,628 2024 77,681 2025 78,755 2026 19,689 Total $ 421,848

ORGANIZATION AND SUMMARY OF S_3

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Product Information [Line Items]
Entity date of incorporation	Dec. 15, 2014			Dec. 15, 2014
Offering Date				Dec. 11, 2015
Maketing costs			$ 171,030	$ 390,294
Entity state, country code	NV
Marketing and advertising costs	$ 80,970	$ 46,340	171,030	390,294
Income tax examination description	less than a 50% likelihood
Third Party Vendor [Member]
Product Information [Line Items]
Accounts payable			$ 0	$ 0
Supplier Concentration Risk [Member] | Purchased [Member] | Third Party Vendor [Member]
Product Information [Line Items]
Concentration risk percentage			20%
Minimum [Member]
Product Information [Line Items]
Estimated useful life	5 years			5 years
Maximum [Member]
Product Information [Line Items]
Estimated useful life	7 years			7 years
Twenty Six Investors [Member]
Product Information [Line Items]
Investors, price per share	$ 0.80			$ 0.80
Investment fair value	$ 60,000			$ 60,000
Common Stock [Member]
Product Information [Line Items]
Number of shares issuance by company	217,763		217,763
Number of cancellation of shares	112,500			112,500
Warrants to purchase shares	6,250
Warrant [Member]
Product Information [Line Items]
Number of shares issuance by company				6,250

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Oct. 31, 2021	Sep. 30, 2021	Aug. 31, 2021	Jul. 31, 2021	Jun. 21, 2021	Jun. 15, 2021	Jun. 14, 2021	Apr. 30, 2021	Nov. 30, 2020	Oct. 31, 2020	Jun. 30, 2020
Net income (loss)	$ 2,628,237	$ 927,615	$ 6,098,944	$ 5,981,082
Accumulated deficit	29,597,894		26,969,657	20,870,713
Working capital	$ 4,775,936		$ 4,171,277	$ 4,726,654
Warrants outstanding	4,365,446		701,776	43,688
Warrants exercise price			$ 8	$ 20.80	$ 8	$ 8	$ 8	$ 8			$ 8	$ 8	$ 80	$ 8	$ 8
Warrant [Member]
Warrants outstanding	700,838
Warrants exercise price	$ 8								$ 8	$ 8	$ 8
Warrant One [Member]
Warrants outstanding	3,287,123
Warrants exercise price	$ 2.01

SCHEDULE OF INVENTORY AND DEPOS

SCHEDULE OF INVENTORY AND DEPOSITS (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Inventory – Finished goods	$ 643,495	$ 685,854	$ 681,709
Inventory deposits	647,147		141,164
Total Inventory and deposits	$ 1,290,642	$ 685,854	$ 822,873

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property and equipment gross	$ 310,147	$ 310,147	$ 310,147
Less: Accumulated depreciation	(310,147)	(309,247)	(304,881)
Net property and equipment		900	5,266
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment gross	32,261	32,261	32,261
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment gross	$ 277,886	$ 277,886	$ 277,886

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 900	$ 1,613	$ 3,643	$ 61,724
Property and equipment, gross	310,147		310,147	310,147
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 277,886		$ 277,886	$ 277,886

RELATED PARTY NOTE PAYABLE AN_2

RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2016
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Loan amount						$ 277,886
Sole Officer And Director [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Proceeds from loans						$ 221,155
Long term debt			$ 0	$ 4,496
Repayments of debt			4,496
Charles A Ross Jr [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Officers compensation					$ 200,000
Shares Granted, Value, Share-Based Payment Arrangement, before Forfeiture			$ 393,490	$ 180,000
Chief Executive Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Officers compensation	$ 241,332	$ 45,000
President [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Officers compensation	$ 150,000	$ 30,000

SCHEDULE OF NOTES PAYABLE TO NO

SCHEDULE OF NOTES PAYABLE TO NON-RELATED PARTIES (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Short-Term Debt [Line Items]
Total recorded as current liability	$ 8,662	$ 12,939	$ 15,649
Loan 1 [Member]
Short-Term Debt [Line Items]
Total recorded as current liability		12,939	$ 15,649
Loans [Member]
Short-Term Debt [Line Items]
Total recorded as current liability	$ 8,662	$ 12,939

SCHEDULE OF NOTES PAYABLE TO _2

SCHEDULE OF NOTES PAYABLE TO NON-RELATED PARTIES (Details) (Parenthetical) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Loan 1 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Collateral			a tour bus
Sale Leaseback Transaction, Monthly Rental Payments				$ 1,426
Convertible Debenture 1 [Member]
Short-Term Debt [Line Items]
Debt interest rate				12%
Loans [Member]
Short-Term Debt [Line Items]
Monthly payment	$ 1,426	$ 1,426
Convertible Debenture [Member]
Short-Term Debt [Line Items]
Debt interest rate	12%	12%

NOTES PAYABLE - WORKING CAPIT_2

NOTES PAYABLE - WORKING CAPITAL (Details Narrative) - USD ($)						3 Months Ended		9 Months Ended	12 Months Ended
	Oct. 25, 2021	Sep. 30, 2021	Sep. 21, 2021	Sep. 08, 2021	Jan. 05, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Extinguishment of Debt [Line Items]
Stock issued during period, shares, new issues	13,393	1,563	1,250	431	3,875
Loss on extinguishment of debt						$ 1,376,756			$ 725,723	$ 916,204
Loss on extinguishment of debt						(1,376,756)			(725,723)	(916,204)
Secured Debt						$ 606,234			4,952,326
On July 62017 [Member]
Extinguishment of Debt [Line Items]
Long-Term Debt									$ 3,879,428	4,672,096
Notes Payable [Member]
Extinguishment of Debt [Line Items]
Debt instrument, face amount										$ 1,080,000
Stock Issued During Period, Shares, Other										121,250
Stock Issued During Period, Value, Other										$ 1,651,900
Secured Promissory Note [Member]
Extinguishment of Debt [Line Items]
Stock issued during period, shares, new issues									546,292
Issuance of warrants to purchase of stock									662,713
Amortization of debt discount									$ 1,261,695
Debt instrument, face amount									2,244,100
Fair value of shares incentives									1,437,432
Short Term Notes [Member]
Extinguishment of Debt [Line Items]
Debt instrument, face amount										1,080,000
Loss on extinguishment of debt									725,723	(916,242)
Debt converted amount									$ 1,713,904
Number of shares issued in conversion of accrued interest									96,336
Fair value of shares issued in conversion of accrued interest									$ 2,691,940
Loss on extinguishment of debt									$ (725,723)	916,242
Short-Term Debt [Member]
Extinguishment of Debt [Line Items]
Debt instrument, face amount		$ 60,000						$ 60,000
Short Term Debt One [Member]
Extinguishment of Debt [Line Items]
Debt instrument, face amount								1,950,224
Loss on extinguishment of debt								(1,376,756)
Repayments of short term debt								2,541,634
Loss on extinguishment of debt								1,376,756
Short Term Debt One [Member] | Common Stock [Member]
Extinguishment of Debt [Line Items]
Debt instrument, face amount								$ 2,803,632
Short-Term Debt [Member]
Extinguishment of Debt [Line Items]
Debt instrument, face amount										$ 2,869,171
Debt collateral										The notes are secured by a pledge of certain of the Company’s current inventory and the Chief Executive Officer’s personal guaranty.
Debt maturity date description										These short term working capital notes mature in 30-180 days.
Stock issued during period, shares, new issues										215,948
Issuance of warrants to purchase of stock										31,875
Stock options vested, fair value										$ 1,660,112
Amortization of debt discount										$ 1,411,203

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 6,215,558	$ 5,663,628	$ 4,382,850
Total deferred tax asset	6,215,558	5,663,628	4,382,850
Less: Valuation allowance	(6,215,558)	(5,663,628)	(4,382,850)
Net deferred tax asset

SCHEDULE OF EFFECTIVE INCOME TA

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal statutory rate	(21.00%)	(21.00%)
State taxes, net of federal benefit	(0.00%)	(0.00%)
Change in valuation allowance		21%
Effective tax rate	0%	0%
Change in valuation allowance	21%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 29,597,894	$ 26,969,657	$ 20,870,713
Deferred tax assets, valuation allowance	$ 6,215,558	$ 5,663,628	$ 4,382,850
Deferred tax assets, description	As a result, management determined it was more likely than not deferred tax assets will not be realized as of March 31, 2022, and December 31, 2021, and recognized 100% valuation allowance for each period.	As a result, management determined it was more likely than not deferred tax assets will not be realized as of December 31, 2021 and December 31, 2020 and recognized 100% valuation allowance for each period.

SHARE CAPITAL (Details Narrativ

SHARE CAPITAL (Details Narrative) - USD ($)																																				1 Months Ended					3 Months Ended		12 Months Ended
	Feb. 10, 2022	Feb. 07, 2022	Feb. 03, 2022	Dec. 02, 2021	Oct. 29, 2021	Oct. 25, 2021	Sep. 30, 2021	Sep. 21, 2021	Sep. 08, 2021	Aug. 30, 2021	Aug. 18, 2021	Aug. 12, 2021	Aug. 04, 2021	Aug. 03, 2021	Jul. 30, 2021	Jul. 29, 2021	Jul. 26, 2021	Jul. 25, 2021	Jul. 22, 2021	Jul. 21, 2021	Jun. 30, 2021	Jun. 29, 2021	Jun. 28, 2021	Jun. 21, 2021	Jun. 18, 2021	Jun. 15, 2021	Jun. 14, 2021	Jun. 11, 2021	Apr. 22, 2021	Apr. 20, 2021	Apr. 09, 2021	Mar. 10, 2021	Mar. 05, 2021	Jan. 12, 2021	Jan. 05, 2021	Oct. 31, 2020	Aug. 31, 2020	Jun. 30, 2020	May 31, 2020	Feb. 28, 2020	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Oct. 31, 2021	Aug. 31, 2021	Jul. 31, 2021	Jun. 12, 2021	Apr. 30, 2021	Mar. 04, 2021	Nov. 30, 2020
Class of Stock [Line Items]
Common stock, shares authorized																																									600,000,000		600,000,000	600,000,000
Common stock, par value																																									$ 0.001		$ 0.001	$ 0.001
Preferred stock, shares authorized																																									10,000,000		10,000,000	10,000,000
Preferred stock, par value																																									$ 0.001		$ 0.001	$ 0.001
Number of common shares issued						13,393	1,563	1,250	431																										3,875
Fair value of common shares issued																																									$ 9,038,456	$ 150,000	$ 225,000
Warrants expiration period							5 years																				3 years									5 years		3 years							3 years	3 years	3 years		5 years		2 years
Number of warrants issued							191,667																				6,250									31,250		399,574							13,393	9,375	23,705		25,000		625
Number of convertible securities issued																			16,250			16,000		50,000		57,143	42,658		25,000
Fair value of convertible securities issued																													$ 100,688
Loss on extinguishment of debt																																									$ (1,376,756)		$ (725,723)	$ (916,204)
Shares issued price, per share																	$ 7					$ 7	$ 7	$ 7	$ 7	$ 7	$ 7					$ 4.80			$ 4.80
Number of shares issued for services				1,250																												3,991
Exercise price of warrants							$ 8																				$ 8									$ 8		$ 8					$ 8	$ 20.80	$ 8	$ 8	$ 8		$ 8		$ 80
Repayments of notes payable																													151,688
Notes payable																													$ 50,000
Number of stock sold																	7,500						5,000		28,572		5,000	10,000
Stock price per share																											$ 7
Number of stock increased during the period																	350,000	250,000
Common stock, shares, issued																																									4,741,321		1,597,370	910,100
Common stock, shares, outstanding																																									4,741,321		1,597,370	910,100
Stockholders reverse stock split description		On February 7, 2022, the Company effectuated a reverse split of its issued and outstanding shares of common stock at a ratio of 1-for-80. The share numbers and pricing information in this quarterly report are adjusted to reflect the reverse stock split.
Two Thousand Twenty One Long Term Incentive Plan [Member]
Class of Stock [Line Items]
Number of shares issued for services				6,250	6,250								9,416	9,416	9,416
Note Warrant [Member]
Class of Stock [Line Items]
Shares issued price, per share																					$ 7
Number of stock sold																					15,000
Note Warrant One [Member]
Class of Stock [Line Items]
Shares issued price, per share																					$ 7
Number of stock sold																					7,143
Warrant [Member]
Class of Stock [Line Items]
Warrants expiration period																								3 years		3 years	3 years
Number of warrants issued																								62,500		71,429	53,322
Exercise price of warrants																								$ 8		$ 8	$ 8														$ 8
Warrant One [Member]
Class of Stock [Line Items]
Exercise price of warrants																																									$ 2.01
Common Stock [Member]
Class of Stock [Line Items]
Number of common shares issued																																									2,658,630	31,250	44,643
Fair value of common shares issued																																									$ 2,659	$ 31	$ 45
Debt conversion, converted instrument, shares issued			186,067
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Number of convertible securities issued																						16,000		50,000		57,143	42,658
Number of stock sold																	7,500						5,000		28,572		5,000	10,000
Number of conversion shares issued				23,705							53,322					10,000
Common stock, shares, issued																																									75,143		276,501
Common stock, shares, outstanding																																									75,143		276,501
Cconversion of stock			201,358
Series B Preferred Stock [Member] | Note Warrant [Member]
Class of Stock [Line Items]
Number of stock sold																					15,000
Series B Preferred Stock [Member] | Note Warrant One [Member]
Class of Stock [Line Items]
Number of stock sold																					7,143
Common Stock [Member]
Class of Stock [Line Items]
Cconversion of stock			251,698
Service [Member]
Class of Stock [Line Items]
Number of shares issued for services																														1,875
Accredited Investor [Member]
Class of Stock [Line Items]
Warrants expiration period						3 years																																										3 years
Number of warrants issued						13,393																																										12,500
Fair value of warrants outstanding						$ 75,000
Exercise price of warrants						$ 8																																										$ 8
Accredited Investor [Member] | Warrant [Member]
Class of Stock [Line Items]
Warrants expiration period																					3 years		3 years		3 years
Number of warrants issued																					18,750	20,000	6,250		35,715
Exercise price of warrants																					$ 8	$ 8	$ 8		$ 8
Accredited Investor [Member] | Warrant One [Member]
Class of Stock [Line Items]
Warrants expiration period																					3 years
Number of warrants issued																					8,929
Exercise price of warrants																					$ 8
Subscription Agreement [Member]
Class of Stock [Line Items]
Number of common shares issued																																	20,833	10,417
Shares issued price, per share																																	$ 4.80	$ 4.80
Proceeds from equity investment																																	$ 100,000	$ 50,000
Subscription Agreement [Member] | Accredited Investor [Member]
Class of Stock [Line Items]
Warrants expiration period																	3 years
Number of warrants issued																	9,375
Exercise price of warrants																	$ 8
Two Employment Agreements [Member]
Class of Stock [Line Items]
Number of common shares issued																															109,375
Two Employment Agreements [Member] | Chief Executive Officer And President [Member]
Class of Stock [Line Items]
Number of common shares issued																															100,000
Subscription Arrangement [Member] | Common Stock [Member]
Class of Stock [Line Items]
Stock price per share	$ 4.15
Equity method investment received	$ 10,500,000
Shares purchased	2,530,121
Short Term Loans [Member]
Class of Stock [Line Items]
Number of common shares issued																																												215,948
Warrants expiration period																																												5 years
Number of warrants issued																																												31,250
Fair value of warrants outstanding																																												$ 1,881,761
Amortization of debt discount																																												$ 1,411,203
Short Term Notes [Member]
Class of Stock [Line Items]
Number of convertible securities issued																																												121,250
Debt conversion face value																																												$ 1,080,000
Fair value of convertible securities issued																																												1,651,900
Loss on extinguishment of debt																																											$ (725,723)	916,242
One Year Promissory Note [Member]
Class of Stock [Line Items]
Debt face amount																																																		$ 50,000
Debt interest percentage																																																		12%
Shares issued																																																		7,500
Notes Payable [Member]
Class of Stock [Line Items]
Debt conversion face value																																												$ 1,080,000
Shares issued																																3,500
Notes Payable One [Member]
Class of Stock [Line Items]
Shares issued																																3,875
Bridge Loan [Member] | Ronald A Smith [Member]
Class of Stock [Line Items]
Number of warrants issued																															25,000
Debt face amount																															$ 1,000,000
Exercise price of warrants																															$ 8
Outstanding Note [Member]
Class of Stock [Line Items]
Number of common shares issued					14,750				3,875	3,750		3,875
Number of convertible securities issued																				15,250		8,000				75,143
Shares issued price, per share																						$ 7				$ 7
Outstanding Note [Member] | Warrant [Member]
Class of Stock [Line Items]
Warrants expiration period																						3 years				3 years
Number of warrants issued																						10,000				93,929
Exercise price of warrants																						$ 8				$ 8
Outstanding Note [Member] | Series B Preferred Stock [Member]
Class of Stock [Line Items]
Number of convertible securities issued																						8,000				75,143
Note One [Member]
Class of Stock [Line Items]
Number of common shares issued								6,250
Outstanding Notes [Member]
Class of Stock [Line Items]
Number of common shares issued				44,125						34,492
Three Outstanding Notes [Member]
Class of Stock [Line Items]
Number of convertible securities issued										18,878
Professional And Consulting Fees [Member]
Class of Stock [Line Items]
Number of common shares issued																																								15,000				33,750
Fair value of common shares issued																																								$ 240,000				$ 375,000
Consulting Fees And Interest Expense [Member]
Class of Stock [Line Items]
Number of common shares issued																																				80,125	4,839,871	10,125	875
Fair value of common shares issued																																				$ 553,820	$ 489,462	$ 95,000	$ 7,000

SCHEDULE OF FAIR VALUE MEASUREM

SCHEDULE OF FAIR VALUE MEASUREMENT (Details)

Mar. 31, 2022

Dec. 31, 2021 $ / shares

Oct. 31, 2021 $ / shares

Sep. 30, 2021 $ / shares

Aug. 31, 2021 $ / shares

Jul. 31, 2021 $ / shares

Jun. 14, 2021 $ / shares

Apr. 30, 2021 $ / shares

Dec. 31, 2020 $ / shares

Nov. 30, 2020 $ / shares

Oct. 31, 2020 $ / shares

Jun. 30, 2020 $ / shares

Fair Value Measurement Inputs and Valuation Techniques [Line Items]

Exercise Price

$ 8

$ 8

$ 8

$ 8

$ 8

$ 8

$ 8

$ 20.80

$ 80

$ 8

$ 8

Term (expected in years)

3 years

5 years

3 years

3 years

3 years

5 years

2 years

5 years

3 years

Measurement Input, Share Price [Member]

Fair Value Measurement Inputs and Valuation Techniques [Line Items]

Risk Free Rate

1.80

5.68

8.32

Measurement Input, Expected Term [Member]

Fair Value Measurement Inputs and Valuation Techniques [Line Items]

Risk Free Rate

3.2

4.73

Term (expected in years)

5 years

3 years 2 months 12 days

Measurement Input, Price Volatility [Member]

Fair Value Measurement Inputs and Valuation Techniques [Line Items]

Risk Free Rate

148.26

203.44

259.2

Measurement Input, Expected Dividend Rate [Member]

Fair Value Measurement Inputs and Valuation Techniques [Line Items]

Risk Free Rate

0

0

0

Measurement Input, Risk Free Interest Rate [Member]

Fair Value Measurement Inputs and Valuation Techniques [Line Items]

Risk Free Rate

2.32

1.52

0.18

Measurement Input, Exercise Price [Member]

Fair Value Measurement Inputs and Valuation Techniques [Line Items]

Risk Free Rate

8

8

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Warrants And Options
Outstanding and Exercisable - Beginning	701,776	43,688	30,250
Weighted-Average Exercise Price Per Share - Beinning	$ 8.80	$ 20.80	$ 48.80
Remaining term - Beinning	4 years 2 months 19 days	2 years 11 months 12 days	3 years 5 months 23 days	8 months 23 days
Intrinsic value - Beginning
Granted, shares		662,713	31,875
Weighted-Average Exercise Price Per Share, Granted		$ 8	$ 9.60
Remaining term - Granted	5 years	2 years 11 months 12 days	4 years 9 months
Exercised
Weighted-Average Exercise Price Per Share - Exercised
Expired, shares		(4,625)	(18,438)
Weighted-Average Exercise Price Per Share, Expired
Remaining term - End		3 years 2 months 12 days	3 years 8 months 23 days
Remaining term - Granted		3 years 2 months 12 days
Outstanding and Exercisable - End		701,776	43,688	30,250
Weighted-Average Exercise Price Per Share - End		$ 8.80	$ 20.80	$ 48.80
Intrinsic value - Ending
Outstanding and Exercisable - Beginning	701,776	43,688
Weighted-Average Exercise Price Per Share - Outstanding and Exercisable Beginning	$ 8.80	$ 20.80
Intrinsic value - Beginning
Granted	2,909,639	662,713
Weighted-Average Exercise Price Per Share - Granted	$ 5.1875	$ 8
Intrinsic value - Granted
Intrinsic value - Exercised
Expired	(938)	(4,625)
Weighted-Average Exercise Price Per Share - Expired
Intrinsic value - Expired
Granted in Debt Conversion	377,484
Weighted-Average Exercise Price Per Share - Granted in Debt Conversion	$ 5.1875
Granted in Debt Conversion Weighted Average Remaining Contractual Term	5 years
Granted Prefunded	377,484
Granted Prefunded Weighted Average Exercise Price	$ 0.01
Granted Prefunded Weighted Average Remaining Contractual Term	5 years
Weighted-Average Exercise Price Per Share, Exercised
Outstanding and Exercisable - Ending	4,365,446	701,776	43,688
Weighted-Average Exercise Price Per Share - Outstanding and Exercisable Ending	$ 5.05	$ 8.80	$ 20.80
Intrinsic value - Ending

WARRANTS AND OPTIONS (Details N

WARRANTS AND OPTIONS (Details Narrative) - $ / shares	Mar. 31, 2022	Dec. 31, 2021	Oct. 31, 2021	Sep. 30, 2021	Aug. 31, 2021	Jul. 31, 2021	Jun. 14, 2021	Apr. 30, 2021	Dec. 31, 2020	Nov. 30, 2020	Oct. 31, 2020	Jun. 30, 2020
Warrants And Options
Warrants and rights outstanding, term			3 years	5 years	3 years	3 years	3 years	5 years		2 years	5 years	3 years
Number of warrants issued			13,393	191,667	9,375	23,705	6,250	25,000		625	31,250	399,574
Exercise price of warrants		$ 8	$ 8	$ 8	$ 8	$ 8	$ 8	$ 8	$ 20.80	$ 80	$ 8	$ 8
Warrants issued and outstanding	4,365,446	701,776							43,688

SCHEDULE OF FUTURE MINIMUM RENT

SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Remainder of fiscal year	$ 169,096
Year one	76,628	$ 169,096
Year two	77,681	76,628
Year three	78,755	77,681
Year four	19,689	78,755
Year five		19,689
Total	$ 421,848	$ 421,848

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Rent expense	$ 35,615	$ 35,615	$ 179,589	$ 159,120

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)

1 Months Ended

Apr. 06, 2022 USD ($) ft²

Feb. 09, 2022 USD ($) $ / shares shares

Feb. 03, 2022 shares

Feb. 02, 2022 USD ($)

Jul. 26, 2021 shares

Jul. 22, 2021 shares

Jun. 29, 2021 shares

Jun. 28, 2021 shares

Jun. 21, 2021 shares

Jun. 18, 2021 shares

Jun. 15, 2021 shares

Jun. 14, 2021 $ / shares shares

Jun. 11, 2021 shares

Apr. 22, 2021 USD ($) shares

Feb. 28, 2022 USD ($)

Mar. 30, 2022 USD ($)

Dec. 31, 2021 $ / shares

Oct. 31, 2021 $ / shares

Sep. 30, 2021 $ / shares

Aug. 31, 2021 $ / shares

Jul. 31, 2021 $ / shares

Apr. 30, 2021 $ / shares

Dec. 31, 2020 $ / shares

Nov. 30, 2020 $ / shares

Oct. 31, 2020 $ / shares

Jun. 30, 2020 $ / shares

Subsequent Event [Line Items]

Number of convertible securities issued | shares

16,250

16,000

50,000

57,143

42,658

25,000

Number of shares issued on offering | shares

7,500

5,000

28,572

5,000

10,000

Sale of stock, price per share | $ / shares

$ 7

Warrants expiration period

3 years

3 years

5 years

3 years

3 years

5 years

2 years

5 years

3 years

Warrants exercise price | $ / shares

$ 8

$ 8

$ 8

$ 8

$ 8

$ 8

$ 8

$ 20.80

$ 80

$ 8

$ 8

Repayments of notes payable | $

$ 151,688

Subsequent Event [Member]

Subsequent Event [Line Items]

Consulting agreement term

1 year

Long-Term Line of Credit | $

$ 250,000

Subsequent Event [Member] | Public Offering [Member]

Subsequent Event [Line Items]

Number of shares issued on offering | shares

2,530,121

Sale of stock, price per share | $ / shares

$ 4.15

Proceeds from initial public offering | $

$ 10,500,000

Warrants expiration period

5 years

Warrants exercise price | $ / shares

$ 2.01

Subsequent Event [Member] | Two Outstanding Notes [Member]

Subsequent Event [Line Items]

Number of convertible securities issued | shares

186,067

Subsequent Event [Member] | Promissory Note [Member]

Subsequent Event [Line Items]

Repayments of notes payable | $

$ 2,562,122

Subsequent Event [Member] | Series B Convertible Preferred [Member]

Subsequent Event [Line Items]

Numnber of convertible shares issued | shares

201,358

Subsequent Event [Member] | Common Stock [Member]

Subsequent Event [Line Items]

Numnber of convertible shares issued | shares

251,698

Subsequent Event [Member] | Consulting Agreement [Member]

Subsequent Event [Line Items]

General business development services amount | $

$ 40,000

Subsequent Event [Member] | Two Year Lease Agreement [Member] | Nashville [Member]

Subsequent Event [Line Items]

Office space | ft²

1,750

Lease cost | $

$ 4,750