American Rebel (AREB) 10-Q 14 Aug 24 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2024	Aug. 14, 2024
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-41267
Entity Registrant Name	AMERICAN REBEL HOLDINGS, INC.
Entity Central Index Key	0001648087
Entity Tax Identification Number	47-3892903
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	5115 Maryland Way
Entity Address, Address Line Two	Suite 303
Entity Address, City or Town	Brentwood
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37027
City Area Code	(833)
Local Phone Number	267-3235
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		8,406,729
Common Stock [Member]
Title of 12(b) Security	Common Stock
Trading Symbol	AREB
Security Exchange Name	NASDAQ
Common stock purchase warrants [Member]
Title of 12(b) Security	Common Stock Purchase Warrants
Trading Symbol	AREBW
Security Exchange Name	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
CURRENT ASSETS:
Cash and cash equivalents	$ 452,785	$ 1,147,696
Accounts receivable	2,143,808	2,816,541
Prepaid expense	191,605	190,933
Inventory	6,357,118	5,787,993
Inventory deposits	315,084	315,083
Total Current Assets	9,460,400	10,258,246
Property and Equipment, net	310,776	360,495
OTHER ASSETS:
Lease deposits and other	78,954	83,400
Right-of-use lease assets	1,312,831	1,946,567
Goodwill	2,000,000	2,000,000
Total Other Assets	3,391,785	4,029,967
TOTAL ASSETS	13,162,961	14,648,708
CURRENT LIABILITIES:
Accounts payable and other payables	2,452,588	1,978,768
Accrued expenses	413,160	271,076
Loans – Working capital	3,731,790	1,954,214
Line of credit	1,992,129	1,456,929
Right-of-use lease liabilities, current	791,222	1,039,081
Total Current Liabilities	10,121,682	6,745,400
Right-of-use lease liabilities, long-term	521,609	907,486
TOTAL LIABILITIES	10,643,291	7,652,886
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred stock value
Common Stock, $0.001 par value; 600,000,000 shares authorized; 5,879,920 issued and outstanding at June 30, 2024 and December 31, 2023	5,880	5,880
Additional paid in capital	55,681,333	52,203,336
Accumulated deficit	(53,167,876)	(45,213,594)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	2,519,670	6,995,822
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	13,162,961	14,648,708
Series A Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred stock value	125	125
Series B Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred stock value	75	75
Series D Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred stock value	133
Officer [Member]
CURRENT LIABILITIES:
Loan – Director – related party	260,793	45,332
Director [Member]
CURRENT LIABILITIES:
Loan – Director – related party	$ 480,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2024	May 10, 2024	Dec. 31, 2023
Preferred stock, par value	$ 0.001		$ 0.001
Preferred stock, shares authorized	10,000,000		10,000,000
Preferred stock, shares issued	333,000		200,000
Preferred stock, shares outstanding	333,000		200,000
Common stock, par value	$ 0.001		$ 0.001
Common stock, shares authorized	600,000,000		600,000,000
Common stock, shares issued	5,879,920		5,879,920
Common stock, shares outstanding	5,879,920		5,879,920
Series A Preferred Stock [Member]
Preferred stock, shares authorized	150,000		150,000
Preferred stock, shares issued	125,000		125,000
Preferred stock, shares outstanding	125,000		125,000
Series B Preferred Stock [Member]
Preferred stock, shares authorized	350,000		350,000
Preferred stock, shares issued	75,143		75,143
Preferred stock, shares outstanding	75,143		75,143
Series D Preferred Stock [Member]
Preferred stock, par value		$ 0.001
Preferred stock, shares authorized	500,000	2,500,000	500,000
Preferred stock, shares issued	133,334
Preferred stock, shares outstanding	133,334

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Revenue	$ 3,255,393	$ 3,670,571	$ 7,299,230	$ 8,072,670
Cost of goods sold	3,224,738	2,982,688	6,427,252	5,774,014
Gross margin	30,655	687,883	871,978	2,298,656
Expenses:
Consulting/payroll and other costs	445,166	828,520	997,079	1,684,846
Compensation expense – officers – related party	212,500	102,985	425,000	191,258
Compensation expense – officers – deferred comp – related party	1,344,125		2,478,125
Rental expense, warehousing, outlet expense	80,515	275,474	232,181	502,134
Product development costs	337,771		436,400	16,495
Marketing and brand development costs	299,655	172,617	564,710	425,342
Administrative and other	1,228,163	833,851	1,908,677	1,195,000
Depreciation and amortization expense	30,681	25,275	54,996	54,365
Operating expense	3,978,576	2,238,722	7,097,168	4,069,440
Operating income (loss)	(3,947,921)	(1,550,839)	(6,225,190)	(1,770,784)
Other Income (Expense)
Interest expense, net	(1,055,282)	(148,437)	(1,479,141)	(155,547)
Interest income	199		711
Employee retention credit funds, net of costs to collect		1,107,672		1,107,672
Gain/(loss) on settlement of debt instrument	(250,000)		(250,000)
Gain/(loss) on sale of equipment		1,400	(662)	1,400
Nonoperating income (expense)	(1,305,083)	960,635	(1,729,092)	953,525
Net income (loss) before income tax provision	(5,253,004)	(590,204)	(7,954,282)	(817,259)
Provision for income tax
Net income (loss)	$ (5,253,004)	$ (590,204)	$ (7,954,282)	$ (817,259)
Basic income (loss) per share	$ (0.89)	$ (0.87)	$ (1.35)	$ (1.21)
Diluted income (loss) per share	$ (0.89)	$ (0.87)	$ (1.35)	$ (1.21)
Weighted average common shares outstanding - basic	5,879,920	679,000	5,879,920	678,000
Weighted average common shares outstanding - diluted	5,879,920	679,000	5,879,920	678,000

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Equity/(Deficit) (Unaudited) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 677	$ 175	$ 45,465,077	$ (34,112,810)	$ 11,353,119
Balance, shares at Dec. 31, 2022	677,221
Sale of common stock	$ 72		312,380		312,452
Sale of common stock, shares	71,499
Sale of 615,000 pre-funded common stock warrants $4.36 per share, exercise price of $0.01 per share			2,681,400		2,681,400
Pre-funded common stock warrant offering costs and fees			(529,324)		(529,324)
Effect of reverse stock split – round lot shares of 2,093,591	$ 2,094
Effect of reverse stock split round lot shares, shares	2,093,591
Post quarter effectuation of round lot share issuance	$ (2,094)
Post quarter effectuation of round lot share issuance, shares	(2,093,591)
Net loss				(817,259)	(817,259)
Balance at Jun. 30, 2023	$ 749	175	47,929,533	(34,930,069)	13,000,388
Balance, shares at Jun. 30, 2023	748,720
Balance at Mar. 31, 2023	$ 677	175	45,465,077	(34,339,865)	11,126,064
Balance, shares at Mar. 31, 2023	677,221
Sale of common stock	$ 72		312,380		312,452
Sale of common stock, shares	71,499
Sale of 615,000 pre-funded common stock warrants $4.36 per share, exercise price of $0.01 per share			2,681,400		2,681,400
Pre-funded common stock warrant offering costs and fees			(529,324)		(529,324)
Effect of reverse stock split – round lot shares of 2,093,591	$ 2,094
Effect of reverse stock split round lot shares, shares	2,093,591
Post quarter effectuation of round lot share issuance	$ (2,094)
Post quarter effectuation of round lot share issuance, shares	(2,093,591)
Net loss				(590,204)	(590,204)
Balance at Jun. 30, 2023	$ 749	175	47,929,533	(34,930,069)	13,000,388
Balance, shares at Jun. 30, 2023	748,720
Balance at Dec. 31, 2023	$ 5,880	200	52,203,336	(45,213,594)	6,995,822
Balance, shares at Dec. 31, 2023	5,879,920
Net loss				(7,954,282)	(7,954,282)
Compensation component of vested and non-vested common stock equivalents attributable to Series A preferred stock – three (3) related parties			2,478,125		2,478,125
Issuance of Series D preferred stock through the settlement and conversion of an original Revenue Interest Purchase note payable of $500,000 and $250,005 in accrued interest and $250,000 premium payment as inducement to settle		133	999,872		1,000,005
Balance at Jun. 30, 2024	$ 5,880	333	55,681,333	(53,167,876)	2,519,670
Balance, shares at Jun. 30, 2024	5,879,920
Balance at Mar. 31, 2024	$ 5,880	200	53,337,336	(47,914,872)	5,428,544
Balance, shares at Mar. 31, 2024	5,879,920
Net loss				(5,253,004)	(5,253,004)
Compensation component of vested and non-vested common stock equivalents attributable to Series A preferred stock – three (3) related parties			1,344,125		1,344,125
Issuance of Series D preferred stock through the settlement and conversion of an original Revenue Interest Purchase note payable of $500,000 and $250,005 in accrued interest and $250,000 premium payment as inducement to settle		133	999,872		1,000,005
Balance at Jun. 30, 2024	$ 5,880	$ 333	$ 55,681,333	$ (53,167,876)	$ 2,519,670
Balance, shares at Jun. 30, 2024	5,879,920

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Stockholders' Equity/(Deficit) (Unaudited) (Parenthetical) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Reverse stock split minnimum round slot, shares		2,093,591		2,093,591
Revenue interest purchase note payable	$ 500,000		$ 500,000
Accrued interest	250,005		250,005
Premium payment	$ 250,000		$ 250,000
Prefunded Common Stock Warrants [Member]
Number of shares issued		615,000		615,000
Pre-funded stock price per share		$ 4.36		$ 4.36
Warrants exercise price per share		$ 0.01		$ 0.01

Condensed Consolidated Statem_4

Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
CASH FLOW FROM OPERATING ACTIVITIES:
Net income (loss)	$ (7,954,282)	$ (817,259)
Depreciation and amortization	54,996	54,365
(Gain)/loss on sale of equipment	662	(1,400)
Loss on settlement of debt	250,000
Settlement of revenue interest purchase note through the issuance of preferred stock	750,005
Recognition of deferred compensation attributable to convertibility of Series A preferred stock issued to three (3) related parties	2,478,125
Adjustments to reconcile net loss to cash (used in) operating activities:
Accounts receivable	672,733	(368,993)
Prepaid expenses	3,774	46,756
Inventory, deposits and other	(569,126)	(1,153,758)
Accounts payable	473,820	(234,630)
Accrued expenses	142,084
Net Cash (Used in) Operating Activities	(3,697,209)	(2,474,919)
CASH FLOW FROM INVESTING ACTIVITIES:
Disposition/(purchase) of fixed assets, net	(5,939)	1,402
Net Cash Provided by Investing Activities	(5,939)	1,402
CASH FLOW FROM FINANCING ACTIVITIES:
Proceeds from the sale of common stock, net of offering costs		312,452
Proceeds from the sale of prefunded warrants, net of offering costs		2,152,076
Proceeds from initial drawdown of line of credit		1,700,000
Proceeds from line of credit, net of payments	535,200	(340,317)
Proceeds from loans – officer - related parties, net	215,461	146,000
Proceeds from loan – director - related party, net	400,000
Proceeds from working capital loans	2,091,503	1,000,000
Principal payments on working capital loans	(233,927)	(120,195)
Net Cash Provided by Financing Activities	3,008,237	4,850,016
CHANGE IN CASH	(694,911)	2,376,499
CASH AT BEGINNING OF PERIOD	1,147,696	356,754
CASH AT END OF PERIOD	452,785	2,733,253
Cash paid for:
Interest	281,666	156,252
Income taxes
Non-cash investing and financing activities:
Note payable principal and interest associated with revenue interest purchase conversion - Series D preferred stock	1,000,005
Notes payable - related party principal increase from assessed interest obligations	80,000
Notes payable principal increase from assessed interest obligations	$ 1,189,795

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization The Company was incorporated on December 15, 2014 Nature of Operations The Company develops and sells branded products in the beverage, self-defense, safe storage and other patriotic product areas using a wholesale distribution network, utilizing personal appearances, musical venue performances, as well e-commerce and television. The Company’s products are marketed under the American Rebel Brand and are proudly imprinted with such branding. Through its “Champion Entities” (which consists of Champion Safe Co., Inc., Superior Safe, LLC, Safe Guard Security Products, LLC, and Champion Safe De Mexico, S.A. de C.V.) the Company promotes and sells its safe and storage products through a growing network of dealers, in select regional retailers and local specialty safe, sporting goods, hunting and firearms retail outlets, as well as through online avenues, including website and e-commerce platforms. The Company sells its products under the Champion Safe Co., Superior Safe Company and Safe Guard Safe Co. brands as well as the American Rebel Brand. On August 9, 2023, the Company entered into a Master Brewing Agreement (the “Brewing Agreement”) with Associated Brewing Company, a Minnesota limited liability company (“Associated Brewing”). Under the terms of the Brewing Agreement, Associated Brewing has been appointed as the exclusive producer and seller of American Rebel branded spirits, with the initial product being the American Rebel Light Beer (“American Rebel Beer”). We established American Rebel Beverages, LLC as a wholly-owned subsidiary to hold our licenses with respect to the beer business. American Rebel Beer launched regionally in 2024. To varying degrees, the development of geopolitical conflicts, supply chain disruptions, government actions to slow rapid inflation in recent years and predictable sales cycles have produced varying effects on our business. The economic effects from these events over the long term cannot be reasonably estimated at this time. Accordingly, estimates used in the preparation of our financial statements, including those associated with the evaluation of certain long-lived assets, goodwill and other intangible assets for impairment, expected credit losses on amounts owed to us (through accounts receivable) and the estimations of certain losses assumed under warranty and other liability contracts, may be subject to significant adjustments in future periods. 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 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, 2023, and notes thereto contained, filed on April 12, 2024. Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, American Rebel, Inc., American Rebel Beverages, LLC, and the Champion Entities. 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 beer, backpacks, jackets, safes, other storage products and accessories manufactured to our design and held for resale and are carried at the lower of cost (First-in, First-out Method) or net realizable value. The Company determines an estimate for the reserve of slow moving or obsolete inventories by regularly evaluating individual inventory levels, projected sales and current economic conditions. The Company makes deposit payments on certain inventory to be manufactured that are carried separately until the manufactured 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 using the straight-line method over the estimated useful life of the asset, which ranges from five seven years Revenue Recognition In accordance with Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers, 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 an order is received, a price is agreed to, and the product is shipped or delivered to that customer. The following table sets forth the approximate percentage of revenue by primary category: SCHEDULE OF REVENUE PERCENTAGE Percentage of revenue 2024 2023 2024 2023 For the three months ended June 30, For the six months ended June 30, Percentage of revenue 2024 2023 2024 2023 Safes 98.7 % 98.8 % 99.2 % 98.6 % Soft goods 0.6 % 1.2 % 0.5 % 1.4 % Beverages 0.7 % 0.0 % 0.3 % 0.0 % Total 100 % 100 % 100 % 100 % Accounts receivable totaled $ 2,143,808 and $ 2,816,541 as of June 30, 2024 and December 31, 2023, respectively. The carrying amount of accounts receivables is reduced by a valuation allowance for expected credit losses, as necessary, that reflects management’s best estimate of the amount that will not be collected. This estimation takes into consideration historical experience, current conditions and, as applicable, reasonable supportable forecasts. Actual results could vary from the estimate. Accounts are charged against the allowance when management deems them to be uncollectible. The allowance for doubtful accounts was not material as of June 30, 2024 and December 31, 2023. Advertising Costs Advertising costs are expensed as incurred; Marketing costs which we consider to be advertising costs incurred were $ 299,655 172,617 564,710 425,342 Convertible Promissory Notes The Company accounts for convertible promissory notes under ASC Topic 815, Derivatives and Hedging (“ASC 815”). Under ASC 815-15-25, the election can be made at the inception of a financial instrument to account for the instrument under the fair value option under ASC 815. The Company has not made any such elections for its promissory notes that may be convertible in the event of default (see Note 7 – Notes Payable – Working Capital). Using fair value option, the convertible promissory note would be required to be recorded at its initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the notes are recognized as non-cash change in the fair value of the convertible promissory note in the condensed consolidated statements of operations. The fair value of the option to convert into common stock would be valued utilizing either the Monte Carlo model or Black Scholes pricing model. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the condensed consolidated statement of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the condensed consolidated balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of June 30, 2024, and December 31, 2023, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, accounts receivable, and accounts payable, and the line of credit. 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. Fair value is defined as the exchange value that would be received on the measurement date to sell an asset or to value the amount paid to transfer a liability in the principal or most advantageous market available to the entity in an orderly transaction between market participants. The three levels of the fair value hierarchy are as follows: Level 1: Inputs are unadjusted quoted market prices in active markets for identical assets or liabilities that the entity has the ability to access at the measurement date. Level 1 inputs provide the most reliable measure of fair value as of the measurement date. Level 2: Inputs are based on significant observable inputs, including unadjusted quoted market prices for similar assets and liabilities in active markets, unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability. Level 3: Inputs are significant unobservable inputs for the asset or liability. The level of the fair value hierarchy within which the fair value measurement in its entirety falls is based on the lowest level input that is significant to the fair value measurement in its entirety. 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 ASC 718-10 and the conclusions reached 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 ASC 505-50. Net Loss per Share Net loss per common share is computed by dividing net loss by the weighted average common shares outstanding during the period as defined by ASC 260, Earnings per Share. Basic losses per common share (“EPS”) calculations are determined by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted loss per common share calculations are determined by dividing net loss by the weighted average number of common shares and dilutive common share equivalents outstanding. Dilutive common share equivalents are negligible or immaterial as dilutive shares to be issued during net loss years were non-existent. For the three months and six months ended June 30, 2024, and June 30, 2023, net loss per share was $ (0.89) (0.87) (1.35) (1.21) Fully diluted shares outstanding is the total number of shares that the Company would theoretically have if all dilutive securities were exercised and converted into shares. Dilutive securities include options, warrants, convertible debt, preferred stock and anything else that can be converted into shares. Potential dilutive shares consist of the incremental common shares issuable upon the exercise of dilutive securities, calculated using the treasury stock method. The calculation of dilutive shares outstanding excludes out-of-the-money options (i.e., such options’ exercise prices were greater than the average market price of our common shares for the period) because their inclusion would have been antidilutive. In periods of losses, diluted loss per share is computed on the same basis as basic loss per share as the inclusion of any other potential shares outstanding would be anti-dilutive. 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 June 30, 2024, and December 31, 2023, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood The Company classifies tax-related penalties and net interest as income tax expense. For the three and six-month periods ended June 30, 2024, and 2023, respectively, no 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. Warranties The Company’s safe manufacturing business estimates its exposure to warranty claims based on both current and historical (with respect to the Champion Entities) product sales data and warranty costs (actual) incurred. The Company assesses the adequacy of its recorded warranty liability each quarter and adjusts the amount as necessary. Warranty liability is included in our accrued expense accounts in the accompanying condensed consolidated balance sheets. We estimate that the warranty liability is nominal or negligible based on the superior quality of products and our excellent customer relationships. Warranty liability recorded as of June 30, 2024 and December 31, 2023 was approximately $ 85,000 82,238 Right of Use Assets and Lease Liabilities ASC 842, Leases 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 Company 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’s 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 condensed consolidated balance sheets. Recent Pronouncements The Company evaluated recent accounting pronouncements through June 30, 2024, and believes that none have a material effect on the Company’s financial statements. Concentration Risks Prior to the closing of the Champion Entities in 2022, the Company purchased a substantial portion (over 20 20 0 Reclassifications Certain prior period amounts have been reclassified to conform to the current period presentation.

GOING CONCERN

GOING CONCERN	6 Months Ended
	Jun. 30, 2024
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 growth and acquisition stage and, accordingly, has not yet reached profitability from its operations. Since inception, the Company has been engaged in financing activities and executing its plan of operations and incurring costs and expenses related to product development, branding, inventory buildup and product launch. As a result, the Company has continued to incur significant net losses for the six months ended June 30, 2024, and 2023 of ($ 7,954,282 817,259 53,167,876 45,213,594 129,940 4,551,927 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 and profitability. The Company is currently conducting a Reg. A+ offering on Form 1-A that became effective on March 13, 2024. Total amount to be sought under this Reg. A+ offering is approximately $ 20.0 Management believes that sufficient funding can be secured through the obtaining of loans, as well as future offerings of its preferred and common stock. 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 existing stockholders. As indicated in our footnotes to our consolidated financial statements, most of our current debt instruments are charging high interest rates. These interest payments and/or premium repayments and prepayments may make it difficult for us to enter into new debt agreements. If the Company is unable to secure such additional funds from these sources, it may be forced to change or delay some of its business objectives and efforts. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. 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 be necessary should the Company be unable to continue as a going concern.

INVENTORY AND DEPOSITS

INVENTORY AND DEPOSITS	6 Months Ended
	Jun. 30, 2024
Inventory Disclosure [Abstract]
INVENTORY AND DEPOSITS	NOTE 3 – INVENTORY AND DEPOSITS Inventory and deposits include the following: SCHEDULE OF INVENTORY AND DEPOSITS June 30, 2024 December 31, 2023 (unaudited) (audited) Inventory – Finished Goods and Work in Progress $ 4,348,031 $ 4,017,381 Inventory – Raw Materials 2,009,087 1,770,612 Total Inventory $ 6,357,118 $ 5,787,993 The Company accounts for excess or obsolete inventory with a reserve that is established based on management’s estimates of the net realizable value of the related products. These reserves are product specific and are based upon analyses of product lines that are slow moving or expected to become obsolete due to significant product enhancements. Included in inventory – finished goods and work in progress is approximately $ 60,000 180,000 180,000 When inventory is physically disposed of, we account for the write-offs by making a debit to the reserve and a credit to inventory for the standard cost of the inventory item. Our valuation reserve is applied as an estimate to specific product lines. Since the inventory item retains its standard cost until it is either sold or written off, the reserve estimates will differ from the actual write-off. There were no

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment include the following: SCHEDULE OF PROPERTY AND EQUIPMENT June 30, 2024 December 31, 2023 (unaudited) (audited) Plant, property and equipment $ 375,316 $ 353,885 Vehicles 398,121 435,153 Property and equipment gross 773,437 789,038 Less: Accumulated depreciation (462,661 ) (428,543 ) Net property and equipment $ 310,776 $ 360,495 For the three-month and six-month periods ended June 30, 2024 and 2023 we recognized $ 30,681 25,275 54,996 54,365 5 7 years

RELATED PARTY NOTES PAYABLE AND

RELATED PARTY NOTES PAYABLE AND RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY NOTES PAYABLE AND RELATED PARTY TRANSACTIONS	NOTE 5 – RELATED PARTY NOTES PAYABLE AND RELATED PARTY TRANSACTIONS Charles A. Ross, Jr. serves as the Company’s Chief Executive Officer. Compensation for Mr. Ross was $ 86,154 60,000 0 0 162,500 120,000 0 0 70,000 30,000 0 0 132,500 70,000 0 0 Both Messrs. Ross and Grau serve as the Company’s Chief Executive Officer and President, respectively. Compensation for both, Messrs. Ross and Grau, includes a base salary and a bonus based upon certain performance measures approved by the board of directors. Three of our officers lent the Company approximately $ 260,793 Corey Lambrecht serves as the Company’s Chief Operating Officer. Mr. Lambrecht and the Company entered into an employment agreement on November 20, 2023. Mr. Lambrecht’s employment agreement provides for an initial annual base salary of $ 260,000 130,000 0 45,000 The Company in connection with its employment agreements, as amended, reserved for issuance of 62,500,000 Per Mr. Lambrecht’s employment agreement entered into on November 20, 2023, the share-award grant is to vest 1/4 th th th th 4,612,500 246,000 th 1,007,334 6,250 6,250,000 Per Mr. Ross’s amended employment agreement with an effective date of November 20, 2023, the already issued or existing share-award grant is to vest 1/5 th th th th th 8,752,500 466,800 th 2,079,834 10,000 5,000,000 Per Mr. Grau’s amended employment agreement with an effective date of November 20, 2023, the already issued or existing share-award grant is to vest 1/5 th th th th th 8,752,500 466,800 th 2,079,834 The Company in connection with various employment and independent directors’ agreements is required to issue shares of its common stock as payment for services performed or to be performed. The value of the shares issued is determined by the fair value of the Company’s common stock that trades on the Nasdaq Capital Market. This value on the date of grant is afforded to the Company for the recording of stock compensation to employees and other related parties or control persons and the recognition of this expense over the period in which the services were incurred or performed. Most of the Company’s agreement for stock compensation provide for services performed to have been satisfied by the initial grant, thereby incurring the cost immediately from the grant. Stock-based compensation is presented in accordance with the guidance of ASC Topic 718, “Compensation – Stock Compensation” (“ASC 718”). Under the provisions of ASC 718, the Company is required to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in our statements of operations. Where the stock-based compensation is not an award, option, warrant or other common stock equivalent, the Company values the shares based on fair value with respect to its grant date and the price that investors may have been paying for the Company’s common stock on that date in its various exempt private placement offerings. Taxable value of the stock-based compensation is recorded in accordance with the Internal Revenue Service’s regulations as it pertains to employees, control persons and others whereby they receive share-based payments. This may not always align with what the Company records these issuances in accordance with GAAP. There are no provisional tax agreements or gross-up provisions with respect to any of our share-based payments to these entities. The payment or withholding of taxes is strictly left to the recipient of the share-based payments, or the modification of share-based payments. SCHEDULE OF SHARE BASED PAYMENTS June 30, 2024 December 31, 2023 (unaudited) (audited) Working capital loan with a director of the Company on June 28, 2024. The prepayment or purchase price prior to July 31, 2024 is 120.0 480,000 125.0 500,000 520,000 130.0 480,000 - Total recorded as a current liability $ 480,000 $ - On June 28, 2024, the Company entered into a short-term loan with a director, Lawrence Sinks (“Mr. Sinks”), evidenced by a promissory note in the principal amount of $ 400,000 (the “Director’s Note”). Proceeds from the Director’s Note are to be utilized solely by the Company’s wholly-owned subsidiary, American Rebel Beverages, LLC. The Director’s Note is due on September 30, 2024 , with a repayment amount of $ 520,000 . The Company may reduce the repayment amount to $ 500,000 if the Note is repaid on or before August 31, 2024.

LINE OF CREDIT _ FINANCIAL INST

LINE OF CREDIT – FINANCIAL INSTITUTION	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
LINE OF CREDIT – FINANCIAL INSTITUTION	NOTE 6 – LINE OF CREDIT – FINANCIAL INSTITUTION During February 2023, the Company entered into a $ 2 2.05 7.45 7.48 SCHEDULE OF LINE OF CREDIT June 30, 2024 December 31, 2023 (unaudited) (audited) Line of credit from a financial institution. $ 1,992,129 $ 1,456,929 Total recorded as a current liability $ 1,992,129 $ 1,456,929 As of June 30, 2024 and December 31, 2023 the total balance due of $ 1,992,129 1,456,929 Upon inception the Company paid a one-time loan fee equal to 0.1% of the LOC amount available. In the likelihood of default, the default interest automatically increases to 6 2.05 Initially the Company drew down on the LOC in the amount of $ 1.7 The maturity date on the LOC was initially extended by Bank of America to April 30, 2024. The balance at the maturity was approximately $ 1.9

NOTES PAYABLE _ WORKING CAPITAL

NOTES PAYABLE – WORKING CAPITAL	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
NOTES PAYABLE – WORKING CAPITAL	NOTE 7 – NOTES PAYABLE – WORKING CAPITAL SCHEDULE OF WORKING CAPITAL June 30, 2024 December 31, 2023 (unaudited) (audited) Working capital loans with an irrevocable trust established in the state of Georgia, which assumed a previous loan held by a different limited liability company in the amount of $ 600,000 made on or about June 30, 2022. The two working capital loans are demand loans and accrue interest at 12 % per annum with interest only payments that are due by the last day of the quarter. The 1 st 150,000 was due and payable on December 31, 2023 was partially repaid with the remaining $ 75,000 nd 300,000 is due and payable on June 30, 2024 . 375,000 450,000 Working capital loan agreement with a limited liability company domiciled in the state of Virginia. The working capital loan requires an initial payment of $ 162,667.20 18,074.14 th 35.4 15 25 235,750 - Working capital loan agreement with a limited liability company domiciled in the state of Virginia. The working capital loan requires an initial payment of $ 13,881.78 13,881.78 th 18.8 12 25 111,550 - Working capital loan agreement with a limited liability company domiciled in the state of Delaware. The working capital loan requires an initial payment of $ 13,881.78 13,881.78 th 18.8 12 25 111,550 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with a corporate entity domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 75,000 125 625,000 137.5 675,000 687,500 75,000 - 500,000 Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 10,000 140 140,000 154 154,000 10,000 154,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 10,000 140 140,000 154 154,000 10,000 154,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 10,000 140 140,000 154 154,000 10,000 154,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 7,500 140 105,000 154 115,500 7,500 115,500 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with a limited liability company domiciled in the state of Colorado. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 30,000 140 420,000 154 462,000 30,000 462,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 50,000 140 700,000 154 770,000 50,000 770,000 - Working capital loan agreement with a limited liability company domiciled in the state of New York. The working capital loan is secured by all the assets of the Company that is not secured by the first priority interest of the major financial institution line of credit facility as well as a personal guaranty by our Chief Executive Officer, Mr. Charles A Ross. The working capital loan requires payments of $ 26,000 June 20, 2025 26,000 40.95 1,088,440 - Working capital loan agreement with a limited liability company domiciled in the state of New York. The working capital loan is secured by all the assets of the Company that is not secured by the first priority interest of the major financial institution line of credit facility as well as a personal guaranty by our Chief Executive Officer, Mr. Charles A Ross. The working capital loan requires payments of $ 11,731 December 27, 2024 11,731 - 500,000 Working capital loan agreement with a limited liability company domiciled in the state of New York. The working capital loan is secured by all the assets of the Company that is not secured by the first priority interest of the major financial institution line of credit facility as well as a personal guaranty by our Chief Executive Officer, Mr. Charles A Ross (Secured Loan #1). The working capital loan requires payments of $ 20,000 July 5, 2024 20,000 - 504,214 Working capital loans $ 3,731,790 $ 1,954,214 Total recorded as a current liability $ 3,731,790 $ 1,954,214 At June 30, 2024, and December 31, 2023, the outstanding balance due on all of the working capital notes payable was $ 3,731,790 1,954,214

GOODWILL AND ACQUISITION OF THE

GOODWILL AND ACQUISITION OF THE CHAMPION ENTITIES	6 Months Ended
	Jun. 30, 2024
Goodwill And Acquisition Of Champion Entities
GOODWILL AND ACQUISITION OF THE CHAMPION ENTITIES	NOTE 8 – GOODWILL AND ACQUISITION OF THE CHAMPION ENTITIES Goodwill Goodwill is initially recorded as of the acquisition date, and is measured as any excess of the purchase price over the estimated fair value of the identifiable net assets acquired. Goodwill is not amortized, but rather is subject to impairment testing annually (on the first day of the fourth quarter), or between annual tests whenever events or changes in circumstances indicate that the fair value of a reporting unit may be below its carrying amount. We first perform a qualitative assessment to evaluate goodwill for potential impairment. If based on that assessment it is more likely than not that the fair value of the reporting unit is below its carrying value, a quantitative impairment test is necessary. The quantitative impairment test requires determining the fair value of the reporting unit. We use the income approach, whereby we calculate the fair value based on the present value of estimated future cash flows using a discount rate that approximates our weighted average cost of capital. The process of evaluating the potential impairment of goodwill is subjective and requires significant estimates and assumptions about the future such as sales growth, gross margins, employment costs, capital expenditures, inflation and future economic and market conditions. Actual future results may differ from those estimates. If the carrying value of the reporting unit’s assets and liabilities, including goodwill, exceeds its fair value, impairment is recorded for the excess, not to exceed the total amount of goodwill allocated to the reporting unit. As of June 30, 2024 and December 31, 2023, we had goodwill of $ 2,000,000 The Company will review its goodwill for impairment periodically (based on economic conditions) and determine whether impairment is to be recognized within its consolidated statement of operations. No

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 9 – INCOME TAXES At June 30, 2024 and December 31, 2023, the Company had a net operating loss carry forward of $ 55,856,751 45,213,594 Components of net deferred tax asset, including a valuation allowance, are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES June 30, 2024 December 31, 2023 (unaudited) (audited) Deferred tax asset: Net operating loss carryforward $ 11,729,920 $ 9,494,850 Total deferred tax asset 11,729,920 9,494,850 Less: Valuation allowance (11,729,920 ) (9,494,850 ) Net deferred tax asset $ - $ - Valuation allowance for deferred tax assets as of June 30, 2024, and December 31, 2023, was $ 11,729,920 9,494,850 As a result, management determined it was more likely than not deferred tax assets will not be realized as of June 30, 2024, and December 31, 2023, and recognized 100% valuation allowance for each period Reconciliation between the statutory rate and the effective tax rate for both periods and as of June 30, 2024 and December 31, 2023: 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 % On August 16, 2022, the Inflation Reduction Act of 2022 (“the 2022 act”) was signed into law. The 2022 act contains numerous provisions, including a 15% corporate alternative minimum income tax on “adjusted financial statement income”, expanded tax credits for clean energy incentives and a 1% excise tax on corporate stock repurchases. The provisions of the 2022 act become effective for tax years beginning after December 31, 2023. On December 27, 2022, the IRS and Department of Treasury issued initial guidance for taxpayers subject to the corporate alternative minimum tax. The guidance addresses several, but not all, issues that needed clarification. The IRS and Department of Treasury intend to release additional guidance in the future. We will continue to evaluate the impact of the 2022 act as more guidance becomes available. We currently do not expect an impact on our consolidated financial statements.

SHARE CAPITAL

SHARE CAPITAL	6 Months Ended
	Jun. 30, 2024
Equity [Abstract]
SHARE CAPITAL	NOTE 10 – SHARE CAPITAL The Company is authorized to issue 600,000,000 0.001 10,000,000 0.001 10,000,000 0.001 150,000 125,000 350,000 75,143 3,100,000 0 500,000 133,334 On June 27, 2023, the Company effectuated a reverse split of its issued and outstanding shares of common stock at a ratio of 1-for-25 On April 23, 2024, the Company received notice from Nasdaq indicating that, while the Company has not regained compliance with the Bid Price Requirement, Nasdaq has determined that the Company is eligible for an additional 180-day period, or until October 21, 2024, to regain compliance. According to the notification from Nasdaq, the staff’s determination was based on (i) the Company meeting the continued listing requirement for market value of its publicly held shares and all other applicable Nasdaq initial listing standards, with the exception of the minimum bid price requirement, and (ii) the Company’s written notice to Nasdaq of its intention to cure the deficiency during the second compliance period by effecting a reverse stock split, if necessary. If at any time during this second 180-day compliance period, the closing bid price of the common stock is at least $ 1 On April 24, 2024, the Company received notice from Nasdaq indicating that Staff determined to grant the Company an extension until June 15, 2024 to regain compliance with the rule by holding an annual meeting of shareholders. At the annual meeting, shareholders must be afforded the opportunity to discuss company affairs with management and, if required by the company’s governing documents, to elect directors. The Company expects to hold an annual meeting within such timeframe. While the compliance plan is pending, the Company’s securities will continue to trade on NASDAQ. On May 3, 2024, the Securities and Exchange Commission (the “Commission”) entered an order instituting settled administrative and cease-and-desist proceedings against BF Borgers CPA PC (“Borgers”) and its sole audit partner, Benjamin F. Borgers CPA, permanently barring Mr. Borgers and Borgers (collectively, “BF Borgers”) from appearing or practicing before the Commission as an accountant (the “Order”). As a result of the Order, BF Borgers may no longer serve as the Company’s independent registered public accounting firm, nor can BF Borgers issue any audit reports included in Commission filings or provide consents with respect to audit reports. On May 3, 2024, the Company dismissed BF Borgers as its independent registered public accounting firm. The Company’s audit committee unanimously approved the decision to dismiss BF Borgers. The Company is required to re-audit its financial statements for the years ending December 31, 2022 and 2023. The Company and its auditors are in process of completing these audits for the two years described above and if any changes to the financial statements are needed to be made the Company will issue a non-reliance notice to the public on Current Report on Form 8-K. No report is needed as of the date of this Report. Common Stock and Preferred Stock For the month of June 2023, the following transactions occurred: On June 27, 2023, we entered into a PIPE transaction with Armistice Capital for the purchase and sale of $ 2,993,850.63 71,499 4.37 615,000 4.37 686,499 4.24 For the month of July 2023, the following transactions occurred: Approximately 1,493,272 Pursuant to the PIPE transaction 71,499 For the month of August 2023, the following transactions occurred: On August 21, 2023 245,000 of the 2023 Prefunded Warrants were exercised. Along with an exercise notice and payment totaling $2,450.00, 245,000 shares of common stock were issued For the month of September 2023, the following transactions occurred: On September 8, 2023, the Company, entered into an inducement offer letter agreement (the “Inducement Letter”) with Armistice Capital the holders of existing common stock purchase warrants to purchase shares of common stock of the Company. The existing common stock purchase warrants were issued on July 8, 2022 and June 28, 2023 and had an exercise price of $ 4.37 4.24 Pursuant to the Inducement Letter, Armistice Capital agreed to exercise for cash their existing common stock purchase warrants to purchase an aggregate of 2,988,687 1.10 5,977,374 3,287,555.70 2,988,687 2,242,000 9.99 356,687 st 390,000 th 9.99 On September 8, 2023, 370,000 3,700.00 370,000 6,391 4,984.98 0.78 3,954 2,237 3,721 2,902.38 0.78 24,129 18,096.75 0.75 228,000 24,129 Shares Reserved for Issuance Pursuant to Certain Executive Employment Agreements The Company in connection with its employment agreement with Messrs. Ross, Grau and Lambrecht reserved for issuance 62,500,000 shares of its common stock that are convertible under the Series A preferred stock. Per Mr. Lambrecht’s employment agreement entered into on November 20, 2023, the share-award grant is to vest 1/4 th th th th . The Company values the shares granted and earned out, as well as the additional shares granted but not earned out in accordance with ASC 718 and employee share-awards. Market value for the Company’s publicly traded stock at the time of grant for Mr. Lambrecht’s shares was $ 0.369 . Per Mr. Ross’s amended employment agreement with an effective date of November 20, 2023, the already issued or existing share-award grant is to vest 1/5 th th th th th The Company values the shares granted and earned out, as well as the additional shares granted but not earned out in accordance with ASC 718 and employee share-awards. Market value for the Company’s publicly traded stock at the time of modification of the terms of the Series A preferred stock for Mr. Ross’s shares was $ 0.3501 . Per Mr. Grau’s amended employment agreement with an effective date of November 20, 2023, the already issued or existing share-award grant is to vest 1/5 th th th th th The Company values the shares granted and earned out, as well as the additional shares granted but not earned out in accordance with ASC 718 and employee share-awards. Market value for the Company’s publicly traded stock at the time of modification of the terms of the Series A preferred stock for Mr. Grau’s shares was $ 0.3501 . Shares Issued as Compensation The Company in connection with various consulting and advisory agreements is required to issue shares of its common stock. The value of the shares issued is determined by the fair value of the Company’s common stock that trades on the Nasdaq Capital Market. This value on the date of grant is afforded to the Company for the recording of stock compensation to non-employees and the recognition of this expense over the period in which the services were incurred or performed. Most of the Company’s agreement for stock compensation provide for services to have been satisfied upon the initial grant, thereby incurring the cost immediately from the grant. Stock-based compensation is presented in accordance with the guidance of ASC 718. Under the provisions of ASC 718, the Company is required to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in our statements of operations. Where the stock-based compensation is not an award, option, warrant or other common stock equivalent, the Company values the shares based on fair value with respect to its grant date and the price that investors may have been paying for the Company’s common stock on that date in its various exempt private placement offerings. Modified Terms of Series A Preferred Stock On October 31, 2023, the Company board of directors approved amending and restating the certificate of designation of the Company’s Series A Convertible Preferred Stock to increase the number of shares from 100,000 150,000 On November 20, 2023 the Company issued 25,000 shares of its Series A Preferred Stock to Mr. Lambrecht, pursuant to his employment agreement as Chief Operating Officer. Mr. Lambrecht’s shares of Series A Preferred Stock will vest in the following manner, 25% upon signing of the employment agreement, 25% on the 1 st st 3,125,000 6,250 13,125,000 26,250 New Preferred Stock Series and Designations and Reg. A+ Offering On November 3, 2023, the Company’s board of directors approved the designation of a new Series C Convertible Cumulative Preferred Stock (the “Series C Designation”). The Company filed a registration statement on Form 1-A offering up to 2,666,666 7.50 19,999,995 300.00 7.50 No On May 10, 2024, the Company’s board of directors approved the designation of a new Series D Convertible Preferred Stock (the “Series D Designation”). The Series D Designation was filed by the Company with the Secretary of State of Nevada on May 10, 2024, and designated 2,500,000 0.001 Stated Value 7.50 Conversion at Option of Holder 1.50 5 1.50 not Forced Conversion 2.25 Voting Rights Conversion of Revenue Interest Loan for Preferred Stock Series D and Potential Issuance of Common Stock Equivalents from the Conversion of Series D On May 13, 2024 the Company and the holder of the Revenue Interest Loan #1 entered into a settlement and conversion agreement (“Securities Exchange Agreement”) whereby the Company is to issue a certain number of shares of Series D convertible preferred stock as full satisfaction for the revenue participation interest agreement or loan. The Series D convertible preferred stock was purchased at $ 7.50 1,000,005 1.50 The Company issued one hundred thirty-three thousand three hundred thirty-four ( 133,334 At June 30, 2024 and December 31, 2023, there were 22,129,920 9,004,920 75,143 75,143 125,000 125,000 133,334 0

WARRANTS AND OPTIONS

WARRANTS AND OPTIONS	6 Months Ended
	Jun. 30, 2024
Share-Based Payment Arrangement [Abstract]
WARRANTS AND OPTIONS	NOTE 11 – WARRANTS AND OPTIONS As of June 30, 2024, no Prefunded Warrants remained issued and outstanding with respect to the July PIPE transaction. The Prefunded Warrants were purchased in their entirety by the holders of the warrants for $ 27.50 0.25 448,096 448,096 Calvary Fund exercised all of its Calvary Warrants by November 30, 2022 requiring the payment of an additional $ 0.25 15,099 129.6875 Along with the Prefunded Warrants the PIPE investors were issued immediately exercisable warrants to purchase up to 936,937 21.50 five years 21.50 On June 27, 2023, we entered into a PIPE transaction with Armistice Capital for the purchase and sale of $ 2,993,850.63 71,499 4.37 615,000 4.37 686,499 4.24 686,499 1.10 On September 8, 2023, the Company, entered into an inducement offer letter agreement with Armistice Capital the holders of existing common stock purchase warrants to purchase shares of common stock of the Company. The existing common stock purchase warrants were issued on July 8, 2022 and June 28, 2023 and had an exercise price of $ 4.37 4.24 Pursuant to the Inducement Letter, Armistice Capital agreed to exercise for cash their existing common stock purchase warrants to purchase an aggregate of 2,988,687 1.10 5,977,374 3,287,555.70 2,988,687 2,242,000 9.99 356,687 st 390,000 th 9.99 21.50 1,365,251 21.50 686,499 4.24 On August 21, 2023, 245,000 of the 2023 Prefunded Warrants were exercised. Along with an exercise notice and payment totaling $2,450.00, 245,000 shares of common stock were issued. 370,000 3,700.00 370,000 615,000 746,687 Along with the Prefunded Warrants the previous year’s PIPE investors were issued immediately exercisable warrants to purchase up to 936,937 21.50 five years 21.50 1.10 As of June 30, 2024 and December 31, 2023, there were 6,136,892 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, 2023 and June 30, 2024. 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 June 30, 2024 December 31, 2023 (unaudited) (audited) Stock Price $ 0.47 $ 0.31 Exercise Price $ 1.10 $ 1.10 Term (expected in years) 4.1 4.7 Volatility 54.84 % 17.18 % Annual Rate of Dividends 0.0 % 0.0 % Risk Free Rate 5.09 % 4.79 % Measurement input Stock Purchase Warrants The following table summarizes all warrant activity for the year ended December 31, 2023, and for the six months ended June 30, 2024. SCHEDULE OF WARRANT ACTIVITY Shares Weighted- Average Exercise Price Per Share Remaining term Intrinsic value Outstanding and Exercisable at December 31, 2022 (audited) 1,096,455 $ 30.50 4.50 - Granted 615,000 $ 4.37 5.00 - Granted in Debt Conversion 686,499 $ 4.24 5.00 - Granted Prefunded Warrants 1,365,251 $ 1.10 4.00 - Granted in PIPE transaction 5,977,374 $ 1.10 * 5.00 - Exercised (3,603,687 ) $ 0.88 5.00 - Expired - - - - Outstanding and Exercisable at December 31, 2023 (audited) 6,136,892 $ 3.15 4.70 - Granted - $ - - - Exercised - $ - - - Expired - $ - - - Outstanding and Exercisable at June 30, 2024 (unaudited) 6,136,892 $ 3.15 4.10 - - * *Pursuant to the Inducement Agreement the following warrants were repriced with an exercise price of $ 1.10

LEASES AND LEASED PREMISES

LEASES AND LEASED PREMISES	6 Months Ended
	Jun. 30, 2024
Leases And Leased Premises
LEASES AND LEASED PREMISES	NOTE 12 – LEASES AND LEASED PREMISES Rental Payments under Non-cancellable Operating Leases and Equipment Leases The Company through its purchase of Champion acquired several long-term (more than month-to-month) leases for two manufacturing facilities, three office spaces, five distribution centers and five retail spaces. Four of its distribution centers also have retail operations for which it leases its facilities. Lease terms on the various spaces’ expiry from a month-to-month lease (30 days) to a long-term lease expiring in September of 2028. Rent expense for operating leases totaled approximately $ 185,000 225,000 370,000 and $ 450,000 for the three and six-months ended June 30, 2024, and 2023, respectively. These amounts are included in our condensed consolidated statement of operations in Rental expense, warehousing, outlet expense and Administrative and other. Rental expense, warehousing, outlet expense is specific to warehousing and final manufacturing of our products. The Company does not have any equipment leases whereby we finance this equipment needed for operations at competitive finance rates. New equipment to be financed in the near term, if necessary, may not be obtainable at competitive pricing with increasing interest rates. Right of Use Assets and Lease Liabilities Lease expense for operating leases consists of the lease payments plus any initial direct costs, net of lease incentives, and is recognized on a straight-line basis over the lease term. The Company’s operating leases are comprised primarily of facility leases and as such we have no finance leases for our vehicles or equipment currently at this time. The Company added approximately $ 1,000,000 th Balance sheet information related to our leases is presented below: SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO LEASES Balance Sheet location June 30, 2024 December 31, 2023 (unaudited) (unaudited) Operating leases: Right-of-use lease assets Right-of-use operating lease assets $ 1,312,831 $ 1,946,567 Right-of-use lease liability, current Other current liabilities 791,222 1,039,081 Right-of-use lease liability, long-term Right-of-use operating lease liability 521,609 907,486 Other information related to leases is presented below: SCHEDULE OF OTHER INFORMATION RELATED TO LEASES 2024 2023 Six Months Ended June 30, 2024 2023 (unaudited) (unaudited) Cash Paid for Amounts Included in Measurement of Liabilities: Operating cash flows from operating leases $ 328,118 $ 243,501 Weighted Average Remaining Lease Term: Operating leases 2.8 3.0 Weighted Average Discount Rate: Operating leases 10.00 % 5.00 % The minimum future annual payments under non-cancellable leases during the next five years and thereafter, at rates now in force, are as follows: SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE Operating leases July 1, 2024 – June 30, 2025 $ 638,836 July 1, 2025 – June 30, 2026 312,295 July 1, 2026 – June 30, 2027 267,302 July 1, 2027 – June 30, 2028 256,782 July 1, 2028 – June 20, 2029 64,754 Thereafter - Total future minimum lease payments, undiscounted 1,539,969 Less: Imputed interest (227,138 ) Present value of future minimum lease payments $ 1,312,831

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 13 – COMMITMENTS AND CONTINGENCIES Legal Proceedings Various claims and lawsuits, incidental to the ordinary course of our business, may be brought against the Company from time-to-time. In the opinion of management, and after consultation with legal counsel, resolution of any of these matters (of which there are none) is not expected to have a material effect on the condensed consolidated financial statements. Contractual Obligations The Company does not believe there are any off-balance sheet arrangements that have, or are reasonably likely to have, a material effect on the condensed consolidated financial statements. As of June 30, 2024 and December 31, 2023 there were no 1,992,129 Executive Employment Agreements and Independent Contractor Agreements The Company has written employment agreements with various other executive officers. All payments made to its executive officers and significant outside service providers are analyzed and determined by the board of directors’ compensation committee; some payments made to independent contractors (or officer payments characterized as non-employee compensation) may be subject to backup withholding or general withholding of payroll taxes, may make the Company responsible for the withholding and remittance of those taxes. Generally outside service providers are responsible for their own withholding and payment of taxes. Certain state taxing authorities may otherwise disagree with that analysis and Company policy.

OTHER INCOME _ EMPLOYEE RETENTI

OTHER INCOME – EMPLOYEE RETENTION CREDIT	6 Months Ended
	Jun. 30, 2024
Other Income and Expenses [Abstract]
OTHER INCOME – EMPLOYEE RETENTION CREDIT	NOTE 14 – OTHER INCOME – EMPLOYEE RETENTION CREDIT The Company retained the services of a tax service professional to provide the Company with the specialized tax services. The services included identifying various tax initiatives as well as specifically tasking the tax service professional in applying for and the preparation of tax filings for (tax) credits available under the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). During the year ended December 31, 2023, the Company received approximately $ 1,291,000 178,000 1,113,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 15 – SUBSEQUENT EVENTS The Company evaluated all events that occurred after the balance sheet date of June 30, 2024, through the date the financial statements were issued and determined that there were the following subsequent events: The maturity date on the Champion line of credit was initially extended by Bank of America to April 30, 2024. The balance at the maturity date was approximately $ 1.9 On July 2, 2024, American Rebel, Inc., a wholly-owned subsidiary of the Company, entered into a Standard Merchant Cash Advance Agreement (the “Factoring Agreement”), with an accredited investor lending source (“Financier”). Under the Factoring Agreement, our wholly-owned subsidiary sold to Financier a specified percentage of its future receipts (as defined by the Factoring Agreement, which include any and future revenues of Champion Safe Company, Inc. (“Champion”), another wholly-owned subsidiary of the Company, and the Company) equal to $ 357,500 250,000 12,500 17,875 On July 8, 2024, the Company, and two of its subsidiaries (American Rebel, Inc. and Champion Safe Company, Inc.) entered into a subordinated business loan and security agreement (“Loan”) with an accredited investor lending source and a subsidiary to that accredited investor lending source as collateral agent, which provides for a term loan in the amount of $ 1,312,500 577,500 67,500 62,500 5 1,312,500 On July 10, 2024, the Company entered into a Conversion Agreement (the “Conversion Agreement”) with Series D convertible preferred stock holder, pursuant to which the holder agreed to convert the 133,334 2,232,143 0.001 1.50 0.448 As a result of the July 10, 2024 conversion of Series D convertible preferred stock, the exercise price of 2,988,687 1.10 0.448 On July 22, 2024, the Company and an accredited investor lending source entered into an agreement whereby $ 300,000 300,000 0.448 100,000 300,000 200,000 On July 23, 2024, the Company received notice of a complaint filed in the U.S. District Court for the District of Utah by Liberty Safe and Security Products, Inc. (“Liberty”), in connection with the marketing and sale of the Company’s and its subsidiaries, Champion Safe Company, Inc., line of safe products. As of the date of this Report, the complaint has not been served on the Company or Champion Safe. In the complaint, Liberty alleges trademark infringement as a result of the purported use of the term “Freedom” in the sale of safes, federal false designation of origin and unfair competition, violation of Utah deceptive trade practices, Utah unfair competition, and damages to Liberty. Management believes that this lawsuit is without merit and intends to vigorously contest these allegations. However, management believes that the costs of defending these claims and any liability that could arise as a result of these allegations could have a material adverse effect on its business, financial condition or results of operations. On July 25, 2024, Champion Safe Company received a notice of default and demand for payment from Bank of America regarding the Company’s Line of Credit. The current balance owing to the bank is $ 2,017,539.27 743.38 Effective August 5, 2024, the Company entered into two securities exchange and amendment agreements with two accredited investors, whereby the Company agreed to issue the investor 10,010 75,000 12,134 100,000 7,500 10,000 Effective August 5, 2024, the Company entered into three Amended Revenue Interest Purchase Agreements with two individual accredited investors and one corporate accredited investor. Commencing on October 1, 2024, and continuing thereafter until all amounts are repurchased by the Company pursuant to the terms of the Revenue Agreement, the investors have the right to receive $ 10,000 10,000 30,000 On August 9, 2024, the Company entered into a Securities Purchase Agreement with 1800 Diagonal Lending, LLC, an accredited investor (“the Lender”), pursuant to which the Lender made a loan to the Company, evidenced by a promissory note in the principal amount of $ 179,400

ORGANIZATION AND SUMMARY OF S_2

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Organization	Organization The Company was incorporated on December 15, 2014
Nature of Operations	Nature of Operations The Company develops and sells branded products in the beverage, self-defense, safe storage and other patriotic product areas using a wholesale distribution network, utilizing personal appearances, musical venue performances, as well e-commerce and television. The Company’s products are marketed under the American Rebel Brand and are proudly imprinted with such branding. Through its “Champion Entities” (which consists of Champion Safe Co., Inc., Superior Safe, LLC, Safe Guard Security Products, LLC, and Champion Safe De Mexico, S.A. de C.V.) the Company promotes and sells its safe and storage products through a growing network of dealers, in select regional retailers and local specialty safe, sporting goods, hunting and firearms retail outlets, as well as through online avenues, including website and e-commerce platforms. The Company sells its products under the Champion Safe Co., Superior Safe Company and Safe Guard Safe Co. brands as well as the American Rebel Brand. On August 9, 2023, the Company entered into a Master Brewing Agreement (the “Brewing Agreement”) with Associated Brewing Company, a Minnesota limited liability company (“Associated Brewing”). Under the terms of the Brewing Agreement, Associated Brewing has been appointed as the exclusive producer and seller of American Rebel branded spirits, with the initial product being the American Rebel Light Beer (“American Rebel Beer”). We established American Rebel Beverages, LLC as a wholly-owned subsidiary to hold our licenses with respect to the beer business. American Rebel Beer launched regionally in 2024. To varying degrees, the development of geopolitical conflicts, supply chain disruptions, government actions to slow rapid inflation in recent years and predictable sales cycles have produced varying effects on our business. The economic effects from these events over the long term cannot be reasonably estimated at this time. Accordingly, estimates used in the preparation of our financial statements, including those associated with the evaluation of certain long-lived assets, goodwill and other intangible assets for impairment, expected credit losses on amounts owed to us (through accounts receivable) and the estimations of certain losses assumed under warranty and other liability contracts, may be subject to significant adjustments in future periods.
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 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, 2023, and notes thereto contained, filed on April 12, 2024.
Principles of Consolidation	Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, American Rebel, Inc., American Rebel Beverages, LLC, and the Champion Entities. All significant intercompany accounts and transactions have been eliminated.
Year-end	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.
Inventory and Inventory Deposits	Inventory and Inventory Deposits Inventory consists of beer, backpacks, jackets, safes, other storage products and accessories manufactured to our design and held for resale and are carried at the lower of cost (First-in, First-out Method) or net realizable value. The Company determines an estimate for the reserve of slow moving or obsolete inventories by regularly evaluating individual inventory levels, projected sales and current economic conditions. The Company makes deposit payments on certain inventory to be manufactured that are carried separately until the manufactured 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 using 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 Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers, 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 an order is received, a price is agreed to, and the product is shipped or delivered to that customer. The following table sets forth the approximate percentage of revenue by primary category: SCHEDULE OF REVENUE PERCENTAGE Percentage of revenue 2024 2023 2024 2023 For the three months ended June 30, For the six months ended June 30, Percentage of revenue 2024 2023 2024 2023 Safes 98.7 % 98.8 % 99.2 % 98.6 % Soft goods 0.6 % 1.2 % 0.5 % 1.4 % Beverages 0.7 % 0.0 % 0.3 % 0.0 % Total 100 % 100 % 100 % 100 % Accounts receivable totaled $ 2,143,808 and $ 2,816,541 as of June 30, 2024 and December 31, 2023, respectively. The carrying amount of accounts receivables is reduced by a valuation allowance for expected credit losses, as necessary, that reflects management’s best estimate of the amount that will not be collected. This estimation takes into consideration historical experience, current conditions and, as applicable, reasonable supportable forecasts. Actual results could vary from the estimate. Accounts are charged against the allowance when management deems them to be uncollectible. The allowance for doubtful accounts was not material as of June 30, 2024 and December 31, 2023.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred; Marketing costs which we consider to be advertising costs incurred were $ 299,655 172,617 564,710 425,342
Convertible Promissory Notes	Convertible Promissory Notes The Company accounts for convertible promissory notes under ASC Topic 815, Derivatives and Hedging (“ASC 815”). Under ASC 815-15-25, the election can be made at the inception of a financial instrument to account for the instrument under the fair value option under ASC 815. The Company has not made any such elections for its promissory notes that may be convertible in the event of default (see Note 7 – Notes Payable – Working Capital). Using fair value option, the convertible promissory note would be required to be recorded at its initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the notes are recognized as non-cash change in the fair value of the convertible promissory note in the condensed consolidated statements of operations. The fair value of the option to convert into common stock would be valued utilizing either the Monte Carlo model or Black Scholes pricing model.
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the condensed consolidated statement of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the condensed consolidated balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.
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 June 30, 2024, and December 31, 2023, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, accounts receivable, and accounts payable, and the line of credit. 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. Fair value is defined as the exchange value that would be received on the measurement date to sell an asset or to value the amount paid to transfer a liability in the principal or most advantageous market available to the entity in an orderly transaction between market participants. The three levels of the fair value hierarchy are as follows: Level 1: Inputs are unadjusted quoted market prices in active markets for identical assets or liabilities that the entity has the ability to access at the measurement date. Level 1 inputs provide the most reliable measure of fair value as of the measurement date. Level 2: Inputs are based on significant observable inputs, including unadjusted quoted market prices for similar assets and liabilities in active markets, unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability. Level 3: Inputs are significant unobservable inputs for the asset or liability. The level of the fair value hierarchy within which the fair value measurement in its entirety falls is based on the lowest level input that is significant to the fair value measurement in its entirety.
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 ASC 718-10 and the conclusions reached 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 ASC 505-50.
Net Loss per Share	Net Loss per Share Net loss per common share is computed by dividing net loss by the weighted average common shares outstanding during the period as defined by ASC 260, Earnings per Share. Basic losses per common share (“EPS”) calculations are determined by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted loss per common share calculations are determined by dividing net loss by the weighted average number of common shares and dilutive common share equivalents outstanding. Dilutive common share equivalents are negligible or immaterial as dilutive shares to be issued during net loss years were non-existent. For the three months and six months ended June 30, 2024, and June 30, 2023, net loss per share was $ (0.89) (0.87) (1.35) (1.21) Fully diluted shares outstanding is the total number of shares that the Company would theoretically have if all dilutive securities were exercised and converted into shares. Dilutive securities include options, warrants, convertible debt, preferred stock and anything else that can be converted into shares. Potential dilutive shares consist of the incremental common shares issuable upon the exercise of dilutive securities, calculated using the treasury stock method. The calculation of dilutive shares outstanding excludes out-of-the-money options (i.e., such options’ exercise prices were greater than the average market price of our common shares for the period) because their inclusion would have been antidilutive. In periods of losses, diluted loss per share is computed on the same basis as basic loss per share as the inclusion of any other potential shares outstanding would be anti-dilutive.
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 June 30, 2024, and December 31, 2023, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood The Company classifies tax-related penalties and net interest as income tax expense. For the three and six-month periods ended June 30, 2024, and 2023, respectively, no
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.
Warranties	Warranties The Company’s safe manufacturing business estimates its exposure to warranty claims based on both current and historical (with respect to the Champion Entities) product sales data and warranty costs (actual) incurred. The Company assesses the adequacy of its recorded warranty liability each quarter and adjusts the amount as necessary. Warranty liability is included in our accrued expense accounts in the accompanying condensed consolidated balance sheets. We estimate that the warranty liability is nominal or negligible based on the superior quality of products and our excellent customer relationships. Warranty liability recorded as of June 30, 2024 and December 31, 2023 was approximately $ 85,000 82,238
Right of Use Assets and Lease Liabilities	Right of Use Assets and Lease Liabilities ASC 842, Leases 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 Company 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’s 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 condensed consolidated balance sheets.
Recent Pronouncements	Recent Pronouncements The Company evaluated recent accounting pronouncements through June 30, 2024, and believes that none have a material effect on the Company’s financial statements.
Concentration Risks	Concentration Risks Prior to the closing of the Champion Entities in 2022, the Company purchased a substantial portion (over 20 20 0
Reclassifications	Reclassifications Certain prior period amounts have been reclassified to conform to the current period presentation.

ORGANIZATION AND SUMMARY OF S_3

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
SCHEDULE OF REVENUE PERCENTAGE	The following table sets forth the approximate percentage of revenue by primary category: SCHEDULE OF REVENUE PERCENTAGE Percentage of revenue 2024 2023 2024 2023 For the three months ended June 30, For the six months ended June 30, Percentage of revenue 2024 2023 2024 2023 Safes 98.7 % 98.8 % 99.2 % 98.6 % Soft goods 0.6 % 1.2 % 0.5 % 1.4 % Beverages 0.7 % 0.0 % 0.3 % 0.0 % Total 100 % 100 % 100 % 100 %

INVENTORY AND DEPOSITS (Tables)

INVENTORY AND DEPOSITS (Tables)	6 Months Ended
	Jun. 30, 2024
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY AND DEPOSITS	Inventory and deposits include the following: SCHEDULE OF INVENTORY AND DEPOSITS June 30, 2024 December 31, 2023 (unaudited) (audited) Inventory – Finished Goods and Work in Progress $ 4,348,031 $ 4,017,381 Inventory – Raw Materials 2,009,087 1,770,612 Total Inventory $ 6,357,118 $ 5,787,993

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment include the following: SCHEDULE OF PROPERTY AND EQUIPMENT June 30, 2024 December 31, 2023 (unaudited) (audited) Plant, property and equipment $ 375,316 $ 353,885 Vehicles 398,121 435,153 Property and equipment gross 773,437 789,038 Less: Accumulated depreciation (462,661 ) (428,543 ) Net property and equipment $ 310,776 $ 360,495

RELATED PARTY NOTES PAYABLE A_2

RELATED PARTY NOTES PAYABLE AND RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
SCHEDULE OF SHARE BASED PAYMENTS	SCHEDULE OF SHARE BASED PAYMENTS June 30, 2024 December 31, 2023 (unaudited) (audited) Working capital loan with a director of the Company on June 28, 2024. The prepayment or purchase price prior to July 31, 2024 is 120.0 480,000 125.0 500,000 520,000 130.0 480,000 - Total recorded as a current liability $ 480,000 $ -

LINE OF CREDIT _ FINANCIAL IN_2

LINE OF CREDIT – FINANCIAL INSTITUTION (Tables)	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
SCHEDULE OF LINE OF CREDIT	SCHEDULE OF LINE OF CREDIT June 30, 2024 December 31, 2023 (unaudited) (audited) Line of credit from a financial institution. $ 1,992,129 $ 1,456,929 Total recorded as a current liability $ 1,992,129 $ 1,456,929

NOTES PAYABLE _ WORKING CAPIT_2

NOTES PAYABLE – WORKING CAPITAL (Tables)	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
SCHEDULE OF WORKING CAPITAL	SCHEDULE OF WORKING CAPITAL June 30, 2024 December 31, 2023 (unaudited) (audited) Working capital loans with an irrevocable trust established in the state of Georgia, which assumed a previous loan held by a different limited liability company in the amount of $ 600,000 made on or about June 30, 2022. The two working capital loans are demand loans and accrue interest at 12 % per annum with interest only payments that are due by the last day of the quarter. The 1 st 150,000 was due and payable on December 31, 2023 was partially repaid with the remaining $ 75,000 nd 300,000 is due and payable on June 30, 2024 . 375,000 450,000 Working capital loan agreement with a limited liability company domiciled in the state of Virginia. The working capital loan requires an initial payment of $ 162,667.20 18,074.14 th 35.4 15 25 235,750 - Working capital loan agreement with a limited liability company domiciled in the state of Virginia. The working capital loan requires an initial payment of $ 13,881.78 13,881.78 th 18.8 12 25 111,550 - Working capital loan agreement with a limited liability company domiciled in the state of Delaware. The working capital loan requires an initial payment of $ 13,881.78 13,881.78 th 18.8 12 25 111,550 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with a corporate entity domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 75,000 125 625,000 137.5 675,000 687,500 75,000 - 500,000 Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 10,000 140 140,000 154 154,000 10,000 154,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 10,000 140 140,000 154 154,000 10,000 154,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 10,000 140 140,000 154 154,000 10,000 154,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 7,500 140 105,000 154 115,500 7,500 115,500 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with a limited liability company domiciled in the state of Colorado. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 30,000 140 420,000 154 462,000 30,000 462,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 50,000 140 700,000 154 770,000 50,000 770,000 - Working capital loan agreement with a limited liability company domiciled in the state of New York. The working capital loan is secured by all the assets of the Company that is not secured by the first priority interest of the major financial institution line of credit facility as well as a personal guaranty by our Chief Executive Officer, Mr. Charles A Ross. The working capital loan requires payments of $ 26,000 June 20, 2025 26,000 40.95 1,088,440 - Working capital loan agreement with a limited liability company domiciled in the state of New York. The working capital loan is secured by all the assets of the Company that is not secured by the first priority interest of the major financial institution line of credit facility as well as a personal guaranty by our Chief Executive Officer, Mr. Charles A Ross. The working capital loan requires payments of $ 11,731 December 27, 2024 11,731 - 500,000 Working capital loan agreement with a limited liability company domiciled in the state of New York. The working capital loan is secured by all the assets of the Company that is not secured by the first priority interest of the major financial institution line of credit facility as well as a personal guaranty by our Chief Executive Officer, Mr. Charles A Ross (Secured Loan #1). The working capital loan requires payments of $ 20,000 July 5, 2024 20,000 - 504,214 Working capital loans $ 3,731,790 $ 1,954,214 Total recorded as a current liability $ 3,731,790 $ 1,954,214

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024 December 31, 2023 (unaudited) (audited) Deferred tax asset: Net operating loss carryforward $ 11,729,920 $ 9,494,850 Total deferred tax asset 11,729,920 9,494,850 Less: Valuation allowance (11,729,920 ) (9,494,850 ) 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 June 30, 2024 and December 31, 2023: 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 %

WARRANTS AND OPTIONS (Tables)

WARRANTS AND OPTIONS (Tables)	6 Months Ended
	Jun. 30, 2024
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF FAIR VALUE MEASUREMENT	SCHEDULE OF FAIR VALUE MEASUREMENT June 30, 2024 December 31, 2023 (unaudited) (audited) Stock Price $ 0.47 $ 0.31 Exercise Price $ 1.10 $ 1.10 Term (expected in years) 4.1 4.7 Volatility 54.84 % 17.18 % Annual Rate of Dividends 0.0 % 0.0 % Risk Free Rate 5.09 % 4.79 % Measurement input
SCHEDULE OF WARRANT ACTIVITY	The following table summarizes all warrant activity for the year ended December 31, 2023, and for the six months ended June 30, 2024. SCHEDULE OF WARRANT ACTIVITY Shares Weighted- Average Exercise Price Per Share Remaining term Intrinsic value Outstanding and Exercisable at December 31, 2022 (audited) 1,096,455 $ 30.50 4.50 - Granted 615,000 $ 4.37 5.00 - Granted in Debt Conversion 686,499 $ 4.24 5.00 - Granted Prefunded Warrants 1,365,251 $ 1.10 4.00 - Granted in PIPE transaction 5,977,374 $ 1.10 * 5.00 - Exercised (3,603,687 ) $ 0.88 5.00 - Expired - - - - Outstanding and Exercisable at December 31, 2023 (audited) 6,136,892 $ 3.15 4.70 - Granted - $ - - - Exercised - $ - - - Expired - $ - - - Outstanding and Exercisable at June 30, 2024 (unaudited) 6,136,892 $ 3.15 4.10 - - * *Pursuant to the Inducement Agreement the following warrants were repriced with an exercise price of $ 1.10

LEASES AND LEASED PREMISES (Tab

LEASES AND LEASED PREMISES (Tables)	6 Months Ended
	Jun. 30, 2024
Leases And Leased Premises
SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO LEASES	Balance sheet information related to our leases is presented below: SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO LEASES Balance Sheet location June 30, 2024 December 31, 2023 (unaudited) (unaudited) Operating leases: Right-of-use lease assets Right-of-use operating lease assets $ 1,312,831 $ 1,946,567 Right-of-use lease liability, current Other current liabilities 791,222 1,039,081 Right-of-use lease liability, long-term Right-of-use operating lease liability 521,609 907,486
SCHEDULE OF OTHER INFORMATION RELATED TO LEASES	Other information related to leases is presented below: SCHEDULE OF OTHER INFORMATION RELATED TO LEASES 2024 2023 Six Months Ended June 30, 2024 2023 (unaudited) (unaudited) Cash Paid for Amounts Included in Measurement of Liabilities: Operating cash flows from operating leases $ 328,118 $ 243,501 Weighted Average Remaining Lease Term: Operating leases 2.8 3.0 Weighted Average Discount Rate: Operating leases 10.00 % 5.00 %
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE	The minimum future annual payments under non-cancellable leases during the next five years and thereafter, at rates now in force, are as follows: SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE Operating leases July 1, 2024 – June 30, 2025 $ 638,836 July 1, 2025 – June 30, 2026 312,295 July 1, 2026 – June 30, 2027 267,302 July 1, 2027 – June 30, 2028 256,782 July 1, 2028 – June 20, 2029 64,754 Thereafter - Total future minimum lease payments, undiscounted 1,539,969 Less: Imputed interest (227,138 ) Present value of future minimum lease payments $ 1,312,831

SCHEDULE OF REVENUE PERCENTAGE

SCHEDULE OF REVENUE PERCENTAGE (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Product Information [Line Items]
Total	100%	100%	100%	100%
Safes [Member]
Product Information [Line Items]
Total	98.70%	98.80%	99.20%	98.60%
SoftGoods [Member]
Product Information [Line Items]
Total	0.60%	1.20%	0.50%	1.40%
Beverages [Member]
Product Information [Line Items]
Total	0.70%	0%	0.30%	0%

ORGANIZATION AND SUMMARY OF S_4

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Date of incorporation			Dec. 15, 2014
Accounts Receivable, after Allowance for Credit Loss	$ 2,143,808		$ 2,143,808		$ 2,816,541
Marketing expense	$ 299,655	$ 172,617	$ 564,710	$ 425,342
Earnings per share diluted	$ (0.89)	$ (0.87)	$ (1.35)	$ (1.21)
Income tax examination description			less than a 50% likelihood		less than a 50% likelihood
Income tax expense
Warranty liability	85,000		85,000		$ 82,238
2 Third-party Vendors [Member]
Product Information [Line Items]
Accounts payable and accrued expense	$ 0		$ 0		$ 0
Supplier Concentration Risk [Member] | Inventory [Member] | 2 Third-party Vendors [Member]
Product Information [Line Items]
Risk percentage			20%			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

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 5,253,004	$ 590,204	$ 7,954,282	$ 817,259
Accumulated deficit	53,167,876		53,167,876		$ 45,213,594
Working capital	$ 129,940		129,940		$ 4,551,927
Sought value			$ 20,000,000

SCHEDULE OF INVENTORY AND DEPOS

SCHEDULE OF INVENTORY AND DEPOSITS (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Inventory – Finished Goods and Work in Progress	$ 4,348,031	$ 4,017,381
Inventory – Raw Materials	2,009,087	1,770,612
Total Inventory	$ 6,357,118	$ 5,787,993

INVENTORY AND DEPOSITS (Details

INVENTORY AND DEPOSITS (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2024	Jun. 30, 2023
Inventory Disclosure [Abstract]
Finished goods	$ 60,000	$ 60,000
Finished goods written off	$ 180,000	180,000
Inventory write-offs		$ 0	$ 0

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property and equipment gross	$ 773,437	$ 789,038
Less: Accumulated depreciation	(462,661)	(428,543)
Net property and equipment	310,776	360,495
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment gross	375,316	353,885
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment gross	$ 398,121	$ 435,153

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 30,681	$ 25,275	$ 54,996	$ 54,365
Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years		5 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years		7 years

SCHEDULE OF SHARE BASED PAYMENT

SCHEDULE OF SHARE BASED PAYMENTS (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Total recorded as a current liability	$ 3,731,790	$ 1,954,214
Working Capital Loan [Member]
Related Party Transaction [Line Items]
Total recorded as a current liability	375,000	450,000
Related Party [Member]
Related Party Transaction [Line Items]
Total recorded as a current liability	480,000
Related Party [Member] | Working Capital Loan [Member]
Related Party Transaction [Line Items]
Total recorded as a current liability	$ 480,000

SCHEDULE OF WORKING CAPITAL (De

SCHEDULE OF WORKING CAPITAL (Details) (Parenthetical) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Jun. 28, 2024
Working Capital Loan [Member]
Short-Term Debt [Line Items]
Interest rate		12%
Debt current		$ 600,000
Debt instrument maturity date		Jun. 30, 2024
Interest rate	35.40%	35.40%
Interest rate discount rate	15%	15%
Accrued interest market discount rate	25%	25%
Working Capital Loan [Member] | First Loan [Member]
Short-Term Debt [Line Items]
Loans Payable		$ 150,000
Working Capital Loan [Member] | Second Loan [Member]
Short-Term Debt [Line Items]
Loans Payable	$ 300,000
Repayment of loans	75,000
Working Capital Loan [Member] | Prior To July Thirty One 2024 [Member]
Short-Term Debt [Line Items]
Interest rate			120%
Debt instrument, purchase amount			$ 480,000
Working Capital Loan [Member] | Prior To August Thirty One 2024 [Member]
Short-Term Debt [Line Items]
Interest rate			125%
Debt instrument, purchase amount			$ 500,000
Working Capital Loan [Member] | Prior To September Thirty 2024 [Member]
Short-Term Debt [Line Items]
Interest rate			130%
Debt instrument, purchase amount			$ 520,000
Working Capital Loan One [Member]
Short-Term Debt [Line Items]
Debt current	162,667.20	162,667.20
Debt current additional payable	18,074.14	18,074.14
Working Capital Loan Two [Member]
Short-Term Debt [Line Items]
Debt current	13,881.78	13,881.78
Debt current additional payable	$ 13,881.78	$ 13,881.78
Interest rate	18.80%	18.80%
Interest rate discount rate	12%	12%
Accrued interest market discount rate	25%	25%
Working Capital Loan Three [Member]
Short-Term Debt [Line Items]
Debt current	$ 13,881.78	$ 13,881.78
Debt current additional payable	$ 13,881.78	$ 13,881.78
Interest rate	18.80%	18.80%
Interest rate discount rate	12%	12%
Accrued interest market discount rate	25%	25%
Working Capital Loan Four [Member]
Short-Term Debt [Line Items]
Debt instrument payment	$ 75,000	$ 75,000
Working Capital Loan Four [Member] | Prior to April 1,2024 [Member]
Short-Term Debt [Line Items]
Interest rate	125%
Debt Instrument, Repurchase Amount	$ 625,000
Working Capital Loan Four [Member] | Prior to May 5,2024 [Member]
Short-Term Debt [Line Items]
Interest rate	137.50%
Debt Instrument, Repurchase Amount	$ 675,000
Working Capital Loan Four [Member] | Thereafter [Member]
Short-Term Debt [Line Items]
Debt Instrument, Repurchase Amount	687,500
Working Capital Loan Five [Member]
Short-Term Debt [Line Items]
Debt instrument payment	$ 10,000	10,000
Working Capital Loan Five [Member] | Prior To May Thirty First Twelve 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	140%
Debt Instrument, Repurchase Amount	$ 140,000
Working Capital Loan Five [Member] | Prior To June One Twelve 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	154%
Debt Instrument, Repurchase Amount	$ 154,000
Working Capital Loan Six [Member]
Short-Term Debt [Line Items]
Debt instrument payment	$ 10,000	10,000
Working Capital Loan Six [Member] | Prior to May 5,2024 [Member]
Short-Term Debt [Line Items]
Interest rate	154%
Working Capital Loan Six [Member] | Prior To May Thirty First Twelve 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	140%
Debt Instrument, Repurchase Amount	$ 140,000
Working Capital Loan Six [Member] | Prior To June One Twelve 2024 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Repurchase Amount	154,000
Working Capital Loan Seven [Member]
Short-Term Debt [Line Items]
Debt instrument payment	$ 10,000	10,000
Working Capital Loan Seven [Member] | Prior to May 5,2024 [Member]
Short-Term Debt [Line Items]
Interest rate	154%
Working Capital Loan Seven [Member] | Prior To May Thirty First Twelve 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	140%
Debt Instrument, Repurchase Amount	$ 140,000
Working Capital Loan Seven [Member] | Prior To June One Twelve 2024 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Repurchase Amount	154,000
Working Capital Loan Eight [Member]
Short-Term Debt [Line Items]
Debt instrument payment	$ 7,500	7,500
Working Capital Loan Eight [Member] | Prior to May 5,2024 [Member]
Short-Term Debt [Line Items]
Interest rate	154%
Working Capital Loan Eight [Member] | Prior To May Thirty First Twelve 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	140%
Debt Instrument, Repurchase Amount	$ 105,000
Working Capital Loan Eight [Member] | Prior To June One Twelve 2024 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Repurchase Amount	115,500
Working Capital Loan Nine [Member]
Short-Term Debt [Line Items]
Debt instrument payment	$ 30,000	30,000
Working Capital Loan Nine [Member] | Prior to May 5,2024 [Member]
Short-Term Debt [Line Items]
Interest rate	154%
Working Capital Loan Nine [Member] | Prior To May Thirty First Twelve 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	140%
Debt Instrument, Repurchase Amount	$ 420,000
Working Capital Loan Nine [Member] | Prior To June One Twelve 2024 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Repurchase Amount	462,000
Working Capital Loan Ten [Member]
Short-Term Debt [Line Items]
Debt instrument payment	$ 50,000	$ 50,000
Working Capital Loan Ten [Member] | Prior to May 5,2024 [Member]
Short-Term Debt [Line Items]
Interest rate	154%
Working Capital Loan Ten [Member] | Prior To May Thirty First Twelve 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	140%
Debt Instrument, Repurchase Amount	$ 700,000
Working Capital Loan Ten [Member] | Prior To June One Twelve 2024 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Repurchase Amount	$ 770,000
Working Capital Loan Eleven [Member]
Short-Term Debt [Line Items]
Debt instrument maturity date	Jun. 20, 2025	Jun. 20, 2025
Interest rate	40.95%	40.95%
Debt instrument payment	$ 26,000	$ 26,000
Working Capital Loan Twelve [Member]
Short-Term Debt [Line Items]
Debt instrument maturity date	Dec. 27, 2024	Dec. 27, 2024
Debt instrument payment	$ 11,731	$ 11,731
Working Capital Loan Thirteen [Member]
Short-Term Debt [Line Items]
Debt instrument maturity date	Jul. 05, 2024	Jul. 05, 2024
Debt instrument payment	$ 20,000	$ 20,000

RELATED PARTY NOTES PAYABLE A_3

RELATED PARTY NOTES PAYABLE AND RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)								3 Months Ended			6 Months Ended
	Aug. 31, 2024	Jun. 28, 2024	Jan. 01, 2024	Nov. 20, 2023	Nov. 20, 2023	Oct. 31, 2023	Sep. 19, 2023	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Jul. 08, 2024
Number of shares issued							$ 2,902.38			$ 312,452		$ 312,452
Subsequent Event [Member]
Debt Instrument, Face Amount													$ 1,312,500
Preferred Stock [Member]
Number of shares issued
Common Stock [Member]
Number of shares issued										72		72
Mr. Lambrecht ’s Employment Agreement [Member]
Salaries and wages				$ 260,000
Mr. Ross’s Amended Employment Agreement [Member]
Number of shares issued						$ 8,752,500
Additional compensation expense									$ 466,800		$ 2,079,834
Mr. Ross’s Amended Employment Agreement [Member] | Preferred Stock [Member]
Number of shares vested			10,000
Mr. Ross’s Amended Employment Agreement [Member] | Common Stock [Member]
Number of shares vested			5,000,000
Mr. Grau’s Amended Employment Agreement [Member]
Number of shares issued						$ 8,752,500
Additional compensation expense									466,800		2,079,834
Charles A Ross Jr [Member]
Officer compensation for service								$ 86,154		60,000	162,500	120,000
Stock awards								0		0	0	0
Mr. Grau [Member]
Officer compensation for service								70,000		30,000	132,500	70,000
Stock awards								0		$ 0	0	0
Loan								$ 260,793			260,793
Independent Director [Member] | Mr. Lambrecht ’s Employment Agreement [Member]
Officer compensation for service											0
Salaries and wages											$ 130,000
Independent Consultant [Member] | Mr. Lambrecht ’s Employment Agreement [Member]
Salaries and wages												$ 45,000
Mr Lambrecht [Member] | Mr. Lambrecht ’s Employment Agreement [Member]
Number of shares conversion											62,500,000
Number of shares issued					$ 4,612,500
Additional compensation expense									$ 246,000		$ 1,007,334
Mr Lambrecht [Member] | Mr. Lambrecht ’s Employment Agreement [Member] | Preferred Stock [Member]
Number of shares vested			6,250
Mr Lambrecht [Member] | Mr. Lambrecht ’s Employment Agreement [Member] | Common Stock [Member]
Number of shares vested			6,250,000
Director [Member] | Promissory Note [Member]
Debt Instrument, Face Amount		$ 400,000
Debt Instrument, Maturity Date		Sep. 30, 2024
Repayments of Debt		$ 520,000
Director [Member] | Promissory Note [Member] | Subsequent Event [Member]
Repayments of Debt	$ 500,000

SCHEDULE OF LINE OF CREDIT (Det

SCHEDULE OF LINE OF CREDIT (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Line of Credit Facility [Line Items]
Total recorded as a current liability	$ 1,992,129	$ 1,456,929
Line of Credit [Member]
Line of Credit Facility [Line Items]
Total recorded as a current liability	$ 1,992,129	$ 1,456,929

SCHEDULE OF WORKING CAPITAL (_2

SCHEDULE OF WORKING CAPITAL (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Total recorded as a current liability	$ 3,731,790	$ 1,954,214
Working Capital Loan [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	375,000	450,000
Working Capital Loan One [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	235,750
Working Capital Loan Two [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	111,550
Working Capital Loan Three [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	111,550
Working Capital Loan Four [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability		500,000
Working Capital Loan Five [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	154,000
Working Capital Loan Six [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	154,000
Working Capital Loan Seven [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	154,000
Working Capital Loan Eight [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	115,500
Working Capital Loan Nine [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	462,000
Working Capital Loan Ten [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	770,000
Working Capital Loan Eleven [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	1,088,440
Working Capital Loan Twelve [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability		500,000
Working Capital Loan Thirteen [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability		$ 504,214

LINE OF CREDIT _ FINANCIAL IN_3

LINE OF CREDIT – FINANCIAL INSTITUTION (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended		12 Months Ended
	Feb. 28, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Apr. 30, 2024
Line of Credit Facility [Line Items]
Line of credit					$ 1,900,000
Line of credit, current		$ 1,992,129		$ 1,456,929
Proceeds from lines of credit			$ 1,700,000
Master Credit Agreement [Member]
Line of Credit Facility [Line Items]
Line of credit	$ 2,000,000
Percentage of interest rate period end	2.05%
Total percentage of interest rate during period		7.45%		7.48%
Line of credit description	Upon inception the Company paid a one-time loan fee equal to 0.1% of the LOC amount available. In the likelihood of default, the default interest automatically increases to 6% over the BSBY plus an additional 2.05% rate
Interest rate, increase (decrease)	6%
Proceeds from lines of credit		$ 1,700,000
Bank of America [Member]
Line of Credit Facility [Line Items]
Proceeds from lines of credit		$ 1,900,000

NOTES PAYABLE _ WORKING CAPIT_3

NOTES PAYABLE – WORKING CAPITAL (Details Narrative) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Loans - Working capital	$ 3,731,790	$ 1,954,214

GOODWILL AND ACQUISITION OF T_2

GOODWILL AND ACQUISITION OF THE CHAMPION ENTITIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Goodwill And Acquisition Of Champion Entities
Goodwill	$ 2,000,000		$ 2,000,000		$ 2,000,000
Impairment charges	$ 0	$ 0	$ 0	$ 0

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 11,729,920	$ 9,494,850
Total deferred tax asset	11,729,920	9,494,850
Less: Valuation allowance	(11,729,920)	(9,494,850)
Net deferred tax asset

SCHEDULE OF EFFECTIVE INCOME TA

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details)	6 Months Ended
	Jun. 30, 2024
Income Tax Disclosure [Abstract]
Federal statutory rate	(21.00%)
State taxes, net of federal benefit	(0.00%)
Change in valuation allowance	21%
Effective tax rate	0%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 55,856,751	$ 45,213,594
Valuation allowance for deferred tax assets	$ 11,729,920	$ 9,494,850
Valuation allowance description	As a result, management determined it was more likely than not deferred tax assets will not be realized as of June 30, 2024, and December 31, 2023, and recognized 100% valuation allowance for each period

SHARE CAPITAL (Details Narrativ

SHARE CAPITAL (Details Narrative) - USD ($)																1 Months Ended		3 Months Ended	6 Months Ended		12 Months Ended	18 Months Ended
	May 13, 2024	May 10, 2024	Jan. 01, 2024	Nov. 20, 2023	Nov. 03, 2023	Oct. 31, 2023	Oct. 30, 2023	Sep. 20, 2023	Sep. 19, 2023	Sep. 08, 2023	Aug. 21, 2023	Jun. 28, 2023	Jun. 27, 2023	Jul. 12, 2022	Jul. 08, 2022	Aug. 30, 2023	Jul. 31, 2023	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2023	Apr. 23, 2024
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 authorized																			10,000,000		10,000,000	10,000,000
Preferred stock par value																			$ 0.001		$ 0.001	$ 0.001
Preferred stock, shares issued																			333,000		200,000	200,000
Preferred stock, shares outstanding																			333,000		200,000	200,000
Reserse split													1-for-25
Share price													$ 4.37										$ 1
Shares new issues													2,993,850.63
Exercisable of warrants													615,000
Offering shares										24,129			71,499
Issuance of common stock, shares held																			2,988,687
Sale of common stock, net									$ 2,902.38									$ 312,452		$ 312,452
Gain on settlement of debt										$ 228,000
Number of shares converted																		2,093,591		2,093,591
Common stock shares issued																			5,879,920		5,879,920	5,879,920
Common stock shares outstanding																			5,879,920		5,879,920	5,879,920
Armistice Capital Master Fund Ltd [Member]
Class of Stock [Line Items]
Ownership percentage																			9.99%
Armistice Capital Master Fund Ltd [Member] | September 12 [Member]
Class of Stock [Line Items]
Ownership percentage																			9.99%
Armistice Capital Master Fund Ltd [Member]
Class of Stock [Line Items]
Excerice price share													$ 21.50
Exercisable of warrants																			5,977,374
Prefunded Warrants [Member]
Class of Stock [Line Items]
Purchase price per share								$ 0.75	$ 0.78
Exercisable of warrants										370,000
Sale of stock description of transaction											On August 21, 2023, 245,000 of the 2023 Prefunded Warrants were exercised. Along with an exercise notice and payment totaling $2,450.00, 245,000 shares of common stock were issued.					For the month of August 2023, the following transactions occurred: On August 21, 2023 245,000 of the 2023 Prefunded Warrants were exercised. Along with an exercise notice and payment totaling $2,450.00, 245,000 shares of common stock were issued
Offering shares								24,129	6,391	370,000
Sale of common stock, net								$ 18,096.75	$ 4,984.98	$ 3,700
Stock granted to vendor									3,721
Number of shares converted																						448,096
Common Stock [Member]
Class of Stock [Line Items]
Exercisable of warrants													686,499
Offering shares																	1,493,272	71,499		71,499
Sale of common stock, net																		$ 72		$ 72
Number of shares converted																						448,096
Common stock shares issued																			22,129,920		9,004,920	9,004,920
Common stock shares outstanding																			22,129,920		9,004,920	9,004,920
Common Stock [Member] | September 21 [Member]
Class of Stock [Line Items]
Offering shares																			356,687
Common Stock [Member] | September 12 [Member]
Class of Stock [Line Items]
Offering shares																			390,000
Reverse Stock Split [Member]
Class of Stock [Line Items]
Sale of stock description of transaction																	For the month of July 2023, the following transactions occurred: Approximately 1,493,272 shares of the Company’s common stock were issued pursuant to the 100-share lot roundup caused by the reverse stock split on June 27, 2023. The Depository Trust and Clearing Corporation (the “DTCC”) which handles the clearing and settlement of virtually all broker-to-broker equity, listed corporate and municipal bond and unit investment trust (UIT) transactions in the U.S. equities markets submitted numerous requests for share allocations. In connection with the Company’s June 27, 2023 1-for-25 reverse split DTCC made these requests. An additional 1.488 million shares of the Company’s common stock were newly issued and added to its post-reverse stock split numbers. As described in the Company’s Information Statement filed on Schedule 14C dated December 14, 2022, shareholders holding at least a “round lot” (100 shares or more) prior to the reverse stock split shall have no less than one round lot (100 shares) after the reverse stock split
Prefunded Common Stock Warrants [Member]
Class of Stock [Line Items]
Shares new issues																		615,000		615,000
Offering shares																			615,000
Warrants inducement exercise price per share																			$ 1.10
Preferred Stock [Member]
Class of Stock [Line Items]
Sale of common stock, net
Armistice Capital Master Fund Ltd [Member]
Class of Stock [Line Items]
Sale of stock consideration received per transaction													$ 2,993,850.63
Shares new issues													71,499
Excerice price share												$ 4.24	$ 4.24	$ 21.50	$ 4.37
Exercisable of warrants													615,000
Exercisable of warrants													686,499						2,988,687
Offering shares																			71,499
Proceeds from sale of warrant inducement, net of offering costs																			$ 3,287,555.70
Issuance of common stock, shares held																			2,242,000
Armistice Capital Master Fund Ltd [Member] | Common Stock [Member]
Class of Stock [Line Items]
Excerice price share													$ 4.37
Armistice Capital Master Fund Ltd [Member] | Prefunded Warrants [Member]
Class of Stock [Line Items]
Excerice price share													4.24
Purchase price per share													$ 4.37
Chief Executive Officer [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights				the already issued or existing share-award grant is to vest 1/5th on January 1, 2024, another 1/5th on January 1, 2025, 1/5th on January 1, 2026, 1/5th on January 1, 2027 and the remaining 1/5th on January 1, 2028. Mr. Ross’s amended employment agreement has an effective term running from November 20, 2023 through December 31, 2026, a term of 37 and ½ months.
Chief Executive Officer [Member] | Prefunded Warrants [Member]
Class of Stock [Line Items]
Offering shares									3,954
Chief Operating Officer [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Share price				$ 0.369
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights				the share-award grant is to vest 1/4th upon the signing of Mr. Lambrecht’s employment, another 1/4th on January 1, 2024, another 1/4th on January 1, 2025 and the remaining 1/4th on January 1, 2026. Mr. Lambrecht’s employment agreement has a term running from November 20, 2023 through December 31, 2026, a term of 37 and ½ months
Chief Operating Officer [Member] | Prefunded Warrants [Member]
Class of Stock [Line Items]
Offering shares									2,237
CEO, President and COO [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance				62,500,000
President [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights				the already issued or existing share-award grant is to vest 1/5th on January 1, 2024, another 1/5th on January 1, 2025, 1/5th on January 1, 2026, 1/5th on January 1, 2027 and the remaining 1/5th on January 1, 2028. Mr. Grau’s amended employment agreement has an effective term running from November 20, 2023 through December 31, 2026, a term of 37 and ½ months.
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock authorized																			150,000		150,000	150,000
Preferred stock, shares issued																			125,000		125,000	125,000
Preferred stock, shares outstanding																			125,000		125,000	125,000
Share issued in conversion			13,125,000			3,125,000
Number of shares converted			26,250																		6,250
Series A Preferred Stock [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued																			125,000		125,000	125,000
Preferred stock, shares outstanding																			125,000		125,000	125,000
Series A Preferred Stock [Member] | Chief Executive Officer [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Share price				$ 0.3501
Series A Preferred Stock [Member] | Chief Operating Officer [Member] | Employment [Member]
Class of Stock [Line Items]
Stock option award, description				On November 20, 2023 the Company issued 25,000 shares of its Series A Preferred Stock to Mr. Lambrecht, pursuant to his employment agreement as Chief Operating Officer. Mr. Lambrecht’s shares of Series A Preferred Stock will vest in the following manner, 25% upon signing of the employment agreement, 25% on the 1st of January 2024, and 25% for the following two anniversaries. Messrs. Ross and Grau who are holders of the Series A Preferred Stock will also enjoy the vesting of their shares of Series A Preferred Stock in the following manner; 20% on the 1st of January 2024 and 20% thereafter for the following 4 anniversaries. The Company has determined, and appropriately recorded in its statement of operations a compensation expense associated with the conversion or convertibility of the Series A Preferred Stock into common stock of the Company on a 500:1 basis.
Series A Preferred Stock [Member] | President [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Share price				$ 0.3501
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock authorized																			350,000		350,000	350,000
Preferred stock, shares issued																			75,143		75,143	75,143
Preferred stock, shares outstanding																			75,143		75,143	75,143
Series B Preferred Stock [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued																			75,143		75,143	75,143
Preferred stock, shares outstanding																			75,143		75,143	75,143
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock authorized																			3,100,000
Preferred stock, shares issued																			0
Preferred stock, shares outstanding																			0		0	0
Number of shares converted		5
Series C Preferred Stock [Member] | IPO [Member]
Class of Stock [Line Items]
Purchase price per share					$ 7.50
Proceeds from offering					$ 19,999,995
Series C Preferred Stock [Member] | IPO [Member] | Maximum [Member]
Class of Stock [Line Items]
Offering shares					2,666,666
Series C Preferred Stock [Member] | IPO [Member] | Minimum [Member]
Class of Stock [Line Items]
Purchase price					$ 7.50
Series C Preferred Stock [Member] | Investor [Member]
Class of Stock [Line Items]
Investment					$ 300
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock authorized		2,500,000																	500,000		500,000	500,000
Preferred stock par value		$ 0.001
Preferred stock, shares issued																			133,334
Preferred stock, shares outstanding																			133,334
Share price		2.25
Purchase price per share		1.50
Conversion price	$ 1.50	1.50
Series D Preferred Stock [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued																			133,334		0	0
Preferred stock, shares outstanding																			133,334		0	0
Series A Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Offering shares						150,000	100,000
Series D Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Purchase price per share	$ 7.50	$ 7.50
Conversion of stock	$ 1,000,005
Shares issued	133,334

SCHEDULE OF FAIR VALUE MEASUREM

SCHEDULE OF FAIR VALUE MEASUREMENT (Details)	Jun. 30, 2024	Dec. 31, 2023
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0.47	0.31
Measurement Input, Exercise Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	1.10	1.10
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Term (expected in years)	4 years 1 month 6 days	4 years 8 months 12 days
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	54.84	17.18
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0	0
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	5.09	4.79

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - USD ($)		6 Months Ended	12 Months Ended
		Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Shares Outstanding and Exercisable		6,136,892	1,096,455
Weighted average exercise price per share - Outstanding and Exercisable		$ 3.15	$ 30.50
Remaining term - Outstanding and Exercisable		4 years 1 month 6 days	4 years 8 months 12 days	4 years 6 months
Intrinsic value - Outstanding and Exercisable
Shares Granted			615,000
Weighted average exercise price per share - Granted			$ 4.37
Remaining term - Granted			5 years
Intrinsic value - Granted
Shares Granted in Debt Conversion			686,499
Weighted average exercise price per share - Granted in Debt Conversion			$ 4.24
Remaining term - Granted in Debt Conversion			5 years
Shares Granted Prefunded Warrants			1,365,251
Weighted average exercise price per share - Granted Prefunded Warrants			$ 1.10
Remaining term - Granted Prefunded Warrants			4 years
Shares Granted in PIPE transaction			5,977,374
Weighted average exercise price per share - Granted in PIPE transaction	[1]		$ 1.10
Remaining term - Granted in PIPE transaction			5 years
Shares Exercised			(3,603,687)
Weighted average exercise price per share - Exercised			$ 0.88
Remaining term - Exercised			5 years
Shares Expired
Weighted average exercise price per share - Expired
Intrinsic value - Exercised
Intrinsic value - Expired
Shares Outstanding and Exercisable		6,136,892	6,136,892	1,096,455
Weighted average exercise price per share - Outstanding and Exercisable		$ 3.15	$ 3.15	$ 30.50
Intrinsic value - Outstanding and Exercisable
[1]*Pursuant to the Inducement Agreement the following warrants were repriced with an exercise price of $ 1.10

SCHEDULE OF WARRANT ACTIVITY _2

SCHEDULE OF WARRANT ACTIVITY (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2023 $ / shares
Share-Based Payment Arrangement [Abstract]
Weighted average exercise price per share - Granted in PIPE transaction	$ 1.10	[1]
[1]*Pursuant to the Inducement Agreement the following warrants were repriced with an exercise price of $ 1.10

WARRANTS AND OPTIONS (Details N

WARRANTS AND OPTIONS (Details Narrative) - USD ($)										1 Months Ended		3 Months Ended	6 Months Ended		18 Months Ended
	Sep. 20, 2023	Sep. 19, 2023	Sep. 08, 2023	Aug. 21, 2023	Jun. 28, 2023	Jun. 27, 2023	Nov. 30, 2022	Jul. 12, 2022	Jul. 08, 2022	Aug. 30, 2023	Jul. 31, 2023	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Apr. 23, 2024
Exercise price of warrants						$ 4.37	$ 0.25
Warants converting into shares												2,093,591		2,093,591
Warrants issued						615,000
Sale of stock						2,993,850.63
Number of shares issued			24,129			71,499
Share price						$ 4.37										$ 1
Issuance of common stock, shares held													2,988,687
Sale of common stock		$ 2,902.38										$ 312,452		$ 312,452
Armistice Capital Master Fund Ltd [Member]
Ownership percentage													9.99%
Armistice Capital Master Fund Ltd [Member] | September 12 [Member]
Ownership percentage													9.99%
Armistice Capital Master Fund Ltd [Member]
Warrants issued													5,977,374
Warrant exercise price						$ 21.50
Prefunded Warrants To Calvary [Member]
Warrants issued													936,937
Warrant exercise price													$ 21.50
Warrant exercise price													5 years
Weighted average exercise price per share													$ 1.10
Armistice Capital Master Fund Ltd [Member]
Warrants issued						686,499							2,988,687
Warrant exercise price					$ 4.24	$ 4.24		$ 21.50	$ 4.37
Sale of stock						71,499
Number of shares issued													71,499
Aggregate gross proceeds of warrants													$ 3,287,555.70
Issuance of common stock, shares held													2,242,000
Calvary Fund [Member]
Exercise price of warrants							$ 129.6875
Conversion of warrants							15,099
Prefunded Warrants [Member]
Exercise price of warrants													$ 0.25
Warants converting into shares															448,096
Warrants issued			370,000
Number of shares issued	24,129	6,391	370,000
Sale of stock description of transaction				On August 21, 2023, 245,000 of the 2023 Prefunded Warrants were exercised. Along with an exercise notice and payment totaling $2,450.00, 245,000 shares of common stock were issued.						For the month of August 2023, the following transactions occurred: On August 21, 2023 245,000 of the 2023 Prefunded Warrants were exercised. Along with an exercise notice and payment totaling $2,450.00, 245,000 shares of common stock were issued
Sale of common stock	$ 18,096.75	$ 4,984.98	$ 3,700
Warrants [Member]
Exercise price of warrants													$ 27.50
Common Stock [Member]
Exercise price of warrants						$ 4.24
Warants converting into shares															448,096
Warrants issued						686,499
Number of shares issued											1,493,272	71,499		71,499
Warrants outstanding						686,499
Sale of common stock												$ 72		$ 72
Common Stock [Member] | September 21 [Member]
Number of shares issued													356,687
Common Stock [Member] | September 12 [Member]
Number of shares issued													390,000
Common Stock [Member] | Armistice Capital Fund Ltd [Member]
Warrants outstanding						1,365,251
Common Stock [Member] | Armistice Capital Master Fund Ltd [Member]
Warrant exercise price						$ 4.37
Warrant [Member]
Exercise price of warrants						$ 1.10
Warrants issued						686,499							6,136,892		6,136,892
Number of shares issued			746,687
Warrants outstanding													6,136,892		6,136,892
Warrant [Member] | Offer Letter Agreement [Member]
Exercise price of warrants					$ 4.24				$ 4.37
Prefunded Common Stock Warrants [Member]
Exercise price of warrants												$ 0.01		$ 0.01
Sale of stock												615,000		615,000
Number of shares issued													615,000
Common stock exercise price													$ 1.10

SCHEDULE OF BALANCE SHEET INFOR

SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO LEASES (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Leases And Leased Premises
Right-of-use lease assets	$ 1,312,831	$ 1,946,567
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Right-of-use lease assets	Right-of-use lease assets
Right-of-use lease liability, current	$ 791,222	$ 1,039,081
Right-of-use lease liability, long-term	$ 521,609	$ 907,486

SCHEDULE OF OTHER INFORMATION R

SCHEDULE OF OTHER INFORMATION RELATED TO LEASES (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Leases And Leased Premises
Operating cash flows from operating leases	$ 328,118	$ 243,501
Operating leases, remaining lease term	2 years 9 months 18 days	3 years
Operating leases, weighted average discount rate	10%	5%

SCHEDULE OF FUTURE MINIMUM RENT

SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE (Details)	Jun. 30, 2024 USD ($)
Leases And Leased Premises
Operating lease, 2024 (six months remaining)	$ 638,836
Operating lease, 2025	312,295
Operating lease, 2026	267,302
Operating lease, 2027	256,782
Operating lease, 2028	64,754
Operating lease, Thereafter
Total future minimum lease payments, undiscounted	1,539,969
Less: Imputed interest	(227,138)
Present value of future minimum lease payments	$ 1,312,831

LEASES AND LEASED PREMISES (Det

LEASES AND LEASED PREMISES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Leases And Leased Premises
Rent expense for operating leases	$ 185,000	$ 370,000	$ 225,000	$ 450,000
Operating lease right of use asset and liability					$ 1,000,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Outstanding letters of credit	$ 0	$ 0
Line of credit	$ 1,992,129	$ 1,456,929

OTHER INCOME _ EMPLOYEE RETEN_2

OTHER INCOME – EMPLOYEE RETENTION CREDIT (Details Narrative) - US Treasury and Government [Member]	12 Months Ended
	Dec. 31, 2023 USD ($)
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Received tax credit	$ 1,291,000
Refunds and credits for retaining	178,000
Employee [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Refunds and credits for retaining	$ 1,113,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

Aug. 05, 2024

Jul. 25, 2024

Jul. 22, 2024

Jul. 10, 2024

Jul. 08, 2024

Jul. 02, 2024

Sep. 08, 2023

Jun. 27, 2023

Aug. 09, 2024

Jul. 09, 2024

Jun. 30, 2024

May 10, 2024

Apr. 30, 2024

Nov. 30, 2022

Subsequent Event [Line Items]

Line of credit

$ 1,900,000

Per share

$ 4.37

$ 0.25

Convertible notes payable

$ 500,000

Number of shares issued

24,129

71,499

Series D Preferred Stock [Member]

Subsequent Event [Line Items]

Shares Issued, Price Per Share

$ 1.50

Subsequent Event [Member]

Subsequent Event [Line Items]

Principal amount

$ 1,312,500

Interest payable

577,500

Loan payment

67,500

Administrative agent fee

$ 62,500

Interest rate

5%

Conversion price

$ 0.448

Periodic payment

$ 300,000

Convertible debt

300,000

Notes payable

100,000

Debt

300,000

Convertible notes payable

$ 200,000

Subsequent Event [Member] | Bank of America [Member]

Subsequent Event [Line Items]

Line of credit

$ 2,017,539.27

Line of credit, interest

$ 743.38

Subsequent Event [Member] | Series D Preferred Stock [Member] | Accredited Investor One [Member]

Subsequent Event [Line Items]

Number of shares issued

10,010

Revenues

$ 75,000

Subsequent Event [Member] | Series D Preferred Stock [Member] | Accredited Investor Two [Member]

Subsequent Event [Line Items]

Number of shares issued

12,134

Revenues

$ 100,000

Subsequent Event [Member] | Conversion Agreement [Member]

Subsequent Event [Line Items]

Conversion of Stock, Shares Issued

2,232,143

Conversion price

$ 0.001

Shares Issued, Price Per Share

$ 0.448

$ 1.50

Subsequent Event [Member] | Conversion Agreement [Member] | Series D Preferred Stock [Member]

Subsequent Event [Line Items]

Preferred Stock, Convertible, Shares Issuable

133,334

Class of Warrant or Right, Number of Securities Called by Each Warrant or Right

2,988,687

Subsequent Event [Member] | Minimum [Member] | Conversion Agreement [Member] | Series D Preferred Stock [Member]

Subsequent Event [Line Items]

Per share

$ 0.448

Subsequent Event [Member] | Maximum [Member] | Conversion Agreement [Member] | Series D Preferred Stock [Member]

Subsequent Event [Line Items]

Per share

$ 1.10

Subsequent Event [Member] | Factoring Agreement [Member]

Subsequent Event [Line Items]

Wholly owned subsidiary

$ 357,500

Other fees

12,500

Repayment purchased receivable amount

17,875

Subsequent Event [Member] | Factoring Agreement [Member] | Minimum [Member]

Subsequent Event [Line Items]

Wholly owned subsidiary

$ 250,000

Subsequent Event [Member] | Revenue Agreement [Member] | Accredited Investor One [Member]

Subsequent Event [Line Items]

Revenues

7,500

Subsequent Event [Member] | Revenue Agreement [Member] | Accredited Investor Two [Member]

Subsequent Event [Line Items]

Revenues

10,000

Subsequent Event [Member] | Revenue Interest Purchase Agreements [Member] | Accredited Investor One [Member]

Subsequent Event [Line Items]

Revenues

10,000

Subsequent Event [Member] | Revenue Interest Purchase Agreements [Member] | Accredited Investor Two [Member]

Subsequent Event [Line Items]

Revenues

10,000

Subsequent Event [Member] | Revenue Interest Purchase Agreements [Member] | One Corporate Accredited Investor [Member]

Subsequent Event [Line Items]

Revenues

$ 30,000

Subsequent Event [Member] | Securities Purchase Agreement [Member] | 1800 Diagonal Lending, LLC [Member]

Subsequent Event [Line Items]

Principal amount

$ 179,400