American Rebel (AREB) 10-K/A 29 Jan 25 2023 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Jan. 27, 2025	Jun. 30, 2023
Document Type	10-K/A
Amendment Flag	true
Amendment Description	This Amendment No. 1 on Form 10-K (“Amendment No. 1”) amends the Annual Report of American Rebel Holdings, Inc. (the “Company”) on Form 10-K for the years ended December 31, 2023 and 2022, as filed with the Securities and Exchange Commission (the “SEC”) on April 12, 2024 (the “Original Filing”). We are filing Amendment No. 1 in connection with the reaudits of the years ended December 31, 2023 and 2022.On May 3, 2024, the SEC 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 SEC 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.   As reported in the Current Report on Form 8-K filed with the Commission on May 6, 2024, in light of the Order, the Audit Committee (the “Committee”) of the Board of Directors of the Company on May 6, 2024, unanimously approved to dismiss, and dismissed BF Borgers as the Company’s independent registered public accounting firm.   On May 14, 2024, the Committee approved the engagement of GBQ Partners LLC (“GBQ”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024 and the reaudits of the years ended December 31, 2023 and 2022.   During the two most recent fiscal years and in the subsequent interim period through May 14, 2024, neither the Company nor anyone on its behalf has consulted with GBQ with respect to (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that would have been rendered on the Company’s consolidated financial statements, and neither a written report nor oral advice was provided to the Company that GBQ concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K; or (iii) any “reportable event” within the meaning of Item 304(a)(1)(v) of Regulation S-K.
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 15,705,174
Entity Common Stock, Shares Outstanding		2,345,406
Documents Incorporated by Reference [Text Block]	None
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	true
Document Financial Statement Restatement Recovery Analysis [Flag]	false
Auditor Firm ID	1808
Auditor Name	GBQ Partners LLC
Auditor Location	Columbus, Ohio
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

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CURRENT ASSETS:
Cash and cash equivalents	$ 1,077,028	$ 286,086
Accounts receivable, net	2,674,540	1,372,234
Prepaid expense	67,322	137,178
Inventory, net	5,574,371	6,641,911
Inventory deposits	21,968	117,551
Total Current Assets	9,415,229	8,554,960
Property and Equipment, net	360,495	456,525
OTHER ASSETS:
Lease deposits and other	25,360	18,032
Right-of-use lease assets, net	1,244,496	1,435,048
Goodwill and intangible assets, net	500,000	2,087,559
Total Other Assets	1,769,856	3,540,639
TOTAL ASSETS	11,545,580	12,552,124
CURRENT LIABILITIES:
Accounts payable and other payables	2,041,370	2,258,455
Accrued expense and other	683,110	507,231
Loan – Officers – related party	74,664	29,332
Loans – Working capital	1,944,410	602,643
Line of credit	1,456,929
Right-of-use lease liability, current	669,002	970,052
Total Current Liabilities	6,869,485	4,367,713
Right-of-use lease liability, long-term	602,278	521,880
TOTAL LIABILITIES	7,471,763	4,889,593
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred Shares
Common Stock, $0.001 par value; 600,000,000 shares authorized; 5,879,920 and 677,221 issued and outstanding, respectively at December 31, 2023 and December 31, 2022	9,005	677
Additional paid in capital	51,546,448	45,411,814
Accumulated deficit	(47,481,836)	(37,750,135)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	4,073,817	7,662,531	$ (4,862,824)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	11,545,580	12,552,124
Series A Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred Shares	125	100
Series B Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred Shares	$ 75	$ 75

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2023	Oct. 23, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001		$ 0.001
Preferred stock, shares authorized	10,000,000		10,000,000
Preferred stock, shares issued	200,000		175,000
Preferred stock, shares outstanding	200,000		175,000
Common stock, par value	$ 0.001	$ 1	$ 0.001
Common stock, shares authorized	600,000,000		600,000,000
Common stock, shares issued	5,879,920		677,221
Common stock, shares outstanding	5,879,920		677,221

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue	$ 15,998,196	$ 7,948,340
Cost of goods sold	14,199,260	8,755,344
Gross margin	1,798,936	(807,004)
Expenses:
Consulting/payroll and other costs	3,598,839	1,066,796
Compensation expense – officers – related party	518,107	1,094,781
Compensation expense – officers – deferred comp – related party	812,500
Rental expense, warehousing, outlet expense	871,032	508,527
Product development costs	132,528	746,871
Marketing and brand development costs	1,318,890	523,589
Administrative and other	3,207,806	3,201,899
Depreciation and amortization expense	104,229	50,087
Total operating expenses	10,563,931	7,192,550
Operating loss	(8,764,995)	(7,999,554)
Other Income (Expense)
Interest expense	(363,567)	(208,109)
Settlement expense – pre-emptive rights release		(350,000)
Interest income	3,780	5,578
Employee retention credit funds, net of costs to collect	1,113,337
Gain (loss) on sale of equipment	1,900
Impairment adjustment – goodwill and intangible assets	(1,912,559)
Gain (loss) on settlement of liability	190,403	(1,535,946)
Net loss before income tax provision	(9,731,701)	(10,088,031)
Provision for income tax
Net loss	$ (9,731,701)	$ (10,088,031)
Basic income (loss) per share	$ (3.81)	$ (33.76)
Diluted income (loss) per share	$ (3.81)	$ (33.76)
Weighted average common shares outstanding - basic	2,554,939	298,800
Weighted average common shares outstanding - diluted	2,554,939	298,800

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2021	$ 64	$ 377	$ 22,798,839	$ (27,662,104)	$ (4,862,824)
Balance, shares at Dec. 31, 2021	63,895
Sale of 492,902 pre-funded common stock warrants at a price of $27.50 per share, with an exercise price			12,322,542		12,322,542
Prefunded common stock warrant offering costs and fee			(1,972,578)		$ (1,972,578)
Effect of reverse stock split round lot shares, shares					5,140
Exercise of $27.50 prefunded warrants into shares of common stock	$ 449		111,576		$ 112,025
Exercise of pre-funded warrants, shares	448,097
Issuance of common stock as compensation at a price of $15.25 per share	$ 4		60,996		61,000
Issuance of common stock as compensation, shares	4,000
Net loss				(10,088,031)	(10,088,031)
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase of 5,140	$ 106		9,038,350		9,038,456
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares	106,345
Issuance of common stock to pay for expenses at a price of $103.75 per share	$ 9		969,526		969,535
Issuance of common stock to pay for expenses, shares	9,345
Preferred stock converted into common stock	$ 10	(202)	192
Preferred stock converted to common stock, shares	10,068
Debt converted into common stock warrants			1,566,559		1,566,559
Sale of common stock for cash at a price of $27.75 per share	$ 20		565,315		565,335
Sale of common stock for cash, shares	20,372
Exercise of $103.75 prefunded warrants into shares of common stock	$ 15		3,760		3,775
Exercise of pre-funded warrants, shares	15,099
Impact of restatement			(53,263)		(53,263)
Balance at Dec. 31, 2022	$ 677	175	45,411,814	(37,750,135)	7,662,531
Balance, shares at Dec. 31, 2022	677,221
Sale of common stock, net	$ 72		312,380		312,452
Sale of common stock, net, shares	71,499
Sale of 492,902 pre-funded common stock warrants at a price of $27.50 per share, with an exercise price			2,681,400		2,681,400
Prefunded common stock warrant offering costs and fee			(529,324)		(529,324)
Effect of reverse stock split with 100 share minimum round lot share increase	$ 1,493		(1,493)
Effect of reverse stock split round lot shares, shares	1,493,272
Warrant inducement and exercise of 2,988,687 (repriced) common stock warrants at a price of $1.10 per warrant into shares of common stock	$ 2,989		3,284,567		$ 3,287,556
Warrant inducement and exercise of 2,988,687 (repriced) common stock warrants at a price of $1.10 per warrant into shares of common stock, share	2,988,687				2,988,687
Warrant inducement offering costs and fees			(453,756)		$ (453,756)
Exercise of $27.50 prefunded warrants into shares of common stock	$ 615		5,535		6,150
Exercise of pre-funded warrants, shares	615,000
Issuance of common stock as compensation at a price of $15.25 per share	$ 4		2,900		2,904
Issuance of common stock as compensation, shares	3,721
Common stock issued as compensation pursuant to LTIP – three (3) related parties at a price of $0.78 per share	$ 6		4,978		4,984
Common stock issued as compensation pursuant to LTIP - three (3) related parties, shares	6,391
Common stock issued as compensation to independent members of the board of directors – related parties at a price of $0.75 per share	$ 24		18,072		18,096
Common stock issued as compensation to independent members of the board of directors - related parties, shares	24,129
Series A preferred stock issued as compensation pursuant to an employment agreement – related party, issued at par value or $0.001 per share		25			25
Common stock equivalents from Series A Preferred stock issued as compensation pursuant to an employment agreement; convertible into 12,500,000 shares of common stock, 3,125,000 immediate vesting – related party	$ 3,125		809,375		812,500
Common stock equivalents from Series A Preferred stock issued as compensation pursuant to an employment agreement; convertible into 12,500,000 shares of common stock, 3,125,000 immediate vesting - related party, shares
Net loss				(9,731,701)	(9,731,701)
Balance at Dec. 31, 2023	$ 9,005	$ 200	$ 51,546,448	$ (47,481,836)	$ 4,073,817
Balance, shares at Dec. 31, 2023	5,879,920

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Deficit) (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Warrants exercise price per share	$ 0.25
Reverse stock split minimum round slot, shares	100
Warrant inducement shares exercised	2,988,687
Warrants inducement exercise price per share	$ 1.10
Compensation price per share	0.78	$ 15.25
Compensation price per share	0.78
Common stock compensation independent members board of directors related parties price per share	0.75
Preferred stock, par value	$ 0.001	$ 0.001
Reverse stock split, shares		5,140
Common stock expenses price per share		$ 103.75
Sale of common stock for cash, Per share		$ 27.75
Series A Preferred Stock [Member]
Reverse stock split minimum round slot, shares	6,250
Related Party [Member] | Employment Agreement [Member] | Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001
Convertible shares	12,500,000
Conversion shares of common stock	3,125,000
Prefunded Common Stock Warrants [Member]
Sale of common stock for cash, shares	615,000	492,902
Pre-funded stock price per share	$ 4.36	$ 27.50
Warrants exercise price per share	0.01
Warrants inducement exercise price per share	$ 1.10
Pre Funded Warrant [Member]
Exercise price one		27.50
Exercise price two		$ 103.75

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOW FROM OPERATING ACTIVITIES:
Net income (loss)	$ (9,731,701)	$ (10,088,031)
Depreciation	104,230	50,087
Gain on disposition of property	(1,900)	(1,994)
Compensation paid through issuance of common stock	21,332
Compensation – deferred comp – related party	812,500
Goodwill and intangible assets impairment	1,912,559
Loss on settlement of liability		1,566,751
Adjustments to reconcile net loss to cash (used in) operating activities (net of acquired amounts from Champion):
Accounts receivable	(1,302,306)	15,642
Prepaid expense and other	69,856	80,291
Inventory	1,446,401	2,137,962
Inventory deposits	95,583	(117,551)
Lease deposits and other	(7,328)	(18,032)
Accounts payable	(217,085)	(842,971)
Accrued expenses	175,879	86,626
Other assets and liabilities	(378,861)	(558,506)
Right-of-use lease liabilities	(30,100)	56,884
Net Cash (Used in) Operating Activities	(7,030,941)	(7,632,842)
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of Champion Entities	(325,000)	(8,455,177)
Purchase of property and equipment	(6,300)	(30,392)
Net Cash (Used in) Investing Activities	(331,300)	(8,485,569)
CASH FLOW FROM FINANCING ACTIVITIES:
Proceeds from sale of common and preferred stock, net of offering costs	312,405	9,603,463
Purchase of Champion Entities		(1,442,243)
Proceeds from sale of warrant inducement, net of offering costs	2,830,811
Proceeds from sale of common stock and prefunded warrants, net of offering costs	2,160,404	10,465,913
Proceeds from exercise of prefunded warrants	5,535
Proceeds (repayments) of loans – officer - related party	45,332	18,959
Proceeds from line of credit	1,456,929
Proceeds of working capital loans	1,341,767
Repayment of loans – nonrelated party		(2,259,202)
Net Cash Provided by Financing Activities	8,153,183	16,386,890
CHANGE IN CASH	790,942	268,479
CASH AT BEGINNING OF PERIOD	286,086	17,607
CASH AT END OF PERIOD	1,077,028	286,086
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest	415,472	243,592
Income taxes
Non-cash investing and financing activities:
Issuance of Series A preferred stock pursuant to employment agreement – related party	4,612,500
Modification of conversion terms of Series A preferred stock previously issued pursuant to employment agreements – related parties	$ 17,505,000

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure [Table]
Net Income (Loss) Attributable to Parent	$ (9,731,701)	$ (10,088,031)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – 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 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 acquisition of the “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 plans to launch regionally in 2024. To varying degrees, the consequences of the COVID-19 pandemic continue to affect our operating business. Significant government and private sector actions have taken place to control the spread and mitigate the economic effects of the virus and its variants. The development of geopolitical conflicts, supply chain disruptions and government actions to slow rapid inflation in recent years have produced varying effects on our business. The economic effects from these events over 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. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its majority-owned subsidiaries, American Rebel, Inc., American Rebel Beverages, LLC and the Champion Entities (as defined in Note 9). All significant intercompany accounts and transactions have been eliminated. Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. Inventory and Inventory Deposits Inventory consists of backpacks, jackets, safes, 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 fifteen years Revenue recognition and accounts receivable In accordance with the Financial Accounting Standards Board (“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 carrying amount of accounts receivable is reduced by an allowance for bad debts and 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 approximately $ 150,000 90,000 2,674,540 1,372,234 100,746 The following table sets forth the approximate percentage of revenue by primary category: SCHEDULE OF REVENUE PERCENTAGE Percentage of revenue: 2023 2022 For the Years Ended December 31, Percentage of revenue: 2023 2022 Safes 93 % 96 % Soft goods and other 7 % 4 % Beverages 0 % 0 % Total 100 % 100 % Advertising costs Advertising costs are expensed as incurred; Marketing costs incurred were $ 1,318,891 523,589 Fair Value Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2023 and 2022, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand. Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets. Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations. Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants. Stock-based compensation The Company records stock-based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with 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. Earnings 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 earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. Dilutive common share equivalents are negligible or immaterial as dilutive shares to be issued during net loss years were non-existent. For the years ended December 31, 2023 and 2022, net loss per share was $ (3.96) (35.63) 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. Out-of-the-money stock options totaled none and none as of December 31, 2023 and December 31, 2022, respectively. SCHEDULE OF EARNINGS PER SHARE December 31, 2023 December 31, 2022 Shares used in computation of basic earnings per share for the year ended 2,554,939 298,800 Net income (loss) $ (9,731,701 ) $ (10,088,031 ) Fully diluted income (loss) per share $ (3.81 ) $ (33.76 ) 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 December 31, 2023 and December 31, 2022, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months. The Company classifies tax-related penalties and net interest as income tax expense. For the years ended December 31, 2023 and 2022, 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. Business Combinations The Company accounts for business combinations in accordance with ASC Topic 805, Business Combinations, and as further defined by ASU 2017-01, Business Combinations (Topic 805), which requires the assets and liabilities assumed to be measured at fair value. When the purchase consideration consists entirely of shares of our common stock, the Company calculates the purchase price by determining the fair value, as of the acquisition date, of shares issued in connection with the closing of the acquisition and, if the transaction involves contingent consideration based on achievement of milestones or earn-out events, the probability-weighted fair value, as of the acquisition date, of shares issuable upon the occurrence of future events or conditions pursuant to the terms of the agreement governing the business combination. If the transaction involves such contingent consideration, our calculation of the purchase price involves probability inputs that are highly judgmental due to the inherent unpredictability of drug development, particularly by development-stage companies. The Company recognizes estimated fair values of the tangible assets and intangible assets acquired and liabilities assumed as of the acquisition date, and we record as goodwill any amount of the purchase price of the tangible and intangible assets acquired and liabilities assumed in excess of the fair value (see Note 9 - Goodwill and Acquisition Of Champion Entities and for further information in accordance with ASC 805-10-55-37 through ASC 805-10-55-50). Intangible assets, comprised by trade names, are amortized over their expected life, which approximates 10 years. Right of Use Assets and Lease Liabilities In February 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842). The standard requires lessees to recognize almost all leases on the balance sheet as a Right-of-use (“ROU”) asset and a lease liability and requires leases to be classified as either an operating or a finance type lease. The standard excludes leases of intangible assets or inventory. The standard became effective for the Company beginning January 1, 2019. The Company adopted ASC 842 using the modified retrospective approach, by applying the new standard to all leases existing at the date of initial application. Results and disclosure requirements for reporting periods beginning after January 1, 2019 are presented under ASC 842, while prior period amounts have not been adjusted and continue to be reported in accordance with our historical accounting under ASC 840. The Company elected the package of practical expedients permitted under the standard, which allowed the Company to carry forward historical lease classifications. 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 includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company’ lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating leases are included in operating lease Right-of-use assets and operating lease liabilities, current and non-current, on the Company’s consolidated balance sheets. Recent pronouncements The Company evaluated recent accounting pronouncements through December 31, 2023, and believes that none have a material effect on the Company’s consolidated financial statements. Concentration Risk Prior to the closing of the Champion Entities in 2022, the Company purchased a substantial portion (over 20 20 0

RESTATEMENT OF PREVIOUSLY ISSUE

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2023
Restatement Of Previously Issued Financial Statements
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	NOTE 2 – RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS In connection with the preparation of the Company’s consolidated financial statements as of December 31, 2023, and for the year ended December 31, 2023, the Company concluded it should restate its financial statements to properly reflect the following, among other corrections: ● Accounting for inventory, costs of goods sold, and accounts receivable; ● Accounting and recognition of certain expense and accruals, including those related to debt obligations; ● Accounting for Series A preferred stock and related deferred compensation issued in November 2023; ● Accounting for the Champion business combination and subsequent goodwill and intangible asset impairment; ● Adjustments to the right of use assets and lease liabilities. The impact of the restatement on the Company’s financial statements is reflected in the following tables: SCHEDULE OF FINANCIAL STATEMENTS Original Filing Adjustment Restated December 31, 2023 December 31, 2023 December 31, 2023 ASSETS CURRENT ASSETS: Cash and cash equivalents $ 1,147,696 $ (70,668 ) $ 1,077,028 Accounts receivable, net 2,816,541 (142,001 ) 2,674,540 Prepaid expense 190,933 (123,611 ) 67,322 Inventory, net 5,787,993 (213,622 ) 5,574,371 Inventory deposits 315,083 (293,115 ) 21,968 Total Current Assets 10,258,246 (843,017 ) 9,415,229 Property and Equipment, net 360,495 - 360,495 OTHER ASSETS: Lease deposits and other 83,400 (58,040 ) 25,360 Right-of-use lease assets 1,946,567 (702,071 ) 1,244,496 Goodwill and intangible assets, net 2,000,000 (1,500,000 ) 500,000 Total Other Assets 4,029,967 (2,260,111 ) 1,769,856 TOTAL ASSETS $ 14,648,708 $ (3,103,128 ) $ 11,545,580 LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) CURRENT LIABILITIES: Accounts payable and other payables $ 1,978,768 $ 62,602 $ 2,041,370 Accrued expense and other 271,076 412,034 683,110 Loan – Officers – related party 45,332 29,332 74,664 Loans – Working capital 1,954,214 (9,804 ) 1,944,410 Line of credit 1,456,929 - 1,456,929 Right-of-use lease liability, current 1,039,081 (370,079 ) 669,002 Total Current Liabilities 6,745,400 124,085 6,869,485 Right-of-use lease liability, long-term 907,486 (305,208 ) 602,278 TOTAL LIABILITIES 7,652,886 (181,123 ) 7,471,763 STOCKHOLDERS’ EQUITY (DEFICIT): Preferred stock, $ 0.001 10,000,000 200,000 175,000 - - - Preferred Shares A 125 - 125 Preferred Shares B 75 - 75 Preferred Shares 75 - 75 Common Stock, $ 0.001 600,000,000 5,879,920 677,221 9,005 - 9,005 Additional paid in capital 52,200,211 (653,763 ) 51,546,448 Accumulated deficit (45,213,594 ) (2,268,242 ) (47,481,836 ) TOTAL STOCKHOLDERS’ EQUITY (DEFICIT) 6,995,822 (2,922,005 ) 4,073,817 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) $ 14,648,708 $ (3,103,128 ) $ 11,545,580 Original Filing Restated For the Year Ended For the Year Ended December 31, 2023 Adjustments December 31, 2023 Revenue $ 16,228,310 $ (230,114 ) $ 15,998,196 Cost of goods sold 13,191,886 1,007,374 14,199,260 Gross margin 3,036,424 (1,237,488 ) 1,798,936 Expenses: Consulting/payroll and other costs 3,347,070 251,769 3,598,839 Compensation expense – officers – related party 518,107 - 518,107 Compensation expense – officers – deferred comp – related party 1,413,000 (600,500 ) 812,500 Rental expense, warehousing, outlet expense 871,032 - 871,032 Product development costs 132,528 - 132,528 Marketing and brand development costs 1,273,012 45,878 1,318,890 Administrative and other 3,317,082 (109,276 ) 3,207,806 Depreciation and amortization expense 104,229 - 104,229 Total operating expenses 10,976,060 (412,129 ) 10,563,931 Operating income (loss) (7,939,636 ) (825,359 ) (8,764,995 ) Other Income (Expense) Interest expense (406,252 ) 42,685 (363,567 ) Settlement expense – pre-emptive rights release - - - Interest income 3,780 - 3,780 Employee retention credit funds, net of costs to collect 1,113,337 - 1,113,337 Gain (loss) on sale of equipment 1,900 - 1,900 Tangible asset valuation adjustment (1,570,816 ) 1,570,816 - Impairment adjustment – goodwill and intangible assets (2,525,000 ) 612,441 (1,912,559 ) Gain (loss) on settlement of liability 221,903 (31,500 ) 190,403 Net income (loss) before income tax provision (11,100,784 ) 1,369,083 (9,731,701 ) Provision for income tax - - - Net income (loss) $ (11,100,784 ) $ 1,369,083 $ (9,731,701 ) Basic and diluted income (loss) per share $ (3.81 ) $ - $ (3.81 ) Weighted average common shares outstanding - basic and diluted 2,912,100 (357,161 ) 2,554,939 Original Filing Restated For the Year Ended For the Year Ended December 31, 2023 Adjustments December 31, 2023 CASH FLOW FROM OPERATING ACTIVITIES: Net income (loss) $ (11,100,784 ) $ 1,369,083 $ (9,731,701 ) Depreciation 104,229 1 104,230 Gain on disposition of property (1,900 ) - (1,900 ) Compensation paid through issuance of common stock 2,904 830,928 21,332 Compensation paid through issuance of common stock – related parties 23,080 (23,080 ) - Amortization of loan discount - - - Recognition of deferred compensation attributable to convertibility of Series A preferred stock issued to three (3) related parties 1,413,000 (600,500 ) 812,500 Goodwill and intangible asset impairment 2,525,000 (612,441 ) 1,912,559 Inventory adjustment 1,570,816 (1,570,816 ) - Adjustments to reconcile net loss to cash (used in) operating activities (net of acquired amounts from Champion): - Accounts receivable (1,203,052 ) (99,254 ) (1,302,306 ) Prepaid expense and other (49,428 ) 119,284 69,856 Inventory 57,488 1,388,913 1,446,401 Inventory deposits - 95,583 95,583 Lease deposits and other - (7,328 ) (7,328 ) Accounts payable (544,784 ) 327,699 (217,085 ) Accrued expenses 167,362 8,517 175,879 Other assets and liabilities - (378,861 ) (378,861 ) Right-of-use lease liabilities - (30,100 ) (30,100 ) Net Cash (Used in) Operating Activities (7,036,069 ) (7,030,941 ) CASH FLOW FROM INVESTING ACTIVITIES: Purchase of Champion Entities (325,000 ) - (325,000 ) Purchase of property and equipment (6,300 ) - (6,300 ) Net Cash (Used in) Investing Activities (331,300 ) (331,300 ) CASH FLOW FROM FINANCING ACTIVITIES: Proceeds from sale of common and preferred stock, net of offering costs - 312,405 312,405 Proceeds from sale of warrant inducement, net of offering costs 2,833,800 (2,989 ) 2,830,811 Proceeds from sale of common stock and prefunded warrants, net of offering costs 2,464,530 (304,126 ) 2,160,404 Proceeds from exercise of prefunded warrants 6,150 (615 ) 5,535 Proceeds (repayments) of loans – officer - related party 45,332 - 45,332 Proceeds from line of credit 1,700,000 (243,071 ) 1,456,929 Principal payments on line of credit, net (243,071 ) 243,071 - Proceeds of working capital loans 2,000,000 (658,233 ) 1,341,767 Principal payments on working capital loan (648,430 ) 648,430 - Repayment of loans – nonrelated party - - - Net Cash Provided by Financing Activities 8,158,311 8,153,183 CHANGE IN CASH 790,942 - 790,942 CASH AT BEGINNING OF PERIOD 356,754 (70,668 ) 286,086 CASH AT END OF PERIOD $ 1,147,696 $ (70,668 ) $ 1,077,028 Original Filing Adjustments Restated December 31, 2022 December 31, 2022 December 31, 2022 ASSETS CURRENT ASSETS: Cash and cash equivalents $ 356,754 $ (70,668 ) $ 286,086 Accounts receivable, net 1,613,489 (241,255 ) 1,372,234 Prepaid expense 207,052 (69,874 ) 137,178 Inventory, net 7,421,696 (779,785 ) 6,641,911 Inventory deposits 309,684 (192,133 ) 117,551 Total Current Assets 9,908,675 (1,353,714 ) 8,554,960 Property and Equipment, net 456,525 - 456,525 OTHER ASSETS: Lease deposits and other 18,032 - 18,032 Right-of-use lease assets 1,977,329 (542,281 ) 1,435,048 Goodwill, net 4,200,000 (2,112,441 ) 2,087,559 Total Other Assets 6,195,361 (2,654,722 ) 3,540,639 TOTAL ASSETS $ 16,560,561 $ (4,008,437 ) $ 12,552,124 LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) CURRENT LIABILITIES: Accounts payable and other payables $ 2,305,077 $ (46,622 ) $ 2,258,455 Accrued expense and other 322,393 184,838 507,231 Loan – Officers – related party - 29,332 29,332 Loans – Working capital 602,643 - 602,643 Right-of-use lease liability, current 992,496 (22,444 ) 970,052 Total Current Liabilities 4,222,609 145,104 4,367,713 Right-of-use lease liability, long-term 984,833 (462,953 ) 521,880 TOTAL LIABILITIES 5,207,442 (317,849 ) 4,889,593 STOCKHOLDERS’ EQUITY (DEFICIT): Preferred stock, $ 0.001 10,000,000 200,000 175,000 - - - Preferred Shares A 100 - 100 Preferred Shares B 75 - 75 Preferred Shares 75 - 75 Common Stock, $ 0.001 600,000,000 5,897,920 677,221 677 - 677 Additional paid in capital 45,465,077 (53,263 ) 45,411,814 Accumulated deficit (34,112,810 ) (3,637,325 ) (37,750,135 ) TOTAL STOCKHOLDERS’ EQUITY (DEFICIT) 11,353,119 (3,690,588 ) 7,662,531 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) $ 16,560,561 $ (4,008,437 ) $ 12,552,124 Original Filing Restated For the Year Ended For the Year Ended December 31, 2022 Adjustments December 31, 2022 Revenue $ 8,449,800 $ (501,460 ) $ 7,948,340 Cost of goods sold 6,509,382 2,245,962 8,755,344 Gross margin 1,940,418 (2,747,422 ) (807,004 ) Expenses: Consulting/payroll and other costs 905,843 160,953 1,066,796 Compensation expense – officers – related party 1,094,781 - 1,094,781 Rental expense, warehousing, outlet expense 508,527 - 508,527 Product development costs 746,871 - 746,871 Marketing and brand development costs 507,503 16,086 523,589 Administrative and other 3,190,092 11,807 3,201,899 Depreciation and amortization expense 50,087 - 50,087 Total operating expenses 7,003,704 188,846 7,192,550 Operating income (loss) (5,063,286 ) (2,936,268 ) (7,999,554 ) Other Income (Expense) Interest expense (358,689 ) 150,580 (208,109 ) Settlement expense – pre-emptive rights release (350,000 ) - (350,000 ) Interest income 5,578 - 5,578 Gain/(loss) on extinguishment of debt (1,376,756 ) (159,190 ) (1,535,946 ) Net income (loss) before income tax provision (7,143,153 ) (2,944,878 ) (10,088,031 ) Provision for income tax - - - Net income (loss) $ (7,143,153 ) $ (2,944,878 ) $ (10,088,031 ) Basic and diluted income (loss) per share $ (23.91 ) $ (9.86 ) $ (33.76 ) Weighted average common shares outstanding - basic and diluted 298,800 - 298,800 Original Filing Restated For the Year Ended For the Year Ended December 31, 2022 Adjustments December 31, 2022 CASH FLOW FROM OPERATING ACTIVITIES: Net income (loss) $ (7,143,153 ) $ (2,944,878 ) $ (10,088,031 ) Depreciation 50,087 - 50,087 Gain on disposition of property (1,994 ) - (1,994 ) Compensation paid through issuance of common stock 1,030,535 (1,030,535 ) - Amortization of loan discount 1,000,457 (1,000,457 ) - Loss on settlement of liability - 1,566,751 1,566,751 Inventory adjustment - - - Adjustments to reconcile net loss to cash (used in) operating activities (net of acquired amounts from Champion): - Accounts receivable 613,104 (597,462 ) 15,642 Prepaid expense and other (34,286 ) 114,577 80,291 Inventory (2,292,844 ) 4,430,806 2,137,962 Inventory deposits - (117,551 ) (117,551 ) Lease deposits and other - (18,032 ) (18,032 ) Accounts payable - (842,971 ) (842,971 ) Accrued expenses (50,042 ) 136,668 86,626 Other assets and liabilities - (558,506 ) (558,506 ) Right-of-use lease liabilities - 56,884 56,884 Net Cash (Used in) Operating Activities (6,828,136 ) (7,632,842 ) CASH FLOW FROM INVESTING ACTIVITIES: Purchase of Champion Entities (10,247,420 ) 1,792,243 (8,455,177 ) Purchase of property and equipment (20,888 ) (9,504 ) (30,392 ) Net Cash (Used in) Investing Activities (10,268,308 ) (8,485,569 ) CASH FLOW FROM FINANCING ACTIVITIES: Proceeds from sale of common and preferred stock, net of offering costs 9,603,791 (328 ) 9,603,463 Purchase of Champion Entities (1,442,243 ) (1,442,243 ) Proceeds from sale of common stock and prefunded warrants, net of offering costs 10,349,964 115,949 10,465,913 Proceeds from exercise of prefunded warrants 115,798 (115,798 ) - Proceeds (repayments) of loans – officer - related party (81,506 ) 100,465 18,959 Proceeds of working capital loans 60,000 (60,000 ) - Repayment of loans – nonrelated party (2,612,456 ) 353,254 (2,259,202 ) Net Cash Provided by Financing Activities 17,435,591 16,386,890 CHANGE IN CASH 339,147 (70,668 ) 268,479 CASH AT BEGINNING OF PERIOD 17,607 - 17,607 CASH AT END OF PERIOD $ 356,754 $ (70,668 ) $ 286,086

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 – 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. The Company is in the growth and acquisition stage and, accordingly, has not yet reached profitability from its operations (which now includes the Champion Entities business). 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 years ended December 31, 2023 and 2022 amounting to ($ 9,731,701 ) and ($ 10,088,031 ), respectively. The Company’s accumulated deficit was ($ 47,481,836 ) as of December 31, 2023 and ($ 37,750,135 ) as of December 31, 2022. The Company’s working capital surplus was $ 2,545,744 as of December 31, 2023 and $ 4,187,248 as of December 31, 2022. Additionally, the Company has missed contractual payments on certain financing arrangements subsequent to December 31, 2023. While the Company has not received any formal notices of default from such lenders, it continues to work with lenders to remedy any issues related to such agreements. Lastly, the Company is not in compliance with the Nasdaq listing requirements and are in the process of remediating. 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. 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. 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

INVENTORY	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
INVENTORY	NOTE 4- INVENTORY Inventory includes the following: SCHEDULE OF INVENTORY AND DEPOSITS December 31, 2023 December 31, 2022 Inventory raw materials $ 2,152,823 $ 2,303,997 Inventory finished goods 3,538,134 4,443,924 Less reserve for excess and obsolete inventory (116,586 ) (106,010 ) Total Inventory, net $ 5,574,371 $ 6,641,911 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. 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. As discussed further in Note 9, the Company remeasured inventory acquired through the Champion Entities at fair value in accordance with ASC Topic 805. Cost of Goods Sold for the years ended December 31, 2023 and 2022 includes $ 616,505 1,308,496 698,000

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT SCHEDULE OF PROPERTY AND EQUIPMENT Property and equipment include the following: December 31, 2023 December 31, 2022 Plant, property and equipment $ 353,885 $ 367,317 Vehicles 435,153 448,542 Property and equipment gross 789,038 815,859 Less: Accumulated depreciation (428,543 ) (359,334 ) Net property and equipment $ 360,495 $ 456,525 For the years ended December 31, 2023 and 2022 we recognized $ 104,229 and $ 50,087 in depreciation expense, respectively.

RELATED PARTY NOTE PAYABLE AND

RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS	NOTE 6 – RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS Charles A. Ross, Jr. serves as the Company’s Chief Executive Officer. Compensation for Mr. Ross was $ 318,667 681,400 0 20,766 186,456 413,381 0 11,182 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. In addition to Mr. Grau’s employment Mr. Grau has lent the Company financing in the form of a unsecured non-interest-bearing demand note. Mr. Grau provides these loans as short-term funding and usually receives repayment a few months later, pending working capital needs. At December 31, 2023 and 2022, approximately $ 75,000 29,000 94,000 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 10,025 185,000 185,000 Prior to his employment with the Company on November 20, 2023 Mr. Lambrecht was an independent director of the Company’s board of directors. On July 1, 2023, the Company authorized 8,132 23,333 The Company in connection with its employment agreements (both newly entered (for Mr. Lambrecht) into as well as amended (for Mr. Ross and Mr. Grau)) with Messrs. Ross, Grau and Lambrecht reserved for issuance 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 312,500 in compensation expense for the year ending December 31, 2023 for the grants and respective earn-outs of the common stock equivalents under the employment agreement through December 31, 2023. 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 250,000 in compensation expense for the year ending December 31, 2023 for the grants and respective earn-outs of the common stock equivalents under the employment agreement through December 31, 2023. 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 250,000 On December 30, 2023, the Company authorized the issuance of 40,634 27,089 12,600 8,400 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. For the year ended December 31, 2023, the Company realized a gain totaling $ 190,403 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. The estimated grant date fair value of the aforementioned Series A preferred stock awards to Messrs. Ross, Grau and Lambrecht was approximately $ 3.1 653,000 653,000 500,000 500,000 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.

LINE OF CREDIT _ FINANCIAL INST

LINE OF CREDIT – FINANCIAL INSTITUTION	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
LINE OF CREDIT – FINANCIAL INSTITUTION	NOTE 7 – LINE OF CREDIT – FINANCIAL INSTITUTION During February 2023, the Company entered into a $ 2 2.05 7.48 SCHEDULE OF LINE OF CREDIT December 31, 2023 December 31, 2022 Line of credit from a financial institution. $ 1,456,929 $ - Total recorded as a current liability $ 1,456,929 $ - As of December 31, 2023 the total balance due of $ 1,456,929 The Company paid a one-time loan fee equal to 0.1% of the Line of Credit amount available. In the likelihood of default, the default interest automatically increases to 6 2.05 Initially the Company drew down on the Line of Credit in the amount of $ 1.7 250,000 96,000

NOTES PAYABLE _ WORKING CAPITAL

NOTES PAYABLE – WORKING CAPITAL	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
NOTES PAYABLE – WORKING CAPITAL	NOTE 8 – NOTES PAYABLE – WORKING CAPITAL SCHEDULE OF WORKING CAPITAL December 31, 2023 December 31, 2022 Working capital loan with a limited liability company domiciled in the state of Georgia and matures on June 30, 2023 12 th 450,000 - 600,000 Working capital loans with an irrevocable trust established in the state of Georgia, managed and owned by the same entity as the limited liability company that previously held the $ 600,000 12 st 150,000 300,000 June 30, 2024 150,000 June 30, 2024 450,000 - Working capital loans with a major financial institution converted from a revolving line of credit to a strict payoff loan agreement with the major financial institution. Annual interest rate approximates 22.5 - 2,643 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 $ 75,000 125 625,000 137.5 687,500 687,500 75,000 January 2025 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. 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. The working capital loan requires payments of $ 20,000 22.8 July 5, 2024 20,000 494,410 - Working capital loans $ 1,944,410 $ 602,643 Total recorded as a current liability $ 1,944,410 $ 602,643 On April 14, 2023, the Company entered into a $ 1,000,000 20,000 20,000 1,280,000 22.8 15,000 80,000 3,721 2,900 3,721 2,900 On July 1, 2023, the Company entered into an assignment and assumption loan agreement (the “Assumption Loan”) with an accredited lender. Under the Assumption Agreement the Company agreed to pay $ 150,000 600,000 150,000 150,000 On July 1, 2023 the Company received a release from the lender of the working capital loans that were in default since March 31, 2023, and the accredited lender of the new working capital loans paid the holder of the old working capital loans $ 450,000 12 600,000 18,000 13,500 9,000 On December 19, 2023, the Company entered into a $ 500,000 5,000 75,000 40.5 125 625,000 137.5 687,500 687,500 75,000 81.3 87.3 116.9 On December 29, 2023, the Company entered into a $ 500,000 10,000 11,731 610,000 40.5 15,000 40,000 During the year ended December 31, 2022, the Company repaid $ 2,541,634 1,950,224 2,803,632 1,535,946 At December 31, 2023, and December 31, 2022, the outstanding balance due on all of the working capital notes payable was $ 1,944,410 602,643

ACQUISITION OF CHAMPION ENTITIE

ACQUISITION OF CHAMPION ENTITIES	12 Months Ended
	Dec. 31, 2023
Acquisition Of Champion Entities
ACQUISITION OF CHAMPION ENTITIES	NOTE 9 – ACQUISITION OF CHAMPION ENTITIES Impairment 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. In determining fair value, we incorporate multiple considerations, including estimated future cash flows market capitalization of the Company (for which the Champion Entities are a significant component), and other relevant considerations. 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 December 31, 2022, we had goodwill and intangible assets of $ 2,087,559 th 500,000 1,912,559 325,000 Drivers of these impairment losses, by reporting unit, were as follows: ● Changes in future year margin expectations were primarily driven by sustained increases in supply chain costs, expectations for lower or static pricing to maintain competitive positioning, and expectations for increased marketing investment, primarily in response to competition, as well as customer-driven investments. Changes in expectations for lower long-term net sales growth were primarily due to sustained competition and anticipated trends in consumer preferences. Our revised expectations were based on the completion of our fourth quarter results, which were below management’s expectations, and the development of our operating plan in December 20 -year operating plan, which commenced in and completed in 20 . Lastly, the Company’s share price and market capitalization, for which Champion represents a substantial portion of the Company’s operating activities, has declined during 2023. Business Combination Consideration On June 29, 2022, the Company entered into a stock and membership interest purchase agreement with Champion Safe Co., Inc., Superior Safe, LLC, Safe Guard Security Products, LLC, Champion Safe De Mexico, S.A. de C.V. (the “Champion Entities” or “Champion”) and Mr. Ray Crosby (the “Seller”) (the “Champion Purchase Agreement”), pursuant to which the Company agreed to acquire all of the issued and outstanding capital stock and membership interests of the Champion Entities from the Seller. The acquisition occurred on July 29, 2022. Under the terms of the Champion Purchase Agreement, the Company paid the Seller (i) cash consideration of approximately $ 9,150,000 350,000 400,000 350,000 200,000 150,000 350,000 During the year ended December 31, 2023 the Company received a claim for refund or right of repayment from the Seller of the Champion Entities with respect to the CARES Act tax credits income the Company received. The Company during the year settled the matter with the Seller and agreed to pay an additional $ 325,000 325,000 Accounting for the Business Combination Under the acquisition method of accounting, the acquired tangible and intangible assets and assumed liabilities are recognized based on their estimated fair values as of the business combination closing date. Pro forma adjustments were preliminary and based on estimates of the fair value and useful lives of the assets acquired and liabilities assumed as of December 31, 2022 which were prepared to illustrate the estimated effect of the business combination. The Company may recognize a negligible deferred tax benefit as a result of the acquisition. Due to the acquisition, temporary differences between book and tax basis for intangible assets acquired may result in a deferred tax liability and increase goodwill; we believe this to be negligible and no recording was necessary. The acquisition was accounted for as a business combination in accordance with ASC 805. As such, the total purchase consideration was allocated to the assets acquired and liabilities assumed based on their fair value as of July 29, 2022. The purchase price allocation was dependent upon certain valuation and other studies. Accordingly, the pro forma purchase price allocation at this time is not subject to further adjustment. Due to the timing of some of our additional analyses and the final determination of the acquired inventory and its valuation was outside of the one (1) year lookback we did not make any changes to the purchase price allocation. For the year ending December 31, 2022 the following was the fair value of the assets acquired, liabilities assumed, and ensuing goodwill identified, reconciled to the purchase price transferred: SCHEDULE OF ASSETS ACQUIRED AND LIABILITY ASSUMED Cash $ - Accounts receivable 1,287,130 Inventory 7,051,867 Fixed assets 473,326 Deposits and other assets 53,977 Accounts payable (1,609,657 ) Accrued expenses and other (84,297 ) Preliminary goodwill and intangible assets (July 2022) 2,725,074 Consideration $ 9,897,420 Consideration: Payments of cash direct to Seller $ 8,455,177 Debt payments on behalf of Seller 1,442,243 $ 9,897,420 In finalizing its preliminary purchase price allocation for the year ended December 31, 2022, certain adjustments were identified, which resulted in a final goodwill and intangible asset of $ 2,087,559 500,000 10

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 10 – INCOME TAXES At December 31, 2023 and 2022, the Company had a net operating loss carryforward of $ 46,789,389 37,057,688 Components of net deferred tax asset, including a valuation allowance, are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES December 31, 2023 December 31, 2022 Deferred tax asset: Net operating loss carryforward $ 9,731,701 $ 10,088,031 Total deferred tax asset 9,731,701 10,088,031 Less: Valuation allowance (9,731,701 ) (10,088,031 ) Net deferred tax asset $ - $ - Valuation allowance for deferred tax assets as of December 31, 2023 and 2022 was $ 9,731,701 10,088,031 As a result, management determined it was more likely than not deferred tax assets will not be realized as of December 31, 2023 and December 31, 2022 and recognized 100% valuation allowance for each period Reconciliation between statutory rate and the effective tax rate for and as of December 31, 2023 and 2022: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION Federal statutory rate (21.0 )% State taxes, net of federal benefit (0.00 )% Change in valuation allowance 21.0 % Effective tax rate 0.0 %

SHARE CAPITAL

SHARE CAPITAL	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
SHARE CAPITAL	NOTE 11 – SHARE CAPITAL The Company is authorized to issue 600,000,000 0.001 10,000,000 0.001 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 Common and Preferred stock The following transactions occurred with respect to our common stock and preferred stock on a month-to-month basis and presentation for the years ending December 31, 2023 and 2022: For the month of February 2022, the following transactions occurred: On February 3, 2022, multiple Series B Convertible Preferred stockholders converted 201,358 10,068 7,443 10,500,000 101,205 103.75 For the month of July 2022, the following transactions occurred: On July 12, 2022, we entered into a PIPE transaction with Armistice Capital Master Fund Ltd. for the purchase and sale of $ 12,887,976.31 20,372 27.75 448,096 27.50 936,937 21.50 five years 350,000 For the month of August 2022, the following transactions occurred: On August 22, 2022, 4,000 shares of common stock were issued in return for services as a component of a February 2022 services agreement. During the month of August 2022, Armistice Capital Master Fund Ltd. exercised 17,618 Prefunded Warrants. Along with the exercise notice and payment of $4,404.41, 17,618 shares of common stock were issued For the month of September 2022, the following transactions occurred: During the month of September 2022, Armistice Capital Master Fund Ltd. exercised 107,318 Prefunded Warrants. Along with several exercise notices and payments totaling $26,829.60, 107,318 shares of common stock were issued For the month of October 2022, the following transactions occurred: During the month of October 2022, Armistice Capital Master Fund Ltd. exercised 323,160 Prefunded Warrants. Along with several exercise notices and payments totaling $80,790.00, 323,160 shares of common stock were issued For the month of November 2022, the following transactions occurred: During the month of November 2022, Calvary Fund exercised 15,099 Calvary Warrants (see Note 12 – Warrants and Options). Along with an exercise notice and payment totaling $3,774.84, 15,099 shares of common stock were issued 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 and $ 4.24 , respectively per share. 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 shares of the Company’s common stock at a reduced exercise price of $ 1.10 per share in consideration for the Company’s agreement to issue new common stock purchase warrants (the “New Warrants”), to purchase up to 5,977,374 shares of the Company’s common stock (the “New Warrant Shares”). The Company received aggregate gross proceeds of approximately $ 3,287,555.70 from the exercise of the existing common stock purchase warrants by Armistice Capital. Armistice Capital received 2 New Warrant for each existing common stock purchase warrant that they exercised. No compensation or expense was recognized as the repricing of the existing common stock purchase warrants was in excess of the current market price of the Company’s common stock, and the New Warrants were not compensatory as well due to the market conditions. The Company issued 2,988,687 shares of the Company’s common stock, of which 2,242,000 shares of common stock are held in reserve by the Company’s transfer agent. Armistice Capital Fund Ltd. is limited to total ownership at one time to be no more than 9.99 % of the Company’s issued and outstanding common stock. Armistice Capital took ownership and possession of 356,687 shares of common stock (September 21 st 390,000 shares of common stock (September 12 th 9.99 % ownership interest by Armistice Capital on such dates. On September 8, 2023 370,000 of the 2023 Prefunded Warrants were exercised. Along with an exercise notice and payment totaling $ 3,700.00 , 370,000 shares of common stock were issued. On September 19, 2023 the Company issued 6,391 shares of common stock pursuant to the Company’s 2021 LTIP equity plan. The shares were valued at $ 4,984.98 with a per share value of $ 0.78 which was the Company’s common stock closing market price on the grant date and date of issuance. Under the 2021 LTIP equity plan 3,954 shares of common stock were issued to Mr. Ross our Chief Executive Officer and 2,237 shares of common stock were issued to Mr. Grau our President and Interim Principal Accounting Officer. Additionally, on September 19, 2023, 3,721 shares of common stock were granted and issued to a vendor associated with our current working capital loan. The shares were valued at $ 2,902.38 with a per share value of $ 0.78 24,129 shares of common stock pursuant to the Company’s board compensation plan for its independent directors. The shares were valued at $ 18,096.75 with a per share value of $ 0.75 which was the Company’s common stock closing market price on the grant date as well as issuance date. The Company recognized approximately $ 228,000 in gain on settlement of debt through the issuance of 24,129 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 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. 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 st st 3,125,000 6,250 13,125,000 26,250 860,000 New Preferred Stock Series Designation and Current 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 rights, preferences, restrictions and other matters relating to the Series C Convertible Cumulative Preferred Stock (the “Series C Preferred Stock”) are as follows: ● The Series C Preferred Stock ranks, as to dividend rights and rights upon liquidation, dissolution, or winding up, junior to the Company’s Series A Preferred Stock and senior to its common stock and Series B Preferred Stock. The terms of the Series C Preferred Stock do not limit the Company’s ability to (i) incur indebtedness or (ii) issue additional equity securities that are equal or junior in rank to the shares of its Series C Preferred Stock as to distribution rights and rights upon liquidation, dissolution or winding up. ● Each share of Series C Preferred Stock has an initial stated value of $ 7.50 ● Dividends on the Series C Preferred Stock are cumulative and payable quarterly in arrears to all holders of record on the applicable record date. Holders of Series C Preferred Stock are entitled to receive cumulative quarterly dividends at a per annum rate of 8.53 0.16 0.225 12 7.50 ● Upon a liquidation, dissolution or winding up of the Company, holders of shares of Series C Preferred Stock are entitled to receive, before any payment or distribution is made to the holders of common stock or Series B Preferred Stock and on a junior ● The Company may redeem the shares of Series C Preferred Stock, in whole or in part at any time after the fifth anniversary of the initial closing of offering selling such shares and continuing indefinitely thereafter, at the Company’s option, for cash, at $ 11.25 ● Once per calendar quarter beginning any time after the fifth-year anniversary of date of issuance, a Holder of record of shares of Series C Preferred Stock may elect to cause the Company to redeem all or any portion of their shares of Series C Preferred Stock for an amount equal to $ 11.25 11.25 2.25 ● The Company is not be obligated to redeem or repurchase shares of Series C Preferred Stock if it is restricted by applicable law or its articles of incorporation from making such redemption or repurchase or to the extent any such redemption or repurchase would cause or constitute a default under any borrowing agreements to which it or any of its subsidiaries are a party or otherwise bound. In addition, the Company has no obligation to redeem shares in connection with a redemption request made by a holder if it determines, as of the redemption date, that it does not have sufficient funds available to fund that redemption. In this regard, the Company will have complete discretion under the certificate of designation for the Series C Preferred Stock to determine whether it is in possession of “sufficient funds” to fund a redemption request. Redemptions will be limited to five percent (5%) of the total outstanding shares of Series C Preferred Stock per quarter. To the extent the Company is unable to complete redemptions it may have earlier agreed to make, the Company will complete those redemptions promptly after it becomes able to do so, with all such deferred redemptions being satisfied on a first come, first served, basis. ● The Series C Preferred Stock has no voting rights relative to matters submitted to a vote of the Company’s stockholders (other than as required by law). The Company may not authorize or issue any class or series of equity securities ranking senior to the Series C Preferred Stock as to dividends or distributions upon liquidation (including securities convertible into or exchangeable for any such senior securities) or amend its articles of incorporation (whether by merger, consolidation, or otherwise) to materially and adversely change the terms of the Series C Preferred Stock without the affirmative vote of at least two-thirds of the votes entitled to be cast on such matter by holders of the Company’s outstanding shares of Series C Preferred Stock, voting together as a class. ● The Company will not be required to redeem shares of Series C Preferred Stock at any time except as otherwise described above. Accordingly, the shares of Series C Preferred Stock will remain outstanding indefinitely, unless the Company decides, at its option, to exercise its call right, or the holder of the Series C Preferred Stock exercises their put right. The shares of Series C Preferred Stock will not be subject to any sinking fund. ● Each share of Series C Preferred Stock shall be convertible into shares of common stock at a price per share of $ 1.50 (1 share of Series C Preferred Stock converts into 5 shares of common stock) th 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 At December 31, 2023 and 2022, there were 5,879,920 677,221 75,143 75,143 125,000 100,000 No

WARRANTS AND OPTIONS

WARRANTS AND OPTIONS	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
WARRANTS AND OPTIONS	NOTE 12 – WARRANTS AND OPTIONS On February 10, 2022, the Company received an equity investment of $ 10,500,000 101,205 103.75 101,205 129.6875 15,181 129.6875 On February 11, 2022, we entered into a transaction with Calvary Fund, the provider of our 2021 bridge financing for the retirement of its debt instrument, principal and interest with a combined value of $ 1,566,659.00 15,099 103.75 15,099 129.6875 On July 12, 2022, we entered into a PIPE transaction with Armistice Capital Master Fund Ltd. for the purchase and sale of $ 12,887,976.31 20,372 27.75 448,096 27.50 936,937 21.50 As of December 31, 2023, 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 shares of the Company’s common stock at a reduced exercise price of $ 1.10 per share in consideration for the Company’s agreement to issue new common stock purchase warrants (the “New Warrants”), to purchase up to 5,977,374 shares of the Company’s common stock (the “New Warrant Shares”). The Company received aggregate gross proceeds of approximately $ 3,287,555.70 from the exercise of the existing common stock purchase warrants by Armistice Capital. Armistice Capital received 2 New Warrant for each existing common stock purchase warrant that they exercised. No compensation or expense was recognized as the repricing of the existing common stock purchase warrants was in excess of the current market price of the Company’s common stock, and the New Warrants were not compensatory as well due to the market conditions. The Company issued 2,988,687 shares of the Company’s common stock, of which 2,242,000 shares of common stock are held in reserve by the Company’s transfer agent. Armistice Capital Fund Ltd. is limited to total ownership at one time to be no more than 9.99% of the Company’s issued and outstanding common stock. Armistice Capital took ownership and possession of 356,687 shares of common stock (September 21 st 390,000 shares of common stock (September 12 th 9.99 % ownership interest by Armistice Capital on such dates. The common stock purchase warrants that were induced into being exercised were all held by Armistice Capital and consisted of the July 12, 2022 immediately exercisable warrants with an exercise price of $ 21.50 , the additional issuance of warrants to Armistice Capital that contractually were part of the July 12, 2022 issuance but were triggered by the June 27, 2023 offering that occurred with Armistice Capital and resulting in an additional 1,365,251 immediately exercisable warrants with an exercise price of $ 21.50 , along with 686,499 immediately exercisable warrants with an exercise price of $ 4.24 that were issued on June 27, 2023. 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 December 31, 2023, there were 6,136,892 1,096,455 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. 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 December 31, 2023 December 31, 2022 Stock Price $ 0.31 $ 4.75 Exercise Price $ 1.10 $ 21.50 Term (expected in years) 4.7 4.5 Volatility 31.84 % 38.14 % Annual Rate of Dividends 0.0 % 0.0 % Risk-Free Rate 4.79 % 4.69 % Measurement input Stock Purchase Warrants The following table summarizes all warrant activity for the years ended December 31, 2023 and 2022. SCHEDULE OF WARRANT ACTIVITY Shares Weighted- Remaining Intrinsic Outstanding and Exercisable at December 31, 2021 28,071 $ 220.00 2.95 - Granted 116,386 $ 129.6875 5.00 - Granted in Debt Conversion 15,099 $ 129.6875 5.00 Granted Prefunded Warrants 463,195 $ 0.25 5.00 Granted in PIPE transaction 936,937 $ 21.50 5.00 Exercised (463,195 ) $ 0.25 - - Expired (38 ) - - - Outstanding and Exercisable at December 31, 2022 1,096,455 $ 30.50 4.50 - Granted Prefunded Warrants 615,000 $ 4.37 5.00 - Granted in PIPE transaction 686,499 $ 4.24 * 5.00 Granted pursuant to repricing transaction 1,365,251 $ 1.10 * 4.00 Granted pursuant to Inducement Agreement – New Warrants 5,977,374 $ 1.10 5.00 Exercised (3,603,687 ) $ 0.88 5.00 - Expired - - - - Outstanding and Exercisable at December 31, 2023 6,136,892 $ 3.15 4.70 - * Pursuant to the Inducement Agreement the following warrants were repriced with an exercise price of $ 1.10 per warrant.

LEASES AND LEASED PREMISES

LEASES AND LEASED PREMISES	12 Months Ended
	Dec. 31, 2023
Leases And Leased Premises
LEASES AND LEASED PREMISES	NOTE 13 – 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 $ 871,000 508,000 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 In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The standard requires lessees to recognize almost all leases on the balance sheet as a Right-of-use (“ROU”) asset and a lease liability and requires leases to be classified as either an operating or a finance type lease. The standard excludes leases of intangible assets or inventory. The standard became effective for the Company beginning January 1, 2019. The Company adopted ASC 842 using the modified retrospective approach, by applying the new standard to all leases existing at the date of initial application. Results and disclosure requirements for reporting periods beginning after January 1, 2019, are presented under ASC 842, while prior period amounts have not been adjusted and continue to be reported in accordance with our historical accounting under ASC 840. The Company elected the package of practical expedients permitted under the standard, which allowed the Company to carry forward historical lease classifications. 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 includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company’ lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. On January 1, 2019, the Company adopted ASC 842 which increases transparency and comparability by recognizing a lessee’s rights and obligations resulting from leases by recording them on the balance sheet as lease assets and lease liabilities. ASC 842 requires the recognition of the right-of-use (“ROU”) assets and related operating and finance lease liabilities on the balance sheet. The Company adopted the new guidance using the modified retrospective approach with a cumulative-effect adjustment recorded on January 1, 2019. The adoption of ASC 842 resulted in the recognition of ROU assets of $ 0 0 The Company elected the package of practical expedients permitted within the standard, which allow an entity to forgo reassessing (i) whether a contract contains a lease, (ii) classification of leases, and (iii) whether capitalized costs associated with a lease meet the definition of initial direct costs. Also, the Company elected the expedient allowing an entity to use hindsight to determine the lease term and impairment of ROU assets and the expedient related to land easements which allows the Company not to retrospectively treat land easements as leases; however, the Company must apply lease accounting prospectively to land easements if they meet the definition of a lease. For contracts entered into on or after the effective date, at the inception of a contract the Company will assess whether the contract is, or contains, a lease. The Company’s assessment is based on: (i) whether the contract involves the use of a distinct identified asset, (ii) whether the Company obtained the right to substantially all the economic benefit from the use of the asset throughout the period, and (iii) whether the Company has the right to direct the use of the asset. Leases entered into prior to January 1, 2019, are accounted for under ASC 840 and were not reassessed for classification. For operating leases, the lease liability is initially and subsequently measured at the present value of the unpaid lease payments. For finance leases, the lease liability is initially measured in the same manner and date as for operating leases, and is subsequently measured at amortized cost using the effective interest method. The Company generally uses its incremental borrowing rate as the discount rate for leases, unless an interest rate is implicitly stated in the lease. The lease term for all of the Company’s leases includes the noncancellable period of the lease plus any additional periods covered by either an option to extend the lease that the Company is reasonably certain to exercise, or an option to extend the lease controlled by the lessor. All ROU assets are reviewed for impairment. 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. Lease expense for finance leases consists of the amortization of the asset on a straight-line basis over the earlier of the lease term or its useful life and interest expense determined on an amortized cost basis. The lease payments are allocated between a reduction of the lease liability and interest expense. The Company’s operating leases are comprised primarily of facility leases and we have no finance leases for vehicles or equipment at this time. The Company added approximately $ 1,000,000 th For the year ended December 31, 2022, approximately $ 2,400,000 Balance sheet information related to our leases is presented below for the years then ended: SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO LEASES Balance Sheet location 2023 2022 December 31, Balance Sheet location 2023 2022 Operating leases: Right-of-use lease assets Right-of-use operating lease assets $ 1,244,496 $ 1,435,048 Right-of-use lease liability, current Other current liabilities 669,002 970,052 Right-of-use lease liability, long-term Right-of-use operating lease liability 602,278 521,880 The following provides details of the Company’s lease expense: SCHEDULE OF LEASE EXPENSE 2023 2022 Years Ended December 31, 2023 2022 Operating lease expense, net $ 1,241,465 $ 559,305 Other information related to leases is presented below: SCHEDULE OF OTHER INFORMATION RELATED TO LEASES 2023 2022 Cash Paid for Amounts Included in Measurement of Liabilities: Operating cash flows from operating leases 1,101,797 1,038,647 Weighted Average Remaining Lease Term: Operating leases 3.0 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 2024 $ 770,267 2025 229,083 2026 191,579 2027 177,010 2028 135,175 Thereafter - Total future minimum lease payments, undiscounted 1,503,114 Less: Imputed interest (231,834 ) Present value of future minimum lease payments $ 1,271,280 Rental expense totaled approximately $ 871,032 508,527

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 14 – COMMITMENTS AND CONTINGENCIES Legal Proceedings During the years ended December 31, 2023 and 2022, various claims and lawsuits, incidental to the ordinary course of our business, may be brought against the Company. In the opinion of management, after consultation with legal counsel, resolution of any of these matters is not expected to have a material effect on the Company’s 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 Company. As of December 31, 2023 and 2022 there was approximately none none 1,456,929 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	12 Months Ended
	Dec. 31, 2023
Other Income and Expenses [Abstract]
OTHER INCOME – EMPLOYEE RETENTION CREDIT	NOTE 15 – OTHER INCOME – EMPLOYEE RETENTION CREDIT The Company retained the services of a tax service professional to provide the Company with certain 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”). The Company received approximately $ 1,291,000 178,000 1,113,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 16 – SUBSEQUENT EVENTS The Company evaluated all events that occurred after the balance sheet date of December 31, 2023 through the date the financial statements were issued and determined that there were the following subsequent events. On January 1, 2024 the Company recognized an additional 16,250,000 3,125,000 On January 1, 2024, the Company entered into a new loan agreement with an existing lender who was owed $ 150,000 December 31, 2023 75,000 75,000 12 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 On March 21, 2024 , the Company entered into a securities purchase agreement with 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 $ 235,750 . A one-time interest charge or points amounting to 15% (or $ 35,362 ) and fees of $ 5,000 were applied at the issuance date, resulting in net proceeds to the Company of $ 200,000 . Accrued, unpaid interest and outstanding principal, subject to adjustment, is required to be paid in seven payments; the first payment shall be in the amount of $ 162,667.20 June 30, 2024 18,074.14 th 271,112 5 81.1 On March 21, 2023, the Company entered into a Securities Purchase Agreement with an accredited investor Lender, pursuant to which the Lender made a loan to the Company, evidenced by a promissory note in the principal amount of $ 235,750 (the “Note”). A one-time interest charge of 15 % ($ 35,362 ) and fees of $ 5,000 were applied on the issuance date, resulting in net loan proceeds to us of $ 200,000 . Accrued, unpaid interest and outstanding principal, subject to adjustment, is required to be paid in seven payments; the first payment shall be in the amount of $ 162,667.20 June 30, 2024 18,074.14 th 271,112.00 the Company has the right to prepay the Note within one hundred eighty days at a discount of 5 22 25 On March 22, 2024, the Company entered into another Revenue Interest Purchase Agreement with an individual accredited investor, pursuant to which the investor purchased a revenue interest from the Company for $ 100,000 10,000 Revenue Interest Call Option Put Option 140,000 154,000 On March 27, 2024, the Company entered into a $ 1,300,000 26,000 769,228 504,772 26,000 1,664,000 22.8 15,000 On April 1, 2024, the Company entered into an additional Revenue Interest Purchase Agreement with an individual accredited investor, pursuant to which the investor purchased a revenue interest from the Company for $ 100,000 10,000 140,000 154,000 On April 9, 2024, the Company entered into an additional Revenue Interest Purchase Agreement with an individual accredited investor, pursuant to which the investor purchased a revenue interest from the Company for $ 100,000 10,000 140,000 154,000 On April 9, 2024, the Company entered into an additional Revenue Interest Purchase Agreement with an individual accredited investor, pursuant to which the investor purchased a revenue interest from the Company for $ 300,000 30,000 420,000 462,000 On April 9, 2024, the Company entered into an additional Revenue Interest Purchase Agreement with an individual accredited investor, pursuant to which the investor purchased a revenue interest from the Company for $ 75,000 7,500 105,000 115,500 On April 19, 2024, the Registrant entered into a Revenue Interest Purchase Agreement (the “Revenue Interest Purchase Agreement”) with an individual accredited investor, pursuant to which the investor purchased a revenue interest from the Registrant for $ 500,000 50,000 770,000 700,000 On April 23, 2024, the Registrant received notice from Nasdaq indicating that, while the Registrant has not regained compliance with the Bid Price Requirement, Nasdaq has determined that the Registrant 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 Registrant 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 Registrant’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 Registrant received notice from Nasdaq indicating that Staff determined to grant the Registrant 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 Registrant expects to hold an annual meeting within such timeframe. While the compliance plan is pending, the Registrant’s securities will continue to trade on NASDAQ. The maturity date on the Champion line of credit was extended by Bank of America to April 30, 2024. The balance at the maturity date was approximately $ 1.81 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 Registrant’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 Registrant dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm. The Registrant’s audit committee unanimously approved the decision to dismiss BF Borgers. As reported in the Current Report on Form 8-K filed with the Commission on May 6, 2024, in light of the Order, the Audit Committee (the “Committee”) of the Board of Directors of the Registrant on May 6, 2024, unanimously approved to dismiss, and dismissed BF Borgers as the Registrant’s independent registered public accounting firm. On May 10, 2024, the Registrant’s board of directors approved the designation of a new Series D Convertible Preferred Stock (the “Series D Designation”). The rights, preferences, restrictions and other matters relating to the Series D Convertible Preferred Stock (the “Series D Preferred Stock”) are described in greater detail in Exhibit 4.15. On May 13, 2024, the Committee approved the engagement of GBQ as the Registrant’s independent registered public accounting firm for the fiscal year ending December 31, 2024 and the reaudits of the years ended December 31, 2023 and 2022. On May 28, 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 $ 111,550 14,550 7,000 90,000 13,881.78 124,936.00 On June 14, 2024, the Company entered into a Securities Purchase Agreement with Coventry Enterprises, 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 $ 111,550 14,550 7,000 90,000 13,881.78 124,936.00 On July 2, 2024, 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 0.448 223,214 100,000 300,000 200,000 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 On September 4, 2024, the Company entered into a Securities Purchase Agreement with Coventry Enterprises, 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 $ 300,000 12 36,000 45,000 75,436.02 10,000 161,563.98 Accrued, unpaid interest and outstanding principal, subject to adjustment, is required to be paid in eight payments; the first payment shall be in the amount of $ 37,333.33 37,333.33 336,000.00 49,500 6,600 22 25 On September 19, 2024, the Company authorized the issuance of 669,643 0.448 On September 27, 2024, the Company authorized the issuance of 360,000 0.448 On October 4, 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 $ 122,960 16,960 6,000 100,000 Accrued, unpaid interest and outstanding principal, subject to adjustment, is required to be paid in nine payments of $ 15,574.89 140,174 22 25 As previously disclosed in a Current Report on Form 8-K dated October 27, 2023, on October 23, 2023, the Registrant received a written notification (the “Notice”) from the Nasdaq Stock Market LLC (“Nasdaq”) indicating that the Registrant was not in compliance with Nasdaq Listing Rule 5550(a)(2) (the “Bid Price Requirement”), as the Registrant’s closing bid price for its common stock, par value $ 0.001 1.00 On October 23, 2024, (the “Closing Date”), the Company entered into an Exchange and Settlement Agreement (the “Securities Exchange Agreement”) with an individual accredited investor (the “Investor”). On April 19, 2024, the Company and the Investor had entered into a $ 500,000 57,000 2.75 486,030 0.01 2.74 On October 30, 2024, the Company entered into a Securities Purchase Agreement with Alumni Capital LP, a Delaware limited partnership (“the Lender”), pursuant to which the Lender made a loan to the Company, evidenced by a promissory note in the principal amount of $ 420,000 70,000 28,000 322,000 Accrued, unpaid interest at the rate of 10% and outstanding principal, subject to adjustment, is required to be paid on or before December 31, 2024. In addition to the Note, the Company issued the Lender a five-year common stock purchase warrant to purchase up to 72,165 5.82 22 20 600,000 On November 6, 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 $ 122,960 16,960 6,000 100,000 Accrued, unpaid interest and outstanding principal, subject to adjustment, is required to be paid in nine payments of $ 15,574.89 140,174 22 25 On November 11, 2024, the Company entered into a Purchase and Exchange Agreement among an investor (the “Purchaser”) and Altbanq Lending LLC (the “Seller”), pursuant to which the Purchaser agreed to purchase from the Seller a portion ($ 150,469.11 1,330,000 1,229,350 150,469.11 78,615 On December 13, 2024, the Company entered into a three-month promissory note with an accredited investor (the “Lender”) in the principal amount of $ 213,715 63,715 36,830 150,000 Accrued, unpaid interest and outstanding principal, subject to adjustment, is required to be paid in one lump sum payment of $ 155,625 1.73 On December 26, 2024, the Company entered into a Settlement Agreement and Stipulation (the “Settlement Agreement”) with Silverback Capital Corporation (“SCC”) to settle outstanding claims owed to SCC. Pursuant to the Settlement Agreement, SCC has agreed to purchase certain outstanding payables between the Company and designated vendors of the Company totaling $ 1,843,595.18 1.00 On January 10, 2025, the Company entered into two six-month promissory notes with accredited investors (the “Lenders”) in the principal amounts of $ 617,100 123,420 117,100 23,420 15,613 3,123 500,000 100,000 Accrued, unpaid interest and outstanding principal, subject to adjustment, is required to be paid on or before July 10, 2025 (a total payback to the Lender of $ 537,500 107,500 7.50 1.50

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
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 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 acquisition of the “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 plans to launch regionally in 2024. To varying degrees, the consequences of the COVID-19 pandemic continue to affect our operating business. Significant government and private sector actions have taken place to control the spread and mitigate the economic effects of the virus and its variants. The development of geopolitical conflicts, supply chain disruptions and government actions to slow rapid inflation in recent years have produced varying effects on our business. The economic effects from these events over 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.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its majority-owned subsidiaries, American Rebel, Inc., American Rebel Beverages, LLC and the Champion Entities (as defined in Note 9). All significant intercompany accounts and transactions have been eliminated.
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 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 fifteen years
Revenue recognition and accounts receivable	Revenue recognition and accounts receivable In accordance with the Financial Accounting Standards Board (“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 carrying amount of accounts receivable is reduced by an allowance for bad debts and 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 approximately $ 150,000 90,000 2,674,540 1,372,234 100,746 The following table sets forth the approximate percentage of revenue by primary category: SCHEDULE OF REVENUE PERCENTAGE Percentage of revenue: 2023 2022 For the Years Ended December 31, Percentage of revenue: 2023 2022 Safes 93 % 96 % Soft goods and other 7 % 4 % Beverages 0 % 0 % Total 100 % 100 %
Advertising costs	Advertising costs Advertising costs are expensed as incurred; Marketing costs incurred were $ 1,318,891 523,589
Fair Value	Fair Value Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2023 and 2022, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand. Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets. Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations. Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants.
Stock-based compensation	Stock-based compensation The Company records stock-based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with 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.
Earnings per share	Earnings 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 earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. Dilutive common share equivalents are negligible or immaterial as dilutive shares to be issued during net loss years were non-existent. For the years ended December 31, 2023 and 2022, net loss per share was $ (3.96) (35.63) 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. Out-of-the-money stock options totaled none and none as of December 31, 2023 and December 31, 2022, respectively. SCHEDULE OF EARNINGS PER SHARE December 31, 2023 December 31, 2022 Shares used in computation of basic earnings per share for the year ended 2,554,939 298,800 Net income (loss) $ (9,731,701 ) $ (10,088,031 ) Fully diluted income (loss) per share $ (3.81 ) $ (33.76 ) 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 December 31, 2023 and December 31, 2022, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months. The Company classifies tax-related penalties and net interest as income tax expense. For the years ended December 31, 2023 and 2022, 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.
Business Combinations	Business Combinations The Company accounts for business combinations in accordance with ASC Topic 805, Business Combinations, and as further defined by ASU 2017-01, Business Combinations (Topic 805), which requires the assets and liabilities assumed to be measured at fair value. When the purchase consideration consists entirely of shares of our common stock, the Company calculates the purchase price by determining the fair value, as of the acquisition date, of shares issued in connection with the closing of the acquisition and, if the transaction involves contingent consideration based on achievement of milestones or earn-out events, the probability-weighted fair value, as of the acquisition date, of shares issuable upon the occurrence of future events or conditions pursuant to the terms of the agreement governing the business combination. If the transaction involves such contingent consideration, our calculation of the purchase price involves probability inputs that are highly judgmental due to the inherent unpredictability of drug development, particularly by development-stage companies. The Company recognizes estimated fair values of the tangible assets and intangible assets acquired and liabilities assumed as of the acquisition date, and we record as goodwill any amount of the purchase price of the tangible and intangible assets acquired and liabilities assumed in excess of the fair value (see Note 9 - Goodwill and Acquisition Of Champion Entities and for further information in accordance with ASC 805-10-55-37 through ASC 805-10-55-50). Intangible assets, comprised by trade names, are amortized over their expected life, which approximates 10 years.
Right of Use Assets and Lease Liabilities	Right of Use Assets and Lease Liabilities In February 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842). The standard requires lessees to recognize almost all leases on the balance sheet as a Right-of-use (“ROU”) asset and a lease liability and requires leases to be classified as either an operating or a finance type lease. The standard excludes leases of intangible assets or inventory. The standard became effective for the Company beginning January 1, 2019. The Company adopted ASC 842 using the modified retrospective approach, by applying the new standard to all leases existing at the date of initial application. Results and disclosure requirements for reporting periods beginning after January 1, 2019 are presented under ASC 842, while prior period amounts have not been adjusted and continue to be reported in accordance with our historical accounting under ASC 840. The Company elected the package of practical expedients permitted under the standard, which allowed the Company to carry forward historical lease classifications. 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 includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company’ lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating leases are included in operating lease Right-of-use assets and operating lease liabilities, current and non-current, on the Company’s consolidated balance sheets.
Recent pronouncements	Recent pronouncements The Company evaluated recent accounting pronouncements through December 31, 2023, and believes that none have a material effect on the Company’s consolidated financial statements.
Concentration Risk	Concentration Risk Prior to the closing of the Champion Entities in 2022, the Company purchased a substantial portion (over 20 20 0

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
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: 2023 2022 For the Years Ended December 31, Percentage of revenue: 2023 2022 Safes 93 % 96 % Soft goods and other 7 % 4 % Beverages 0 % 0 % Total 100 % 100 %
SCHEDULE OF EARNINGS PER SHARE	SCHEDULE OF EARNINGS PER SHARE December 31, 2023 December 31, 2022 Shares used in computation of basic earnings per share for the year ended 2,554,939 298,800 Net income (loss) $ (9,731,701 ) $ (10,088,031 ) Fully diluted income (loss) per share $ (3.81 ) $ (33.76 )

RESTATEMENT OF PREVIOUSLY ISS_2

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Restatement Of Previously Issued Financial Statements
SCHEDULE OF FINANCIAL STATEMENTS	SCHEDULE OF FINANCIAL STATEMENTS Original Filing Adjustment Restated December 31, 2023 December 31, 2023 December 31, 2023 ASSETS CURRENT ASSETS: Cash and cash equivalents $ 1,147,696 $ (70,668 ) $ 1,077,028 Accounts receivable, net 2,816,541 (142,001 ) 2,674,540 Prepaid expense 190,933 (123,611 ) 67,322 Inventory, net 5,787,993 (213,622 ) 5,574,371 Inventory deposits 315,083 (293,115 ) 21,968 Total Current Assets 10,258,246 (843,017 ) 9,415,229 Property and Equipment, net 360,495 - 360,495 OTHER ASSETS: Lease deposits and other 83,400 (58,040 ) 25,360 Right-of-use lease assets 1,946,567 (702,071 ) 1,244,496 Goodwill and intangible assets, net 2,000,000 (1,500,000 ) 500,000 Total Other Assets 4,029,967 (2,260,111 ) 1,769,856 TOTAL ASSETS $ 14,648,708 $ (3,103,128 ) $ 11,545,580 LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) CURRENT LIABILITIES: Accounts payable and other payables $ 1,978,768 $ 62,602 $ 2,041,370 Accrued expense and other 271,076 412,034 683,110 Loan – Officers – related party 45,332 29,332 74,664 Loans – Working capital 1,954,214 (9,804 ) 1,944,410 Line of credit 1,456,929 - 1,456,929 Right-of-use lease liability, current 1,039,081 (370,079 ) 669,002 Total Current Liabilities 6,745,400 124,085 6,869,485 Right-of-use lease liability, long-term 907,486 (305,208 ) 602,278 TOTAL LIABILITIES 7,652,886 (181,123 ) 7,471,763 STOCKHOLDERS’ EQUITY (DEFICIT): Preferred stock, $ 0.001 10,000,000 200,000 175,000 - - - Preferred Shares A 125 - 125 Preferred Shares B 75 - 75 Preferred Shares 75 - 75 Common Stock, $ 0.001 600,000,000 5,879,920 677,221 9,005 - 9,005 Additional paid in capital 52,200,211 (653,763 ) 51,546,448 Accumulated deficit (45,213,594 ) (2,268,242 ) (47,481,836 ) TOTAL STOCKHOLDERS’ EQUITY (DEFICIT) 6,995,822 (2,922,005 ) 4,073,817 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) $ 14,648,708 $ (3,103,128 ) $ 11,545,580 Original Filing Restated For the Year Ended For the Year Ended December 31, 2023 Adjustments December 31, 2023 Revenue $ 16,228,310 $ (230,114 ) $ 15,998,196 Cost of goods sold 13,191,886 1,007,374 14,199,260 Gross margin 3,036,424 (1,237,488 ) 1,798,936 Expenses: Consulting/payroll and other costs 3,347,070 251,769 3,598,839 Compensation expense – officers – related party 518,107 - 518,107 Compensation expense – officers – deferred comp – related party 1,413,000 (600,500 ) 812,500 Rental expense, warehousing, outlet expense 871,032 - 871,032 Product development costs 132,528 - 132,528 Marketing and brand development costs 1,273,012 45,878 1,318,890 Administrative and other 3,317,082 (109,276 ) 3,207,806 Depreciation and amortization expense 104,229 - 104,229 Total operating expenses 10,976,060 (412,129 ) 10,563,931 Operating income (loss) (7,939,636 ) (825,359 ) (8,764,995 ) Other Income (Expense) Interest expense (406,252 ) 42,685 (363,567 ) Settlement expense – pre-emptive rights release - - - Interest income 3,780 - 3,780 Employee retention credit funds, net of costs to collect 1,113,337 - 1,113,337 Gain (loss) on sale of equipment 1,900 - 1,900 Tangible asset valuation adjustment (1,570,816 ) 1,570,816 - Impairment adjustment – goodwill and intangible assets (2,525,000 ) 612,441 (1,912,559 ) Gain (loss) on settlement of liability 221,903 (31,500 ) 190,403 Net income (loss) before income tax provision (11,100,784 ) 1,369,083 (9,731,701 ) Provision for income tax - - - Net income (loss) $ (11,100,784 ) $ 1,369,083 $ (9,731,701 ) Basic and diluted income (loss) per share $ (3.81 ) $ - $ (3.81 ) Weighted average common shares outstanding - basic and diluted 2,912,100 (357,161 ) 2,554,939 Original Filing Restated For the Year Ended For the Year Ended December 31, 2023 Adjustments December 31, 2023 CASH FLOW FROM OPERATING ACTIVITIES: Net income (loss) $ (11,100,784 ) $ 1,369,083 $ (9,731,701 ) Depreciation 104,229 1 104,230 Gain on disposition of property (1,900 ) - (1,900 ) Compensation paid through issuance of common stock 2,904 830,928 21,332 Compensation paid through issuance of common stock – related parties 23,080 (23,080 ) - Amortization of loan discount - - - Recognition of deferred compensation attributable to convertibility of Series A preferred stock issued to three (3) related parties 1,413,000 (600,500 ) 812,500 Goodwill and intangible asset impairment 2,525,000 (612,441 ) 1,912,559 Inventory adjustment 1,570,816 (1,570,816 ) - Adjustments to reconcile net loss to cash (used in) operating activities (net of acquired amounts from Champion): - Accounts receivable (1,203,052 ) (99,254 ) (1,302,306 ) Prepaid expense and other (49,428 ) 119,284 69,856 Inventory 57,488 1,388,913 1,446,401 Inventory deposits - 95,583 95,583 Lease deposits and other - (7,328 ) (7,328 ) Accounts payable (544,784 ) 327,699 (217,085 ) Accrued expenses 167,362 8,517 175,879 Other assets and liabilities - (378,861 ) (378,861 ) Right-of-use lease liabilities - (30,100 ) (30,100 ) Net Cash (Used in) Operating Activities (7,036,069 ) (7,030,941 ) CASH FLOW FROM INVESTING ACTIVITIES: Purchase of Champion Entities (325,000 ) - (325,000 ) Purchase of property and equipment (6,300 ) - (6,300 ) Net Cash (Used in) Investing Activities (331,300 ) (331,300 ) CASH FLOW FROM FINANCING ACTIVITIES: Proceeds from sale of common and preferred stock, net of offering costs - 312,405 312,405 Proceeds from sale of warrant inducement, net of offering costs 2,833,800 (2,989 ) 2,830,811 Proceeds from sale of common stock and prefunded warrants, net of offering costs 2,464,530 (304,126 ) 2,160,404 Proceeds from exercise of prefunded warrants 6,150 (615 ) 5,535 Proceeds (repayments) of loans – officer - related party 45,332 - 45,332 Proceeds from line of credit 1,700,000 (243,071 ) 1,456,929 Principal payments on line of credit, net (243,071 ) 243,071 - Proceeds of working capital loans 2,000,000 (658,233 ) 1,341,767 Principal payments on working capital loan (648,430 ) 648,430 - Repayment of loans – nonrelated party - - - Net Cash Provided by Financing Activities 8,158,311 8,153,183 CHANGE IN CASH 790,942 - 790,942 CASH AT BEGINNING OF PERIOD 356,754 (70,668 ) 286,086 CASH AT END OF PERIOD $ 1,147,696 $ (70,668 ) $ 1,077,028 Original Filing Adjustments Restated December 31, 2022 December 31, 2022 December 31, 2022 ASSETS CURRENT ASSETS: Cash and cash equivalents $ 356,754 $ (70,668 ) $ 286,086 Accounts receivable, net 1,613,489 (241,255 ) 1,372,234 Prepaid expense 207,052 (69,874 ) 137,178 Inventory, net 7,421,696 (779,785 ) 6,641,911 Inventory deposits 309,684 (192,133 ) 117,551 Total Current Assets 9,908,675 (1,353,714 ) 8,554,960 Property and Equipment, net 456,525 - 456,525 OTHER ASSETS: Lease deposits and other 18,032 - 18,032 Right-of-use lease assets 1,977,329 (542,281 ) 1,435,048 Goodwill, net 4,200,000 (2,112,441 ) 2,087,559 Total Other Assets 6,195,361 (2,654,722 ) 3,540,639 TOTAL ASSETS $ 16,560,561 $ (4,008,437 ) $ 12,552,124 LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) CURRENT LIABILITIES: Accounts payable and other payables $ 2,305,077 $ (46,622 ) $ 2,258,455 Accrued expense and other 322,393 184,838 507,231 Loan – Officers – related party - 29,332 29,332 Loans – Working capital 602,643 - 602,643 Right-of-use lease liability, current 992,496 (22,444 ) 970,052 Total Current Liabilities 4,222,609 145,104 4,367,713 Right-of-use lease liability, long-term 984,833 (462,953 ) 521,880 TOTAL LIABILITIES 5,207,442 (317,849 ) 4,889,593 STOCKHOLDERS’ EQUITY (DEFICIT): Preferred stock, $ 0.001 10,000,000 200,000 175,000 - - - Preferred Shares A 100 - 100 Preferred Shares B 75 - 75 Preferred Shares 75 - 75 Common Stock, $ 0.001 600,000,000 5,897,920 677,221 677 - 677 Additional paid in capital 45,465,077 (53,263 ) 45,411,814 Accumulated deficit (34,112,810 ) (3,637,325 ) (37,750,135 ) TOTAL STOCKHOLDERS’ EQUITY (DEFICIT) 11,353,119 (3,690,588 ) 7,662,531 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) $ 16,560,561 $ (4,008,437 ) $ 12,552,124 Original Filing Restated For the Year Ended For the Year Ended December 31, 2022 Adjustments December 31, 2022 Revenue $ 8,449,800 $ (501,460 ) $ 7,948,340 Cost of goods sold 6,509,382 2,245,962 8,755,344 Gross margin 1,940,418 (2,747,422 ) (807,004 ) Expenses: Consulting/payroll and other costs 905,843 160,953 1,066,796 Compensation expense – officers – related party 1,094,781 - 1,094,781 Rental expense, warehousing, outlet expense 508,527 - 508,527 Product development costs 746,871 - 746,871 Marketing and brand development costs 507,503 16,086 523,589 Administrative and other 3,190,092 11,807 3,201,899 Depreciation and amortization expense 50,087 - 50,087 Total operating expenses 7,003,704 188,846 7,192,550 Operating income (loss) (5,063,286 ) (2,936,268 ) (7,999,554 ) Other Income (Expense) Interest expense (358,689 ) 150,580 (208,109 ) Settlement expense – pre-emptive rights release (350,000 ) - (350,000 ) Interest income 5,578 - 5,578 Gain/(loss) on extinguishment of debt (1,376,756 ) (159,190 ) (1,535,946 ) Net income (loss) before income tax provision (7,143,153 ) (2,944,878 ) (10,088,031 ) Provision for income tax - - - Net income (loss) $ (7,143,153 ) $ (2,944,878 ) $ (10,088,031 ) Basic and diluted income (loss) per share $ (23.91 ) $ (9.86 ) $ (33.76 ) Weighted average common shares outstanding - basic and diluted 298,800 - 298,800

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY AND DEPOSITS	Inventory includes the following: SCHEDULE OF INVENTORY AND DEPOSITS December 31, 2023 December 31, 2022 Inventory raw materials $ 2,152,823 $ 2,303,997 Inventory finished goods 3,538,134 4,443,924 Less reserve for excess and obsolete inventory (116,586 ) (106,010 ) Total Inventory, net $ 5,574,371 $ 6,641,911

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	SCHEDULE OF PROPERTY AND EQUIPMENT Property and equipment include the following: December 31, 2023 December 31, 2022 Plant, property and equipment $ 353,885 $ 367,317 Vehicles 435,153 448,542 Property and equipment gross 789,038 815,859 Less: Accumulated depreciation (428,543 ) (359,334 ) Net property and equipment $ 360,495 $ 456,525

LINE OF CREDIT _ FINANCIAL IN_2

LINE OF CREDIT – FINANCIAL INSTITUTION (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
SCHEDULE OF LINE OF CREDIT	SCHEDULE OF LINE OF CREDIT December 31, 2023 December 31, 2022 Line of credit from a financial institution. $ 1,456,929 $ - Total recorded as a current liability $ 1,456,929 $ -

NOTES PAYABLE _ WORKING CAPIT_2

NOTES PAYABLE – WORKING CAPITAL (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
SCHEDULE OF WORKING CAPITAL	SCHEDULE OF WORKING CAPITAL December 31, 2023 December 31, 2022 Working capital loan with a limited liability company domiciled in the state of Georgia and matures on June 30, 2023 12 th 450,000 - 600,000 Working capital loans with an irrevocable trust established in the state of Georgia, managed and owned by the same entity as the limited liability company that previously held the $ 600,000 12 st 150,000 300,000 June 30, 2024 150,000 June 30, 2024 450,000 - Working capital loans with a major financial institution converted from a revolving line of credit to a strict payoff loan agreement with the major financial institution. Annual interest rate approximates 22.5 - 2,643 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 $ 75,000 125 625,000 137.5 687,500 687,500 75,000 January 2025 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. 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. The working capital loan requires payments of $ 20,000 22.8 July 5, 2024 20,000 494,410 - Working capital loans $ 1,944,410 $ 602,643 Total recorded as a current liability $ 1,944,410 $ 602,643

ACQUISITION OF CHAMPION ENTIT_2

ACQUISITION OF CHAMPION ENTITIES (Tables)	12 Months Ended
	Dec. 31, 2023
Champion Safe Co Inc [Member]
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF ASSETS ACQUIRED AND LIABILITY ASSUMED	For the year ending December 31, 2022 the following was the fair value of the assets acquired, liabilities assumed, and ensuing goodwill identified, reconciled to the purchase price transferred: SCHEDULE OF ASSETS ACQUIRED AND LIABILITY ASSUMED Cash $ - Accounts receivable 1,287,130 Inventory 7,051,867 Fixed assets 473,326 Deposits and other assets 53,977 Accounts payable (1,609,657 ) Accrued expenses and other (84,297 ) Preliminary goodwill and intangible assets (July 2022) 2,725,074 Consideration $ 9,897,420 Consideration: Payments of cash direct to Seller $ 8,455,177 Debt payments on behalf of Seller 1,442,243 $ 9,897,420

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
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 December 31, 2023 December 31, 2022 Deferred tax asset: Net operating loss carryforward $ 9,731,701 $ 10,088,031 Total deferred tax asset 9,731,701 10,088,031 Less: Valuation allowance (9,731,701 ) (10,088,031 ) Net deferred tax asset $ - $ -
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION	Reconciliation between statutory rate and the effective tax rate for and as of December 31, 2023 and 2022: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION Federal statutory rate (21.0 )% State taxes, net of federal benefit (0.00 )% Change in valuation allowance 21.0 % Effective tax rate 0.0 %

WARRANTS AND OPTIONS (Tables)

WARRANTS AND OPTIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF FAIR VALUE MEASUREMENT	SCHEDULE OF FAIR VALUE MEASUREMENT December 31, 2023 December 31, 2022 Stock Price $ 0.31 $ 4.75 Exercise Price $ 1.10 $ 21.50 Term (expected in years) 4.7 4.5 Volatility 31.84 % 38.14 % Annual Rate of Dividends 0.0 % 0.0 % Risk-Free Rate 4.79 % 4.69 % Measurement input
SCHEDULE OF WARRANT ACTIVITY	The following table summarizes all warrant activity for the years ended December 31, 2023 and 2022. SCHEDULE OF WARRANT ACTIVITY Shares Weighted- Remaining Intrinsic Outstanding and Exercisable at December 31, 2021 28,071 $ 220.00 2.95 - Granted 116,386 $ 129.6875 5.00 - Granted in Debt Conversion 15,099 $ 129.6875 5.00 Granted Prefunded Warrants 463,195 $ 0.25 5.00 Granted in PIPE transaction 936,937 $ 21.50 5.00 Exercised (463,195 ) $ 0.25 - - Expired (38 ) - - - Outstanding and Exercisable at December 31, 2022 1,096,455 $ 30.50 4.50 - Granted Prefunded Warrants 615,000 $ 4.37 5.00 - Granted in PIPE transaction 686,499 $ 4.24 * 5.00 Granted pursuant to repricing transaction 1,365,251 $ 1.10 * 4.00 Granted pursuant to Inducement Agreement – New Warrants 5,977,374 $ 1.10 5.00 Exercised (3,603,687 ) $ 0.88 5.00 - Expired - - - - Outstanding and Exercisable at December 31, 2023 6,136,892 $ 3.15 4.70 - * Pursuant to the Inducement Agreement the following warrants were repriced with an exercise price of $ 1.10 per warrant.

LEASES AND LEASED PREMISES (Tab

LEASES AND LEASED PREMISES (Tables)	12 Months Ended
	Dec. 31, 2023
Leases And Leased Premises
SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO LEASES	Balance sheet information related to our leases is presented below for the years then ended: SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO LEASES Balance Sheet location 2023 2022 December 31, Balance Sheet location 2023 2022 Operating leases: Right-of-use lease assets Right-of-use operating lease assets $ 1,244,496 $ 1,435,048 Right-of-use lease liability, current Other current liabilities 669,002 970,052 Right-of-use lease liability, long-term Right-of-use operating lease liability 602,278 521,880
SCHEDULE OF LEASE EXPENSE	The following provides details of the Company’s lease expense: SCHEDULE OF LEASE EXPENSE 2023 2022 Years Ended December 31, 2023 2022 Operating lease expense, net $ 1,241,465 $ 559,305
SCHEDULE OF OTHER INFORMATION RELATED TO LEASES	Other information related to leases is presented below: SCHEDULE OF OTHER INFORMATION RELATED TO LEASES 2023 2022 Cash Paid for Amounts Included in Measurement of Liabilities: Operating cash flows from operating leases 1,101,797 1,038,647 Weighted Average Remaining Lease Term: Operating leases 3.0 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 2024 $ 770,267 2025 229,083 2026 191,579 2027 177,010 2028 135,175 Thereafter - Total future minimum lease payments, undiscounted 1,503,114 Less: Imputed interest (231,834 ) Present value of future minimum lease payments $ 1,271,280

SCHEDULE OF REVENUE PERCENTAGE

SCHEDULE OF REVENUE PERCENTAGE (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Total	100%	100%
Safes [Member]
Product Information [Line Items]
Total	93%	96%
Soft Goods And Other [Member]
Product Information [Line Items]
Total	7%	4%
Beverages [Member]
Product Information [Line Items]
Total	0%	0%

SCHEDULE OF EARNINGS PER SHARE

SCHEDULE OF EARNINGS PER SHARE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Shares used in computation of basic earnings per share for the year ended	2,554,939	298,800
Net income (loss)	$ (9,731,701)	$ (10,088,031)
Fully diluted income (loss) per share	$ (3.81)	$ (33.76)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jan. 01, 2022
Product Information [Line Items]
Date of incorporation	Dec. 15, 2014
Allowance for doubtful accounts	$ 150,000	$ 90,000
Net accounts receivable	2,674,540	1,372,234	$ 100,746
Marketing expense	$ 1,318,891	$ 523,589
Earnings per share basic	$ (3.81)	$ (33.76)
Earnings per share diluted	$ (3.81)	$ (33.76)
Income tax examination description	less than a 50% likelihood	less than a 50% likelihood
Income tax expense
2 Third-party Vendors [Member]
Product Information [Line Items]
Accounts payable and accrued expense	$ 0
Supplier Concentration Risk [Member] | Inventory [Member] | 2 Third-party Vendors [Member]
Product Information [Line Items]
Risk percentage	20%	20%
Dilutive Shares [Member]
Product Information [Line Items]
Earnings per share basic	$ (3.96)	$ (35.63)
Earnings per share diluted	$ (3.96)	$ (35.63)
Minimum [Member]
Product Information [Line Items]
Estimated useful life	5 years
Maximum [Member]
Product Information [Line Items]
Estimated useful life	15 years

SCHEDULE OF RESTATEMENT OF BALA

SCHEDULE OF RESTATEMENT OF BALANCE SHEETS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CURRENT ASSETS:
Cash and cash equivalents	$ 1,077,028	$ 286,086
Accounts receivable, net	2,674,540	1,372,234
Prepaid expense	67,322	137,178
Inventory, net	5,574,371	6,641,911
Inventory deposits	21,968	117,551
Total Current Assets	9,415,229	8,554,960
Property and Equipment, net	360,495	456,525
OTHER ASSETS:
Lease deposits and other	25,360	18,032
Right-of-use lease assets	1,244,496	1,435,048
Goodwill, net	500,000	2,087,559
Total Other Assets	1,769,856	3,540,639
TOTAL ASSETS	11,545,580	12,552,124
CURRENT LIABILITIES:
Accounts payable and other payables	2,041,370	2,258,455
Accrued expense and other	683,110	507,231
Loan – Officers – related party	74,664	29,332
Loans – Working capital	1,944,410	602,643
Line of credit	1,456,929
Right-of-use lease liability, current	669,002	970,052
Total Current Liabilities	6,869,485	4,367,713
Right-of-use lease liability, long-term	602,278	521,880
TOTAL LIABILITIES	7,471,763	4,889,593
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred Shares
Common Stock, $0.001 par value; 600,000,000 shares authorized; 5,897,920 and 677,221 issued and outstanding, respectively at December 31, 2023 and December 31, 2022	9,005	677
Additional paid in capital	51,546,448	45,411,814
Accumulated deficit	(47,481,836)	(37,750,135)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	4,073,817	7,662,531	$ (4,862,824)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	11,545,580	12,552,124
Series A Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred Shares	125	100
Series B Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred Shares	75	75
Previously Reported [Member]
CURRENT ASSETS:
Cash and cash equivalents	1,147,696	356,754
Accounts receivable, net	2,816,541	1,613,489
Prepaid expense	190,933	207,052
Inventory, net	5,787,993	7,421,696
Inventory deposits	315,083	309,684
Total Current Assets	10,258,246	9,908,675
Property and Equipment, net	360,495	456,525
OTHER ASSETS:
Lease deposits and other	83,400	18,032
Right-of-use lease assets	1,946,567	1,977,329
Goodwill, net	2,000,000	4,200,000
Total Other Assets	4,029,967	6,195,361
TOTAL ASSETS	14,648,708	16,560,561
CURRENT LIABILITIES:
Accounts payable and other payables	1,978,768	2,305,077
Accrued expense and other	271,076	322,393
Loan – Officers – related party	45,332
Loans – Working capital	1,954,214	602,643
Line of credit	1,456,929
Right-of-use lease liability, current	1,039,081	992,496
Total Current Liabilities	6,745,400	4,222,609
Right-of-use lease liability, long-term	907,486	984,833
TOTAL LIABILITIES	7,652,886	5,207,442
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred Shares
Common Stock, $0.001 par value; 600,000,000 shares authorized; 5,897,920 and 677,221 issued and outstanding, respectively at December 31, 2023 and December 31, 2022	9,005	677
Additional paid in capital	52,200,211	45,465,077
Accumulated deficit	(45,213,594)	(34,112,810)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	6,995,822	11,353,119
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	14,648,708	16,560,561
Previously Reported [Member] | Series A Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred Shares	125	100
Previously Reported [Member] | Series B Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred Shares	75	75
Revision of Prior Period, Reclassification, Adjustment [Member]
CURRENT ASSETS:
Cash and cash equivalents	(70,668)	(70,668)
Accounts receivable, net	(142,001)	(241,255)
Prepaid expense	(123,611)	(69,874)
Inventory, net	(213,622)	(779,785)
Inventory deposits	(293,115)	(192,133)
Total Current Assets	(843,017)	(1,353,714)
Property and Equipment, net
OTHER ASSETS:
Lease deposits and other	(58,040)
Right-of-use lease assets	(702,071)	(542,281)
Goodwill, net	(1,500,000)	(2,112,441)
Total Other Assets	(2,260,111)	(2,654,722)
TOTAL ASSETS	(3,103,128)	(4,008,437)
CURRENT LIABILITIES:
Accounts payable and other payables	62,602	(46,622)
Accrued expense and other	412,034	184,838
Loan – Officers – related party	29,332	29,332
Loans – Working capital	(9,804)
Line of credit
Right-of-use lease liability, current	(370,079)	(22,444)
Total Current Liabilities	124,085	145,104
Right-of-use lease liability, long-term	(305,208)	(462,953)
TOTAL LIABILITIES	(181,123)	(317,849)
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred Shares
Common Stock, $0.001 par value; 600,000,000 shares authorized; 5,897,920 and 677,221 issued and outstanding, respectively at December 31, 2023 and December 31, 2022
Additional paid in capital	(653,763)	(53,263)
Accumulated deficit	(2,268,242)	(3,637,325)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	(2,922,005)	(3,690,588)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	(3,103,128)	(4,008,437)
Revision of Prior Period, Reclassification, Adjustment [Member] | Series A Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred Shares
Revision of Prior Period, Reclassification, Adjustment [Member] | Series B Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred Shares

SCHEDULE OF RESTATEMENT OF BA_2

SCHEDULE OF RESTATEMENT OF BALANCE SHEETS (Parenthetical) (Details) - $ / shares	Dec. 31, 2023	Oct. 23, 2023	Dec. 31, 2022
Preferred stock, par value	$ 0.001		$ 0.001
Preferred stock, shares authorized	10,000,000		10,000,000
Preferred stock, shares issued	200,000		175,000
Preferred stock, shares outstanding	200,000		175,000
Common stock, par value	$ 0.001	$ 1	$ 0.001
Common stock, shares authorized	600,000,000		600,000,000
Common stock, shares issued	5,879,920		677,221
Common stock, shares outstanding	5,879,920		677,221
Common Stock [Member]
Common stock, par value		$ 0.001
Common stock, shares issued	5,897,920		677,221
Common stock, shares outstanding	5,897,920		677,221

SCHEDULE OF RESTATEMENT OF OPER

SCHEDULE OF RESTATEMENT OF OPERATIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue	$ 15,998,196	$ 7,948,340
Cost of goods sold	14,199,260	8,755,344
Gross margin	1,798,936	(807,004)
Expenses:
Consulting/payroll and other costs	3,598,839	1,066,796
Compensation expense – officers – related party	518,107	1,094,781
Compensation expense – officers – deferred comp – related party	812,500
Rental expense, warehousing, outlet expense	871,032	508,527
Product development costs	132,528	746,871
Marketing and brand development costs	1,318,890	523,589
Administrative and other	3,207,806	3,201,899
Depreciation and amortization expense	104,229	50,087
Total operating expenses	10,563,931	7,192,550
Operating loss	(8,764,995)	(7,999,554)
Other Income (Expense)
Interest expense	(363,567)	(208,109)
Settlement expense – pre-emptive rights release		(350,000)
Interest income	3,780	5,578
Employee retention credit funds, net of costs to collect	1,113,337
Gain (loss) on sale of equipment	1,900
Tangible asset valuation adjustment
Impairment adjustment – goodwill and intangible assets	(1,912,559)
Gain/(loss) on extinguishment of debt	190,403	(1,535,946)
Net loss before income tax provision	(9,731,701)	(10,088,031)
Provision for income tax
Net loss	$ (9,731,701)	$ (10,088,031)
Basic income (loss) per share	$ (3.81)	$ (33.76)
Diluted income (loss) per share	$ (3.81)	$ (33.76)
Weighted average common shares outstanding - basic	2,554,939	298,800
Weighted average common shares outstanding - diluted	2,554,939	298,800
Previously Reported [Member]
Revenue	$ 16,228,310	$ 8,449,800
Cost of goods sold	13,191,886	6,509,382
Gross margin	3,036,424	1,940,418
Expenses:
Consulting/payroll and other costs	3,347,070	905,843
Compensation expense – officers – related party	518,107	1,094,781
Compensation expense – officers – deferred comp – related party	1,413,000
Rental expense, warehousing, outlet expense	871,032	508,527
Product development costs	132,528	746,871
Marketing and brand development costs	1,273,012	507,503
Administrative and other	3,317,082	3,190,092
Depreciation and amortization expense	104,229	50,087
Total operating expenses	10,976,060	7,003,704
Operating loss	(7,939,636)	(5,063,286)
Other Income (Expense)
Interest expense	(406,252)	(358,689)
Settlement expense – pre-emptive rights release		(350,000)
Interest income	3,780	5,578
Employee retention credit funds, net of costs to collect	1,113,337
Gain (loss) on sale of equipment	1,900
Tangible asset valuation adjustment	(1,570,816)
Impairment adjustment – goodwill and intangible assets	(2,525,000)
Gain/(loss) on extinguishment of debt	221,903	(1,376,756)
Net loss before income tax provision	(11,100,784)	(7,143,153)
Provision for income tax
Net loss	$ (11,100,784)	$ (7,143,153)
Basic income (loss) per share	$ (3.81)	$ (23.91)
Diluted income (loss) per share	$ (3.81)	$ (23.91)
Weighted average common shares outstanding - basic	2,912,100	298,800
Weighted average common shares outstanding - diluted	2,912,100	298,800
Revision of Prior Period, Reclassification, Adjustment [Member]
Revenue	$ (230,114)	$ (501,460)
Cost of goods sold	1,007,374	2,245,962
Gross margin	(1,237,488)	(2,747,422)
Expenses:
Consulting/payroll and other costs	251,769	160,953
Compensation expense – officers – related party
Compensation expense – officers – deferred comp – related party	(600,500)
Rental expense, warehousing, outlet expense
Product development costs
Marketing and brand development costs	45,878	16,086
Administrative and other	(109,276)	11,807
Depreciation and amortization expense
Total operating expenses	(412,129)	188,846
Operating loss	(825,359)	(2,936,268)
Other Income (Expense)
Interest expense	42,685	150,580
Settlement expense – pre-emptive rights release
Interest income
Employee retention credit funds, net of costs to collect
Gain (loss) on sale of equipment
Tangible asset valuation adjustment	1,570,816
Impairment adjustment – goodwill and intangible assets	612,441
Gain/(loss) on extinguishment of debt	(31,500)	(159,190)
Net loss before income tax provision	1,369,083	(2,944,878)
Provision for income tax
Net loss	$ 1,369,083	$ (2,944,878)
Basic income (loss) per share		$ (9.86)
Diluted income (loss) per share		$ (9.86)
Weighted average common shares outstanding - basic	(357,161)
Weighted average common shares outstanding - diluted	(357,161)

SCHEDULE OF RESTATEMENT OF CASH

SCHEDULE OF RESTATEMENT OF CASH FLOW (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOW FROM OPERATING ACTIVITIES:
Net income (loss)	$ (9,731,701)	$ (10,088,031)
Depreciation	104,230	50,087
Gain on disposition of property	(1,900)	(1,994)
Compensation paid through issuance of common stock	21,332
Amortization of loan discount
Recognition of deferred compensation attributable to convertibility of Series A preferred stock issued to three (3) related parties	812,500
Goodwill and intangible asset impairment	1,912,559
Inventory adjustment
Adjustments to reconcile net loss to cash (used in) operating activities (net of acquired amounts from Champion):
Accounts receivable	(1,302,306)	15,642
Prepaid expense and other	69,856	80,291
Inventory	1,446,401	2,137,962
Inventory deposits	95,583	(117,551)
Lease deposits and other	(7,328)	(18,032)
Accounts payable	(217,085)	(842,971)
Accrued expenses	175,879	86,626
Other assets and liabilities	(378,861)	(558,506)
Right-of-use lease liabilities	(30,100)	56,884
Net Cash (Used in) Operating Activities	(7,030,941)	(7,632,842)
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of Champion Entities	(325,000)	(8,455,177)
Purchase of property and equipment	(6,300)	(30,392)
Net Cash (Used in) Investing Activities	(331,300)	(8,485,569)
CASH FLOW FROM FINANCING ACTIVITIES:
Proceeds from sale of common and preferred stock, net of offering costs	312,405	9,603,463
Proceeds from sale of warrant inducement, net of offering costs	2,830,811
Proceeds from sale of common stock and prefunded warrants, net of offering costs	2,160,404	10,465,913
Proceeds from exercise of prefunded warrants	5,535
Proceeds (repayments) of loans – officer - related party	45,332	18,959
Proceeds from line of credit	1,456,929
Principal payments on line of credit, net
Proceeds of working capital loans	1,341,767
Principal payments on working capital loan
Repayment of loans – nonrelated party		(2,259,202)
Net Cash Provided by Financing Activities	8,153,183	16,386,890
CHANGE IN CASH	790,942	268,479
CASH AT BEGINNING OF PERIOD	286,086	17,607
CASH AT END OF PERIOD	1,077,028	286,086
Loss on settlement of liability		1,566,751
Purchase of Champion Entities		(1,442,243)
Nonrelated Party [Member]
CASH FLOW FROM OPERATING ACTIVITIES:
Compensation paid through issuance of common stock	21,332
Related Party [Member]
CASH FLOW FROM OPERATING ACTIVITIES:
Compensation paid through issuance of common stock
Previously Reported [Member]
CASH FLOW FROM OPERATING ACTIVITIES:
Net income (loss)	(11,100,784)	(7,143,153)
Depreciation	104,229	50,087
Gain on disposition of property	(1,900)	(1,994)
Amortization of loan discount		1,000,457
Recognition of deferred compensation attributable to convertibility of Series A preferred stock issued to three (3) related parties	1,413,000
Goodwill and intangible asset impairment	2,525,000
Inventory adjustment	1,570,816
Adjustments to reconcile net loss to cash (used in) operating activities (net of acquired amounts from Champion):
Accounts receivable	(1,203,052)	613,104
Prepaid expense and other	(49,428)	(34,286)
Inventory	57,488	(2,292,844)
Inventory deposits
Lease deposits and other
Accounts payable	(544,784)
Accrued expenses	167,362	(50,042)
Other assets and liabilities
Right-of-use lease liabilities
Net Cash (Used in) Operating Activities	(7,036,069)	(6,828,136)
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of Champion Entities	(325,000)	(10,247,420)
Purchase of property and equipment	(6,300)	(20,888)
Net Cash (Used in) Investing Activities	(331,300)	(10,268,308)
CASH FLOW FROM FINANCING ACTIVITIES:
Proceeds from sale of common and preferred stock, net of offering costs		9,603,791
Proceeds from sale of warrant inducement, net of offering costs	2,833,800
Proceeds from sale of common stock and prefunded warrants, net of offering costs	2,464,530	10,349,964
Proceeds from exercise of prefunded warrants	6,150	115,798
Proceeds (repayments) of loans – officer - related party	45,332	(81,506)
Proceeds from line of credit	1,700,000
Principal payments on line of credit, net	(243,071)
Proceeds of working capital loans	2,000,000	60,000
Principal payments on working capital loan	(648,430)
Repayment of loans – nonrelated party		(2,612,456)
Net Cash Provided by Financing Activities	8,158,311	17,435,591
CHANGE IN CASH	790,942	339,147
CASH AT BEGINNING OF PERIOD	356,754	17,607
CASH AT END OF PERIOD	1,147,696	356,754
Loss on settlement of liability
Previously Reported [Member] | Nonrelated Party [Member]
CASH FLOW FROM OPERATING ACTIVITIES:
Compensation paid through issuance of common stock	2,904	1,030,535
Previously Reported [Member] | Related Party [Member]
CASH FLOW FROM OPERATING ACTIVITIES:
Compensation paid through issuance of common stock	23,080
Revision of Prior Period, Reclassification, Adjustment [Member]
CASH FLOW FROM OPERATING ACTIVITIES:
Net income (loss)	1,369,083	(2,944,878)
Depreciation	1
Gain on disposition of property
Amortization of loan discount		(1,000,457)
Recognition of deferred compensation attributable to convertibility of Series A preferred stock issued to three (3) related parties	(600,500)
Goodwill and intangible asset impairment	(612,441)
Inventory adjustment	(1,570,816)
Adjustments to reconcile net loss to cash (used in) operating activities (net of acquired amounts from Champion):
Accounts receivable	(99,254)	(597,462)
Prepaid expense and other	119,284	114,577
Inventory	1,388,913	4,430,806
Inventory deposits	95,583	(117,551)
Lease deposits and other	(7,328)	(18,032)
Accounts payable	327,699	(842,971)
Accrued expenses	8,517	136,668
Other assets and liabilities	(378,861)	(558,506)
Right-of-use lease liabilities	(30,100)	56,884
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of Champion Entities		1,792,243
Purchase of property and equipment		(9,504)
CASH FLOW FROM FINANCING ACTIVITIES:
Proceeds from sale of common and preferred stock, net of offering costs	312,405	(328)
Proceeds from sale of warrant inducement, net of offering costs	(2,989)
Proceeds from sale of common stock and prefunded warrants, net of offering costs	(304,126)	115,949
Proceeds from exercise of prefunded warrants	(615)	(115,798)
Proceeds (repayments) of loans – officer - related party		100,465
Proceeds from line of credit	(243,071)
Principal payments on line of credit, net	243,071
Proceeds of working capital loans	(658,233)	(60,000)
Principal payments on working capital loan	648,430
Repayment of loans – nonrelated party		353,254
CHANGE IN CASH		(70,668)
CASH AT BEGINNING OF PERIOD	(70,668)
CASH AT END OF PERIOD	(70,668)	(70,668)
Loss on settlement of liability		1,566,751
Purchase of Champion Entities		(1,442,243)
Revision of Prior Period, Reclassification, Adjustment [Member] | Nonrelated Party [Member]
CASH FLOW FROM OPERATING ACTIVITIES:
Compensation paid through issuance of common stock	830,928	$ (1,030,535)
Revision of Prior Period, Reclassification, Adjustment [Member] | Related Party [Member]
CASH FLOW FROM OPERATING ACTIVITIES:
Compensation paid through issuance of common stock	$ (23,080)

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 9,731,701	$ 10,088,031
Accumulated deficit	47,481,836	37,750,135
Working capital	$ 2,545,744	$ 4,187,248

SCHEDULE OF INVENTORY AND DEPOS

SCHEDULE OF INVENTORY AND DEPOSITS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventory raw materials	$ 2,152,823	$ 2,303,997
Inventory finished goods	3,538,134	4,443,924
Less reserve for excess and obsolete inventory	(116,586)	(106,010)
Total Inventory, net	$ 5,574,371	$ 6,641,911

INVENTORY (Details Narrative)

INVENTORY (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Cost of goods sold		$ 1,308,496
Inventory finished goods	$ 3,538,134	4,443,924
Champion Safe Co Inc [Member]
Restructuring Cost and Reserve [Line Items]
Cost of goods sold	$ 616,505
Inventory finished goods		$ 698,000

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment gross	$ 789,038	$ 815,859
Less: Accumulated depreciation	(428,543)	(359,334)
Net property and equipment	360,495	456,525
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment gross	353,885	367,317
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment gross	$ 435,153	$ 448,542

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation	$ 104,229	$ 50,087

RELATED PARTY NOTE PAYABLE AN_2

RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)								5 Months Ended	12 Months Ended
	Dec. 30, 2023	Nov. 20, 2023	Sep. 19, 2023	Sep. 08, 2023	Jun. 27, 2023	Jan. 01, 2023	Jul. 12, 2022	Nov. 20, 2023	Dec. 31, 2023	Dec. 31, 2022	Jul. 01, 2023
Related Party Transaction [Line Items]
Accounts payable and other payables									$ 2,041,370	$ 2,258,455
Common stock, shares authorized									600,000,000	600,000,000
Number of shares of common stock				24,129	71,499		20,372
Fair value of common stock			$ 2,902.38							$ 9,038,456
Series A Preferred Stock [Member]
Related Party Transaction [Line Items]
Share based compensation						$ 860,000
Compensation expense due in December 31, 2024									$ 653,000
Compensation expense due in December 31, 2025									653,000
Compensation expense due in December 31, 2026									500,000
Compensation expense due in December 31, 2027									500,000
Mr. Lambrecht ’s Employment Agreement [Member]
Related Party Transaction [Line Items]
Salaries and wages		$ 260,000
Mr. Ross’s Amended Employment Agreement [Member]
Related Party Transaction [Line Items]
Share based compensation									250,000
Mr. Grau’s Amended Employment Agreement [Member]
Related Party Transaction [Line Items]
Share based compensation									250,000
Officer [Member]
Related Party Transaction [Line Items]
Loans outstanding									75,000	29,000
Mr. Grau [Member]
Related Party Transaction [Line Items]
Accounts payable and other payables									94,000
Mr. Grau [Member] | 2021 LTIP [Member]
Related Party Transaction [Line Items]
Number of shares of common stock	27,089
Fair value of common stock	$ 8,400
Mr. Ross [Member] | 2021 LTIP [Member]
Related Party Transaction [Line Items]
Number of shares of common stock	40,634
Fair value of common stock	$ 12,600
Director [Member]
Related Party Transaction [Line Items]
Gain (loss) on settlement of liability									190,403
Messrs. Ross, Grau and Lambrecht [Member]
Related Party Transaction [Line Items]
Fair value of preferred stock									3,100,000
Charles A Ross Jr [Member]
Related Party Transaction [Line Items]
Compensation for Mr. Ross									318,667	681,400
Stock awards									0	20,766
Mr. Grau [Member]
Related Party Transaction [Line Items]
Compensation for Mr. Ross									186,456	413,381
Stock awards									0	11,182
Officer [Member] | Mr. Lambrecht ’s Employment Agreement [Member]
Related Party Transaction [Line Items]
Salaries and wages									10,025
Independent Consultant [Member] | Mr. Lambrecht ’s Employment Agreement [Member]
Related Party Transaction [Line Items]
Salaries and wages									185,000	$ 185,000
Mr Lambrecht [Member]
Related Party Transaction [Line Items]
Common stock, shares authorized											8,132
Share based compensation								$ 23,333
Mr Lambrecht [Member] | Mr. Lambrecht ’s Employment Agreement [Member]
Related Party Transaction [Line Items]
Share based compensation									$ 312,500
Number of shares conversion								62,500,000

SCHEDULE OF LINE OF CREDIT (Det

SCHEDULE OF LINE OF CREDIT (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Line of Credit Facility [Line Items]
Total recorded as a current liability	$ 1,456,929
Line of Credit [Member]
Line of Credit Facility [Line Items]
Total recorded as a current liability	$ 1,456,929

SCHEDULE OF WORKING CAPITAL (De

SCHEDULE OF WORKING CAPITAL (Details) - USD ($)	Dec. 31, 2023	Jul. 01, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Total recorded as a current liability	$ 1,944,410		$ 602,643
Working capital loan		$ 600,000
Working Capital Loan One [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability			600,000
Working capital loan	450,000		450,000
Working Capital Loan Two [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	450,000
Working Capital Loan Three [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability			2,643
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	500,000
Working Capital Loan Six [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	$ 494,410

SCHEDULE OF WORKING CAPITAL (_2

SCHEDULE OF WORKING CAPITAL (Details) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Nov. 03, 2023
Short-Term Debt [Line Items]
Debt interest rate			12%
Debt current	$ 600,000	$ 600,000
First Loan [Member]
Short-Term Debt [Line Items]
Loans default	150,000
Second Loan [Member]
Short-Term Debt [Line Items]
Loans default	$ 300,000
Working Capital Loan One [Member]
Short-Term Debt [Line Items]
Maturity date	June 30, 2023	June 30, 2023
Debt interest rate	12%	12%
Working Capital Loan Two [Member]
Short-Term Debt [Line Items]
Maturity date	June 30, 2024	June 30, 2024
Debt interest rate	12%	12%
Loans default	$ 150,000	$ 150,000
Debt instrument maturity date	Jun. 30, 2024	Jun. 30, 2024
Working Capital Loan Three [Member]
Short-Term Debt [Line Items]
Debt interest rate	22.50%	22.50%
Working Capital Loan Four [Member]
Short-Term Debt [Line Items]
Maturity date	January 2025	January 2025
Debt instrument payment	$ 75,000	$ 75,000
Working Capital Loan Four [Member] | Prior to April 1,2024 [Member]
Short-Term Debt [Line Items]
Debt 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]
Debt interest rate	137.50%
Debt Instrument, Repurchase Amount	$ 687,500
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 maturity date	Dec. 27, 2024	Dec. 27, 2024
Debt instrument payment	$ 11,731	$ 11,731
Working Capital Loan Six [Member]
Short-Term Debt [Line Items]
Debt interest rate		22.80%
Debt instrument maturity date	Jul. 05, 2024	Jul. 05, 2024
Debt instrument payment	$ 20,000	$ 20,000

LINE OF CREDIT _ FINANCIAL IN_3

LINE OF CREDIT – FINANCIAL INSTITUTION (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 28, 2023	Dec. 31, 2023	Dec. 31, 2022
Line of Credit Facility [Line Items]
Line of Credit, Current		$ 1,456,929
Proceeds from lines of credit		1,456,929
Line of credit, draws
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		7.48%
Line of Credit Facility, Description	The Company paid a one-time loan fee equal to 0.1% of the Line of Credit amount available. In the likelihood of default, the default interest automatically increases to 6% over the BSBY plus an additional 2.05% rate.
Debt Instrument, Interest Rate, Increase (Decrease)	6%
Proceeds from lines of credit		$ 1,700,000
Line of credit, draws		250,000
Interest expense paid		$ 96,000

NOTES PAYABLE _ WORKING CAPIT_3

NOTES PAYABLE – WORKING CAPITAL (Details Narrative) - USD ($)									12 Months Ended
	Dec. 29, 2023	Dec. 19, 2023	Sep. 19, 2023	Sep. 08, 2023	Jul. 01, 2023	Jun. 27, 2023	Apr. 14, 2023	Jul. 12, 2022	Dec. 31, 2023	Dec. 31, 2022	Nov. 03, 2023	Jul. 30, 2023
Short-Term Debt [Line Items]
Interest rate											12%
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares				24,129		71,499		20,372
Value new issues			$ 2,902.38							$ 9,038,456
Interest expense on loan									$ 363,567	208,109
Working capital loan					$ 600,000
Loss on extinguishment of debt									190,403	(1,535,946)
Loans - Working capital									1,944,410	602,643
Minimum [Member]
Short-Term Debt [Line Items]
Working capital loan					18,000
Maximum [Member]
Short-Term Debt [Line Items]
Working capital loan					$ 13,500							$ 9,000
Accredited Lender [Member]
Short-Term Debt [Line Items]
Interest rate					12%
Working capital loan					$ 450,000
Business Loan And Security Agreement [Member]
Short-Term Debt [Line Items]
Proceeds from debt	$ 500,000						$ 1,000,000
Loan net of fees	10,000						20,000
Periodic payment	11,731						20,000
Repayment of debt	$ 610,000						$ 1,280,000
Interest rate	40.50%						22.80%
Debt instrument, default amount	$ 15,000						$ 15,000
Payments of lender fee	$ 40,000						$ 80,000
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares							3,721
Value new issues							$ 2,900
Interest expense on loan							$ 2,900
Assignment and Assumption Loan Agreement [Member]
Short-Term Debt [Line Items]
Periodic payment					150,000
Working capital loan					$ 600,000
Loans payable									150,000
Revenue Interest Purchase Agreement [Member]
Short-Term Debt [Line Items]
Proceeds from debt		$ 500,000
Loan net of fees		5,000
Periodic payment		$ 75,000							$ 75,000
Interest rate		40.50%
Revenue Interest Purchase Agreement [Member] | Prior to April 1,2024 [Member]
Short-Term Debt [Line Items]
Interest rate		125%
Debt Instrument, Repurchase Amount		$ 625,000
Revenue Interest Purchase Agreement [Member] | Prior to May 5,2024 [Member]
Short-Term Debt [Line Items]
Interest rate		137.50%
Debt Instrument, Repurchase Amount		$ 687,500
Revenue Interest Purchase Agreement [Member] | Thereafter [Member]
Short-Term Debt [Line Items]
Interest rate		116.90%
Debt Instrument, Repurchase Amount		$ 687,500
Revenue Interest Purchase Agreement [Member] | March 31, 2024 [Member]
Short-Term Debt [Line Items]
Interest rate		81.30%
Revenue Interest Purchase Agreement [Member] | May 31, 2024 [Member]
Short-Term Debt [Line Items]
Interest rate		87.30%
Short-Term Debt One [Member]
Short-Term Debt [Line Items]
Repayment of debt										2,541,634
Debt conversion, face value										1,950,224
Loss on extinguishment of debt										1,535,946
Short-Term Debt One [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Debt conversion, face value										$ 2,803,632

SCHEDULE OF ASSETS ACQUIRED AND

SCHEDULE OF ASSETS ACQUIRED AND LIABILITY ASSUMED (Details) - Champion Safe Co Inc [Member]	Jul. 29, 2022 USD ($)
Restructuring Cost and Reserve [Line Items]
Cash
Accounts receivable	1,287,130
Inventory	7,051,867
Fixed assets	473,326
Deposits and other assets	53,977
Accounts payable	(1,609,657)
Accrued expenses and other	(84,297)
Preliminary goodwill and intangible assets (July 2022)	2,725,074
Consideration	9,897,420
Payments of cash direct to Seller	8,455,177
Debt payments on behalf of Seller - guarantor	1,442,243
Cash	$ 9,897,420

ACQUISITION OF CHAMPION ENTIT_3

ACQUISITION OF CHAMPION ENTITIES (Details Narrative) - USD ($)		12 Months Ended
	Jul. 29, 2022	Dec. 31, 2023	Dec. 31, 2022
Indefinite-Lived Intangible Assets [Line Items]
Goodwill and intangible asset		$ 500,000	$ 2,087,559
Goodwill and intangible asset impairment		1,912,559
Impairment charge includes additional consideration paid		325,000
Payments to acquire businesses		3,207,806	$ 3,201,899
Trade Names [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets		$ 500,000
Intangible assets useful lives		10 years
Champion Safe Co Inc [Member]
Indefinite-Lived Intangible Assets [Line Items]
Business combination, consideration transferred	$ 9,897,420
Champion Purchase Agreement [Member]
Indefinite-Lived Intangible Assets [Line Items]
Business combination, consideration transferred	9,150,000
Cash deposits	350,000
Payments for previous acquisition	400,000
Payments to acquire businesses	150,000
Payments to acquire businesses	350,000
Champion Purchase Agreement [Member] | Champion Safe Co Inc [Member]
Indefinite-Lived Intangible Assets [Line Items]
Payments to acquire businesses		$ 325,000
Goodwill increase		325,000
Champion Purchase Agreement [Member] | Investor One [Member]
Indefinite-Lived Intangible Assets [Line Items]
Acqusition of cost	350,000
Champion Purchase Agreement [Member] | Investor Two [Member]
Indefinite-Lived Intangible Assets [Line Items]
Acqusition of cost	$ 200,000
Trade Name [Member]
Indefinite-Lived Intangible Assets [Line Items]
Goodwill and intangible asset		500,000
Goodwill and intangible asset impairment		$ 1,912,559

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 9,731,701	$ 10,088,031
Total deferred tax asset	9,731,701	10,088,031
Less: Valuation allowance	(9,731,701)	(10,088,031)
Net deferred tax asset

SCHEDULE OF EFFECTIVE INCOME TA

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Federal statutory rate	(21.00%)	(21.00%)
State taxes, net of federal benefit	(0.00%)	(0.00%)
Change in valuation allowance	21%	21%
Effective tax rate	0%	0%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 46,789,389	$ 37,057,688
Valuation allowance for deferred tax assets	$ 9,731,701	$ 10,088,031
Valuation allowance description	As a result, management determined it was more likely than not deferred tax assets will not be realized as of December 31, 2023 and December 31, 2022 and recognized 100% valuation allowance for each period

SHARE CAPITAL (Details Narrativ

SHARE CAPITAL (Details Narrative) - USD ($)																					1 Months Ended					12 Months Ended		18 Months Ended
	Jul. 22, 2024	Mar. 13, 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	Jun. 27, 2023	Jan. 01, 2023	Aug. 22, 2022	Jul. 12, 2022	Jul. 08, 2022	Feb. 10, 2022	Feb. 03, 2022	Aug. 30, 2023	Jul. 31, 2023	Nov. 30, 2022	Oct. 31, 2022	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Jul. 08, 2024	Apr. 23, 2024	Oct. 23, 2023	Feb. 11, 2022
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			$ 1
Preferred stock, shares authorized																										10,000,000	10,000,000	10,000,000
Series C preferred stock, par value																										$ 0.001	$ 0.001	$ 0.001
Reserse split													1-for-25
Conversion of shares																										100
Shares new issues													2,993,850.63
Exercisable of warrants													615,000	615,000			448,096															15,099
Offering price																											$ 27.75
Settlement payment																											$ 350,000
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares										24,129			71,499				20,372
Common stock exercise price																										$ 1.10		$ 1.10
Proceeds from Issuance of Warrants																										$ 2,830,811
Issuance of common stock, shares held																										2,988,687
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase of 5,140									$ 2,902.38																		$ 9,038,456
Gain on settlement of debt										$ 228,000
Preferred stock, liquidation preference per share					$ 0.225
Preferred stock, annual rate percentage					12%
Share price													$ 4.37	$ 4.37
Common stock shares issued																										5,879,920	677,221	5,879,920
Common stock shares outstanding																										5,879,920	677,221	5,879,920
Preferred stock, shares issued																										200,000	175,000	200,000
Preferred stock, shares outstanding																										200,000	175,000	200,000
Subsequent Event [Member]
Class of Stock [Line Items]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares	223,214
Preferred stock, annual rate percentage																													5%
Share price																														$ 1
Armistice Capital Master Fund Ltd [Member]
Class of Stock [Line Items]
Equity Method Investment, Ownership Percentage																										9.99%		9.99%
Armistice Capital Master Fund Ltd [Member] | September 12 [Member]
Class of Stock [Line Items]
Equity Method Investment, Ownership Percentage																										9.99%		9.99%
Prefunded Warrants [Member]
Class of Stock [Line Items]
Exercisable of warrants										370,000
Offering price								$ 0.75	$ 0.78
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 through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares								24,129	6,391	370,000
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase of 5,140								$ 18,096.75	$ 4,984.98	$ 3,700
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period									3,721
Private Investment In Public Equity [Member]
Class of Stock [Line Items]
Exercisable of warrants																			15,181
Armistice Capital Master Fund Ltd [Member]
Class of Stock [Line Items]
Exercisable of warrants																										5,977,374		5,977,374
Armistice Capital Master Fund Ltd [Member] | Private Investment In Public Equity [Member]
Class of Stock [Line Items]
Exercisable of warrants																			101,205
Armistice Capital Master Fund Ltd [Member] | Private Investment In Public Equity [Member] | Prefunded Warrants [Member]
Class of Stock [Line Items]
Exercisable of warrants																	448,096
Armistice Capital Master Fund Ltd [Member]
Class of Stock [Line Items]
Sale of stock consideration received per transaction													$ 2,993,850.63				$ 12,887,976.31
Shares new issues													71,499				20,372
Excerice price share												$ 4.24		$ 4.24			$ 21.50	$ 4.37
Exercisable of warrants													686,499	686,499			936,937									2,988,687		2,988,687
Sale of stock description of transaction																								For the month of October 2022, the following transactions occurred: During the month of October 2022, Armistice Capital Master Fund Ltd. exercised 323,160 Prefunded Warrants. Along with several exercise notices and payments totaling $80,790.00, 323,160 shares of common stock were issued	For the month of September 2022, the following transactions occurred: During the month of September 2022, Armistice Capital Master Fund Ltd. exercised 107,318 Prefunded Warrants. Along with several exercise notices and payments totaling $26,829.60, 107,318 shares of common stock were issued
Exercisable of warrants													615,000	615,000
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares																										71,499
Proceeds from Issuance of Warrants																										$ 3,287,555.70
Issuance of common stock, shares held																										2,242,000
Calvary Fund [Member]
Class of Stock [Line Items]
Sale of stock description of transaction																							For the month of November 2022, the following transactions occurred: During the month of November 2022, Calvary Fund exercised 15,099 Calvary Warrants (see Note 12 – Warrants and Options). Along with an exercise notice and payment totaling $3,774.84, 15,099 shares of common stock were issued
Chief Executive Officer [Member] | Prefunded Warrants [Member]
Class of Stock [Line Items]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares									3,954
Chief Operating Officer [Member] | Prefunded Warrants [Member]
Class of Stock [Line Items]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares									2,237
Febrauary Twenty Twenty Two Service Agreement [Member] | Armistice Capital Master Fund Ltd [Member]
Class of Stock [Line Items]
Sale of stock description of transaction																For the month of August 2022, the following transactions occurred: On August 22, 2022, 4,000 shares of common stock were issued in return for services as a component of a February 2022 services agreement. During the month of August 2022, Armistice Capital Master Fund Ltd. exercised 17,618 Prefunded Warrants. Along with the exercise notice and payment of $4,404.41, 17,618 shares of common stock were issued
Common Stock [Member]
Class of Stock [Line Items]
Common stock, par value																															$ 0.001
Conversion of shares																				10,068								448,096
Debt conversion, converted instrument, shares issued																				7,443
Shares purchased																			101,205
Exercisable of warrants													686,499	686,499			936,937
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares																						1,493,272					106,345
Issuance of common stock, shares held																										2,988,687
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase of 5,140																											$ 106
Preferred stock, liquidation preference per share					$ 7.50
Common stock shares issued																										5,897,920	677,221	5,897,920
Common stock shares outstanding																										5,897,920	677,221	5,897,920
Common Stock [Member] | September 21 [Member]
Class of Stock [Line Items]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares																										356,687
Common Stock [Member] | September 12 [Member]
Class of Stock [Line Items]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares																										390,000
Common Stock [Member] | Armistice Capital Master Fund Ltd [Member]
Class of Stock [Line Items]
Excerice price share													$ 4.37				$ 27.75
Common Stock [Member] | Subscription Arrangement [Member]
Class of Stock [Line Items]
Equity method investment received																			$ 10,500,000
Shares purchased																			101,205
Redeemed shares, per share																			$ 103.75
Prefunded Warrants [Member]
Class of Stock [Line Items]
Conversion of shares																												448,096
Prefunded Warrants [Member] | Armistice Capital Master Fund Ltd [Member]
Class of Stock [Line Items]
Excerice price share													4.24				21.50
Offering price													$ 4.37	$ 4.37			$ 27.50
Warrants expire term																	5 years
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]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares																										615,000	492,902
Common stock exercise price																										$ 1.10		$ 1.10
Preferred Stock [Member]
Class of Stock [Line Items]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase of 5,140
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Conversion of shares																				201,358
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 A Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares						150,000	100,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Conversion of shares																										6,250
Share issued in conversion						3,125,000
Stock compensation expense															$ 860,000
Series A Preferred Stock [Member] | Subsequent Event [Member]
Class of Stock [Line Items]
Conversion of shares			26,250
Share issued in conversion			13,125,000
Series A Preferred Stock [Member] | Employment [Member] | Chief Operating Officer [Member]
Class of Stock [Line Items]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares				25,000
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] | Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued																										125,000	100,000	125,000
Preferred stock, shares outstanding																										125,000	100,000	125,000
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Series C preferred stock, par value					$ 7.50
Preferred stock, dividend rate, percentage					8.53%
Preferred stock, liquidation preference per share					$ 0.16
Share price					$ 1.50
Preferred stock, convertible, terms					(1 share of Series C Preferred Stock converts into 5 shares of common stock)
Series C Preferred Stock [Member] | Fifth Anniversary [Member]
Class of Stock [Line Items]
Redeemed shares, per share					$ 2.25
Preferred stock, liquidation preference per share					$ 11.25
Series C Preferred Stock [Member] | Subsequent Event [Member] | IPO [Member]
Class of Stock [Line Items]
Offering price		$ 7.50	$ 7.50
Proceeds from offering		$ 19,999,995	$ 19,999,995
Series C Preferred Stock [Member] | Subsequent Event [Member] | IPO [Member] | Maximum [Member]
Class of Stock [Line Items]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares		2,666,666	2,666,666
Series C Preferred Stock [Member] | Subsequent Event [Member] | IPO [Member] | Minimum [Member]
Class of Stock [Line Items]
Purchase price		$ 7.50	$ 7.50
Series C Preferred Stock [Member] | Investor [Member] | Subsequent Event [Member]
Class of Stock [Line Items]
Investment		$ 300	$ 300
Series C Preferred Stock [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued																										0	0	0
Preferred stock, shares outstanding																										0	0	0

SCHEDULE OF FAIR VALUE MEASUREM

SCHEDULE OF FAIR VALUE MEASUREMENT (Details)	Dec. 31, 2023	Dec. 31, 2022
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0.31	4.75
Measurement Input, Exercise Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	1.10	21.50
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Term (expected in years)	4 years 8 months 12 days	4 years 6 months
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	31.84	38.14
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	4.79	4.69

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - USD ($)		12 Months Ended
		Dec. 31, 2023		Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Outstanding and exercisable - Beginning		1,096,455		28,071
Weighted average exercise price per share - Beginning		$ 30.50		$ 220
Remaining term - Ending		4 years 8 months 12 days		4 years 6 months	2 years 11 months 12 days
Intrinsic value - Beginning
Outstanding and exercisable - Granted				116,386
Weighted average exercise price per share - Granted in PIPE transaction		$ 4.24	[1]	$ 129.6875
Remaining term - Granted in PIPE transaction		5 years		5 years
Intrinsic value - Granted
Outstanding and exercisable - Granted in Debt Conversion				15,099
Weighted average exercise price per share - Granted in Debt Conversion				$ 129.6875
Remaining term - Granted in Debt Conversion				5 years
Outstanding and exercisable - Granted Prefunded Warrants		615,000		463,195
Weighted average exercise price per share - Granted Prefunded Warrants		$ 4.37		$ 0.25
Remaining term - Granted Prefunded Warrants		5 years		5 years
Outstanding and exercisable - Granted in PIPE transaction		686,499		936,937
Weighted average exercise price per share - Granted in PIPE transaction	[1]			$ 21.50
Remaining term - Granted in PIPE transaction				5 years
Outstanding and exercisable - Exercised		(3,603,687)		(463,195)
Weighted average exercise price per share - Exercised		$ 0.88		$ 0.25
Intrinsic value - Exercised
Outstanding and exercisable - Expired				(38)
Weighted average exercise price per share - Expired
Intrinsic value - Expired
Outstanding and exercisable - Repricing transaction		1,365,251
Weighted average exercise price per share - Repricing transaction	[1]	$ 1.10
Remaining term - Repricing transaction		4 years
Outstanding and exercisable - New Warrants		5,977,374
Weighted average exercise price per share - New Warrants		$ 1.10
Remaining term - New Warrants		5 years
Remaining term - Exercised		5 years
Outstanding and exercisable - Ending		6,136,892		1,096,455	28,071
Weighted average exercise price per share - Ending		$ 3.15		$ 30.50	$ 220
Intrinsic value - Ending
[1]Pursuant to the Inducement Agreement the following warrants were repriced with an exercise price of $

SCHEDULE OF WARRANT ACTIVITY _2

SCHEDULE OF WARRANT ACTIVITY (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2023 $ / shares
Share-Based Payment Arrangement [Abstract]
Repriced exercise price	$ 1.10

WARRANTS AND OPTIONS (Details N

WARRANTS AND OPTIONS (Details Narrative) - USD ($)														1 Months Ended				12 Months Ended		18 Months Ended
	Sep. 20, 2023	Sep. 19, 2023	Sep. 08, 2023	Aug. 21, 2023	Jun. 28, 2023	Jun. 27, 2023	Jun. 27, 2023	Nov. 30, 2022	Jul. 12, 2022	Jul. 08, 2022	Feb. 11, 2022	Feb. 10, 2022	Feb. 03, 2022	Aug. 30, 2023	Jul. 31, 2023	Oct. 31, 2022	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Purchase of warrants						615,000	615,000		448,096		15,099
Exercise prie of warrants						$ 4.37	$ 4.37	$ 0.25	$ 27.50		$ 129.6875	$ 129.6875						$ 0.25		$ 0.25
Proceeds from notes payable											$ 1,566,659
Sale of stock									$ 12,887,976.31
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares			24,129			71,499			20,372
Warants converting into shares																		100
Sale of stock						2,993,850.63
Share price						$ 4.37	$ 4.37
Common stock exercise price																		$ 1.10		$ 1.10
Proceeds from Issuance of Warrants																		$ 2,830,811
Issuance of common stock, shares held																		2,988,687
Value new issues		$ 2,902.38																	$ 9,038,456
Weighted average exercise price per share																		$ 1.10
Prefunded Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Purchase of warrants			370,000
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares	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
Value new issues	$ 18,096.75	$ 4,984.98	$ 3,700
Armistice Capital Master Fund Ltd [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Equity Method Investment, Ownership Percentage																		9.99%		9.99%
September 12 [Member] | Armistice Capital Master Fund Ltd [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Equity Method Investment, Ownership Percentage																		9.99%		9.99%
Prefunded Warrants To Calvary [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Purchase of warrants																		936,937		936,937
Warrant exercise price																		$ 21.50	$ 21.50
Warrant exercise price																		5 years
Weighted average exercise price per share																			$ 1.10
Armistice Capital Master Fund Ltd [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Purchase of warrants						686,499	686,499		936,937									2,988,687		2,988,687
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares																		71,499
Warrant exercise price					$ 4.24		$ 4.24		$ 21.50	$ 4.37
Sale of stock						71,499			20,372
Proceeds from Issuance of Warrants																		$ 3,287,555.70
Issuance of common stock, shares held																		2,242,000
Sale of stock description of transaction																For the month of October 2022, the following transactions occurred: During the month of October 2022, Armistice Capital Master Fund Ltd. exercised 323,160 Prefunded Warrants. Along with several exercise notices and payments totaling $80,790.00, 323,160 shares of common stock were issued	For the month of September 2022, the following transactions occurred: During the month of September 2022, Armistice Capital Master Fund Ltd. exercised 107,318 Prefunded Warrants. Along with several exercise notices and payments totaling $26,829.60, 107,318 shares of common stock were issued
Calvary Fund [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise prie of warrants								$ 129.6875
Conversion of warrants								15,099
Private Investment In Public Equity [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Purchase of warrants												15,181
Exercise prie of warrants											$ 103.75
Armistice Capital Master Fund Ltd [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Purchase of warrants																		5,977,374		5,977,374
Armistice Capital Master Fund Ltd [Member] | Private Investment In Public Equity [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Purchase of warrants												101,205
Exercise prie of warrants												$ 129.6875
Armistice Capital Master Fund Ltd [Member] | Private Investment In Public Equity [Member] | Prefunded Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Purchase of warrants									448,096
Common Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock repurchased shares												101,205
Purchase of warrants						686,499	686,499		936,937
Exercise prie of warrants						$ 4.24	$ 4.24		$ 21.50
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares															1,493,272				106,345
Warants converting into shares													10,068							448,096
Conversion of warrants													7,443
Issuance of common stock, shares held																		2,988,687
Warrants issued and outstanding						1,365,251	1,365,251											686,499		686,499
Value new issues																			$ 106
Common Stock [Member] | September 21 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares																		356,687
Common Stock [Member] | September 12 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares																		390,000
Common Stock [Member] | Armistice Capital Master Fund Ltd [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrant exercise price						$ 4.37			27.75
Common Stock [Member] | Subscription Arrangement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Equity method investment received												$ 10,500,000
Stock repurchased shares												101,205
Stock price per share												$ 103.75
Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise prie of warrants									27.75									$ 27.50		$ 27.50
Prefunded Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warants converting into shares																				448,096
Prefunded Warrants [Member] | Armistice Capital Master Fund Ltd [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrant exercise price						$ 4.24			$ 21.50
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Purchase of warrants						686,499	686,499
Exercise prie of warrants						$ 1.10	$ 1.10
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares			746,687
Warrants issued and outstanding																		6,136,892	1,096,455	6,136,892
Warrant [Member] | Offer Letter Agreement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise prie of warrants					$ 4.24					$ 4.37
Prefunded Common Stock Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise prie of warrants																		$ 0.01		$ 0.01
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares																		615,000	492,902
Common stock exercise price																		$ 1.10		$ 1.10

SCHEDULE OF BALANCE SHEET INFOR

SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO LEASES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Right-of-use lease liability, long-term	$ 1,244,496	$ 1,435,048
Right of Use Operating Lease Assets [Member]
Right-of-use lease liability, long-term	1,244,496	1,435,048
Other Current Liabilities [Member]
Right-of-use lease liability, long-term	669,002	970,052
Right of Use Operating Lease Liability [Member]
Right-of-use lease liability, long-term	$ 602,278	$ 521,880

SCHEDULE OF LEASE EXPENSE (Deta

SCHEDULE OF LEASE EXPENSE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases And Leased Premises
Operating lease expense, net	$ 1,241,465	$ 559,305

SCHEDULE OF OTHER INFORMATION R

SCHEDULE OF OTHER INFORMATION RELATED TO LEASES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases And Leased Premises
Operating cash flows from operating leases	$ 1,101,797	$ 1,038,647
Operating leases, remaining lease term	3 years	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)	Dec. 31, 2023 USD ($)
Leases And Leased Premises
Operating lease, 2024	$ 770,267
Operating lease, 2025	229,083
Operating lease, 2026	191,579
Operating lease, 2027	177,010
Operating lease, 2028	135,175
Operating lease, Thereafter
Total future minimum lease payments, undiscounted	1,503,114
Less: Imputed interest	(231,834)
Present value of future minimum lease payments	$ 1,271,280

LEASES AND LEASED PREMISES (Det

LEASES AND LEASED PREMISES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Lease description	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	$ 871,000	$ 508,000
Right-of-use lease assets, net	1,244,496	1,435,048
Operating lease liabilities	1,271,280
Operating lease right of use asset and liability	1,000,000
Rent expenses	871,032	508,527
Champion Safe Co Inc [Member]
Right-of-use lease assets, net		$ 2,400,000
Accounting Standards Update 2016-02 [Member]
Right-of-use lease assets, net	0
Operating lease liabilities	$ 0

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Outstanding letters of credit	$ 0	$ 0
Line of credit	$ 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 ($)																																						1 Months Ended	12 Months Ended		18 Months Ended
	Jan. 10, 2025	Dec. 13, 2024	Nov. 11, 2024	Nov. 06, 2024	Oct. 30, 2024	Oct. 23, 2024	Oct. 04, 2024	Sep. 27, 2024	Sep. 19, 2024	Sep. 04, 2024	Aug. 05, 2024	Jul. 25, 2024	Jul. 22, 2024	Jul. 10, 2024	Jul. 08, 2024	Jul. 02, 2024	Jun. 14, 2024	Jun. 01, 2024	May 31, 2024	May 28, 2024	Apr. 19, 2024	Apr. 09, 2024	Apr. 01, 2024	Mar. 27, 2024	Mar. 22, 2024	Mar. 21, 2024	Mar. 13, 2024	Jan. 01, 2024	Dec. 29, 2023	Oct. 31, 2023	Sep. 19, 2023	Sep. 08, 2023	Jun. 27, 2023	Apr. 14, 2023	Mar. 21, 2023	Jul. 12, 2022	Feb. 03, 2022	Jul. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 26, 2024	Aug. 09, 2024	Jul. 09, 2024	Apr. 30, 2024	Apr. 23, 2024	Nov. 03, 2023	Oct. 23, 2023	Nov. 30, 2022	Feb. 11, 2022	Feb. 10, 2022
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares																																24,129	71,499			20,372
Sale of common stock price per share																																								$ 27.75
Interest rate																																															12%
Price per share																																	$ 4.37
Purchase of warrant, price per share																																	$ 4.37			$ 27.50			$ 0.25		$ 0.25								$ 0.25	$ 129.6875	$ 129.6875
Debt current																																							$ 600,000	$ 600,000	$ 600,000
Reverse stock split minimum round slot, shares																																							100
Common stock, par value																																							$ 0.001	$ 0.001	$ 0.001							$ 1
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase of 5,140																															$ 2,902.38									$ 9,038,456
Purchase of warrant, shares																																	615,000			448,096														15,099
Common Stock [Member]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares																																						1,493,272		106,345
Purchase of warrant, price per share																																	$ 4.24			$ 21.50
Reverse stock split minimum round slot, shares																																					10,068				448,096
Common stock, par value																																																$ 0.001
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase of 5,140																																								$ 106
Purchase of warrant, shares																																	686,499			936,937
Conversion of common stock, shares																																								10,068
Business Loan And Security Agreement [Member]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares																																		3,721
Interest rate																													40.50%					22.80%
Debt periodic payment																													$ 11,731					$ 20,000
Proceeds from debt																													500,000					1,000,000
Loan net of fees																													10,000					20,000
Repayment of secured debt																													610,000					1,280,000
Debt instrument, default amount																													$ 15,000					15,000
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase of 5,140																																		$ 2,900
Three Month Promissory Note [Member]
Debt periodic payment		$ 155,625
Price per share		$ 1.73
Securities Purchase Agreement [Member] | Promissory Note [Member]
Principal amount																																			$ 235,750
Interest rate																																			15%
Interest expense																																			$ 35,362
Debt fee amount																																			5,000
Proceeds from debt																																			$ 200,000
Loan payment description																																			Accrued, unpaid interest and outstanding principal, subject to adjustment, is required to be paid in seven payments; the first payment shall be in the amount of $162,667.20 and is due on June 30, 2024 with six (6) subsequent payments each in the amount of $18,074.14 due on the 30th of each month thereafter (a total payback to the Lender of $271,112.00).
Debt periodic payment																																			$ 162,667.20
Debt date of first required payment																																			Jun. 30, 2024
Repayment of debt																																			$ 271,112
Discount rate																																			5%
Default interest rate																																			22%
Conversion, interest rate																																			25%
Securities Purchase Agreement [Member] | Promissory Note [Member] | Subsequent Payments [Member]
Debt periodic payment																																			$ 18,074.14
Series A Preferred Stock [Member]
Conversion of stock, shares issued																														3,125,000
Reverse stock split minimum round slot, shares																																							6,250
Series C Preferred Stock [Member]
Price per share																																															$ 1.50
Subsequent Event [Member]
Line of credit																																													$ 1,810,000
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares													223,214
Principal amount															$ 1,312,500
Interest rate															5%
Debt periodic payment													$ 300,000
Price per share																																														$ 1
Interest payable															$ 577,500
Loan payment															67,500
Administrative agent fee															$ 62,500
Conversion price													$ 0.448
Convertible debt													$ 300,000
Balance payable													100,000
Debt current													300,000
Revenue interest purchase note payable													$ 200,000
Subsequent Event [Member] | Bank Of America [Member]
Line of credit												$ 2,017,539.27
Line of credit, interest												$ 743.38
Subsequent Event [Member] | Business Loan And Security Agreement [Member]
Interest rate																								22.80%
Debt periodic payment																								$ 26,000
Proceeds from debt																								1,300,000
Loan net of fees																								26,000
Repayments of debt																								769,228
Proceeds from secured debt																								504,772
Repayment of secured debt																								1,664,000
Debt instrument, default amount																								$ 15,000
Subsequent Event [Member] | Conversion Agreement [Member]
Sale of common stock price per share														$ 0.448																														$ 1.50
Conversion of stock, shares issued														2,232,143
Conversion price														$ 0.001
Subsequent Event [Member] | Three Month Promissory Note [Member]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares		36,830
Principal amount		$ 213,715
Loan payment description		Accrued, unpaid interest and outstanding principal, subject to adjustment, is required to be paid in one lump sum payment of $155,625 on or before March 13, 2025.
Original issue discount		$ 63,715
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase of 5,140		$ 150,000
Subsequent Event [Member] | Six Month Promissory Note [Member]
Loan payment description	Accrued, unpaid interest and outstanding principal, subject to adjustment, is required to be paid on or before July 10, 2025 (a total payback to the Lender of $537,500 (Note 1) and $107,500 (Note 2)).
Subsequent Event [Member] | Six Month Promissory Note [Member] | Note One [Member]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares	15,613
Principal amount	$ 617,100
Debt periodic payment	537,500
Original issue discount	117,100
Loan proceeds	$ 500,000
Subsequent Event [Member] | Six Month Promissory Note [Member] | Note Two [Member]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares	3,123
Principal amount	$ 123,420
Debt periodic payment	107,500
Original issue discount	23,420
Loan proceeds	$ 100,000
Subsequent Event [Member] | Securities Purchase Agreement [Member]
Repayment of debt																	$ 124,936			$ 124,936
Amount of principal of debt issued							$ 122,960										111,550			111,550
Original issue discount				$ 16,960	$ 70,000												14,550			14,550
Original issue fees																	7,000			7,000
Loan proceeds				100,000			100,000										90,000			90,000
Accrued, unpaid interest																	$ 13,881.78			$ 13,881.78
Broker commission amount					$ 28,000
Subsequent Event [Member] | Securities Purchase Agreement [Member] | Common Stock [Member]
Purchase of warrant, price per share					$ 5.82
Purchase of warrant, shares					72,165
Subsequent Event [Member] | Securities Purchase Agreement [Member] | 1800 Diagonal Lending, LLC [Member]
Principal amount																																											$ 179,400
Subsequent Event [Member] | Securities Purchase Agreement [Member] | Promissory Note [Member]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares			78,615
Principal amount			$ 1,330,000	122,960	$ 420,000					$ 300,000																$ 235,750
Interest rate										12%																15%
Interest expense										$ 36,000																$ 35,362
Debt fee amount				$ 6,000			$ 6,000			10,000																5,000
Proceeds from debt					$ 322,000					$ 161,563.98																$ 200,000
Loan payment description				Accrued, unpaid interest and outstanding principal, subject to adjustment, is required to be paid in nine payments of $15,574.89, with the first payment due on December 15, 2024, and remaining eight payments due on the 15th day of each month thereafter (a total payback to the Lender of $140,174).	Accrued, unpaid interest at the rate of 10% and outstanding principal, subject to adjustment, is required to be paid on or before December 31, 2024. In addition to the Note, the Company issued the Lender a five-year common stock purchase warrant to purchase up to 72,165 shares of Common Stock at $5.82 per share (the “Warrant”)		Accrued, unpaid interest and outstanding principal, subject to adjustment, is required to be paid in nine payments of $15,574.89, with the first payment due on October 30, 2024, and remaining eight payments due on the 30th day of each month thereafter (a total payback to the Lender of $140,174).			Accrued, unpaid interest and outstanding principal, subject to adjustment, is required to be paid in eight payments; the first payment shall be in the amount of $37,333.33 and is due on September 30, 2024 with seven (7) subsequent payments each in the amount of $37,333.33 due on the last day of each month thereafter (a total payback to the Lender of $336,000.00)																Accrued, unpaid interest and outstanding principal, subject to adjustment, is required to be paid in seven payments; the first payment shall be in the amount of $162,667.20 and is due on June 30, 2024 with six (6) subsequent payments each in the amount of $18,074.14 due on the 30th of each month thereafter (total repayment of $271,112 on or by December 31, 2023). the Company has the right to prepay the note within one hundred eighty days at a discount of 5%. Effective interest rate on this loan is 81.1% with 15 points paid up front as a fee.
Debt periodic payment				$ 15,574.89			$ 15,574.89			$ 37,333.33																$ 162,667.20
Debt date of first required payment																										Jun. 30, 2024
Repayment of debt				$ 140,174			$ 140,174			$ 336,000																$ 271,112
Discount rate																										5%
Effective interest rate																										81.10%
Default interest rate				22%	22%		22%			22%
Conversion, interest rate				25%	20%		25%			25%
Balance payable			1,229,350
Conversion of common stock, shares					600,000
Payment to purchase of prommissory note			$ 150,469.11
Subsequent Event [Member] | Securities Purchase Agreement [Member] | Promissory Note [Member] | Subsequent Payments [Member]
Debt periodic payment																										$ 18,074.14
Subsequent Event [Member] | Securities Purchase Agreement [Member] | Maximum [Member]
Original issue discount										$ 75,436.02
Subsequent Event [Member] | Securities Purchase Agreement [Member] | Minimum [Member]
Original issue discount							$ 16,960			45,000
Subsequent Event [Member] | Revenue Interest Purchase Agreement [Member]
Revenue interest																					$ 500,000	$ 100,000	$ 100,000		$ 100,000
Other cost and expense, operating																					50,000	10,000	10,000		10,000
Subsequent Event [Member] | Revenue Interest Purchase Agreement [Member] | May 31, 2024 [Member]
Payments for repurchase of equity																					770,000	140,000	140,000		140,000
Subsequent Event [Member] | Revenue Interest Purchase Agreement [Member] | June 1, 2024 [Member]
Payments for repurchase of equity																					$ 700,000	154,000	$ 154,000		$ 154,000
Subsequent Event [Member] | Factoring Agreement [Member]
Wholly owned subsidiary																$ 357,500
Other fees																12,500
Repayment purchased receivable amount																17,875
Subsequent Event [Member] | Factoring Agreement [Member] | Minimum [Member]
Wholly owned subsidiary																$ 250,000
Subsequent Event [Member] | Settlement Agreement [Member]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares									669,643
Price per share																																										$ 1
Outstanding payables																																										$ 1,843,595.18
Subsequent Event [Member] | Settlement Agreement [Member] | Common Stock [Member]
Stock price per share									$ 0.448
Subsequent Event [Member] | Consulting Agreement [Member]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares								360,000
Subsequent Event [Member] | Consulting Agreement [Member] | Common Stock [Member]
Stock price per share								$ 0.448
Subsequent Event [Member] | Existing Lender [Member] | New Loan Agreement [Member]
Line of credit																												$ 150,000
Maturity date																												Dec. 31, 2023
Repayment of loans																												$ 75,000
Interest rate																												12%
Subsequent Event [Member] | Investor [Member] | Revenue Interest Purchase Agreement [Member]
Revenue interest																						75,000
Other cost and expense, operating																						7,500
Subsequent Event [Member] | Investor [Member] | Revenue Interest Purchase Agreement [Member] | May 31, 2024 [Member]
Payments for repurchase of equity																			$ 105,000
Subsequent Event [Member] | Investor [Member] | Revenue Interest Purchase Agreement [Member] | June 1, 2024 [Member]
Payments for repurchase of equity																		$ 115,500
Subsequent Event [Member] | Investor [Member] | Exchange And Settlement Agreement [Member]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares						57,000
Price per share						$ 2.75
Common stock, par value						$ 0.01
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase of 5,140						$ 500,000
Subsequent Event [Member] | Investor [Member] | Exchange And Settlement Agreement [Member] | Three Year Pre Funded [Member]
Price per share						$ 2.74
Subsequent Event [Member] | Investor [Member] | Exchange And Settlement Agreement [Member] | Three Year Pre Funded [Member] | Common Stock [Member]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares						486,030
Subsequent Event [Member] | Accredited Investor [Member] | Revenue Interest Purchase Agreement [Member]
Revenue interest																						300,000
Other cost and expense, operating																						30,000
Subsequent Event [Member] | Accredited Investor [Member] | Revenue Interest Purchase Agreement [Member] | May 31, 2024 [Member]
Payments for repurchase of equity																						420,000
Subsequent Event [Member] | Accredited Investor [Member] | Revenue Interest Purchase Agreement [Member] | June 1, 2024 [Member]
Payments for repurchase of equity																						$ 462,000
Subsequent Event [Member] | Accredited Investor One [Member] | Revenue Agreement [Member]
Revenues											$ 7,500
Subsequent Event [Member] | Accredited Investor One [Member] | Revenue Interest Purchase Agreements [Member]
Revenues											10,000
Subsequent Event [Member] | Accredited Investor Two [Member] | Revenue Agreement [Member]
Revenues											10,000
Subsequent Event [Member] | Accredited Investor Two [Member] | Revenue Interest Purchase Agreements [Member]
Revenues											10,000
Subsequent Event [Member] | One Corporate Accredited Investor [Member] | Revenue Interest Purchase Agreements [Member]
Revenues											$ 30,000
Subsequent Event [Member] | Series A Preferred Stock [Member]
Conversion of stock, shares issued																												13,125,000
Reverse stock split minimum round slot, shares																												26,250
Subsequent Event [Member] | Series A Preferred Stock [Member] | Three Executive Officers [Member]
Vesting shares																												16,250,000
Stock conversion amount																												$ 3,125,000
Subsequent Event [Member] | Series C Preferred Stock [Member] | IPO [Member]
Sale of common stock price per share																											$ 7.50	$ 7.50
Proceeds from offering																											$ 19,999,995	$ 19,999,995
Subsequent Event [Member] | Series C Preferred Stock [Member] | IPO [Member] | Maximum [Member]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares																											2,666,666	2,666,666
Subsequent Event [Member] | Series C Preferred Stock [Member] | IPO [Member] | Minimum [Member]
Purchase price																											$ 7.50	$ 7.50
Subsequent Event [Member] | Series C Preferred Stock [Member] | Investor [Member]
Investment																											$ 300	$ 300
Subsequent Event [Member] | Series D Convertible Preferred Stock [Member] | Conversion Agreement [Member]
Preferred stock convertible, shares issuable														133,334
Exercisable of warrants														2,988,687
Subsequent Event [Member] | Series D Convertible Preferred Stock [Member] | Six Month Promissory Note [Member]
Sale of common stock price per share	$ 7.50
Subsequent Event [Member] | Series D Convertible Preferred Stock [Member] | Six Month Promissory Note [Member] | Common Stock [Member]
Sale of common stock price per share	$ 1.50
Subsequent Event [Member] | Series D Convertible Preferred Stock [Member] | Maximum [Member] | Conversion Agreement [Member]
Purchase of warrant, price per share														$ 1.10
Subsequent Event [Member] | Series D Convertible Preferred Stock [Member] | Minimum [Member] | Conversion Agreement [Member]
Purchase of warrant, price per share														$ 0.448
Subsequent Event [Member] | Series D Convertible Preferred Stock [Member] | Securities Purchase Agreement [Member]
Conversion of stock										$ 49,500
Reverse stock split minimum round slot, shares										6,600
Subsequent Event [Member] | Series D Convertible Preferred Stock [Member] | Accredited Investor One [Member]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares											10,010
Revenues											$ 75,000
Subsequent Event [Member] | Series D Convertible Preferred Stock [Member] | Accredited Investor Two [Member]
Sale of common stock through registered offering, net of offering costs, includes reverse stock split round lot share increase, shares											12,134
Revenues											$ 100,000