American Rebel (AREB) 10-Q 7 Feb 25 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Feb. 05, 2025
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-41267
Entity Registrant Name	AMERICAN REBEL HOLDINGS, INC.
Entity Central Index Key	0001648087
Entity Tax Identification Number	47-3892903
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	5115 Maryland Way
Entity Address, Address Line Two	Suite 303
Entity Address, City or Town	Brentwood
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37027
City Area Code	(833)
Local Phone Number	267-3235
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		2,460,406
Common Stock [Member]
Title of 12(b) Security	Common Stock
Trading Symbol	AREB
Security Exchange Name	NASDAQ
Common Stock Purchase Warrants [Member]
Title of 12(b) Security	Common Stock Purchase Warrants
Trading Symbol	AREBW
Security Exchange Name	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
CURRENT ASSETS:
Cash and cash equivalents	$ 127,688	$ 1,077,028
Accounts receivable, net	1,896,906	2,674,540
Prepaid expense	85,131	67,322
Inventory, net	5,320,800	5,574,371
Inventory deposits		21,968
Total Current Assets	7,430,525	9,415,229
Property and Equipment, net	285,698	360,495
OTHER ASSETS:
Lease deposits and other	35,656	25,360
Right-of-use lease assets	636,530	1,244,496
Intangible assets, net	462,500	500,000
Total Other Assets	1,134,686	1,769,856
TOTAL ASSETS	8,850,909	11,545,580
CURRENT LIABILITIES:
Accounts payable and other payables	3,255,085	2,041,370
Accrued expense and other	1,807,923	683,110
Loans – Working capital, net	4,424,473	1,944,410
Line of credit	1,992,129	1,456,929
Right-of-use lease liability, current	220,584	669,002
Total Current Liabilities	12,207,494	6,869,485
Right-of-use lease liability, long-term	472,155	602,278
TOTAL LIABILITIES	12,679,649	7,471,763
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred Shares
Common Stock, $0.001 par value; 600,000,000 shares authorized; 9,399,283 and 5,879,920 issued and outstanding, respectively at September 30, 2024 and December 31, 2023, respectively	12,524	9,005
Additional paid in capital	53,342,589	51,546,448
Accumulated deficit	(57,184,075)	(47,481,836)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	(3,828,740)	4,073,817
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	8,850,909	11,545,580
Series A Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred Shares	125	125
Series B Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred Shares	75	75
Series D Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred Shares	22
Officer [Member]
CURRENT LIABILITIES:
Loan – Officers – related party	$ 507,300	$ 74,664

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
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	222,144	175,000
Preferred stock, shares outstanding	222,144	175,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	600,000,000	600,000,000
Common stock, shares issued	9,399,283	5,879,920
Common stock, shares outstanding	9,399,283	5,879,920

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenue	$ 2,337,786	$ 3,345,552	$ 9,637,016	$ 11,418,222
Cost of goods sold	2,835,763	3,095,418	9,263,015	8,869,432
Gross margin	(497,977)	250,134	374,001	2,548,790
Expenses:
Consulting/payroll and other costs	478,371	1,039,273	1,475,450	2,915,377
Compensation expense – officers – related party	(425,000)
Compensation expense – officers – deferred comp – related party	(1,985,936)		492,189
Rental expense, warehousing, outlet expense	103,562	230,226	335,743	732,360
Product development costs	277,483	20,326	713,883	36,821
Marketing and brand development costs	624,509	517,345	1,189,219	942,687
Administrative and other	1,414,889	1,347,181	3,323,566	2,542,181
Depreciation and amortization expense	54,817	24,895	109,813	79,260
Total operating expenses	542,695	3,179,246	7,639,863	7,248,686
Operating loss	(1,040,672)	(2,929,112)	(7,265,862)	(4,699,896)
Other Income (Expense)
Interest expense	(649,216)	(95,330)	(2,128,357)	(250,877)
Interest expense – pre-emptive rights release
Interest income	348	3,203	1,059	3,203
Employee retention credit funds, net of costs to collect				1,107,672
Gain/(loss) on sale of equipment	4,088		3,426	1,400
Tangible asset valuation adjustment
Impairment adjustment – goodwill
Gain/(loss) on settlement of debt instrument	(62,505)		(312,505)
Gain on settlement of liability		227,569		227,569
Net loss before income tax provision	(1,747,957)	(2,793,670)	(9,702,239)	(3,610,929)
Provision for income tax
Net loss	$ (1,747,957)	$ (2,793,670)	$ (9,702,239)	$ (3,610,929)
Basic loss per share	$ (0.67)	$ (0.95)	$ (1.48)	$ (2.50)
Diluted loss per share	$ (0.67)	$ (0.95)	$ (1.48)	$ (2.50)
Weighted average common shares outstanding - basic	2,594,057	2,930,700	6,550,790	1,442,600
Weighted average common shares outstanding - diluted	2,594,057	2,930,700	6,550,790	1,442,600

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Equity/(Deficit) (Unaudited) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 677	$ 175	$ 45,465,077	$ (34,112,810)	$ 11,353,119
Balance, shares at Dec. 31, 2022	677,221	175,000
Sale and issuance of common stock, net	$ 71		312,381		312,452
Sale and issuance of common stock, net, shares	71,499
Effect of reverse stock split round lot shares	$ 1,489		(1,489)
Effect of reverse stock split round lot shares, shares	1,488,615
Warrant inducement and exercise of 2,988,687 repriced common stock warrants at $1.10 per share	$ 2,989		3,284,567		3,287,556
Warrant inducement and exercise of 2,988,687 repriced common stock warrants at $1.10 per share, share	2,988,687
Warrant inducement offering costs and fees			(453,756)		(453,756)
Exercise of prefunded common stock warrants at $0.01 per share	$ 615		5,535		6,150
Exercise of prefunded common stock warrants, shares	615,000
Common stock issued as compensation	$ 34		25,950		25,984
Common stock issued as compensation, shares	34,241
Net loss				(3,610,929)	(3,610,929)
Sale of 615,000 pre-funded common stock warrants $4.36 per share, exercise price of $0.01			2,681,400		2,681,400
Prefunded common stock warrant offering costs and fee			(529,324)		(529,324)
Balance at Sep. 30, 2023	$ 5,875	$ 175	50,790,341	(37,723,739)	13,072,652
Balance, shares at Sep. 30, 2023	5,875,263	175,000
Balance at Jun. 30, 2023	$ 749	$ 175	47,929,533	(34,930,069)	13,000,388
Balance, shares at Jun. 30, 2023	748,720	175,000
Effect of reverse stock split round lot shares	$ 1,488		(1,488)
Effect of reverse stock split round lot shares, shares	1,488,615
Warrant inducement and exercise of 2,988,687 repriced common stock warrants at $1.10 per share	$ 2,989		3,284,567		3,287,556
Warrant inducement and exercise of 2,988,687 repriced common stock warrants at $1.10 per share, share	2,988,687
Warrant inducement offering costs and fees			(453,756)		(453,756)
Exercise of prefunded common stock warrants at $0.01 per share	$ 615		5,535		6,150
Exercise of prefunded common stock warrants, shares	615,000
Common stock issued as compensation	$ 34		25,950		25,984
Common stock issued as compensation, shares	34,241
Net loss					(2,793,670)
Balance at Sep. 30, 2023	$ 5,875	$ 175	50,790,341	(37,723,739)	13,072,652
Balance, shares at Sep. 30, 2023	5,875,263	175,000
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	200,000
Sale and issuance of common stock, net	$ 673		301,002		301,675
Sale and issuance of common stock, net, shares	673,382
Compensation expense – officers – deferred comp – related party			492,189		492,189
Issuance of Common Stock in connection with the Amended Convertible Note Payable	$ 223		99,777		100,000
Issuance of Common Stock in connection with the Amended Convertible Note Payable, shares	223,214
Issuance of Common Stock in connection with Amended VGR working capital loan - August 2024	$ 167		74,833		75,000
Issuance of Common Stock in connection with Amended VGR working capital loan August 2024, shares	167,410
Issuance of Common Stock in connection with Amended VGR working capital loan - September 2024	$ 223		99,777		$ 100,000
Issuance of Common Stock in connection with Amended VGR working capital loan September 2024, shares	223,214
Warrant inducement and exercise of 2,988,687 repriced common stock warrants at $1.10 per share, share					2,988,687
Series D Convertible Preferred Stock issued in connection with two amended Revenue Interest Agreements and subsequently converted to Common Stock	$ 2,233	$ 22	728,563		$ 730,818
Series D Convertible Preferred Stock issued in connection with two amended Revenue Interest AgreementsSeries D Convertible Preferred Stock issued in connection with two amended Revenue Interest Agreements, shares	2,232,143	22,144
Net loss				(9,702,239)	(9,702,239)
Balance at Sep. 30, 2024	$ 12,524	$ 222	53,342,589	(57,184,075)	(3,828,740)
Balance, shares at Sep. 30, 2024	9,399,283	222,144
Balance at Jun. 30, 2024	$ 9,005	$ 333	53,967,072	(55,436,118)	(1,459,708)
Balance, shares at Jun. 30, 2024	5,879,920	333,334
Conversion of Series D Preferred Stock to Common Stock	$ 2,232	$ (111)	786,064		788,186
Conversion of Series D Preferred Stock to Common Stock, shares	2,232,143	(111,190)
Sale and issuance of common stock, net	$ 673		301,002		301,675
Sale and issuance of common stock, net, shares	673,382
Compensation expense – officers – deferred comp – related party			(1,985,936)		(1,985,936)
Issuance of Common Stock in connection with the Amended Convertible Note Payable	$ 223		99,777		100,000
Issuance of Common Stock in connection with the Amended Convertible Note Payable, shares	223,214
Issuance of Common Stock in connection with Amended VGR working capital loan - August 2024	$ 167		74,833		75,000
Issuance of Common Stock in connection with Amended VGR working capital loan August 2024, shares	167,410
Issuance of Common Stock in connection with Amended VGR working capital loan - September 2024	$ 223		99,777		100,000
Issuance of Common Stock in connection with Amended VGR working capital loan September 2024, shares	223,214
Net loss					(1,747,957)
Balance at Sep. 30, 2024	$ 12,524	$ 222	$ 53,342,589	$ (57,184,075)	$ (3,828,740)
Balance, shares at Sep. 30, 2024	9,399,283	222,144

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Stockholders' Equity/(Deficit) (Unaudited) (Parenthetical)	3 Months Ended	9 Months Ended
	Sep. 30, 2023 $ / shares shares	Sep. 30, 2023 $ / shares shares
Warrant inducement shares exercised | shares	2,988,687	2,988,687
Warrants inducement exercise price per share	$ 1.10	$ 1.10
Pre Funded Warrant [Member]
Warrants exercise price per share	0.01	0.01
Prefunded Common Stock Warrants [Member]
Warrants exercise price per share	0.01	$ 0.01
Number of shares issued | shares		615,000
Pre-funded stock price per share	$ 4.36	$ 4.36

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOW FROM OPERATING ACTIVITIES:
Net income (loss)	$ (9,702,239)	$ (3,610,929)
Depreciation and amortization	109,813	79,260
Gain on disposition of property	(3,426)	(1,400)
Compensation paid through issuance of common stock		25,984
Compensation paid through issuance of common stock – related parties	492,189
Loss on settlement of debt instrument	312,505
Adjustments to reconcile net loss to cash (used in) operating activities (net of acquired amounts from Champion):
Accounts receivable	777,634	(1,017,950)
Prepaid expense and other	(17,809)	40,915
Inventory	253,571	(1,089,198)
Inventory deposits	21,968	(41,074)
Lease deposits and other	(10,296)
Accounts payable and accrued expenses	2,640,204	(474,827)
Right-of-use lease liabilities	29,425
Net Cash (Used in) Operating Activities	(5,096,461)	(6,089,219)
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of Champion Entities		(275,000)
Disposition of property and equipment	5,910	1,402
Net Cash (Used in) Investing Activities	5,910	(273,598)
CASH FLOW FROM FINANCING ACTIVITIES:
Proceeds from the sale of common stock, prefunded warrants and warrant inducement, net of offering costs		5,298,330
Proceeds from warrant exercise		6,150
Proceeds from line of credit	535,200	1,700,000
Principal payments on line of credit, net		(10,837)
Proceeds from loans - officer - related party	432,636	95,332
Proceeds from working capital loans, net	3,173,375	1,000,000
Principal payments on working capital loan		(449,675)
Net Cash Provided by Financing Activities	4,141,211	7,639,300
CHANGE IN CASH	(949,340)	1,276,483
CASH AT BEGINNING OF PERIOD	1,077,028	356,754
CASH AT END OF PERIOD	127,688	1,633,237
Cash paid for:
Interest	1,148,957	245,874
Income taxes

PREVIOUSLY ISSUED FINANCIAL STA

PREVIOUSLY ISSUED FINANCIAL STATEMENTS	9 Months Ended
	Sep. 30, 2024
Previously Issued Financial Statements
PREVIOUSLY ISSUED FINANCIAL STATEMENTS	NOTE 1 – PREVIOUSLY ISSUED FINANCIAL STATEMENTS 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. The Company filed its Form 10-K/A with the reaudits of the years ended December 31, 2023 and 2022 with the SEC on January 29, 2025. The Company has included the comparative three and nine months ended September 30, 2023 in this filing; however, these figures have not been restated due to the undue burden it would place on the Company. Additionally, the Company has not restated its Form 10-Qs for the periods ended March 31, 2024 and June 30, 2024 due to the undue burden this would also have on the Company. The impact of any adjustments to the quarters ended March 31, 2024 and June 30, 2024 have been included in the three months ended September 30, 2024. Accordingly, the accompanying consolidated statements of operations for the three months ended September 30, 2024 and 2023 and the nine months ended September 30, 2023, the consolidated statements of stockholders’ equity/(deficit) for the three months ended September 30, 2024 and 2023 and the nine months ended September 30, 2023, the consolidated statement of cash flows for the nine months ended September 30, 2023, and the accompanying notes for the three months ended September 30, 2024 and 2023 and nine months ended September 30, 2023 should not be relied upon.

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization The Company was incorporated on December 15, 2014 Nature of Operations The Company develops and sells branded products in the beverage, self-defense, safe storage and other patriotic product areas using a wholesale distribution network, utilizing personal appearances, musical venue performances, as well e-commerce and television. The Company’s products are marketed under the American Rebel Brand and are proudly imprinted with such branding. Through its “Champion Entities” (which consists of Champion Safe Co., Inc., Superior Safe, LLC, Safe Guard Security Products, LLC, and Champion Safe De Mexico, S.A. de C.V.) the Company promotes and sells its safe and storage products through a growing network of dealers, in select regional retailers and local specialty safe, sporting goods, hunting and firearms retail outlets, as well as through online avenues, including website and e-commerce platforms. The Company sells its products under the Champion Safe Co., Superior Safe Company and Safe Guard Safe Co. brands as well as the American Rebel Brand. On August 9, 2023, the Company entered into a Master Brewing Agreement (the “Brewing Agreement”) with Associated Brewing Company, a Minnesota limited liability company (“Associated Brewing”). Under the terms of the Brewing Agreement, Associated Brewing has been appointed as the exclusive producer and seller of American Rebel branded spirits, with the initial product being the American Rebel Light Beer (“American Rebel Beer”). The Company established American Rebel Beverages, LLC as a wholly-owned subsidiary to hold the licenses with respect to the beer business. American Rebel Beer launched regionally in 2024. To varying degrees, the development of geopolitical conflicts, supply chain disruptions, government actions to slow rapid inflation in recent years and predictable sales cycles have produced varying effects on the business. The economic effects from these events over the long term cannot be reasonably estimated at this time. Accordingly, estimates used in the preparation of the 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 the Company (through accounts receivable) and the estimations of certain losses assumed under warranty and other liability contracts, may be subject to significant adjustments in future periods. Interim Financial Statements and Basis of Presentation The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the SEC set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by the U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read along with the Amended Annual Report filed on Form 10-K/A of the Company for the period ended December 31, 2023, and notes thereto contained, filed on January 29, 2025. Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, American Rebel, Inc., American Rebel Beverages, LLC, and the Champion Entities. All significant intercompany accounts and transactions have been eliminated. Year-end The Company’s year-end is December 31. Cash and Cash Equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. Inventory and Inventory Deposits Inventory consists of beer, backpacks, jackets, safes, other storage products and accessories manufactured to the Company’s 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 to seven years. Revenue Recognition In accordance with Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers, revenues are recognized when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods and services. To achieve this core principle, the Company applies the following five steps: ( 1) Identify the contract with a client; (2) Identify the performance obligations in the contract; (3) Determine the transaction price; (4) Allocate the transaction price to performance obligations in the contract; and (5) Recognize revenues when or as the company satisfies a performance obligation. These steps are met when an order is received, a price is agreed to, and the product is shipped or delivered to that customer. The following table sets forth the approximate percentage of revenue by primary category: SCHEDULE OF REVENUE PERCENTAGE Percentage of revenue 2024 2023 2024 2023 For the Three Months Ended September 30, For the Nine Months Ended September 30, Percentage of revenue 2024 2023 2024 2023 Safes 97.5 % 98.6 % 98.2 % 96.9 % Soft goods 1.6 % 1.4 % 1.6 % 3.1 % Beverages 0.9 % 0.0 % 0.2 % 0.0 % Total 100 % 100 % 100 % 100 % Percentage of revenue 100 % 100 % 100 % 100 % Accounts receivable totaled $ 1,896,906 2,674,540 1,372,234 The carrying amount of accounts receivables is reduced by a valuation allowance for expected credit losses, as necessary, that reflects management’s best estimate of the amount that will not be collected. This estimation takes into consideration historical experience, current conditions and, as applicable, reasonable supportable forecasts. Actual results could vary from the estimate. Accounts are charged against the allowance when management deems them to be uncollectible. The allowance for doubtful accounts was not material as of September 30, 2024 and December 31, 2023. Advertising Costs Advertising costs are expensed as incurred. Marketing costs, which we consider to be advertising costs, incurred were $ 624,509 517,345 1,189,219 942,687 Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2024, and December 31, 2023, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, accounts receivable, and accounts payable, and the line of credit. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand. Fair value is defined as the exchange value that would be received on the measurement date to sell an asset or to value the amount paid to transfer a liability in the principal or most advantageous market available to the entity in an orderly transaction between market participants. The three levels of the fair value hierarchy are as follows: Level 1: Inputs are unadjusted quoted market prices in active markets for identical assets or liabilities that the entity has the ability to access at the measurement date. Level 1 inputs provide the most reliable measure of fair value as of the measurement date. Level 2: Inputs are based on significant observable inputs, including unadjusted quoted market prices for similar assets and liabilities in active markets, unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability. Level 3: Inputs are significant unobservable inputs for the asset or liability. The level of the fair value hierarchy within which the fair value measurement in its entirety falls is based on the lowest level input that is significant to the fair value measurement in its entirety. Stock-Based Compensation The Company records stock-based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with ASC 718-10 and the conclusions reached ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by ASC 505-50. Net Loss per Share Net loss per common share is computed by dividing net loss by the weighted average common shares outstanding during the period as defined by ASC 260, Earnings per Share. Basic losses per common share (“EPS”) calculations are determined by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted loss per common share calculations are determined by dividing net loss by the weighted average number of common shares and dilutive common share equivalents outstanding. Dilutive common share equivalents are negligible or immaterial as dilutive shares to be issued during net loss years were non-existent. For the three months and nine months ended September 30, 2024 and 2023, net loss per share was $ (0.67) (1.48) (0.95) (2.50) Fully diluted shares outstanding is the total number of shares that the Company would theoretically have if all dilutive securities were exercised and converted into shares. Dilutive securities include options, warrants, convertible debt, preferred stock and anything else that can be converted into shares. Potential dilutive shares consist of the incremental common shares issuable upon the exercise of dilutive securities, calculated using the treasury stock method. The calculation of dilutive shares outstanding excludes out-of-the-money options (i.e., such options’ exercise prices were greater than the average market price of our common shares for the period) because their inclusion would have been antidilutive. In periods of losses, diluted loss per share is computed on the same basis as basic loss per share as the inclusion of any other potential shares outstanding would be anti-dilutive. Income Taxes The Company follows ASC Topic 740 for recording provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expense or benefit is based on the changes in the asset or liability for each period. If available evidence suggests that it is more likely than not that some portion or the entire deferred tax asset will not be realized, a valuation allowance is required to reduce the deferred tax asset to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income tax in the period of change. Deferred income tax may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by taxing authorities. As of September 30, 2024, and December 31, 2023, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood The Company classifies tax-related penalties and net interest as income tax expense. For the three and nine-month periods ended September 30, 2024, and 2023, respectively, no Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates. Right of Use Assets and Lease Liabilities ASC 842, Leases requires lessees to recognize almost all leases on the balance sheet as a Right-of-use (“ROU”) asset and a lease liability and requires leases to be classified as either an operating or a finance type lease. The standard excludes leases of intangible assets or inventory. The Company elected the practical expedient related to treating lease and non-lease components as a single lease component for all equipment leases as well as electing a policy exclusion permitting leases with an original lease term of less than one year to be excluded from the ROU assets and lease liabilities. Under ASC 842, the Company determines if an arrangement is a lease at inception. ROU assets and liabilities are recognized at commencement date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As most of the Company’s leases do not provide an implicit rate, the Company estimated the incremental borrowing rate in determining the present value of lease payments. The ROU asset also includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating leases are included in operating lease Right-of-use assets and operating lease liabilities, current and non-current, on the Company’s condensed consolidated balance sheets. Recent Pronouncements The Company evaluated recent accounting pronouncements through September 30, 2024, and believes that none have a material effect on the Company’s financial statements. Concentration Risks The Company did not have any vendor or customer concentrations as of September 30, 2024 and December 31, 2023.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2024
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. As noted above, the Company is in the growth and acquisition stage and, accordingly, has not yet reached profitability from its operations. Since inception, the Company has been engaged in financing activities and executing its plan of operations and incurring costs and expenses related to product development, branding, inventory buildup and product launch. As a result, the Company has continued to incur significant net losses for the nine months ended September 30, 2024, and 2023 of ($ 9,702,239 3,610,929 57,184,075 47,481,836 4,776,970 2,545,744 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. As indicated in the footnotes to the consolidated financial statements, most of the current debt instruments are charging high interest rates. These interest payments and/or premium repayments and prepayments may make it difficult for the Company to enter into new debt agreements. If the Company is unable to secure such additional funds from these sources, it may be forced to change or delay some of its business objectives and efforts. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

INVENTORY AND DEPOSITS

INVENTORY AND DEPOSITS	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
INVENTORY AND DEPOSITS	NOTE 4 – INVENTORY AND DEPOSITS Inventory and deposits include the following: SCHEDULE OF INVENTORY AND DEPOSITS September 30, 2024 December 31, 2023 (Unaudited) (Audited) Inventory – raw materials $ 1,970,586 $ 2,152,823 Inventory – finished goods 3,572,809 3,538,134 Less reserve for excess and obsolete inventory (222,595 ) (116,586 ) Total Inventory $ 5,320,800 $ 5,574,371 The Company accounts for excess or obsolete inventory with a reserve that is established based on management’s estimates of the net realizable value of the related products. These reserves are product specific and are based upon analyses of product lines that are slow moving or expected to become obsolete due to significant product enhancements. Included in inventory – finished goods and work in progress is approximately $ 218,000 180,000 180,000 When inventory is physically disposed of, the Company accounts for the write-offs by making a debit to the reserve and a credit to inventory for the standard cost of the inventory item. The valuation reserve is applied as an estimate to specific product lines. Since the inventory item retains its standard cost until it is either sold or written off, the reserve estimates will differ from the actual write-off. There were no

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment include the following: SCHEDULE OF PROPERTY AND EQUIPMENT September 30, 2024 December 31, 2023 (Unaudited) (Audited) Plant, property and equipment $ 502,244 $ 353,885 Vehicles 390,421 435,153 Property and equipment gross 892,665 789,038 Less: Accumulated depreciation (606,967 ) (428,543 ) Net property and equipment $ 285,698 $ 360,495 For the three months ended September 30, 2024 and 2023, the Company recognized $ 17,317 24,895 in depreciation expense, respectively. For the nine months ended September 30, 2024 and 2023, the Company recognized $ 72,313 79,260

RELATED PARTY NOTES PAYABLE AND

RELATED PARTY NOTES PAYABLE AND RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY NOTES PAYABLE AND RELATED PARTY TRANSACTIONS	NOTE 6 – RELATED PARTY NOTES PAYABLE AND RELATED PARTY TRANSACTIONS Employment Agreements Charles A. Ross, Jr. serves as the Company’s Chief Executive Officer. Compensation for Mr. Ross was $ 86,154 60,000 0 0 162,500 120,000 0 0 Doug E. Grau serves as the Company’s President and Interim Principal Accounting Officer. Compensation for Mr. Grau was $ 70,000 30,000 0 0 132,500 70,000 0 0 Both Messrs. Ross and Grau serve as the Company’s Chief Executive Officer and President, respectively. Compensation for both, Messrs. Ross and Grau, includes a base salary and a bonus based upon certain performance measures approved by the board of directors. Three of the Company’s officers lent the Company approximately $ 260,793 Corey Lambrecht serves as the Company’s Chief Operating Officer. Mr. Lambrecht and the Company entered into an employment agreement on November 20, 2023. Mr. Lambrecht’s employment agreement provides for an initial annual base salary of $ 260,000 130,000 0 45,000 130,000 0 45,000 Series A Preferred Stock The Company, in connection with its employment agreements, as amended, reserved for issuance of 62,500,000 Per Mr. Lambrecht’s employment agreement entered into on November 20, 2023, the share-award grant is to vest 1/4 th th th th 625,000 312,500 th 117,188 6,250 6,250,000 Mr. Ross’s amended employment agreement had an effective date of November 20, 2023.The share-award grant will vest 1/5 th th th th th 1,250,000 250,000 th 187,500 10,000 5,000,000 Mr. Grau’s amended employment agreement had an effective date of November 20, 2023. The share-award grant will vest 1/5 th th th th th 1,250,000 250,000 th 187,500 Stock-based Compensation The Company, in connection with various employment and independent directors’ agreements, is required to issue shares of its common stock as payment for services performed or to be performed. The value of the shares issued is determined by the fair value of the Company’s common stock that trades on the Nasdaq Capital Market. This value on the date of grant is afforded to the Company for the recording of stock compensation to employees and other related parties or control persons and the recognition of this expense over the period in which the services were incurred or performed. Most of the Company’s agreement for stock compensation provide for services performed to have been satisfied by the initial grant, thereby incurring the cost immediately from the grant. Stock-based compensation is presented in accordance with the guidance of ASC Topic 718, “Compensation – Stock Compensation” (“ASC 718”). Under the provisions of ASC 718, the Company is required to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in our statements of operations. Where the stock-based compensation is not an award, option, warrant or other common stock equivalent, the Company values the shares based on fair value with respect to its grant date and the price that investors may have been paying for the Company’s common stock on that date in its various exempt private placement offerings. Stock-based compensation expense totaled approximately $ 492,000 164,000 653,000 500,000 500,000 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. Director’s Note On June 28, 2024, the Company entered into a short-term loan with a director, Lawrence Sinks (“Mr. Sinks”), evidenced by a promissory note in the principal amount of $ 400,000 (the “Director’s Note”). Proceeds from the Director’s Note are to be utilized solely by the Company’s wholly-owned subsidiary, American Rebel Beverages, LLC. The Director’s Note was due on September 30, 2024 , with a repayment amount of $ 520,000 . As of September 30, 2024, the note remained outstanding.

LINE OF CREDIT _ FINANCIAL INST

LINE OF CREDIT – FINANCIAL INSTITUTION	9 Months Ended
	Sep. 30, 2024
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 7.25 7.48 SCHEDULE OF LINE OF CREDIT September 30, 2024 December 31, 2023 (Unaudited) (Audited) Line of credit from a financial institution. $ 1,992,129 $ 1,456,929 Total recorded as a current liability $ 1,992,129 $ 1,456,929 As of September 30, 2024 and December 31, 2023 the total balance due of $ 1,992,129 1,456,929 Upon inception the Company paid a one-time loan fee equal to 0.1% of the LOC amount available. In the likelihood of default, the default interest automatically increases to 6 2.05 The balance at the maturity was approximately $ 1.9 On July 25, 2024, the Company received a notice of default and demand for payment from Bank of America regarding the Company’s Line of Credit. The Company is currently negotiating a forbearance or other cure to the default and a plan for repayment of the credit facility within 60 to 90 days with its assigned relationship manager at the bank

NOTES PAYABLE _ WORKING CAPITAL

NOTES PAYABLE – WORKING CAPITAL	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
NOTES PAYABLE – WORKING CAPITAL	NOTE 8 – NOTES PAYABLE – WORKING CAPITAL The Company has several working capital loan agreements in place, which are described in detail below. SCHEDULE OF WORKING CAPITAL September 30, 2024 December 31, 2023 (Unaudited) (Audited) Working capital loans with an irrevocable trust established in the state of Georgia, which assumed a previous loan held by a different limited liability company in the amount of $ 600,000 12% st 150,000 75,000 nd 300,000 June 30, 2024 $ 100,000 $ 450,000 Working capital loan agreement with a limited liability company domiciled in the state of Virginia. The working capital loan requires an initial payment of $ 162,667.20 18,074.14 th 35.4% 15% 25% 51,592 - Working capital loan agreement with a limited liability company domiciled in the state of Virginia. The working capital loan requires an initial payment of $ 13,881.78 13,881.78 th 18.8% 12% 25% 66,673 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 10,000 140% 140,000 154% 154,000 10,000 100,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 10,000 140% 140,000 154% 154,000 10,000 100,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 10,000 140% 140,000 154% 154,000 10,000 100,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 7,500 140% 105,000 154% 115,500 7,500 75,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with a limited liability company domiciled in the state of Colorado. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 30,000 140% 420,000 154% 462,000 30,000 300,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 50,000 140% 700,000 154% 770,000 50,000 500,000 - 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 $ 26,000 June 20, 2025 26,000 40.95% 870,064 - Working capital loan agreement with a limited liability company domiciled in the state of New York. The working capital loan is secured by all the assets of the Company that is not secured by the first priority interest of the major financial institution line of credit facility as well as a personal guaranty by our Chief Executive Officer, Mr. Charles A Ross. The working capital loan requires payments of $ 11,731 December 27, 2024 11,731 - 500,000 Working capital loan agreement with a limited liability company domiciled in the state of New York. The working capital loan is secured by all the assets of the Company that is not secured by the first priority interest of the major financial institution line of credit facility as well as a personal guaranty by our Chief Executive Officer, Mr. Charles A Ross (Secured Loan #1). The working capital loan requires payments of $ 20,000 July 5, 2024 20,000 - 494,410 On June 28, 2024, the Company entered into a short-term loan with a director, Lawrence Sinks (“Mr. Sinks”), evidenced by a promissory note in the principal amount of $ 400,000 September 30, 2024 520,000 500,000 400,000 - 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 17,875 161,968 - Working Capital loan agreement 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% 1,312,500 986,367 - 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 8,000 10,000 161,563.98 37,333.33 37,333.33 336,000.00 300,000 - 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 $ 179,400 179,400 - On September 11, 2024, the Company entered into an agreement with Dallas C. Salazar for a principal amount of $ 115,000 115,000 - On September 12, 2024, the Company entered into an agreement with Dallas C. Salazar for a principal amount of $ 57,500 57,500 - On September 13, 2024, the Company entered into an agreement with Dallas C. Salazar for a principal amount of $ 57,500 57,500 - On August 27, 2024, the Company entered into an agreement with Kingdom Building, Inc. for a principal amount of $ 115,000 115,000 - Less: note discount (211,591 ) - Total recorded as a current liability $ 4,424,473 $ 1,944,410 At September 30, 2024, and December 31, 2023, the outstanding balance due on all of the working capital notes payable was $ 4,424,473 1,944,410 Accrued expenses and other in the accompanying consolidated balance sheets includes approximately $ 1.2

GOODWILL AND ACQUISITION OF THE

GOODWILL AND ACQUISITION OF THE CHAMPION ENTITIES	9 Months Ended
	Sep. 30, 2024
Goodwill And Acquisition Of Champion Entities
GOODWILL AND ACQUISITION OF THE CHAMPION ENTITIES	NOTE 9 – GOODWILL AND ACQUISITION OF THE CHAMPION ENTITIES Goodwill 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. The Company first performs 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. The Company uses the income approach, whereby the fair value is calculated based on the present value of estimated future cash flows using a discount rate that approximates the weighted average cost of capital. The process of evaluating the potential impairment of goodwill is subjective and requires significant estimates and assumptions about the future such as sales growth, gross margins, employment costs, capital expenditures, inflation and future economic and market conditions. Actual future results may differ from those estimates. If the carrying value of the reporting unit’s assets and liabilities, including goodwill, exceeds its fair value, impairment is recorded for the excess, not to exceed the total amount of goodwill allocated to the reporting unit. As of September 30, 2024 and December 31, 2023, the Company had intangible assets, representing a trade name subject to amortization over a 10-year life 462,500 500,000 37,500 0 37,500 0 The Company will review its intangible assets for impairment periodically (based on economic conditions) and determine whether impairment is to be recognized within its consolidated statement of operations. No

SHARE CAPITAL

SHARE CAPITAL	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
SHARE CAPITAL	NOTE 10 – SHARE CAPITAL The Company is authorized to issue 600,000,000 0.001 10,000,000 0.001 10,000,000 0.001 150,000 125,000 350,000 75,143 3,100,000 0 500,000 133,334 On June 27, 2023, the Company effectuated a reverse split of its issued and outstanding shares of common stock at a ratio of 1-for-25 During July 2023, approximately 1,493,272 On June 27, 2023, the Company 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 On August 21, 2023. 245,000 245,000 2,450,000 On September 8, 2023, the Company entered into an inducement offer letter agreement (the “Inducement Letter”) with Armistice Capital, the holders of existing common stock purchase warrants, to purchase shares of common stock of the Company. The existing common stock purchase warrants were issued on July 8, 2022 and June 28, 2023 and had an exercise price of $ 4.37 4.24 Pursuant to the Inducement Letter, Armistice Capital agreed to exercise for cash their existing common stock purchase warrants to purchase an aggregate of 2,988,687 1.10 5,977,374 3,287,555.70 2,988,687 2,242,000 9.99% 356,687 st 390,000 th 9.99% On September 8, 2023, 370,000 370,000 3,700,000 On September 19, 2023, the Company issued 6,391 4,984.98 0.78 3,954 2,237 Additionally, on September 19, 2023, 3,721 2,902.38 0.78 On September 20, 2023, the Company issued 24,129 18,096.75 0.75 228,000 24,129 Shares Reserved for Issuance Pursuant to Certain Executive Employment Agreements The Company in connection with its employment agreement with Messrs. Ross, Grau and Lambrecht reserved for issuance 124,812,000 New Preferred Stock Series and Designations and Reg. A+ Offering On November 3, 2023, the Company’s board of directors approved the designation of a new Series C Convertible Cumulative Preferred Stock (the “Series C Designation”). The Company filed a registration statement on Form 1-A offering up to 2,666,666 7.50 19,999,995 300.00 7.50 No On May 10, 2024, the Company’s board of directors approved the designation of a new Series D Convertible Preferred Stock (the “Series D Designation”). The Series D Designation was filed by the Company with the Secretary of State of Nevada on May 10, 2024, and designated 2,500,000 0.001 Stated Value 7.50 Conversion at Option of Holder 1.50 5 1.50 not Forced Conversion 2.25 Voting Rights Conversion of Revenue Interest Loan for Preferred Stock Series D and Potential Issuance of Common Stock Equivalents from the Conversion of Series D On May 13, 2024 the Company and the holder of one of the Revenue Interest Loans entered into a settlement and conversion agreement (“Securities Exchange Agreement”), whereby the Company is to issue a certain number of shares of Series D convertible preferred stock as full satisfaction for the revenue participation interest agreement or loan. The Series D convertible preferred stock was purchased at $ 7.50 1,000,005 1.50 The Company issued 133,334 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 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 At September 30, 2024 and December 31, 2023, there were 9,399,283 5,879,920 75,143 75,143 125,000 125,000 222,144 0 No

LEASES AND LEASED PREMISES

LEASES AND LEASED PREMISES	9 Months Ended
	Sep. 30, 2024
Leases And Leased Premises
LEASES AND LEASED PREMISES	NOTE 11 – 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 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’ range from a month-to-month lease (30 days) to a long-term lease expiring in September of 2028. Rent expense for operating leases totaled $ 103,562 and $ 230,226 and $ 335,743 and $ 732,360 for the three and nine months ended September 30, 2024, and 2023, respectively. These amounts are included in the condensed consolidated statement of operations within Rental expense, warehousing, outlet expense and Administrative and other. Rental expense, warehousing, outlet expense is specific to warehousing and final manufacturing of products. Right of Use Assets and Lease Liabilities Lease expense for operating leases consists of the lease payments plus any initial direct costs, net of lease incentives, and is recognized on a straight-line basis over the lease term. The Company’s operating leases are comprised primarily of facility leases. and as such we have no finance leases for our vehicles or equipment currently at this time. The Company added approximately $ 1,000,000 th Balance sheet information related to our leases is presented below: SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO LEASES Balance Sheet location September 30, 2024 December 31, 2023 (Unaudited) (Audited) Operating leases: Right-of-use lease assets Right-of-use operating lease assets $ 636,530 $ 1,244,496 Right-of-use lease liability, current Other current liabilities 220,584 669,002 Right-of-use lease liability, long-term Right-of-use operating lease liability 472,155 602,278 As of September 30, 2024, weighted-average remaining lease term and discount rate were as follows: SCHEDULE OF OTHER INFORMATION RELATED TO LEASES September 30, 2024 (Unaudited) Weighted Average Remaining Lease Term: Operating leases 2.6 Weighted Average Discount Rate: Operating leases 10.00 % 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 October 1, 2024 – September 30, 2025 $ 297,006 October 1, 2025 – September 30, 2026 199,924 October 1, 2026 – September 30, 2027 175,937 October 1, 2027 – September 30, 2028 180,233 October 1, 2028 – September 20, 2029 - Thereafter - Total future minimum lease payments, undiscounted 853,100 Less: Imputed interest (160,361 ) Present value of future minimum lease payments $ 692,739

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12 – COMMITMENTS AND CONTINGENCIES Legal Proceedings Various claims and lawsuits, incidental to the ordinary course of our business, may be brought against the Company from time-to-time. 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; however has initiated settlement discussions with Liberty and anticipates an amicable settlement to be forthcoming. At this time, Management does not believe a settlement with Liberty will have a material effect on its business or financial condition. Contractual Obligations The Company does not believe there are any off-balance sheet arrangements that have, or are reasonably likely to have, a material effect on the condensed consolidated financial statements. As of September 30, 2024 and December 31, 2023 there were no 1,992,129 Nasdaq Compliance On April 23, 2024, the Company received notice from Nasdaq indicating that, while the Company has not regained compliance with the Bid Price Requirement, Nasdaq has determined that the Company is eligible for an additional 180-day period, or until October 21, 2024, to regain compliance. On October 16, 2024, the Company received a written notification from Nasdaq indicating that, as of October 15, 2024, the Company had regained compliance with the Bid Price Requirement. On February 28, 2024 the Registrant received a written notice from the Listing Qualifications department of The Nasdaq Stock Market stating that because the Company has not yet held an annual meeting of shareholders within 12 months of the end of the Company’s 2022 fiscal year end, it no longer complies with Nasdaq Listing Rule 5620(a) for continued listing on The Nasdaq Capital Market. The Company had until April 15, 2024, which was 45 days from the date of the notice, to submit a plan to regain compliance and, if Nasdaq accepted the plan, it may grant an exception of up to 180 calendar days from the fiscal year end, or until June 28, 2024, to regain compliance. The Company held its annual meeting of stockholders on June 27, 2024, thereby regaining compliance with the Nasdaq annual meeting requirement. On November 22, 2024, the Company received a notice from Nasdaq indicating that, as a result of not having timely filed the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2024, the Company is not in compliance with Nasdaq Listing Rules which require timely filing of periodic reports with the SEC. Pursuant to the Nasdaq Listing Rules, the Company has until January 21, 2025 to submit a plan to regain compliance. If the plan is accepted, an extension may be granted of up to 180 calendar days from the due date of the Initial Delinquent Filing, or May 19, 2025, to regain compliance. The Company submitted a compliance plan on January 20, 2025 and will satisfy the delinquency through the filing of this Report. 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.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS The Company evaluated all events that occurred after the balance sheet date of September 30, 2024, through the date the financial statements were issued and determined that there were the following subsequent events: 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 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 three-year 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 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 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 4.99 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 36,830 150,000 155,625 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 4.99 78,000 99,645 15,000 70,000 99,750 103,500 147,487.50 110,000 133,200 115,000 99,187.50 On January 10, 2025, the Company authorized the issuance of 55,000 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 3,123 500,000 100,000 537,500 107,500 7.50 1.50 On January 14, 2025, the Company authorized the issuance of 43,335

ORGANIZATION AND SUMMARY OF S_2

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Organization	Organization The Company was incorporated on December 15, 2014
Nature of Operations	Nature of Operations The Company develops and sells branded products in the beverage, self-defense, safe storage and other patriotic product areas using a wholesale distribution network, utilizing personal appearances, musical venue performances, as well e-commerce and television. The Company’s products are marketed under the American Rebel Brand and are proudly imprinted with such branding. Through its “Champion Entities” (which consists of Champion Safe Co., Inc., Superior Safe, LLC, Safe Guard Security Products, LLC, and Champion Safe De Mexico, S.A. de C.V.) the Company promotes and sells its safe and storage products through a growing network of dealers, in select regional retailers and local specialty safe, sporting goods, hunting and firearms retail outlets, as well as through online avenues, including website and e-commerce platforms. The Company sells its products under the Champion Safe Co., Superior Safe Company and Safe Guard Safe Co. brands as well as the American Rebel Brand. On August 9, 2023, the Company entered into a Master Brewing Agreement (the “Brewing Agreement”) with Associated Brewing Company, a Minnesota limited liability company (“Associated Brewing”). Under the terms of the Brewing Agreement, Associated Brewing has been appointed as the exclusive producer and seller of American Rebel branded spirits, with the initial product being the American Rebel Light Beer (“American Rebel Beer”). The Company established American Rebel Beverages, LLC as a wholly-owned subsidiary to hold the licenses with respect to the beer business. American Rebel Beer launched regionally in 2024. To varying degrees, the development of geopolitical conflicts, supply chain disruptions, government actions to slow rapid inflation in recent years and predictable sales cycles have produced varying effects on the business. The economic effects from these events over the long term cannot be reasonably estimated at this time. Accordingly, estimates used in the preparation of the 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 the Company (through accounts receivable) and the estimations of certain losses assumed under warranty and other liability contracts, may be subject to significant adjustments in future periods.
Interim Financial Statements and Basis of Presentation	Interim Financial Statements and Basis of Presentation The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the SEC set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by the U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read along with the Amended Annual Report filed on Form 10-K/A of the Company for the period ended December 31, 2023, and notes thereto contained, filed on January 29, 2025.
Principles of Consolidation	Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, American Rebel, Inc., American Rebel Beverages, LLC, and the Champion Entities. All significant intercompany accounts and transactions have been eliminated.
Year-end	Year-end The Company’s year-end is December 31.
Cash and Cash Equivalents	Cash and Cash Equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value.
Inventory and Inventory Deposits	Inventory and Inventory Deposits Inventory consists of beer, backpacks, jackets, safes, other storage products and accessories manufactured to the Company’s 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 to seven years.
Revenue Recognition	Revenue Recognition In accordance with Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers, revenues are recognized when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods and services. To achieve this core principle, the Company applies the following five steps: ( 1) Identify the contract with a client; (2) Identify the performance obligations in the contract; (3) Determine the transaction price; (4) Allocate the transaction price to performance obligations in the contract; and (5) Recognize revenues when or as the company satisfies a performance obligation. These steps are met when an order is received, a price is agreed to, and the product is shipped or delivered to that customer. The following table sets forth the approximate percentage of revenue by primary category: SCHEDULE OF REVENUE PERCENTAGE Percentage of revenue 2024 2023 2024 2023 For the Three Months Ended September 30, For the Nine Months Ended September 30, Percentage of revenue 2024 2023 2024 2023 Safes 97.5 % 98.6 % 98.2 % 96.9 % Soft goods 1.6 % 1.4 % 1.6 % 3.1 % Beverages 0.9 % 0.0 % 0.2 % 0.0 % Total 100 % 100 % 100 % 100 % Percentage of revenue 100 % 100 % 100 % 100 % Accounts receivable totaled $ 1,896,906 2,674,540 1,372,234 The carrying amount of accounts receivables is reduced by a valuation allowance for expected credit losses, as necessary, that reflects management’s best estimate of the amount that will not be collected. This estimation takes into consideration historical experience, current conditions and, as applicable, reasonable supportable forecasts. Actual results could vary from the estimate. Accounts are charged against the allowance when management deems them to be uncollectible. The allowance for doubtful accounts was not material as of September 30, 2024 and December 31, 2023.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred. Marketing costs, which we consider to be advertising costs, incurred were $ 624,509 517,345 1,189,219 942,687
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2024, and December 31, 2023, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, accounts receivable, and accounts payable, and the line of credit. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand. Fair value is defined as the exchange value that would be received on the measurement date to sell an asset or to value the amount paid to transfer a liability in the principal or most advantageous market available to the entity in an orderly transaction between market participants. The three levels of the fair value hierarchy are as follows: Level 1: Inputs are unadjusted quoted market prices in active markets for identical assets or liabilities that the entity has the ability to access at the measurement date. Level 1 inputs provide the most reliable measure of fair value as of the measurement date. Level 2: Inputs are based on significant observable inputs, including unadjusted quoted market prices for similar assets and liabilities in active markets, unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability. Level 3: Inputs are significant unobservable inputs for the asset or liability. The level of the fair value hierarchy within which the fair value measurement in its entirety falls is based on the lowest level input that is significant to the fair value measurement in its entirety.
Stock-Based Compensation	Stock-Based Compensation The Company records stock-based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with ASC 718-10 and the conclusions reached ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by ASC 505-50.
Net Loss per Share	Net Loss per Share Net loss per common share is computed by dividing net loss by the weighted average common shares outstanding during the period as defined by ASC 260, Earnings per Share. Basic losses per common share (“EPS”) calculations are determined by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted loss per common share calculations are determined by dividing net loss by the weighted average number of common shares and dilutive common share equivalents outstanding. Dilutive common share equivalents are negligible or immaterial as dilutive shares to be issued during net loss years were non-existent. For the three months and nine months ended September 30, 2024 and 2023, net loss per share was $ (0.67) (1.48) (0.95) (2.50) Fully diluted shares outstanding is the total number of shares that the Company would theoretically have if all dilutive securities were exercised and converted into shares. Dilutive securities include options, warrants, convertible debt, preferred stock and anything else that can be converted into shares. Potential dilutive shares consist of the incremental common shares issuable upon the exercise of dilutive securities, calculated using the treasury stock method. The calculation of dilutive shares outstanding excludes out-of-the-money options (i.e., such options’ exercise prices were greater than the average market price of our common shares for the period) because their inclusion would have been antidilutive. In periods of losses, diluted loss per share is computed on the same basis as basic loss per share as the inclusion of any other potential shares outstanding would be anti-dilutive.
Income Taxes	Income Taxes The Company follows ASC Topic 740 for recording provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expense or benefit is based on the changes in the asset or liability for each period. If available evidence suggests that it is more likely than not that some portion or the entire deferred tax asset will not be realized, a valuation allowance is required to reduce the deferred tax asset to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income tax in the period of change. Deferred income tax may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by taxing authorities. As of September 30, 2024, and December 31, 2023, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood The Company classifies tax-related penalties and net interest as income tax expense. For the three and nine-month periods ended September 30, 2024, and 2023, respectively, no
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.
Right of Use Assets and Lease Liabilities	Right of Use Assets and Lease Liabilities ASC 842, Leases requires lessees to recognize almost all leases on the balance sheet as a Right-of-use (“ROU”) asset and a lease liability and requires leases to be classified as either an operating or a finance type lease. The standard excludes leases of intangible assets or inventory. The Company elected the practical expedient related to treating lease and non-lease components as a single lease component for all equipment leases as well as electing a policy exclusion permitting leases with an original lease term of less than one year to be excluded from the ROU assets and lease liabilities. Under ASC 842, the Company determines if an arrangement is a lease at inception. ROU assets and liabilities are recognized at commencement date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As most of the Company’s leases do not provide an implicit rate, the Company estimated the incremental borrowing rate in determining the present value of lease payments. The ROU asset also includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating leases are included in operating lease Right-of-use assets and operating lease liabilities, current and non-current, on the Company’s condensed consolidated balance sheets.
Recent Pronouncements	Recent Pronouncements The Company evaluated recent accounting pronouncements through September 30, 2024, and believes that none have a material effect on the Company’s financial statements.
Concentration Risks	Concentration Risks The Company did not have any vendor or customer concentrations as of September 30, 2024 and December 31, 2023.

ORGANIZATION AND SUMMARY OF S_3

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
SCHEDULE OF REVENUE PERCENTAGE	The following table sets forth the approximate percentage of revenue by primary category: SCHEDULE OF REVENUE PERCENTAGE Percentage of revenue 2024 2023 2024 2023 For the Three Months Ended September 30, For the Nine Months Ended September 30, Percentage of revenue 2024 2023 2024 2023 Safes 97.5 % 98.6 % 98.2 % 96.9 % Soft goods 1.6 % 1.4 % 1.6 % 3.1 % Beverages 0.9 % 0.0 % 0.2 % 0.0 % Total 100 % 100 % 100 % 100 % Percentage of revenue 100 % 100 % 100 % 100 %

INVENTORY AND DEPOSITS (Tables)

INVENTORY AND DEPOSITS (Tables)	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY AND DEPOSITS	Inventory and deposits include the following: SCHEDULE OF INVENTORY AND DEPOSITS September 30, 2024 December 31, 2023 (Unaudited) (Audited) Inventory – raw materials $ 1,970,586 $ 2,152,823 Inventory – finished goods 3,572,809 3,538,134 Less reserve for excess and obsolete inventory (222,595 ) (116,586 ) Total Inventory $ 5,320,800 $ 5,574,371

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment include the following: SCHEDULE OF PROPERTY AND EQUIPMENT September 30, 2024 December 31, 2023 (Unaudited) (Audited) Plant, property and equipment $ 502,244 $ 353,885 Vehicles 390,421 435,153 Property and equipment gross 892,665 789,038 Less: Accumulated depreciation (606,967 ) (428,543 ) Net property and equipment $ 285,698 $ 360,495

LINE OF CREDIT _ FINANCIAL IN_2

LINE OF CREDIT – FINANCIAL INSTITUTION (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
SCHEDULE OF LINE OF CREDIT	SCHEDULE OF LINE OF CREDIT September 30, 2024 December 31, 2023 (Unaudited) (Audited) Line of credit from a financial institution. $ 1,992,129 $ 1,456,929 Total recorded as a current liability $ 1,992,129 $ 1,456,929

NOTES PAYABLE _ WORKING CAPIT_2

NOTES PAYABLE – WORKING CAPITAL (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
SCHEDULE OF WORKING CAPITAL	The Company has several working capital loan agreements in place, which are described in detail below. SCHEDULE OF WORKING CAPITAL September 30, 2024 December 31, 2023 (Unaudited) (Audited) Working capital loans with an irrevocable trust established in the state of Georgia, which assumed a previous loan held by a different limited liability company in the amount of $ 600,000 12% st 150,000 75,000 nd 300,000 June 30, 2024 $ 100,000 $ 450,000 Working capital loan agreement with a limited liability company domiciled in the state of Virginia. The working capital loan requires an initial payment of $ 162,667.20 18,074.14 th 35.4% 15% 25% 51,592 - Working capital loan agreement with a limited liability company domiciled in the state of Virginia. The working capital loan requires an initial payment of $ 13,881.78 13,881.78 th 18.8% 12% 25% 66,673 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 10,000 140% 140,000 154% 154,000 10,000 100,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 10,000 140% 140,000 154% 154,000 10,000 100,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 10,000 140% 140,000 154% 154,000 10,000 100,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 7,500 140% 105,000 154% 115,500 7,500 75,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with a limited liability company domiciled in the state of Colorado. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 30,000 140% 420,000 154% 462,000 30,000 300,000 - Working capital loan agreement structured as a Revenue Interest Purchase Agreement (“revenue participation interest”) with an individual domiciled in the state of California. The working capital loan provided for a purchase of an ownership interest in the revenues of our Champion subsidiary. The revenue participation interest requires payments of $ 50,000 140% 700,000 154% 770,000 50,000 500,000 - 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 $ 26,000 June 20, 2025 26,000 40.95% 870,064 - Working capital loan agreement with a limited liability company domiciled in the state of New York. The working capital loan is secured by all the assets of the Company that is not secured by the first priority interest of the major financial institution line of credit facility as well as a personal guaranty by our Chief Executive Officer, Mr. Charles A Ross. The working capital loan requires payments of $ 11,731 December 27, 2024 11,731 - 500,000 Working capital loan agreement with a limited liability company domiciled in the state of New York. The working capital loan is secured by all the assets of the Company that is not secured by the first priority interest of the major financial institution line of credit facility as well as a personal guaranty by our Chief Executive Officer, Mr. Charles A Ross (Secured Loan #1). The working capital loan requires payments of $ 20,000 July 5, 2024 20,000 - 494,410 On June 28, 2024, the Company entered into a short-term loan with a director, Lawrence Sinks (“Mr. Sinks”), evidenced by a promissory note in the principal amount of $ 400,000 September 30, 2024 520,000 500,000 400,000 - 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 17,875 161,968 - Working Capital loan agreement 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% 1,312,500 986,367 - 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 8,000 10,000 161,563.98 37,333.33 37,333.33 336,000.00 300,000 - 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 $ 179,400 179,400 - On September 11, 2024, the Company entered into an agreement with Dallas C. Salazar for a principal amount of $ 115,000 115,000 - On September 12, 2024, the Company entered into an agreement with Dallas C. Salazar for a principal amount of $ 57,500 57,500 - On September 13, 2024, the Company entered into an agreement with Dallas C. Salazar for a principal amount of $ 57,500 57,500 - On August 27, 2024, the Company entered into an agreement with Kingdom Building, Inc. for a principal amount of $ 115,000 115,000 - Less: note discount (211,591 ) - Total recorded as a current liability $ 4,424,473 $ 1,944,410

LEASES AND LEASED PREMISES (Tab

LEASES AND LEASED PREMISES (Tables)	9 Months Ended
	Sep. 30, 2024
Leases And Leased Premises
SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO LEASES	Balance sheet information related to our leases is presented below: SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO LEASES Balance Sheet location September 30, 2024 December 31, 2023 (Unaudited) (Audited) Operating leases: Right-of-use lease assets Right-of-use operating lease assets $ 636,530 $ 1,244,496 Right-of-use lease liability, current Other current liabilities 220,584 669,002 Right-of-use lease liability, long-term Right-of-use operating lease liability 472,155 602,278
SCHEDULE OF OTHER INFORMATION RELATED TO LEASES	As of September 30, 2024, weighted-average remaining lease term and discount rate were as follows: SCHEDULE OF OTHER INFORMATION RELATED TO LEASES September 30, 2024 (Unaudited) Weighted Average Remaining Lease Term: Operating leases 2.6 Weighted Average Discount Rate: Operating leases 10.00 %
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 October 1, 2024 – September 30, 2025 $ 297,006 October 1, 2025 – September 30, 2026 199,924 October 1, 2026 – September 30, 2027 175,937 October 1, 2027 – September 30, 2028 180,233 October 1, 2028 – September 20, 2029 - Thereafter - Total future minimum lease payments, undiscounted 853,100 Less: Imputed interest (160,361 ) Present value of future minimum lease payments $ 692,739

SCHEDULE OF REVENUE PERCENTAGE

SCHEDULE OF REVENUE PERCENTAGE (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Product Information [Line Items]
Percentage of revenue	100%	100%	100%	100%
Safes [Member]
Product Information [Line Items]
Percentage of revenue	97.50%	98.60%	98.20%	96.90%
Soft Goods [Member]
Product Information [Line Items]
Percentage of revenue	1.60%	1.40%	1.60%	3.10%
Beverages [Member]
Product Information [Line Items]
Percentage of revenue	0.90%	0%	0.20%	0%

ORGANIZATION AND SUMMARY OF S_4

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Jan. 01, 2023
Accounting Policies [Abstract]
Date of incorporation			Dec. 15, 2014
Accounts receivable	$ 1,896,906		$ 1,896,906		$ 2,674,540	$ 1,372,234
Marketing expense	$ 624,509	$ 517,345	$ 1,189,219	$ 942,687
Earnings per share diluted	$ (0.67)	$ (0.95)	$ (1.48)	$ (2.50)
Income tax examination description			less than a 50% likelihood		less than a 50% likelihood
Income tax expense

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 1,747,957	$ 2,793,670	$ 9,702,239	$ 3,610,929
Accumulated deficit	57,184,075		57,184,075		$ 47,481,836
Working capital	$ 4,776,970		$ 4,776,970		$ 2,545,744

SCHEDULE OF INVENTORY AND DEPOS

SCHEDULE OF INVENTORY AND DEPOSITS (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Inventory – raw materials	$ 1,970,586	$ 2,152,823
Inventory – finished goods	3,572,809	3,538,134
Less reserve for excess and obsolete inventory	(222,595)	(116,586)
Total Inventory	$ 5,320,800	$ 5,574,371

INVENTORY AND DEPOSITS (Details

INVENTORY AND DEPOSITS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Inventory Disclosure [Abstract]
Finished goods	$ 218,000		$ 218,000
Finished goods written off	180,000		180,000
Inventory write-offs	$ 0	$ 0	$ 0	$ 0

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property and equipment gross	$ 892,665	$ 789,038
Less: Accumulated depreciation	(606,967)	(428,543)
Net property and equipment	285,698	360,495
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment gross	502,244	353,885
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment gross	$ 390,421	$ 435,153

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 17,317	$ 24,895	$ 72,313	$ 79,260

RELATED PARTY NOTES PAYABLE A_2

RELATED PARTY NOTES PAYABLE AND RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)								3 Months Ended				9 Months Ended		12 Months Ended
	Jun. 28, 2024	Jan. 01, 2024	Nov. 20, 2023	Nov. 20, 2023	Oct. 31, 2023	Sep. 19, 2023	Aug. 21, 2023	Dec. 31, 2024	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2027	Dec. 31, 2026	Dec. 31, 2025	Dec. 13, 2024
Number of shares issued						$ 2,902.38	$ 2,450,000		$ 301,675			$ 301,675	$ 312,452
Stock based compensation expense												492,000
Subsequent Event [Member]
Debt Instrument, Face Amount																	$ 213,715
Series A Preferred Stock [Member] | Forecast [Member]
Stock based compensation expense														$ 500,000	$ 500,000	$ 653,000
Series A Preferred Stock [Member] | Subsequent Event [Member]
Stock based compensation expense								$ 164,000
Preferred Stock [Member]
Number of shares conversion									(111,190)
Number of shares issued
Common Stock [Member]
Number of shares conversion									2,232,143
Number of shares issued									$ 673			673	71
Mr. Lambrecht ’s Employment Agreement [Member]
Salaries and wages				$ 260,000
Mr. Ross’s Amended Employment Agreement [Member]
Number of shares issued					$ 1,250,000
Additional compensation expense										$ 250,000		187,500
Mr. Ross’s Amended Employment Agreement [Member] | Preferred Stock [Member]
Number of shares vested		10,000
Mr. Ross’s Amended Employment Agreement [Member] | Common Stock [Member]
Number of shares vested		5,000,000
Mr. Grau’s Amended Employment Agreement [Member]
Number of shares issued					$ 1,250,000
Additional compensation expense										250,000		187,500
Charles A Ross Jr [Member]
Officer compensation for service									86,154		$ 60,000	162,500	120,000
Stock awards									0		0	0	0
Mr. Grau [Member]
Officer compensation for service									70,000		30,000	132,500	70,000
Stock awards									0		0	0	0
Three Officers [Member]
Loan									260,793			260,793
Independent Director [Member] | Mr. Lambrecht ’s Employment Agreement [Member]
Officer compensation for service									0			0
Salaries and wages									$ 130,000			$ 130,000
Independent Consultant [Member] | Mr. Lambrecht ’s Employment Agreement [Member]
Salaries and wages											$ 45,000		$ 45,000
Mr Lambrecht [Member] | Mr. Lambrecht ’s Employment Agreement [Member]
Number of shares conversion												62,500,000
Number of shares issued			$ 625,000
Additional compensation expense										$ 312,500		$ 117,188
Mr Lambrecht [Member] | Mr. Lambrecht ’s Employment Agreement [Member] | Preferred Stock [Member]
Number of shares vested		6,250
Mr Lambrecht [Member] | Mr. Lambrecht ’s Employment Agreement [Member] | Common Stock [Member]
Number of shares vested		6,250,000
Director [Member] | Promissory Note [Member]
Debt Instrument, Face Amount	$ 400,000
Debt Instrument, Maturity Date	Sep. 30, 2024
Repayments of Debt	$ 520,000

SCHEDULE OF LINE OF CREDIT (Det

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

SCHEDULE OF WORKING CAPITAL (De

SCHEDULE OF WORKING CAPITAL (Details) - USD ($)	Sep. 30, 2024	Sep. 04, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Total recorded as a current liability	$ 4,424,473		$ 1,944,410
Less: note discount	(211,591)
Working Capital Loan One [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	100,000		450,000
Working Capital Loan Two [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	51,592
Working Capital Loan Three [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	66,673
Working Capital Loan Four [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	100,000
Working Capital Loan Five [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	100,000
Working Capital Loan Six [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	100,000
Working Capital Loan Seven [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	75,000
Working Capital Loan Eight [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	300,000
Working Capital Loan Nine [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	500,000
Working Capital Loan Ten [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	870,064
Working Capital Loan Eleven [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability			500,000
Working Capital Loan Twelve [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability			494,410
Working Capital Loan Thirteen [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	400,000
Working Capital Loan Fourteen [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	161,968
Working capital loan fifteen [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	986,367
Working Capital Loan Sixteen [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	300,000
Less: note discount		$ (45,000)
Working Capital Loan Seventeen [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	179,400
Working Capital Loan Eightteen [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	115,000
Working Capital Loan Nineteen [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	57,500
Working Capital Loan Twenty [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	57,500
Working Capital Loan Twenty One [Member]
Short-Term Debt [Line Items]
Total recorded as a current liability	$ 115,000

SCHEDULE OF WORKING CAPITAL (_2

SCHEDULE OF WORKING CAPITAL (Details) (Parenthetical) - USD ($)					6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Sep. 04, 2024	Aug. 31, 2024	Jun. 28, 2024	Jun. 30, 2024	Sep. 30, 2024	Dec. 31, 2023	Sep. 16, 2024	Sep. 13, 2024	Sep. 12, 2024	Sep. 11, 2024	Aug. 09, 2024
Short-Term Debt [Line Items]
Debt original issue discount	$ 211,591					$ 211,591
Working Capital Loan One [Member]
Short-Term Debt [Line Items]
Debt current							$ 600,000
Interest rate							12%
Debt instrument maturity date							Jun. 30, 2024
Working Capital Loan One [Member] | First Loan [Member]
Short-Term Debt [Line Items]
Loans							$ 150,000
Working Capital Loan One [Member] | Second Loan [Member]
Short-Term Debt [Line Items]
Loans					$ 300,000
Repayment of loans					$ 75,000
Working Capital Loan Two [Member]
Short-Term Debt [Line Items]
Debt current	162,667.20					162,667.20	162,667.20
Debt current additional payable	$ 18,074.14					$ 18,074.14	$ 18,074.14
Interest rate	35.40%					35.40%	35.40%
Interest rate discount rate						15%	15%
Accrued interest market discount rate						25%	25%
Working Capital Loan Three [Member]
Short-Term Debt [Line Items]
Debt current	$ 13,881.78					$ 13,881.78	$ 13,881.78
Debt current additional payable	$ 13,881.78					$ 13,881.78	$ 13,881.78
Interest rate	18.80%					18.80%	18.80%
Interest rate discount rate						12%	12%
Accrued interest market discount rate						25%	25%
Working Capital Loan Four [Member]
Short-Term Debt [Line Items]
Debt instrument periodic payment						$ 10,000
Working Capital Loan Four [Member] | Prior To May 31, 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	140%					140%
Debt Instrument, Repurchase Amount	$ 140,000					$ 140,000
Working Capital Loan Four [Member] | Prior To June 1, 2024 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Repurchase Amount	$ 154,000					154,000
Working Capital Loan Five [Member]
Short-Term Debt [Line Items]
Debt instrument periodic payment						$ 10,000	$ 10,000
Working Capital Loan Five [Member] | Prior To May 31, 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	140%					140%
Debt Instrument, Repurchase Amount	$ 140,000					$ 140,000
Working Capital Loan Five [Member] | Prior To June 1, 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	154%					154%
Debt Instrument, Repurchase Amount	$ 154,000					$ 154,000
Working Capital Loan Six [Member]
Short-Term Debt [Line Items]
Debt instrument periodic payment						$ 10,000	10,000
Working Capital Loan Six [Member] | Prior To May 31, 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	140%					140%
Debt Instrument, Repurchase Amount	$ 140,000					$ 140,000
Working Capital Loan Six [Member] | Prior To June 1, 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	154%					154%
Debt Instrument, Repurchase Amount	$ 154,000					$ 154,000
Working Capital Loan Seven [Member]
Short-Term Debt [Line Items]
Debt instrument periodic payment						$ 7,500	7,500
Working Capital Loan Seven [Member] | Prior To May 31, 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	140%					140%
Debt Instrument, Repurchase Amount	$ 105,000					$ 105,000
Working Capital Loan Seven [Member] | Prior To June 1, 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	154%					154%
Debt Instrument, Repurchase Amount	$ 115,500					$ 115,500
Working Capital Loan Eight [Member]
Short-Term Debt [Line Items]
Debt instrument periodic payment						$ 30,000	30,000
Working Capital Loan Eight [Member] | Prior To May 31, 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	140%					140%
Debt Instrument, Repurchase Amount	$ 420,000					$ 420,000
Working Capital Loan Eight [Member] | Prior To June 1, 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	154%					154%
Debt Instrument, Repurchase Amount	$ 462,000					$ 462,000
Working Capital Loan Nine [Member]
Short-Term Debt [Line Items]
Debt instrument periodic payment						$ 50,000	$ 50,000
Working Capital Loan Nine [Member] | Prior To May 31, 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	140%					140%
Debt Instrument, Repurchase Amount	$ 700,000					$ 700,000
Working Capital Loan Nine [Member] | Prior To June 1, 2024 [Member]
Short-Term Debt [Line Items]
Interest rate	154%					154%
Debt Instrument, Repurchase Amount	$ 770,000					$ 770,000
Working Capital Loan Ten [Member]
Short-Term Debt [Line Items]
Debt instrument maturity date						Jun. 20, 2025	Jun. 20, 2025
Interest rate	40.95%					40.95%	40.95%
Debt instrument periodic payment						$ 26,000	$ 26,000
Working Capital Loan Eleven [Member]
Short-Term Debt [Line Items]
Debt instrument maturity date						Dec. 27, 2024	Dec. 27, 2024
Debt instrument periodic payment						$ 11,731	$ 11,731
Working Capital Loan Twelve [Member]
Short-Term Debt [Line Items]
Debt instrument maturity date						Jul. 05, 2024	Jul. 05, 2024
Debt instrument periodic payment						$ 20,000	$ 20,000
Working Capital Loan Thirteen [Member] | Director [Member]
Short-Term Debt [Line Items]
Repayment of loans				$ 520,000
Debt instrument maturity date				Sep. 30, 2024
Principal amount				$ 400,000
Working Capital Loan Fourteen [Member] | Factoring Agreement [Member]
Short-Term Debt [Line Items]
Wholly owned subsidiary						357,500
Other fees						12,500
Repayment purchased receivable amount						17,875
Working Capital Loan Fourteen [Member] | Factoring Agreement [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Wholly owned subsidiary						$ 250,000
Working Capital Loan Fourteen [Member] | Director [Member]
Short-Term Debt [Line Items]
Repayment of loans			$ 500,000
Working capital loan fifteen [Member]
Short-Term Debt [Line Items]
Interest rate	5%					5%
Principal amount	$ 1,312,500					$ 1,312,500
Interest charge payable	577,500					577,500
Loan payment						67,500
Administrative agent fee						62,500
Working Capital Loan Sixteen [Member]
Short-Term Debt [Line Items]
Interest rate		12%
Debt instrument periodic payment	$ 37,333.33	$ 37,333.33
Principal amount		300,000
Interest charge payable		36,000
Debt original issue discount		45,000
Interest payable		75,436.02
Legal fees		8,000
Professional fees		10,000
Proceeds from notes payable		$ 161,563.98
Debt instrument periodic payment						$ 336,000
Working Capital Loan Seventeen [Member] | Securities Purchase Agreement [Member] | 1800 Diagonal Lending, LLC [Member]
Short-Term Debt [Line Items]
Principal amount												$ 179,400
Working Capital Loan Eightteen [Member] | Kingdom Building Inc [Member]
Short-Term Debt [Line Items]
Principal amount											$ 115,000
Working Capital Loan Nineteen [Member] | Kingdom Building Inc [Member]
Short-Term Debt [Line Items]
Principal amount										$ 57,500
Working Capital Loan Twenty [Member] | Kingdom Building Inc [Member]
Short-Term Debt [Line Items]
Principal amount									$ 57,500
Working Capital Loan Twenty One [Member] | Kingdom Building Inc [Member]
Short-Term Debt [Line Items]
Principal amount								$ 115,000

LINE OF CREDIT _ FINANCIAL IN_3

LINE OF CREDIT – FINANCIAL INSTITUTION (Details Narrative) - USD ($)		1 Months Ended	9 Months Ended		12 Months Ended
	Jul. 25, 2024	Feb. 28, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Line of Credit Facility [Line Items]
Line of credit, current			$ 1,992,129		$ 1,456,929
Proceeds from lines of credit			$ 535,200	$ 1,700,000
Notice of default with regard to short term debt	On July 25, 2024, the Company received a notice of default and demand for payment from Bank of America regarding the Company’s Line of Credit. The Company is currently negotiating a forbearance or other cure to the default and a plan for repayment of the credit facility within 60 to 90 days with its assigned relationship manager at the bank
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			7.25%		7.48%
Line of credit description		Upon inception the Company paid a one-time loan fee equal to 0.1% of the LOC amount available. In the likelihood of default, the default interest automatically increases to 6% over the BSBY plus an additional 2.05% rate.
Interest rate, increase (decrease)		6%
Bank of America [Member]
Line of Credit Facility [Line Items]
Proceeds from lines of credit			$ 1,900,000

NOTES PAYABLE _ WORKING CAPIT_3

NOTES PAYABLE – WORKING CAPITAL (Details Narrative) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Loans - Working capital	$ 4,424,473	$ 1,944,410
Accrued interest other	$ 1,200,000

GOODWILL AND ACQUISITION OF T_2

GOODWILL AND ACQUISITION OF THE CHAMPION ENTITIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Impairment Effects on Earnings Per Share [Line Items]
Intainagle assets estimated life, description			over a 10-year life		over a 10-year life
Intangible assets	$ 462,500		$ 462,500		$ 500,000
Impairment charges
Goodwill [Member]
Impairment Effects on Earnings Per Share [Line Items]
Amortization expense	$ 37,500	$ 0	$ 37,500	$ 0

SHARE CAPITAL (Details Narrativ

SHARE CAPITAL (Details Narrative) - USD ($)													1 Months Ended	3 Months Ended		9 Months Ended
	Aug. 05, 2024	Jul. 10, 2024	May 13, 2024	May 10, 2024	Nov. 03, 2023	Sep. 20, 2023	Sep. 19, 2023	Sep. 08, 2023	Aug. 21, 2023	Jun. 28, 2023	Jun. 27, 2023	Jul. 08, 2022	Jul. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jul. 09, 2024	Dec. 31, 2023
Class of Stock [Line Items]
Common stock, shares authorized														600,000,000		600,000,000			600,000,000
Common stock, par value														$ 0.001		$ 0.001			$ 0.001
Preferred stock authorized														10,000,000		10,000,000			10,000,000
Preferred stock par value														$ 0.001		$ 0.001			$ 0.001
Preferred stock, shares issued														222,144		222,144			175,000
Preferred stock, shares outstanding														222,144		222,144			175,000
Reserse split											1-for-25
Number of shares issued						24,129			245,000
Sale of common stock, net							$ 2,902.38		$ 2,450,000					$ 301,675		$ 301,675	$ 312,452
Warrants inducement exercise price per share															$ 1.10		$ 1.10
Issuance of common stock, shares held																2,988,687
Purchase price per share							$ 0.78
Stock granted to vendor							3,721
Gain on settlement of debt						$ 228,000
Common stock shares issued														9,399,283		9,399,283			5,879,920
Common stock shares outstanding														9,399,283		9,399,283			5,879,920
Conversion Agreement [Member]
Class of Stock [Line Items]
Purchase price per share		$ 0.448																$ 1.50
Common stock shares		2,232,143
Conversion price per share		$ 0.001
Prefunded Warrants [Member]
Class of Stock [Line Items]
Number of shares issued						24,129	6,391	370,000
Exercisable of warrants								370,000
Sale of common stock, net						$ 18,096.75	$ 4,984.98	$ 3,700,000
Purchase price per share						$ 0.75	$ 0.78
Armistice Capital Master Fund Ltd [Member]
Class of Stock [Line Items]
Ownership percentage														9.99%		9.99%
Armistice Capital Master Fund Ltd [Member] | September 12 [Member]
Class of Stock [Line Items]
Ownership percentage														9.99%		9.99%
Armistice Capital Master Fund Ltd [Member]
Class of Stock [Line Items]
Sale of stock consideration received per transaction											$ 2,993,850.63
Shares new issues											71,499
Excerice price share										$ 4.24	$ 4.37	$ 4.37
Exercisable of warrants											686,499			2,988,687		2,988,687
Per share											$ 4.24
Warrants inducement exercise price per share														$ 1.10		$ 1.10
Proceeds from sale of warrant inducement, net of offering costs																$ 3,287,555.70
Issuance of common stock, shares held																2,242,000
Chief Executive Officer [Member] | Prefunded Warrants [Member]
Class of Stock [Line Items]
Number of shares issued							3,954
Chief Operating Officer [Member] | Prefunded Warrants [Member]
Class of Stock [Line Items]
Number of shares issued							2,237
CEO, President and COO [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Common stock shares reserved for issuance														124,812,000		124,812,000
Accredited Investor One [Member] | Revenue Agreement [Member]
Class of Stock [Line Items]
Revenues	$ 7,500
Accredited Investor Two [Member] | Revenue Agreement [Member]
Class of Stock [Line Items]
Revenues	$ 10,000
Reverse Stock Split [Member]
Class of Stock [Line Items]
Sale of stock, description of transaction													During July 2023, 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 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
Common Stock [Member]
Class of Stock [Line Items]
Number of shares issued													1,493,272	673,382		673,382	71,499
Sale of common stock, net														$ 673		$ 673	$ 71
Issuance of common stock, shares held															2,988,687		2,988,687
Common Stock [Member] | September 21 [Member]
Class of Stock [Line Items]
Number of shares issued																356,687
Common Stock [Member] | September 12 [Member]
Class of Stock [Line Items]
Number of shares issued																390,000
Prefunded Warrants [Member]
Class of Stock [Line Items]
Exercisable of warrants									245,000
Prefunded Warrants [Member] | Armistice Capital Master Fund Ltd [Member]
Class of Stock [Line Items]
Exercisable of warrants											615,000
Per share											$ 4.37
New Warrants [Member] | Armistice Capital Master Fund Ltd [Member]
Class of Stock [Line Items]
Exercisable of warrants														5,977,374		5,977,374
Preferred Stock [Member]
Class of Stock [Line Items]
Number of shares issued
Sale of common stock, net
Issuance of common stock, shares held
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock authorized														150,000		150,000
Preferred stock, shares issued														125,000		125,000
Preferred stock, shares outstanding														125,000		125,000
Series A Preferred Stock [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued														125,000		125,000			125,000
Preferred stock, shares outstanding														125,000		125,000			125,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock authorized														350,000		350,000
Preferred stock, shares issued														75,143		75,143
Preferred stock, shares outstanding														75,143		75,143
Series B Preferred Stock [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued														75,143		75,143			75,143
Preferred stock, shares outstanding														75,143		75,143			75,143
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock authorized														3,100,000		3,100,000
Preferred stock, shares issued														0		0			0
Preferred stock, shares outstanding														0		0			0
Number of shares converted				5
Series C Preferred Stock [Member] | IPO [Member]
Class of Stock [Line Items]
Purchase price per share					$ 7.50
Proceeds from offering					$ 19,999,995
Series C Preferred Stock [Member] | IPO [Member] | Maximum [Member]
Class of Stock [Line Items]
Number of shares issued					2,666,666
Series C Preferred Stock [Member] | IPO [Member] | Minimum [Member]
Class of Stock [Line Items]
Purchase price					$ 7.50
Series C Preferred Stock [Member] | Investor [Member]
Class of Stock [Line Items]
Investment					$ 300
Series 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
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock authorized				2,500,000										500,000		500,000
Preferred stock par value				$ 0.001
Preferred stock, shares issued														133,334		133,334
Preferred stock, shares outstanding														133,334		133,334
Purchase price per share				1.50
Conversion price			$ 1.50	1.50
Share price				2.25
Series D Preferred Stock [Member] | Conversion Agreement [Member]
Class of Stock [Line Items]
Per share		$ 0.448																$ 1.10
Share issued in conversion		133,334
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right		2,988,687
Series D Preferred Stock [Member] | Accredited Investor One [Member]
Class of Stock [Line Items]
Number of shares issued	10,010
Revenues	$ 75,000
Series D Preferred Stock [Member] | Accredited Investor Two [Member]
Class of Stock [Line Items]
Number of shares issued	12,134
Revenues	$ 100,000
Series D Preferred Stock [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued														222,144		222,144			0
Preferred stock, shares outstanding														222,144		222,144			0
Series D Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Number of shares issued			133,334
Purchase price per share			$ 7.50	$ 7.50
Conversion of stock			$ 1,000,005

SCHEDULE OF BALANCE SHEET INFOR

SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO LEASES (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Leases And Leased Premises
Right-of-use lease assets	$ 636,530	$ 1,244,496
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Right-of-use lease assets	Right-of-use lease assets
Right-of-use lease liability, current	$ 220,584	$ 669,002
Right-of-use lease liability, long-term	$ 472,155	$ 602,278

SCHEDULE OF OTHER INFORMATION R

SCHEDULE OF OTHER INFORMATION RELATED TO LEASES (Details)	Sep. 30, 2024
Leases And Leased Premises
Operating leases, remaining lease term	2 years 7 months 6 days
Operating leases, weighted average discount rate	10%

SCHEDULE OF FUTURE MINIMUM RENT

SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE (Details)	Sep. 30, 2024 USD ($)
Leases And Leased Premises
October 1, 2024 - September 30, 2025	$ 297,006
October 1, 2025 - September 30, 2026	199,924
October 1, 2026 - September 30, 2027	175,937
October 1, 2027 - September 30, 2028	180,233
October 1, 2028 - September 30, 2029
Thereafter
Total future minimum lease payments, undiscounted	853,100
Less: Imputed interest	(160,361)
Present value of future minimum lease payments	$ 692,739

LEASES AND LEASED PREMISES (Det

LEASES AND LEASED PREMISES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Leases And Leased Premises
Operating Lease, Expense	$ 103,562	$ 335,743	$ 230,226	$ 732,360
Operating lease right of use asset and liability					$ 1,000,000

COMMITMENTS AND CONTINGENCIES (

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

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)																	3 Months Ended	9 Months Ended
	Feb. 03, 2025	Jan. 24, 2025	Jan. 15, 2025	Jan. 13, 2025	Jan. 10, 2025	Jan. 06, 2025	Dec. 13, 2024	Nov. 11, 2024	Nov. 06, 2024	Oct. 30, 2024	Oct. 23, 2024	Oct. 04, 2024	May 13, 2024	Sep. 20, 2023	Sep. 19, 2023	Aug. 21, 2023	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 26, 2024	May 10, 2024	Apr. 19, 2024	Dec. 31, 2023
Subsequent Event [Line Items]
Original issue discount																	$ 211,591	$ 211,591
Shares issued price per share															$ 0.78
Proceeds from issuable conversion																			$ 5,298,330
Issuance														24,129		245,000
Sale and issuance of common stock, net															$ 2,902.38	$ 2,450,000	$ 301,675	$ 301,675	$ 312,452
Issuance, value																	600,000,000	600,000,000					600,000,000
Series D Convertible Preferred Stock [Member]
Subsequent Event [Line Items]
Shares issued price per share													$ 7.50								$ 7.50
Issuance													133,334
Securities Purchase Agreement [Member]
Subsequent Event [Line Items]
Investor																						$ 500,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Face amount							$ 213,715
Original issue discount							63,715
Proceeds from loans							150,000
Accrued unpaid interest and outstanding							$ 155,625
Conversion price												$ 0.001
Shares issued price per share					$ 7.50		$ 1.73					$ 1
Issuance							36,830
Issuance, value					55,000
Shares price					$ 1.50
Subsequent Event [Member] | Series D Convertible Preferred Stock [Member]
Subsequent Event [Line Items]
Issuance, value				43,335
Subsequent Event [Member] | Note One [Member]
Subsequent Event [Line Items]
Face amount					$ 617,100
Original issue discount					117,100
Proceeds from loans					500,000
Repayment of debt					$ 537,500
Issuance					15,613
Subsequent Event [Member] | Note Two [Member]
Subsequent Event [Line Items]
Face amount					$ 123,420
Original issue discount					23,420
Proceeds from loans					100,000
Repayment of debt					$ 107,500
Issuance					3,123
Subsequent Event [Member] | Purchase And Exchange Agreement [Member]
Subsequent Event [Line Items]
Debt carry amount								4.99%
Subsequent Event [Member] | Settlement Agreement [Member]
Subsequent Event [Line Items]
Debt carry amount																				4.99%
Share price																				$ 1
Subsequent Event [Member] | Securities Purchase Agreement [Member]
Subsequent Event [Line Items]
Face amount									$ 122,960	$ 420,000		$ 122,960
Original issue discount									16,960	70,000		16,960
DebtInstrument fee									6,000			6,000
Proceeds from loans									100,000	$ 322,000		100,000
Accrued unpaid interest and outstanding									15,574.89			15,574.89
Repayment of debt									$ 140,174			$ 140,174
Default interest rate									22%	22%		22%
Conversion, interest rate									25%	20%		25%
Conversion price											$ 0.01
Shares issued price per share											$ 2.75
Conversion of stock, shares											57,000
Warrant exercise price											3 years
Warrants											486,030
Warrant exercise per share										$ 5.82	$ 2.74
Commissions										$ 28,000
Warrant to purchase shares										72,165
Proceeds from issuable conversion										$ 600,000
Subsequent Event [Member] | Purchase And Exchange Agreement [Member]
Subsequent Event [Line Items]
Face amount								$ 1,330,000
Promissory notes								150,469.11
Debt carry amount								1,229,350
Convertible notes payable								$ 150,469.11
Conversion of units								78,615
Subsequent Event [Member] | Settlement Agreement [Member]
Subsequent Event [Line Items]
Issuance	115,000	110,000	103,500	70,000		78,000
Payable																				$ 1,843,595.18
Sale and issuance of common stock, net	$ 99,187.50	$ 133,200	$ 147,487.50	$ 99,750		$ 99,645
Settlement fee shares						15,000