ToughBuilt Industries (TBLT) 10-Q 20 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 20, 2023
Affiliate, Collateralized Security [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-38739
Entity Registrant Name	TOUGHBUILT INDUSTRIES, INC.
Entity Central Index Key	0001668370
Entity Tax Identification Number	46-0820877
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	8669 Research Drive
Entity Address, City or Town	Irvine
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92618
City Area Code	949
Local Phone Number	528-3100
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		36,915,222
Common Stock [Member]
Affiliate, Collateralized Security [Line Items]
Title of 12(b) Security	Common Stock
Trading Symbol	TBLT
Security Exchange Name	NASDAQ
Series A Warrants [Member]
Affiliate, Collateralized Security [Line Items]
Title of 12(b) Security	Series A Warrants
Trading Symbol	TBLTW
Security Exchange Name	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current Assets
Cash	$ 1,834,305	$ 2,564,237
Accounts receivable, net	8,992,889	16,810,659
Inventory, net	28,070,889	40,365,286
Prepaid and other current assets	543,343	369,792
Total Current Assets	39,441,426	60,109,974
Other Assets
Property and equipment, net	18,904,135	17,500,383
Right-of-use asset	4,021,988	4,415,859
Other assets	2,165,301	1,890,780
Total Assets	64,532,850	83,916,996
Current Liabilities
Accounts payable	41,091,115	29,671,272
Accrued expenses	4,461,713	3,010,914
Lease liability, current maturities	1,247,062	959,630
Short-term loan payable	707,625	973,583
Warrant and preferred investment option liabilities	5,740,899	16,116,273
Total Current Liabilities	53,248,414	50,731,672
Lease liability, net of current maturities	3,013,214	3,477,380
Total Liabilities	56,261,628	54,209,052
Stockholders' Equity
Common stock	3,691	1,408
Additional paid-in capital	181,469,690	174,659,589
Accumulated deficit	(173,202,159)	(144,953,053)
Total Stockholders' Equity	8,271,222	29,707,944
Total Liabilities and Stockholders' Equity	64,532,850	83,916,996
Series C Preferred Stock [Member]
Stockholders' Equity
Preferred Stock	0	0
Series D Preferred Stock [Member]
Stockholders' Equity
Preferred Stock	0	0
Series E Preferred Stock [Member]
Stockholders' Equity
Preferred Stock	0	0
Series F Preferred Stock [Member]
Stockholders' Equity
Preferred Stock	0	0
Series G Preferred Stock [Member]
Stockholders' Equity
Preferred Stock	$ 0	$ 0

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	4,268	4,268
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	36,915,222	14,078,997
Common stock, shares outstanding	36,915,222	14,078,997
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	4,268	4,268
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series D Preferred Stock [Member]
Preferred stock, par value	$ 1,000	$ 1,000
Preferred stock, shares authorized	5,775	5,775
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series E Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	15	15
Preferred stock, shares issued	9	9
Preferred stock, shares outstanding	9	9
Series F Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	2,500	2,500
Preferred stock, shares issued	2,500	2,500
Preferred stock, shares outstanding	2,500	2,500
Series G Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	2,500	2,500
Preferred stock, shares issued	2,500	2,500
Preferred stock, shares outstanding	2,500	2,500

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenues, net of allowances
Total revenues, net of allowances	$ 20,630,207	$ 30,245,251	$ 59,722,486	$ 65,353,651
Cost of Goods Sold
Total cost of goods sold	15,717,233	22,328,094	45,411,269	49,484,951
Gross profit	4,912,974	7,917,157	14,311,217	15,868,700
Operating expenses:
Selling, general and administrative expenses	12,572,066	14,676,135	42,618,510	45,106,976
Research and development	2,916,349	2,781,676	9,357,273	8,050,481
Total operating expenses	15,488,815	17,457,811	51,975,783	53,157,457
Loss from operations	(10,575,441)	(9,540,654)	(37,664,566)	(37,288,757)
Other income (expense)
Warrant issuance costs	(186,450)	(969,791)	(538,218)	(1,415,229)
Change in fair value of warrant and preferred investment option liabilities	3,033,537	19,065,297	17,761,007	23,111,029
Inducement expense	(6,373,353)		(6,373,353)
Interest expense	(146,867)	(548,422)	(1,433,975)	(640,603)
Total other income	(3,673,133)	17,547,084	9,415,461	21,055,197
Net income (loss)	(14,248,574)	8,006,430	(28,249,105)	(16,233,560)
Common stock deemed dividend		(7,467,200)		(7,467,200)
Net income (loss) attributable to common stockholders	$ (14,248,574)	$ 539,230	$ (28,249,105)	$ (23,700,760)
Basic net income (loss) per share attributed to common stockholders	$ (0.46)	$ 0.05	$ (1.37)	$ (5.42)
Basic weighted average common shares outstanding	31,298,034	10,872,412	20,663,732	4,376,175
Diluted net income (loss) per share attributed to common stockholders	$ (0.46)	$ 0.03	$ (1.37)	$ (5.42)
Diluted weighted average common shares outstanding	31,298,034	19,721,339	20,663,732	4,376,175
Metal goods [Member]
Revenues, net of allowances
Total revenues, net of allowances	$ 12,754,504	$ 19,226,191	$ 30,475,518	$ 34,354,744
Cost of Goods Sold
Total cost of goods sold	10,351,690	14,923,322	25,732,707	28,041,096
Soft goods [Member]
Revenues, net of allowances
Total revenues, net of allowances	6,035,706	8,239,785	25,938,923	27,258,989
Cost of Goods Sold
Total cost of goods sold	3,646,862	4,868,601	16,528,326	18,011,023
Electronic goods [Member]
Revenues, net of allowances
Total revenues, net of allowances	1,839,997	2,779,275	3,308,045	3,739,918
Cost of Goods Sold
Total cost of goods sold	$ 1,718,681	$ 2,536,171	$ 3,150,236	$ 3,432,832

Statements of Changes in Shareh

Statements of Changes in Shareholders' Equity - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Series C Preferred Stock [Member] Preferred Stock [Member]	Series D Preferred Stock [Member] Preferred Stock [Member]	Series E Preferred Stock [Member] Preferred Stock [Member]	Series F Preferred Stock [Member] Preferred Stock [Member]	Series G Preferred Stock [Member] Preferred Stock [Member]
Beginning Balance at Dec. 31, 2021	$ 57,896,523	$ 86	$ 156,184,327	$ (98,287,890)	$ 0	$ 0	$ 0	$ 0	$ 0
Balance, shares at Dec. 31, 2021		861,997			0	0	9	0	0
Issuance of preferred stock	1,833,995		1,833,995
Issuance of preferred stock , shares								2,500	2,500
Adoption of lease guidance	97,310			97,310
Stock based compensation expense	13,101		13,101
Net Income (loss)	(12,103,938)			(12,103,938)
Ending Balance at Mar. 31, 2022	47,736,991	$ 86	158,031,423	(110,294,518)	$ 0	$ 0	$ 0	$ 0	$ 0
Ending Balance, shares at Mar. 31, 2022		861,997			0	0	9	2,500	2,500
Beginning Balance at Dec. 31, 2021	57,896,523	$ 86	156,184,327	(98,287,890)	$ 0	$ 0	$ 0	$ 0	$ 0
Balance, shares at Dec. 31, 2021		861,997			0	0	9	0	0
Net Income (loss)	(23,700,760)
Ending Balance at Sep. 30, 2022	49,810,530	$ 1,232	171,700,637	(121,891,339)	$ 0	$ 0	$ 0	$ 0	$ 0
Ending Balance, shares at Sep. 30, 2022		12,326,531			0	0	9	2,500	2,500
Beginning Balance at Mar. 31, 2022	47,736,991	$ 86	158,031,423	(110,294,518)	$ 0	$ 0	$ 0	$ 0	$ 0
Balance, shares at Mar. 31, 2022		861,997			0	0	9	2,500	2,500
Issuance of common stock and warrants, net of issuance costs	1,849,072	$ 316	1,848,756
Issuance of common stock and warrants, net of issuance costs, shares		3,157,895
Issuance of common stock upon exercise of warrants	6,358,399	$ 155	6,358,244
Issuance of common stock upon exercise of warrants, shares		1,549,211
Cashless warrants exercised		$ 15	(15)
Cashless warrants exercised, shares		153,640
Repurchase of common stock warrants	(2,500,000)		(2,500,000)
Stock based compensation expense	13,101		13,101
Net Income (loss)	(12,136,051)			(12,136,051)
Ending Balance at Jun. 30, 2022	41,321,512	$ 572	163,751,509	(122,430,569)	$ 0	$ 0	$ 0	$ 0	$ 0
Ending Balance, shares at Jun. 30, 2022		5,722,743			0	0	9	2,500	2,500
Issuance of common stock and warrants, net of issuance costs	(1,293,327)	$ 400	(1,293,727)
Issuance of common stock and warrants, net of issuance costs, shares		4,000,000
Issuance of common stock upon exercise of warrants	9,230,014	$ 160	9,229,854
Issuance of common stock upon exercise of warrants, shares		1,603,684
Cashless warrants exercised		$ 100	(100)
Cashless warrants exercised, shares		1,000,104
Stock based compensation expense	13,101		13,101
Net Income (loss)	539,230			539,230
Ending Balance at Sep. 30, 2022	49,810,530	$ 1,232	171,700,637	(121,891,339)	$ 0	$ 0	$ 0	$ 0	$ 0
Ending Balance, shares at Sep. 30, 2022		12,326,531			0	0	9	2,500	2,500
Beginning Balance at Dec. 31, 2022	29,707,944	$ 1,408	174,659,589	(144,953,053)	$ 0	$ 0	$ 0	$ 0	$ 0
Balance, shares at Dec. 31, 2022		14,078,997			0	0	9	2,500	2,500
Issuance of common stock from prefunded warrants, shares		867,445
Issuance of common stock from prefunded warrants		$ 87	(87)
Stock based compensation expense	115,139		115,139
Net Income (loss)	(8,275,162)			(8,275,162)
Ending Balance at Mar. 31, 2023	21,547,921	$ 1,495	174,774,641	(153,228,215)	$ 0	$ 0	$ 0		$ 0
Ending Balance, shares at Mar. 31, 2023		14,946,442			0	0	9	2,500	2,500
Beginning Balance at Dec. 31, 2022	29,707,944	$ 1,408	174,659,589	(144,953,053)	$ 0	$ 0	$ 0	$ 0	$ 0
Balance, shares at Dec. 31, 2022		14,078,997			0	0	9	2,500	2,500
Net Income (loss)	(28,249,105)
Ending Balance at Sep. 30, 2023	8,271,222	$ 3,691	181,469,690	(173,202,159)	$ 0	$ 0			$ 0
Ending Balance, shares at Sep. 30, 2023		36,915,222			0	0	9	2,500	2,500
Beginning Balance at Mar. 31, 2023	21,547,921	$ 1,495	174,774,641	(153,228,215)	$ 0	$ 0	$ 0		$ 0
Balance, shares at Mar. 31, 2023		14,946,442			0	0	9	2,500	2,500
Issuance of common stock, net of issuance costs	551,833	$ 1,097	550,736
Issuance of common stock, net of issuance costs ,Share		10,975,611
Stock based compensation expense	113,517		113,517
Net Income (loss)	(5,725,370)			(5,725,370)
Ending Balance at Jun. 30, 2023	16,487,901	$ 2,592	175,438,894	(158,953,585)	$ 0	$ 0			$ 0
Ending Balance, shares at Jun. 30, 2023		25,922,053			0	0	9	2,500	2,500
Issuance of common stock and warrants, net of issuance costs	108,244	$ 37	108,207
Issuance of common stock and warrants, net of issuance costs, shares		373,258
Issuance of common stock, net of issuance costs	5,824,180	$ 1,062	5,823,118
Issuance of common stock, net of issuance costs ,Share		10,619,911
Stock based compensation expense	99,471		99,471
Net Income (loss)	(14,248,574)			(14,248,574)
Ending Balance at Sep. 30, 2023	$ 8,271,222	$ 3,691	$ 181,469,690	$ (173,202,159)	$ 0	$ 0			$ 0
Ending Balance, shares at Sep. 30, 2023		36,915,222			0	0	9	2,500	2,500

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (14,248,574)	$ 8,006,430	$ (28,249,105)	$ (16,233,560)
Adjustments to reconcile from net loss to net cash used in operating activities:
Depreciation			4,088,358	3,103,204
Provision for credit losses			2,943,671
Stock-based compensation expense			328,127	39,303
Amortization of right-of-use asset			1,098,831	451,481
Warrant issuance costs	186,450	969,791	538,218	1,415,229	$ 275,130
Loss on sale of property and equipment				15,806
Inducement expense			6,373,353
Change in fair value of warrant and preferred investment option liabilities	(3,033,537)	(19,065,297)	(17,761,007)	(23,111,029)
Changes in operating assets and liabilities
Accounts receivable, net			4,874,099	(5,223,695)
Inventory			12,294,396	(1,573,602)
Prepaid assets			(173,551)	(2,075,468)
Other assets			(274,520)	(940,469)
Accounts payable			9,240,985	13,263,112
Accrued expenses			1,450,799	1,037,768
Lease liability			(881,694)	(463,217)
Net cash used in operating activities			(4,109,040)	(30,295,137)
Cash flows from investing activities:
Proceeds from sale of property and equipment				50,000
Purchases of property and equipment			(3,313,252)	(7,113,646)
Net cash used in investing activities			(3,313,252)	(7,063,646)
Cash flows from financing activities:
Proceeds from exercise of warrants				5,978,067
Repurchase of common stock warrants				(2,500,000)
Proceeds from issuance of stock, net of costs			6,958,318	26,606,099
Proceeds from short-term loan payable			779,795	1,669,000
Repayments of short-term loan payable			(1,045,753)	(278,167)
Net cash provided by financing activities			6,692,360	31,474,999
Net decrease in cash			(729,932)	(5,883,784)
Cash, beginning of period			2,564,237	7,472,224	7,472,224
Cash, end of period	$ 1,834,305	$ 1,588,440	1,834,305	1,588,440	$ 2,564,237
Supplemental disclosure of cash flow information:
Interest			1,433,976
Income taxes			0	0
Supplemental disclosure of non-cash investing and financing activities:
Purchases of property and equipment in accounts payable			2,178,858	1,392,570
Initial value of lease liability			704,960	5,140,057
Initial fair value of warrants and preferred investment options			9,916,393	23,488,442
Repayment of short-term loan payable in exchange for new short-term loan payable			$ 1,601,205
Derecognition of warrant liability upon conversion				$ 9,610,346

NATURE OF OPERATIONS AND BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	NOTE 1: NATURE OF OPERATIONS AND BASIS OF PRESENTATION General The unaudited condensed consolidated financial statements of ToughBuilt Industries, Inc. (“ToughBuilt” or the “Company”) as of September 30, 2023 and for the nine months ended September 30, 2023 and 2022 should be read in conjunction with the financial statements for the year ended December 31, 2022 included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022, which was filed with the Securities Exchange Commission (“SEC”) on March 31, 2023 and can also be found on the Company’s website (www.toughbuilt.com). ToughBuilt was incorporated under the laws of the State of Nevada on April 9, 2012 under the name Phalanx, Inc., and on December 29, 2015, Phalanx, Inc. changed its name to ToughBuilt Industries, Inc. On April 15, 2020, the Company effected a 1-for-10 reverse stock split (the “Reverse Split”) of its issued and outstanding common stock. As a result of the Reverse Split, each ten (10) shares of issued and outstanding prior to the Reverse Split were converted into (1) one share of common stock, with fractional shares resulting from the Reverse Split rounded up to the nearest whole number. On April 25, 2022, the Company effected a 1-for-150 reverse stock split (the “2022 Reverse Split”) of its issued and outstanding common stock. As a result of the 2022 Reverse Split, each one hundred fifty shares (150) of issued and outstanding prior to the 2022 Reverse Split were converted into one (1) share of common stock. All share and per share numbers in the unaudited condensed consolidated financial statements and notes below have been revised retroactively to reflect the Reverse Split and the 2022 Reverse Split. Nature of Operations In these notes, the terms “we,” “our,” “ours,” “us,” “it,” “its,” “ToughBuilt,” and the “Company” refer to ToughBuilt Industries, Inc., a Nevada corporation, and its subsidiaries. The Company designs and distributes tools and accessories to the home improvement community and the building industry. The Company aspires to augment brand loyalty in part from the enlightened creativity of its end users throughout the global tool market industry. The Company holds exclusive patents and licenses to develop, manufacture, market and distribute various home improvement and construction product lines for both Do-it-Yourself (“DIY”) and professional trade markets under the TOUGHBUILT® brand name. TOUGHBUILT distributes products in the following categories, all designed and engineered in the United States and manufactured by third party vendors in China: · tool belts, tool bags and other personal tool organizer products; · complete line of knee pads for various construction applications; and · job-site tools and material support products consisting of a full line of miter-saws and table saw stands, saw horses/job site tables and roller stands. Going Concern The Company has incurred substantial operating losses since its inception. As reflected in the consolidated financial statements, the Company had an accumulated deficit of approximately $173.2 million at September 30, 2023, a net loss of approximately $28.2 million, and approximately $4.1 million of net cash used in operating activities for the nine months ended September 30, 2023. The accompanying condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of this uncertainty. The Company anticipates incurring additional losses until such time, if ever, that it can obtain marketing approval to sell, and then generate significant sales, of its technology that is currently in development. As such it is likely that additional financing will be needed by the Company to fund its operations and to develop and commercialize its technology. These factors raise substantial doubt about the Company’s ability to continue as a going concern for the next twelve months from issuance of this Quarterly Report on Form 10-Q. The Company will seek to obtain additional capital through the sale of debt or equity financings or other arrangements to fund operations; however, there can be no assurance that the Company will be able to raise needed capital under acceptable terms, if at all. The sale of additional equity may dilute existing stockholders and newly issued shares may contain senior rights and preferences compared to currently outstanding shares of common stock. Issued debt securities may contain covenants and limit the Company’s ability to pay dividends or make other distributions to stockholders. Basis of Presentation These interim condensed consolidated financial statements are unaudited and were prepared by the Company in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and with the Securities and Exchange Commission’s (“SEC”) instructions to Form 10-Q and Article 10 of Regulation S-X. The preparation of interim condensed consolidated financial statements requires management to make assumptions and estimates that impact the amounts reported. These interim condensed consolidated financial statements, reflect all adjustments, consisting of normal recurring accruals, necessary for a fair presentation of the Company’s results of operations, financial position and cash flows for the interim periods ended September 30, 2023 and 2022; however, certain information and footnote disclosures normally included in our audited annual financial statements, as included in the Company’s interim condensed consolidated financial statements on Form 10-Q, have been condensed or omitted pursuant to such SEC rules and regulations and accounting principles applicable for interim periods. It is important to note that the Company’s results of operations and cash flows for interim periods are not necessarily indicative of the results of operations and cash flows to be expected for a full fiscal year or any other interim period. The information included in this Quarterly Report on Form 10-Q should be read in connection with the financial statements and accompanying notes included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2022. Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, ToughBuilt Industries UK Limited. All intercompany balances and transaction are eliminated. Any foreign currency translation and transactions are de minimis to the condensed consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP 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 condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation and recognition of revenue, accounts and factored receivables, valuation of long-lived assets, accrued liabilities, notes payable, going concern assumptions, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Cash The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents at September 30, 2023 and December 31, 2022. Accounts Receivable Accounts receivable represent income earned from the sale of tools and accessories for which the Company has not yet received payment. Accounts receivable are recorded at the invoiced amount and adjusted for amounts management expects to collect from balances outstanding at period-end. The Company estimates the allowance for credit losses based on expected future uncollectible accounts receivable using forecasts of future economic conditions in addition to information about past events and current conditions.. Management provides an allowance for credit losses based on the Company’s historical losses, specific customer circumstances, and general economic conditions. Periodically, management reviews accounts receivable and adjusts the allowance based on current circumstances and charges off uncollectible receivables when all attempts to collect have been exhausted and the prospects for recovery are remote. Recoveries are recognized when they are received. Actual collection losses may differ from our estimates and could be material to our financial position, results of operations, and cash flows. At September 30, 2023 and December 31, 2022, an allowance for credit losses of $2,050,917 The Company also has an agreement with a third party to be able to receive advance payments for certain accounts receivables, for a specified fee. Under this agreement, the respective customer will repay the third party within a predetermined term. Receivables transferred under this agreement generally meet the requirements to be accounted for as sales in accordance with Accounting Standards Codification (“ASC”) 860, “ Transfers and Servicing .” ASC 860 requires that several conditions be met in order to present the transfer of accounts receivable as a sale. The Company has isolated the transferred (sold) assets and has the legal right to transfer its assets (accounts receivable). In addition, control has effectively been transferred. Inventory Inventory is valued at the lower of cost or net realizable value using the first-in, first-out method. The reported net value of inventory includes finished saleable products that will be sold or used in future periods. The Company reserves for obsolete and slow-moving inventory. At September 30, 2023 and December 31, 2022, there were no reserves for obsolete and slow-moving inventory. Property and Equipment Property and equipment are recorded at cost, less accumulated depreciation. The Company provides for depreciation on a straight-line basis over the estimated useful lives of the assets which are as follows: furniture 5 years, computers 3 years, production equipment 5 years, auto 5 years, tooling and molds 3 years, application development 3 years and website design in progress 4 years. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related assets when they are placed into service. The Company evaluates property and equipment for impairment periodically to determine if changes in circumstances or the occurrence of events suggest the carrying value of the asset or asset group may not be recoverable. Maintenance and repairs are charged to operations as incurred. Expenditures which substantially increase the useful lives of the related assets are capitalized. Long-lived Assets In accordance with ASC 360, “ Property, Plant, and Equipment ,” the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed of significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset compared to the estimated future undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss equal to the excess of the carrying value over the assets fair market value is recognized when the carrying amount exceeds the undiscounted cash flows. The impairment loss is recorded as an expense and a direct write-down of the asset. No impairment loss was recorded during the nine months ended September 30, 2023 and 2022. Common stock purchase warrants The Company accounts for the common stock purchase warrants in accordance with the guidance contained in ASC 815-40, under which the warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the warrants as liabilities at their fair value and adjusts the warrants to fair value in respect of each reporting period. This liability is subject to re-measurement at each balance sheet date until the warrants are exercised, and any change in fair value is recognized in the statements of operations. Fair Value of Financial Instruments and Fair Value Measurements The Company adheres to ASC 820, which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. ASC 820 applies to reported balances that are required or permitted to be measured at fair value under existing accounting pronouncements; accordingly, the standard does not require any new fair value measurements of reported balances. ASC 820 emphasizes that fair value is a market-based measurement, not an entity-specific measurement. Therefore, a fair value measurement should be determined based on the assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, ASC 820 establishes a fair value hierarchy that distinguishes between market participant assumptions based on market data obtained from sources independent of the reporting entity (observable inputs that are classified within Levels 1 and 2 of the hierarchy) and the reporting entity’s own assumptions about market participant assumptions (unobservable inputs classified within Level 3 of the hierarchy). · Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company could access. · Level 2 inputs are inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs may include quoted prices for similar assets and liabilities in active markets, as well as inputs that are observable for the asset or liability (other than quoted prices), such as interest rates, foreign exchange rates, and yield curves that are observable at commonly quoted intervals. · Level 3 inputs are unobservable inputs for the asset or liability, which is typically based on an entity’s own assumptions, as there is little, if any, related market activity. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. The fair value of the Company’s warrant and preferred investment liability recorded in the Company’s financial statements was determined using a Black-Scholes valuation methodology and the quoted price of the Company’s common stock in an active market, a Level 3 measurement. Volatility was based on the actual market activity of the Company for the period in which the Company was public and its peer group for the remaining period. The expected life was based on the remaining contractual term of the warrants, and the risk-free interest rate was based on the im pli The Company calculated the estimated fair value of warrants on the date of issuance and at each subsequent reporting date using the following assumptions: At September 30, 2023 At December 31, 2022 Risk-free interest rate 4.6 5.03 4.06 4.32 Contractual term 1.75 5 1.75 4.75 Dividend yield 0 % 0 % Expected volatility 136.77 155.63 88 99.5 Level 3 Fair Value Warrant and preferred investment option liability The table below provides a reconciliation of the balances for the warrant and preferred investment option liability which is measured at fair value using significant unobservable inputs (Level 3): Balance, January 1, 2022 $ 4,801,929 Fair Value of warrant and preferred investment option liability at issuance 33,098,789 Fair Value of warrant and preferred investment option liability upon exercise (9,610,346 ) Change in fair value of warrant and preferred investment option liability (23,111,029 ) Balance, September 30, 2022 $ 5,179,343 Balance, June 30, 2022 $ 2,960,853 Fair Value of warrant and preferred investment option liability at issuance 27,466,801 Fair Value of warrant and preferred investment option liability upon exercise (6,183,014 ) Change in fair value of warrant and preferred investment option liability (19,065,297 ) Balance, September 30, 2022 $ 5,179,343 Balance, January 1, 2023 $ 16,116,273 Fair Value of warrant and preferred investment option liability at issuance 9,916,393 Fair Value of warrant and preferred investment option liability at time of inducement (2,530,760 ) Change in fair value of warrant and preferred investment option liability 17,761,007 ) Balance, September 30, 2023 $ 5,740,899 Balance, June 30, 2023 $ 4,985,287 Fair Value of warrant and preferred investment option liability at issuance 6,319,909 Fair Value of warrant and preferred investment option liability at time of inducement (2,530,760 ) Change in fair value of warrant and preferred investment option liabilit y (3,033,537 ) Balance, September 30, 2023 $ 5,740,899 Revenue Recognition The Company recognizes revenues when product is delivered to the customer, and the ownership is transferred. The Company’s revenue recognition policy is based on the revenue recognition criteria established under the Financial Accounting Standards Board – Accounting Standards Codification 606 “Revenue From Contracts With Customers ” which has established a five-step process to govern contract revenue and satisfy each element as follows: (1) Identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when or as you satisfy a performance obligation. The Company records the revenue once all the above steps are completed. See Note 8 for further information on revenue recognition. Advertising Advertising costs are expensed as incurred. Advertising expense totalled $138,060 and $514,615 for the three months ended September 30, 2023 and 2022, respectively. Advertising expense totalled $621,988 and $2,805,812 for the nine months ended September 30, 2023 and 2022, respectively. Patents Legal fees and similar costs incurred relating to patents are capitalized and are amortized over their estimated useful life once determined. Such costs amounted to $1,784,691 and $1,459,232 as of September 30, 2023 and December 31, 2022, respectively, and are included in other assets on the accompanying condensed consolidated balance sheets. Amortization is expected to commence during the fourth quarter of 2023. Research and Development Expenditures for research activities relating to patents and product development are charged to expense as incurred. Such expenditures amounted to $2,916,349, and $2,781,676 for the three months ended September 30, 2023 and 2022, respectively, and $9,357,273 and $8,050,481 for the nine months ended September 30, 2023 and 2022, respectively. Income Taxes The Company accounts for income taxes following the asset and liability method in accordance with ASC 740 “Income Taxes.” Under such method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the condensed consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. The Company applies the accounting guidance issued to address the accounting for uncertain tax positions. This guidance clarifies the accounting for income taxes, by prescribing a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements as well as provides guidance on derecognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company classifies interest and penalty expense related to uncertain tax positions as a component of income tax expense. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years that the asset is expected to be recovered or the liability settled. A valuation allowance is provided when it is more likely than not that some portion or all of a deferred tax asset will not be realized. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the period in which related temporary differences become deductible. The Company considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in its assessment of a valuation allowance. During 2020, the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was passed, which temporarily removed 80% limitations on net operating loss carryforwards for the years 2019 and 2020. The Company adopted FASB ASU 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting of Income Taxes” (“ASU 2019-12”), as of January 1, 2021. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and clarifies and amends existing guidance to improve consistent application. The adoption of this guidance did not have a material impact on its financial statements. Stock Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718-10, “ Share-Based Payment ,” which requires the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors including employee stock options, restricted stock units and employee stock purchases based on estimated fair values. In addition, as of January 1, 2020, the Company adopted Accounting Standards Update (“ASU”) 2018-07, Compensation – Stock Compensation (Topic 718), Improvements to Nonemployee Share-Based Payment Accounting . This ASU simplified aspects of share-based compensation issued to non-employees by making the guidance consistent with accounting for employee share-based compensation. The adoption of this guidance did not have a material impact on the financial statements. The Company estimates the fair value of stock options granted using the Black-Scholes option-pricing formula. This fair value is then amortized on a straight-line basis over the requisite service periods of the awards, which is generally the vesting period. The Company’s determination of fair value using an option-pricing model is affected by the stock price as well as assumptions regarding the number of highly subjective variables. The Company estimates volatility based upon the historical stock price of the comparable companies and estimates the expected term for employee stock options using the simplified method for employees and directors and the contractual term. The risk-free rate is determined based upon the prevailing rate of United States Treasury securities with similar maturities. The Company recognizes forfeitures as they occur rather than applying a prospective forfeiture rate in advance. Leases The Company accounts for its leases under ASC 842, Leases. Under this guidance, arrangements meeting the definition of a lease are classified as operating or financing leases and are recorded on the condensed consolidated balance sheet as both a right of use asset and lease liability, calculated by discounting fixed lease payments over the lease term at the rate implicit in the lease or the Company’s incremental borrowing rate which is consummate with the respective lease term. Lease liabilities are increased by interest and reduced by payments each period, and the right of use asset is amortized over the lease term. For operating leases, interest on the lease liability and the amortization of the right of use asset result in straight-line rent expense over the lease term. In calculating the right of use asset and lease liability, the Company elects to combine lease and non-lease components as permitted under ASC 842. The Company excludes short-term leases having initial terms of 12 months or less from the new guidance as an accounting policy election and recognizes rent expense on a straight-line basis over the lease term. Loss per Share The Company computes net loss per share in accordance with ASC 260, “ Earnings per Share . ” ASC 260 requires presentation of both basic and diluted net earnings per share (“EPS”) on the face of the statement of operations. Basic EPS is computed by dividing loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of warrants, convertible preferred stock and convertible debentures. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. Three Months Ended Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Net loss computation of basic and diluted net loss per common share: Net income (loss) attributable to common stockholders $ (14,248,574 ) $ 539,230 $ (28,249,105 ) $ (23,700,760 ) Basic and diluted net loss per share: Basic net income (loss) per common share $ (0.46 ) $ 0.05 $ (1.37 ) $ (5.42 ) Basic weighted average common shares outstanding 31,298,034 10,872,412 20,663,732 4,376,175 Diluted net income (loss) per common share (0.46 ) 0.03 (1.37 ) (5.42 ) Diluted weighted average common shares outstanding 31,298,034 19,721,339 20,663,732 4,376,175 Potentially dilutive securities that are not included in the calculation of diluted net loss per share because their effect is anti-dilutive are as foll o September 30, 2023 2022 Warrants and preferred investment options 34,142,455 8,847,473 Options and restricted stock units 1,351,271 1,354 Total anti-dilutive weighted average shares 34,142,455 8,848,827 Segment Reporting The Company operates one reportable segment referred to as the tools segment. A single management team that reports to the Chief Executive Officer comprehensively manages the business. Accordingly, the Company does not have separately reportable segments. Recent Accounting Pronouncements As an emerging growth company, the Company has elected to use the extended transition period for complying with any new or revised financial accounting standards pursuant to Section 13(a) of the Securities and Exchange Act of 1934, as amended (the “Exchange Act”). In June 2016 and subsequently amended in March 2022, the FASB issued ASC 326, Financial Instruments – Credit Losses (Topic 326): Measurements of Credit Losses on Financial Instruments (“ASC 326”), which replaces the existing incurred loss model with a current expected credit loss (“CECL”) model that requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The Company would be required to use a forward-looking CECL model for accounts receivables, guarantees and other financial instruments. The Company adopted ASC 326 on January 1, 2023 and ASC 326 did not have a material impact on its financial statements.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 3: PROPERTY AND EQUIPMENT, NET Property and equipment consist of the following: September 30, 2023 December 31, 2022 Office Construction Irvine $ 4,975,451 $ Furniture 2,277,017 2,252,686 Computers 1,417,365 1,384,542 Production equipment 227,942 245,713 Tooling and molds 12,121,380 8,737,114 Auto 412,509 412,509 Application development 5,562,016 4,258,916 Website design 1,489,757 1,399,029 Steelbox 883,320 882,000 Leasehold improvements 747,879 5,058,790 Less: accumulated depreciation (11,210,501 ) (7,130,916 ) Property and Equipment, net $ 18,904,135 $ 17,500,383 Three Months Ended Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Depreciation expense $ 1,479,582 $ 1,164,689 $ 4,088,358 $ 3,103,204

LEASES

LEASES	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
LEASES	NOTE 4 – LEASES On January 3, 2017, the Company executed a non-cancellable operating lease for its principal office with the lease commencing February 1, 2017 for a five (5) year term. The Company paid a security deposit of $29,297. The lease required the Company to pay its proportionate share of direct costs estimated to be 22.54% of the total property, a fixed monthly direct cost of $6,201 for each month during the term of the lease, and monthly rental pursuant to the lease terms. This lease expired during February 2022. In December 2019, the Company entered a lease for office space located at 8669 Research Drive, Irvine, CA, 92618 to replace the Company’s then current corporate headquarters. The lease commenced on December 1, 2019 with no rent due until April 1, 2020. From April 1, 2020 through March 31, 2025, base rent is due on the first of each month in the amount of $25,200 escalating annually on December 1 st In addition, the Company entered into two leases for additional space in Irvine, CA. The leases commenced March 1, 2022 and June 1, 2022. Base rent is initially $16,250 and $48,379 with escalations contained in the lease through February 28, 2027 and May 31, 2027. The Company also leases space in the United Kingdo m Supplemental balance sheet information related to leases is as follows as of September 30, 2023: Operating leases Right-of-use assets, net $ 4,021,988 Current liabilities 1,247,062 Non-current liabilities 3,013,214 Total operating lease liabilities $ 4,260,276 Weighted Average Remaining Lease Term 3.34 years Weighted Average Discount Rate 4 % As the leases do not provide an implicit rate, the Company used an incremental borrowing rate based on the information available at the lease commencement date in determining the present value of the lease payments, which is reflective of the specific term of the leases and economic environment of each geographic region. Anticipated future lease costs are as follows: For the years ending December 31, Building leases 2023 (remaining) $ 352,722 2024 1,481,667 2025 1,245,379 2026 1,211,105 2027 333,915 Total lease payments 4,624,788 Less: imputed interest 364,512 Present value of lease liabilities $ 4,260,276 The Company recorded rent expense of $1,442,730 and $691,107 for the nine months ended September 30, 2023 and 2022, respectively. The Company recorded rent expense of $430,839 and $233,200 for the three months ended September 30, 2023 and 2022, respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 5 – COMMITMENTS AND CONTINGENCIES Litigation Costs and Contingencies From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. Other than as set forth below, management is currently not aware of any such legal proceedings or claims that could have, individually or in the aggregate, a material adverse effect on our business, financial condition, or operating results. In the normal course of business, the Company incurs costs to hire and retain external legal counsel to advise it on regulatory, litigation and other matters. The Company expenses these costs as the related services are received. If a loss is considered and the amount can be reasonably estimated, the Company recognizes an expense for the estimated loss. On October 7, 2022, one of our stockholders (the “2022 Plaintiff”), filed a shareholder derivative action against us, Michael Panosian, Joshua Keeler, Zareh Khachatoorian, Martin Galstyan, et. al. (collectively, the “2022 Defendants”) in the Eighth Judicial District Court of Nevada, Case No. A-22-859580-B. In the complaint, the 2022 Plaintiff alleged a breach of the applicable 2022 Defendants’ fiduciary duties of loyalty, good faith, and due care owed to us and our shareholders, by negligently, willfully, recklessly and/or intentionally failing to perform their fiduciary duties primarily in connection with our registered direct offering of 2,500 shares of Series F preferred stock and 2,500 shares of Series G preferred stock in February 2022 and subsequent 1-for-150 reverse stock split effected in April 2022. The 2022 Plaintiff claimed that the 2022 Plaintiff has suffered (i) monetary damages in excess of $10,000, and (ii) attorney fees and costs, and is entitled to reimbursement. The 2022 Plaintiff asked for the following relief (i) issuance of a preliminary injunction enjoining us and the Board from continued of their fiduciary duties; (ii) damages incurred by the plaintiff; (iii) for an accounting of our books and records; (iv) equity relief; and (v) reimbursements of attorney and courts fees and other related costs. We believe that the claims put forth by the 2022 Plaintiff are without merit and we intend to vigorously defend oursel ves On June 22, 2023, PCS Properties 2, LLC (the “Plaintiff”) filed a first amended complaint in the Superior Court, State of California, County of Orange, Central Justice Center (Case No. 30-2023-01326779-CU-UD-CJC) against the Company. In the complaint, the Plaintiff is suing the Company for Breach of the Company’s lease agreement, dated December 10, 2021 (the “Lease”), for the real property located at 8687 Research Drive, Suites 100, 150, 250, Irvine, CA 92618 (collectively, the “Premises”). In Plaintiff alleges that the Company owes the Plaintiff rent in the estimated sum of $124,800 for the Premises, representing due rent through May 31, 2023 and is suing the following damages: (i) the unpaid rent, (ii) the rent for the balance of the term of the Lease (June 1, 2023 to May 31, 2027) in the minimum sum of $2,374,278, less any sums that the Company proves could be reasonably avoided and (iii) all other amounts necessary to compensate Plaintiff for all the detriment proximately caused by the Company’s failure to perform its obligations under the Lease or which in the ordinary course of things would be likely to result therefrom, including but not limited to the cost of recovering possession of the Premises, expenses of reletting, including necessary renovation and alteration of the Premises, reasonable attorneys' fees, and that portion of any leasing commission paid by Plaintiff in connection with the Lease applicable to the unexpired term of the Lease, in an amount to be proved at trial or earlier hearing in this matter (iv) prejudgment interest at the maximum legal rate (v) reasonable attorney’s fees and court fees. The Company is reviewing this matter with its real estate attorney and available legal options and strategies to resolve this matter with the Plaintiff. As of September 30, 2023, the range of loss is estimated to be between $250,000 and $500,000, and the Company has accrued $375,000 for any potential loss.

SHORT-TERM LOAN PAYABLE

SHORT-TERM LOAN PAYABLE	9 Months Ended
	Sep. 30, 2023
Short-Term Debt [Abstract]
SHORT-TERM LOAN PAYABLE	NOTE 6: SHORT-TERM LOAN PAYABLE In July 2022, the Company entered into a short-term loan in the amount of $1,669,000. The loan originally matured July 2023 and bore interest at 7.99%, with monthly payments of both interest and principal. In February 2023, the Company entered into an amended short-term loan in the amount of $1,127,000 (“February Note”). %, with monthly payments of both interest and principal. Subsequently in May 2023, the Company entered into a new short-term loan in the amount of $1,254,000 (“May Note”), part of which was used to pay off the February Note. Net proceeds from the May Note amounted to $367,206. The May Note matures in February

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 7: STOCKHOLDERS’ EQUITY On September 30, 2023 and December 31, 2022, the Company had 200,000,000 shares of common stock, and 4,268 shares of Series C preferred stock authorized, both with a par value of $0.0001 per share. On September 30, 2023 and December 31, 2022, the Company had 5,775 shares of Series D preferred stock, and 15 Series E Non-Convertible preferred stock authorized, with a par value of $1,000 and $0.0001 per share, respectively. In addition, on September 30, 2023 and December 31, 2022, the Company had 2,500 shares of Series F preferred stock and 2,500 shares of Series G preferred stock authorized, both with a par value of $0.0001 per share. Common Stock and Preferred Stock Series F Preferred Stock and Series G Preferred Stock S-3 Offering On February 15, 2022, the Company entered into a Securities Purchase Agreement with certain institutional investors named therein pursuant to which the Company issued, in a registered direct offering an aggregate of $5,000,000 of Preferred Stock, split evenly among the 2,500 shares of Series F Convertible Preferred Stock, par value $0.0001 per share (“Series F Preferred Stock”), and 2,500 shares of Series G Convertible Preferred Stock, par value $0.0001 per share (“Series G Preferred Stock”). The Series F Preferred Stock and Series G Preferred Stock have a stated value of $1,000 per share and are convertible into common stock at any time after the date of issuance. The conversion rate, subject to adjustment as set forth in the Certificate of Designation, is determined by dividing the $1,000 stated value of the Series F Preferred Stock and Series G Preferred Stock by $30 (the “Conversion Price”). The Conversion Price can be adjusted as set forth in the Certificate of Designation for stock dividends and stock splits or the occurrence of a fundamental transaction. The 2,500 shares of Series F Preferred Stock and 2,500 shares of Series G Preferred Stock are each convertible into 83,334 shares of common stock. The Series F Preferred Stock and Series G Preferred Stock and the underlying shares of common stock were offered pursuant to the Second Form S-3 (as defined above). In a concurrent private placement, the Company also issued to such investors unregistered warrants to purchase up to an aggregate of 125,000 shares of the Company’s common stock, at an exercise price of $37.65 per share. The warrants are exercisable from April 15, 2022 until the fifth anniversary of the initial exercise date. In consideration for serving as the placement agent in connection with the private placement, the Company paid H.C. Wainwright & Co., LLC (the “Placement Agent”), the Company paid the Placement Agent a cash fee of % of the aggregate gross proceeds raised in the offering, plus a management fee equal to % of the gross proceeds raised in the offering and reimbursement of certain expenses and legal fees. The Company also issued the Placement Agent warrants to purchase up to The Series F Preferred Stock and Series G Preferred Stock have the following rights: · Entitled to dividends, on an as-if converted basis, equal to and in the same form as dividends actually paid on shares of common stock, when and if actually paid; · No voting rights, except for rights outlined in the Certificate of Designation; · Upon any liquidation, dissolution or winding-up of the Company, whether voluntary or involuntary (a “Liquidation), the then holders of the Series F Preferred Stock and Series G Preferred Stock shall be entitled to receive out of the assets, whether capital or surplus, of the Company the same amount that a holder of common stock would receive if the Series F Preferred Stock and Series G Preferred Stock were fully converted (disregarding for such purposes any conversion limitations hereunder) to common stock which amounts shall be paid pari passu with all holders of common stock; · The Series F Preferred Stock and Series G Preferred Stock is convertible into common stock at any time after the date of issuance. The conversion rate, subject to adjustment as set forth in the Certificate of Designation, is determined by dividing the stated value of the Series F Preferred Stock and Series G Preferred Stock by $30 (the “Conversion Price”). The Conversion Price can be adjusted as set forth in the Certificate of Designation for stock dividends and stock splits or the occurrence of a fundamental transaction; and · The Series F Preferred Stock and Series G Preferred Stock can be converted at the option of the holder at any time and from time to time after the date of issuance. The Company received net proceeds of approximately $4,205,000 from the offering, after deducting the estimated offering expenses payable by the Company, including the placement agent fees. The total issuance costs amounted to $795,000 and the Company also recognized an initial fair value of warrants in the amount of $2,646,135. $275,130 of such issuance costs have been determined to be in connection with the warrants and have been expensed during 2022. As of September 30, 2023, there were 2,500 shares of Series F Preferred Stock and 2,500 shares of Series G Preferred Stock issued and outstanding. July 2022 Unit and Prefunded Unit Registered S-1 Offering On June 22, 2022, the Company completed a public offering (the “June 2022 Offering”) of (i) 772,157 units (“Units”), each Unit consisting of one share of common stock, par value $0.0001 per share (“Common Stock”), and one warrant to purchase one share of Common Stock (each, a “June 2022 Warrant”) at a price of $1.90 per Unit; and (ii) 2,385,738 prefunded units (“Prefunded Units”), each Prefunded Unit consisting of one prefunded warrant (a “Prefunded Warrant”) to purchase one share of Common Stock and one June 2022 Warrant, at a price of $1.8999 per Prefunded Unit. Subject to certain ownership limitations described in the June 2022 Warrants, the June 2022 Warrants have an exercise price of $1.90 per share of Common Stock, are exercisable upon issuance and will expire five years from the date of issuance. The exercise price of the Warrants is subject to adjustment for stock splits, reverse splits, and similar capital transactions as described in the June 2022 Warrants. In connection with the Offering, the Company issued June 2022 Warrants to purchase an aggregate of 3,157,895 shares of Common Stock. Subject to certain ownership limitations described in the Prefunded Warrants, the Prefunded Warrants are immediately exercisable and may be exercised at a nominal consideration of $0.0001 per share of Common Stock any time until all of the Prefunded Warrants are exercised in full. A holder will not have the right to exercise any portion of the June 2022 Warrants or the Prefunded Warrants if the holder (together with its affiliates) would beneficially own in excess of 4.99% (or, at the election of the holder, 9.99%) of the number of shares of Common Stock outstanding immediately after giving effect to the exercise, as such percentage ownership is determined in accordance with the terms of the June 2022 Warrants or the Prefunded Warrants, respectively. However, upon notice from the holder to the Company, the holder may increase the beneficial ownership limitation, which may not exceed 9.99% of the number of shares of Common Stock outstanding immediately after giving effect to the exercise, as such percentage ownership is determined in accordance with the terms of the June 2022 Warrants or the Prefunded Warrants, respectively, provided that any increase in the beneficial ownership limitation will not take effect until 61 days following notice to the Company. As compensation to H.C. Wainwright & Co., LLC in consideration for serving as the exclusive placement agent in connection with the offering (the “Placement Agent”), the Company paid the Placement Agent a cash fee of 7 % of the aggregate gross proceeds raised in the June 2022 Offering, plus a management fee equal to Placement Agent fifth In connection with the June 2022 Offering, the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with certain institutional investors on June 17, 2022. The Purchase Agreement contained customary representations and warranties and agreements of the Company and the Purchasers and customary indemnification rights and obligations of the parties. The shares of Common Stock and June 2022 Warrants underlying the Units, the June 2022 Warrants and Prefunded Warrants underlying the Prefunded Units and the Placement Agent Warrants described above and the underlying shares of Common Stock were offered pursuant to the Registration Statement on Form S-1 (File No. 333-264930), as amended, which was declared effective by the Securities and Exchange Commission on June 17, 2022. The Company received net proceeds of approximately $5,100,000 from the June 2022 Offering, after deducting the estimated June 2022 Offering expenses payable by the Company, including the Placement Agent fees, as well as including immediate exercises of June 2022 Warrants. The total issuance costs amounted to approximately $881,000 and the Company also recognized an initial fair value of warrants in the amount of $2,800,588. $170,308 of such issuance costs have been determined to be in connection with the June 2022 and have been expensed during the year ended December 31, 2022. In addition, the Company incurred $454,867 of equity related costs which have been netted with the net proceeds from the June 2022 Offering. July 2022 Private Placement On July 27, 2022, the Company consummated the closing of a private placement (the “ July 2022 Private Placement”), pursuant to the terms and conditions of the Securities Purchase Agreement, dated July 25, 2022 (the “July 2022 Purchase Agreement”), by and among the Company and certain purchasers named on the signature pages thereto (the “Purchasers”). At the closing of the July 2022 Private Placement, the Company issued (i) 700,000 shares of common stock (the “Shares”); (ii) pre-funded warrants (the “July 2022 Pre-Funded Warrants”) to purchase an aggregate of 3,300,000 shares of common stock, (iii) Series A Preferred Investment Options to purchase an aggregate of 4,000,000 shares of common stock (the “Series A Preferred Investment Options”); and (iv) Series B Investment Options to purchase an aggregate of 4,000,000 shares of common stock (the “Series B Preferred Investment Options”, and, collectively with the Shares, the Pre-Funded Warrants, and the Series A Preferred Investment Options, the “Securities”). The purchase price of each Share and associated Series A Preferred Investment Option and Series B Preferred Investment Option was $5.00 and the purchase price of each Pre-Funded Warrant and associated Series A Preferred Investment Option and Series B Preferred Investment Option was $4.9999. As compensation to H.C. Wainwright & Co., LLC in consideration for serving as the placement agent in connection with the July 2022 Offering (the “Placement Agent”), the Company issued Placement Agent preferred investment options to purchase up to 240,000 shares of common stock (“July 2022 Placement Options”). The July 2022 Placement Options have substantially the same terms as the Series A Preferred Investment Options, except that the July 2022 Placement Options have an exercise price equal to $6.25 per share and expire on the third anniversary from the date of the commencement of sales in the July 2022 Offering. The Company received net proceeds of approximately $18,200,000 from the July 2022 Offering, after deducting the estimated July 2022 Offering expenses payable by the Company. The total issuance costs amounted to approximately $1,800,150 and the Company also recognized an initial fair value of the Series A and B Preferred Investment Options in the amount of $27,466,800. $969,791 of such issuance costs have been determined to be in connection with the Series A and Series B Preferred Investment Options and have been expensed during the nine months ended September 30, 2022. The Company recognized common stock deemed dividends in the amount of $7,467,200 which resulted from the excess initial fair value of the Series A and B Preferred Investment Options issued. In addition, the Company incurred $454,867 of equity related costs which have been netted with the net proceeds from the July 2022 Offering. November 2022 Private Placement On November 17, 2022, the Company consummated the closing of a private placement (the “November 2022 Private Placement”), pursuant to the terms and conditions of the Securities Purchase Agreement, dated November 15, 2022 (the “November 2022 Purchase Agreement”), by and among the Company and certain purchasers named on the signature pages thereto (the “Purchasers”). At the closing of the November 2022 Private Placement, the Company issued (i) 982,466 shares of common stock (the “Shares”); (ii) pre-funded warrants (the “November 2022 Pre-Funded Warrants”) to purchase an aggregate of 1,637,445 shares of common stock, (iii) Series C Preferred Investment Options to purchase an aggregate of 10,619,911 shares of common stock (the “Series C Preferred Investment Options”) collectively with the Shares, the Pre-Funded Warrants, and the Series C Preferred Investment Options, the “Securities”). The purchase price of each Share and associated Series C Preferred Investment Option was $2.862592 and the purchase price of each Pre-Funded Warrant and associated Series C Preferred Investment Option was $2.862592. In connection with the offering, the investors in the private placement agreed to cancel preferred investment options to purchase up to an aggregate of 8,000,000 shares of common stock of the Company which were previously issued to the investors in July 2022. As compensation to H.C. Wainwright & Co., LLC in consideration for serving as the exclusive placement agent in connection with the November 2022 Offering (the “Placement Agent”), the Company issued the Placement Agent preferred investment options to purchase up to 157,915 shares of common stock (“November 2022 Placement Options”). The November 2022 Placement Options have substantially the same terms as the Series C Preferred Investment Options, except that the November 2022 Placement Options have an exercise price equal to $3.578365 per share and expire on the third anniversary from the date of the commencement of sales in the November 2022 Offering. The Company received net proceeds of approximately $6,400,000 from the November 2022 Offering, after deducting the estimated November 2022 Offering expenses payable by the Company. The total issuance costs amounted to approximately $1,124,149 and the Company also recognized an initial fair value of the Series C Preferred Investment Options in the amount of $4,589,108. $453,537 of such issuance costs have been determined to be in connection with the Series C Preferred Investment Options and have been expensed during the year ended December 31, 2022. Ju ne On June 23, 2023, the Company completed a public offering (the “June 2023 Offering”) of (i) 6,089,025 shares of common stock (“June 2023 Common Share”), (ii) 4,886,586 prefunded warrants (the “June 2023 Prefunded Warrants”) to purchase 4,886,586 shares of common stock of the Company (the “June 2023 Prefunded Warrant Shares”); and (iii) 10,975,611 Series D warrants (the “Series D Common Warrants”) to purchase 10,975,611 shares of common stock of the Company (the “Series D Common Warrant Shares”). The offering price of each June 2023 Common Share and accompanying Series D Common Warrant was $0.41, and the offering price of each Prefunded Warrant and accompanying Class D Common Warrant was $0.4099. The June 2023 Common Shares, June 2023 Prefunded Warrants, June 2023 Prefunded Warrant Shares, Series D Common Warrants and Series D Common Warrant Shares are collectively referred to herein as the “Securities.” Subject to certain ownership limitations described in the Series D Common Warrants, the Series D Common Warrants have an exercise price of $0.29 per share of common stock, are exercisable upon issuance and will expire five years from the date of issuance. The exercise price of the Series D Common Warrants is subject to adjustment for stock splits, reorganizations, recapitalizations and similar capital transactions as described in the Series D Common Warrants. Subject to certain ownership limitations described in the June 2023 Prefunded Warrants, the June 2023 Prefunded Warrants are immediately exercisable and may be exercised at a nominal consideration of $0.0001 per share of Common Stock at any time until all of the June 2023 Prefunded Warrants are exercised in full. A holder will not have the right to exercise any portion of the Series D Common Warrants or the June 2023 Prefunded Warrants if the holder (together with its affiliates) would beneficially own in excess of 4.99% (or, at the election of the holder, 9.99%) of the number of shares of Common Stock outstanding immediately after giving effect to the exercise, as such percentage ownership is determined in accordance with the terms of the Series D Common Warrants or the June 2023 Prefunded Warrants, respectively. However, upon notice from the holder to the Company, the holder may increase the beneficial ownership limitation, which may not exceed 9.99% of the number of shares of common stock outstanding immediately after giving effect to the exercise, as such percentage ownership is determined in accordance with the terms of the Series D Common Warrants or the June 2023 Prefunded Warrants, respectively, provided that any increase in the beneficial ownership limitation will not take effect until 61 days following notice to the Company. All of the June 2023 Prefunded Warrants were exercised as of September 30, 2023. As compensation to H.C. Wainwright & Co., LLC as the exclusive placement agent in connection with the Offering (the “Placement Agent”), the Company paid the Placement Agent a cash fee of 7% of the aggregate gross proceeds raised in the Offering, plus a management fee equal to 0.5% of the gross proceeds raised in the Offering and reimbursement of certain expenses and legal fees. The Company also issued warrants to designees of the Placement Agent (the “June 2023 Placement Agent Warrants”) to purchase up to 658,527 shares of Common Stock (the “June 2023 Placement Agent Warrant Shares”). The June 2023 Placement Agent Warrants have substantially the same terms as the Series D Common Warrants, except that the June 2023 Placement Agent Warrants have an exercise price equal to $0.5125 per share, and expire on the fifth anniversary from the date of the commencement of sales in the Offering. The Company received net proceeds of approximately $3,800,000 from the June 2023 Offering, after deducting the estimated June 2023 Offering expenses payable by the Company. The total issuance costs amounted to approximately $703,450 and the Company also recognized an initial fair value of the Series D Common Warrants in the amount of $3,596,484. $351,768 of such issuance costs have been determined to be in connection with the Series D Common Warrants and have been expensed during the nine months ended September 30, 2023. On August 14 , Pursuant to the Inducement Letter, the Holders agreed to exercise for cash their Existing Warrants to purchase an aggregate of 10,619,911 shares of the Company’s common stock at a reduced exercise price of $0.3201 per share in consideration for the Company’s agreement to issue new common stock purchase warrants (the “New Warrants”), as described below, to purchase up to 21,239,822 shares of the Company’s common stock (the “New Warrant Shares”). The Company expects to receive aggregate gross proceeds of approximately $3.4 million from the exercise of the Existing Warrants by the Holders, before deducting placement agent fees and other offering expenses payable by the Company. The Company engaged the Placement Agent to act as its exclusive placement agent in connection with the transactions summarized above and has agreed to pay the Placement Agent a cash fee equal to 7.0% of the gross proceeds received from the Holders’ exercise of their Existing Warrants, as well as a management fee equal to 0.5% of the gross proceeds from the exercise of the Existing Warrants. Upon any exercise for cash of any New Warrants, the Company has agreed to pay the placement Agent a cash fee of 7.0% of the aggregate gross exercise price paid in cash with respect the exercise of the New Warrants, and a management fee of 0.5% of the aggregate gross exercise price paid in cash with respect to the New Warrants. The Company has also agreed to reimburse the Placement Agent for its expenses in connection with the exercise of the Existing Warrants and the issuance of the New Warrants, up to $50,000 for fees and expenses of legal counsel and other out-of-pocket expenses, and agreed to pay the Placement Agent for non-accountable expenses in the amount of $25,000 and clearing fee of $15,950. The Company also agreed to issue to the Placement Agent or its designees warrants (the “Placement Agent Warrants”) to purchase (i) up to 637,195 shares of common stock (6% of the Existing Warrants being exercised) which will have the same terms as the New Warrants except the Placement Agent Warrants will have an exercise price equal to $0.4001 per share (125% of the reduced exercise price of the Existing Warrants) and (ii) upon any exercise for cash of the New Warrants, that number of shares of common stock equal to 6.0% of the aggregate number of such shares of common stock underlying the New Warrants that have been exercised, which will have the same terms as the New Warrants except for an exercise price equal to $0.4001 per share. The closing of the transactions contemplated pursuant to the Inducement Letter on August 17, 2023 (the “Closing Date”), subject to satisfaction of customary closing conditions. The Company used the net proceeds of these transactions for general corporate and working capital purposes. The resale of the shares of the Company’s common stock issuable upon exercise of the Existing Warrants are registered on an existing registration statement on Form S-1 (File No: 333-268537) declared effective by the Securities and Exchange Commission (the “SEC”) on December 2, 2022. The Company also agreed to file a registration statement on Form S-3 (or other appropriate form if the Company is not then Form S-3 eligible) covering the resale of the New Warrant Shares issued or issuable upon the exercise of the New Warrants (the “Resale Registration Statement”), within 30 days of the Closing Date, and to have such Resale Registration Statement declared effective by the SEC within 90 days following the Closing Date. In the Inducement Letter, the Company agreed not to issue any shares of common stock or common stock equivalents or to file any other registration statement with the SEC (in each case, subject to certain exceptions) until 30 days after the Closing Date. The Company also agreed not to effect or agree to effect any variable rate transaction (as defined in the Inducement Letter) until one (1) year after the Closing Date (subject to an exception). The Company received net proceeds of approximately $3,000,000, after deducting the offering expenses payable by the Company. The total issuance costs amounted to approximately $455,908 In addition, the Company recognized an inducement expense of $6,373,353 in connection with such transaction during the nine months ending September 30, 2023. Warrants October 2016 Private Placement – Placement Agent Warrants The Company issued an aggregate of 165 warrants to the placement agents to purchase one share of its common stock per warrant at an exercise price of $18,000 per share for 32 warrants and $1,500 for 133 warrants. The warrants issued in its October 2016 Private Placement expired on October 17, 2021, and the warrants issued in its March 2018 Private Placement, May 2018 Private Placement and August 2018 Financing expire on September 4, 2023. The exercise price and number of shares of common stock or other securities issuable on exercise of such warrants are subject to customary adjustment in certain circumstances, including in the event of a stock dividend, recapitalization, reorganization, merger or consolidation of the Company. As of September 30, 2023, 133 warrants issued to the placement agents at an exercise price of $1,500 are outstanding and are currently exercisable. As of December 31, 2022, 133 warrants issued to the placement agents at an exercise price of $1,500 and 9 at an exercise price of $18,000 were outstanding and exercisable. Class B Warrants The holders of the Class B Warrants did not exercise any of their warrants during the nine months ended September 30, 2023. Class B Warrants have an exercise price of $18,000 per share and shall expire between October 17, 2021 and May 15, 2023. As of September 30, 2023 and December 31, 2022, the Company had 0 and 100, respectively, Class B Warrants issued and outstanding. Series A Warrants and Series B Warrants On January 24, 2019, the Company entered into an exchange agreement with two institutional investors pursuant to which these investors exercised Series A Warrants to purchase 283 shares of the Company’s common stock for total cash proceeds of $2,172,680 to the Company, net of costs of $159,958. The two investors also exchanged Series A Warrants to purchase 339 shares of its common stock into 339 shares of its common stock and received new warrants to purchase an aggregate of 6,220 shares of its common stock. These new warrants have terms substantially like the terms of the Company’s Series A Warrants, except that the per share exercise price of the new warrants is $5,505, and the warrants are not exercisable until July 24, 2019, the six-month anniversary of the date of issuance. Each warrant expires on the fifth anniversary of the original issuance date. As of September 30, 2023 and December 31, 2022, the Company had 3,460 Series A Warrants issued and outstanding. 2020 Offering Warrants In the January 28, 2020 public offering, the Company sold 329,667 warrants (each exercisable into 1/20 th As of September 30, 2023 and December 31, 2022, the Company had 102,450 - 2020 Offering Warrants issued and outstanding. 2021 Offering Warrants In the July 11, 2021 offering, the Company sold 153,433 warrants (each exercisable into 1 share of common stock) at an exercise price equal to $121.50 per share, and are immediately exercisable until the fifth anniversary of the date of issuance. In connection with the offering the Company issued to the Placement Agent or its designees warrants to purchase an aggregate of 18,412 shares of its common stock at an exercise price equal to 125% of the offering price in the offering, or $162.94 (the “2021 Placement Agent Warrants”). The 2021 Placement Agent Warrants are immediately exercisable until the fifth anniversary of the commencement of sales of the offering. As of September 30, 2023 and December 31, 2022, the Company had 153,433 and 18,412, 2021 Offering Warrants and 2021 Placement Agent Warrants issued and outstanding, respectively. The total fair value of such warrants amounted to $1,185 and $19,751 as of September 30, 2023 and December 31, 2022, respectively, and is included in warrant and preferred investment option liabilities on the accompanying condensed consolidated balance sheets. Warrant Exchange On November 20, 2020, the Company and the investor entered into an exchange agreement and issued a warrant to purchase up to an aggregate of 3,833 shares of the Company’s common stock for $150 per share which expires on August 20, 2024. As of December 31, 2021, such warrant was outstanding. In accordance with the underlying agreement, in connection with the Company’s offering of Series F Preferred Stock, Series G Preferred Stock and the warrants on February 15, 2022, the warrant was adjusted to purchase an aggregate of 76,667 shares of the Company’s common stock for $0.05 per share. On June 8, 2022, the Company and the investor entered into a warrant repurchase agreement to repurchase the warrant for $2,500,000. 2022 Offering Warrants On February 15, 2022, in connection with the Company’s offer and sale of 2,500 shares of Series F Preferred Stock and 2,500 shares of Series G Preferred Stock, the Company sold 125,000 warrants (each exercisable into one share of common stock) at an exercise price equal to $37.65 per share. The warrants are exercisable from July 15, 2022 until the fifth anniversary of the initial exercise date. In consideration for serving as the placement agent connection with the offering, the Company issued Wainwright warrants to purchase an aggregate of 10,000 shares of its common stock at an exercise price equal to $7.50 (the “2022 Placement Agent Warrants”). The 2022 Placement Agent Warrants are exercisable from July 15, 2022 until February 15, 2027. As of September 30, 2023 and December 31, 2022, the Company had 125,000 and 10,000 - Warrants and 2022 Placement Agent Warrants issued and outstanding, respectively. The total fair value of such warrants amounted to $3,915 and $81,775 as of September 30, 2023 and December 31, 2022, respectively, and is included in warrant and preferred investment option liabilities on the accompanying condensed consolidated balance sheets. June 2022 Offering Warrants In the June 2022 Offering, the Company sold 3,157,895 warrants (each exercisable into 1 share of common stock) at an exercise price equal to $1.90 per share, and are immediately exercisable until the fifth anniversary of the date of issuance. In connection with the offering, the Company issued to the Placement Agent or its designees warrants to purchase an aggregate of 189,474 shares of its common stock at an exercise price equal of $2.375 (the “June 2022 Placement Agent Warrants”). The June 2022 Placement Agent Warrants are immediately exercisable until the fifth anniversary of the commencement of sales of the offering. Immediately following the June 2022 Offering, 3,152,895 of the June 2022 Warrants were exercised. As of September 30, 2023 and December 31, 2022, the Company had 5,000 and 189,474, June 2022 Offering Warrants and June 2022 Placement Agent Warrants issued and outstanding, respectively. The total fair value of such warrants amounted to $20,255 and $333,605 as of September 30, 2023 and December 31, 2022, respectively, and is included in warrant and preferred investment option liabilities on the accompanying condensed consolidated balance sheets. July 2022 Preferred Investment Options In the July 2022 Offering, the Company sold Series A Preferred Investment Options to purchase an aggregate of 4,000,000 shares of common stock (the “Series A Preferred Investment Options”); and Series B Preferred Investment Options to purchase an aggregate of 4,000,000 shares of common stock (the “Series B Preferred Investment Options”). The Series A and B Preferred Investment Options have an exercise price equal to $5, and immediately exercisable until the third and second anniversary, respectively, of the commencement of sales of the offering. In connection for serving as the placement agent in connection with the July 2022 Offering, the Company H. C. & Co., LLC In connection with the November 2022 Private Placement, the investors in the private placement agreed to cancel the Series A Preferred Investment Options and Series B Preferred Investment Options to purchase up to an aggregate of 8,000,000 shares of our common stock which were previously issued to the investors in July 2022. As of September 30, 2023 and December 31, 2022, the Company had 240,000 July 2022 Options issued and outstanding, respectively. The total fair value of such securities amounted to $7,440 and $173,673 as September 30, 2023 and December 31, 2022, respectively, and is included in warrant and preferred investment option liabilities on the accompanying condensed consolidated balance sheets. November 2022 Preferred Investment Options In the November 2022 Offering, the Company sold Series C Preferred Investment Options to purchase an aggregate of 10,619,911 shares of common stock (the “Series C Preferred Investment Options”). The 10,619,911 Series C Preferred Investment Options includes the 8,000,000 of cancelled Series A and Series B Preferred Investment Options. The Series C Preferred Investment Options have an exercise price equal to $ 2.356 , and immediately exercisable until the third anniversary of the commencement of sales of the offering. In consideration for serving as the placement agent in connection with the November 2022 Offering, the Company issued H.C. Wainwr

REVENUE RECOGNITION AND RESERVE

REVENUE RECOGNITION AND RESERVE FOR SALES RETURNS AND ALLOWANCES	9 Months Ended
	Sep. 30, 2023
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION AND RESERVE FOR SALES RETURNS AND ALLOWANCES	NOTE 8: REVENUE RECOGNITION AND RESERVE FOR SALES RETURNS AND ALLOWANCES The Company’s contracts with customers only include one performance obligation (i.e., sale of the Company’s products). Revenue is recognized in the gross amount at a point in time when delivery is completed and control of the promised goods is transferred to the customers. Revenue is measured as the amount of consideration the Company expects to be entitled to in exchange for those goods. The Company’s contracts do not involve financing elements as payment terms with customers are less than one year. Further, because revenue is recognized at the point in time goods are sold to customers, there are no contract asset or contract liability balances. The Company does not disclose remaining performance obligations related to contracts with durations of one year or less as allowed by the practical expedient applicable to such contracts. The Company disaggregates its revenues by major geographic region. See Note 9, Concentrations, Geographic Data, and Sales by Major Customers, for further information. The Company accounts for fees paid to Amazon for products sold through its Amazon Stores as operating expense. The Company offers various discounts, pricing concessions, and other allowances to customers, all of which are considered in determining the transaction price. Certain discounts and allowances are fixed and determinable at the time of sale and are recorded at the time of sale as a reduction in revenue. Other discounts and allowances can vary and are determined at management’s discretion (variable consideration). Specifically, the Company occasionally grants discretionary credits to facilitate markdowns and sales of slow-moving merchandise and consequently accrues an allowance based on historic credits and management estimates. Further, the Company allows sales returns, and consequently records a sales return allowance based upon historic return amounts and management estimates. These allowances (variable consideration) are estimated using the expected value method and are recorded at the time of sale as a reduction to revenue. The Company adjusts its estimate of variable consideration at least quarterly or when facts and circumstances used in the estimation process may change. The variable consideration is not constrained as the Company has sufficient history on the related estimates and does not believe there is a risk of significant revenue reversal. The Company also participates in cooperative advertising arrangements with some customers, whereby it allows a discount from invoiced product amounts in exchange for customer purchased advertising that features the Company’s products. Generally, these allowances range from 2% to 5% of gross sales and are generally based upon product purchases or specific advertising campaigns. Such allowances are accrued when the related revenue is recognized. These cooperative advertising arrangements provide a distinct benefit and fair value and are accounted for as direct selling expenses. Sales commissions are expensed when incurred as the related revenue is recognized at a point in time and therefore, the amortization period is less than one year. As a result, these costs are recorded as direct selling expenses, as incurred. The Company has also elected to adopt the practical expedient related to shipping and handling fees which allows the Company to account for shipping and handling activities that occur after control of the related good transfers as fulfillment activities instead of assessing such activities as performance obligations. Therefore, shipping and handling activities are considered part of the Company’s obligation to transfer the products and therefore are recorded as direct selling expenses, as incurred. The Company’s reserve for sales returns and allowances amounted to $407,246 as of September 30, 2023 and December 31, 2022.

CONCENTRATIONS

CONCENTRATIONS	9 Months Ended
	Sep. 30, 2023
Risks and Uncertainties [Abstract]
CONCENTRATIONS	NOTE 9: CONCENTRATIONS Concentration of Customers The Company sold its products to two The Company sold its products to one customer that account approximately 51% of the total revenues for the nine months ended September 30, 2023. The Company sold its products to two customers that account approximately 74% (63%, and 11%) of the total revenues for the nine months ended September 30, 2022. T wo customers accounted for 49% and 56% of the total accounts receivable balance due to the Company at September 30, 2023 and December 31, 2022 respectively. Concentration of Suppliers The Company purchased products from three vendors for the three months ended September 30, 2023 that accounted for approximately 55% (20%, 20% and 16%) of its total cost of goods sold. The Company purchased products from three vendors for the three months ended September 30, 2022 that accounted for approximately 35% (12%, 12%, and 11%) of its total cost of goods sold. The Company purchased products from one vendor for the nine months ended September 30, 2023 that accounted for approximately 26% of its total cost of goods sold. The Company purchased products from three vendors for the nine months ended September 30, 2022 that accounted for approximately 15% (5%, 5%, and 4%) of its total cost of goods sold . Concentration of Credit Risk The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. The Company has not experienced any losses in such accounts through September 30, 2023 and 2022. The Company’s bank balances exceeded FDIC insured amounts at times during the nine months ended September 30, 2023 and 2022, respectively. At September 30, 2023 and December 31, 2022, the Company’s bank balance exceeded the FDIC insured amounts by $1,553,890 and $2,314,237, respectiv ely. Geographic Concentration For the three and nine months ended September 30, 2023 and 2022, respectively, the Company had the following geographic concentrations: Percentage of revenues for the Three Months Ended Percentage of revenues for the Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Canada 3 % 2 % 3 % 3 % Europe 16 % 4 % 14 % 5 % United States of America 79 % 90 % 81 % 86 % Others 2 % 4 % 2 % 6 %

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10: SUBSEQUENT EVENTS Management has evaluated subsequent events through the date which the condensed consolidated financial statements were issued noting that there were no items that would impact the accounting for events or transactions in the current period or require additional disclosures , except those described below. On September 21, 2023, the Company’s board of directors declared a dividend of one one-thousandth (0.001) of a share of Series H Preferred Stock, par value $0.0001 per share (“Series H Preferred Stock”), for each outstanding share of the Company’s common stock to stockholders of record at 5:00 p.m. Eastern Time on October 2, 2023 (the “Record Date”). On September 21, 2023, the Company filed a certificate of designation (the “Certificate of Designation”) with the Nevada Secretary of State therein establishing the Series H Preferred Stock and describing the rights, obligations and privileges of the Series H Preferred Stock. The Series H Preferred Stock consists of 50,000 shares. Except as otherwise provided by the Company’s Amended and Restated Articles of Incorporation or bylaws or required by law, each share of Series H Preferred Stock entitles the holder thereof to 1,000,000 votes per share (and, for the avoidance of doubt, each fraction of a share of Series H Preferred Stock will have a ratable number of votes) exclusively with respect to (i) any proposal by the board to effect a reverse stock (the “Reverse Stock Split”); and (ii) any proposal to adjourn any meeting of shareholders called for the purpose of voting on Reverse Stock Split (the “Adjournment Proposal”). The Series H Preferred Stock is not entitled to vote on any other matter, except to the extent required under the Nevada Revised Statutes. All shares of Series H Preferred Stock that are not present in person or by proxy at any meeting of stockholders held to vote on the Reverse Stock Split and the Adjournment Proposal as of immediately prior to the opening of the polls at such meeting (the “Initial Redemption Time”) will automatically be redeemed in whole, but not in part, by the Company at the Initial Redemption Time without further action on the part of the Company or the holder of shares of Series H Preferred Stock (the “Initial Redemption”). Any outstanding shares of Series H Preferred Stock that have not been redeemed pursuant to an Initial Redemption shall be redeemed in whole, but not in part, (i) if such redemption is ordered by the Board in its sole discretion, automatically and effective on such time and date specified by the Board in its sole discretion or (ii) automatically upon the approval by the Company’s shareholders of the Reverse Stock Split at any meeting of the shareholders held for the purpose of voting on such proposal (the “Subsequent Redemption” and, together with the Initial Redemption, the “Redemptions” and each a “Redemption”). Each share of Series H Preferred Stock redeemed in any Redemption shall be redeemed in consideration for the right to receive an amount equal to One Cent ($0.01) in cash for each hundred (100) whole shares of Series H Preferred Stock that are “beneficially owned” by the “beneficial owner” (as such terms are defined below) thereof as of the applicable Redemption Time and redeemed pursuant to such Redemption, payable upon receipt by the Company of a written request submitted by the applicable holder to the corporate secretary of the Company (each a “Redemption Payment Request”) following the applicable Redemption Time. The Series H Preferred Stock do not have conversion or exchange rights and is not entitled to receive dividends. The Series H Preferred will rank senior to the common stock as to any distribution of assets upon a liquidation, dissolution or winding up of the Company, whether voluntarily or involuntarily (a “Dissolution”). Upon any Dissolution, each holder of outstanding shares of Series H Preferred Stock will be entitled to be paid out of the assets of the Company available for distribution to stockholders, prior and in preference to any distribution to the holders of Common Stock, an amount in cash equal to $0.01 per outstanding share of Series H Preferred Stock.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP 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 condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation and recognition of revenue, accounts and factored receivables, valuation of long-lived assets, accrued liabilities, notes payable, going concern assumptions, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash	Cash The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents at September 30, 2023 and December 31, 2022.
Accounts Receivable	Accounts Receivable Accounts receivable represent income earned from the sale of tools and accessories for which the Company has not yet received payment. Accounts receivable are recorded at the invoiced amount and adjusted for amounts management expects to collect from balances outstanding at period-end. The Company estimates the allowance for credit losses based on expected future uncollectible accounts receivable using forecasts of future economic conditions in addition to information about past events and current conditions.. Management provides an allowance for credit losses based on the Company’s historical losses, specific customer circumstances, and general economic conditions. Periodically, management reviews accounts receivable and adjusts the allowance based on current circumstances and charges off uncollectible receivables when all attempts to collect have been exhausted and the prospects for recovery are remote. Recoveries are recognized when they are received. Actual collection losses may differ from our estimates and could be material to our financial position, results of operations, and cash flows. At September 30, 2023 and December 31, 2022, an allowance for credit losses of $2,050,917 The Company also has an agreement with a third party to be able to receive advance payments for certain accounts receivables, for a specified fee. Under this agreement, the respective customer will repay the third party within a predetermined term. Receivables transferred under this agreement generally meet the requirements to be accounted for as sales in accordance with Accounting Standards Codification (“ASC”) 860, “ Transfers and Servicing .” ASC 860 requires that several conditions be met in order to present the transfer of accounts receivable as a sale. The Company has isolated the transferred (sold) assets and has the legal right to transfer its assets (accounts receivable). In addition, control has effectively been transferred.
Inventory	Inventory Inventory is valued at the lower of cost or net realizable value using the first-in, first-out method. The reported net value of inventory includes finished saleable products that will be sold or used in future periods. The Company reserves for obsolete and slow-moving inventory. At September 30, 2023 and December 31, 2022, there were no reserves for obsolete and slow-moving inventory.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost, less accumulated depreciation. The Company provides for depreciation on a straight-line basis over the estimated useful lives of the assets which are as follows: furniture 5 years, computers 3 years, production equipment 5 years, auto 5 years, tooling and molds 3 years, application development 3 years and website design in progress 4 years. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related assets when they are placed into service. The Company evaluates property and equipment for impairment periodically to determine if changes in circumstances or the occurrence of events suggest the carrying value of the asset or asset group may not be recoverable. Maintenance and repairs are charged to operations as incurred. Expenditures which substantially increase the useful lives of the related assets are capitalized.
Long-lived Assets	Long-lived Assets In accordance with ASC 360, “ Property, Plant, and Equipment ,” the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed of significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset compared to the estimated future undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss equal to the excess of the carrying value over the assets fair market value is recognized when the carrying amount exceeds the undiscounted cash flows. The impairment loss is recorded as an expense and a direct write-down of the asset. No impairment loss was recorded during the nine months ended September 30, 2023 and 2022.
Common stock purchase warrants	Common stock purchase warrants The Company accounts for the common stock purchase warrants in accordance with the guidance contained in ASC 815-40, under which the warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the warrants as liabilities at their fair value and adjusts the warrants to fair value in respect of each reporting period. This liability is subject to re-measurement at each balance sheet date until the warrants are exercised, and any change in fair value is recognized in the statements of operations.
Fair Value of Financial Instruments and Fair Value Measurements	Fair Value of Financial Instruments and Fair Value Measurements The Company adheres to ASC 820, which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. ASC 820 applies to reported balances that are required or permitted to be measured at fair value under existing accounting pronouncements; accordingly, the standard does not require any new fair value measurements of reported balances. ASC 820 emphasizes that fair value is a market-based measurement, not an entity-specific measurement. Therefore, a fair value measurement should be determined based on the assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, ASC 820 establishes a fair value hierarchy that distinguishes between market participant assumptions based on market data obtained from sources independent of the reporting entity (observable inputs that are classified within Levels 1 and 2 of the hierarchy) and the reporting entity’s own assumptions about market participant assumptions (unobservable inputs classified within Level 3 of the hierarchy). · Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company could access. · Level 2 inputs are inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs may include quoted prices for similar assets and liabilities in active markets, as well as inputs that are observable for the asset or liability (other than quoted prices), such as interest rates, foreign exchange rates, and yield curves that are observable at commonly quoted intervals. · Level 3 inputs are unobservable inputs for the asset or liability, which is typically based on an entity’s own assumptions, as there is little, if any, related market activity. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. The fair value of the Company’s warrant and preferred investment liability recorded in the Company’s financial statements was determined using a Black-Scholes valuation methodology and the quoted price of the Company’s common stock in an active market, a Level 3 measurement. Volatility was based on the actual market activity of the Company for the period in which the Company was public and its peer group for the remaining period. The expected life was based on the remaining contractual term of the warrants, and the risk-free interest rate was based on the im pli The Company calculated the estimated fair value of warrants on the date of issuance and at each subsequent reporting date using the following assumptions: At September 30, 2023 At December 31, 2022 Risk-free interest rate 4.6 5.03 4.06 4.32 Contractual term 1.75 5 1.75 4.75 Dividend yield 0 % 0 % Expected volatility 136.77 155.63 88 99.5 Level 3 Fair Value Warrant and preferred investment option liability The table below provides a reconciliation of the balances for the warrant and preferred investment option liability which is measured at fair value using significant unobservable inputs (Level 3): Balance, January 1, 2022 $ 4,801,929 Fair Value of warrant and preferred investment option liability at issuance 33,098,789 Fair Value of warrant and preferred investment option liability upon exercise (9,610,346 ) Change in fair value of warrant and preferred investment option liability (23,111,029 ) Balance, September 30, 2022 $ 5,179,343 Balance, June 30, 2022 $ 2,960,853 Fair Value of warrant and preferred investment option liability at issuance 27,466,801 Fair Value of warrant and preferred investment option liability upon exercise (6,183,014 ) Change in fair value of warrant and preferred investment option liability (19,065,297 ) Balance, September 30, 2022 $ 5,179,343 Balance, January 1, 2023 $ 16,116,273 Fair Value of warrant and preferred investment option liability at issuance 9,916,393 Fair Value of warrant and preferred investment option liability at time of inducement (2,530,760 ) Change in fair value of warrant and preferred investment option liability 17,761,007 ) Balance, September 30, 2023 $ 5,740,899 Balance, June 30, 2023 $ 4,985,287 Fair Value of warrant and preferred investment option liability at issuance 6,319,909 Fair Value of warrant and preferred investment option liability at time of inducement (2,530,760 ) Change in fair value of warrant and preferred investment option liabilit y (3,033,537 ) Balance, September 30, 2023 $ 5,740,899
Revenue Recognition	Revenue Recognition The Company recognizes revenues when product is delivered to the customer, and the ownership is transferred. The Company’s revenue recognition policy is based on the revenue recognition criteria established under the Financial Accounting Standards Board – Accounting Standards Codification 606 “Revenue From Contracts With Customers ” which has established a five-step process to govern contract revenue and satisfy each element as follows: (1) Identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when or as you satisfy a performance obligation. The Company records the revenue once all the above steps are completed. See Note 8 for further information on revenue recognition.
Advertising	Advertising Advertising costs are expensed as incurred. Advertising expense totalled $138,060 and $514,615 for the three months ended September 30, 2023 and 2022, respectively. Advertising expense totalled $621,988 and $2,805,812 for the nine months ended September 30, 2023 and 2022, respectively.
Patents	Patents Legal fees and similar costs incurred relating to patents are capitalized and are amortized over their estimated useful life once determined. Such costs amounted to $1,784,691 and $1,459,232 as of September 30, 2023 and December 31, 2022, respectively, and are included in other assets on the accompanying condensed consolidated balance sheets. Amortization is expected to commence during the fourth quarter of 2023.
Research and Development	Research and Development Expenditures for research activities relating to patents and product development are charged to expense as incurred. Such expenditures amounted to $2,916,349, and $2,781,676 for the three months ended September 30, 2023 and 2022, respectively, and $9,357,273 and $8,050,481 for the nine months ended September 30, 2023 and 2022, respectively.
Income Taxes	Income Taxes The Company accounts for income taxes following the asset and liability method in accordance with ASC 740 “Income Taxes.” Under such method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the condensed consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. The Company applies the accounting guidance issued to address the accounting for uncertain tax positions. This guidance clarifies the accounting for income taxes, by prescribing a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements as well as provides guidance on derecognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company classifies interest and penalty expense related to uncertain tax positions as a component of income tax expense. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years that the asset is expected to be recovered or the liability settled. A valuation allowance is provided when it is more likely than not that some portion or all of a deferred tax asset will not be realized. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the period in which related temporary differences become deductible. The Company considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in its assessment of a valuation allowance. During 2020, the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was passed, which temporarily removed 80% limitations on net operating loss carryforwards for the years 2019 and 2020. The Company adopted FASB ASU 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting of Income Taxes” (“ASU 2019-12”), as of January 1, 2021. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and clarifies and amends existing guidance to improve consistent application. The adoption of this guidance did not have a material impact on its financial statements.
Stock Based Compensation	Stock Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718-10, “ Share-Based Payment ,” which requires the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors including employee stock options, restricted stock units and employee stock purchases based on estimated fair values. In addition, as of January 1, 2020, the Company adopted Accounting Standards Update (“ASU”) 2018-07, Compensation – Stock Compensation (Topic 718), Improvements to Nonemployee Share-Based Payment Accounting . This ASU simplified aspects of share-based compensation issued to non-employees by making the guidance consistent with accounting for employee share-based compensation. The adoption of this guidance did not have a material impact on the financial statements. The Company estimates the fair value of stock options granted using the Black-Scholes option-pricing formula. This fair value is then amortized on a straight-line basis over the requisite service periods of the awards, which is generally the vesting period. The Company’s determination of fair value using an option-pricing model is affected by the stock price as well as assumptions regarding the number of highly subjective variables. The Company estimates volatility based upon the historical stock price of the comparable companies and estimates the expected term for employee stock options using the simplified method for employees and directors and the contractual term. The risk-free rate is determined based upon the prevailing rate of United States Treasury securities with similar maturities. The Company recognizes forfeitures as they occur rather than applying a prospective forfeiture rate in advance.
Leases	Leases The Company accounts for its leases under ASC 842, Leases. Under this guidance, arrangements meeting the definition of a lease are classified as operating or financing leases and are recorded on the condensed consolidated balance sheet as both a right of use asset and lease liability, calculated by discounting fixed lease payments over the lease term at the rate implicit in the lease or the Company’s incremental borrowing rate which is consummate with the respective lease term. Lease liabilities are increased by interest and reduced by payments each period, and the right of use asset is amortized over the lease term. For operating leases, interest on the lease liability and the amortization of the right of use asset result in straight-line rent expense over the lease term. In calculating the right of use asset and lease liability, the Company elects to combine lease and non-lease components as permitted under ASC 842. The Company excludes short-term leases having initial terms of 12 months or less from the new guidance as an accounting policy election and recognizes rent expense on a straight-line basis over the lease term.
Loss Per Share	Loss per Share The Company computes net loss per share in accordance with ASC 260, “ Earnings per Share . ” ASC 260 requires presentation of both basic and diluted net earnings per share (“EPS”) on the face of the statement of operations. Basic EPS is computed by dividing loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of warrants, convertible preferred stock and convertible debentures. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. Three Months Ended Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Net loss computation of basic and diluted net loss per common share: Net income (loss) attributable to common stockholders $ (14,248,574 ) $ 539,230 $ (28,249,105 ) $ (23,700,760 ) Basic and diluted net loss per share: Basic net income (loss) per common share $ (0.46 ) $ 0.05 $ (1.37 ) $ (5.42 ) Basic weighted average common shares outstanding 31,298,034 10,872,412 20,663,732 4,376,175 Diluted net income (loss) per common share (0.46 ) 0.03 (1.37 ) (5.42 ) Diluted weighted average common shares outstanding 31,298,034 19,721,339 20,663,732 4,376,175 Potentially dilutive securities that are not included in the calculation of diluted net loss per share because their effect is anti-dilutive are as foll o September 30, 2023 2022 Warrants and preferred investment options 34,142,455 8,847,473 Options and restricted stock units 1,351,271 1,354 Total anti-dilutive weighted average shares 34,142,455 8,848,827
Segment Reporting	Segment Reporting The Company operates one reportable segment referred to as the tools segment. A single management team that reports to the Chief Executive Officer comprehensively manages the business. Accordingly, the Company does not have separately reportable segments.
Recent Accounting Pronouncements	Recent Accounting Pronouncements As an emerging growth company, the Company has elected to use the extended transition period for complying with any new or revised financial accounting standards pursuant to Section 13(a) of the Securities and Exchange Act of 1934, as amended (the “Exchange Act”). In June 2016 and subsequently amended in March 2022, the FASB issued ASC 326, Financial Instruments – Credit Losses (Topic 326): Measurements of Credit Losses on Financial Instruments (“ASC 326”), which replaces the existing incurred loss model with a current expected credit loss (“CECL”) model that requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The Company would be required to use a forward-looking CECL model for accounts receivables, guarantees and other financial instruments. The Company adopted ASC 326 on January 1, 2023 and ASC 326 did not have a material impact on its financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF ESTIMATED FAIR VALUE OF WARRANTS	The Company calculated the estimated fair value of warrants on the date of issuance and at each subsequent reporting date using the following assumptions: At September 30, 2023 At December 31, 2022 Risk-free interest rate 4.6 5.03 4.06 4.32 Contractual term 1.75 5 1.75 4.75 Dividend yield 0 % 0 % Expected volatility 136.77 155.63 88 99.5
Schedule of Warrants Liabilities Measured at Fair Value Using Significant Unobservable Inputs	The table below provides a reconciliation of the balances for the warrant and preferred investment option liability which is measured at fair value using significant unobservable inputs (Level 3): Balance, January 1, 2022 $ 4,801,929 Fair Value of warrant and preferred investment option liability at issuance 33,098,789 Fair Value of warrant and preferred investment option liability upon exercise (9,610,346 ) Change in fair value of warrant and preferred investment option liability (23,111,029 ) Balance, September 30, 2022 $ 5,179,343 Balance, June 30, 2022 $ 2,960,853 Fair Value of warrant and preferred investment option liability at issuance 27,466,801 Fair Value of warrant and preferred investment option liability upon exercise (6,183,014 ) Change in fair value of warrant and preferred investment option liability (19,065,297 ) Balance, September 30, 2022 $ 5,179,343 Balance, January 1, 2023 $ 16,116,273 Fair Value of warrant and preferred investment option liability at issuance 9,916,393 Fair Value of warrant and preferred investment option liability at time of inducement (2,530,760 ) Change in fair value of warrant and preferred investment option liability 17,761,007 ) Balance, September 30, 2023 $ 5,740,899 Balance, June 30, 2023 $ 4,985,287 Fair Value of warrant and preferred investment option liability at issuance 6,319,909 Fair Value of warrant and preferred investment option liability at time of inducement (2,530,760 ) Change in fair value of warrant and preferred investment option liabilit y (3,033,537 ) Balance, September 30, 2023 $ 5,740,899
Schedule of Earnings Per Share	The Company computes net loss per share in accordance with ASC 260, “ Earnings per Share . ” ASC 260 requires presentation of both basic and diluted net earnings per share (“EPS”) on the face of the statement of operations. Basic EPS is computed by dividing loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of warrants, convertible preferred stock and convertible debentures. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. Three Months Ended Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Net loss computation of basic and diluted net loss per common share: Net income (loss) attributable to common stockholders $ (14,248,574 ) $ 539,230 $ (28,249,105 ) $ (23,700,760 ) Basic and diluted net loss per share: Basic net income (loss) per common share $ (0.46 ) $ 0.05 $ (1.37 ) $ (5.42 ) Basic weighted average common shares outstanding 31,298,034 10,872,412 20,663,732 4,376,175 Diluted net income (loss) per common share (0.46 ) 0.03 (1.37 ) (5.42 ) Diluted weighted average common shares outstanding 31,298,034 19,721,339 20,663,732 4,376,175
Schedule of Potential Dilutive Securities	Potentially dilutive securities that are not included in the calculation of diluted net loss per share because their effect is anti-dilutive are as foll o September 30, 2023 2022 Warrants and preferred investment options 34,142,455 8,847,473 Options and restricted stock units 1,351,271 1,354 Total anti-dilutive weighted average shares 34,142,455 8,848,827

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment consist of the following: September 30, 2023 December 31, 2022 Office Construction Irvine $ 4,975,451 $ Furniture 2,277,017 2,252,686 Computers 1,417,365 1,384,542 Production equipment 227,942 245,713 Tooling and molds 12,121,380 8,737,114 Auto 412,509 412,509 Application development 5,562,016 4,258,916 Website design 1,489,757 1,399,029 Steelbox 883,320 882,000 Leasehold improvements 747,879 5,058,790 Less: accumulated depreciation (11,210,501 ) (7,130,916 ) Property and Equipment, net $ 18,904,135 $ 17,500,383
SCHEDULE OF DEPRECIATION AND CAPITALIZED COSTS	Three Months Ended Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Depreciation expense $ 1,479,582 $ 1,164,689 $ 4,088,358 $ 3,103,204

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
SCHEDULE OF SUPPLIEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASES	Supplemental balance sheet information related to leases is as follows as of September 30, 2023: Operating leases Right-of-use assets, net $ 4,021,988 Current liabilities 1,247,062 Non-current liabilities 3,013,214 Total operating lease liabilities $ 4,260,276 Weighted Average Remaining Lease Term 3.34 years Weighted Average Discount Rate 4 %
SCHEDULE OF ANTICIPATED FUTURE LEASE COSTS	Anticipated future lease costs are as follows: For the years ending December 31, Building leases 2023 (remaining) $ 352,722 2024 1,481,667 2025 1,245,379 2026 1,211,105 2027 333,915 Total lease payments 4,624,788 Less: imputed interest 364,512 Present value of lease liabilities $ 4,260,276

CONCENTRATIONS (Tables)

CONCENTRATIONS (Tables)	9 Months Ended
	Sep. 30, 2023
Risks and Uncertainties [Abstract]
Schedule of Geographical Distribution of Revenue Percentage	For the three and nine months ended September 30, 2023 and 2022, respectively, the Company had the following geographic concentrations: Percentage of revenues for the Three Months Ended Percentage of revenues for the Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Canada 3 % 2 % 3 % 3 % Europe 16 % 4 % 14 % 5 % United States of America 79 % 90 % 81 % 86 % Others 2 % 4 % 2 % 6 %

NATURE OF OPERATIONS AND BASI_2

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative) - USD ($)				3 Months Ended		9 Months Ended
	Apr. 30, 2022	Apr. 25, 2022	Apr. 15, 2020	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Subsidiary, Sale of Stock [Line Items]
Reverse stock split, description	1-for-150	the Company effected a 1-for-150 reverse stock split (the “2022 Reverse Split”) of its issued and outstanding common stock	the Company effected a 1-for-10 reverse stock split (the “Reverse Split”) of its issued and outstanding common stock
Net loss				$ (14,248,574)	$ 8,006,430	$ (28,249,105)	$ (16,233,560)
Net cash used in operating activities						(4,109,040)	$ (30,295,137)
Accumulated deficit				$ (173,202,159)		$ (173,202,159)		$ (144,953,053)

SCHEDULE OF ESTIMATED FAIR VALU

SCHEDULE OF ESTIMATED FAIR VALUE OF WARRANTS (Details)	Sep. 30, 2023 yr	Dec. 31, 2022 yr
Measurement Input, Dividend yield [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	0	0
Minimum [Member] | Risk-free interest rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	4.6	4.06
Minimum [Member] | Contractual term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	1.75	1.75
Minimum [Member] | Expected volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	136.77	88
Maximum [Member] | Risk-free interest rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	5.03	4.32
Maximum [Member] | Contractual term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	5	4.75
Maximum [Member] | Expected volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	155.63	99.5

SCHEDULE OF RECONCILIATION OF B

SCHEDULE OF RECONCILIATION OF BALANCES FOR WARRANT LIABILITY (Details) - Warrant and Preferred Investment Option liability [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Beginning balance	$ 4,985,287	$ 2,960,853	$ 16,116,273	$ 4,801,929
Fair Value of warrant and preferred investment option liability at issuance	6,319,909	27,466,801	9,916,393	33,098,789
Fair Value of warrant and preferred investment option liability upon exercise		(6,183,014)		(9,610,346)
Fair Value of warrant and preferred investment option liability at time of inducement	(2,530,760)		(2,530,760)
Change in fair value of warrant and preferred investment option liability	(3,033,537)	(19,065,297)	17,761,007	(23,111,029)
Ending Balance	$ 5,740,899	$ 5,179,343	$ 5,740,899	$ 5,179,343

SCHEDULE OF EARNING PER SHARE (

SCHEDULE OF EARNING PER SHARE (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Accounting Policies [Abstract]
Net income (loss) attributable to common stockholders	$ (14,248,574)	$ (5,725,370)	$ (8,275,162)	$ 539,230	$ (12,136,051)	$ (12,103,938)	$ (28,249,105)	$ (23,700,760)
Basic net income (loss) per common share	$ (0.46)			$ 0.05			$ (1.37)	$ (5.42)
Basic weighted average common shares outstanding	31,298,034			10,872,412			20,663,732	4,376,175
Diluted net income (loss) per common share	$ (0.46)	$ (0.46)		$ 0.03			$ (1.37)	$ (5.42)
Diluted weighted average common shares outstanding	31,298,034	31,298,034		19,721,339			20,663,732	4,376,175

SCHEDULE OF POTENTIAL DILUTIVE

SCHEDULE OF POTENTIAL DILUTIVE SECURITIES (Details) - shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive weighted average shares	34,142,455	8,848,827
Warrants And Preferred Investment Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive weighted average shares	34,142,455	8,847,473
Options and Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive weighted average shares	1,351,271	1,354

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)		3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 14, 2023 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) SEGMENT	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Cash equivalents		$ 0		$ 0		$ 0
Allowance for doubtful accounts		2,050,917		2,050,917		2,918,869
Inventory reserves for obsolete		0		0		0
Advertising expenses		138,060	$ 514,615	621,988	$ 2,805,812
Legal fees	$ 50,000
Research and Development Expense		$ 2,916,349	2,781,676	$ 9,357,273	8,050,481
Number of reportable segment | SEGMENT				1
Percentage of limitations on net operating loss carryforwards was removed according to CARES ACT							80%	80%
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment		5 years		5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment		3 years		3 years
Product Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment		5 years		5 years
Transportation Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment		5 years		5 years
Tools, Dies and Molds [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment		3 years		3 years
Software Development [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment		3 years		3 years
Web Design [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment		4 years		4 years
Patents [Member]
Property, Plant and Equipment [Line Items]
Legal fees				$ 1,784,691		$ 1,459,232
Research and Development Expense		$ 2,916,349	$ 2,781,676	$ 9,357,273	$ 8,050,481

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Less: accumulated depreciation	$ (11,210,501)	$ (7,130,916)
Property and Equipment, net	18,904,135	17,500,383
Office Construction Irvine [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	4,975,451
Furniture [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	2,277,017	2,252,686
Computers [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	1,417,365	1,384,542
Production equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	227,942	245,713
Tooling And Molds [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	12,121,380	8,737,114
Auto [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	412,509	412,509
Application development [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	5,562,016	4,258,916
Website design [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	1,489,757	1,399,029
Steelbox [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	883,320	882,000
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	$ 747,879	$ 5,058,790

SCHEDULE OF DEPRECIATION AND CA

SCHEDULE OF DEPRECIATION AND CAPITALIZED COSTS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,479,582	$ 1,164,689	$ 4,088,358	$ 3,103,204

SCHEDULE OF SUPPLIEMENTAL BALAN

SCHEDULE OF SUPPLIEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Supplemental Balance Sheet Information Related To Leases [Line Items]
Right-of-use asset	$ 4,021,988	$ 4,415,859
Current liabilities	1,247,062	959,630
Non-current liabilities	3,013,214	3,477,380
Total operating lease liabilities	$ 4,260,276	$ 4,260,276
Weighted Average Remaining Lease Term	3 years 4 months 2 days
Weighted Average Discount Rate	4%

SCHEDULE OF ANTICIPATED FUTURE

SCHEDULE OF ANTICIPATED FUTURE LEASE COSTS (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
2023 (remaining)		$ 352,722
2024		1,481,667
2025		1,245,379
2026		1,211,105
2027		333,915
Total lease payments		4,624,788
Less: imputed interest		364,512
Present value of lease liabilities	$ 4,260,276	$ 4,260,276

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended
	Jan. 03, 2017	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Apr. 30, 2020
Loss Contingencies [Line Items]
Operating lease term	5 years
Security deposit	$ 29,297
Direct costs estimated percentage	22.54%
Direct cost lease per month	$ 6,201
Lease description				The lease commenced on December 1, 2019 with no rent due until April 1, 2020. From April 1, 2020 through March 31, 2025, base rent is due on the first of each month in the amount of $25,200 escalating annually on December 1st of each year to $29,480 beginning December 1, 2023. The Company paid an initial amount of $68,128 comprising the rent for April 2020
Operating lease rental expense		$ 430,839	$ 233,200	$ 1,442,730	$ 691,107
Lease expired during the period	2022-02
Geographic Distribution, Foreign [Member]
Loss Contingencies [Line Items]
Operating lease, expiry date				Jan. 01, 2027
Operating lease, monthly variable payment				$ 41,000
Paycheck Protection Program [Member]
Loss Contingencies [Line Items]
Initial rent paid						$ 68,128
CANADA
Loss Contingencies [Line Items]
Lease commence date for additional office space				Mar. 01, 2022
February 28, 2027 [Member] | CANADA
Loss Contingencies [Line Items]
Operating lease rental expense				$ 16,250
May 31, 2027 [Member] | CANADA
Loss Contingencies [Line Items]
Operating lease rental expense				48,379
Maximum [Member] | April 1, 2020 through March 31, 2025 [Member]
Loss Contingencies [Line Items]
Operating lease rental expense				29,480
Minimum [Member] | April 1, 2020 through March 31, 2025 [Member]
Loss Contingencies [Line Items]
Operating lease rental expense				$ 25,200

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)							9 Months Ended	48 Months Ended
	Jun. 22, 2023	Oct. 07, 2022	Apr. 30, 2022	Apr. 25, 2022	Feb. 28, 2022	Apr. 15, 2020	Sep. 30, 2023	May 31, 2027
Loss Contingencies [Line Items]
Loss contingency, damages sought, value	$ 124,800
Loss Contingency, Allegations	In the complaint, the Plaintiff is suing the Company for Breach of the Company’s lease agreement, dated December 10, 2021 (the “Lease”), for the real property located at 8687 Research Drive, Suites 100, 150, 250, Irvine, CA 92618 (collectively, the “Premises”).						In the complaint, the 2022 Plaintiff alleged a breach of the applicable 2022 Defendants’ fiduciary duties of loyalty, good faith, and due care owed to us and our shareholders, by negligently, willfully, recklessly and/or intentionally failing to perform their fiduciary duties primarily in connection with our registered direct offering of 2,500 shares of Series F preferred stock and 2,500 shares of Series G preferred stock in February 2022 and subsequent 1-for-150 reverse stock split effected in April 2022.
Reverse stock split, description			1-for-150	the Company effected a 1-for-150 reverse stock split (the “2022 Reverse Split”) of its issued and outstanding common stock		the Company effected a 1-for-10 reverse stock split (the “Reverse Split”) of its issued and outstanding common stock
Name of plaintiff	PCS Properties 2, LLC
Accrual contingency loss							$ 375,000
Preferred Stock [Member] | Series F Preferred Stock [Member]
Loss Contingencies [Line Items]
Number of shares issued					2,500
Preferred Stock [Member] | Series G Preferred Stock [Member]
Loss Contingencies [Line Items]
Number of shares issued					2,500
Subsequent Event [Member]
Loss Contingencies [Line Items]
Loss contingency, damages sought, value								$ 2,374,278
Minimum [Member]
Loss Contingencies [Line Items]
Loss contingency, damages sought, value		$ 10,000
Range of contingency loss							250,000
Maximum [Member]
Loss Contingencies [Line Items]
Range of contingency loss							$ 500,000

SHORT-TERM LOAN PAYABLE (Detail

SHORT-TERM LOAN PAYABLE (Details Narrative) - USD ($)		1 Months Ended	9 Months Ended
	Feb. 28, 2023	May 31, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Jul. 31, 2022
Short term debt			$ 707,625		$ 973,583
Proceeds from short-term loan payable			$ 779,795	$ 1,669,000
February Note [Member]
Short term debt	$ 1,127,000
Short-Term Debt, Terms	November 2023
Short-term debt, interest			9.49%
Proceeds from short-term loan payable			$ 412,589
Short-Term Debt [Member]
Short term debt						$ 1,669,000
Short-Term Debt, Terms			July 2023
Short-term debt, interest						7.99%
May Note [Member]
Short-term debt, interest		9.49%
Proceeds from short-term loan payable		$ 367,206

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)																			1 Months Ended		3 Months Ended			9 Months Ended		12 Months Ended
	Aug. 14, 2023	Jun. 23, 2023	Dec. 28, 2022	Nov. 17, 2022	Sep. 21, 2022	Jul. 27, 2022	Jun. 22, 2022	Jun. 08, 2022	Feb. 15, 2022	Jul. 11, 2021	Jul. 11, 2021	Jun. 02, 2020	Apr. 04, 2020	Jan. 28, 2020	Jan. 24, 2019	Jul. 02, 2018	Jan. 03, 2017	Jan. 03, 2017	Aug. 31, 2023	Nov. 30, 2022	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Aug. 17, 2023	Mar. 31, 2021	Nov. 20, 2020
Class of Stock [Line Items]
Common stock, shares authorized																					200,000,000			200,000,000		200,000,000
Preferred stock, shares authorized																					4,268			4,268		4,268
Common stock par value																					$ 0.0001			$ 0.0001		$ 0.0001
Preferred stock par value									$ 1,000												$ 0.0001			0.0001		$ 0.0001
Stock issued during the period, value																					$ 5,824,180	$ 551,833
Proceeds from issuance of stock									$ 4,205,000
Exercise price of warrants	$ 0.3201								$ 37.65	$ 121.5	$ 121.5										$ 1.9			$ 1.9
Proceeds from warrants exercise																									$ 5,978,067
Warrants exercisable shares, description												the Company sold 138,000 warrants (each exercisable into 1 share of common stock for a total of 138,000 shares of common stock).
Compensation expense																								$ 328,127	39,303
Cash fee equal to gross proceeds									7%
Management fee equal to gross proceeds									0.50%
Placement agent expenses	$ 25,000
Legal fees	50,000
Clearing fee	$ 15,950
Class of warrant or right issued during the period	10,619,911
Aggregate preferred stock issued									$ 5,000,000
Warrant issuance costs	$ 296,450			$ 453,537																	$ 186,450		$ 969,791	538,218	1,415,229	$ 275,130
Initial Fair Value Of Warrants									2,646,135
Total issuance costs									$ 795,000
Class of warrants or rights term							5 years
Fair Value of preferred investment option liability at issuance	$ 6,319,909			$ 4,589,108
Common stock deemed dividend																							$ 7,467,200		7,467,200
Payment for the repurchase of warrants								$ 2,500,000																	2,500,000
Warrant issuance costs expensed																										$ 170,308
Inducement expense																					6,373,353			6,373,353
Cliff Vesting [Member]
Class of Stock [Line Items]
Share based compensation by share based award options subject to vesting in instalments			900,000
Share based compensation by share based award vesting period period			36 months
H C Wainwright And Co LLC [Member]
Class of Stock [Line Items]
Cash fee equal to gross proceeds																			7%
Management fee equal to gross proceeds																			0.50%
Legal fees																			$ 50,000
Non accountable expenses																			25,000
Clearance fees																			$ 15,950
2021 Offering Warrants [Member] | Warrant [Member]
Class of Stock [Line Items]
Financial liabilities at fair value																					$ 1,185			$ 1,185
June Two Thousand And Twenty Two Prefunded Warrants [Member] | June Two Thousand And Twenty Two [Member]
Class of Stock [Line Items]
Common stock par value							$ 0.0001
June Two Thousand And Twenty Two Warrants And June Two Thousand And Twenty Two Prefunded Warrants [Member]
Class of Stock [Line Items]
Number of warrants outstanding																					189,474			189,474
June Two Thousand And Twenty Two Warrants And June Two Thousand And Twenty Two Prefunded Warrants [Member] | June Two Thousand And Twenty Two [Member]
Class of Stock [Line Items]
Number of warrants outstanding																					5,000			5,000
Number of days notice to be given to the company to increase the beneficial ownership upto a certain threshold limit							61 days
Warrants and rights outstanding																					$ 20,255			$ 20,255
Placement Agent Warrants Two Thousand And Twenty Two [Member] | June Two Thousand And Twenty Two [Member]
Class of Stock [Line Items]
Warrants and rights outstanding																					$ 333,605			333,605
June Two Thousand And Twenty Two Warrants June Two Thousand And Twenty Two Prefunded Warrants And Placement Agent Warrants [Member] | June Two Thousand And Twenty Two [Member]
Class of Stock [Line Items]
Financial liabilities at fair value							$ 2,800,588
Issuance costs relating to liability portion of warrants expensed							$ 454,867																	$ 454,867
July Two Thousand Twenty Two Private Placement [Member]
Class of Stock [Line Items]
Warrants to purchase common stock						700,000
Class of warrant or right number warrants issued						3,300,000
July 2022 Preferred Investment Option [Member]
Class of Stock [Line Items]
Number of warrants issued																										240,000
Number of warrants outstanding																					240,000			240,000
Common stock reserved for future issuance						8,000,000
November 2022 Preferred Investment Option [Member]
Class of Stock [Line Items]
Stock issued during period, shares, conversion of units																				157,195
November Two Thousand Twenty Two Private Placement [Member]
Class of Stock [Line Items]
Warrants to purchase common stock				982,466
Class of warrant or right number warrants issued				1,637,445
New Warrants Shares [Member]
Class of Stock [Line Items]
Class of warrant or right issued during the period	21,239,822
Net proceed received	$ 3,400,000
Minimum [Member] | June Two Thousand And Twenty Two Warrants And June Two Thousand And Twenty Two Prefunded Warrants [Member] | June Two Thousand And Twenty Two [Member] | Before Exercise Of Warrants [Member]
Class of Stock [Line Items]
Ownership percentage							4.99%
Minimum [Member] | June Two Thousand And Twenty Two Warrants And June Two Thousand And Twenty Two Prefunded Warrants [Member] | June Two Thousand And Twenty Two [Member] | After Exercise Of Warrants [Member]
Class of Stock [Line Items]
Ownership percentage							9.99%
Minimum [Member] | June 2023 Prefunded Warrants [Member] | Before Exercise Of Warrants [Member]
Class of Stock [Line Items]
Ownership percentage		4.99%
Minimum [Member] | June 2023 Prefunded Warrants [Member] | After Exercise Of Warrants [Member]
Class of Stock [Line Items]
Ownership percentage		9.99%
2018 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Unrecognized compensation expense																					$ 0			$ 0
2018 Equity Incentive Plan [Member] | January 1, 2022 [Member]
Class of Stock [Line Items]
Restricted stock units vesting term percentage													34%
2018 Equity Incentive Plan [Member] | January 1, 2023 [Member]
Class of Stock [Line Items]
Restricted stock units vesting term percentage													33%
2022 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Compensation expense																					99,471			328,127
Restricted stock units vesting term percentage			50%
Unrecognized compensation expense																					$ 969,256			$ 969,256
Exchange Agreement [Member]
Class of Stock [Line Items]
Exercise price of warrants									$ 0.05																				$ 150
Warrants expiration date																													Aug. 20, 2024
Warrants to purchase common stock																													3,833
Tblt Exchange Agreement [Member]
Class of Stock [Line Items]
Class of warrants or rights repurchased during the period units									76,667
Inducement Offer Letter [Member] | Series C Preferred Investment Options [Member]
Class of Stock [Line Items]
Exercise price of warrants	$ 0.4001
Warrants to purchase common stock	637,195
Stock issuance cost	$ 455,908
Cash fee equal to gross proceeds	7%
Management fee equal to gross proceeds	0.50%
Percentage of warrants exercised	6%
Reduced exercise price of the warrants	$ 125
Net proceed received	$ 3,000,000
Class of Warrant or Right, Date from which Warrants or Rights Exercisable	Aug. 17, 2023
Inducement Offer Letter [Member] | Common Stock Purchase Warrants [Member]
Class of Stock [Line Items]
Cash fee equal to gross proceeds	7%
Management fee equal to gross proceeds	0.50%
Board of Directors [Member] | 2016 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Maximum number of shares eligible to receive by employees																								83
Number of options to purchase common stock																	83
Exercise price of options																		$ 15,000
Percentage of vesting of options																	25%
Board of Directors [Member] | 2016 Equity Incentive Plan [Member] | Maximum [Member]
Class of Stock [Line Items]
Number of shares issued																								83
Board of Directors [Member] | 2018 Equity Incentive Plan [Member] | Maximum [Member]
Class of Stock [Line Items]
Number of shares issued																625
Board of Directors [Member] | 2022 Equity Incentive Plan [Member] | Maximum [Member]
Class of Stock [Line Items]
Number of shares issued					1,350,000
Common Stock [Member]
Class of Stock [Line Items]
Number of shares issued																					10,619,911	10,975,611
Stock issued during the period, value																					$ 1,062	$ 1,097
Stock issued during period, shares, conversion of units																				8,000,000
Warrant [Member] | Placement Agent Warrants [Member]
Class of Stock [Line Items]
Financial liabilities at fair value																										$ 19,751
Placement Agent Warrants [Member]
Class of Stock [Line Items]
Number of warrants issued																					165			165
Exercise price of warrants									$ 7.5										$ 0.4001		$ 0.4001			$ 0.4001
Number of warrants outstanding									10,000
Warrants to purchase common stock																			637,195
Percentage of stock option exercised																			6%
Percentage of exercise price of stock options decreased																			125%
Placement Agent Warrants One [Member]
Class of Stock [Line Items]
Number of warrants issued																					32			32
Exercise price of warrants																					$ 18,000			$ 18,000
Placement Agent Warrants Two [Member]
Class of Stock [Line Items]
Number of warrants issued																					133			133		133
Exercise price of warrants																					$ 1,500			$ 1,500		$ 1,500
Warrants and rights outstanding																										$ 18,000
Class B Warrants [Member]
Class of Stock [Line Items]
Number of warrants issued																					0			0		100
Exercise price of warrants																					$ 18,000			$ 18,000
Number of warrants outstanding																					0			0		100
Series A Warrants and Series B Warrants [Member] | Investors [Member] | Exchange Agreement [Member]
Class of Stock [Line Items]
Warrants to purchase common stock															283
Proceeds from warrants exercise															$ 2,172,680
Stock issuance cost															$ 159,958
Series A Warrants and Series B Warrants One [Member] | Investors [Member] | Exchange Agreement [Member]
Class of Stock [Line Items]
Warrants to purchase common stock															339
Number of shares issued for exercise of warrants															339
Series A Warrants [Member]
Class of Stock [Line Items]
Number of warrants issued																					3,460			3,460		3,460
Exercise price of warrants																												$ 5,505
Number of warrants outstanding																					3,460			3,460		3,460
Series A Warrant [Member]
Class of Stock [Line Items]
Warrants exercisable shares, description																								Each warrant expires on the fifth anniversary of the original issuance date.
2020 Offering Warrants [Member]
Class of Stock [Line Items]
Number of warrants issued																					102,450			102,450		102,450
Number of warrants outstanding																					102,450			102,450		102,450
Warrants exercisable shares, description																								the Company sold 329,667 warrants (each exercisable into 1/20th of a share of common stock for a total of 16,483 shares of common stock). In the June 2, 2020 public offering, the Company sold 138,000 warrants (each exercisable into 1 share of common stock for a total of 138,000 shares of common stock).
Number of warrants sold												138,000		329,667
Restricted Stock Units [Member] | 2018 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Number of options to purchase common stock													144,110
Number of restricted stock units granted													350
Restricted Stock Units [Member] | 2022 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Number of options to purchase common stock			2,003,130
Number of restricted stock units granted			1,350,000
2021 Offering Warrants [Member]
Class of Stock [Line Items]
Exercise price of warrants										$ 162.94	$ 162.94
Warrants to purchase common stock									1	1	1										1			1
Number of warrants sold											153,433
Number of warrants converted to common stock										6,220	18,412
Percentage of exercise price over offering price										125%	125%
Class of Warrant or Right, Date from which Warrants or Rights Exercisable									Jul. 15, 2022
2021 Placement Agent Warrants [Member]
Class of Stock [Line Items]
Number of warrants issued																					153,433			153,433		18,412
Number of warrants outstanding																					153,433			153,433		18,412
Unregistered Warrants [Member]
Class of Stock [Line Items]
Exercise price of warrants									$ 37.65
Warrants to purchase common stock									125,000
2022 Offering Warrants [Member]
Class of Stock [Line Items]
Number of warrants issued																					125,000			125,000
Number of warrants outstanding																										125,000
Number of warrants sold									125,000															3,157,895
Class of Warrant or Right, Date from which Warrants or Rights Exercisable									Jul. 15, 2022
2022 Offering Warrants [Member] | Warrant [Member]
Class of Stock [Line Items]
Financial liabilities at fair value																					$ 3,915			$ 3,915
2022 Placement Agent Warrants [Member]
Class of Stock [Line Items]
Number of warrants issued									10,000																	10,000
Exercise price of warrants									$ 7.5												$ 2.375			$ 2.375
Number of warrants outstanding																					10,000			10,000
2022 Placement Agent Warrants [Member] | Warrant [Member]
Class of Stock [Line Items]
Financial liabilities at fair value																					$ 81,775			$ 81,775
2022 Placement Agent Warrants [Member] | Placement Agent Warrants Two Thousand And Twenty Two [Member]
Class of Stock [Line Items]
Number of warrants issued																					189,474			189,474
August 2023 Series C Preferred Investment Options Reset and Warrants [Member]
Class of Stock [Line Items]
Exercise price of warrants	$ 0.3201
Warrants to purchase common stock																											21,239,822
August 2023 Series C Preferred Investment Options Reset and Warrants [Member] | Maximum [Member]
Class of Stock [Line Items]
Exercise price of warrants	2.356
August 2023 Series C Preferred Investment Options Reset and Warrants [Member] | Minimum [Member]
Class of Stock [Line Items]
Exercise price of warrants	0.3201
October 2016 Private Placement [Member] | Placement Agent Warrants [Member]
Class of Stock [Line Items]
Warrants expiration date																					Oct. 17, 2021			Oct. 17, 2021
August 2018 Financing [Member] | Placement Agent Warrants [Member]
Class of Stock [Line Items]
Warrants expiration date																					Sep. 04, 2023			Sep. 04, 2023
IPO [Member] | June Two Thousand And Twenty Two [Member]
Class of Stock [Line Items]
Common stock par value							$ 0.0001
Class of warrants or rights number of securities covered by warrants or right																					772,157			772,157
IPO [Member] | June Two Thousand And Twenty Two Warrants [Member] | June Two Thousand And Twenty Two [Member] | Tranche One [Member]
Class of Stock [Line Items]
Number of warrants issued							772,157
IPO [Member] | June Two Thousand And Twenty Two Warrants [Member] | June Two Thousand And Twenty Two [Member] | Tranche Two [Member]
Class of Stock [Line Items]
Number of shares issued							772,157
Exercise price of warrants							$ 1.9
IPO [Member] | June Two Thousand And Twenty Two Prefunded Warrants [Member] | June Two Thousand And Twenty Two [Member] | June Two Thousand And Twenty Two Prefunded Warrants [Member]
Class of Stock [Line Items]
Number of warrants issued							2,385,738
Exercise price of warrants							$ 1.8999
Class of warrants or rights number of securities covered by warrants or right																					2,385,738			2,385,738
IPO [Member] | June Two Thousand And Twenty Two Warrants And June Two Thousand And Twenty Two Prefunded Warrants [Member] | June Two Thousand And Twenty Two [Member]
Class of Stock [Line Items]
Exercise price of warrants							$ 1.9
Class of warrants or rights number of securities covered by warrants or right							3,157,895
IPO [Member] | Placement Agent Warrants Two Thousand And Twenty Two [Member] | June Two Thousand And Twenty Two [Member] | H C Wainwright And Co LLC [Member]
Class of Stock [Line Items]
Exercise price of warrants							$ 2.375
Cash fee equal to gross proceeds							7%
Management fee equal to gross proceeds							0.50%
Class of warrants or rights number of securities covered by warrants or right							189,474
IPO [Member] | June Two Thousand And Twenty Two Warrants June Two Thousand And Twenty Two Prefunded Warrants And Placement Agent Warrants [Member] | June Two Thousand And Twenty Two [Member]
Class of Stock [Line Items]
Class of warrants or rights term							5 years
Class of warrants or rights excercised during the period units																								3,152,895
IPO [Member] | Common Stock And Warrants [Member] | June Two Thousand And Twenty Two [Member]
Class of Stock [Line Items]
Stock issuance cost							$ 881,000
Sale of stock net consideration received on the transaction							$ 5,100,000
June 2023 Offering [Member]
Class of Stock [Line Items]
Stock issuance cost		$ 703,450
Cash fee equal to gross proceeds		7%
Management fee equal to gross proceeds		0.50%
Sale of stock net consideration received on the transaction		$ 3,800,000
June 2023 Offering [Member] | June 2023 Prefunded Warrants [Member]
Class of Stock [Line Items]
Common stock par value		$ 0.0001
Number of warrants issued		4,886,586
Warrants to purchase common stock		4,886,586
June 2023 Offering [Member] | Series D Common Warrants [Member]
Class of Stock [Line Items]
Number of warrants issued		10,975,611																			10,975,611			10,975,611
Exercise price of warrants		$ 0.29																			$ 0.29			$ 0.29
Warrants to purchase common stock		10,975,611
Financial liabilities at fair value		$ 3,596,484
Warrant issuance costs		$ 351,768
June 2023 Offering [Member] | June 2023 Placement Agent Warrant [Member]
Class of Stock [Line Items]
Exercise price of warrants		$ 0.5125
Warrants to purchase common stock		658,527
June 2023 Offering [Member] | June 2023 Placement Warrants [Member]
Class of Stock [Line Items]
Number of warrants issued																					658,527			658,527
Exercise price of warrants																					$ 0.5125			$ 0.5125
June 2023 Offering [Member] | Series D and Placement Warrants [Member]
Class of Stock [Line Items]
Number of warrants outstanding																					11,260,880			11,260,880
Fair value of warrants																					$ 1,960,243			$ 1,960,243
June 2023 Offering [Member] | June 2023 Common Share and Series D Common Warrant [Member]
Class of Stock [Line Items]
Offering price		$ 0.41
June 2023 Offering [Member] | Prefunded Warrant and Class D Common Warrant [Member]
Class of Stock [Line Items]
Offering price		$ 0.4099
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																					4,268			4,268		4,268
Preferred stock par value																					$ 0.0001			$ 0.0001		$ 0.0001
Exercise price of warrants	$ 2.356
Preferred stock, shares issued																					0			0		0
Preferred stock, shares outstanding																					0			0		0
Series E Non Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																					15			15		15
Preferred stock par value																					$ 0.0001			$ 0.0001
Stock issued during the period, value																								$ 1,000,000
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																					5,775			5,775		5,775
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																					2,500			2,500		2,500
Preferred stock par value									$ 0.0001												$ 0.0001			$ 0.0001		$ 0.0001
Stock issued during period stock split									2,500
Issuance of common stock upon conversion of preferred stock									83,334
Conversion price									$ 30
Preferred stock, shares issued																					2,500			2,500		2,500
Preferred stock, shares outstanding																					2,500			2,500		2,500
Series F Preferred Stock [Member] | 2022 Offering Warrants [Member]
Class of Stock [Line Items]
Offer of sale for shares									2,500
Series G Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																					2,500			2,500		2,500
Preferred stock par value									$ 0.0001												$ 0.0001			$ 0.0001		$ 0.0001
Stock issued during period stock split									2,500
Issuance of common stock upon conversion of preferred stock									83,334
Conversion price									$ 30
Preferred stock, shares issued																					2,500			2,500		2,500
Preferred stock, shares outstanding																					2,500			2,500		2,500
Series G Preferred Stock [Member] | 2022 Offering Warrants [Member]
Class of Stock [Line Items]
Offer of sale for shares									2,500
Series A Preferred Investment Options [Member]
Class of Stock [Line Items]
Exercise price of warrants						$ 6.25
Stock issued during period, shares, conversion of units						4,000,000
Series B Preferred Investment Options [Member]
Class of Stock [Line Items]
Stock issued during period, shares, conversion of units						4,000,000
Sale of stock, price per share						$ 5
PreFunded Warrant and associated and associated Series A Preferred Investment Option and Series B Preferred Investment Option [Member]
Class of Stock [Line Items]
Sale of stock, price per share						4.9999
July Two Thousand Twenty Two Placement Options [Member]
Class of Stock [Line Items]
Exercise price of warrants						$ 6.25
Stock issuance cost																								$ 1,800,150
Stock issued during period, shares, conversion of units						240,000
Net proceed received						$ 18,200,000
Series A And B Preferred Investment Options [Member]
Class of Stock [Line Items]
Exercise price of warrants																										$ 5
Warrant issuance costs																									$ 969,791
Common stock deemed dividend																								7,467,200
Stock cancelled during period																				8,000,000
Series A And B Preferred Investment Options [Member] | Warrant [Member]
Class of Stock [Line Items]
Fair Value of preferred investment option liability at issuance																					$ 27,466,800			27,466,800
Series A And B Preferred Investment Options [Member] | July 2022 Preferred Investment Option [Member] | Warrant [Member]
Class of Stock [Line Items]
Fair Value of preferred investment option liability at issuance																					$ 7,440			$ 7,440
Series A And B Preferred Investment Options [Member] | Warrant [Member] | July 2022 Preferred Investment Option [Member]
Class of Stock [Line Items]
Fair Value of preferred investment option liability at issuance																										$ 173,673
Series C Preferred Investment Options [Member]
Class of Stock [Line Items]
Number of warrants issued																					157,195			157,195		10,777,106
Exercise price of warrants																				$ 3.578365	$ 2.356			$ 2.356
Stock issued during period, shares, conversion of units				10,619,911																10,619,911
Sale of stock, price per share				$ 2.862592
Share-based compensation arrangement by share-based payment award, options, exercises in period																								10,619,911
Proceeds from stock options exercised																								$ 2,900,000
Series C Preferred Investment Options [Member] | Warrant [Member] | July 2022 Preferred Investment Option [Member]
Class of Stock [Line Items]
Fair Value of preferred investment option liability at issuance																					$ 8,803			$ 8,803		$ 15,507,651
Prefunded Warrant and Associated and Associated Series C Preferred Investment Option and Series C Preferred Investment Option [Member]
Class of Stock [Line Items]
Sale of stock, price per share				2.862592
November Two Thousand Twenty Two Placement Options [Member]
Class of Stock [Line Items]
Exercise price of warrants				$ 3.578365
Stock issuance cost				$ 1,124,149
Stock issued during period, shares, conversion of units				157,915
Net proceed received				$ 6,400,000
June 2023 Common Shares [Member] | June 2023 Offering [Member]
Class of Stock [Line Items]
Number of shares issued		6,089,025

REVENUE RECOGNITION AND RESER_2

REVENUE RECOGNITION AND RESERVE FOR SALES RETURNS AND ALLOWANCES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Ceded Credit Risk [Line Items]
Revenue recognition reserve for sales returns and allowances			$ 407,246		$ 407,246
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer [Member]
Ceded Credit Risk [Line Items]
Concentration risk, percentage	66%	66%	51%	74%
Revenue Benchmark [Member] | Minimum [Member] | Customer Concentration Risk [Member] | Customer [Member]
Ceded Credit Risk [Line Items]
Concentration risk, percentage			2%
Revenue Benchmark [Member] | Maximum [Member] | Customer Concentration Risk [Member] | Customer [Member]
Ceded Credit Risk [Line Items]
Concentration risk, percentage			5%

CONCENTRATIONS (Details)

CONCENTRATIONS (Details) - Revenue Benchmark [Member] - Geographic Concentration Risk [Member]	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Canada [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	3%	2%	3%	3%
Europe [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	16%	4%	14%	5%
USA [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	79%	90%	81%	86%
Others [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	2%	4%	2%	6%

CONCENTRATIONS (Details Narrati

CONCENTRATIONS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Concentration Risk [Line Items]
Cash exceeds FDIC insured amounts	$ 1,553,890		$ 1,553,890		$ 2,314,237
Customer [Member] | Customer Concentration Risk [Member] | Revenue Benchmark [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	66%	66%	51%	74%
Customer [Member] | Supplier Concentration Risk [Member] | Purchase [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	55%	35%	26%	15%
Customer [Member] | Two Customers [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration risk, percentage			49%		56%
Customer One [Member] | Customer Concentration Risk [Member] | Revenue Benchmark [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	51%	51%		63%
Customer Two [Member] | Customer Concentration Risk [Member] | Revenue Benchmark [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	15%	15%		11%
Supplier 1 [Member] | Supplier Concentration Risk [Member] | Revenue Benchmark [Member]
Concentration Risk [Line Items]
Concentration risk, percentage		12%
Supplier 1 [Member] | Supplier Concentration Risk [Member] | Purchase [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	20%			5%
Supplier 2 [Member] | Supplier Concentration Risk [Member] | Purchase [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	20%	12%		5%
Supplier 3 [Member] | Supplier Concentration Risk [Member] | Purchase [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	16%	11%		4%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - $ / shares	Sep. 21, 2023	Sep. 30, 2023	Dec. 31, 2022	Feb. 15, 2022
Subsequent Event [Line Items]
Preferred stock, par value		$ 0.0001	$ 0.0001	$ 1,000
Series H Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred stock, par value	$ 0.0001
Number of preferred shares	50,000
Preferred Stock Voting Rights	Except as otherwise provided by the Company’s Amended and Restated Articles of Incorporation or bylaws  or required by law, each share of Series H Preferred Stock entitles the holder thereof to 1,000,000 votes per share
Share price outstanding equals in cash	$ 0.01