SS Innovations International (SSII) 10-K 22 Feb 22 2019 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Feb. 18, 2022	Jun. 30, 2019
Document Information Line Items
Entity Registrant Name	AVRA Medical Robotics, Inc.
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		37,808,805
Entity Public Float			$ 0
Amendment Flag	false
Entity Central Index Key	0001676163
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Entity Incorporation, State or Country Code	FL
Entity File Number	333-216054
Entity Interactive Data Current	No

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
CURRENT ASSETS:
Cash and cash equivalents	$ 28,474	$ 35,716
Other prepaid expenses and deposit	6,290	5,830
Total Current Assets	34,764	41,546
EQUIPMENT:
Equipment	119,592	44,592
Accumulated depreciation	(34,954)	(9,252)
Total Equipment, net	84,638	35,340
OTHER ASSETS:
Intellectual Property		43,548
Website	36,122	36,000
Accumulated amortization	(23,000)	(11,000)
Total Other Assets, net	13,122	68,548
TOTAL ASSETS	132,524	145,434
CURRENT LIABILITIES:
Accounts payable	141,417	10,020
Accrued compensation	492,825	317,825
Accrued expenses	104,040	10,626
Notes payable - related party	367,500	15,000
Promissory notes	90,000	15,000
Total Current Liabilities	1,195,782	368,471
Commitments and contingencies (see Note 8)
STOCKHOLDERS’ DEFICIT:
Preferred stock, 5,000,000 shares authorized, $.0001 par value, No shares issued and outstanding
Common stock, 100,000,000 shares authorized, $.0001 par value, 21,857,218 and 21,007,446 shares issued and outstanding December 31, 2019 and 2018, respectively	2,186	2,101
Common stock liability Common stock to be issued, 128,909 and 70,050 shares, $.0001 par value at December 31, 2019 and 2018, respectively	254,564	81,312
Additional paid in capital	4,549,058	2,176,643
Accumulated deficit	(5,869,066)	(2,483,093)
Total Stockholders’ Deficit	(1,063,258)	(223,037)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 132,524	$ 145,434

Balance Sheets (Parentheticals)

Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	21,857,218	21,007,446
Common stock, shares outstanding	21,857,218	21,007,446
Common stock liability, Common stock to be issued	128,909	70,050
Common stock liability common stock par value (in Dollars per share)	$ 0.0001	$ 0.0001

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Revenue
OPERATING EXPENSES
Research and Development	60,874	27,125
Compensation Expense	2,509,792	529,068
General and Administrative	752,018	404,188
Impairment Loss	43,548
Total Operating Expenses	3,366,232	960,380
OTHER INCOME AND (EXPENSES)
Interest Earned	7	58
Interest Expense	(19,748)
Total Other Income and (Expenses), net	(19,741)	58
Loss before income tax taxes	(3,385,973)	(960,322)
Income tax provision
NET LOSS	$ (3,385,973)	$ (960,322)
Loss per common share - basic and diluted (in Dollars per share)	$ (0.16)	$ (0.05)
Weighted average common shares outstanding
basic and diluted (in Shares)	21,535,656	20,863,980

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CASH FLOWS OPERATING ACTIVITIES:
Net loss	$ (3,385,973)	$ (960,322)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense	37,702	19,463
Impairment loss	43,548
Stock compensation expense	1,070,369	76,005
Stock issued for services	1,732,177	501,188
Cancellation of stock	(312,500)
Non-cash interest warrants	16,221
Changes in operating assets and liabilities:
Other prepaid expenses and deposit	(460)	4,627
Accounts payable and accrued expenses	374,811	(84,249)
Net Cash Used in Operating Activities	(424,105)	(443,288)
INVESTING ACTIVITIES:
Website costs	(122)	(14,400)
Equipment acquisition	(50,000)	(9,168)
Net Cash Used in Investing Activities	(50,122)	(23,568)
FINANCING ACTIVITIES:
Proceeds from notes payable related party	352,500	15,000
Proceeds from promissory notes	75,000	15,000
Proceeds from sale of common stock for cash		20,000
Proceeds from exercise of stock options	39,485
Net Cash Provided by Financing Activities	466,985	50,000
DECREASE IN CASH AND CASH EQUIVALENTS	(7,242)	(416,856)
CASH AND CASH EQUIVALENTS - BEGINNING OF YEAR	35,716	452,572
CASH AND CASH EQUIVALENTS - END OF YEAR	28,474	35,716
Supplemental information of non-cash investing and financing activities:
Cash paid for interest	3,527
Cash paid for income taxes
Non-cash financing activities:
Related party accrued expenses converted into common stock		39,000
Stock issued for website		21,600
Stock issued for equipment		31,250
Equipment acquisition included in accounts payable	$ 25,000

Statement of Shareholders' Defi

Statement of Shareholders' Deficit - USD ($)	Common Stock	Common Stock to be Issued	Additional Paid-In Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2017	$ 2,064		$ 1,621,800	$ (1,522,771)	$ 101,093
Balance (in Shares) at Dec. 31, 2017	20,644,746
Stock based compensation expense			76,005		76,005
Sale of stock	$ 2		19,998		20,000
Sale of stock (in Shares)	16,000
Stock issued for services	$ 33	$ 81,312	419,842		501,187
Stock issued for services (in Shares)	327,200	65,050
Related party accrued expenses converted into stock	$ 2		38,998		39,000
Related party accrued expenses converted into stock (in Shares)	19,500
Net (loss)				(960,322)	(960,322)
Balance at Dec. 31, 2018	$ 2,101	$ 81,312	2,176,643	(2,483,093)	(223,037)
Balance (in Shares) at Dec. 31, 2018	21,007,446	65,050
Stock based compensation expense			1,070,369		1,070,369
Stock warrants			16,221		16,221
Exercise of stock options	$ 21		39,464		39,485
Exercise of stock options (in Shares)	210,000
Common stock issuable for services		$ 173,252	51,239		224,491
Common stock issuable for services (in Shares)		63,859
Cancellation of stock	$ (25)		(312,475)		(312,500)
Cancellation of stock (in Shares)	(250,000)
Stock issued for services	$ 89		1,507,597		1,507,686
Stock issued for services (in Shares)	889,772
Net (loss)				(3,385,973)	(3,385,973)
Balance at Dec. 31, 2019	$ 2,186	$ 254,564	$ 4,549,038	$ (5,869,066)	$ (1,063,258)
Balance (in Shares) at Dec. 31, 2019	21,857,218	128,909

Company and Basis of Presentati

Company and Basis of Presentation	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
COMPANY AND BASIS OF PRESENTATION	NOTE 1 – COMPANY AND BASIS OF PRESENTATION Organization AVRA Medical Robotics, Inc. (the “Company” or “AVRA”) was incorporated as AVRA Surgical Microsystems, Inc. in the State of Florida on February 4, 2015. Effective November 5, 2015, the Company’s corporate name was changed to AVRA Medical Robotics, Inc. The Company was established to develop advanced medical surgical devices. The Company is structured to invest in four principal areas – surgical robotic systems, surgical tools, implantable devices and surgical robotic training. Basis of Presentation The accompanying financial statements are prepared on the basis of accounting principles generally accepted in the United States of America (“GAAP”). The Company is a development-stage enterprise devoting substantial efforts to establishing a new business, financial planning, raising capital, and research into products which may become part of the Company’s product portfolio. The Company has not realized sales through December 31, 2019. A development stage company is defined as one in which all efforts are devoted substantially to establishing a new business and, even if planned principal operations have commenced, revenues are insignificant. Going Concern The accompanying financial statements have been prepared assuming the continuation of the Company as a going concern. At December 31, 2019, the Company’s stockholders’ deficit was $1,063,258 which raises substantial doubt about the Company’s ability as a going concern. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and is dependent on debt and equity financing to fund its operations. Management of the Company is making efforts to raise additional funding until a registration statement relating to an equity funding facility is in effect. While management of the Company believes that it will be successful in its capital formation and planned operating activities, there can be no assurance that the Company will be able to raise additional equity capital, or be successful in the development and commercialization of the products it develops or initiates collaboration agreements thereon. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and expenses. The Company regularly evaluates estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates made by management. Cash and Cash Equivalents The Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company maintains its principal cash balance in a financial institution. These balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. At December 31, 2019 and 2018, $0 were in excess of the FDIC insured limit. Revenue Recognition In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606). The ASU and all subsequently issued clarifying ASUs replaced most existing revenue recognition guidance in U.S. GAAP. The ASU also required expanded disclosures relating to the nature amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The Company adopted the new standard effective January 1, 2018, the first day of the Company’s fiscal year. For these reasons, the adoption of this ASU did not have a significant impact on the Company’s financial statements Effective January 1, 2018, the Company adopted guidance issued by the FASB regarding recognizing revenue from contracts with customers. The revenue recognition policies as enumerated below reflect the Company’s accounting policies effective January 1, 2018, which did not have a materially different financial statement result than what the results would have been under the previous accounting policies for revenue recognition. Equipment Equipment is recorded at cost and depreciated using the straight-line method at rates determined to estimate the useful lives of the assets. The annual rates used in calculating depreciation are as follows: Equipment -5 years straight-line Intangibles Intangible assets continue to be subject to amortization, and any impairment is determined in accordance with ASC 360, “Property, Plant, and Equipment,” intangible assets are stated at historical cost and amortized over their estimated useful lives. The Company uses a straight-line method of amortization, unless a method that better reflects the pattern in which the economic benefits of the intangible asset are consumed or otherwise used up can be reliably determined The Company purchased existing Intellectual Property from the University of Central Florida. Management regularly assesses Website Website is recorded at cost and amortized using the straight-line method over its estimated life of 3 years. Long-lived Assets In accordance with ASC 360, “ Property Plant and Equipment Research and Development Costs In accordance with ASC Topic 730 “Research and Development”, with the exception of intellectual property that is purchased from another enterprise and have alternative future use, research and development expenses are charged to operations as incurred. Stock Compensation Expense The Company recognizes stock based compensation expense in the financial statements for share-based awards based on the grant-date fair value of those awards. Stock based compensation expense is recognized over the requisite service periods of the awards on a straight-line basis, which is generally commensurate with the vesting term. Forfeitures are accounted for as they occur. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with Accounting Standards Codification (“ASC”) Topic 505, “Equity.” Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earlier of a performance commitment or completion of performance by the provider of goods or services as defined by ASC Topic 505. Income Taxes The Company accounts for income taxes pursuant to ASC Topic 740 “ Income Taxes. The Company applies the provisions of ASC Topic 740-10-05 “ Accounting for Uncertainty in Income Taxes Basic and Diluted Loss per Share In accordance with ASC Topic 260 “ Earnings Per Share, Fair Value of Financial Instruments Our financial instruments consist principally of amounts due to related parties and promissory notes payable. The carrying amounts of cash and cash equivalents, accounts payable and promissory notes approximate fair value because of the short-term nature of these items. Recent Accounting Pronouncements Compensation- Stock Compensation In May 2017, the FASB issued ASU 2017-09, “Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting,” that provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. The new guidance became effective for the Company on January 1, 2018 and was applied on a prospective basis, as required. The adoption of this standard did not have an impact on the financial statements or the related disclosures. Leases In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). The FASB issued ASU 2016-02 to increase transparency and comparability among organizations recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Under ASU 2016-02, lessors will account for leases using an approach that is substantially equivalent to existing GAAP for sales-type leases, direct financing leases and operating leases. Unlike current guidance, however, a lease with collectability uncertainties may be classified as a sales-type lease. If collectability of lease payments, plus any amount necessary to satisfy a lessee residual value guarantee, is not probable, lease payments received will be recognized as a deposit liability and the underlying assets will not be derecognized until collectability of the remaining amounts becomes probable. ASU 2016-02 is effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted, and must be adopted using a modified retrospective transition. The Company did not adopt the standard effective January 1, 2019, utilizing the lessor practical expedient. On November 15, 2019, the FASB issued ASU 2019-10 which amended the effective dates for ASC 842, to give implementation relief. Under the FASB’s new framework, two “buckets” were defined, bucket 1 includes public companies that are SEC filers but excludes “Small Reporting Companies” (SRC’s). Bucket 2 includes all other entities, including SRC’s. Bucket 2 entities have to apply ASC 842 for fiscal years beginning after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021.

Notes Payable _ Related Party

Notes Payable – Related Party	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
NOTES PAYABLE – RELATED PARTY	NOTE 3 – NOTES PAYABLE – RELATED PARTY On December 31, 2018, the Company borrowed $15,000 under a non-interest bearing promissory note from a related party. The note matured on December 31, 2019 and was extended to December 31, 2020 (see Note 9). On February 6, 2019, the Company borrowed from its CEO, $17,500 under a non interest bearing promissory note which matures on February 6, 2020 and was extended to December 31, 2020 (see Note 9) . On May 8, 2019, the Company borrowed from its CEO, $25,000 under a non interest bearing promissory note which matures on May 8, 2020 and was extended to December 31, 2020 (see Note 9) . On May 29, 2019, the Company borrowed from its CEO, $25,000 under a non interest bearing promissory note which matures on May 29, 2020 and was extended to December 31, 2020 (see Note 9) . On June 26, 2019, the Company borrowed from its CEO, $40,000 under a non interest bearing promissory note which matures on June 26, 2020 and was extended to December 31, 2020 (see Note 9) . On July 19, 2019, the Company borrowed from its CEO, $50,000 under a non interest bearing promissory note which matures on July 19, 2020 and was extended to December 31, 2020 (see Note 9) . On August 26, 2019, the Company borrowed from its CEO, $100,000 under a non interest bearing promissory note which matures on December 26, 2019. This was extended to January 5, 2020 at which time these funds were used to exercise his Option for 1,000,000 shares at $0.10 per share. On October 11, 2019, the Company borrowed from its CEO, $30,000 under a non interest bearing promissory note which matures on March 11, 2020 and was extended to December 31, 2020 (see Note 9). On November 14, 2019, the Company borrowed from its CEO, $7,000 under a non interest bearing promissory note which matures on November 14, 2020 and was extended to December 31, 2020 (see Note 9). On December 3, 2019, the Company borrowed from its CEO, $3,000 under a non interest bearing promissory note which matures on December 3, 2020. On December 6, 2019, the Company borrowed from its CEO, $30,000 under a non interest bearing promissory note which matures on December 6, 2020. On December 30, 2019, the Company borrowed from its CEO, $25,000 under a non interest bearing promissory note which matures on December 30, 2020.

Promissory Notes

Promissory Notes	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
PROMISSORY NOTES	NOTE 4 – PROMISSORY NOTES On December 31, 2018, the Company borrowed $15,000, with interest payable annually at 4%, maturing on December 31, 2019. During January 2019, the Company borrowed $20,000 under a non interest bearing promissory note which matures on December 31, 2019, this amount was converted to 13,334 shares of common stock in 2020. On March 11, 2019, the Company borrowed $25,000 under a promissory note bearing an annual interest rate of 5% and which matures on September 11, 2019. The loan includes a warrant to purchase 12,500 common shares at a strike price of $1.25 per share. The warrant expires in 3 years. On March 14, 2019, the Company borrowed $25,000 under a promissory note bearing an annual interest rate of 5% and which matures on September 14, 2019. The loan includes a warrant to purchase 12,500 common shares at a strike price of $1.25 per share. The warrant expires in 3 years. On March 29, 2019, the Company borrowed $25,000 under a promissory note bearing an annual interest rate of 5% and which matures on September 29, 2019. The loan includes a warrant to purchase 12,500 common shares at a strike price of $1.25 per share. The warrant expires in 3 years. The above March 2019 warrants were valued at $16,221 using the Black-Scholes model. This amount was used to discount the notes and was amortized over the life of notes. As of December 31, 2019, the remaining discount balance was $-0-. During the years ended 2019, 2,643,635 warrants, were valued at $51,740 and expensed as stock compensation.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 5 – INCOME TAXES Income tax (provision) benefit for the year ended December 31, 2019 and 2018 was $-0-. The effective tax rate for both periods was 27%. The 2018 tax rate reflects the enactment of the Tax Cuts and Jobs Act of 2017 (the “Act”) which made significant changes to the Internal Revenue Code. Changes include, but are not limited to, a corporate tax rate decrease from 35% to 21% effective for tax years beginning after December 31, 2017. As of December 31, 2019 and 2018, the Company had $3,202,719 and $2,268,430 of federal and state net operating loss carryovers (“NOLs”) which carry forward indefinitely, respectively. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against the entire deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized. The Company files U.S. federal and state of Florida tax returns that are subject to audit by tax authorities beginning with the year ended December 31, 2015. The Company’s policy is to classify assessments, if any, for tax and related interest and penalties as tax expense. The components of income (loss) before income taxes and the effect of adjustments to tax computed at the federal statutory rate for the years ended December 31, 2019 and 2018 were as follows: 2019 2018 Income (loss) before income taxes $ (3,385,973 ) $ (960,322 ) Computed tax at federal statutory rate of 21% $ (711,054 ) $ (201,668 ) State taxes at 6%, net of federal benefit (160,495 ) (45,519 ) Permanent differences 631,486 52,164 Adjustment to valuation allowance 240,486 195,023 Other items, net — — Provision (benefit) from income taxes $ — $ — The provision (benefit) from income taxes in the consolidated statements of operations consists of the following: Year ended December 31, 2019 2018 Current: Federal $ — $ — State — — Deferred: Federal $ (196,201 ) $ (159,110 ) State (44,288 ) (35,913 ) Adjustment to valuation allowance 240,486 195,023 Provision (benefit) from income taxes $ — $ — As of December 31, 2019 and 2018, the components of the deferred tax assets and liabilities are as follows: As of December 31, 2019 2018 Assets Assets Net operating loss carry forward $ 824,380 $ 583,894 Valuation allowance (824,380 ) (583,894 ) Totals $ — $ — The Company’s deferred tax assets at December 31, 2019 and 2018 consist of net operating loss carry forwards of $3,202,719 and $2,268,430, respectively. Using the federal statutory tax rate of 21% along with the state tax rate of 6% net of Federal tax benefit, the valuation allowance balance as of December 31, 2019 and 2018, totaled of $824,380 and $583,894, respectively. The increase in the valuation allowance balance for the year ended , 2019 Due to the uncertainty of their realization, no income tax benefits have been recorded by the Company for these loss carry forwards as valuation allowances have been established for any such benefits. The increase in the valuation allowance was the result of increases in the net operating losses discussed above. Therefore, the Company’s provision for income taxes is $-0- for the years ended December , 2019 and 2018. At December 31, 2019 and 2018, the Company had no material unrecognized tax benefits and no adjustments to liabilities or operations were required. The Company does not expect that its unrecognized tax benefits will materially increase within the next twelve months. The Company recognizes interest and penalties related to uncertain tax positions in general and administrative expense. At the Company has not recorded any provisions for accrued interest and penalties related to uncertain tax positions. The Company files U.S. federal and state income tax returns in jurisdictions with varying statutes of limitations.

Stockholders' Deficit

Stockholders' Deficit	12 Months Ended
	Dec. 31, 2019
Stockholders' Equity Note [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 6 – STOCKHOLDERS’ DEFICIT The Company is authorized to issue up to 100,000,000 shares of common stock, $0.0001 par value per share plus 5,000,000 shares of preferred stock, par value $0.0001. Holders are entitled to one vote for each share of common stock. No preferred stock has been issued. On February 23, 2018, the board of directors of AVRA authorized the issuance of an aggregate of 218,000 shares of AVRA’s common stock (the “Shares”) as follows: ● 150,000 Shares at a value of $1.25 per Share, to six consultants and service providers for services rendered through December 31, 2017; ● 35,000 Shares, at a value of $1.25 per Share, to Farhan Taghizadeh, M.D., the Company’s Chief Medical Officer, for services rendered during the period September 1, 2017 to December 31, 2017; and ● 19,500 and 13,500 Shares, at a value of $2.00 per Share, to Barry F. Cohen and A. Christian Schauer, our Chief Executive Officer and its former Chief Financial Officer, respectively, pursuant to Conversion Agreements with each of such officers, under which they converted all December 31, 2017 accrued but unpaid compensation due them under their respective employment agreements with the Company into the Shares. On August 13, 2018 the Company sold 16,000 shares of its common stock for $20,000. On October 4, 2018, the Board of Directors adopted the following resolutions and took the following actions by unanimous written consent in lieu of a meeting in accordance with the applicable provisions of the Florida business Corporation Act: ● 128,300 shares of restricted common stock required to be issued, to six consultants and service providers for services rendered through September 30, 2018; ● 400 shares of restricted common stock required to be issued, for services rendered through February 28, 2018; On January 4, 2019, 115,050 shares at a value of $1.25 per share were issued for services rendered. On April 1, 2019, 95,050 shares at a value ranging from $1.25-$2.41 per share were issued for services rendered. On July 1, 2019, 79,672 shares at a value ranging from $1.25-$2.76 per share were issued for services rendered. On August 28, 2019, 600,000 shares at a value ranging from $1.25-$2.00 per share were issued for services rendered. On December 1, 2019, the Company canceled 250,000 restricted shares of the Company’s common stock that were previously issued under the Stock Award letter dated August 28, 2019.

2016 Incentive Stock Plan

2016 Incentive Stock Plan	12 Months Ended
	Dec. 31, 2019
Disclosure Text Block Supplement [Abstract]
2016 INCENTIVE STOCK PLAN	NOTE 7 – 2016 INCENTIVE STOCK PLAN On August 1, 2016, the Company adopted the 2016 Incentive Stock Plan (the “Plan”). The Plan provides for the granting of options to employees, directors, consultants and advisors to purchase up to 3,000,000 shares of the Company’s common stock. The Board is responsible for administration of the Plan. The Board determines the term of each option, the option exercise price, the number of shares for which each option is granted and the rate at which each option is exercisable. Incentive stock options may be granted to any officer or employee at an exercise price per share of not less than the fair market value per common share on the date of the grant. On August 1, 2019, the Board increased the plan to 10,000,000 shares of common stock. For options granted October 1, 2017, the following factors were used: volatility 45.07%; expected term of 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.25 per share. For options granted July 1, 2018, the following factors were used: volatility 31.34%; expected term of 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.25 per share. For options granted May 1, 2018, the following factors were used: volatility 62.16%; expected term of 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.25 per share. On July 1, 2018 options for 75,000 shares were issued to our Counsel for services rendered totaling $21,000. These shares are vested immediately and expire on July 1, 2023. The exercise price is $1.25. For the year ended December 31, 2019 and 2018, 210,000 and -0- options were exercised, respectively. Non-vested Options for 97,639 shares were forfeited during March 2018. On December 1, 2019, the Company granted to its majority shareholder options to purchase 750,000 common shares of the Company at an exercise price per share will be $1.00. All shares will immediately vest, and the Option will expire five years from the date of issuance. At December 31, 2019 and 2018 options representing 3,276,669 shares and 2,243,250 shares were vested or exercisable, respectively. All options issued to-date expire after five years from the issue date. Except for the option for 1,750,000 shares issued to the CEO and to the Company’s counsel for 40,000 shares that vested immediately, all the options issued to date vest over three years. Stock options are accounted for in accordance with FASB ASC Topic 718, Compensation –Stock Compensation the years ended 2018, , 2019 The grant date fair value of options granted during the year of 2018 and 2019 were estimated on the grant date using the Black-Scholes model with the following assumptions: Expected volatilities are based on the average volatilities of six similar companies; fair market values are calculated using the implied share values of recent company financings or OTC closing prices for that day, whichever is more suitable; risk-free rate used was 2%. For options granted May 1, 2018, the following factors were used; volatility 62.16%; expected term of 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.25 per share. For options granted July 1, 2018, the following factors were used; volatility 31.34%; expected term of 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.25 per share. For options granted February 1, 2019: Volatility 50.58%, term 3yrs, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $2.00 per share. For options granted April 1, 2019: Volatility 48.52%, term 3yrs, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.25 per share. For options granted August 1, 2019: Volatility 62.43%, term 3yrs, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $2.00 per share. For options granted October 1, 2019: Volatility 48.57%, term 3yrs, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $2.00 per share. For options granted December 1, 2019: Volatility 61.91%, term 3yrs, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.00 per share. The following is a summary of the Company’s warrant activity for the years ended December 31, 2019 and 2018: Number of Shares Weighted Average Weighted Average Outstanding on January 1, 2018 144,000 $ 1.25 2.75 Years Granted 0 $ - Exercised/Cancelled 0 $ - - Outstanding at December 31, 2018 144,000 $ 1.25 1.75 Years Granted 37,500 $ 1.25 2.25 Years Exercised/Cancelled 0 $ - - Outstanding at December 31, 2019 181,500 $ 1.25 1.85 Years The Company determined the grant date fair value of the options granted during the years ended December 31, 2019 and 2018 using the Black Scholes Model and the following assumptions: 2019 2018 Expected Volatility 49% to 62 % 31% to 62 % Expected Term 3 Years 3 Years Risk Free Rate 2 % 2 % Dividend Rate 0.00 % 0.00 % Activity related to stock options for the years ended December 31, 2019 and 2018 is summarized as follows: Number of Weighted Weighted Aggregate Outstanding as of January 1, 2018 2,571,750 $ 0.13 3.68 $ 2,888,525 Granted 325,000 $ 1.25 4.37 - Exercised/Forfeited 97,639 $ 0.15 - - Outstanding as of December 31, 2018 2,799,111 $ 0.27 2.87 $ 7,651,575 Exercisable as of December 31, 2018 2,243,250 $ 0.21 2.22 $ 6,289,810 Outstanding as of January 1, 2019 2,799,111 $ 0.27 2.87 $ 7,651,575 Granted 1,172,000 $ 1.36 4.83 - Exercised/Forfeited 210,000 $ 0.10 - - Outstanding as of December 31, 2019 3,761,111 $ 0.61 2.81 $ 1,973,594 Exercisable as of December 31, 2019 3,276,667 $ 0.43 2.58 $ 1,973,594 The following table summarizes stock option information as of December 31, 2019: Exercise Price Outstanding Weighted Average Life (Yrs.) Exercisable $ 0.10 1,492,000 1.55 1,492,000 $ 0.15 742,111 1.72 742,111 $ 1.00 780,000 4.81 774,167 $ 1.25 325,000 3.35 213,889 $ 2.00 422,000 4.64 54,500 3,761,111 3,276,667

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8 – COMMITMENTS AND CONTINGENCIES Intellectual property Effective May 1, 2016, the Company entered into a Research Agreement (the “Research Agreement”) with the University of Central Florida (“UCF” or the “University”) for the development of a prototype surgical robotic device supporting minimal invasive surgical facial corrections. The Agreement provides that the University will provide personnel to accomplish the objectives as stated in the Statement of Work over a period extending to September 30, 2017. Effective May 1, 2016, the research agreement with the University of Central Florida was extended to April 30, 2021. The Company agreed to extend funding of $163,307 from AVRA’s existing funds. On May 16 th For the years ended, December 31, 2019 and 2018, no amounts were paid under the Agreement. The balance of the amount owing to the University was fully paid on February 24, 2017 and April 7, 2017. Additionally, a $68,952 matching funds grant from the Florida High Tech Corridor Council (FHTCC) was approved on July 16, 2016 which provided the University research funds in addition to the Company’s funding obligation to the University. The FHTCC research grant is subject to certain research obligations and action requirements which if not met may result in the loss of the FHTCC research funding. The agreement further provides for the payment of a 1% royalty to the University in any year when the sales of products using the intellectual property exceeds $20,000,000. Employment Agreements On July 1, 2016, the Company entered into an Employment Agreement with its Chairman and Chief Executive Officer. The agreement provides for an annual salary of $120,000 per year, increasing to $180,000 per year beginning July 2017. Through December 2016, the employee agreed to not receive the compensation in cash until the Board of Directors deemed it prudent to pay some or all of his salary. Further the Agreement provides that the employee will receive a three-year option to purchase 1,000,000 shares of the Company’s common stock at an exercise price of $0.10 per share, and becoming fully vested on August 15, 2016. On August 1, 2016, the Company entered into a one-year Employment Agreement with its Chief Financial Officer. The agreement provides for an annual salary of $108,000 per year. Through December 2016, the employee agreed to not receive the compensation in cash until the Board of Directors deemed it prudent to pay some or all of his salary. Further the Agreement provides that the employee will receive a three-year option to purchase 210,000 shares of the Company’s common stock at an exercise price of $0.10 per share, with 70,000 shares becoming fully vested upon each yearly anniversary. The options are to be surrendered and cancelled if the Agreement is terminated. The Agreement has expired but its compensation terms continue in effect as long as the employee remains employed by the Company. On August 1, 2016, the Company entered into a three-year Employment Agreement with its Vice President of Global Business Development. The agreement provides for an annual salary of $96,000 per year, increasing to $144,000 per year beginning July 2017. Through December 2016, the employee agreed to not receive the compensation in cash until the Board of Directors deemed it prudent to pay some or all of his salary. Further the Agreement provides that the employee will receive a three-year option to purchase 300,000 shares of the Company’s common stock at an exercise price of $0.10 per share, with 100,000 shares vested on each yearly anniversary. Further, on July 1, 2016, the Company entered into Indemnification Agreements with the Chairman and Chief Executive Officer, and on August 1, 2016 the Chief Financial Officer and the Vice-President of Global Business Development providing for the Company to indemnify the individuals for all expenses, judgments, etc. incurred while serving in various capacities with the Company. Commencing March 1, 2018, the Company entered into an employment agreement with its new Chief Strategy Officer whereby compensation will be determined upon sufficient funding of the Company. The Company granted a 300,000 share stock award under its 2016 Incentive Stock Plan, which vests in five equal annual installments of 60,000 shares each. In addition, on May 1, 2018 options for 250,000 shares that vest monthly over 3 years were also issued to our Chief Strategy Officer. These options expire on May 1, 2023 and are exercisable at $1.25. Commencing January 1, 2019, the Company entered into a consulting agreement with an IR/PR Company whereby compensation will be $1,500 per month for six months. During third quarter 2019, these services stopped. On July 1, 2019, the Company issued 36,000 restricted common shares as part of the compensation. Lease The Company occupies office and laboratory space in Orlando, Florida under a lease agreement that expired on July 31, 2018. Effective August 1, 2018 and expiring July 31, 2019, the Company signed a new agreement, with monthly payments of $1,829.25 plus applicable sales tax. Effective August 1, 2019, the Company signed a year lease agreement, which provides that the Company pay insurance, maintenance and taxes with a monthly lease expense of $2,454.75 plus applicable sales tax. Either party may cancel the agreement at any time with 30 days’ notice (see Note 10). For the years ended December 31, 2019 and 2018, rent expense totaled $30,779 and $33,827, respectively.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date that the financial statements were issued and determined that there were subsequent events requiring adjustments to or disclosure in the financial statements. On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency because of a new strain of coronavirus originating in Wuhan, China (the “COVID-19 outbreak”) and the risks to the international community as the virus spreads globally beyond its point of origin. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally. The full impact of the COVID-19 outbreak continues to evolve as of the date of this report. As such, it is uncertain as to the full magnitude that the pandemic will have on the Company’s financial condition, liquidity, and future results of operations. Management is actively monitoring the global situation on its financial condition, liquidity, operations, suppliers, industry, and workforce. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for fiscal year 2020. On March 27, 2020, President Trump signed into law the “Coronavirus Aid, Relief, and Economic Security (CARES) Act.” The CARES act was enacted as a response to the COVID-19 outbreak discussed above and is meant to provide companies with economic relief. The CARES Act, among other things, includes provisions relating to refundable payroll tax credits, deferment of employer side social security payments, net operating loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest deduction limitations, increased limitations on qualified charitable contributions, and technical corrections to tax depreciation methods for qualified improvement property. On January 10, 2020, the Board of Directors adopted the following resolutions and took the following actions by unanimous written consent in lieu of a meeting in accordance with the applicable provisions of the Florida business Corporation Act: On January 3, 2020, the Company borrowed from its CEO, $95,000 under a non interest bearing promissory note which matures on January 3, 2021. Effective January 15, 2020, the Company amended its August 1, 2019 lease agreement reducing its monthly lease payment to $2,223 plus applicable sales tax. On April 30, 2020, the rent due under our lease agreement had been reduced by 50% for the months of April and May, 2020. On July 17, 2020, the Company signed a lease that was effective August 1, 2020 through July 31, 2021, which On April 1, 2020, the Board of Directors adopted the following resolutions and took the following actions by unanimous written consent in lieu of a meeting in accordance with the applicable provisions of the Florida business Corporation Act: ● On March 1, 2020, the Company and its CEO, f or Value Received, the undersigned hereby acknowledge and agree that: 1. Company and Holder entered into the following Promissory Notes (“Notes”) totaling $194,500: a. $17,500 on February 6th, 2019 that expires on February 6 th b. $30,000 on October 11th, 2018 that expires on March 11 th c. $25,000 on May 8th, 2019 that expires on May 8 th d. $25,000 on May 29th, 2019 that expires on May 29 th e. $40,000 on June 26th, 2019 that expires on June 26 th f. $50,000 on July 19th, 2019 that expires on July 19 th g. $7,000 on November 14th, 2019 that expires on November 14 th 2. The Company and Holder agree to extend all the Notes’ due dates for payment of principal and all accrued and unpaid interest to December 31 st 3. Upon execution of this Extension, the Company, as an incentive to the Holder for entering into this agreement, will issue to the Holder an Option to purchase 389,000 restricted common shares of the Company at $0.25 per share. The option will be fully vested as of March 1, 2020. ● During the three months ended March 31, 2020, 37,500 warrants were valued at $51,740 and expensed as stock compensation. ● On March 31, 2020, the Company borrowed from its CEO, $6,000 under a non interest bearing promissory note which matures on December 31, 2020. ● On August 21, 2020, the Company borrowed from its CEO, $17,700 under a non interest bearing promissory note which matures on December 31, 2020 (see below). On October 19, 2020, the Company borrowed from its CEO, $11,500 under a non interest bearing promissory note which matures on December 31, 2021. On December 22, 2020, these notes totaling $202,700 along with a payment of $25,000, totaling 227,700 units were all converted into 810,800 shares of common shares and a warrant was issued for 1,013,500 shares with an exercise price of $0.40/share. ● On May 4, 2020, the Company borrowed from its CEO, $2,500. On June 1, 2020, the Company borrowed from its CEO, $4,000. On June 30, 2020, the Company borrowed from its CEO, $5,000. On July 15, 2020, the Company borrowed from its CEO, $2,000. On July 20, 2020, the Company borrowed from its CEO, $1,000. On August 7, 2020, the Company borrowed from its CEO, $1,200. On August 21, 2020, the Company borrowed from its CEO, $2,000. On August 21, 2020, the Company entered into a non interest bearing promissory note with the total above combined funds of $17,700 which matures on December 31, 2020. This note was then part of the December 22, 2020 conversion (see above). ● On January 5, 2020, the related party used his $100,000 note to exercise his 1,000,000 options to purchased 1,000,000 shares of the Company’s common stock at $0.10 per share. The Company originally purchased medical equipment for a total cost of $75,000 which was 100% financed by the seller. After making several payments, the Company settled with the vendor due to issues with equipment, and was relieved of the $25,000 balance owed as of first quarter 2020. The total amount paid of $50,000 represents the actual cost. Effective July, 1, 2020, the Company entered into an employee agreement with its Chairman and Chief Executive Officer, for a term of 48 months. The employee’s base salary is $15,000 monthly, beginning with the July 2020 payment, which rate shall be inclusive of all claims by the employee for his services. However, employee agrees to accrue his salary from the July 1, 2020 through and including December 2020 and allows the Board of Directors to decide on whether to convert any or all accrued salary into Company restricted common shares. Beginning on the July 1, 2020, normal direct business expenses will be covered, including business class travel on flights over 5 hours. Employee will receive a $500 per month vehicle expense stipend to help mitigate the costs of the frequent travel required to visit the Orlando office and University of Central Florida from the employee’s home. Employee will also be granted an option pursuant to the Company’s Equity Incentive Plan to purchase 1,000,000 restricted shares of the Company’s common stock, with an exercise price of $0.25 per share, and a Start Date of July 1, 2020. All 1,000,000 shares will be fully vested on July 1, 2020. On November 6, 2020, AVRA made an investment (the “Investment”) of $210,000 in Avra Air, LLC which was made with $40,000 in cash and the balance by the issuance to Avra Air, LLC of 472,222 restricted common shares of AVRA valued at $0.36 per Share. In exchange for the Investment. AVRA received (a) a 49.8% limited liability company membership interest in Avra Air, LLC; and (b) the remaining 50% of a vehicular air sterilization provisional patent that AVRA did not yet control. In addition, AVRA agreed to pay Avra Air, LLC a royalty payment of $1.50 per vehicular air sterilization kit for two years from the date that a first kit that uses the patent is sold. On December 22, 2020, the Company issued 472,222 shares of its common stock towards its acquisition of Avra Air, LLC. On November 6, 2020, AVRA issued an aggregate 256,027 Units (“Units”) at a price of $1.00 per Unit in a private offering (the “Offering”) to four “accredited investors.” Each Unit consisted of (a) four shares of our common stock (“Shares”); (b) a three-year warrant to purchase five Shares at an exercise price of $0.40 per Share; and (c) a 0.00008749% limited liability company membership interest in Avra Air, LLC (“Avra Air”), a development stage company, which interest may be put to the Company at the option of the investor for a period of two years from issuance, in exchange for one Share. As a result of the foregoing, the investors were issued an aggregate of 1,024,108 Shares, warrants to purchase 1,280,135 Shares and a 22.4% limited liability company membership interest in Avra Air, LLC. On November 6, 2020, AVRA issued an aggregate of 321,489 Shares as follows: ● 10,000 Shares to its Director Arthur Tomassetti per his prior advisory agreement; and ● 220,489 Shares to seven consultants, advisors, and service providers for services rendered through November 1, 2020; and ● 70,000 Shares to Farhan Taghizadeh, M.D., AVRA’s Chief Medical Officer, for services thru November 1, 2020; and ● 21,000 Shares for a stock option exercised by an investor at an exercise price of $0.10 per Share. On January 26, 2021, AVRA issued an aggregate 235,000 Units (“Units”) at a price of $1.00 per Unit in a private offering (the “Offering”) to four “accredited investors.” Each Unit consisted of (a) four shares of our common stock (“Shares”); and (b) a three-year warrant to purchase five Shares at an exercise price of $0.40 per Share. As a result of the foregoing, the investors were issued an aggregate of 940,000 Shares, and warrants to purchase 1,175,000 Shares. On June 3, 2021, the Board of Directors adopted the following resolutions and took the following actions by unanimous written consent in lieu of a meeting in accordance with the applicable provisions of the Florida business Corporation Act: 1. The Company issued 33,000 shares of restricted common stock required to be issued for services through June 1st, 2021 to Farhan Taghizadeh, per his employment agreement dated September 15, 2020. 2. The Company issued 10,000 shares of restricted common stock required to be issued to Ettore Tomassetti per his Stock Award dated April 15th, 2019. 3. The Company issued 160,000 shares of restricted common stock required to be issued to Nikhil Shah per his Stock Grant Award dated April 15, 2019 and his Employment Agreement dated March 1, 2018. 4. The Company issued 5,600 shares of restricted common stock required to be issued for services through June 1st, 2021 to Maria Carin Bruck, per her services agreement dated October 1, 2018. 5. The Company issued 3.889 shares of restricted common stock required to be issued for services through June 1st, 2021 to Robert Santangelo, per his services agreement dated February 15th, 2019. 6. The Company issued 19,445 shares of restricted common stock required to be issued for services through June 1st, 2021 to Vipul Patel, per his services agreement dated September 1st, 2019. 7. The Company issued 7,000 shares of restricted common stock required to be issued for services through June 1st, 2021 to Henry Gewanter, per his services agreement dated February 10th, 2020. 8. The Company issued 19,444 shares of restricted common stock required to be issued to Jared Stammel per his Stock Award dated September 1st, 2020. 9. The Company issued 25,000 shares of restricted common stock required to be issued to Robert Chanson, per his services agreement dated February 20th, 2021. 10. On October 26, 2020, the Company received a commitment to sell 135,000 units for $135,000. A $25,000 promissory note plus accrued interest of $1,027 was converted towards the commitment for 26,027 units. On May 3, 2021, the Company received $45,000 towards his commitment and the remaining balance is $63,973. The balance is due on or before October 21, 2021.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Estimates	Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and expenses. The Company regularly evaluates estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates made by management.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company maintains its principal cash balance in a financial institution. These balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. At December 31, 2019 and 2018, $0 were in excess of the FDIC insured limit.
Revenue Recognition	Revenue Recognition In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606). The ASU and all subsequently issued clarifying ASUs replaced most existing revenue recognition guidance in U.S. GAAP. The ASU also required expanded disclosures relating to the nature amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The Company adopted the new standard effective January 1, 2018, the first day of the Company’s fiscal year. For these reasons, the adoption of this ASU did not have a significant impact on the Company’s financial statements Effective January 1, 2018, the Company adopted guidance issued by the FASB regarding recognizing revenue from contracts with customers. The revenue recognition policies as enumerated below reflect the Company’s accounting policies effective January 1, 2018, which did not have a materially different financial statement result than what the results would have been under the previous accounting policies for revenue recognition.
Equipment	Equipment Equipment is recorded at cost and depreciated using the straight-line method at rates determined to estimate the useful lives of the assets. The annual rates used in calculating depreciation are as follows: Equipment -5 years straight-line
Intangibles	Intangibles Intangible assets continue to be subject to amortization, and any impairment is determined in accordance with ASC 360, “Property, Plant, and Equipment,” intangible assets are stated at historical cost and amortized over their estimated useful lives. The Company uses a straight-line method of amortization, unless a method that better reflects the pattern in which the economic benefits of the intangible asset are consumed or otherwise used up can be reliably determined The Company purchased existing Intellectual Property from the University of Central Florida. Management regularly assesses
Website	Website Website is recorded at cost and amortized using the straight-line method over its estimated life of 3 years.
Long-lived Assets	Long-lived Assets In accordance with ASC 360, “ Property Plant and Equipment
Research and Development Costs	Research and Development Costs In accordance with ASC Topic 730 “Research and Development”, with the exception of intellectual property that is purchased from another enterprise and have alternative future use, research and development expenses are charged to operations as incurred.
Stock Compensation Expense	Stock Compensation Expense The Company recognizes stock based compensation expense in the financial statements for share-based awards based on the grant-date fair value of those awards. Stock based compensation expense is recognized over the requisite service periods of the awards on a straight-line basis, which is generally commensurate with the vesting term. Forfeitures are accounted for as they occur. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with Accounting Standards Codification (“ASC”) Topic 505, “Equity.” Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earlier of a performance commitment or completion of performance by the provider of goods or services as defined by ASC Topic 505.
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to ASC Topic 740 “ Income Taxes. The Company applies the provisions of ASC Topic 740-10-05 “ Accounting for Uncertainty in Income Taxes
Basic and Diluted Loss per Share	Basic and Diluted Loss per Share In accordance with ASC Topic 260 “ Earnings Per Share,
Fair Value of Financial Instruments	Fair Value of Financial Instruments Our financial instruments consist principally of amounts due to related parties and promissory notes payable. The carrying amounts of cash and cash equivalents, accounts payable and promissory notes approximate fair value because of the short-term nature of these items.
Recent Accounting Pronouncements	Recent Accounting Pronouncements
Compensation- Stock Compensation	Compensation- Stock Compensation In May 2017, the FASB issued ASU 2017-09, “Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting,” that provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. The new guidance became effective for the Company on January 1, 2018 and was applied on a prospective basis, as required. The adoption of this standard did not have an impact on the financial statements or the related disclosures.
Leases	Leases In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). The FASB issued ASU 2016-02 to increase transparency and comparability among organizations recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Under ASU 2016-02, lessors will account for leases using an approach that is substantially equivalent to existing GAAP for sales-type leases, direct financing leases and operating leases. Unlike current guidance, however, a lease with collectability uncertainties may be classified as a sales-type lease. If collectability of lease payments, plus any amount necessary to satisfy a lessee residual value guarantee, is not probable, lease payments received will be recognized as a deposit liability and the underlying assets will not be derecognized until collectability of the remaining amounts becomes probable. ASU 2016-02 is effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted, and must be adopted using a modified retrospective transition. The Company did not adopt the standard effective January 1, 2019, utilizing the lessor practical expedient. On November 15, 2019, the FASB issued ASU 2019-10 which amended the effective dates for ASC 842, to give implementation relief. Under the FASB’s new framework, two “buckets” were defined, bucket 1 includes public companies that are SEC filers but excludes “Small Reporting Companies” (SRC’s). Bucket 2 includes all other entities, including SRC’s. Bucket 2 entities have to apply ASC 842 for fiscal years beginning after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of components of income (loss)	2019 2018 Income (loss) before income taxes $ (3,385,973 ) $ (960,322 ) Computed tax at federal statutory rate of 21% $ (711,054 ) $ (201,668 ) State taxes at 6%, net of federal benefit (160,495 ) (45,519 ) Permanent differences 631,486 52,164 Adjustment to valuation allowance 240,486 195,023 Other items, net — — Provision (benefit) from income taxes $ — $ —
Schedule of provision (benefit) from income taxes	Year ended December 31, 2019 2018 Current: Federal $ — $ — State — — Deferred: Federal $ (196,201 ) $ (159,110 ) State (44,288 ) (35,913 ) Adjustment to valuation allowance 240,486 195,023 Provision (benefit) from income taxes $ — $ —
Schedule of components of the deferred tax assets and liabilities	As of December 31, 2019 2018 Assets Assets Net operating loss carry forward $ 824,380 $ 583,894 Valuation allowance (824,380 ) (583,894 ) Totals $ — $ —

2016 Incentive Stock Plan (Tabl

2016 Incentive Stock Plan (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Text Block Supplement [Abstract]
Schedule of warrant activitySchedule of summarizes stock option	Number of Shares Weighted Average Weighted Average Outstanding on January 1, 2018 144,000 $ 1.25 2.75 Years Granted 0 $ - Exercised/Cancelled 0 $ - - Outstanding at December 31, 2018 144,000 $ 1.25 1.75 Years Granted 37,500 $ 1.25 2.25 Years Exercised/Cancelled 0 $ - - Outstanding at December 31, 2019 181,500 $ 1.25 1.85 Years
Schedule of determined the grant date fair value of the options granted	2019 2018 Expected Volatility 49% to 62 % 31% to 62 % Expected Term 3 Years 3 Years Risk Free Rate 2 % 2 % Dividend Rate 0.00 % 0.00 %
Schedule of activity related to stock options	Number of Weighted Weighted Aggregate Outstanding as of January 1, 2018 2,571,750 $ 0.13 3.68 $ 2,888,525 Granted 325,000 $ 1.25 4.37 - Exercised/Forfeited 97,639 $ 0.15 - - Outstanding as of December 31, 2018 2,799,111 $ 0.27 2.87 $ 7,651,575 Exercisable as of December 31, 2018 2,243,250 $ 0.21 2.22 $ 6,289,810 Outstanding as of January 1, 2019 2,799,111 $ 0.27 2.87 $ 7,651,575 Granted 1,172,000 $ 1.36 4.83 - Exercised/Forfeited 210,000 $ 0.10 - - Outstanding as of December 31, 2019 3,761,111 $ 0.61 2.81 $ 1,973,594 Exercisable as of December 31, 2019 3,276,667 $ 0.43 2.58 $ 1,973,594
Schedule of warrant activitySchedule of summarizes stock option	Exercise Price Outstanding Weighted Average Life (Yrs.) Exercisable $ 0.10 1,492,000 1.55 1,492,000 $ 0.15 742,111 1.72 742,111 $ 1.00 780,000 4.81 774,167 $ 1.25 325,000 3.35 213,889 $ 2.00 422,000 4.64 54,500 3,761,111 3,276,667

Company and Basis of Presenta_2

Company and Basis of Presentation (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
Accounting Policies [Abstract]
Stockholders deficit	$ 1,063,258

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
FDIC insured	$ 250,000
FDIC insured limit	$ 0	$ 0
Equipment useful life	5 years
Estimated life	3 years

Notes Payable _ Related Party (

Notes Payable – Related Party (Details) - USD ($)

Dec. 06, 2019

Dec. 03, 2019

Nov. 14, 2019

Oct. 11, 2019

May 08, 2019

Mar. 14, 2019

Mar. 11, 2019

Feb. 06, 2019

Dec. 30, 2019

Aug. 26, 2019

Jul. 19, 2019

Jun. 26, 2019

May 29, 2019

Mar. 29, 2019

Jan. 31, 2019

Dec. 31, 2018

Jan. 04, 2019

Notes Payable – Related Party (Details) [Line Items]

Exercise option shares

1,000,000

Exercise option, per share

$ 0.10

$ 1.25

Promissory Note [Member]

Notes Payable – Related Party (Details) [Line Items]

Debt face amount

$ 25,000

$ 25,000

$ 25,000

$ 20,000

$ 15,000

Debt maturity date

Sep. 14, 2019

Sep. 11, 2019

Sep. 29, 2019

Dec. 31, 2019

Dec. 31, 2019

Promissory Note [Member] | Chief Executive Officer [Member]

Notes Payable – Related Party (Details) [Line Items]

Debt face amount

$ 30,000

$ 3,000

$ 7,000

$ 30,000

$ 25,000

$ 17,500

$ 25,000

$ 100,000

$ 50,000

$ 40,000

$ 25,000

Debt maturity date

Dec. 6, 2020

Dec. 3, 2020

Nov. 14, 2020

Mar. 11, 2020

May 8, 2020

Feb. 6, 2020

Dec. 30, 2020

Dec. 26, 2019

Jul. 19, 2020

Jun. 26, 2020

May 29, 2020

Promissory Notes (Details)

Promissory Notes (Details) - USD ($)	Mar. 14, 2019	Mar. 11, 2019	Mar. 31, 2019	Mar. 29, 2019	Jan. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Promissory Notes (Details) [Line Items]
Fair value of warrants			$ 16,221
Warrants (in Shares)						2,643,635
Stock expensed compensation						$ 51,740
Warrants [Member]
Promissory Notes (Details) [Line Items]
Fair value of warrants						$ 0
Promissory Note [Member]
Promissory Notes (Details) [Line Items]
Debt face amount	$ 25,000	$ 25,000		$ 25,000	$ 20,000		$ 15,000
Debt default interest rate	5.00%	5.00%		5.00%			4.00%
Debt maturity date	Sep. 14, 2019	Sep. 11, 2019		Sep. 29, 2019	Dec. 31, 2019		Dec. 31, 2019
Common stock shares converted (in Shares)					13,334
Number of warrants purchase (in Shares)	12,500	12,500		12,500
Strike price (in Dollars per share)	$ 1.25	$ 1.25		$ 1.25
Warrant expiration period	3 years	3 years		3 years

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Taxes (Details) [Line Items]
Provision for income taxes
Effective income tax rate	27.00%
Net operating loss carry forwards	$ 3,202,719	$ 2,268,430
Federal statutory tax rate	21.00%	6.00%
Federal tax benefit valuation allowance	$ 824,380	$ 583,894
Increase valuation allowance	240,486	195,023
Income tax (provision) benefit [Member]
Income Taxes (Details) [Line Items]
Provision for income taxes	0	0
Maximum [Member]
Income Taxes (Details) [Line Items]
Corporate tax rate decrease			35.00%
Minimum [Member]
Income Taxes (Details) [Line Items]
Corporate tax rate decrease			21.00%
Operating Income (Loss) [Member]
Income Taxes (Details) [Line Items]
Provision for income taxes	0	0
Net operating loss carry forwards	$ 3,202,719	$ 2,268,430
Federal statutory tax rate	21.00%	21.00%
Increase valuation allowance	$ 240,486	$ 195,023

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of components of income (loss) - Income (loss) [Member] - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Taxes (Details) - Schedule of components of income (loss) [Line Items]
Income (loss) before income taxes	$ (3,385,973)	$ (960,322)
Computed tax at federal statutory rate of 21%	(711,054)	(201,668)
State taxes at 6%, net of federal benefit	(160,495)	(45,519)
Permanent differences	631,486	52,164
Adjustment to valuation allowance	240,486	195,023
Other items, net
Provision (benefit) from income taxes

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of components of income (loss) (Parentheticals) - Income (loss) [Member]	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Taxes (Details) - Schedule of components of income (loss) (Parentheticals) [Line Items]
federal statutory rate	21.00%	21.00%
State taxes	6.00%	6.00%

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of provision (benefit) from income taxes - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Current:
Federal
State
Deferred:
Federal	$ (196,201)	(159,110)
State	(44,288)	(35,913)
Adjustment to valuation allowance	240,486	195,023
Provision (benefit) from income taxes

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of components of the deferred tax assets and liabilities - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Schedule of components of the deferred tax assets and liabilities [Abstract]
Net operating loss carry forward	$ 824,380	$ 583,894
Valuation allowance	(824,380)	(583,894)
Totals

Stockholders' Deficit (Details)

Stockholders' Deficit (Details) - USD ($)

Dec. 02, 2019

Aug. 28, 2019

Jul. 02, 2019

Apr. 02, 2019

Jan. 04, 2019

Aug. 13, 2018

Feb. 28, 2018

Sep. 30, 2018

Feb. 23, 2018

Dec. 31, 2017

Dec. 31, 2019

Aug. 26, 2019

Dec. 31, 2018

Stockholders' Deficit (Details) [Line Items]

Common stock, authorized shares

100,000,000

100,000,000

Common stock, par value shares (in Dollars per share)

$ 0.0001

$ 0.0001

Preferred stock, authorized shares

5,000,000

5,000,000

Preferred stock, par value (in Dollars per share)

$ 0.0001

$ 0.0001

Aggregate of common stock

218,000

Number of common stock sold

16,000

Proceeds from sale of common stock (in Dollars)

$ 20,000

Number of restricted common stock issued for services

400

Stock issued for services, Shares

600,000

79,672

95,050

115,050

Stock issued for services (in dollars per share) (in Dollars per share)

$ 1.25

$ 0.10

Restricted shares

250,000

Six consultants and service [Member]

Stockholders' Deficit (Details) [Line Items]

Aggregate of common stock

150,000

Share Price (in Dollars per share)

$ 1.25

Number of restricted common stock issued for services

128,300

Farhan Taghizadeh [Member]

Stockholders' Deficit (Details) [Line Items]

Aggregate of common stock

35,000

Share Price (in Dollars per share)

$ 1.25

Mr. Barry F. Cohen (Chairman and Chief Executive Officer) [Member]

Stockholders' Deficit (Details) [Line Items]

Aggregate of common stock

19,500

Mr. A. Christian Schauer (Chief Financial Officer) [Member]

Stockholders' Deficit (Details) [Line Items]

Aggregate of common stock

13,500

Share Price (in Dollars per share)

$ 2

Minimum [Member]

Stockholders' Deficit (Details) [Line Items]

Stock issued for services (in dollars per share) (in Dollars per share)

$ 1.25

$ 1.25

$ 1.25

Maximum [Member]

Stockholders' Deficit (Details) [Line Items]

Stock issued for services (in dollars per share) (in Dollars per share)

$ 2

$ 2.76

$ 2.41

Common Stock [Member]

Stockholders' Deficit (Details) [Line Items]

Common stock, par value shares (in Dollars per share)

$ 0.0001

Common stock voting rights, description

Holders are entitled to one vote for each share of common stock.

2016 Incentive Stock Plan (Deta

2016 Incentive Stock Plan (Details) - USD ($)	Dec. 01, 2019	Oct. 01, 2019	Aug. 01, 2019	Jul. 01, 2018	May 01, 2018	Oct. 01, 2017	Jul. 01, 2017	Apr. 02, 2019	Feb. 02, 2019	Dec. 31, 2019	Dec. 31, 2018	Aug. 01, 2016
2016 Incentive Stock Plan (Details) [Line Items]
Expected term										3 years	3 years
Risk-free interest rate										2.00%	2.00%
Expected dividend yield					0.00%
Exercise price (in Dollars per share)					$ 1.25
Purchase to shareholder options (in Shares)	750,000
Exercise price per share (in Dollars per share)	$ 1
Option expire	5 years
Number shares vested (in Shares)										3,276,669	2,243,250
Except option shares issued (in Shares)										1,750,000
Stock based compensation (in Dollars)										$ 1,070,369	$ 76,005
Unrecognized compensation cost related to non-vested options (in Dollars)										$ 294,771
Unrecognized compensation cost related to non-vested options recognized period										33 months
Option expiration date										September 30, 2022
Equity Option [Member]
2016 Incentive Stock Plan (Details) [Line Items]
Expected volatility					62.16%
Expected term					3 years
Risk-free interest rate					2.00%
Mr. Barry F. Cohen (Chairman and Chief Executive Officer) [Member]
2016 Incentive Stock Plan (Details) [Line Items]
Number shares vested (in Shares)										40,000
General and Administrative Expense [Member]
2016 Incentive Stock Plan (Details) [Line Items]
Stock based compensation (in Dollars)										$ 1,088,854	$ 76,005
2016 Incentive Stock Plan [Member]
2016 Incentive Stock Plan (Details) [Line Items]
Number of shares authorized under the plan (in Shares)			10,000,000									3,000,000
Expected volatility	61.91%	48.57%	62.43%	31.34%	62.16%	45.07%	31.34%	48.52%	50.58%
Expected term				3 years	3 years	3 years	3 years
Risk-free interest rate	2.00%	2.00%	2.00%	2.00%	2.00%	2.00%	2.00%	2.00%	2.00%	2.00%
Expected dividend yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Exercise price (in Dollars per share)	$ 1	$ 2	$ 2	$ 1.25	$ 1.25	$ 1.25	$ 1.25	$ 1.25	$ 2
Stock issued during the period , shares (in Shares)				75,000
Stock issued during the period , value (in Dollars)				$ 21,000
Option expiration date				Jul. 1, 2023
Option exercised (in Shares)										210,000	210,000
Number of non-vested Options shares forfeited (in Dollars per share)											$ 97,639
2016 Incentive Stock Plan [Member] | Counsel for services [Member]
2016 Incentive Stock Plan (Details) [Line Items]
Exercise price (in Dollars per share)				$ 1.25

2016 Incentive Stock Plan (De_2

2016 Incentive Stock Plan (Details) - Schedule of warrant activity - Warrant [Member] - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
2016 Incentive Stock Plan (Details) - Schedule of warrant activity [Line Items]
Number of Shares Outstanding Beginning	144,000	144,000
Weighted Average Exercise Price Outstanding Beginning	$ 1.25	$ 1.25
Weighted Average Remaining Life Outstanding Beginning		2 years 9 months
Number of Shares Outstanding Ending	181,500	144,000
Weighted Average Exercise Price Outstanding Ending	$ 1.25	$ 1.25
Weighted Average Remaining Life Outstanding Ending	1 year 310 days	1 year 9 months
Number of Shares Granted	37,500	0
Weighted Average Exercise Price Granted	$ 1.25
Weighted Average Remaining Life Granted	2 years 3 months
Number of Shares Exercised/Cancelled	0	0
Weighted Average Exercise Price Exercised/Cancelled
Weighted Average Remaining Life Exercised/Cancelled

2016 Incentive Stock Plan (De_3

2016 Incentive Stock Plan (Details) - Schedule of determined the grant date fair value of the options granted	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
2016 Incentive Stock Plan (Details) - Schedule of determined the grant date fair value of the options granted [Line Items]
Expected Term	3 years	3 years
Risk Free Rate	2.00%	2.00%
Dividend Rate	0.00%	0.00%
Minimum [Member]
2016 Incentive Stock Plan (Details) - Schedule of determined the grant date fair value of the options granted [Line Items]
Expected Volatility	49.00%	31.00%
Maximum [Member]
2016 Incentive Stock Plan (Details) - Schedule of determined the grant date fair value of the options granted [Line Items]
Expected Volatility	62.00%	62.00%

2016 Incentive Stock Plan (De_4

2016 Incentive Stock Plan (Details) - Schedule of activity related to stock options - Stock options [Member] - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
2016 Incentive Stock Plan (Details) - Schedule of activity related to stock options [Line Items]
Number of Shares Outstanding, Beginning balance	2,799,111	2,571,750
Weighted Average Exercise Price Outstanding, Beginning balance	$ 0.27	$ 0.13
Weighted Average Contractual Term (Yrs.), Outstanding, Beginning balance	2 years 317 days	3 years 248 days
Aggregate Intrinsic Value Outstanding, Beginning balance	$ 7,651,575	$ 2,888,525
Number of Shares Granted	1,172,000	325,000
Weighted Average Exercise Price Granted	$ 1.36	$ 1.25
Weighted Average Contractual Term (Yrs.) Granted	4 years 302 days	4 years 135 days
Aggregate Intrinsic Value Granted
Number of Shares, Exercised/Forfeited	210,000	97,639
Weighted Average Exercise Price, Exercised/Forfeited	$ 0.10	$ 0.15
Weighted Average Contractual Term (Yrs.), Exercised/Forfeited
Aggregate Intrinsic Value, Exercised/Forfeited
Number of Shares, Outstanding, Ending balance	3,761,111	2,799,111
Weighted Average Exercise Price , Outstanding, Ending balance	$ 0.61	$ 0.27
Weighted Average Contractual Term (Yrs.), Outstanding, Ending balance	2 years 295 days	2 years 317 days
Aggregate Intrinsic Value,Outstanding, Ending balance	$ 1,973,594	$ 7,651,575
Number of Shares Exercisable, Ending Balance	3,276,667	2,243,250
Weighted Average Exercise Price Exercisable, Ending Balance	$ 0.43	$ 0.21
Weighted Average Contractual Term (Yrs.) Exercisable, Ending Balance	2 years 211 days	2 years 80 days
Aggregate Intrinsic Value, Exercisable, Ending Balance	$ 1,973,594	$ 6,289,810

2016 Incentive Stock Plan (De_5

2016 Incentive Stock Plan (Details) - Schedule of summarizes stock option	12 Months Ended
	Dec. 31, 2019$ / sharesshares
Class of Warrant or Right [Line Items]
Outstanding	3,761,111
Exercisable	3,276,667
0.10 [Member]
Class of Warrant or Right [Line Items]
Exercise Price (in Dollars per share) | $ / shares	$ 0.10
Outstanding	1,492,000
Weighted Average Life (Yrs.)	1 year 200 days
Exercisable	1,492,000
0.15 [Member]
Class of Warrant or Right [Line Items]
Exercise Price (in Dollars per share) | $ / shares	$ 0.15
Outstanding	742,111
Weighted Average Life (Yrs.)	1 year 262 days
Exercisable	742,111
1.00 [Member]
Class of Warrant or Right [Line Items]
Exercise Price (in Dollars per share) | $ / shares	$ 1
Outstanding	780,000
Weighted Average Life (Yrs.)	4 years 295 days
Exercisable	774,167
1.25 [Member]
Class of Warrant or Right [Line Items]
Exercise Price (in Dollars per share) | $ / shares	$ 1.25
Outstanding	325,000
Weighted Average Life (Yrs.)	3 years 127 days
Exercisable	213,889
2.00 [Member]
Class of Warrant or Right [Line Items]
Exercise Price (in Dollars per share) | $ / shares	$ 2
Outstanding	422,000
Weighted Average Life (Yrs.)	4 years 233 days
Exercisable	54,500

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)

Aug. 01, 2020

Aug. 01, 2019

Jul. 01, 2019

May 01, 2018

Mar. 01, 2018

Aug. 01, 2016

Jul. 16, 2016

Jul. 01, 2016

Jun. 30, 2019

Jul. 31, 2021

Dec. 31, 2019

Dec. 31, 2018

May 01, 2023

Jul. 31, 2019

May 16, 2016

Commitments and Contingencies (Details) [Line Items]

Employment agreements description

On August 1, 2016, the Company entered into a three-year Employment Agreement with its Vice President of Global Business Development. The agreement provides for an annual salary of $96,000 per year, increasing to $144,000 per year beginning July 2017. Through December 2016, the employee agreed to not receive the compensation in cash until the Board of Directors deemed it prudent to pay some or all of his salary. Further the Agreement provides that the employee will receive a three-year option to purchase 300,000 shares of the Company’s common stock at an exercise price of $0.10 per share, with 100,000 shares vested on each yearly anniversary.

Intellectual Property [Member]

Commitments and Contingencies (Details) [Line Items]

Extend funding value

$ 163,307

Ownership amount

$ 43,548

Impairment loss amount

$ 43,548

Research funds value

$ 68,952

Royalty rate interest

1.00%

Intellectual property exceeds

$ 20,000,000

Employment Agreements [Member]

Commitments and Contingencies (Details) [Line Items]

Shares stock award (in Shares)

300,000

Installments shares (in Shares)

60,000

Options shares vest (in Shares)

250,000

Vest date

3 years

Whereby compensation

$ 1,500

Restricted common shares (in Shares)

36,000

Chief Executive Officer [Member]

Commitments and Contingencies (Details) [Line Items]

Employment agreements description

On July 1, 2016, the Company entered into an Employment Agreement with its Chairman and Chief Executive Officer. The agreement provides for an annual salary of $120,000 per year, increasing to $180,000 per year beginning July 2017. Through December 2016, the employee agreed to not receive the compensation in cash until the Board of Directors deemed it prudent to pay some or all of his salary. Further the Agreement provides that the employee will receive a three-year option to purchase 1,000,000 shares of the Company’s common stock at an exercise price of $0.10 per share, and becoming fully vested on August 15, 2016.

Chief Financial Officer [Member]

Commitments and Contingencies (Details) [Line Items]

Employment agreements description

On August 1, 2016, the Company entered into a one-year Employment Agreement with its Chief Financial Officer. The agreement provides for an annual salary of $108,000 per year. Through December 2016, the employee agreed to not receive the compensation in cash until the Board of Directors deemed it prudent to pay some or all of his salary. Further the Agreement provides that the employee will receive a three-year option to purchase 210,000 shares of the Company’s common stock at an exercise price of $0.10 per share, with 70,000 shares becoming fully vested upon each yearly anniversary. The options are to be surrendered and cancelled if the Agreement is terminated. The Agreement has expired but its compensation terms continue in effect as long as the employee remains employed by the Company.

Forecast [Member]

Commitments and Contingencies (Details) [Line Items]

Lease expense

$ 1,964.74

$ 1,474.17

Forecast [Member] | Employment Agreements [Member]

Commitments and Contingencies (Details) [Line Items]

Options exercisable (in Dollars per share)

$ 1.25

Lease [Member]

Commitments and Contingencies (Details) [Line Items]

Sales tax

$ 1,829.25

Lease expense

$ 2,454.75

Rent expense

$ 30,779

$ 33,827

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)

Nov. 06, 2020

Aug. 01, 2020

Jul. 01, 2020

May 04, 2020

Mar. 01, 2020

Jan. 05, 2020

Jan. 03, 2020

Nov. 14, 2019

Aug. 01, 2019

May 08, 2019

Feb. 06, 2019

Oct. 11, 2018

Dec. 22, 2020

Oct. 26, 2020

Oct. 19, 2020

Aug. 21, 2020

Apr. 30, 2020

Mar. 31, 2020

Jul. 19, 2019

Jun. 26, 2019

May 29, 2019

Mar. 31, 2020

Jul. 31, 2021

Dec. 31, 2019

Sep. 01, 2021

Jun. 01, 2021

May 03, 2021

Feb. 20, 2021

Apr. 15, 2019

Subsequent Events (Details) [Line Items]

Lease payment

$ 2,223

Lease agreement interest

50.00%

Promissory notes

$ 7,000

$ 25,000

$ 17,500

$ 30,000

$ 50,000

$ 40,000

$ 25,000

Expires date

Nov. 14, 2020

May 8, 2020

Feb. 6, 2020

Mar. 11, 2020

Jul. 19, 2020

Jun. 26, 2020

May 29, 2020

Medical equipment cost

$ 75,000

Financed interest

100.00%

Represents actual cost

$ 50,000

Subsequent Event [Member]

Subsequent Events (Details) [Line Items]

Amount borrowed from CEO

$ 95,000

Debt maturity date

Jan. 3, 2021

Related party value

$ 100,000

Exercise shares (in Shares)

1,000,000

Purchased options shares (in Shares)

1,000,000

Common stock per share (in Dollars per share)

$ 0.10

Board of Directors [Member] | Ettore Tomassetti [Member]

Subsequent Events (Details) [Line Items]

Restricted common stock of shares issue (in Shares)

10,000

Board of Directors [Member] | Nikhil Shah [Member]

Subsequent Events (Details) [Line Items]

Restricted common stock of shares issue (in Shares)

160,000

Board of Directors [Member] | Jared Stammel [Member]

Subsequent Events (Details) [Line Items]

Restricted common stock of shares issue (in Shares)

19,444

Board of Directors [Member] | Robert Chanson [Member] | Subsequent Event [Member]

Subsequent Events (Details) [Line Items]

Restricted common stock of shares issue (in Shares)

25,000

Forecast [Member]

Subsequent Events (Details) [Line Items]

Operating lease expense

$ 1,964.74

$ 1,474.17

Promissory notes

$ 194,500

Option purchase shares (in Shares)

389,000

Restricted common per share (in Dollars per share)

$ 0.25

Warrants shares (in Shares)

37,500

Stock compensation.

$ 51,740

Non interest bearing

$ 11,500

$ 17,700

$ 6,000

Converted notes description

On December 22, 2020, these notes totaling $202,700 along with a payment of $25,000, totaling 227,700 units were all converted into 810,800 shares of common shares and a warrant was issued for 1,013,500 shares with an exercise price of $0.40/share.

Borrowed description

●On May 4, 2020, the Company borrowed from its CEO, $2,500. On June 1, 2020, the Company borrowed from its CEO, $4,000. On June 30, 2020, the Company borrowed from its CEO, $5,000. On July 15, 2020, the Company borrowed from its CEO, $2,000. On July 20, 2020, the Company borrowed from its CEO, $1,000. On August 7, 2020, the Company borrowed from its CEO, $1,200. On August 21, 2020, the Company borrowed from its CEO, $2,000. On August 21, 2020, the Company entered into a non interest bearing promissory note with the total above combined funds of $17,700 which matures on December 31, 2020. This note was then part of the December 22, 2020 conversion (see above).

Owed balance amount

$ 25,000

Employee agreement description

Effective July, 1, 2020, the Company entered into an employee agreement with its Chairman and Chief Executive Officer, for a term of 48 months. The employee’s base salary is $15,000 monthly, beginning with the July 2020 payment, which rate shall be inclusive of all claims by the employee for his services. However, employee agrees to accrue his salary from the July 1, 2020 through and including December 2020 and allows the Board of Directors to decide on whether to convert any or all accrued salary into Company restricted common shares. Beginning on the July 1, 2020, normal direct business expenses will be covered, including business class travel on flights over 5 hours. Employee will receive a $500 per month vehicle expense stipend to help mitigate the costs of the frequent travel required to visit the Orlando office and University of Central Florida from the employee’s home. Employee will also be granted an option pursuant to the Company’s Equity Incentive Plan to purchase 1,000,000 restricted shares of the Company’s common stock, with an exercise price of $0.25 per share, and a Start Date of July 1, 2020. All 1,000,000 shares will be fully vested on July 1, 2020.

Investment description

On November 6, 2020, AVRA made an investment (the “Investment”) of $210,000 in Avra Air, LLC which was made with $40,000 in cash and the balance by the issuance to Avra Air, LLC of 472,222 restricted common shares of AVRA valued at $0.36 per Share. In exchange for the Investment. AVRA received (a) a 49.8% limited liability company membership interest in Avra Air, LLC; and (b) the remaining 50% of a vehicular air sterilization provisional patent that AVRA did not yet control. In addition, AVRA agreed to pay Avra Air, LLC a royalty payment of $1.50 per vehicular air sterilization kit for two years from the date that a first kit that uses the patent is sold. On December 22, 2020, the Company issued 472,222 shares of its common stock towards its acquisition of Avra Air, LLC.

Private offering description

On November 6, 2020, AVRA issued an aggregate 256,027 Units (“Units”) at a price of $1.00 per Unit in a private offering (the “Offering”) to four “accredited investors.” Each Unit consisted of (a) four shares of our common stock (“Shares”); (b) a three-year warrant to purchase five Shares at an exercise price of $0.40 per Share; and (c) a 0.00008749% limited liability company membership interest in Avra Air, LLC (“Avra Air”), a development stage company, which interest may be put to the Company at the option of the investor for a period of two years from issuance, in exchange for one Share. As a result of the foregoing, the investors were issued an aggregate of 1,024,108 Shares, warrants to purchase 1,280,135 Shares and a 22.4% limited liability company membership interest in Avra Air, LLC.

Shares of commitments (in Shares)

135,000

Units of commitment

$ 135,000

$ 45,000

Promissory notes plus

25,000

Accrued interest

$ 1,027

Shares of converted commitment unit (in Shares)

26,027

Commitments received of remaining balance

$ 63,973

Forecast [Member] | Director [Member]

Subsequent Events (Details) [Line Items]

Description aggregated issue of shares

On November 6, 2020, AVRA issued an aggregate of 321,489 Shares as follows: ● 10,000 Shares to its Director Arthur Tomassetti per his prior advisory agreement; and ● 220,489 Shares to seven consultants, advisors, and service providers for services rendered through November 1, 2020; and ● 70,000 Shares to Farhan Taghizadeh, M.D., AVRA’s Chief Medical Officer, for services thru November 1, 2020; and ● 21,000 Shares for a stock option exercised by an investor at an exercise price of $0.10 per Share. On January 26, 2021, AVRA issued an aggregate 235,000 Units (“Units”) at a price of $1.00 per Unit in a private offering (the “Offering”) to four “accredited investors.” Each Unit consisted of (a) four shares of our common stock (“Shares”); and (b) a three-year warrant to purchase five Shares at an exercise price of $0.40 per Share. As a result of the foregoing, the investors were issued an aggregate of 940,000 Shares, and warrants to purchase 1,175,000 Shares.

Forecast [Member] | Board of Directors [Member] | Farhan Taghizadeh [Member]

Subsequent Events (Details) [Line Items]

Restricted common stock of shares issue (in Shares)

33,000

Forecast [Member] | Board of Directors [Member] | Maria Carin Bruck [Member]

Subsequent Events (Details) [Line Items]

Restricted common stock of shares issue (in Shares)

5,600

Forecast [Member] | Board of Directors [Member] | Robert Santangelo [Member]

Subsequent Events (Details) [Line Items]

Restricted common stock of shares issue (in Shares)

3.889

Forecast [Member] | Board of Directors [Member] | Vipul Patel [Member]

Subsequent Events (Details) [Line Items]

Restricted common stock of shares issue (in Shares)

19,445

Forecast [Member] | Board of Directors [Member] | Henry Gewanter [Member]

Subsequent Events (Details) [Line Items]

Restricted common stock of shares issue (in Shares)

7,000