Ozop Energy Solutions (OZSC) 10-K 17 Apr 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	000-55976
Entity Registrant Name	OZOP ENERGY SOLUTIONS, INC.
Entity Central Index Key	0001679817
Entity Tax Identification Number	35-2540672
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	55 Ronald Reagan Blvd.
Entity Address, City or Town	Warwick
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10990
City Area Code	877
Local Phone Number	785-6967
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 56,392,828
Entity Common Stock, Shares Outstanding		4,886,061,882
ICFR Auditor Attestation Flag	false
Auditor Firm ID	237
Auditor Name	Prager Metis CPA’s LLC
Auditor Location	Hackensack, New Jersey

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current Assets
Cash	$ 1,369,210	$ 6,632,194
Prepaid expenses	59,405	139,455
Accounts receivable	173,151	1,292,800
Inventory	3,601,026	788,110
Vendor deposits	3,053,821	830,869
Assets of discontinued operations		570,317
Total Current Assets	8,256,613	10,253,745
Operating lease right-of-use asset, net	507,706	633,497
Property and equipment, net	711,615	112,441
Other Assets	13,408	568,249
TOTAL ASSETS	9,489,342	11,567,933
Current Liabilities
Accounts payable and accrued expenses	5,089,009	2,813,835
Convertible notes payable, net of discounts	25,000	25,000
Current portion of notes payable, net of discounts	4,447,605	12,422,060
Customer deposits	250,000	73,420
Deferred liability	490,000	750,000
Derivative liabilities	4,314,270	20,966,701
Operating lease liability, current portion	133,508	120,177
Liabilities of discontinued operations	1,059,837	1,238,849
Total Current Liabilities	15,809,229	38,410,043
Long Term Liabilities
Note payable, net of discount	14,272,500	389,423
Operating lease liability, net of current portion	384,382	517,890
TOTAL LIABILITIES	30,466,111	39,317,356
COMMITMENTS AND CONTINGENCIES
Stockholders’ Equity (Deficit)
Preferred stock, value
Common stock (4,990,000,000 shares authorized par value $0.001; 4,771,275,349 (2022) and 4,617,362,977 (2021) shares issued and outstanding)	4,771,275	4,617,363
Treasury Stock, at cost, 47,500 shares of Series C Preferred Stock and 18,667 shares of Series D Preferred Stock	(11,249,934)	(11,249,934)
Common stock to be issued; 637,755 shares as of December 31, 2022 and 2021	638	638
Additional paid in capital	197,586,824	196,464,222
Accumulated Deficit	(211,300,799)	(217,326,611)
Total Ozop Energy Solutions, Inc. stockholders’ equity (deficit)	(20,191,992)	(27,494,318)
Noncontrolling interest	(784,777)	(255,105)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	(20,976,769)	(27,749,423)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	9,489,342	11,567,933
Series C Preferred Stock [Member]
Stockholders’ Equity (Deficit)
Preferred stock, value	3	3
Series D Preferred Stock [Member]
Stockholders’ Equity (Deficit)
Preferred stock, value	1	1
Series E Preferred Stock [Member]
Stockholders’ Equity (Deficit)
Preferred stock, value

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	2,500	2,500
Common stock, shares authorized	4,990,000,000	4,990,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	4,771,275,349	4,617,362,977
Common stock, shares outstanding	4,771,275,349	4,617,362,977
Common stock to be issued	637,755	637,755
Series C Preferred Stock [Member]
Preferred stock, shares authorized	50,000	50,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	2,500	2,500
Preferred stock, shares outstanding	2,500	2,500
Treasury stock, shares	47,500	47,500
Series D Preferred Stock [Member]
Preferred stock, shares authorized	4,570	4,570
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	1,334	1,334
Preferred stock, shares outstanding	1,334	1,334
Treasury stock, shares	18,667	18,667
Series E Preferred Stock [Member]
Preferred stock, shares authorized	3,000	3,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenue	$ 16,629,450	$ 10,595,799
Cost of goods sold	15,281,791	9,763,943
Gross profit	1,347,659	831,856
Operating expenses:
General and administrative, related parties	1,090,000	3,662,099
General and administrative, other	4,869,344	9,781,301
Total operating expenses	5,959,344	13,443,400
Loss from continuing operations	(4,611,685)	(12,611,544)
Other (income) expenses:
Interest expense	8,438,861	53,208,600
(Gain) loss on change in fair value of derivatives	(19,202,431)	17,349,076
Loss on extinguishment of debt		95,449,994
Debt restructure expense		16,450,000
Total Other (Income) Expenses	(10,763,570)	182,457,670
Net income (loss) from continuing operations before income taxes	6,151,885	(195,069,214)
Income tax provision
Net income (loss) from continuing operations	6,151,885	(195,069,214)
Discontinued Operations:
Loss on disposal of assets	(252,538)
Loss on discontinued operations	(403,207)	(233,837)
Loss on discontinued operations	(655,745)	(233,837)
Net income (loss)	5,496,140	(195,303,051)
Less: net loss attributable to noncontrolling interest	(529,672)	(255,105)
Net income (loss) attributable to Ozop Energy Solutions, Inc.	$ 6,025,812	$ (195,047,946)
Income (loss) from continuing operations per share of common stock basic and fully diluted	$ 0	$ (0.04)
Income (loss) from discontinued operations per share of common stock basic and fully diluted	0	0
Income (loss) per share basic and fully diluted	$ 0	$ (0.04)
Weighted average shares outstanding
Basic and diluted	4,661,316,460	4,442,045,075

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity (Deficit) - USD ($)	Common Stock To Be Issued [Member]	Preferred Stock [Member] Series C Preferred Stock [Member]	Preferred Stock [Member] Series D Preferred Stock [Member]	Preferred Stock [Member] Series E Preferred Stock [Member]	Common Stock [Member]	Treasury Stock [Member]	AOCI Attributable to Parent [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2020		$ 50	$ 20	$ 1	$ 3,397,958		$ (7)	$ 12,530,933	$ (22,278,665)		$ (6,349,710)
Beginning balance, shares at Dec. 31, 2020		50,000	20,000	1,000	3,397,958,292
Shares issued and to be issued for fees and services	$ 638				$ 55,452			5,267,910			5,324,000
Shares issued and to be issued for fees and services, shares	637,755				55,452,080
Net income									(195,047,946)	(255,105)	(195,303,051)
Shares issued for conversions of note and interest payable					$ 483,155			102,055,875			102,539,030
Shares issued for conversions of note and interest payable, shares					483,154,618
Shares issued upon cashless exercise of warrants					$ 405,798			47,704,503			48,110,301
Shares issued upon cashless exercise of warrants, shares					405,797,987
Issuance of Series E Preferred Stock				$ 4				3,999,996			4,000,000
Issuance of Series E Preferred Stock, shares				4,000
Redemption of Series E Preferred Stock				$ (5)				(4,999,995)			(5,000,000)
Redemption of Series E Preferred Stock, shares				(5,000)
Shares issued for lease agreement					$ 100,000			530,000			630,000
Shares issued for lease agreement, shares					100,000,000
Shares issued for debt restructure					$ 175,000			16,275,000			16,450,000
Shares issued for debt restructure, shares					175,000,000
Purchase of Series C and Series D stock for Treasury		$ (48)	$ (19)			(11,249,934)					(11,250,000)
Purchase of Sereis C and Series D stock for Treasury, shares		(47,500)	(18,667)
Sale of Series D Preferred Stock and warrants								13,100,000			(13,100,000)
Sale of Series D Preferred Stock and warrants, shares			1
Foreign currency translation adjustment							7				(7)
Ending balance, value at Dec. 31, 2021	$ 638	$ 3	$ 1		$ 4,617,363	(11,249,934)		196,464,222	(217,326,611)	(255,105)	(27,749,423)
Ending balance, shares at Dec. 31, 2021	637,755	2,500	1,334		4,617,362,977
Shares issued and to be issued for fees and services					$ 5,000			130,000			135,000
Shares issued and to be issued for fees and services, shares					5,000,000
Issuance of shares of common stock sold, net of issuance costs of $24,967					$ 148,912			992,602			1,141,514
Issuance of shares of common stock sold, shares					148,912,372
Net income									6,025,812	(529,672)	5,496,140
Ending balance, value at Dec. 31, 2022	$ 638	$ 3	$ 1		$ 4,771,275	$ (11,249,934)		$ 197,586,824	$ (211,300,799)	$ (784,777)	$ (20,976,769)
Ending balance, shares at Dec. 31, 2022	637,755	2,500	1,334		4,771,275,349

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Stockholders' Equity (Deficit) (Parenthetical)	12 Months Ended
	Dec. 31, 2022 USD ($)
Statement of Stockholders' Equity [Abstract]
Issuance cost	$ 24,967

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income (loss) from continuing operations	$ 6,151,885	$ (195,069,214)
Net loss from discontinued operations	(655,745)	(233,837)
Adjustments to reconcile net income (loss) to net cash used in continuing operations
Non-cash interest expense	5,938,622	51,487,601
Amortization and depreciation	191,818	103,000
Debt restructure expense		16,450,000
(Gain) loss on fair value change of derivatives	(19,202,431)	17,349,075
Loss on extinguishment of debt		95,449,996
Stock compensation expense	136,249	9,322,751
Changes in operating assets and liabilities:
Accounts receivable	1,119,649	(1,292,800)
Inventory	(2,812,916)	(788,110)
Prepaid expenses	33,641	(830,869)
Vendor deposits	(2,222,952)	(76,455)
Accounts payable and accrued expenses	2,275,175	2,199,645
Operating lease liabilities	(120,177)	(64,821)
Customer deposits	176,580	73,420
Net cash used in continued operations	(8,990,602)	(5,920,618)
Net cash provided by (used in) discontinued operations	391,306	(434,099)
Net cash used in operating activities	(8,599,296)	(6,354,717)
Cash flows from investing activities:
Purchase of office and computer equipment	(65,202)	(108,883)
Net cash used in investing activities of continued operations	(65,202)	(108,883)
Net cash used in investing activities of discontinued operations		(7,953)
Net cash used in investing activities	(65,202)	(116,836)
Cash flows from financing activities:
Proceeds from sale of common stock, net of costs	1,141,514
Proceeds from issuances of notes payable	2,510,000	15,000,000
Proceeds from sale of Series D preferred stock and warrants		13,100,000
Payments of principal of convertible note payable and notes payable	(250,000)	(375,000)
Redemption of Series E Preferred Stock		(5,000,000)
Redemption of Series C and Series D Preferred Stock		(11,250,000)
Net cash provided by financing activities	3,401,514	11,475,000
Net increase (decrease) in cash	(5,262,984)	5,003,447
Cash, Beginning of year	6,632,194	1,628,747
Cash, End of year	1,369,210	6,632,194
Supplemental disclosure of cash flow information:
Cash paid for interest	245,565	1,003,747
Cash paid for income taxes
Schedule of non-cash Investing or Financing Activity:
Original issue discount included in notes payable	250,000	1,610,000
Reclass from prepaid expenses to fixed assets	600,000
Issuance of common stock upon convertible note and accrued interest conversion		743,555
Operating lease right-of-use assets and liabilities		702,888
Issuance of common stock and preferred stock for consulting fees and compensation	136,249	9,322,751
Issuance of common stock for lease agreement		630,000
Issuance of common stock for debt restructuring		$ 16,450,000

ORGANIZATION

ORGANIZATION	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	NOTE 1 - ORGANIZATION Business Ozop Energy Solutions, Inc. (the” Company,” “we,” “us” or “our”) was originally incorporated as Newmarkt Corp. on July 17, 2015, under the laws of the State of Nevada. On July 10, 2020, the Company entered into a Stock Purchase Agreement (the “SPA”) with Power Conversion Technologies, Inc., a Pennsylvania corporation (“PCTI”), and Catherine Chis (“Chis”), PCTI’s Chief Executive Officer (“CEO”) and its sole shareholder. Under the terms of the SPA, the Company acquired one thousand ( 1,000 47,500 18,667 500 On October 29, 2020, the Company formed a new wholly owned subsidiary, Ozop Surgical Name Change Subsidiary, Inc., a Nevada corporation (“Merger Sub”). The Merger Sub was formed under the Nevada Revised Statutes for the sole purpose and effect of changing the Company’s name to “Ozop Energy Solutions, Inc.” That same day the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with the Merger Sub and filed Articles of Merger (the “Articles of Merger”) with the Nevada Secretary of State, merging the Merger Sub into the Company, which were stamped effective as of November 3, 2020. As permitted by the Section 92.A.180 of the Nevada Revised Statutes, the sole purpose and effect of the filing of Articles of Merger was to change the name of the Company from Ozop Surgical Corp to “Ozop Energy Solutions, Inc.” On December 11, 2020, the Company formed Ozop Energy Systems, Inc. (“OES”), a Nevada corporation and a wholly owned subsidiary of the Company. OES was formed to be a manufacturer and distributor of renewable energy products. On August 19, 2021, the Company formed Ozop Capital Partners, Inc. (“Ozop Capital”), a Delaware corporation and a wholly owned subsidiary of the Company. Brian Conway was appointed as the sole officer and director of Ozop Capital and has voting control of Ozop Capital. On October 29, 2021, EV Insurance Company, Inc. (“EVCO”) was formed as a captive insurance company in the State of Delaware. EVCO is a wholly owned subsidiary of Ozop Capital. On January 7, 2022, EVCO filed with New Castle County, Delaware DBA OZOP Plus. On February 25, 2022, the Company formed Ozop Engineering and Design, Inc. (“OED”) a Nevada corporation, as a wholly owned subsidiary of the Company. OED was formed to become a premier engineering and lighting control design firm. OED offers product and design support for lighting and solar projects with a focus on fast lead times and technical support. OED and our partners are able to offer the resources needed for lighting, solar and electrical design projects. OED will provide customers systems to coordinate the understanding of electrical usage with the relationship between lighting design and lighting controls, by developing more efficient ecofriendly designs. We work with architects, engineers, facility managers, electrical contractors and engineers.

GOING CONCERN AND MANAGEMENT_S

GOING CONCERN AND MANAGEMENT’S PLANS	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN AND MANAGEMENT’S PLANS	NOTE 2 – GOING CONCERN AND MANAGEMENT’S PLANS The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As of December 31, 2022, the Company had an accumulated deficit of $ 211,300,799 7,552,616 4,314,270 1,470,000 In December 2019, a novel strain of coronavirus (COVID-19) emerged. Because COVID-19 infections have been reported throughout the United States, certain federal, state and local governmental authorities have issued stay-at-home orders, proclamations and/or directives aimed at minimizing the spread of COVID-19. The ultimate impact of the COVID-19 pandemic on the Company’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19 pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, and reduced operations. Any resulting financial impact cannot be reasonably estimated at this time but it may have a material adverse impact on our business, financial condition and results of operations. Management expects that its business will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business and the duration for which it may have an impact cannot be determined at this time. Management’s Plans As a public company, Management believes it will be able to access the public equities market for fund raising for product development, sales and marketing and inventory requirements as we expand our distribution in the U.S. market. On October 14, 2021, the Company received a Notice of effectiveness related to the Company’s Form S-3 Registration Statement (the “Registration Statement”). Pursuant to the Registration Statement the Company may offer and sell from time to time in one or more offerings of up to thirty million dollars ($ 30,000,000 On April 4, 2022, the Company, and GHS Investments LLC (“GHS”). signed a Securities Purchase Agreement (the “1 st 200,000,000 October 4, 2022 The purchase price shall be 85% of lowest VWAP for the ten (10) days preceding the Company’s notice to GHS for the sale of the Company’s common stock. On April 8, 2022, the Company filed a Prospectus Supplement to the Registration Statement dated October 14, 2021, regarding the GHS Purchase Agreement April 4, 2023 148,912,372 1,141,514 51,087,628 205,443 200,000,000 On January 18, 2023, the Company and GHS. signed a Securities Purchase Agreement (the “2 nd 150,000,000 nd st 63,698,905 355,060 OES is actively engaged in the renewable, electric vehicle (“EV”), energy storage and energy resiliency sectors. We are engaged in multiple business lines that include project development as well as equipment distribution. Our solar and energy storage projects involve large-scale battery and solar photovoltaics (PV) installations. Our utility-scale storage business model is based on an arbitrage business model in which we install multiple 1+ megawatt batteries, charge them with off-peak grid electricity under contract with the utility, then sell the power back during peak load hours at a premium, as dictated by prevailing electricity tariffs. Equipment Distributor: five Solar PV: Modular Energy Distribution System: : OES has acquired the license rights to a proprietary system, the Neo-Grids TM Neo-Grids TM Neo-Grids TM OES has developed a business plan for the Neo Grids distribution, a solution to the stress forthcoming to the existing grid infrastructure. The Company has completed its’ Neo Grid research and development as well as the first set of engineered technical drawings. This first stage of engineered technical drawings allows us to move forward with stage two, as well as to begin to construct the first prototype or proof of concept, (“PoC”). Our PoC design is partially reliant on auto manufacturers establishing standardizations of the actual charging/discharging protocols of the batteries such as on-board inverters as well as bi-directional capabilities in electric vehicles, which have only recently been established. As the market growth rate of EV’s continues to rise, the stress on the existing grid-tied infrastructure shows the need for the continued development of our Neo-Grid solution. OES management has decades of experience in the renewable, storage and resilient energy businesses and associated markets, which include but are not limited to project finance, project development, equipment finance, construction, utility protocol, regulatory policy and technology assessment. Ozop Plus markets vehicle service contracts (“VSC’s”) for electric vehicles (EV’s) that offer consumers to be able to purchase additional months and miles above the manufacturer’s warranty and to also bring added value to EV owners by utilizing our partnerships and strengths in the energy market to offer unique and innovative services. Among EV owners’ concerns are the EV battery repair and replacement costs, range anxiety, environmental responsibilities, roadside assistance, and the accelerated wear on additional components that EV vehicles experience. Management believes that the Ozop Plus marketed VSC’s will give “peace of mind” to the EV buyer. ● In May 2022, the Company entered into an agreement with GS Administrators, Inc., a member of Houston-based GSFSGroup. Under the agreement, the Company will market GSFSGroup’s EV VSC’s in all states (except, California, Florida, Massachusetts and Washington) to Ozop’s network of new and used franchised dealerships and other eligible entities. In addition to acting as an agent for the marketing, Ozop also has the right to white label the product under its’ Ozop Plus brand. Ozop’s role won’t be limited to marketing the product. GSFSGroup plans to tap into Ozop’s experience relative to battery collection and disposal and has agreed to insurance risk sharing in connection with the insurance policies that back the VSC’s. GSFSGroup is working on getting the approvals needed for the above four (4) states. ● On June 22, 2022, the Company entered into an Agent Agreement with Royal Administration Services, Inc. (“Royal”). Under the agreement, the Company will market Royal’s EV VSC’s and has the right to white label it under Ozop Plus. Royal has agreed to allow Ozop Plus on all VSC’s, marketed by Royal and the Company, to assume all the risk related to the electric battery at an agreed upon premium. The battery premium is dependent on the consumer’s selection of the duration of the VSC, the miles selected for coverage and the type of vehicle that the consumer has purchased, with a key component being the kWh size of the battery. These VSC’s have a maximum of 10 years and 150,000 miles and cover new and used cars from model year 2017 and newer. Royal’s VSCs are now effective in 46 states and the others have various waiting times or approvals needed. ● On October 13, 2022, EVCO entered into a Reinsurance Contract (the “Contract”) with American Bankers Insurance Company of Florida (“ABIC” or the “Ceding Company”). Royal is the Administrator of the Contract. Pursuant to the terms of the Contract, ABIC will cede 100% of the battery coverage portion of all electric vehicle service contracts to EVCO. On the same date ABIC and EVCO also entered into a Trust Agreement, whereas EVCO as the reinsurer agrees to deposit an amount equal to unearned premium reserves, plus losses reported but unpaid, plus the estimated amount of losses incurred but not reported to the trust account. Permissible investments (with a maturity of no more than five (5) years) of the assets of the Trust account include: ○ U.S. Treasury Securities ○ Cash or cash instruments ○ U.S agency issues ○ Other investments as Ceding Company approves On February 25, 2022, the Company formed Ozop Engineering and Design, Inc. (“OED”) a Nevada corporation, as a wholly owned subsidiary of the Company. OED was formed to become a premier engineering and lighting control design firm. OED offers product and design support for lighting and solar projects with a focus on fast lead times and technical support. OED and our partners are able to offer the resources needed for lighting, solar and electrical design projects. OED will provide its’ customers systems to coordinate the understanding of electrical usage with the relationship between lighting design and lighting controls, by developing more efficient ecofriendly designs by working with architects, engineers, facility managers, electrical contractors and engineers. In April, 2022, OED began operations and generated $ 92,100

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING PRONOUNCEMENTS	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING PRONOUNCEMENTS	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING PRONOUNCEMENTS Basis of Presentation The accompanying consolidated financial statements are prepared in accordance with Generally Accepted Accounting Principles in the United States of America (“US GAAP”). The consolidated financial statements include the accounts of the Company and Ozop Energy Systems, Inc. and the Company’s other wholly owned subsidiaries Ozop Capital Partners, Inc., PCTI, Ozop LLC, Ozop HK and Spinus, LLC (“Spinus”). All intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with an original term of three months or less to be cash equivalents. These investments are carried at cost, which approximates fair value. Cash and cash equivalent balances may, at certain times, exceed federally insured limits. The Company has no Sales Concentration and credit risk Following is a summary of customers who accounted for more than ten percent (10%) of the Company’s revenues for the years ended December 31, 2022, and 2021, and their accounts receivable balance as of December 31, 2022: SCHEDULES OF CONCENTRATION OF RISK, BY RISK FACTOR Sales % Year Ended December 31, 2022 Sales % Year Ended December 31, 2021 Accounts receivable balance December 31, 2022 Customer A 38 % - $ - Customer B 22 % - $ - Customer C - 19 % $ - Accounts Receivable The Company records accounts receivable at the time products and services are delivered. An allowance for losses is established through a provision for losses charged to expenses. Receivables are charged against the allowance for losses when management believes collectability is unlikely. The allowance (if any) is an amount that management believes will be adequate to absorb estimated losses on existing receivables, based on evaluation of the collectability of the accounts and prior loss experience. Inventory Inventories are valued at the lower of cost or net realizable value, with cost determined on the first-in, first-out basis. Inventory costs consist of finished goods. In evaluating the net realizable value of inventory, management also considers, if applicable, other factors, including known trends, market conditions, currency exchange rates and other such issues. Finished goods inventories at December 31, 2022, and 2021, were $ 3,601,026 788,110 3,043,000 12,176,000 Purchase concentration OES purchases finished renewable energy products from its’ suppliers. For the year ended December 31, 2022, there were two suppliers that accounted for 61 16.3 42.6 20.4 20 Property, plant, and equipment Property and equipment are stated at cost, and depreciation is provided by use of a straight-line method over the estimated useful lives of the assets. The Company reviews property and equipment for potential impairment whenever events or changes in circumstances indicate that the carrying amounts of assets may not be recoverable. The estimated useful lives of property and equipment is as follows: SCHEDULE OF USEFUL LIFE OF PROPERTY AND EQUIPMENT ASSETS Building 10 25 Office furniture and equipment 3 5 Warehouse equipment 7 Revenue Recognition The Company recognizes revenue in accordance with ASC 606, from the commercial sales of products by: (1) identify the contract (if any) with a customer; (2) identify the performance obligations in the contract (if any); (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract (if any); and (5) recognize revenue when each performance obligation is satisfied. The Company has no outstanding contracts with any of its’ customers. The Company recognizes revenue when title, ownership, and risk of loss pass to the customer, all of which occurs upon shipment or delivery of the product and is based on the applicable shipping terms. For contracts with customers, ownership of the goods and associated revenue are transferred to customers at a point in time, generally upon shipment of a product to the customer or receipt of the product by the customer and without significant judgments. Any advance payments are recorded as current liability until revenue is recognized. For the periods covered herein, we did not have post shipment obligations such as training or installation, customer acceptance provisions, credits and discounts, rebates and price protection, or other similar privileges. The following table disaggregates our revenue by major source for the years ended December 31, 2022, and 2021: DISAGGREGATION OF REVENUE 2022 2021 Years ended 2022 2021 Sourced and distributed products $ 16,537,350 $ 10,595,799 OED Installations 92,100 - Total $ 16,629,450 $ 10,595,799 Revenues from sourced and distributed products are purchased from suppliers as finished goods and the Company brings the finished goods into our California warehouse to fill orders as well as to build inventory for future sales orders. From time to time for some of our larger orders we may have our suppliers ship directly to our customers to avoid extra shipping charges. Advertising and Marketing Expenses The Company expenses advertising and marketing costs as incurred. For the years ended December 31, 2022, and 2021, the Company recorded advertising and marketing expenses of $ 51,441 23,025 Research and Development Costs and expenses that can be clearly identified as research and development are charged to expense as incurred. For the years ended December 31, 2022, and 2021, the Company recorded $- 0 7,500 Convertible Instruments The Company evaluates and accounts for conversion options embedded in convertible instruments in accordance with ASC 815, Derivatives and Hedging Activities. Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when it has been determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of this note transaction and the effective conversion price embedded in this note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. The Company accounts for the conversion of convertible debt when a conversion option has been bifurcated using the general extinguishment standards. The debt and equity linked derivatives are removed at their carrying amounts and the shares issued are measured at their then-current fair value, with any difference recorded as a gain or loss on extinguishment of the two separate accounting liabilities. Discontinued Operations In accordance with ASC 205-20 Presentation of Financial Statements: Discontinued Operations On September 1, 2022, the BOD of the Company authorized the filing of a Chapter 7 proceeding (see Note 2) which meets the definition of a discontinued operation. Accordingly, the operating results of PCTI are reported as a loss from discontinued operations in the accompanying consolidated financial statements for the years ended December 31, 2022, and 2021. For additional information, see Note 14- Discontinued Operations. Distinguishing Liabilities from Equity The Company relies on the guidance provided by ASC Topic 480, Distinguishing Liabilities from Equity Once the Company determines that a financial instrument should not be classified as a liability, the Company determines whether the financial instrument should be presented between the liability section and the equity section of the balance sheet (“temporary equity”). The Company will determine temporary equity classification if the redemption of the financial instrument is outside the control of the Company (i.e. at the option of the holder). Otherwise, the Company accounts for the financial instrument as permanent equity. Our CEO and Chairman holds sufficient shares of the Company’s voting preferred stock that give sufficient voting rights under the articles of incorporation and bylaws of the Company such that the CEO and Chairman can at any time unilaterally vote to increase the number of authorized shares of common stock of the Company, without the need to call a general meeting of common shareholders of the Company. Initial Measurement The Company records its financial instruments classified as liability, temporary equity or permanent equity at issuance at the fair value, or cash received. Subsequent Measurement – Financial Instruments Classified as Liabilities The Company records the fair value of its financial instruments classified as liabilities at each subsequent measurement date. The changes in fair value of its financial instruments classified as liabilities are recorded as other income (expenses). Fair Value of Financial Instruments The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: ● Level 1 - Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. ● Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 - Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. From time to time, certain of the Company’s embedded conversion features on debt and outstanding warrants have been treated as derivative liabilities for accounting purposes under ASC 815 due to insufficient authorized shares to fully settle conversion features of the instruments if exercised. In this case, the Company utilized the latest inception date sequencing method to reclassify outstanding instruments as derivative instruments. These contracts were recognized at fair value with changes in fair value recognized in earnings until such time as the conditions giving rise to such derivative liability classification were settled. The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expenses, other current assets, accounts payable and accrued expenses, certain notes payable and notes payable - related party, approximate their fair values because of the short maturity of these instruments. The following table represents the Company’s derivative instruments that are measured at fair value on a recurring basis as of December 31, 2022, and 2021, for each fair value hierarchy level: SCHEDULE OF DERIVATIVE INSTRUMENTS December 31, 2022 Derivative Liabilities Total Level I $ - $ - Level II $ - $ - Level III $ 4,314,270 $ 4,314,270 December 31, 2021 Derivative Liabilities Total Level I $ - $ - Level II $ - $ - Level III $ 20,966,701 $ 20,966,701 Leases The Company accounts for leases under ASU 2016-02 (see Note 13), applying the package of practical expedients to leases that commenced before the effective date whereby the Company elected to not reassess the following: (i) whether any expired or existing contracts contain leases; (ii) the lease classification for any expired or existing leases; and (iii) initial direct costs for any existing leases. For contracts entered into on or after the effective date, at the inception of a contract the Company assess whether the contract is, or contains, a lease. Our assessment is based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether we obtain the right to substantially all the economic benefit from the use of the asset throughout the period, and (3) whether we have the right to direct the use of the asset. We allocate the consideration in the contract to each lease component based on its relative stand-alone price to determine the lease payments. Operating lease ROU assets represent the right to use the leased asset for the lease term and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most leases do not provide an implicit rate, the Company used an incremental borrowing rate of 7.5 Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance on deferred tax assets is established when management considers it is more likely than not that some portion or all of the deferred tax assets will not be realized. Tax benefits from an uncertain tax position are only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent Segment Policy The Company has no reportable segments as it operates in one segment; renewable energy. Earnings (Loss) Per Share The Company reports earnings (loss) per share in accordance with ASC 260, “Earnings per Share.” Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during each period. Diluted earnings per share is computed by dividing net loss by the weighted-average number of shares of common stock, common stock equivalents and other potentially dilutive securities outstanding during the period. As of December 31, 2022, and 2021, the Company’s dilutive securities are convertible into approximately 8,332,973,619 7,592,474,061 SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE December 31, 2022 December 31, 2021 Convertible preferred stock 7,156,913,024 6,918,544,466 Unexercised common stock purchase warrants 1,047,024,518 672,024,518 Convertible notes payable 13,359,707 1,905,077 Promissory notes payable (1) 115,676,370 - TOTAL 8,332,973,619 7,592,474,061 (1) The potentially dilutive shares included in the above table are limited whereby the conversion or exercise cannot result in the beneficial owner holding more than 4.99 Recent Accounting Pronouncements In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging —Contracts in Entity’ Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’ Own Equity (“ASU 2020-06”), which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. The ASU also removes certain settlement conditions that are required for equity-linked contracts to qualify for the derivative scope exception, and it simplifies the diluted earnings per share calculation in certain areas. The Company does not believe the adoption of the ASU will have a material impact on the Company’s financial position, results of operations or cash flows. Other than the above, there have no recent accounting pronouncements or changes in accounting pronouncements during the period ended December 31, 2021, that are of significance or potential significance to the Company.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT The following table summarizes the Company’s property and equipment: SCHEDULE OF PROPERTY AND EQUIPMENT December 31, 2022 December 31, 2021 Office equipment $ 222,571 $ 157,370 Building and building improvements 600,000 - Less: Accumulated Depreciation (110,956 ) (44,929 ) Property and Equipment, Net $ 711,615 $ 112,441 Depreciation expense was $ 66,027 33,609

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 5 - CONVERTIBLE NOTES PAYABLE On July 10, 2020, PCTI (the accounting acquirer) assumed the balance of a past-due 15% convertible note issued by the Company on September 13, 2017. As of December 31, 2022, and 2021, the outstanding principal balance of this note was $ 25,000

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	12 Months Ended
	Dec. 31, 2022
Derivative Liabilities
DERIVATIVE LIABILITIES	NOTE 6 – DERIVATIVE LIABILITIES The Company determined the conversion feature of the convertible notes, which all contain variable conversion rates, represented an embedded derivative since the notes were convertible into a variable number of shares upon conversion. Accordingly, the notes are not considered to be conventional debt under ASC 815 and the embedded conversion feature was bifurcated from the debt host and accounted for as a derivative liability. At any given time, certain of the Company’s embedded conversion features on debt and outstanding warrants may be treated as derivative liabilities for accounting purposes under ASC 815-40 due to insufficient authorized shares to settle these outstanding contracts. Pursuant to SEC staff guidance that permits a sequencing approach based on the use of ASC 815-15-25 which provides guidance for contracts that permit partial net share settlement. The sequencing approach may be applied in one of two ways: contracts may be evaluated based on (1) earliest issuance date or (2) latest maturity date. Pursuant to the sequencing approach, the Company evaluates its contracts based upon the latest maturity date. The Company valued the derivative liabilities at December 31, 2022, and 2021, at $ 4,314,270 20,966,701 4.76 0.19 71 92 375,000,000 2,550,000 4.45 509 0.0067 During the year ended December 31, 2021, the Company issued 375,000,000 14,982,815 38,907,939 53,890,754 The following assumptions were utilized in the Black-Scholes valuation of outstanding warrants as of December 31, 2022, and 2021, risk free interest rate of 4.39 4.73 .48 .99 109 272 344 366 0.0061 0.15 A summary of the activity related to derivative liabilities for the years ended December 31, 2022, and 2021, is as follows: SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE Derivative liabilities associated with warrants Derivative liabilities associated with convertible notes Total derivative liabilities Balance January 1, 2021 $ 2,061,307 $ 1,238,377 $ 3,299,684 Fair value of issuances during period 53,890,754 - 53,890,754 Notes converted or paid - (2,246,114 ) (2,246,114 ) Exercise of warrants (48,110,301 ) - (48,110,301 ) Warrants cancelled (3,216,397 ) - (3,216,397 ) Change in fair value 16,313,392 1,035,683 17,349,075 Balance December 31, 2021 20,938,755 27,946 20,966,701 Fair value of issuances during period 2,550,000 - 2,550,000 Change in fair value (19,203,355 ) 924 (19,202,431 ) Balance December 31, 2022 $ 4,285,400 $ 28,870 $ 4,314,270

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2022
Notes Payable
NOTES PAYABLE	NOTE 7 – NOTES PAYABLE The Company has the following note payables outstanding: SCHEDULE OF NOTES PAYABLE December 31, 2022 December 31, 2021 Notes payable, interest at 8 January 5, 2020 45,000 45,000 Other, due on demand, interest at 6 50,000 50,000 Note payable $ 750,000 12 August 24, 2021 375,000 375,000 Note payable $ 389,423 18 November 6, 2023 389,423 389,423 Note payable $ 1,000,000 12 November 13, 2021 1,000,000 1,000,000 Note payable $ 2,200,000 15 October 31, 2024 311,667 243,833 1,888,333 1,956,167 Note payable $ 11,110,000 15 October 31, 2024 1,558,333 2,314,583 9,551,667 8,795,417 Note payable $ 3,300,000 15 October 31, 2024 467,500 3,099,524 2,832,500 200,476 Note payable $ 3,020,000 March 31, 2023 181,818 2,588,182 - Sub- total notes payable 18,720,105 12,811,483 Less long-term portion 14,272,500 389,423 Current portion of notes payable, net of discount $ 4,447,605 $ 12,422,060 On November 11, 2022, the Company entered into a non-interest bearing, $ 3,020,000 March 31, 2023 3,020,000 250,000 260,000 2,510,000 68,182 250,000 2,770,000 2,588,182 181,818 550,000 2,220,000 On December 7, 2021, the Company entered into a 12 3,300,000 December 7, 2022 3,300,000 300,000 3,000,000 75,000,000 0.039 283,250 16,750 2,982,815 2,982,815 2,816,275 166,540 15 75,000,000 0.0067 510,000 42,500 3,300,000 2,832,500 200,476 467,500 3,099,524 On March 17, 2021, the Company entered into a 12 11,110,000 March 17, 2022 11,110,000 1,000,000 110,000 10,000,000 250,000,000 0.13 232,250 878,750 33,248,433 10,000,000 23,248,433 32,248,433 2,083,333 7,916,667 15 250,000,000 0.0067 October 31, 2025 1,700,000 141,667 11,110,000 9,551,667 8,795,417 1,558,333 2,314,583 On February 9, 2021, the Company entered into a 12 2,200,000 February 9, 2022 2,200,000 200,000 2,000,000 50,000,000 0.15 22,167 177,833 17,659,506 2,000,000 15,659,506 17,659,506 221,667 1,778,333 15 50,000,000 0.0067 340,000 28,333 2,200,000 1,888,333 1,956,167 311,667 243,833 On November 13, 2020, the Company entered into a 12 1,000,000 November 13, 2021 Principal payments shall be made in six instalments of $166,667 commencing 180 days from the issue date and continuing each 30 days thereafter for 5 months and the final payment of principal and interest due on the maturity date 890,000 110,000 96,250 125,000,000 0.008 five 1,000,000 875,000 1,000,000 375,452 135,452 On November 6, 2020, the Company entered into a Settlement Agreement with the holder of $ 120,000 8,716 210,000 15,707 12 389,423 November 6, 2023 60,000,000 0.0075 five On August 24, 2020 (the “Issue Date”), the Company entered into a 12 750,000 Principal payments shall be made in six instalments of $125,000 commencing 180 days from the Issue Date and continuing each 30 days thereafter for 5 months and the final payment of principal and interest due on the Maturity Date. The Holder shall have the right from time to time, and at any time following an event of default, as defined on the agreement, to convert all or any part of the outstanding and unpaid principal, interest and any other amounts due into fully paid and non-assessable shares of common stock of the Company, at the lower of i) the Trading Price (as defined in the agreement) during the previous five trading days prior to the Issuance Date or ii) the volume weighted average price during the five trading days ending on the day preceding the conversion date 663,000 87,000 56,188 122,950,819 0.0061 750,000 484,376 375,000 75,000,000 375,000 180,247 90,247

DEFERRED LIABILITY

DEFERRED LIABILITY	12 Months Ended
	Dec. 31, 2022
Deferred Liability
DEFERRED LIABILITY	NOTE 8 – DEFERRED LIABILITY On September 2, 2020, PCTI entered into an agreement with a third- party. Pursuant to the terms of the agreement, in exchange for $ 750,000 3 175,000,000 1.8 0.094 16,450,000 No payments have been made and the Company is in default of the agreement. On November 11, 2022, the third-party and the Company agreed to reduce the liability by $ 260,000 260,000 490,000 750,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 9 – RELATED PARTY TRANSACTIONS Employment Agreement On July 10, 2020, pursuant to the PCTI transaction, the Company assumed an employment contract entered into on February 28, 2020, between the Company and Mr. Conway (the “Employment Agreement”). Mr. Conway’s compensation as adjusted was $ 20,000 10,000 250,000 240,000 20,000 20,000 20,000 Series E Preferred Stock On March 21, 2021, the Company issued 2,000 1,800 2,000 1,050 2,850 1,000 2,850,000 Management Fees and related party payables For the years ended December 31, 2022, and 2021, the Company recorded expenses to its officers in the following amounts: SCHEDULE OF EXPENSES TO OFFICERS 2022 2021 Year ended 2022 2021 CEO, parent $ 1,090,000 $ 812,099 CEO, parent- Series E Preferred Stock - 2,850,000 Total $ 1,090,000 $ 3,662,099 Redemption of Series C and Series D Preferred Stock On July 13, 2021, the Company entered into a Definitive Agreement (the “Agreement”) with Chis to purchase the 47,500 18,667 11,250,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10 – COMMITMENTS AND CONTINGENCIES Agreements On September 1, 2021, Ozop Capital entered into an advisory agreement (the “RMA Agreement”) with Risk Management Advisors, Inc. (“RMA”). Pursuant to the terms of the RMA Agreement, RMA will assist Ozop Capital in analyzing, structuring, and coordinating Ozop Capital’s participation in a captive insurance company. RMA will coordinate legal, accounting, tax, actuarial and other services necessary to implement the Company’s participation in a captive insurance company, including, but not limited to, the preparation of an actuarial feasibility study, filing of all required regulatory applications, domicile selection, structural selection, and coordination of the preparation of legal documentation. In connection with the services listed above, Ozop Capital agreed to pay $ 50,000 50,000 25,000 452,080 25,000 637,755 50,000 On April 13, 2021, the Company agreed to engage PJN Strategies, LLC (“PJN”) as a consultant. Pursuant to the agreement, the Company agreed to compensate PJN $ 20,000 84,000 756,000 433,000 On April 16, 2021, the Company signed a letter of agreement with Rubenstein Public Relations, Inc. (“RPR”). Pursuant to the letter of agreement, the Company agreed to engage RPR, effective May 1, 2021, on a month-to-month basis for $ 17,000 102,000 On March 30, 2021, OES hired 2 individuals as Co-Directors of Sales. Pursuant to their respective offers of employment, the Company agreed to an annual salary of $ 130,000 20,000 2,500,000 0.092 460,000 2,500,000 0.0745 372,500 2,500,000 0.0445 227,500 2,500,000 0.027 135,000 On March 15, 2021, the Company entered into a consulting agreement with Aurora Enterprises (“Aurora”). Mr. Steven Martello is a principal of Aurora. Pursuant to the agreement Mr. Martello will provide strategic analysis regarding existing markets and revenue streams as well as the development of new lines of revenue. The Company agreed to a monthly retainer fee of $ 10,000 5,000,000 0.1392 696,000 90,000 110,000 On February 24, 2021, the Company entered into a consulting agreement with Christopher Ruppel. Pursuant to the agreement Mr. Ruppel was to join the Ozop Advisory Board. During the year ended December 31, 2021, the Company issued 10,000,000 2,500 0.2386 2,386,000 10,000 12,500 On January 22, 2021, the Company issued 10,000,000 0.0056 56,000 On January 14, 2021, the Company entered into a Consulting Agreement with Mr. Allen Sosis. Pursuant to the agreement, Mr. Sosis will provide services as the Director of Business Development for the Company’s wholly owned subsidiary. Pursuant to the agreement, as amended, the Company will pay Mr. Sosis a monthly fee of $ 15,000 1,000 5,000,000 0.20 1,000,000 75,500 15,000 On January 6, 2021, the Company entered into a consulting agreement with Ezra Green to begin on February 8, 2021. The Company agreed to issue 10,000,000 2,500 0.0076 76,000 1,249 74,751 10,000 60,000 94,500 On March 4, 2019, the Company entered into a Separation Agreement (the “Separation Agreement”) with Salman J. Chaudhry, pursuant to which the Company agreed to pay Mr. Chaudry $ 227,200 162,085 On September 2, 2020, PCTI entered into an Agreement with a third- party. Pursuant to the terms of the agreement, in exchange for $ 750,000 PCTI agreed to pay the third-party a perpetual three percent (3%) payment of revenues, as defined in the agreement 175,000,000 1.8 0.094 16,450,000 230,054 215,171 Legal matters We know of no material, existing or pending legal proceedings against our Company. We are involved as a plaintiff in a Complaint filed in the SUPERIOR COURT OF THE STATE OF CALIFORNIA FOR THE COUNTY OF SAN DIEGO NORTH COUNTY (the “Complaint”) . There are no proceedings in which any of our directors, officers or affiliates, or any registered or beneficial shareholder, is an adverse party or has a material interest adverse to our interest.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 11– STOCKHOLDERS’ EQUITY Common stock During the year ended December 31, 2022, the Company issued 148,912,372 1,141,514 35,822 5,000,000 During the period from January 1, 2021, to December 31, 2021, holders of an aggregate of $ 760,550 201,905 483,154,618 0.002 During the year ended December 31, 2021, the Company also issued the following shares of restricted common stock: ● 100,000,000 ● 175,000000 ● 55,452,080 During the year ended December 31, 2021, the Company also issued 405,797,987 As of December 31, 2022, the Company has 4,990,000,000 0.001 4,771,275,349 Preferred stock As of December 31, 2022, 10,000,000 0.001 Series C Preferred Stock On July 7, 2020, the Company filed an Amended and Restated Certificate of Designation with the State of Nevada of the Company’s Series C Preferred Stock. Under the terms of the Amendment to Certificate of Designation of Series C Preferred Stock, 50,000 The holders of Series C Preferred Stock have no conversion rights and no dividend rights. For so long as any shares of the Series C Preferred Stock remain issued and outstanding, the Holder thereof, voting separately as a class, shall have the right to vote on all shareholder matters equal to sixty-seven (67%) percent of the total vote 47,500 47,500 2,500 Series D Preferred Stock On July 7, 2020, the Company filed a Certificate of Designation with the State of Nevada of the Company’s Series D Preferred Stock. On July 10, 2020, pursuant to the SPA with PCTI, the Company issued 18,667 1,333 18,667 On July 27, 2021, the Company filed with the Secretary of State of the State of Nevada an Amended and Restated Certificate of Designation of Series D Preferred Stock (the “Series D Amendment”). Under the terms of the Series D Amendment, 4,570 1.5 13,200,000 3,236 1,334 3,236 The warrant has a 15- year term and Partial Warrant Lock Up and Leak-Out Period. The Holder may only exercise the Warrant and purchase Warrant Shares as follows: i. Up to 162 th ii. The Remainder of the Warrant representing up to 3,074 a. During every 1 (one) year period, starting on the day that is the Lock Up Period Termination Date, the Holder shall have the right to exercise the Remainder of the Warrant up to a maximum number of Remaining Warrant Shares that, if converted, would be equal to no more than a maximum of 4.99% of the total number of outstanding shares of Common Stock of the Company during such given year (“Leak-Out Period”). The Leak-Out Period shall come into effect on the day that is the Lock Up Period Termination Date and remain effective on a yearly basis, for a period of 10 (ten) years thereafter, after which the Leak-Out Period will automatically terminate and become null and void. For clarity purposes the Remainder of the Warrant shall become freely exercisable at any time or times beginning on June 29, 2034, and until the Termination Date Series E Preferred Stock On July 7, 2020, the Company filed a Certificate of Designation with the State of Nevada of the Company’s Series E Preferred Stock. Under the terms of the Certificate of Designation of Series E Preferred Stock, 3,000 1,000 500 500 1,800 200 1,000 2,000,000 3,000 2,000 1,050 1,000 2,000,000 0

NONCONTROLLING INTEREST

NONCONTROLLING INTEREST	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
NONCONTROLLING INTEREST	NOTE 12 – NONCONTROLLING INTEREST On August 19, 2021, the Company formed Ozop Capital. The Company initially owned 51 49 490,000 49 1,217,911 529,672 784,777

OPERATING LEASE RIGHT-OF-USE AS

OPERATING LEASE RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES	12 Months Ended
	Dec. 31, 2022
Operating Lease Right-of-use Assets And Operating Lease Liabilities
OPERATING LEASE RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES	NOTE 13 - OPERATING LEASE RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES On April 14, 2021, the Company entered into a five 8,100 May 31, 2026 13,148 2.4 7.5 702,888 In adopting Topic 842, the Company has elected the ‘package of practical expedients’, which permit it not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs. The Company did not elect the use-of-hindsight or the practical expedient pertaining to land easements; the latter is not applicable to the Company. In addition, the Company elected not to apply ASC Topic 842 to arrangements with lease terms of 12 months or less. Right-of- use assets are summarized below: SCHEDULE OF RIGHT-OF-USE ASSETS December 31, 2022 December 31, 2021 Office and warehouse lease $ 702,888 $ 702,888 Less: Accumulated amortization (195,182 ) (69,391 ) Right-of-use assets, net $ 507,706 $ 633,497 Operating lease liabilities are summarized as follows: SCHEDULE OF OPERATING LEASE LIABILITIES December 31, 2022 December 31, 2021 Lease liability $ 517,890 $ 638,067 Less current portion (133,508 ) (120,177 ) Long term portion $ 384,382 $ 517,890 Maturity of lease liabilities are as follows: SCHEDULE OF MATURITY OF LEASE LIABILITIES Amount For the year ending December 31, 2023 $ 167,858 For the year ending December 31, 2024 171,840 For the year ended December 31, 2025 175,942 For the year ended December 31, 2026 74,030 Total $ 589,670 Less: present value discount (71,780 ) Lease liability $ 517,890

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	NOTE 14 – DISCONTINUED OPERATIONS On September 1, 2022, the BOD of the Company authorized the filing of a Chapter 7 proceeding (see Note 2) which meets the definition of a discontinued operation. Accordingly, the operating results of PCTI are reported as a loss from discontinued operations in the accompanying consolidated financial statements for the years ended December 31, 2022, and 2021. On October 3, 2022, PCTI filed a Voluntary Petition for Non- Individuals Filing for Bankruptcy. On November 30, 2022, the Trustee filed a Notice of Abandonment of Estate Property, as it is over encumbered by the secured creditors. No objections were filed, and as such the inventory and equipment is now considered abandoned to the secured creditors to do with what they wish. In March 2023, the Trustee declared this a no-asset case and closed the bankruptcy. The results of operations of this component, for all periods, are separately reported as “discontinued operations”. A reconciliation of the major classes of line items constituting the loss from discontinued operations, net of income taxes as is presented in the Consolidated Statements of Comprehensive Loss for the years ended December 31, 2022, and 2021 are summarized below: SCHEDULE OF LOSS FROM DISCONTINUED OPERATIONS 2022 2021 Year ended 2022 2021 Revenues $ 286,401 $ 1,332,805 Cost of goods sold 259,828 578,470 Gross profit 26,573 754,335 Operating expenses 406,518 944,540 Loss on disposal of assets 252,538 - Interest expense 23,262 43,632 Loss from discontinued operations $ (655,745 ) $ (233,837 ) The assets and liabilities of discontinued operations are separately reported as “assets and liabilities held for disposal” as of December 31, 2022, and 2021. All asset and liabilities are classified as current, as the Company expects the liquidation to occur in the short-term. The following tables present the reconciliation of carrying amounts of major classes of assets and liabilities of the Company classified as discontinued operations in the consolidated balance sheet at December 31, 2022, and 2021: Current Assets Year ended December 31, 2022 2021 Cash $ - $ 134,973 Accounts receivable - 6,534 Inventory - 277,872 Vendor deposits - 43,758 Prepaid expenses and other assets - 12,543 Right-to-use asset - 74,189 Fixed assets, net - 20,448 Total assets of discontinued operations $ - $ 570,317 Current liabilities 2022 2021 Year ended December 31, 2022 2021 Accounts payable and accrued liabilities $ 445,565 $ 432,509 Current portion of notes payable 589,246 589,246 Operating lease liability 3,575 74,189 Deferred revenues 21,451 46,477 Advances from customers - 96,428 Total current liabilities of discontinued operations $ 1,059,837 $ 1,238,849 On May 16, 2022, Huntington National Bank (“Huntington”) filed a Complaint for Confession of Judgment (“COJ”) against Catherine Chis (“Chis”). Chis was the former CEO of PCTI and a Guarantor on Huntington’s Letter of Credit financing (“LOC”) and a Term Loan (“Term Loan”). The Chis COJ for the LOC was for $ 352,415 63.65 141,415 28.60 354,774 63.65 142,473 28.60 The Company wrote off the book value of the inventory of $ 237,091 15,447 344,166 134,681 54,256

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 15 - INCOME TAXES The Company provides for income taxes under ASC 740, Accounting for Income Taxes. ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. ASC 740 requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely- than not that some or all of the deferred tax assets will not be realized. In assessing the need for a valuation allowance, management must determine that there will be sufficient taxable income to allow for the realization of deferred tax assets. Based upon the historical and anticipated future income, management has determined that the deferred tax assets do not meet the more-likely-than-not threshold for realizability. Accordingly, there is a full valuation allowance provided against the Company’s deferred tax assets as of December 31, 2022. A reconciliation of the provision for income taxes determined at the U.S. statutory rate to the Company’s effective income tax rate is as follows: SCHEDULE OF PROVISION FOR INCOME TAXES 2022 2021 Year Ended December 31, 2022 2021 Pre-tax income (loss) $ 6,025,812 $ (195,047,946 ) U.S. federal corporate income tax rate 21 % 21 % Expected U.S. income tax (credit) 1,265,421 (40,960,069 ) Permanent differences (2,756,788 ) 39,912,479 Change of valuation allowance 1,491,367 1,047,590 Effective tax expense $ — $ — The Company had deferred tax assets as follows: SCHEDULE OF DEFERRED TAX ASSETS December 30, 2022 December 30, 2021 Net operating losses carried forward $ 3,799,242 $ 2,307,875 Less: Valuation allowance (3,799,242 ) (2,307,875 ) Net deferred tax assets $ — $ — In assessing the need for a valuation allowance, management must determine that there will be sufficient taxable income to allow for the realization of deferred tax assets. Based upon the historical and anticipated future income, management has determined that the deferred tax assets meet the more-likely-than-not threshold for realizability. Accordingly, a full valuation allowance has been recorded against the Company’s deferred tax assets as of December 31, 2022. As of December 31, 2022, the Company has approximately $ 17,623,000 no No no

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 16 – SUBSEQUENT EVENTS From January 1, 2023, through January 23, 2023, the Company sold GHS 51,087,628 205,443 200,000,000 On January 18, 2023, the Company and GHS. signed a Securities Purchase Agreement (the “2 nd 150,000,000 nd st 63,698,905 355,060 On February 22, 2023, with an effective date of March 1, 2023, the Company entered into a Sublease for a Single Subleasee Agreement (the “Sublease”) with the landlord and a third party for the office and warehouse in Carlsbad California (see Note 13). Pursuant to the Sublease agreement, the third party will be responsible for all of the Company’s lease obligations through May 31, 2026 The Company has evaluated subsequent events through the date the financial statements were issued. The Company has determined that there are no other such events that warrant disclosure or recognition in the financial statements, except as stated herein.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING PRONOUNCEMENTS (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements are prepared in accordance with Generally Accepted Accounting Principles in the United States of America (“US GAAP”). The consolidated financial statements include the accounts of the Company and Ozop Energy Systems, Inc. and the Company’s other wholly owned subsidiaries Ozop Capital Partners, Inc., PCTI, Ozop LLC, Ozop HK and Spinus, LLC (“Spinus”). All intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with an original term of three months or less to be cash equivalents. These investments are carried at cost, which approximates fair value. Cash and cash equivalent balances may, at certain times, exceed federally insured limits. The Company has no
Sales Concentration and credit risk	Sales Concentration and credit risk Following is a summary of customers who accounted for more than ten percent (10%) of the Company’s revenues for the years ended December 31, 2022, and 2021, and their accounts receivable balance as of December 31, 2022: SCHEDULES OF CONCENTRATION OF RISK, BY RISK FACTOR Sales % Year Ended December 31, 2022 Sales % Year Ended December 31, 2021 Accounts receivable balance December 31, 2022 Customer A 38 % - $ - Customer B 22 % - $ - Customer C - 19 % $ -
Accounts Receivable	Accounts Receivable The Company records accounts receivable at the time products and services are delivered. An allowance for losses is established through a provision for losses charged to expenses. Receivables are charged against the allowance for losses when management believes collectability is unlikely. The allowance (if any) is an amount that management believes will be adequate to absorb estimated losses on existing receivables, based on evaluation of the collectability of the accounts and prior loss experience.
Inventory	Inventory Inventories are valued at the lower of cost or net realizable value, with cost determined on the first-in, first-out basis. Inventory costs consist of finished goods. In evaluating the net realizable value of inventory, management also considers, if applicable, other factors, including known trends, market conditions, currency exchange rates and other such issues. Finished goods inventories at December 31, 2022, and 2021, were $ 3,601,026 788,110 3,043,000 12,176,000
Purchase concentration	Purchase concentration OES purchases finished renewable energy products from its’ suppliers. For the year ended December 31, 2022, there were two suppliers that accounted for 61 16.3 42.6 20.4 20
Property, plant, and equipment	Property, plant, and equipment Property and equipment are stated at cost, and depreciation is provided by use of a straight-line method over the estimated useful lives of the assets. The Company reviews property and equipment for potential impairment whenever events or changes in circumstances indicate that the carrying amounts of assets may not be recoverable. The estimated useful lives of property and equipment is as follows: SCHEDULE OF USEFUL LIFE OF PROPERTY AND EQUIPMENT ASSETS Building 10 25 Office furniture and equipment 3 5 Warehouse equipment 7
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC 606, from the commercial sales of products by: (1) identify the contract (if any) with a customer; (2) identify the performance obligations in the contract (if any); (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract (if any); and (5) recognize revenue when each performance obligation is satisfied. The Company has no outstanding contracts with any of its’ customers. The Company recognizes revenue when title, ownership, and risk of loss pass to the customer, all of which occurs upon shipment or delivery of the product and is based on the applicable shipping terms. For contracts with customers, ownership of the goods and associated revenue are transferred to customers at a point in time, generally upon shipment of a product to the customer or receipt of the product by the customer and without significant judgments. Any advance payments are recorded as current liability until revenue is recognized. For the periods covered herein, we did not have post shipment obligations such as training or installation, customer acceptance provisions, credits and discounts, rebates and price protection, or other similar privileges. The following table disaggregates our revenue by major source for the years ended December 31, 2022, and 2021: DISAGGREGATION OF REVENUE 2022 2021 Years ended 2022 2021 Sourced and distributed products $ 16,537,350 $ 10,595,799 OED Installations 92,100 - Total $ 16,629,450 $ 10,595,799 Revenues from sourced and distributed products are purchased from suppliers as finished goods and the Company brings the finished goods into our California warehouse to fill orders as well as to build inventory for future sales orders. From time to time for some of our larger orders we may have our suppliers ship directly to our customers to avoid extra shipping charges.
Advertising and Marketing Expenses	Advertising and Marketing Expenses The Company expenses advertising and marketing costs as incurred. For the years ended December 31, 2022, and 2021, the Company recorded advertising and marketing expenses of $ 51,441 23,025
Research and Development	Research and Development Costs and expenses that can be clearly identified as research and development are charged to expense as incurred. For the years ended December 31, 2022, and 2021, the Company recorded $- 0 7,500
Convertible Instruments	Convertible Instruments The Company evaluates and accounts for conversion options embedded in convertible instruments in accordance with ASC 815, Derivatives and Hedging Activities. Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when it has been determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of this note transaction and the effective conversion price embedded in this note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. The Company accounts for the conversion of convertible debt when a conversion option has been bifurcated using the general extinguishment standards. The debt and equity linked derivatives are removed at their carrying amounts and the shares issued are measured at their then-current fair value, with any difference recorded as a gain or loss on extinguishment of the two separate accounting liabilities.
Discontinued Operations	Discontinued Operations In accordance with ASC 205-20 Presentation of Financial Statements: Discontinued Operations On September 1, 2022, the BOD of the Company authorized the filing of a Chapter 7 proceeding (see Note 2) which meets the definition of a discontinued operation. Accordingly, the operating results of PCTI are reported as a loss from discontinued operations in the accompanying consolidated financial statements for the years ended December 31, 2022, and 2021. For additional information, see Note 14- Discontinued Operations.
Distinguishing Liabilities from Equity	Distinguishing Liabilities from Equity The Company relies on the guidance provided by ASC Topic 480, Distinguishing Liabilities from Equity Once the Company determines that a financial instrument should not be classified as a liability, the Company determines whether the financial instrument should be presented between the liability section and the equity section of the balance sheet (“temporary equity”). The Company will determine temporary equity classification if the redemption of the financial instrument is outside the control of the Company (i.e. at the option of the holder). Otherwise, the Company accounts for the financial instrument as permanent equity. Our CEO and Chairman holds sufficient shares of the Company’s voting preferred stock that give sufficient voting rights under the articles of incorporation and bylaws of the Company such that the CEO and Chairman can at any time unilaterally vote to increase the number of authorized shares of common stock of the Company, without the need to call a general meeting of common shareholders of the Company. Initial Measurement The Company records its financial instruments classified as liability, temporary equity or permanent equity at issuance at the fair value, or cash received. Subsequent Measurement – Financial Instruments Classified as Liabilities The Company records the fair value of its financial instruments classified as liabilities at each subsequent measurement date. The changes in fair value of its financial instruments classified as liabilities are recorded as other income (expenses).
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: ● Level 1 - Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. ● Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 - Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. From time to time, certain of the Company’s embedded conversion features on debt and outstanding warrants have been treated as derivative liabilities for accounting purposes under ASC 815 due to insufficient authorized shares to fully settle conversion features of the instruments if exercised. In this case, the Company utilized the latest inception date sequencing method to reclassify outstanding instruments as derivative instruments. These contracts were recognized at fair value with changes in fair value recognized in earnings until such time as the conditions giving rise to such derivative liability classification were settled. The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expenses, other current assets, accounts payable and accrued expenses, certain notes payable and notes payable - related party, approximate their fair values because of the short maturity of these instruments. The following table represents the Company’s derivative instruments that are measured at fair value on a recurring basis as of December 31, 2022, and 2021, for each fair value hierarchy level: SCHEDULE OF DERIVATIVE INSTRUMENTS December 31, 2022 Derivative Liabilities Total Level I $ - $ - Level II $ - $ - Level III $ 4,314,270 $ 4,314,270 December 31, 2021 Derivative Liabilities Total Level I $ - $ - Level II $ - $ - Level III $ 20,966,701 $ 20,966,701
Leases	Leases The Company accounts for leases under ASU 2016-02 (see Note 13), applying the package of practical expedients to leases that commenced before the effective date whereby the Company elected to not reassess the following: (i) whether any expired or existing contracts contain leases; (ii) the lease classification for any expired or existing leases; and (iii) initial direct costs for any existing leases. For contracts entered into on or after the effective date, at the inception of a contract the Company assess whether the contract is, or contains, a lease. Our assessment is based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether we obtain the right to substantially all the economic benefit from the use of the asset throughout the period, and (3) whether we have the right to direct the use of the asset. We allocate the consideration in the contract to each lease component based on its relative stand-alone price to determine the lease payments. Operating lease ROU assets represent the right to use the leased asset for the lease term and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most leases do not provide an implicit rate, the Company used an incremental borrowing rate of 7.5
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance on deferred tax assets is established when management considers it is more likely than not that some portion or all of the deferred tax assets will not be realized. Tax benefits from an uncertain tax position are only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent
Segment Policy	Segment Policy The Company has no reportable segments as it operates in one segment; renewable energy.
Earnings (Loss) Per Share	Earnings (Loss) Per Share The Company reports earnings (loss) per share in accordance with ASC 260, “Earnings per Share.” Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during each period. Diluted earnings per share is computed by dividing net loss by the weighted-average number of shares of common stock, common stock equivalents and other potentially dilutive securities outstanding during the period. As of December 31, 2022, and 2021, the Company’s dilutive securities are convertible into approximately 8,332,973,619 7,592,474,061 SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE December 31, 2022 December 31, 2021 Convertible preferred stock 7,156,913,024 6,918,544,466 Unexercised common stock purchase warrants 1,047,024,518 672,024,518 Convertible notes payable 13,359,707 1,905,077 Promissory notes payable (1) 115,676,370 - TOTAL 8,332,973,619 7,592,474,061 (1) The potentially dilutive shares included in the above table are limited whereby the conversion or exercise cannot result in the beneficial owner holding more than 4.99
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging —Contracts in Entity’ Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’ Own Equity (“ASU 2020-06”), which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. The ASU also removes certain settlement conditions that are required for equity-linked contracts to qualify for the derivative scope exception, and it simplifies the diluted earnings per share calculation in certain areas. The Company does not believe the adoption of the ASU will have a material impact on the Company’s financial position, results of operations or cash flows. Other than the above, there have no recent accounting pronouncements or changes in accounting pronouncements during the period ended December 31, 2021, that are of significance or potential significance to the Company.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING PRONOUNCEMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SCHEDULES OF CONCENTRATION OF RISK, BY RISK FACTOR	Following is a summary of customers who accounted for more than ten percent (10%) of the Company’s revenues for the years ended December 31, 2022, and 2021, and their accounts receivable balance as of December 31, 2022: SCHEDULES OF CONCENTRATION OF RISK, BY RISK FACTOR Sales % Year Ended December 31, 2022 Sales % Year Ended December 31, 2021 Accounts receivable balance December 31, 2022 Customer A 38 % - $ - Customer B 22 % - $ - Customer C - 19 % $ -
SCHEDULE OF USEFUL LIFE OF PROPERTY AND EQUIPMENT ASSETS	SCHEDULE OF USEFUL LIFE OF PROPERTY AND EQUIPMENT ASSETS Building 10 25 Office furniture and equipment 3 5 Warehouse equipment 7
DISAGGREGATION OF REVENUE	The following table disaggregates our revenue by major source for the years ended December 31, 2022, and 2021: DISAGGREGATION OF REVENUE 2022 2021 Years ended 2022 2021 Sourced and distributed products $ 16,537,350 $ 10,595,799 OED Installations 92,100 - Total $ 16,629,450 $ 10,595,799
SCHEDULE OF DERIVATIVE INSTRUMENTS	The following table represents the Company’s derivative instruments that are measured at fair value on a recurring basis as of December 31, 2022, and 2021, for each fair value hierarchy level: SCHEDULE OF DERIVATIVE INSTRUMENTS December 31, 2022 Derivative Liabilities Total Level I $ - $ - Level II $ - $ - Level III $ 4,314,270 $ 4,314,270 December 31, 2021 Derivative Liabilities Total Level I $ - $ - Level II $ - $ - Level III $ 20,966,701 $ 20,966,701
SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE	SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE December 31, 2022 December 31, 2021 Convertible preferred stock 7,156,913,024 6,918,544,466 Unexercised common stock purchase warrants 1,047,024,518 672,024,518 Convertible notes payable 13,359,707 1,905,077 Promissory notes payable (1) 115,676,370 - TOTAL 8,332,973,619 7,592,474,061 (1) The potentially dilutive shares included in the above table are limited whereby the conversion or exercise cannot result in the beneficial owner holding more than 4.99

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	The following table summarizes the Company’s property and equipment: SCHEDULE OF PROPERTY AND EQUIPMENT December 31, 2022 December 31, 2021 Office equipment $ 222,571 $ 157,370 Building and building improvements 600,000 - Less: Accumulated Depreciation (110,956 ) (44,929 ) Property and Equipment, Net $ 711,615 $ 112,441

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Derivative Liabilities
SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE	A summary of the activity related to derivative liabilities for the years ended December 31, 2022, and 2021, is as follows: SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE Derivative liabilities associated with warrants Derivative liabilities associated with convertible notes Total derivative liabilities Balance January 1, 2021 $ 2,061,307 $ 1,238,377 $ 3,299,684 Fair value of issuances during period 53,890,754 - 53,890,754 Notes converted or paid - (2,246,114 ) (2,246,114 ) Exercise of warrants (48,110,301 ) - (48,110,301 ) Warrants cancelled (3,216,397 ) - (3,216,397 ) Change in fair value 16,313,392 1,035,683 17,349,075 Balance December 31, 2021 20,938,755 27,946 20,966,701 Fair value of issuances during period 2,550,000 - 2,550,000 Change in fair value (19,203,355 ) 924 (19,202,431 ) Balance December 31, 2022 $ 4,285,400 $ 28,870 $ 4,314,270

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Payable
SCHEDULE OF NOTES PAYABLE	The Company has the following note payables outstanding: SCHEDULE OF NOTES PAYABLE December 31, 2022 December 31, 2021 Notes payable, interest at 8 January 5, 2020 45,000 45,000 Other, due on demand, interest at 6 50,000 50,000 Note payable $ 750,000 12 August 24, 2021 375,000 375,000 Note payable $ 389,423 18 November 6, 2023 389,423 389,423 Note payable $ 1,000,000 12 November 13, 2021 1,000,000 1,000,000 Note payable $ 2,200,000 15 October 31, 2024 311,667 243,833 1,888,333 1,956,167 Note payable $ 11,110,000 15 October 31, 2024 1,558,333 2,314,583 9,551,667 8,795,417 Note payable $ 3,300,000 15 October 31, 2024 467,500 3,099,524 2,832,500 200,476 Note payable $ 3,020,000 March 31, 2023 181,818 2,588,182 - Sub- total notes payable 18,720,105 12,811,483 Less long-term portion 14,272,500 389,423 Current portion of notes payable, net of discount $ 4,447,605 $ 12,422,060

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
SCHEDULE OF EXPENSES TO OFFICERS	For the years ended December 31, 2022, and 2021, the Company recorded expenses to its officers in the following amounts: SCHEDULE OF EXPENSES TO OFFICERS 2022 2021 Year ended 2022 2021 CEO, parent $ 1,090,000 $ 812,099 CEO, parent- Series E Preferred Stock - 2,850,000 Total $ 1,090,000 $ 3,662,099

OPERATING LEASE RIGHT-OF-USE _2

OPERATING LEASE RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Operating Lease Right-of-use Assets And Operating Lease Liabilities
SCHEDULE OF RIGHT-OF-USE ASSETS	Right-of- use assets are summarized below: SCHEDULE OF RIGHT-OF-USE ASSETS December 31, 2022 December 31, 2021 Office and warehouse lease $ 702,888 $ 702,888 Less: Accumulated amortization (195,182 ) (69,391 ) Right-of-use assets, net $ 507,706 $ 633,497
SCHEDULE OF OPERATING LEASE LIABILITIES	Operating lease liabilities are summarized as follows: SCHEDULE OF OPERATING LEASE LIABILITIES December 31, 2022 December 31, 2021 Lease liability $ 517,890 $ 638,067 Less current portion (133,508 ) (120,177 ) Long term portion $ 384,382 $ 517,890
SCHEDULE OF MATURITY OF LEASE LIABILITIES	Maturity of lease liabilities are as follows: SCHEDULE OF MATURITY OF LEASE LIABILITIES Amount For the year ending December 31, 2023 $ 167,858 For the year ending December 31, 2024 171,840 For the year ended December 31, 2025 175,942 For the year ended December 31, 2026 74,030 Total $ 589,670 Less: present value discount (71,780 ) Lease liability $ 517,890

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
SCHEDULE OF LOSS FROM DISCONTINUED OPERATIONS	SCHEDULE OF LOSS FROM DISCONTINUED OPERATIONS 2022 2021 Year ended 2022 2021 Revenues $ 286,401 $ 1,332,805 Cost of goods sold 259,828 578,470 Gross profit 26,573 754,335 Operating expenses 406,518 944,540 Loss on disposal of assets 252,538 - Interest expense 23,262 43,632 Loss from discontinued operations $ (655,745 ) $ (233,837 ) The assets and liabilities of discontinued operations are separately reported as “assets and liabilities held for disposal” as of December 31, 2022, and 2021. All asset and liabilities are classified as current, as the Company expects the liquidation to occur in the short-term. The following tables present the reconciliation of carrying amounts of major classes of assets and liabilities of the Company classified as discontinued operations in the consolidated balance sheet at December 31, 2022, and 2021: Current Assets Year ended December 31, 2022 2021 Cash $ - $ 134,973 Accounts receivable - 6,534 Inventory - 277,872 Vendor deposits - 43,758 Prepaid expenses and other assets - 12,543 Right-to-use asset - 74,189 Fixed assets, net - 20,448 Total assets of discontinued operations $ - $ 570,317 Current liabilities 2022 2021 Year ended December 31, 2022 2021 Accounts payable and accrued liabilities $ 445,565 $ 432,509 Current portion of notes payable 589,246 589,246 Operating lease liability 3,575 74,189 Deferred revenues 21,451 46,477 Advances from customers - 96,428 Total current liabilities of discontinued operations $ 1,059,837 $ 1,238,849

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
SCHEDULE OF PROVISION FOR INCOME TAXES	A reconciliation of the provision for income taxes determined at the U.S. statutory rate to the Company’s effective income tax rate is as follows: SCHEDULE OF PROVISION FOR INCOME TAXES 2022 2021 Year Ended December 31, 2022 2021 Pre-tax income (loss) $ 6,025,812 $ (195,047,946 ) U.S. federal corporate income tax rate 21 % 21 % Expected U.S. income tax (credit) 1,265,421 (40,960,069 ) Permanent differences (2,756,788 ) 39,912,479 Change of valuation allowance 1,491,367 1,047,590 Effective tax expense $ — $ —
SCHEDULE OF DEFERRED TAX ASSETS	The Company had deferred tax assets as follows: SCHEDULE OF DEFERRED TAX ASSETS December 30, 2022 December 30, 2021 Net operating losses carried forward $ 3,799,242 $ 2,307,875 Less: Valuation allowance (3,799,242 ) (2,307,875 ) Net deferred tax assets $ — $ —

ORGANIZATION (Details Narrative

ORGANIZATION (Details Narrative) - Securities Purchase Agreement [Member] - Pennsylvania Corporation [Member]	Jul. 10, 2020 shares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares acquired	1,000
Series C Preferred Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock issued during period, shares, acquisitions	47,500
Series D Preferred Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock issued during period, shares, acquisitions	18,667
Series E Preferred Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock issued during period, shares, acquisitions	500

GOING CONCERN AND MANAGEMENT__2

GOING CONCERN AND MANAGEMENT’S PLANS (Details Narrative) - USD ($)

1 Months Ended

9 Months Ended

12 Months Ended

Oct. 17, 2022

Apr. 04, 2022

Apr. 04, 2022

Oct. 14, 2021

Jan. 23, 2023

Jan. 18, 2023

Dec. 31, 2022

Dec. 31, 2022

Dec. 31, 2021

Apr. 30, 2021

Apr. 14, 2021

Dec. 31, 2020

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Retained earnings accumulated deficit

$ 211,300,799

$ 211,300,799

$ 217,326,611

Working capital deficit

7,552,616

7,552,616

Derivative liabilities current

4,314,270

4,314,270

20,966,701

$ 3,299,684

Debt instrument default amount

1,470,000

1,470,000

Shares issued, amount

1,141,514

Proceeds from sale of common stock

1,141,514

Lease term

5 years

5 years

Revenues from operation

16,629,450

$ 10,595,799

Ozop Engineering and Design Inc [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Revenues from operation

$ 92,100

Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Shares issued, amount

$ 148,912

Stock issued during the period

148,912,372

Proceeds from sale of common stock

$ 1,141,514

GHS Investments LLC [Member] | Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Stock issued during the period

200,000,000

GHS Investments LLC [Member] | Common Stock [Member] | Subsequent Event [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Shares issued, amount

$ 205,443

Stock issued during the period

51,087,628

Registration Statement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Shares issued, amount

$ 30,000,000

1st GHS Purchase Agreement [Member] | GHS Investments LLC [Member] | Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Stock issued during the period

200,000,000

Common stock maturity period

Apr. 04, 2023

Oct. 04, 2022

Agreement description

The purchase price shall be 85% of lowest VWAP for the ten (10) days preceding the Company’s notice to GHS for the sale of the Company’s common stock. On April 8, 2022, the Company filed a Prospectus Supplement to the Registration Statement dated October 14, 2021, regarding the GHS Purchase Agreement

Sale of common stock

148,912,372

Proceeds from sale of common stock

$ 1,141,514

1st GHS Purchase Agreement [Member] | GHS Investments LLC [Member] | Common Stock [Member] | Subsequent Event [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Stock issued during the period

200,000,000

Sale of common stock

51,087,628

Proceeds from sale of common stock

$ 205,443

2nd GHS Purchase Agreement [Member] | GHS Investments LLC [Member] | Common Stock [Member] | Subsequent Event [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Stock issued during the period

150,000,000

Sale of common stock

63,698,905

Proceeds from sale of common stock

$ 355,060

SCHEDULES OF CONCENTRATION OF R

SCHEDULES OF CONCENTRATION OF RISK, BY RISK FACTOR (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Customer A [Member]
Product Information [Line Items]
Accounts Receivable, after Allowance for Credit Loss
Customer A [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage	38%
Customer B [Member]
Product Information [Line Items]
Accounts Receivable, after Allowance for Credit Loss
Customer B [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage	22%
Customer C [Member]
Product Information [Line Items]
Accounts Receivable, after Allowance for Credit Loss
Customer C [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage		19%

SCHEDULE OF USEFUL LIFE OF PROP

SCHEDULE OF USEFUL LIFE OF PROPERTY AND EQUIPMENT ASSETS (Details)	12 Months Ended
	Dec. 31, 2022
Warehouse Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Minimum [Member] | Building and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Minimum [Member] | Office Furniture And Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member] | Building and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	25 years
Maximum [Member] | Office Furniture And Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years

DISAGGREGATION OF REVENUE (Deta

DISAGGREGATION OF REVENUE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Product Information [Line Items]
Total	$ 16,629,450	$ 10,595,799
Sourced And Distributed Products [Member]
Product Information [Line Items]
Total	16,537,350	10,595,799
O E D Installations [Member]
Product Information [Line Items]
Total	$ 92,100

SCHEDULE OF DERIVATIVE INSTRUME

SCHEDULE OF DERIVATIVE INSTRUMENTS (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative Liabilities
Total
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative Liabilities
Total
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative Liabilities	4,314,270	20,966,701
Total	$ 4,314,270	$ 20,966,701

SCHEDULE OF ANTIDILUTIVE SECURI

SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) - shares		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
TOTAL		8,332,973,619	7,592,474,061
Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
TOTAL		7,156,913,024	6,918,544,466
Unexercised Common Stock Purchase Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
TOTAL		1,047,024,518	672,024,518
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
TOTAL		13,359,707	1,905,077
Promissory Note Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
TOTAL	[1]	115,676,370
[1]The potentially dilutive shares included in the above table are limited whereby the conversion or exercise cannot result in the beneficial owner holding more than 4.99

SCHEDULE OF ANTIDILUTIVE SECU_2

SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Outstanding shares, percentage	4.99%

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING PRONOUNCEMENTS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Product Information [Line Items]
Cash equivalents	$ 0	$ 0
Inventory finished goods	3,601,026	788,110
Deposits	3,043,000
Deposits	12,176,000
Advertising and marketing expenses	51,441	23,025
Research and development expense	$ 0	$ 7,500
Incremental borrowing percentage	7.50%
Income tax examination, likelihood of unfavorable settlement	greater than fifty percent
Dilutive securities common stock, shares	8,332,973,619	7,592,474,061
Suppliers One [Member] | Accounts Payable [Member] | Supplier Concentration Risk [Member]
Product Information [Line Items]
Concentration of credit risk	61%	42.60%
Suppliers Two [Member] | Accounts Payable [Member] | Supplier Concentration Risk [Member]
Product Information [Line Items]
Concentration of credit risk	16.30%	20.40%
Two Vendor [Member] | Accounts Payable [Member] | Supplier Concentration Risk [Member]
Product Information [Line Items]
Concentration of credit risk	20%

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Less: Accumulated Depreciation	$ (110,956)	$ (44,929)
Property and Equipment, Net	711,615	112,441
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Building and building improvements	222,571	157,370
Building and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Building and building improvements	$ 600,000

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation	$ 66,027	$ 33,609

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
15% Promissory Note [Member]
Short-Term Debt [Line Items]
Long term debt, gross	$ 25,000	$ 25,000

SCHEDULE OF DERIVATIVE LIABILIT

SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Derivative liability, beginning balance	$ 20,966,701	$ 3,299,684
Fair value of issuances during period	2,550,000	53,890,754
Notes converted or paid		(2,246,114)
Exercise of warrants		(48,110,301)
Warrants cancelled		(3,216,397)
Change in fair value		17,349,075
Change in fair value	(19,202,431)	17,349,076
Derivative liability, ending balance	4,314,270	20,966,701
Derivative Liabilities Associated With Warrants [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Derivative liability, beginning balance	20,938,755	2,061,307
Fair value of issuances during period	2,550,000	53,890,754
Notes converted or paid
Exercise of warrants		(48,110,301)
Warrants cancelled		(3,216,397)
Change in fair value		16,313,392
Change in fair value	(19,203,355)
Derivative liability, ending balance	4,285,400	20,938,755
Derivative Liabilities Associated With Convertible Notes [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Derivative liability, beginning balance	27,946	1,238,377
Fair value of issuances during period
Notes converted or paid		(2,246,114)
Exercise of warrants
Warrants cancelled
Change in fair value		1,035,683
Change in fair value	924
Derivative liability, ending balance	$ 28,870	$ 27,946

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details Narrative)	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($)
Derivative liabilities	$ 4,314,270	$ 20,966,701	$ 3,299,684
Warrants in conjunction with notes payable | shares	375,000,000	375,000,000
Notes payable discount	$ 2,550,000	$ 14,982,815
Derivative liability interest expense		38,907,939
Derivative liability option pricing		(48,110,301)
Warrant [Member]
Derivative liability option pricing		$ 53,890,754
Measurement Input, Risk Free Interest Rate [Member]
Derivative liability, measurement input	4.76	0.19
Risk free interest exercise prices	4.45
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Risk free interest exercise prices	4.39	0.48
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Risk free interest exercise prices	4.73	0.99
Measurement Input, Price Volatility [Member]
Derivative liability, measurement input	71	92
Measurement Input, Option Volatility [Member]
Risk free interest exercise prices	509
Measurement Input, Exercise Price [Member]
Risk free interest exercise prices | $ / shares	0.0067
Measurement Input, Exercise Price [Member] | Minimum [Member]
Risk free interest exercise prices | $ / shares	0.0061
Measurement Input, Exercise Price [Member] | Maximum [Member]
Risk free interest exercise prices | $ / shares	0.15
Measurement Input Price Volatility One [Member] | Minimum [Member]
Risk free interest exercise prices	109	344
Measurement Input Price Volatility One [Member] | Maximum [Member]
Risk free interest exercise prices	272	366

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Debt Instrument, face amount		$ 760,550
Note Payable [Member]
Short-Term Debt [Line Items]
Debt Instrument, interest rate, stated percentage	8%	8%
Debt Instrument, maturity date	Jan. 05, 2020	Jan. 05, 2020
Other [Member]
Short-Term Debt [Line Items]
Debt Instrument, interest rate, stated percentage	6%	6%
Note Payable One [Member]
Short-Term Debt [Line Items]
Debt Instrument, interest rate, stated percentage	12%	12%
Debt Instrument, maturity date	Aug. 24, 2021	Aug. 24, 2021
Debt Instrument, face amount	$ 750,000	$ 750,000
Note Payable Two [Member]
Short-Term Debt [Line Items]
Debt Instrument, interest rate, stated percentage	18%	18%
Debt Instrument, maturity date	Nov. 06, 2023	Nov. 06, 2023
Debt Instrument, face amount	$ 389,423	$ 389,423
Note Payable Three [Member]
Short-Term Debt [Line Items]
Debt Instrument, interest rate, stated percentage	12%	12%
Debt Instrument, maturity date	Nov. 13, 2021	Nov. 13, 2021
Debt Instrument, face amount	$ 1,000,000	$ 1,000,000
Note Payable Four [Member]
Short-Term Debt [Line Items]
Debt Instrument, interest rate, stated percentage	15%	15%
Debt Instrument, maturity date	Oct. 31, 2024	Oct. 31, 2024
Debt Instrument, face amount	$ 2,200,000	$ 2,200,000
Debt Instrument, unamortized discount	$ 311,667	$ 243,833
Note Payable Five [Member]
Short-Term Debt [Line Items]
Debt Instrument, interest rate, stated percentage	15%	15%
Debt Instrument, maturity date	Oct. 31, 2024	Oct. 31, 2024
Debt Instrument, face amount	$ 11,110,000	$ 11,110,000
Debt Instrument, unamortized discount	$ 1,558,333	$ 2,314,583
Note Payable Six [Member]
Short-Term Debt [Line Items]
Debt Instrument, interest rate, stated percentage	15%	15%
Debt Instrument, maturity date	Oct. 31, 2024	Oct. 31, 2024
Debt Instrument, face amount	$ 3,300,000	$ 3,300,000
Debt Instrument, unamortized discount	$ 467,500	$ 3,099,524
Note Payable Seven [Member]
Short-Term Debt [Line Items]
Debt Instrument, maturity date	Mar. 31, 2023	Mar. 31, 2023
Debt Instrument, face amount	$ 3,020,000	$ 3,020,000
Debt Instrument, unamortized discount	$ 181,818	$ 181,818

SCHEDULE OF NOTES PAYABLE (De_2

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Sub- total notes payable	$ 18,720,105	$ 12,811,483
Less long-term portion	14,272,500	389,423
Current portion of notes payable, net of discount	4,447,605	12,422,060
Note Payable [Member]
Short-Term Debt [Line Items]
Sub- total notes payable	45,000	45,000
Other [Member]
Short-Term Debt [Line Items]
Sub- total notes payable	50,000	50,000
Note Payable One [Member]
Short-Term Debt [Line Items]
Sub- total notes payable	375,000	375,000
Note Payable Two [Member]
Short-Term Debt [Line Items]
Sub- total notes payable	389,423	389,423
Note Payable Three [Member]
Short-Term Debt [Line Items]
Sub- total notes payable	1,000,000	1,000,000
Note Payable Four [Member]
Short-Term Debt [Line Items]
Sub- total notes payable	1,888,333	1,956,167
Note Payable Five [Member]
Short-Term Debt [Line Items]
Sub- total notes payable	9,551,667	8,795,417
Note Payable Six [Member]
Short-Term Debt [Line Items]
Sub- total notes payable	2,832,500	200,476
Note Payable Seven [Member]
Short-Term Debt [Line Items]
Sub- total notes payable	$ 2,588,182

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)																12 Months Ended
	Nov. 11, 2022	Nov. 01, 2022	Oct. 31, 2022	Dec. 13, 2021	Dec. 07, 2021	Mar. 23, 2021	Mar. 17, 2021	Feb. 16, 2021	Feb. 09, 2021	Nov. 20, 2020	Nov. 13, 2020	Nov. 06, 2020	Aug. 25, 2020	Aug. 24, 2020	Jul. 23, 2020	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2023	May 03, 2021	Dec. 31, 2020
Short-Term Debt [Line Items]
Debt instrument, face amount																	$ 760,550
Accounts and accrued expenses																$ 5,089,009	2,813,835
Proceeds from notes payable																2,510,000	15,000,000
Notes Payable																18,720,105	$ 12,811,483
Class of Warrant or Right, Number of Securities Called by Warrants or Rights																	405,797,987
Interest Expense																8,438,861	$ 53,208,600
Derivative liabilities																$ 4,314,270	20,966,701			$ 3,299,684
Adjustment of Warrants																	(48,110,301)
Debt instrument, increase, accrued interest																	$ 201,905
Common Stock, Shares, Issued																4,771,275,349	4,617,362,977
Holder [Member]
Short-Term Debt [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights																125,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights																$ 0.008
Warrants and Rights Outstanding, Term																5 years
Promissory Note [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount																$ 375,000
Debt instrument, unamortized discount																375,000	$ 375,000
Amortization of debt discount premium																	484,376
Interest Payable																180,247	90,247
Common Stock, Shares, Issued																			75,000,000
Promissory Note [Member] | Lender [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount							$ 11,110,000									11,110,000	11,110,000
Debt instrument, maturity date							Mar. 17, 2022
Debt instrument, unamortized discount							$ 1,000,000									1,558,333	2,314,583
Proceeds from notes payable						$ 10,000,000
Amortization of debt discount premium																232,250	878,750
Long-Term Debt, Gross																9,551,667	8,795,417
Debt instrument, interest rate, stated percentage			15%				12%
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			250,000,000				250,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 0.0067				$ 0.13
Amortization of warrant discount																2,083,333	7,916,667
Lender costs							$ 110,000
Warrant expiry date			Oct. 31, 2025
Promissory Note [Member] | Lender [Member] | Valuation Technique, Option Pricing Model [Member]
Short-Term Debt [Line Items]
Debt instrument, unamortized discount																10,000,000
Interest Expense																23,248,433
Derivative liabilities																32,248,433
Adjustment of Warrants																33,248,433
Promissory Note [Member] | Lender [Member] | December 7, 2022 [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount	$ 3,020,000				$ 3,300,000											3,300,000
Debt instrument, maturity date					Dec. 07, 2022
Debt instrument, unamortized discount					$ 300,000											467,500	3,099,524
Proceeds from notes payable				$ 3,000,000
Amortization of debt discount premium																283,250	16,750
Long-Term Debt, Gross																2,832,500	200,476
Debt instrument, interest rate, stated percentage			15%		12%
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			75,000,000		75,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 0.0067		$ 0.039
Interest Expense																2,982,815
Derivative liabilities																2,982,815
Amortization of warrant discount																2,816,275	166,540
Interest expense, amortized																510,000
Amortization of discount																42,500
Promissory Note [Member] | Lender [Member] | March 31 2023 [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount					$ 3,020,000											2,770,000
Debt instrument, maturity date		Mar. 31, 2023
Debt instrument, unamortized discount	250,000															181,818
Accounts and accrued expenses	260,000
Proceeds from notes payable	$ 2,510,000
Amortization of debt discount premium																68,182
Repayments of debt																250,000
Long-Term Debt, Gross																2,588,182
Promissory Note [Member] | Lender [Member] | March 31 2023 [Member] | Subsequent Event [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount																		$ 550,000
Notes Payable																		$ 2,220,000
Promissory Note [Member] | Lender [Member] | March 17 2022 [Member]
Short-Term Debt [Line Items]
Interest expense, amortized																1,700,000
Amortization of discount																141,667
Promissory Note [Member] | Lender [Member] | February 9 2021 [Member]
Short-Term Debt [Line Items]
Interest expense, amortized																340,000
Amortization of discount			$ 28,333
Promissory Note [Member] | Holder [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount											$ 1,000,000	$ 389,423		$ 750,000	$ 210,000	1,000,000	1,000,000
Debt instrument, maturity date											Nov. 13, 2021	Nov. 06, 2023
Proceeds from notes payable										$ 890,000			$ 663,000
Notes Payable												$ 120,000
Debt instrument, interest rate, stated percentage											12%	12%		12%
Class of Warrant or Right, Number of Securities Called by Warrants or Rights												60,000,000		122,950,819
Class of Warrant or Right, Exercise Price of Warrants or Rights												$ 0.0075		$ 0.0061
Debt instrument, description											Principal payments shall be made in six instalments of $166,667 commencing 180 days from the issue date and continuing each 30 days thereafter for 5 months and the final payment of principal and interest due on the maturity date			Principal payments shall be made in six instalments of $125,000 commencing 180 days from the Issue Date and continuing each 30 days thereafter for 5 months and the final payment of principal and interest due on the Maturity Date. The Holder shall have the right from time to time, and at any time following an event of default, as defined on the agreement, to convert all or any part of the outstanding and unpaid principal, interest and any other amounts due into fully paid and non-assessable shares of common stock of the Company, at the lower of i) the Trading Price (as defined in the agreement) during the previous five trading days prior to the Issuance Date or ii) the volume weighted average price during the five trading days ending on the day preceding the conversion date
Legal Fees										$ 110,000			$ 87,000
Warrants and Rights Outstanding, Term												5 years
Interest Payable																375,452	135,452
Debt instrument, increase, accrued interest												$ 8,716			$ 15,707
Promissory Note [Member] | Holder [Member] | Nine Instalments [Member]
Short-Term Debt [Line Items]
Interest Expense																	56,188
Adjustments to additional paid in capital warrant issued														$ 750,000
Promissory Note One [Member] | Lender [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount									$ 2,200,000							2,200,000
Debt instrument, maturity date									Feb. 09, 2022
Debt instrument, unamortized discount									$ 200,000							311,667	243,833
Proceeds from notes payable								$ 2,000,000
Amortization of debt discount premium																22,167	177,833
Long-Term Debt, Gross																1,888,333	1,956,167
Debt instrument, interest rate, stated percentage									12%
Class of Warrant or Right, Number of Securities Called by Warrants or Rights									50,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights									$ 0.15
Promissory Note One [Member] | Lender [Member] | Valuation Technique, Option Pricing Model [Member]
Short-Term Debt [Line Items]
Debt instrument, unamortized discount																2,000,000
Interest Expense																15,659,506
Derivative liabilities																17,659,506
Adjustment of Warrants																17,659,506
Promissory Note One [Member] | Lenders [Member]
Short-Term Debt [Line Items]
Amortization of warrant discount																$ 221,667	1,778,333
Promissory Note One [Member] | Holder [Member]
Short-Term Debt [Line Items]
Amortization of debt discount premium																	96,250
Adjustments to additional paid in capital warrant issued																	1,000,000
Promissory Note One [Member] | Holders [Member]
Short-Term Debt [Line Items]
Amortization of warrant discount																	$ 875,000
Promissory Note Two [Member] | Lender [Member]
Short-Term Debt [Line Items]
Debt instrument, interest rate, stated percentage			15%
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 0.0067
Warrant issuance, value			50,000,000

DEFERRED LIABILITY (Details Nar

DEFERRED LIABILITY (Details Narrative) - USD ($)				12 Months Ended
	Nov. 11, 2022	Feb. 26, 2021	Sep. 02, 2020	Dec. 31, 2021	Dec. 31, 2022
Deferred liability				$ 750,000	$ 490,000
Reduce deferred liability	$ 260,000
Promissory Note [Member]
Reduce deferred liability	$ 260,000
P C T I [Member] | Exchange Agreement [Member]
Deferred liability			$ 750,000
Product liability contingency, third-Party recovery, percentage			3%
Exchange of common stock		175,000,000
Royalty percentage		1.80%
Market price per share				$ 0.094
Payments of debt restructuring costs				$ 16,450,000

SCHEDULE OF EXPENSES TO OFFICER

SCHEDULE OF EXPENSES TO OFFICERS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Total	$ 1,090,000	$ 3,662,099
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Total	1,090,000	812,099
Chief Executive Officer Series E Preferred Stock [Member]
Related Party Transaction [Line Items]
Total		$ 2,850,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)

1 Months Ended

12 Months Ended

Jan. 02, 2022

Jul. 13, 2021

Apr. 16, 2021

Mar. 24, 2021

Mar. 21, 2021

Aug. 28, 2020

Jul. 10, 2020

Apr. 30, 2022

Mar. 31, 2022

Jan. 31, 2022

Dec. 31, 2022

Dec. 31, 2021

Related Party Transaction [Line Items]

Amount of initial annual compensation

$ 50,000

Preferred stock shares authorized

10,000,000

10,000,000

Share based compensation expense

$ 135,000

$ 227,500

Series E Preferred Stock [Member]

Related Party Transaction [Line Items]

Issuance of shares of common stock sold, shares

2,000

Preferred stock shares authorized

2,000

3,000

3,000

Number of redeemed shares issued

3,000

Series C Preferred Stock [Member]

Related Party Transaction [Line Items]

Preferred stock shares authorized

50,000

50,000

Series D Preferred Stock [Member]

Related Party Transaction [Line Items]

Preferred stock shares authorized

4,570

4,570

Employment Agreement [Member]

Related Party Transaction [Line Items]

Amount of initial annual compensation

$ 240,000

Definitive Agreement [Member] | Series C Preferred Stock [Member]

Related Party Transaction [Line Items]

Share-based compensation arrangement by share-based payment award, shares purchased for award

47,500

Stock purchase, value

$ 11,250,000

Definitive Agreement [Member] | Series D Preferred Stock [Member]

Related Party Transaction [Line Items]

Share-based compensation arrangement by share-based payment award, shares purchased for award

18,667

Mr Conway [Member]

Related Party Transaction [Line Items]

Issuance of shares of common stock sold, shares

1,050

1,800

2,850

Number of redeemed shares issued

1,000

Share based compensation expense

$ 2,850,000

Mr Conway [Member] | Series D Preferred Stock [Member]

Related Party Transaction [Line Items]

Issuance of shares of common stock sold, shares

1,333

Mr Conway [Member] | Employment Agreement [Member]

Related Party Transaction [Line Items]

Amount of initial annual compensation

$ 250,000

Per Month [Member] | Mr Conway [Member]

Related Party Transaction [Line Items]

Compensation value

$ 20,000

$ 20,000

Officers compensation received

$ 10,000

$ 20,000

$ 20,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)																1 Months Ended	12 Months Ended
	Jan. 14, 2022	Oct. 01, 2021	Sep. 02, 2021	Sep. 01, 2021	Jul. 02, 2021	Apr. 16, 2021	Apr. 13, 2021	Mar. 30, 2021	Mar. 15, 2021	Feb. 26, 2021	Jan. 22, 2021	Jan. 14, 2021	Jan. 14, 2021	Jan. 06, 2021	Sep. 02, 2020	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Jul. 01, 2021	Mar. 04, 2019
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Professional fees																	$ 24,967
Cash payments																	25,000
Issuance of common stock																		637,755
Stock based compensation expense																		$ 50,000
Share Based Compensation Expense																	135,000	227,500
Stock-based compensation expense																	1,141,514
Accounts payable and accrued expenses																	230,054	$ 215,171
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of restricted shares issued											10,000,000
Shares issued, price per share																		$ 0.0056
Share Based Compensation Expense																		$ 56,000
PJN Strategies [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Consulting expense				$ 84,000			$ 20,000										$ 756,000	433,000
Rubenstein Public Relations, Inc. [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Consulting expense						$ 17,000												102,000
Co-Directors of Sales [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Annual salary								$ 130,000
Accrued bonus								$ 20,000
Issuance of shares of common stock sold, shares	2,500,000	2,500,000			2,500,000
Shares issued, price per share		$ 0.0445															$ 0.027		$ 0.0745
Share Based Compensation Expense																		372,500
Co-Directors of Sales [Member] | Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issuance of shares of common stock sold, shares								2,500,000
Shares issued, price per share								$ 0.092
Share Based Compensation Expense																		460,000
Christopher Ruppel [Member] | April 1, 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Professional fees																		10,000
Christopher Ruppel [Member] | Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Professional fees																		$ 2,500
Number of restricted shares issued																		10,000,000
Shares issued, price per share																		$ 0.2386
Share Based Compensation Expense																		$ 2,386,000
Professional fees																		12,500
Ezra Green [Member] | Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Consulting expense																	$ 60,000	94,500
Shares issued, price per share														$ 0.0076
Share Based Compensation Expense																	1,249	$ 74,751
Professional fees														$ 2,500
Due to officers or stockholders														10,000
RMA Agreement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Professional fees			$ 50,000
Number of restricted stock issued, value			$ 50,000
Payments of stock issuance costs																$ 25,000
Number of restricted shares issued																452,080
Consulting Agreement [Member] | Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issuance of shares of common stock sold, shares																		55,452,080
Consulting Agreement [Member] | Mr Steven Martello [Member] | Aurora Enterprises [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of restricted shares issued									5,000,000
Consulting expense																	90,000	$ 110,000
Shares issued, price per share									$ 0.1392
Legal fees									$ 10,000
Stock-based compensation expense									$ 696,000
Consulting Agreement [Member] | Mr Allen Sosis [Member] | Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of restricted shares issued													5,000,000
Consulting expense																		75,500
Shares issued, price per share												$ 0.20	$ 0.20
Due to officers or stockholders												$ 15,000	$ 15,000
Accrued employee benefits, current												1,000	1,000
Deferred compensation equity												1,000,000	$ 1,000,000	$ 76,000
Salary												$ 15,000
Consulting Agreement [Member] | Ezra Green [Member] | Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of restricted shares issued														10,000,000
Seperation Agreement [Member] | Salman J. Chaudhry [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Due to officers or stockholders, current																	$ 162,085	$ 162,085		$ 227,200
Exchange Agreement [Member] | P C T I [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares issued, price per share																		$ 0.094
Professional fees															$ 750,000
Collaborative arrangement, rights and obligations															PCTI agreed to pay the third-party a perpetual three percent (3%) payment of revenues, as defined in the agreement
Number of common stock exchanged										175,000,000
Royalty percentage										1.80%
Payments of debt restructuring costs																		$ 16,450,000

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)										1 Months Ended		12 Months Ended
	Jul. 13, 2021	Apr. 16, 2021	Mar. 24, 2021	Mar. 21, 2021	Mar. 02, 2021	Aug. 28, 2020	Jul. 10, 2020	Jul. 10, 2020	Jul. 07, 2020	Jul. 28, 2021	Jul. 13, 2021	Dec. 31, 2022	Dec. 31, 2021	Jul. 27, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common Stock, Shares, Issued												4,771,275,349	4,617,362,977
Issuance of common stock												$ 1,141,514
Stock issuance cost												$ 24,967
Debt instrument principal													760,550
Debt instrument, accrued interest													$ 201,905
Debt conversion, converted instrument, shares issued													483,154,618
Debt instrument, convertible, conversion price													$ 0.002
Purchase of warrants													405,797,987
Common stock shares authorized												4,990,000,000	4,990,000,000
Common stock par value												$ 0.001	$ 0.001
Common Stock, Shares outstanding												4,771,275,349	4,617,362,977
Preferred stock, shares authorized												10,000,000	10,000,000
Preferred stock Par value												$ 0.001	$ 0.001
Preferred stock shares issued												2,500	2,500
Proceeds from Issuance of Preferred Stock and Preference Stock													$ 13,100,000
Share-based payment arrangement, expense												$ 135,000	$ 227,500
Mr Conway [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares of common stock sold, shares		1,050		1,800									2,850
Share-based payment arrangement, expense													$ 2,850,000
Number of stock redeemed													1,000
Series C Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized												50,000	50,000
Preferred stock Par value												$ 0.001	$ 0.001
Preferred stock shares outstanding												2,500	2,500
Preferred stock shares issued												2,500	2,500
Series C Preferred Stock [Member] | Chis [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of purchased shares											47,500
Series D Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Purchase of warrants												3,236	3,236
Preferred stock, shares authorized												4,570	4,570
Preferred stock Par value												$ 0.001	$ 0.001
Preferred stock shares outstanding												1,334	1,334
Preferred stock shares issued												1,334	1,334
Series D Preferred Stock [Member] | Mr Conway [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares of common stock sold, shares						1,333
Series D Preferred Stock [Member] | Chis [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of purchased shares	18,667
Series E Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares of common stock sold, shares				2,000
Preferred stock, shares authorized		2,000										3,000	3,000
Preferred stock Par value												$ 0.001	$ 0.001
Preferred stock shares outstanding												0	0
Preferred stock shares issued												0	0
Number of stock redeemed			3,000
Series E Preferred Stock [Member] | Mr. Convay [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares of common stock sold, shares		2,000			1,800
Preferred stock redemption price per share		$ 1,000			$ 1,000
Share-based payment arrangement, expense													$ 2,000,000
Shares granted		1,050
Series E Preferred Stock [Member] | Third-Party [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares of common stock sold, shares					200
Series E Preferred Stock [Member] | Chis [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares of common stock sold, shares							500
Restructuring Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Deferred compensation shares issued													175,000,000
Certificates of Designation [Member] | Series C Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized									50,000
Preferred stock, voting rights									The holders of Series C Preferred Stock have no conversion rights and no dividend rights. For so long as any shares of the Series C Preferred Stock remain issued and outstanding, the Holder thereof, voting separately as a class, shall have the right to vote on all shareholder matters equal to sixty-seven (67%) percent of the total vote
Certificates of Designation [Member] | Series E Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized									3,000
Preferred stock, redemption amount									$ 1,000
Securities Purchase Agreement [Member] | Series C Preferred Stock [Member] | P C T I [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares of common stock sold, shares								47,500
Securities Purchase Agreement [Member] | Series D Preferred Stock [Member] | P C T I [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares of common stock sold, shares								18,667
Series D Amendment [Member] | Series D Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized														4,570
Preferred Stock, Convertible, Conversion Price														$ 1.5
Series DSPA [Member] | Series D Preferred Stock [Member] | Investor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Purchase of warrants										3,236
Proceeds from Issuance of Preferred Stock and Preference Stock										$ 13,200,000
Employment Agreement [Member] | Series E Preferred Stock [Member] | Conway [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares of common stock sold, shares						500
Restricted Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based payment arrangement, expense													$ 56,000
Restricted Stock [Member] | Lease Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares of common stock sold, shares												5,000,000	100,000,000
Restricted Stock [Member] | Consulting Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares of common stock sold, shares													55,452,080
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant exercise												162
Warrant exercise, description												During every 1 (one) year period, starting on the day that is the Lock Up Period Termination Date, the Holder shall have the right to exercise the Remainder of the Warrant up to a maximum number of Remaining Warrant Shares that, if converted, would be equal to no more than a maximum of 4.99% of the total number of outstanding shares of Common Stock of the Company during such given year (“Leak-Out Period”). The Leak-Out Period shall come into effect on the day that is the Lock Up Period Termination Date and remain effective on a yearly basis, for a period of 10 (ten) years thereafter, after which the Leak-Out Period will automatically terminate and become null and void. For clarity purposes the Remainder of the Warrant shall become freely exercisable at any time or times beginning on June 29, 2034, and until the Termination Date
Remaining Warrant Shares [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant exercise												3,074
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common Stock, Shares, Issued												148,912,372
Issuance of common stock												$ 1,141,514
Stock issuance cost												$ 35,822
Issuance of shares of common stock sold, shares												148,912,372

NONCONTROLLING INTEREST (Detail

NONCONTROLLING INTEREST (Details Narrative) - USD ($)		12 Months Ended
	Sep. 13, 2022	Dec. 31, 2022	Dec. 31, 2021	Aug. 19, 2021
Noncontrolling interest loss		$ 1,217,911
Noncontrolling interest		529,672	$ 255,105
Accumulative noncontrolling interest		$ 784,777
Brian Conway [Member]
Noncontrolling interest percentage				51%
PJN Strategies [Member]
Noncontrolling interest percentage	49%			49%
Number of share returned	490,000

SCHEDULE OF RIGHT-OF-USE ASSETS

SCHEDULE OF RIGHT-OF-USE ASSETS (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Operating Lease Right-of-use Assets And Operating Lease Liabilities
Office and warehouse lease	$ 702,888	$ 702,888
Less: Accumulated amortization	(195,182)	(69,391)
Right-of-use assets, net	$ 507,706	$ 633,497

SCHEDULE OF OPERATING LEASE LIA

SCHEDULE OF OPERATING LEASE LIABILITIES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Operating Lease Right-of-use Assets And Operating Lease Liabilities
Lease liability	$ 517,890	$ 638,067
Less current portion	(133,508)	(120,177)
Long term portion	$ 384,382	$ 517,890

SCHEDULE OF MATURITY OF LEASE L

SCHEDULE OF MATURITY OF LEASE LIABILITIES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Operating Lease Right-of-use Assets And Operating Lease Liabilities
For the year ending December 31, 2023	$ 167,858
For the year ending December 31, 2024	171,840
For the year ended December 31, 2025	175,942
For the year ended December 31, 2026	74,030
Total	589,670
Less: present value discount	(71,780)
Lease liability	$ 517,890	$ 638,067

OPERATING LEASE RIGHT-OF-USE _3

OPERATING LEASE RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES (Details Narrative)	Apr. 14, 2021 USD ($) ft²	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Apr. 30, 2021
Operating lease term	5 years			5 years
Area of land | ft²	8,100
Operating lease liability		$ 517,890	$ 638,067
Accounting Standards Update 2016-02 [Member]
Operating lease liability			$ 702,888
Thereafter [Member]
Lease payments increase percentage	2.40%
CALIFORNIA
Lease expiration date	May 31, 2026
Operating lease payments	$ 13,148
Lease payments increase percentage	7.50%

SCHEDULE OF LOSS FROM DISCONTIN

SCHEDULE OF LOSS FROM DISCONTINUED OPERATIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Revenues	$ 286,401	$ 1,332,805
Cost of goods sold	259,828	578,470
Gross profit	26,573	754,335
Operating expenses	406,518	944,540
Loss on disposal of assets	252,538
Interest expense	23,262	43,632
Loss from discontinued operations	(655,745)	(233,837)
Cash		134,973
Accounts receivable		6,534
Inventory		277,872
Vendor deposits		43,758
Prepaid expenses and other assets		12,543
Right-to-use asset		74,189
Fixed assets, net		20,448
Total assets of discontinued operations		570,317
Accounts payable and accrued liabilities	445,565	432,509
Current portion of notes payable	589,246	589,246
Operating lease liability	3,575	74,189
Deferred revenues	21,451	46,477
Advances from customers		96,428
Total current liabilities of discontinued operations	$ 1,059,837	$ 1,238,849

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Jun. 24, 2022	May 16, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Line of credit	$ 344,166
Term loan	134,681
Inventory	237,091
Fixed assets	15,447
Accrued interest and fees	$ 54,256
Catherine Chis [Member] | Line of Credit [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Line of credit			$ 352,415
Catherine Chis [Member] | Line of Credit [Member] | Line of Credit [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Interest payable			63.65
Catherine Chis [Member] | Short-Term Debt [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Interest payable			28.60
Term loan			$ 141,415
Power Conversion Technologies Inc [Member] | Line of Credit [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Line of credit		$ 354,774
Interest payable		63.65
Line of credit		142,473
Interest payable		$ 28.60

SCHEDULE OF PROVISION FOR INCOM

SCHEDULE OF PROVISION FOR INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Pre-tax income (loss)	$ 6,025,812	$ (195,047,946)
U.S. federal corporate income tax rate	21%	21%
Expected U.S. income tax (credit)	$ 1,265,421	$ (40,960,069)
Permanent differences	(2,756,788)	39,912,479
Change of valuation allowance	1,491,367	1,047,590
Effective tax expense

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating losses carried forward	$ 3,799,242	$ 2,307,875
Less: Valuation allowance	(3,799,242)	(2,307,875)
Net deferred tax assets

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Operating loss carryforwards	$ 17,623,000
Unrecognized tax benefits	0	$ 0
Interest or penalties	0	0
Provision for interest penalties	$ 0	$ 0

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)			1 Months Ended		12 Months Ended
	Jan. 18, 2023	Apr. 04, 2022	Feb. 22, 2023	Jan. 23, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Issuance of shares of common stock sold, net of issuance costs of $24,967					$ 1,141,514
Common Stock [Member]
Subsequent Event [Line Items]
Issuance of shares of common stock sold, shares					148,912,372
Issuance of shares of common stock sold, net of issuance costs of $24,967					$ 148,912
Subsequent Event [Member]
Subsequent Event [Line Items]
Lease expiration date			May 31, 2026
GHS Investments LLC [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Issuance of shares of common stock sold, shares		200,000,000
GHS Investments LLC [Member] | Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Issuance of shares of common stock sold, shares				51,087,628
Issuance of shares of common stock sold, net of issuance costs of $24,967				$ 205,443
Second GHS Investments LLC [Member] | Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Issuance of shares of common stock sold, shares	150,000,000
First GHS Investments LLC [Member] | Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Issuance of shares of common stock sold, shares	63,698,905
Issuance of shares of common stock sold, net of issuance costs of $24,967	$ 355,060