The Crypto Company (CRCW) 10-Q 19 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - $ / shares	9 Months Ended
	Sep. 30, 2024	Nov. 15, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	000-55726
Entity Registrant Name	THE CRYPTO COMPANY
Entity Central Index Key	0001688126
Entity Tax Identification Number	46-4212105
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	23823 Malibu Road
Entity Address, Address Line Two	# 50477
Entity Address, City or Town	Malibu
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90265
City Area Code	(424)
Local Phone Number	228-9955
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		2,584,452,644
Entity Listing, Par Value Per Share	$ 0.001

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
CURRENT ASSETS
Cash and cash equivalents	$ 6,662	$ 72,970
Accounts receivable, net
Prepaid expenses	3,032	30,317
Total current assets	9,694	103,287
Fixed assets
Goodwill	746,368	740,469
Intangible assets	509,171	530,837
TOTAL ASSETS	1,265,233	1,374,593
CURRENT LIABILITIES
Accounts payable and accrued expenses	2,344,245	1,989,881
Accrued payroll-officer	959,002	689,002
Notes payable, net	2,608,735	2,506,443
Convertible debt	125,000
Total current liabilities	6,036,982	5,185,326
Convertible debt		125,000
Notes payable - other	12,802	13,333
TOTAL LIABILITIES	6,049,784	5,323,659
STOCKHOLDERS’ DEFICIT
Common stock, $0.001 par value; 19,000,000,000 shares authorized; 2,312,970,914 and 565,709,873 shares issued and outstanding, as of September 30, 2024 and December 31, 2023 respectively	2,312,971	565,321
Additional paid-in-capital	40,642,224	39,932,216
Accumulated deficit	(47,739,745)	(44,446,603)
TOTAL STOCKHOLDERS’ DEFICIT	(4,784,551)	(3,949,066)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 1,265,233	$ 1,374,593

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	19,000,000,000	19,000,000,000
Common stock, shares issued	2,312,970,914	565,709,873
Common stock, shares outstanding	2,312,970,914	565,709,873

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue:
Services	$ 10,299	$ 124,195	$ 35,946	$ 379,107
Cost of services	7,361	14,900	16,619	248,136
Gross margin	2,938	109,295	19,326	130,971
Operating expenses:
General and administrative expenses	309,364	244,183	996,017	979,324
Amortization		10,833	21,666	32,499
Total Operating Expenses	28,275	368,834	2,882,782	1,632,121
Operating loss	(25,338)	(259,539)	(2,863,455)	(1,501,150)
Other income				25,775
Loss on Sale of Equipment				(31,000)
Interest expense	(76,807)	(99,306)	(470,157)	(2,416,621)
Loss before provision for income taxes	(102,145)	(358,845)	(3,333,613)	(3,922,996)
Provision for income taxes
Net (loss)	$ (102,145)	$ (358,845)	$ (3,333,613)	$ (3,922,996)
Net (loss) per share, basic	$ 0	$ (0.02)	$ 0	$ (0.07)
Net (loss) per share, diluted	$ 0	$ (0.02)	$ 0	$ (0.07)
Weighted average common shares outstanding, Basic	2,007,990,481	110,774,232	1,339,764,794	57,709,544
Weighted average common shares outstanding, diluted	2,007,990,481	110,774,232	1,339,764,794	57,709,544
Share-Based Payment Arrangement, Employee [Member]
Operating expenses:
Share-based compensation			$ 1,243,502	$ 6,761
Share-Based Payment Arrangement, Nonemployee [Member]
Operating expenses:
Share-based compensation	$ (281,088)	$ 113,818	$ 621,597	$ 613,537

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 23,950	$ 36,448,046	$ (39,531,436)	$ (3,059,440)
Balance, shares at Dec. 31, 2022	23,950,380
Stock issued for cash	$ 125	24,875		25,000
Stock issued for cash, shares	125,000
Stock compensation expense in connection with issuance of common stock	$ 1,666	386,409		388,075
Stock compensation expense in connection with issuance of common stock, shares	1,665,157
Debt discount for warrants		2,031,499		2,031,499
Stock issued for loan payments	$ 182,948	449,818		632,766
Stock issued for loan payments, shares	182,947,927
Net loss			(3,922,996)	(3,922,996)
Balance at Sep. 30, 2023	$ 208,689	39,240,646	(43,454,432)	(3,905,097)
Balance, shares at Sep. 30, 2023	208,868,464
Balance at Dec. 31, 2023	$ 565,321	39,932,216	(44,446,603)	(3,949,066)
Balance, shares at Dec. 31, 2023	565,320,572
Stock compensation expense in connection with issuance of common stock	$ 910,771	332,731		1,243,502
Stock compensation expense in connection with issuance of common stock, shares	910,770,639
Debt discount for warrants		20,997		20,997
Net loss			(3,333,613)	(3,333,613)
Adjustment of prior year loss			40,471	40,471
Common stock issued for debt conversion	$ 836,880	356,278		1,193,158
Common stock issued for debt conversion, shares	836,879,703
Balance at Sep. 30, 2024	$ 2,312,970	$ 40,642,224	$ (47,739,745)	$ (4,784,551)
Balance, shares at Sep. 30, 2024	2,312,970,914

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) (Parenthetical)	Sep. 30, 2023 $ / shares
Statement of Stockholders' Equity [Abstract]
Shares issued, price per share	$ 5

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net (loss)	$ (3,333,613)	$ (3,922,996)
Adjustments to reconcile net loss to net cash used in operations:
Depreciation and amortization	21,666	32,499
Share-based compensation	1,243,502	620,298
Debt discount for warrants	20,997	2,031,499
Loss on disposal of equipment		31,000
Change in operating assets and liabilities:
Prepaid expenses	27,285	77,567
Accrued payroll -officers	270,000	360,000
Accounts payable and accrued expenses	354,364	6,518
Net cash (used in) operating activities	(1,395,798)	(763,615)
Cash flows from financing activities:
Proceeds from loans payable	571,936
Payment of notes payable		(195,702)
Proceeds from issuance of notes payable	757,554	844,146
Proceeds from common stock issuance		25,000
Net cash provided by financing activities	1,329,490	673,444
Net (decrease) in cash and cash equivalents	(66,308)	(90,171)
Cash and cash equivalents at the beginning of the period	72,970	110,606
Cash and cash equivalents at the end of the period	6,662	20,435
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Common stock issued for convertible debt	$ 1,255,659

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (102,145)	$ (358,845)	$ (3,333,613)	$ (3,922,996)

Insider Trading Arrangements

Insider Trading Arrangements	9 Months Ended
	Sep. 30, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
BASIS OF PRESENTATION	NOTE 1 – BASIS OF PRESENTATION Organization and Description of the Business The Crypto Company was incorporated in the State of Nevada on March 9, 2017. The Company is engaged in the business of providing consulting, training, and educational and related services for distributed ledger technologies (“blockchain”), for corporate and individual clients, enterprises for general blockchain education, as well as for the building of technological infrastructure and enterprise blockchain technology solutions. In recent periods the Company has generated revenues and incurred expenses primarily through these consulting and related operations. Unless expressly indicated or the context requires otherwise, the terms “Crypto,” the “Company,” “we,” “us,” and “our” in these condensed consolidated financial statements refer to The Crypto Company and, where appropriate, its wholly-owned subsidiary Blockchain Training Alliance, Inc. (“BTA”) and an inactive subsidiary Coin Tracking, LLC (“CoinTracking”). The Company entered into a Stock Purchase Agreement (the “SPA”) effective as of March 24, 2021 with BTA and its stockholders. On April 8, 2021, the Company completed the acquisition of all of the issued and outstanding stock of BTA and BTA became a wholly-owned subsidiary of the Company. As a result of this acquisition, the operations of BTA became consolidated with Company operations on April 8, 2021. BTA is a blockchain training company and service provider that provides training and educational courses focused on blockchain technology and education as to the general understanding of blockchain to corporate and individual clients. The Company’s accounting year-end is December 31.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Going Concern The Company’s condensed consolidated financial statements are prepared using the accrual method of accounting in accordance with United States (“U.S.”) generally accepted accounting principles (“GAAP”) and have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. The Company has incurred significant losses and experienced negative cash flows since inception. As of September 30, 2024, the Company had cash of $ 6,662 3,333,613 6,027,288 47,739,745 The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management is evaluating different strategies to obtain financing to fund the Company’s expenses and achieve a level of revenue adequate to support the Company’s current cost structure. Financing strategies may include, but are not limited to, private placements of capital stock, debt borrowings, partnerships and/or collaborations. There can be no assurance that any of these future-funding efforts will be successful. The condensed consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of this uncertainty. Management’s Representation of Interim Condensed Consolidated Financial Statements The accompanying unaudited condensed consolidated financial statements have been prepared by the Company without audit pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and disclosures normally included in the condensed consolidated financial statements prepared in accordance with GAAP have been condensed or omitted as allowed by such rules and regulations, and management believes that the disclosures are adequate to make the information presented not misleading. These condensed consolidated financial statements include all of the adjustments, which in the opinion of management are necessary to a fair presentation of financial position and results of operations. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results for a full year. These condensed consolidated financial statements should be read in conjunction with the audited condensed consolidated financial statements as of December 31, 2023. The Company prepares its condensed consolidated financial statements based upon the accrual method of accounting, recognizing income when earned and expenses when incurred. Basis of Presentation and Principles of Consolidation Use of Estimates The preparation of these condensed consolidated financial statements in conformity with GAAP requires management to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, and expenses and the related disclosure of contingent assets and liabilities. The Company bases its estimates on historical experience and on various other assumptions that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. The Company’s significant estimates and assumptions include but are not limited to the valuation allowances of deferred taxes, and share-based compensation expenses. Actual results may differ from these estimates. In addition, any change in these estimates or their related assumptions could have an adverse effect on the Company’s operating results. Cash and Cash Equivalents The Company defines its cash and cash equivalents to include only cash on hand and certain highly liquid investments with original maturities of ninety days or less. The Company maintains its cash and cash equivalents at financial institutions, the balances of which may, at times, exceed federally insured limits. Management believes that the risk of loss due to concentration is minimal. Investments in Cryptocurrency Investments were comprised of several cryptocurrencies the Company owned, of which a majority was Bitcoin, that were actively traded on exchanges. During 2018, the Company sold most of its investments and during 2019 wrote-off the remainder of all those investments because there was no method to obtain liquidity for those investments. The Company recorded this recovery as other income in its condensed consolidated financial statements. As previously disclosed, the Company has ceased operations of its former cryptocurrency investment segment, and the Company liquidates newly issued/accessible assets from old investments as promptly as practicable for the sole purpose of winding down the Company’s legacy cryptocurrency investment segment. The Company records its investments as indefinite-lived intangible assets at cost less impairment and are reported as long-term assets in the consolidated balance sheets. An intangible asset with an indefinite useful life is not amortized but assessed for impairment annually, or more frequently, when events or changes in circumstances occur indicating that it is more likely than not that the indefinite-lived asset is impaired. Impairment exists when the carrying amount exceeds its fair value. In testing for impairment, the Company has the option to first perform a qualitative assessment to determine whether it is more likely than not that an impairment exists. If it is determined that it is not more likely than not that an impairment exists, a quantitative impairment test is not necessary. If the Company concludes otherwise, it is required to perform a quantitative impairment test. To the extent an impairment loss is recognized, the loss establishes the new cost basis of the asset. Subsequent reversal of impairment losses is not permitted. The primary exchanges and principal markets the Company utilized for its trading were Kraken, Bittrex, Poloniex, and Bitstamp. As of September 30, 2024, the Company had written off the value of its investments in cryptocurrency. Investments Non-cryptocurrency The Company previously invested in simple agreements for future tokens (“SAFT”) and a simple agreement for future equity (“SAFE”) agreements. The SAFT agreements provide for the issuance of tokens in anticipation of a future token generation event, with the number of tokens predetermined based on the price established in each respective agreement. The SAFE investment included provisions that provide for either equity or tokens, or both. As of September 30, 2024, and December 31, 2023, the Company had written-off its investments in non- cryptocurrency. Business Combination The purchase price of an acquired company is allocated between tangible and intangible assets acquired and liabilities assumed from the acquired business based on their estimated fair values with the residual of the purchase price recorded as goodwill. The results of operations of acquired businesses are included in our operating results from the dates of acquisition. Income Taxes Deferred tax assets and liabilities are recognized for expected future consequences of events that have been included in the condensed consolidated financial statements or tax returns. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. The provision for income taxes represents the tax payable for the period and the change during the period in deferred tax assets and liabilities. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the condensed consolidated financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceed the amount measured as described above is reflected as a liability for unrecognized tax benefits along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of September 30, 2024, we are subject to federal taxation in the U.S., as well as state taxes. The Company has not been audited by the U.S. Internal Revenue Service. Fair Value Measurements The Company recognizes and discloses the fair value of its assets and liabilities using a hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to valuations based upon unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to valuations based upon unobservable inputs that are significant to the valuation (Level 3 measurements). Each level of input has different levels of subjectivity and the difficulty involved in determining fair value. Level 1 Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurable date. Level 2 Inputs, other than quoted prices included in Level 1, which are observable for the asset or liability through corroboration with market data at the measurement date. Level 3 Unobservable inputs that reflect management’s best estimate of what participants would use in pricing the asset or liability at the measurement date. The carrying amounts of the Company’s financial assets and liabilities, including cash, accounts payable and accrued expenses approximate fair value because of the short maturity of these instruments. Revenue Recognition The Company recognizes revenue under ASC 606, Revenue from Contracts with Customers (“ASC 606”). The core principle of the new revenue standard is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. The following five steps are applied to achieve that core principle: ● Step 1: Identify the contract with the customer ● Step 2: Identify the performance obligations in the contract ● Step 3: Determine the transaction price ● Step 4: Allocate the transaction price to the performance obligations in the contract ● Step 5: Recognize revenue when the Company satisfies a performance obligation In order to identify the performance obligations in a contract with a customer, a company must assess the promised goods or services in the contract and identify each promised good or service that is distinct. A performance obligation meets ASC 606’s definition of a “distinct” good or service (or bundle of goods or services) if both of the following criteria are met: The customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer (i.e., the good or service is capable of being distinct), and the entity’s promise to transfer the good or service to the customer is separately identifiable from other promises in the contract (i.e., the promise to transfer the good or service is distinct within the context of the contract). If a good or service is not distinct, the good or service is combined with other promised goods or services until a bundle of goods or services is identified that is distinct. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. The consideration promised in a contract with a customer may include fixed amounts, variable amounts, or both. When determining the transaction price, an entity must consider the effects of all of the following: Variable consideration is included in the transaction price only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. The transaction price is allocated to each performance obligation on a relative standalone selling price basis. The transaction price allocated to each performance obligation is recognized when that performance obligation is satisfied, at a point in time or over time as appropriate. The Company adopted ASC 606 as of January 1, 2018, using the modified retrospective transition method for contracts as of the date of initial application. There was no cumulative impact on the Company’s retained earnings. During the period ended September 30, 2024, the Company’s main source of revenue was consulting and education services to numerous customers provided by and through BTA. The Company has determined that revenue should be recognized over time, as the service is provided. The Company considered the criteria in ASC 606 in reaching this determination, specifically: ● The customer receives and consumes the benefit provided by the Company’s performance as the Company performs. ● The Company’s performance enhances an asset controlled by the customer. ● The Company’s performance does not create an asset with alternative use, and the Company has an enforceable right to payment for performance completed to date. The consulting and education services performed during the period ended September 30, 2024, meet more than one of the criteria above. Share-based Compensation In accordance with ASC No. 718, Compensation-Stock Compensation, the Company measures the compensation costs of share-based compensation arrangements based on the grant date fair value of granted instruments and recognizes the costs in condensed financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options. On January 1, 2019, the Company adopted ASC No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting , The Company accounts for its share-based compensation using the Black-Scholes model to estimate the fair value of stock option awards. Using this model, fair value is calculated based on assumptions with respect to the (i) expected volatility of the Company’s common stock price, (ii) expected life of the award, which for options is the time over which employees and non- employees are expected to hold their options prior to exercise, and (iii) risk-free interest rate. Net Loss per Common Share The Company reports earnings per share (“EPS”) with a dual presentation of basic EPS and diluted EPS. Basic EPS is computed as net income divided by the weighted average of common shares for the period. Diluted EPS reflects the potential dilution that could occur from common shares issued through stock options, or warrants. For the three and nine month periods ended September 30, 2024, and 2023, the Company had no potentially dilutive common stock equivalents. Therefore, the basic EPS and diluted EPS are the same.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2024
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	NOTE 3 - RECENT ACCOUNTING PRONOUNCEMENTS The Company has implemented all new accounting pronouncements that are in effect and that may impact its condensed financial statements and does not believe that there are any other new pronouncements that have been issued that might have a material impact on its financial position or results of operations.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	NOTE 4 - GOODWILL AND INTANGIBLE ASSETS The Company entered into a Stock Purchase Agreement (the “SPA”) effective as of March 24, 2021 with BTA and its stockholders. On April 8, 2021, the Company completed the acquisition of all of the issued and outstanding stock of BTA and BTA became a wholly owned subsidiary of the Company. At the closing, the Company delivered to the sellers a total of $ 600,000 150,000 1 201,439 604,317 4,860 As a result of the foregoing, the Company initially recorded goodwill of $ 1,349,457 746,368 650,000 54,166 During the nine months ended September 30, 2024, the Company recorded $ 21,666

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 5 – NOTES PAYABLE CoinTracking Note On April 3, 2018, CoinTracking entered into a Loan Agreement (the “Loan Agreement”) with CoinTracking GmbH, which provided for total borrowings of up to $ 3,000,000 1,500,000 300,000 700,000 500,000 1,200,000 1,500,000 300,000 March 31, 2023 3 Interest expense for Notes Payable was $ 470,157 2,416,621 2020 SBA Loan On June 10, 2020, the Company received a loan from the Small Business Administration of $ 14,100 3.75 30 As of September 30, 2024, the balance remaining under the 2020 SBA Loan is $ 12,802 BIT and IDI Notes Efrat Note On April 7, 2022, the Company borrowed funds pursuant to the terms of a Securities Purchase Agreement (the “April SPA”) entered into with Efrat Investments LLC (“Efrat”) and issued a Promissory Note in the principal amount of $ 220,000 to Efrat (the “Efrat Note”) in a private transaction for a purchase price of $ 198,000 (giving effect to an original issue discount). After payment of the fees and costs, the net proceeds from the Efrat Note will be used by the Company for working capital and other general corporate purposes. The maturity date of the Efrat Note was September 7, 2022 10 Upon an event of default under the April SPA or the Efrat Note, the Efrat Note will bear interest at 18%, Efrat may immediately accelerate the Efrat Note due date, Efrat may convert the amount outstanding under the Efrat Note into shares of Company common stock at a discount to the market price of the stock, and Efrat will be entitled to its costs of collection, among other penalties and remedies. As of September 30, 2024, the balancing remaining under the Efrat Note is $ 20,091 May 2022 AJB Note On May 3, 2022, the Company borrowed funds pursuant to the terms of a Securities Purchase Agreement (the “May AJB SPA”) entered into with AJB, and issued a Promissory Note in the principal amount of $ 1,000,000 (the “May AJB Note”) to AJB in a private transaction for a purchase price of $ 900,000 (giving effect to a 10 % original issue discount). In connection with the sale of the AJB Note, the Company also paid certain fees and due diligence costs of AJB and brokerage fees to J.H. Darbie & Co., a registered broker-dealer. At the closing the Company repaid all obligations owed to AJB pursuant to a 10 750,000 138,125 The maturity date of the May AJB Note was November 3, 2022 10 Upon an event of default under the May AJB SPA or May AJB Note, the May AJB Note will bear interest at 18%, AJB may immediately accelerate the May AJB Note due date, AJB may convert the amount outstanding under the May AJB Note into shares of Company common stock at a discount to the market price of the stock, and AJB will be entitled to its costs of collection, among other penalties and remedies. As of September 30, 2024, the balancing remaining under the May AJB Note is $ 1,016,547 Coventry Note On July 27, 2022, The Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with Coventry Enterprises, LLC (“Coventry”), pursuant to which Coventry purchased a 10 200,000 40,000 25,000 The Note bears interest at a rate of 10 20,000 July 15, 2023 31,428.57 Any or all of the principal amount and the Guaranteed Interest may be prepaid at any time and from time to time, in each case without penalty or premium. If an Event of Default (as defined in the Note) occurs, consistent with the terms of the Note, the Note will become convertible, in whole or in part, into shares of the Company’s common stock at Coventry’s option, subject to a 4.99% beneficial ownership limitation (which may be increased up to 9.99% by Coventry). The per share conversion price is 90% of the lowest volume-weighted average trading price during the 20-trading day period before conversion. In addition to certain other remedies, if an Event of Default occurs, consistent with the terms of the Note, the Note will bear interest on the aggregate unpaid principal amount and Guaranteed Interest at the rate of the lesser of 18 As of September 30, 2024 the Company repaid all obligations owed to Coventry Enterprises pursuant to this Coventry Note. January 2023 1800 Diagonal Note On January 10, 2023, the Company borrowed funds pursuant to a SPA entered into with Diagonal, and Diagonal purchased a convertible promissory note (the “Third Diagonal Note”) from the Company in the aggregate principal amount of $ 79,250 The maturity date of the Third Diagonal Note was January 3, 2024 10 22 65 The conversion of the Third Diagonal Note is subject to a beneficial ownership limitation of 4.99% of the number of shares of common stock outstanding immediately after giving effect to such conversion. Failure of the Company to convert the Third Diagonal Note and deliver the common stock when due will result in the Company paying Diagonal a monetary penalty for each day beyond such deadline. The Company may prepay the Third Diagonal Note in whole, however, if it does so between the issuance date and the date which is 60 days from the issuance date, the repayment percentage is 115%. If the Company prepays the Third Diagonal Note on or between the 61st day after issuance and the 90th day after issuance, the prepayment percentage is 120%. If the Company prepays the Third Diagonal Note on or between the 91st day after issuance and 180 days after issuance, the prepayment percentage is 125%. After such time, the Company can submit an optional prepayment notice to Diagonal, however the prepayment shall be subject to the agreement between the Company and Diagonal on the applicable prepayment percentage. Pursuant to the Third Diagonal Note, as long as the Company has any obligations under the Third Diagonal Note, the Company cannot without Diagonal’s written consent, sell, lease or otherwise dispose of any significant portion of its assets which would render the Company a “shell company” as such term is defined in SEC Rule 144. Additionally, under the Note, any consent to the disposition of any assets may be conditioned on a specified use of the proceeds of disposition. The Third Diagonal Note contains standard and customary events of default such as failing to timely make payments under the Note when due, the failure of the Company to timely comply with the Securities Exchange Act of 1934, as amended, reporting requirements and the failure to maintain a listing on the OTC Markets. The occurrence of any of the events of default, entitled Diagonal, among other things, to accelerate the due date of the unpaid principal amount of, and all accrued and unpaid interest on, the Third Diagonal Note. Upon an “Event of Default”, interest shall accrue at a default interest rate of 22%, and the Company may be obligated to pay to the Diagonal an amount equal to 150% of all amounts due and owing under the Third Diagonal Note. With respect to the two outstanding Diagonal Notes, Diagonal has agreed to accept $ 126,500.00 As of September 30, 2024 the Company repaid all obligations owed to 1800 Diagonal pursuant to this Third Diagonal Note. Fast Capital Note On February 2, 2023, the Company borrowed funds pursuant to a SPA entered into with Fast Capital, LLC (“Fast Capital”), and Fast Capital purchased a 10 115,000 10,000 105,000 The maturity date of the Fast Capital Note was January 30, 2024 10 24 For the first six months, the Company has the right to prepay principal and accrued interest due under the Fast Capital Note at a premium of between 15% and 40% depending on when it is repaid. The Fast Capital Note may not be prepaid after the 180th day of its issuance. Fast Capital has the right at any time after the six-month anniversary of the date of issuance of the Fast Capital Note to convert all or any part of the outstanding and unpaid principal amount of the Fast Capital Note into Company common stock, subject to a beneficial ownership limitation. The conversion price of the Fast Capital Note equals 60 The Fast Capital Note contains various covenants standard and customary events of default such as failing to timely make payments under the Fast Capital Note when due, the failure to maintain a listing on the OTC Markets or the Company defaulting on any other note or similar debt obligation into which the Company has entered and failed to cure within the applicable grace period. The occurrence of any of the events of default, entitle First Capital, among other things, to accelerate the due date of the unpaid principal amount of, and all accrued and unpaid interest on, the Fast Capital Note. Upon an “Event of Default”, interest shall accrue at a default interest rate of 24 As of September 30, 2024, the balancing remaining under the Fast Capital Note is $, 416 March 2023 1800 Diagonal Note On March 2, 2023, the Company borrowed funds pursuant to a SPA entered into with Diagonal, and Diagonal purchased a convertible promissory note (the “Fourth Diagonal Note”) from the Company in the aggregate principal amount of $ 54,250 The maturity date of the Fourth Diagonal Note was March 2, 2024 10 22 65 The conversion of the Fourth Diagonal Note is subject to a beneficial ownership limitation of 4.99% of the number of shares of common stock outstanding immediately after giving effect to such conversion. Failure of the Company to convert the Note and deliver the common stock when due will result in the Company paying Diagonal a monetary penalty for each day beyond such deadline. The Company may prepay the Fourth Diagonal Note in whole, however, if it does so between the issuance date and the date which is 60 days from the issuance date, the repayment percentage is 115%. If the Company prepays the Fourth Diagonal Note on or between the 61st day after issuance and the 90th day after issuance, the prepayment percentage is 120%. If the Company prepays the Fourth Diagonal Note on or between the 91st day after issuance and 180 days after issuance, the prepayment percentage is 125%. After such time, the Company can submit an optional prepayment notice to Diagonal, however the prepayment shall be subject to the agreement between the Company and Diagonal on the applicable prepayment percentage. Pursuant to the Fourth Diagonal Note, as long as the Company has any obligations under the Fourth Diagonal Note, the Company cannot without Diagonal’s written consent, sell, lease or otherwise dispose of any significant portion of its assets. The Fourth Diagonal Note contains standard and customary events of default such as failing to timely make payments under the Note when due, the failure of the Company to timely comply with the Securities Exchange Act of 1934, as amended, reporting requirements and the failure to maintain a listing on the OTC Markets. The occurrence of any of the events of default, entitled Diagonal, among other things, to accelerate the due date of the unpaid principal amount of, and all accrued and unpaid interest on, the Fourth Diagonal Note. Upon an “Event of Default”, interest shall accrue at a default interest rate of 22%, and the Company may be obligated to pay to the Diagonal an amount equal to 150% of all amounts due and owing under the Note. With respect to the two outstanding Diagonal Notes, Diagonal has agreed to accept $ 126,500.00 As of September 30, 2024 the Company repaid all obligations owed to 1800 Diagonal pursuant to this Fourth Diagonal Note. June 2023 AJB Note On June 23, 2023, the Company borrowed funds pursuant to the terms of a Securities Purchase Agreement (the “AJB SPA”) entered into with AJB, and issued a Promissory Note in the principal amount of $ 550,000 (the “AJB June Note”) to AJB in a private transaction for a purchase price of $ 500,000 (giving effect to a 10 % original issue discount). In connection with the sale of the AJB June Note, the Company also paid certain fees and due diligence costs to AJB’s management company and legal counsel. After payment of the fees and costs, the net proceeds to the Company were $ 487,500 , which will be used for working capital and other general corporate purposes, provided that up to $ 200,000 may be drawn upon for potential acquisitions. The maturity date of the AJB June Note was January 23, 2024 12 Upon an event of default under the AJB SPA or AJB June Note, the AJB June Note will bear interest at 18%; AJB may immediately accelerate the AJB June Note due date; AJB may convert the amount outstanding under the AJB June Note into shares of Company common stock at a discount to the market price of the stock; and AJB will be entitled to its costs of collection, among other penalties and remedies. As of September 30, 2024 the balancing remaining under the AJB June Note is $ 447,735 November 2023 AJB Note On November 13, 2023, the Company borrowed funds pursuant to the terms of a Securities Purchase Agreement (the “Nov. SPA”) entered into with AJB, and issued a Promissory Note in the principal amount of $ 500,000 to AJB (the “Nov. Note”) in a private transaction for a purchase price of $ 425,000 (giving effect to an original issue discount). After payment of the fees and costs, the net proceeds to the Company were $ 405,000 , which will be used for working capital and other general corporate purposes. The maturity date of the Nov. Note was May 10, 2024 12 18 As of September 30, 2024 the balancing remaining under the AJB November Note is $ 544,384 January 2024 AJB Note On January 14, 2024, the Company borrowed funds pursuant to the terms of a Securities Purchase Agreement (the “AJB SPA”) entered into with AJB Capital Investments, LLC (“AJB”), and issued a Promissory Note in the principal amount of $ 50,000 (the “AJB Note”) to AJB in a private transaction for a purchase price of $ 42,500 , each dated as of January 30, 2024, the funds for which were received on February 1, 2024. In connection with the sale of the AJB Note, the Company also paid certain fees and expenses of AJB. After payment of the fees and expenses, the net proceeds to the Company were $ 40,000 , which will be used for working capital, to fund potential acquisitions or other forms of strategic relationships, and other general corporate purposes. The maturity date of the AJB Note was July 30, 2024 18 As of September 30, 2024 the balancing remaining under the AJB January Note is $ 50,000 February 23, 2024 AJB Note On February 23, 2024, the Company borrowed funds pursuant to the terms of a Securities Purchase Agreement (the “AJB SPA”) entered into with AJB Capital Investments, LLC (“AJB”), and issued a Promissory Note in the principal amount of $ 53,000 45,050 40,050 The maturity date of the AJB Note is August 20, 2024 18 As of September 30, 2024 the balancing remaining under the AJB February Note is $ 53,000 February 29, 2024 AJB Note On February 29, 2024, the Company borrowed funds pursuant to the terms of a Securities Purchase Agreement (the “AJB SPA”) entered into with AJB Capital Investments, LLC (“AJB”), and issued a Promissory Note in the principal amount of $ 159,000 (the “AJB Note”) to AJB in a private transaction for a purchase price of $ 135,000 , each dated as of February 29, 2024. In connection with the sale of the AJB Note, the Company also paid certain fees and expenses of AJB. After payment of the fees and expenses, the net proceeds to the Company were $ 130,000 , which will be used for working capital, to fund potential acquisitions or other forms of strategic relationships, and other general corporate purposes. The maturity date of the AJB Note is August 29, 2024 18 As of September 30, 2024 the balancing remaining under the AJB February Note is $ 159,000 April 2024 AJB Note On April 12, 2024, the Company borrowed funds pursuant to the terms of a Securities Purchase Agreement (the “AJB SPA”) entered into with AJB Capital Investments, LLC (“AJB”), and issued a Promissory Note in the principal amount of $ 120,000 108,000 185,555 AJB First Amendment to Note On May 1, 2024, the Company and AJB Capital Investments LLC entered into a First Amendment to that certain Promissory Note dated as of April 12, 2024 (“Existing Note”). The First Amendment to the Promissory Note amends the Existing Note to (1) increase the principal amount of the Existing Note from $ 120,000 148,889 November 1, 2024 AJB Second Amendment to Note On May 20, 2024, the Company and AJB Capital Investments LLC entered into a Second Amendment, effective as of May 15, 2024, to that certain Promissory Note dated as of April 12, 2024 (“Promissory Note”). The First Amendment to the Promissory Note (“First Amendment”) amended the Promissory Note to (1) increase the principal amount of the Promissory Note from $ 120,000 to $ 148,889 and (2) extended the maturity date of the Promissory Note to November 1, 2024. The Second Amendment to the Promissory Note (“Second Amendment”) amends the Promissory Note, as amended by the First Amendment, to increase the principal amount of the Promissory Note from $ 148,889 to $ 185,555 ; provided, however, that the $ 185,555 principal carries an original issue discount of $ 3,666 withheld from the Company to cover monitoring costs associated with the Promissory Note. Moreover, $ 1,000 of the $ 185,555 principal shall be withheld to pay the Company’s legal counsel fees and expenses incurred in connection with this Second Amendment. June 7, 2024 AJB Note The Company borrowed funds pursuant to the terms of a Securities Purchase Agreement (the “AJB SPA”) entered into with AJB Capital Investments, LLC (“AJB”), and issued a Promissory Note in the principal amount of $ 68,000 61,200 55,000 The maturity date of the AJB Note is December 1, 2024 12 18 June 24, 2024 AJB Note The Company borrowed funds pursuant to the terms of a Securities Purchase Agreement (the “AJB SPA”) entered into with AJB Capital Investments, LLC (“AJB”), and issued a Promissory Note in the principal amount of $ 72,500 58,000 18,000 The maturity date of the AJB Note is December 18, 2024 18 July 22, 2024 AJB Note The Company borrowed funds pursuant to the terms of a Securities Purchase Agreement (the “AJB SPA”) entered into with AJB Capital Investments, LLC (“AJB”), and issued a Promissory Note in the principal amount of $ 59,000 47,200 44,700 The maturity date of the AJB Note is January 15, 2025. The AJB Note bears interest at a rate of twelve percent ( 12 18 August 28, 2024 AJB Note The Company borrowed funds pursuant to the terms of a Securities Purchase Agreement (the “AJB SPA”) entered into with AJB Capital Investments, LLC (“AJB”), and issued a Promissory Note in the principal amount of $ 120,000 108,000 98,000 The maturity date of the AJB Note is February 28, 2025. The AJB Note bears interest at a rate of twelve percent ( 12 18

CONVERTIBLE NOTES

CONVERTIBLE NOTES	9 Months Ended
	Sep. 30, 2024
Convertible Notes
CONVERTIBLE NOTES	NOTE 6 – CONVERTIBLE NOTES The balance of outstanding Convertible Notes was $ 125,000 In June 2020, the Company issued Convertible Notes (“June 2020 Notes”) to an accredited investor for an aggregate amount of $ 5,000 mature in June 2025 5 50 In April 2020, the Company issued three Convertible Notes (“April 2020 Notes”) to three accredited investors for an aggregate amount of $ 22,500 mature in April 2025 5 50 In February 2020, the Company issued three Convertible Notes (“February 2020 Notes”) to three accredited investors for an aggregate amount of $ 22,500 mature in February 2025 5 50 Interest expense for Convertible Notes was $ 4,688

WARRANTS FOR COMMON STOCK

WARRANTS FOR COMMON STOCK	9 Months Ended
	Sep. 30, 2024
Warrants For Common Stock
WARRANTS FOR COMMON STOCK	NOTE 7 – WARRANTS FOR COMMON STOCK As of September 30, 2024, outstanding warrants to purchase shares of the Company’s common stock were as follows: SCHEDULE OF OUTSTANDING WARRANTS TO PURCHASE SHARES OF COMMON STOCK Issuance Date Exercisable for Expiration Date Exercise Price Number of Shares Outstanding Under Warrants February 2020 Common Shares February 6, 2030 $ 0.01 10,000 February 2020 Common Shares February 12, 2030 $ 0.01 2,500 February 2020 Common Shares February 19, 2030 $ 0.01 10,000 April 2020 Common Shares April 20, 2030 $ 0.01 22,500 June 2020 Common Shares June 9, 2030 $ 0.01 5,000 March 2021 Common Shares February 28, 2026 $ 0.50 362,500 January 2022 Common Shares January 12, 2025 $ 5.25 500,000 February 2022 Common Shares February 24, 2025 $ 5.25 200,000 April 2022 Common Shares April 7, 2025 $ 5.25 146,667 May 2022 Common Stock May 3, 2025 $ 5.25 750,000 March 2023 Common Stock March 8, 2028 $ 0.00001 474,780 March 2023 Common Stock March 13, 2028 $ 0.00001 7,000,000 April 2023 Common Stock April 14. 2028 $ 0.00001 1,000,000 May 2023 Common Stock May 12, 2028 $ 0.00001 1,500,000 June 2023 Common Stock June 23, 2028 $ 0.00001 1,500,000 November 2023 Common Stock November 13, 2028 $ 0.00001 10,000,000 April 2024 Common Stock April 12, 2029 $ 0.00001 5,000,000 May 2024 Common Stock May 31, 2029 $ 0.00001 5,000,000 The exercise price of the warrants is subject to adjustment from time to time, as provided therein, to prevent dilution of purchase rights granted thereunder. The warrants are considered indexed to the Company’s own stock and therefore no subsequent remeasurement is required.

SUMMARY OF STOCK OPTIONS

SUMMARY OF STOCK OPTIONS	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
SUMMARY OF STOCK OPTIONS	NOTE 8 - SUMMARY OF STOCK OPTIONS On July 21, 2017, the Company’s board of directors adopted The Crypto Company 2017 Equity Incentive Plan (the “Plan”), which was approved by its stockholders on August 24, 2017. The Plan is administered by the board of directors (the “Administrator”). Under the Plan, the Company may grant equity awards to eligible participants which may take the form of stock options (both incentive stock options and non-qualified stock options) and restricted stock awards. Awards may be granted to officers, employees, non-employee directors (as defined in the Plan) and other key persons (including consultants and prospective employees). The term of any stock option award may not exceed 10 Options granted generally vest over eighteen to thirty-six months During the nine-month period ended September 30, 2024, the Company did not issue any stock options. 5,000,000 2,281,429 2,718,571 SCHEDULE OF STOCK OPTION ACTIVITY Weighted Average Weighted Remaining Average Contractual Aggregate Number of Shares Exercise Price Term (years) Intrinsic Value Options outstanding, on December 31, 2023 2,281,429 $ 2.26 2.25 - Options granted - - - - Options canceled - - - - Options exercised - - - - Options outstanding, on September 30, 2024 2,281,429 $ 2.26 1.75 $ - Vested and exercisable 2,281,429 $ 2.26 1.75 $ - The Company recognized $ 0 no The Company granted - 0 . The Company recognized $- 0 0

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9- COMMITMENTS AND CONTINGENCIES Facility rent expense was $ 0

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS (On October 14, 2024, Efrat Investments converted the remaining principle balance of $ 20,091 48,968 0.00 On October 21, 2024, AJB Capital converted Fifty-seven thousand seven hundred and ten dollars ($ 57,710 99,500,000 0.00058 November 8, 2024 AJB Note The Company borrowed funds pursuant to the terms of a Securities Purchase Agreement (the “AJB SPA”) entered into with AJB Capital Investments, LLC (“AJB”), and issued a Promissory Note in the principal amount of $ 33,000 29,700 24,700 The maturity date of the AJB Note is May 1, 2025. The AJB Note bears interest at a rate of twelve percent ( 12 18

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Going Concern	Going Concern The Company’s condensed consolidated financial statements are prepared using the accrual method of accounting in accordance with United States (“U.S.”) generally accepted accounting principles (“GAAP”) and have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. The Company has incurred significant losses and experienced negative cash flows since inception. As of September 30, 2024, the Company had cash of $ 6,662 3,333,613 6,027,288 47,739,745 The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management is evaluating different strategies to obtain financing to fund the Company’s expenses and achieve a level of revenue adequate to support the Company’s current cost structure. Financing strategies may include, but are not limited to, private placements of capital stock, debt borrowings, partnerships and/or collaborations. There can be no assurance that any of these future-funding efforts will be successful. The condensed consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of this uncertainty.
Management’s Representation of Interim Condensed Consolidated Financial Statements	Management’s Representation of Interim Condensed Consolidated Financial Statements The accompanying unaudited condensed consolidated financial statements have been prepared by the Company without audit pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and disclosures normally included in the condensed consolidated financial statements prepared in accordance with GAAP have been condensed or omitted as allowed by such rules and regulations, and management believes that the disclosures are adequate to make the information presented not misleading. These condensed consolidated financial statements include all of the adjustments, which in the opinion of management are necessary to a fair presentation of financial position and results of operations. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results for a full year. These condensed consolidated financial statements should be read in conjunction with the audited condensed consolidated financial statements as of December 31, 2023. The Company prepares its condensed consolidated financial statements based upon the accrual method of accounting, recognizing income when earned and expenses when incurred.
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation
Use of Estimates	Use of Estimates The preparation of these condensed consolidated financial statements in conformity with GAAP requires management to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, and expenses and the related disclosure of contingent assets and liabilities. The Company bases its estimates on historical experience and on various other assumptions that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. The Company’s significant estimates and assumptions include but are not limited to the valuation allowances of deferred taxes, and share-based compensation expenses. Actual results may differ from these estimates. In addition, any change in these estimates or their related assumptions could have an adverse effect on the Company’s operating results.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company defines its cash and cash equivalents to include only cash on hand and certain highly liquid investments with original maturities of ninety days or less. The Company maintains its cash and cash equivalents at financial institutions, the balances of which may, at times, exceed federally insured limits. Management believes that the risk of loss due to concentration is minimal.
Investments in Cryptocurrency	Investments in Cryptocurrency Investments were comprised of several cryptocurrencies the Company owned, of which a majority was Bitcoin, that were actively traded on exchanges. During 2018, the Company sold most of its investments and during 2019 wrote-off the remainder of all those investments because there was no method to obtain liquidity for those investments. The Company recorded this recovery as other income in its condensed consolidated financial statements. As previously disclosed, the Company has ceased operations of its former cryptocurrency investment segment, and the Company liquidates newly issued/accessible assets from old investments as promptly as practicable for the sole purpose of winding down the Company’s legacy cryptocurrency investment segment. The Company records its investments as indefinite-lived intangible assets at cost less impairment and are reported as long-term assets in the consolidated balance sheets. An intangible asset with an indefinite useful life is not amortized but assessed for impairment annually, or more frequently, when events or changes in circumstances occur indicating that it is more likely than not that the indefinite-lived asset is impaired. Impairment exists when the carrying amount exceeds its fair value. In testing for impairment, the Company has the option to first perform a qualitative assessment to determine whether it is more likely than not that an impairment exists. If it is determined that it is not more likely than not that an impairment exists, a quantitative impairment test is not necessary. If the Company concludes otherwise, it is required to perform a quantitative impairment test. To the extent an impairment loss is recognized, the loss establishes the new cost basis of the asset. Subsequent reversal of impairment losses is not permitted. The primary exchanges and principal markets the Company utilized for its trading were Kraken, Bittrex, Poloniex, and Bitstamp. As of September 30, 2024, the Company had written off the value of its investments in cryptocurrency.
Investments Non-cryptocurrency	Investments Non-cryptocurrency The Company previously invested in simple agreements for future tokens (“SAFT”) and a simple agreement for future equity (“SAFE”) agreements. The SAFT agreements provide for the issuance of tokens in anticipation of a future token generation event, with the number of tokens predetermined based on the price established in each respective agreement. The SAFE investment included provisions that provide for either equity or tokens, or both. As of September 30, 2024, and December 31, 2023, the Company had written-off its investments in non- cryptocurrency.
Business Combination	Business Combination The purchase price of an acquired company is allocated between tangible and intangible assets acquired and liabilities assumed from the acquired business based on their estimated fair values with the residual of the purchase price recorded as goodwill. The results of operations of acquired businesses are included in our operating results from the dates of acquisition.
Income Taxes	Income Taxes Deferred tax assets and liabilities are recognized for expected future consequences of events that have been included in the condensed consolidated financial statements or tax returns. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. The provision for income taxes represents the tax payable for the period and the change during the period in deferred tax assets and liabilities. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the condensed consolidated financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceed the amount measured as described above is reflected as a liability for unrecognized tax benefits along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of September 30, 2024, we are subject to federal taxation in the U.S., as well as state taxes. The Company has not been audited by the U.S. Internal Revenue Service.
Fair Value Measurements	Fair Value Measurements The Company recognizes and discloses the fair value of its assets and liabilities using a hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to valuations based upon unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to valuations based upon unobservable inputs that are significant to the valuation (Level 3 measurements). Each level of input has different levels of subjectivity and the difficulty involved in determining fair value. Level 1 Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurable date. Level 2 Inputs, other than quoted prices included in Level 1, which are observable for the asset or liability through corroboration with market data at the measurement date. Level 3 Unobservable inputs that reflect management’s best estimate of what participants would use in pricing the asset or liability at the measurement date. The carrying amounts of the Company’s financial assets and liabilities, including cash, accounts payable and accrued expenses approximate fair value because of the short maturity of these instruments.
Revenue Recognition	Revenue Recognition The Company recognizes revenue under ASC 606, Revenue from Contracts with Customers (“ASC 606”). The core principle of the new revenue standard is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. The following five steps are applied to achieve that core principle: ● Step 1: Identify the contract with the customer ● Step 2: Identify the performance obligations in the contract ● Step 3: Determine the transaction price ● Step 4: Allocate the transaction price to the performance obligations in the contract ● Step 5: Recognize revenue when the Company satisfies a performance obligation In order to identify the performance obligations in a contract with a customer, a company must assess the promised goods or services in the contract and identify each promised good or service that is distinct. A performance obligation meets ASC 606’s definition of a “distinct” good or service (or bundle of goods or services) if both of the following criteria are met: The customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer (i.e., the good or service is capable of being distinct), and the entity’s promise to transfer the good or service to the customer is separately identifiable from other promises in the contract (i.e., the promise to transfer the good or service is distinct within the context of the contract). If a good or service is not distinct, the good or service is combined with other promised goods or services until a bundle of goods or services is identified that is distinct. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. The consideration promised in a contract with a customer may include fixed amounts, variable amounts, or both. When determining the transaction price, an entity must consider the effects of all of the following: Variable consideration is included in the transaction price only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. The transaction price is allocated to each performance obligation on a relative standalone selling price basis. The transaction price allocated to each performance obligation is recognized when that performance obligation is satisfied, at a point in time or over time as appropriate. The Company adopted ASC 606 as of January 1, 2018, using the modified retrospective transition method for contracts as of the date of initial application. There was no cumulative impact on the Company’s retained earnings. During the period ended September 30, 2024, the Company’s main source of revenue was consulting and education services to numerous customers provided by and through BTA. The Company has determined that revenue should be recognized over time, as the service is provided. The Company considered the criteria in ASC 606 in reaching this determination, specifically: ● The customer receives and consumes the benefit provided by the Company’s performance as the Company performs. ● The Company’s performance enhances an asset controlled by the customer. ● The Company’s performance does not create an asset with alternative use, and the Company has an enforceable right to payment for performance completed to date. The consulting and education services performed during the period ended September 30, 2024, meet more than one of the criteria above.
Share-based Compensation	Share-based Compensation In accordance with ASC No. 718, Compensation-Stock Compensation, the Company measures the compensation costs of share-based compensation arrangements based on the grant date fair value of granted instruments and recognizes the costs in condensed financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options. On January 1, 2019, the Company adopted ASC No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting , The Company accounts for its share-based compensation using the Black-Scholes model to estimate the fair value of stock option awards. Using this model, fair value is calculated based on assumptions with respect to the (i) expected volatility of the Company’s common stock price, (ii) expected life of the award, which for options is the time over which employees and non- employees are expected to hold their options prior to exercise, and (iii) risk-free interest rate.
Net Loss per Common Share	Net Loss per Common Share The Company reports earnings per share (“EPS”) with a dual presentation of basic EPS and diluted EPS. Basic EPS is computed as net income divided by the weighted average of common shares for the period. Diluted EPS reflects the potential dilution that could occur from common shares issued through stock options, or warrants. For the three and nine month periods ended September 30, 2024, and 2023, the Company had no potentially dilutive common stock equivalents. Therefore, the basic EPS and diluted EPS are the same.

WARRANTS FOR COMMON STOCK (Tabl

WARRANTS FOR COMMON STOCK (Tables)	9 Months Ended
	Sep. 30, 2024
Warrants For Common Stock
SCHEDULE OF OUTSTANDING WARRANTS TO PURCHASE SHARES OF COMMON STOCK	As of September 30, 2024, outstanding warrants to purchase shares of the Company’s common stock were as follows: SCHEDULE OF OUTSTANDING WARRANTS TO PURCHASE SHARES OF COMMON STOCK Issuance Date Exercisable for Expiration Date Exercise Price Number of Shares Outstanding Under Warrants February 2020 Common Shares February 6, 2030 $ 0.01 10,000 February 2020 Common Shares February 12, 2030 $ 0.01 2,500 February 2020 Common Shares February 19, 2030 $ 0.01 10,000 April 2020 Common Shares April 20, 2030 $ 0.01 22,500 June 2020 Common Shares June 9, 2030 $ 0.01 5,000 March 2021 Common Shares February 28, 2026 $ 0.50 362,500 January 2022 Common Shares January 12, 2025 $ 5.25 500,000 February 2022 Common Shares February 24, 2025 $ 5.25 200,000 April 2022 Common Shares April 7, 2025 $ 5.25 146,667 May 2022 Common Stock May 3, 2025 $ 5.25 750,000 March 2023 Common Stock March 8, 2028 $ 0.00001 474,780 March 2023 Common Stock March 13, 2028 $ 0.00001 7,000,000 April 2023 Common Stock April 14. 2028 $ 0.00001 1,000,000 May 2023 Common Stock May 12, 2028 $ 0.00001 1,500,000 June 2023 Common Stock June 23, 2028 $ 0.00001 1,500,000 November 2023 Common Stock November 13, 2028 $ 0.00001 10,000,000 April 2024 Common Stock April 12, 2029 $ 0.00001 5,000,000 May 2024 Common Stock May 31, 2029 $ 0.00001 5,000,000

SUMMARY OF STOCK OPTIONS (Table

SUMMARY OF STOCK OPTIONS (Tables)	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF STOCK OPTION ACTIVITY	SCHEDULE OF STOCK OPTION ACTIVITY Weighted Average Weighted Remaining Average Contractual Aggregate Number of Shares Exercise Price Term (years) Intrinsic Value Options outstanding, on December 31, 2023 2,281,429 $ 2.26 2.25 - Options granted - - - - Options canceled - - - - Options exercised - - - - Options outstanding, on September 30, 2024 2,281,429 $ 2.26 1.75 $ - Vested and exercisable 2,281,429 $ 2.26 1.75 $ -

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Accounting Policies [Abstract]
Cash	$ 6,662		$ 6,662
Net loss	102,145	$ 358,845	3,333,613	$ 3,922,996
Working capital deficit			6,027,288
Accumulated deficit	$ 47,739,745		$ 47,739,745		$ 44,446,603

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended
	Apr. 08, 2021	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Goodwill gross amount		$ 1,349,457		$ 1,349,457
Goodwill amount		746,368		746,368		$ 740,469
Remaining goodwill amount		650,000		650,000
Amortizable intangibles amortized				54,166
Amortization expense			$ 10,833	$ 21,666	$ 32,499
Blockchain Training Alliance, Inc. [Member] | Stock purchase agreement [Member]
Restructuring Cost and Reserve [Line Items]
Payments to acquire business	$ 600,000
Aggregate shares of common stock	201,439
Aggregate shares of common stock value	$ 604,317
Cash acquired from acquisition	4,860
Blockchain Training Alliance, Inc. [Member] | Stock purchase agreement [Member] | Promissory Note [Member]
Restructuring Cost and Reserve [Line Items]
Debt instrument principal amount	$ 150,000
Debt instrument interest rate	1%

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)

9 Months Ended

Aug. 28, 2024

Jul. 22, 2024

Jun. 24, 2024

Jun. 07, 2024

May 20, 2024

May 01, 2024

Apr. 12, 2024

Feb. 29, 2024

Feb. 23, 2024

Jan. 14, 2024

Nov. 13, 2023

Jun. 23, 2023

Mar. 02, 2023

Feb. 02, 2023

Jan. 10, 2023

Sep. 30, 2022

Jul. 27, 2022

May 03, 2022

Apr. 07, 2022

Jun. 10, 2020

Jan. 02, 2019

Sep. 30, 2024

Sep. 30, 2023

Dec. 31, 2018

Apr. 03, 2018

Debt Instrument [Line Items]

Purchase price

$ 757,554

$ 844,146

Net proceeds from note

571,936

Diagonal Notes [Member]

Debt Instrument [Line Items]

Diagonal settlement amount

$ 126,500

AJB Capital Investments LLC [Member]

Debt Instrument [Line Items]

Principal amount

$ 120,000

$ 59,000

Principal amount

$ 185,555

AJB Capital Investments LLC [Member] | Convertible Promissory Note [Member]

Debt Instrument [Line Items]

Net proceeds from note

98,000

44,700

AJB Capital Investments LLC [Member] | February 23, 2024 AJB Note [Member]

Debt Instrument [Line Items]

Principal amount

53,000

AJB Capital Investments LLC [Member] | Second Amendment [Member]

Debt Instrument [Line Items]

Principal amount

$ 1,000

Debt Instrument, Unamortized Discount

3,666

AJB Capital Investments LLC [Member] | Promissory Note [Member]

Debt Instrument [Line Items]

Purchase price

$ 108,000

$ 47,200

AJB Capital Investments LLC [Member] | Maximum [Member]

Debt Instrument [Line Items]

Principal amount

$ 148,889

AJB Capital Investments LLC [Member] | Maximum [Member] | First Amendment [Member]

Debt Instrument [Line Items]

Principal amount

148,889

AJB Capital Investments LLC [Member] | Maximum [Member] | Second Amendment [Member]

Debt Instrument [Line Items]

Principal amount

185,555

AJB Capital Investments LLC [Member] | Minimum [Member]

Debt Instrument [Line Items]

Principal amount

$ 120,000

AJB Capital Investments LLC [Member] | Minimum [Member] | First Amendment [Member]

Debt Instrument [Line Items]

Principal amount

120,000

AJB Capital Investments LLC [Member] | Minimum [Member] | Second Amendment [Member]

Debt Instrument [Line Items]

Principal amount

$ 148,889

Loan Agreement [Member] | CoinTracking GmbH [Member]

Debt Instrument [Line Items]

Loans payable

$ 1,500,000

$ 1,500,000

Diagonal settlement amount

$ 1,200,000

Remaining balance

$ 300,000

Debt instrument maturity date

Mar. 31, 2023

Interest rate

3%

Interest expense for notes payable

470,157

$ 2,416,621

Loan Agreement [Member] | CoinTracking GmbH [Member] | Promissory Note One [Member]

Debt Instrument [Line Items]

Loans payable

300,000

Loan Agreement [Member] | CoinTracking GmbH [Member] | Promissory Note Two [Member]

Debt Instrument [Line Items]

Loans payable

700,000

Loan Agreement [Member] | CoinTracking GmbH [Member] | Promissory Note Three [Member]

Debt Instrument [Line Items]

Loans payable

$ 500,000

Loan Agreement [Member] | CoinTracking GmbH [Member] | Maximum [Member]

Debt Instrument [Line Items]

Principal amount

$ 3,000,000

2022 Small Business Administration Loan [Member]

Debt Instrument [Line Items]

Loans payable

$ 14,100

Interest rate

3.75%

Debt instrument, term

30 years

Balance remaining

12,802

Securities Purchase Agreement [Member] | Third Diagonal Note [Member]

Debt Instrument [Line Items]

Principal amount

$ 79,250

Debt instrument maturity date

Jan. 03, 2024

Interest rate

10%

Default interest rate

22%

Debt instrument convertible percentage of stockprice

65%

Debt instrument conversion terms description

The conversion of the Third Diagonal Note is subject to a beneficial ownership limitation of 4.99% of the number of shares of common stock outstanding immediately after giving effect to such conversion. Failure of the Company to convert the Third Diagonal Note and deliver the common stock when due will result in the Company paying Diagonal a monetary penalty for each day beyond such deadline.

Debt instrument payment term description

The Company may prepay the Third Diagonal Note in whole, however, if it does so between the issuance date and the date which is 60 days from the issuance date, the repayment percentage is 115%. If the Company prepays the Third Diagonal Note on or between the 61st day after issuance and the 90th day after issuance, the prepayment percentage is 120%. If the Company prepays the Third Diagonal Note on or between the 91st day after issuance and 180 days after issuance, the prepayment percentage is 125%. After such time, the Company can submit an optional prepayment notice to Diagonal, however the prepayment shall be subject to the agreement between the Company and Diagonal on the applicable prepayment percentage.

Debt instrument interest description

Upon an “Event of Default”, interest shall accrue at a default interest rate of 22%, and the Company may be obligated to pay to the Diagonal an amount equal to 150% of all amounts due and owing under the Third Diagonal Note.

Securities Purchase Agreement [Member] | Fourth Diagonal Note [Member]

Debt Instrument [Line Items]

Principal amount

$ 54,250

Debt instrument maturity date

Mar. 02, 2024

Interest rate

10%

Default interest rate

22%

Debt instrument convertible percentage of stockprice

65%

Debt instrument conversion terms description

The conversion of the Fourth Diagonal Note is subject to a beneficial ownership limitation of 4.99% of the number of shares of common stock outstanding immediately after giving effect to such conversion. Failure of the Company to convert the Note and deliver the common stock when due will result in the Company paying Diagonal a monetary penalty for each day beyond such deadline.

Debt instrument payment term description

The Company may prepay the Fourth Diagonal Note in whole, however, if it does so between the issuance date and the date which is 60 days from the issuance date, the repayment percentage is 115%. If the Company prepays the Fourth Diagonal Note on or between the 61st day after issuance and the 90th day after issuance, the prepayment percentage is 120%. If the Company prepays the Fourth Diagonal Note on or between the 91st day after issuance and 180 days after issuance, the prepayment percentage is 125%. After such time, the Company can submit an optional prepayment notice to Diagonal, however the prepayment shall be subject to the agreement between the Company and Diagonal on the applicable prepayment percentage.

Debt instrument interest description

Upon an “Event of Default”, interest shall accrue at a default interest rate of 22%, and the Company may be obligated to pay to the Diagonal an amount equal to 150% of all amounts due and owing under the Note.

Securities Purchase Agreement [Member] | Efrat Investments LLC [Member]

Debt Instrument [Line Items]

Principal amount

$ 220,000

20,091

Debt instrument maturity date

Sep. 07, 2022

Interest rate

10%

Purchase price

$ 198,000

Debt description

Upon an event of default under the April SPA or the Efrat Note, the Efrat Note will bear interest at 18%, Efrat may immediately accelerate the Efrat Note due date, Efrat may convert the amount outstanding under the Efrat Note into shares of Company common stock at a discount to the market price of the stock, and Efrat will be entitled to its costs of collection, among other penalties and remedies.

Securities Purchase Agreement [Member] | AJB Capital Investments LLC [Member]

Debt Instrument [Line Items]

Principal amount

$ 1,000,000

Debt instrument maturity date

Nov. 01, 2024

Nov. 03, 2022

Interest rate

12%

12%

10%

Purchase price

$ 900,000

Debt description

Upon an event of default under the May AJB SPA or May AJB Note, the May AJB Note will bear interest at 18%, AJB may immediately accelerate the May AJB Note due date, AJB may convert the amount outstanding under the May AJB Note into shares of Company common stock at a discount to the market price of the stock, and AJB will be entitled to its costs of collection, among other penalties and remedies.

Debt instrument principal amount

$ 750,000

Purchase price

$ 138,125

Debt interest rate

18%

18%

Securities Purchase Agreement [Member] | AJB Capital Investments LLC [Member] | May 2022 AJB Note [Member]

Debt Instrument [Line Items]

Principal amount

1,016,547

Securities Purchase Agreement [Member] | AJB Capital Investments LLC [Member] | June 2023 AJB Note [Member]

Debt Instrument [Line Items]

Principal amount

$ 550,000

Debt instrument maturity date

Jan. 23, 2024

Interest rate

12%

Purchase price

$ 500,000

Purchase price

$ 487,500

Default interest rate

10%

Debt instrument interest description

Upon an event of default under the AJB SPA or AJB June Note, the AJB June Note will bear interest at 18%; AJB may immediately accelerate the AJB June Note due date; AJB may convert the amount outstanding under the AJB June Note into shares of Company common stock at a discount to the market price of the stock; and AJB will be entitled to its costs of collection, among other penalties and remedies.

Securities Purchase Agreement [Member] | AJB Capital Investments LLC [Member] | November 2023 AJB Note [Member]

Debt Instrument [Line Items]

Principal amount

$ 500,000

544,384

Debt instrument maturity date

May 10, 2024

Interest rate

12%

Purchase price

$ 425,000

Net proceeds from note

$ 405,000

Debt interest rate

18%

Securities Purchase Agreement [Member] | AJB Capital Investments LLC [Member] | January 2024 AJB Note [Member]

Debt Instrument [Line Items]

Principal amount

$ 50,000

50,000

Debt instrument maturity date

Jul. 30, 2024

Purchase price

$ 42,500

Net proceeds from note

$ 40,000

Debt interest rate

18%

Securities Purchase Agreement [Member] | AJB Capital Investments LLC [Member] | February 23, 2024 AJB Note [Member]

Debt Instrument [Line Items]

Principal amount

$ 53,000

Debt instrument maturity date

Aug. 20, 2024

Purchase price

$ 45,050

Net proceeds from note

$ 40,050

Debt interest rate

18%

Securities Purchase Agreement [Member] | AJB Capital Investments LLC [Member] | February 29, 2024 AJB Note [Member]

Debt Instrument [Line Items]

Principal amount

$ 159,000

159,000

Debt instrument maturity date

Aug. 29, 2024

Purchase price

$ 135,000

Net proceeds from note

$ 130,000

Debt interest rate

18%

Securities Purchase Agreement [Member] | AJB Capital Investments LLC [Member] | April 2024 AJB Note [Member]

Debt Instrument [Line Items]

Principal amount

120,000

Purchase price

$ 108,000

Securities Purchase Agreement [Member] | AJB Capital Investments LLC [Member] | June 7, 2024 AJB Note [Member]

Debt Instrument [Line Items]

Debt instrument maturity date

Dec. 01, 2024

Interest rate

12%

Net proceeds from note

$ 55,000

Principal amount

$ 68,000

Purchase price

$ 61,200

Securities Purchase Agreement [Member] | AJB Capital Investments LLC [Member] | Promissory Note [Member]

Debt Instrument [Line Items]

Principal amount

$ 72,500

Purchase price

58,000

Net proceeds from note

$ 18,000

Securities Purchase Agreement [Member] | AJB Capital Investments LLC [Member] | AJB Note Two [Member]

Debt Instrument [Line Items]

Debt instrument maturity date

Dec. 18, 2024

Securities Purchase Agreement [Member] | AJB Capital Investments LLC [Member] | Maximum [Member]

Debt Instrument [Line Items]

Interest rate

18%

18%

Securities Purchase Agreement [Member] | AJB Capital Investments LLC [Member] | Maximum [Member] | June 2023 AJB Note [Member]

Debt Instrument [Line Items]

Other general corporate cost

$ 200,000

Securities Purchase Agreement [Member] | Coventry Enterprises, LLC [Member] | Unsecured Convertible Promissory Note [Member]

Debt Instrument [Line Items]

Principal amount

$ 200,000

Debt instrument maturity date

Jul. 15, 2023

Interest rate

10%

Debt description

If an Event of Default (as defined in the Note) occurs, consistent with the terms of the Note, the Note will become convertible, in whole or in part, into shares of the Company’s common stock at Coventry’s option, subject to a 4.99% beneficial ownership limitation (which may be increased up to 9.99% by Coventry). The per share conversion price is 90% of the lowest volume-weighted average trading price during the 20-trading day period before conversion.

Original issue discount

$ 40,000

Restricted common shares

25,000

Deemed earned

$ 20,000

Debt monthy payments

$ 31,428.57

Pecentage of unpaid guaranteed interest

18%

Securities Purchase Agreement [Member] | Fast Capital LLC [Member] | Convertible Promissory Note [Member]

Debt Instrument [Line Items]

Principal amount

$ 115,000

416

Debt instrument maturity date

Jan. 30, 2024

Interest rate

10%

Original issue discount

$ 10,000

Default interest rate

24%

Debt instrument convertible percentage of stockprice

60%

Debt instrument payment term description

For the first six months, the Company has the right to prepay principal and accrued interest due under the Fast Capital Note at a premium of between 15% and 40% depending on when it is repaid. The Fast Capital Note may not be prepaid after the 180th day of its issuance.

Net proceeds from note

$ 105,000

Securities Purchase Agreement [Member] | AJB June Note [Member] | June 2023 AJB Note [Member]

Debt Instrument [Line Items]

Principal amount

$ 447,735

CONVERTIBLE NOTES (Details Narr

CONVERTIBLE NOTES (Details Narrative) - USD ($)	1 Months Ended			9 Months Ended
	Jun. 30, 2020	Apr. 30, 2020	Feb. 29, 2020	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Short-Term Debt [Line Items]
Convertible notes				$ 125,000		$ 125,000
Convertible Notes [Member]
Short-Term Debt [Line Items]
Interest expense				$ 4,688	$ 4,688
Convertible Notes [Member] | Accredited Investors [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount	$ 5,000
Debt instrument maturity date	mature in June 2025
Debt instrument, interest rate, stated percentage	5%
Debt conversion, converted instrument, rate	50%
Convertible Notes [Member] | Three Accredited Investors [Member] | Three Convertible Notes [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount		$ 22,500	$ 22,500
Debt instrument maturity date		mature in April 2025	mature in February 2025
Debt instrument, interest rate, stated percentage		5%	5%
Debt conversion, converted instrument, rate		50%	50%

SCHEDULE OF OUTSTANDING WARRANT

SCHEDULE OF OUTSTANDING WARRANTS TO PURCHASE SHARES OF COMMON STOCK (Details)	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Warrant One [Member]
Issuance Date	February 2020
Exercisable for shares	Common Shares
Expiration Date	Feb. 06, 2030
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.01
Number of shares outstanding under warrants | shares	10,000
Warrant Two [Member]
Issuance Date	February 2020
Exercisable for shares	Common Shares
Expiration Date	Feb. 12, 2030
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.01
Number of shares outstanding under warrants | shares	2,500
Warrant Three [Member]
Issuance Date	February 2020
Exercisable for shares	Common Shares
Expiration Date	Feb. 19, 2030
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.01
Number of shares outstanding under warrants | shares	10,000
Warrant Four [Member]
Issuance Date	April 2020
Exercisable for shares	Common Shares
Expiration Date	Apr. 20, 2030
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.01
Number of shares outstanding under warrants | shares	22,500
Warrant Five [Member]
Issuance Date	June 2020
Exercisable for shares	Common Shares
Expiration Date	Jun. 09, 2030
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.01
Number of shares outstanding under warrants | shares	5,000
Warrant Six [Member]
Issuance Date	March 2021
Exercisable for shares	Common Shares
Expiration Date	Feb. 28, 2026
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.50
Number of shares outstanding under warrants | shares	362,500
Warrant Seven [Member]
Issuance Date	January 2022
Exercisable for shares	Common Shares
Expiration Date	Jan. 12, 2025
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 5.25
Number of shares outstanding under warrants | shares	500,000
Warrant Eight [Member]
Issuance Date	February 2022
Exercisable for shares	Common Shares
Expiration Date	Feb. 24, 2025
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 5.25
Number of shares outstanding under warrants | shares	200,000
Warrant Nine [Member]
Issuance Date	April 2022
Exercisable for shares	Common Shares
Expiration Date	Apr. 07, 2025
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 5.25
Number of shares outstanding under warrants | shares	146,667
Warrant Ten [Member]
Issuance Date	May 2022
Exercisable for shares	Common Stock
Expiration Date	May 03, 2025
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 5.25
Number of shares outstanding under warrants | shares	750,000
Warrant Eleven [Member]
Issuance Date	March 2023
Exercisable for shares	Common Stock
Expiration Date	Mar. 08, 2028
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.00001
Number of shares outstanding under warrants | shares	474,780
Warrant Twelve [Member]
Issuance Date	March 2023
Exercisable for shares	Common Stock
Expiration Date	Mar. 13, 2028
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.00001
Number of shares outstanding under warrants | shares	7,000,000
Warrant Thirteen [Member]
Issuance Date	April 2023
Exercisable for shares	Common Stock
Expiration Date	Apr. 14, 2028
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.00001
Number of shares outstanding under warrants | shares	1,000,000
Warrant Fourteen [Member]
Issuance Date	May 2023
Exercisable for shares	Common Stock
Expiration Date	May 12, 2028
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.00001
Number of shares outstanding under warrants | shares	1,500,000
Warrant Fifteen [Member]
Issuance Date	June 2023
Exercisable for shares	Common Stock
Expiration Date	Jun. 23, 2028
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.00001
Number of shares outstanding under warrants | shares	1,500,000
Warrant Sixteen [Member]
Issuance Date	November 2023
Exercisable for shares	Common Stock
Expiration Date	Nov. 13, 2028
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.00001
Number of shares outstanding under warrants | shares	10,000,000
Warrant Seventeen [Member]
Issuance Date	April 2024
Exercisable for shares	Common Stock
Expiration Date	Apr. 12, 2029
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.00001
Number of shares outstanding under warrants | shares	5,000,000
Warrant Eighteen [Member]
Issuance Date	May 2024
Exercisable for shares	Common Stock
Expiration Date	May 31, 2029
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.00001
Number of shares outstanding under warrants | shares	5,000,000

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Number of options outstanding, Beginning balance	2,281,429
Weighted average exercise price, options outstanding, beginning balance	$ 2.26
Weighted Average Remaining Contractual Term (Years)	1 year 9 months	2 years 3 months
Aggregate intrinsic value, options outstanding, beginning balance
Number of options outstanding, options granted
Weighted average exercise price, options granted
Number of options outstanding, Options canceled
Weighted average exercise price, options canceled
Number of options outstanding, Options exercised
Weighted average exercise price, options exercised
Number of options vested and outstanding, Ending balance	2,281,429	2,281,429
Weighted average exercise price, options outstanding, ending balance	$ 2.26	$ 2.26
Aggregate intrinsic value, options outstanding, ending balance
Number of options outstanding, vested and exercisable	2,281,429
Weighted average exercise price, options vested and exercisable	$ 2.26
Weighted average remaining contractual term years, Vested and exercisable	1 year 9 months
Aggregate intrinsic value, options vested and exercisable

SUMMARY OF STOCK OPTIONS (Detai

SUMMARY OF STOCK OPTIONS (Details Narrative) - USD ($)		9 Months Ended
	Jul. 21, 2017	Sep. 30, 2024	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share based compensation		$ 1,243,502	$ 620,298
Number of options exercised
Unrecognized compensation costs		$ 0
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share based compensation		$ 0
Number of options exercised		0
2017 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock option award vesting, description	Options granted generally vest over eighteen to thirty-six months
2017 Equity Incentive Plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock option award vesting period	10 years
2017 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, capital shares reserved for future issuance	5,000,000	2,281,429
Common stock, capital shares remaining reserved for future issuance		2,718,571
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock option granted		0
Share based compensation		$ 0

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Facility rent expense	$ 0	$ 0

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)							9 Months Ended
	Nov. 08, 2024	Oct. 21, 2024	Aug. 28, 2024	Jul. 22, 2024	Jun. 24, 2024	May 03, 2022	Sep. 30, 2024	Sep. 30, 2023	Oct. 14, 2024
Subsequent Event [Line Items]
Net proceeds from note							$ 571,936
AJB Capital Investments LLC [Member]
Subsequent Event [Line Items]
Principal amount			$ 120,000	$ 59,000
AJB Capital Investments LLC [Member] | Securities Purchase Agreement [Member]
Subsequent Event [Line Items]
Principal amount						$ 1,000,000
Debt conversion, converted instrument, amount						750,000
Purchase price						$ 900,000
Interest rate			12%	12%		10%
Debt interest rate			18%	18%
AJB Capital Investments LLC [Member] | Promissory Note [Member]
Subsequent Event [Line Items]
Purchase price			$ 108,000	$ 47,200
AJB Capital Investments LLC [Member] | Promissory Note [Member] | Securities Purchase Agreement [Member]
Subsequent Event [Line Items]
Principal amount					$ 72,500
Purchase price					58,000
Net proceeds from note					$ 18,000
AJB Capital Investments LLC [Member] | Convertible Promissory Note [Member]
Subsequent Event [Line Items]
Net proceeds from note			$ 98,000	$ 44,700
Subsequent Event [Member]
Subsequent Event [Line Items]
Principal amount									$ 20,091
Accrued interest									$ 48,968
Debt conversion, converted instrument, amount		$ 57,710
Subsequent Event [Member] | AJB Capital Investments LLC [Member]
Subsequent Event [Line Items]
Principal amount	$ 33,000
Subsequent Event [Member] | AJB Capital Investments LLC [Member] | Securities Purchase Agreement [Member]
Subsequent Event [Line Items]
Interest rate	12%
Debt interest rate	18%
Subsequent Event [Member] | AJB Capital Investments LLC [Member] | Promissory Note [Member]
Subsequent Event [Line Items]
Purchase price	$ 29,700
Subsequent Event [Member] | AJB Capital Investments LLC [Member] | Convertible Promissory Note [Member]
Subsequent Event [Line Items]
Net proceeds from note	$ 24,700
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Debt instrument, convertible, conversion price		$ 0.00058							$ 0
Debt conversion, converted instrument, shares issued		99,500,000