Electromedical (EMED) 10-Q/A 23 Nov 22 2022 Q3 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2022	Nov. 11, 2022
Document and Entity Information [Abstract]
Document Type	10-Q/A
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2022
Entity File Number	000-56192
Entity Registrant Name	Electromedical Technologies, Inc
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	82-2619815
Entity Address, Address Line One	16561 N. 92nd Street
Entity Address, Address Line Two	Ste. 101
Entity Address, City or Town	Scottsdale
Entity Address State Or Province	AZ
Entity Address, Postal Zip Code	85260
City Area Code	888
Local Phone Number	880-7888
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		172,884,530
Entity Central Index Key	0001715819
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Amendment Flag	false

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 458,915	$ 383,170
Accounts receivable	16,681	35,085
Inventories	117,550	218,510
Prepaid expenses and other current assets	101,194	38,002
Total current assets	694,340	674,767
Property and equipment, net	710,938	727,344
Total assets	1,405,278	1,402,111
Current liabilities:
Accounts payable	277,085	214,785
Credit cards payable	43,031	11,283
Accrued expenses and other current liabilities	717,628	317,037
Customer deposits	25,840	0
Convertible promissory notes, net of discount of $592,869 and $723,166, respectively	1,384,327	811,687
Related party notes payable	0	57,875
Long term debt, current portion	31,119	29,502
Total current liabilities	2,479,030	1,442,169
Long-term liabilities:
Bank debt, net of current portion	497,079	518,849
Government debt, net of current portion	153,882	154,429
Other liabilities	11,045	9,167
Total liabilities	3,141,036	2,124,614
Commitments and contingencies (Note 9)
Stockholders' deficit
Common stock, $.00001 par value, 999,000,000 and 250,000,000 shares authorized; 157,950,530 and 87,725,842 shares outstanding at September 30, 2022 and December 31, 2021, respectively	1,577	876
Additional paid-in-capital	21,867,892	20,804,333
Accumulated deficit	(23,970,227)	(21,882,712)
Total stockholders' deficit	(1,735,758)	(722,503)
Total liabilities and stockholders' deficit	1,405,278	1,402,111
Series A Preferred Stock
Stockholders' deficit
Preferred Stock	365,000	355,000
Series B Preferred Stock
Stockholders' deficit
Preferred Stock

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Discount on convertible promissory notes	$ 592,869	$ 723,166
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	999,000,000	250,000,000
Common stock, shares outstanding	157,950,530	87,725,842
Series A Preferred Stock
Preferred Stock, par value	$ 0.00001	$ 0.00001
Preferred Stock, shares authorized	1,000,000	1,000,000
Preferred Stock, shares outstanding	1,000,000	500,000
Series B Preferred Stock
Preferred Stock, par value	$ 0.00001	$ 0.00001
Preferred Stock, shares authorized	1	1
Preferred Stock, shares outstanding	0	0

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
STATEMENTS OF OPERATIONS
Net sales	$ 279,551	$ 301,157	$ 726,696	$ 670,551
Cost of sales	58,008	66,733	170,984	158,065
Gross profit	221,543	234,424	555,712	512,486
Selling, general and administrative expenses	558,919	454,997	1,901,908	2,822,251
Loss from operations	(337,376)	(220,573)	(1,346,196)	(2,309,765)
Other income (expense)
Interest expense	(160,570)	(1,105,069)	(510,417)	(2,937,851)
Change in fair market value of derivative liabilities		(1,974,164)		(1,436,756)
Other income (expense)				(432)
Forgiveness of debt				50,082
Loss on extinguishment of debt	(460,000)		(781,800)
Total other expense	(620,570)	(3,079,233)	(1,292,217)	(4,324,957)
Net loss	(957,946)	(3,299,806)	(2,638,413)	(6,634,722)
Deemed dividend related to warrant resets	(19,780)	(8,396)	(83,161)	(3,748,695)
Net loss attributable to common stockholders	$ (977,726)	$ (3,308,202)	$ (2,721,574)	$ (10,383,417)
Weighted average shares outstanding - basic	146,993,139	54,356,854	119,799,025	39,670,934
Weighted average shares outstanding - diluted	146,993,139	54,356,854	119,799,025	39,670,934
Weighted average loss per share - basic	$ (0.01)	$ (0.06)	$ (0.02)	$ (0.26)
Weighted average loss per share - diluted	$ (0.01)	$ (0.06)	$ (0.02)	$ (0.26)

STATEMENT OF CHANGES IN STOCKHO

STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Preferred Stock	Common Stock	Paid in Capital Cumulative Effect, Period of Adoption, Adjustment	Paid in Capital	Accumulated Deficit Cumulative Effect, Period of Adoption, Adjustment	Accumulated Deficit	Cumulative Effect, Period of Adoption, Adjustment	Total
Beginning balance at Dec. 31, 2020	$ 355,000	$ 269		$ 7,957,860		$ (9,631,732)		$ (1,318,603)
Beginning balance (in shares) at Dec. 31, 2020	500,000	27,175,800
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for consulting services		$ 11		693,815				693,826
Shares issued for consulting services (in shares)		1,084,120
Warrants issued in conjunction with convertible promissory notes				420,096				420,096
Warrants reset in conjunction with convertible promissory notes				510,222		(510,222)
Convertible promissory note conversions		$ 10		380,093				380,103
Convertible promissory note conversions (In shares)		1,019,113
Stock-based compensation		$ 11		604,890				604,901
Stock-based compensation (in shares)		1,100,000
Net loss						(2,560,384)		(2,560,384)
Ending balance at Mar. 31, 2021	$ 355,000	$ 301		10,566,976		(12,702,338)		(1,780,061)
Ending balance (in shares) at Mar. 31, 2021	500,000	30,379,033
Beginning balance at Dec. 31, 2020	$ 355,000	$ 269		7,957,860		(9,631,732)		(1,318,603)
Beginning balance (in shares) at Dec. 31, 2020	500,000	27,175,800
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss								(6,634,722)
Ending balance at Sep. 30, 2021	$ 355,000	$ 747		17,828,794		(20,015,149)		(1,830,608)
Ending balance (in shares) at Sep. 30, 2021	500,000	74,926,711
Beginning balance at Mar. 31, 2021	$ 355,000	$ 301		10,566,976		(12,702,338)		(1,780,061)
Beginning balance (in shares) at Mar. 31, 2021	500,000	30,379,033
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for consulting services		$ 13		110,387				110,400
Shares issued for consulting services (in shares)		1,250,000
Warrants reset in conjunction with convertible promissory notes				3,230,077		(3,230,077)
Convertible promissory note conversions		$ 122		974,192				974,314
Convertible promissory note conversions (In shares)		12,161,575
Net loss						(774,532)		(774,532)
Ending balance at Jun. 30, 2021	$ 355,000	$ 436		14,881,632		(16,706,947)		(1,469,879)
Ending balance (in shares) at Jun. 30, 2021	500,000	43,790,608
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Warrants reset in conjunction with convertible promissory notes				8,396		(8,396)
Convertible promissory note conversions		$ 301		2,938,776				2,939,077
Convertible promissory note conversions (In shares)		30,136,103
Shares issued in conjunction with warrant cancellation		$ 10		(10)
Shares issued in conjunction with warrant cancellation (in shares)		1,000,000
Net loss						(3,299,806)		(3,299,806)
Ending balance at Sep. 30, 2021	$ 355,000	$ 747		17,828,794		(20,015,149)		(1,830,608)
Ending balance (in shares) at Sep. 30, 2021	500,000	74,926,711
Beginning balance at Dec. 31, 2021	$ 355,000	$ 876		20,804,333		(21,882,712)		(722,503)
Beginning balance (in shares) at Dec. 31, 2021	500,000	87,725,842
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for consulting services		$ 106		356,794				356,900
Shares issued for consulting services (in shares)		10,600,000
Warrants issued in conjunction with convertible promissory notes				142,996				142,996
Warrants reset in conjunction with convertible promissory notes				63,381		(63,381)
Cashless warrant exercises		$ 51		(51)
Cashless warrant exercises (in shares)		5,129,725
Issuance of common stock for cash		$ 15		42,751				42,766
Issuance of common stock for cash (in shares)		1,500,000
Stock-based compensation				4,703				4,703
Net loss						(1,144,536)		(1,144,536)
Ending balance at Mar. 31, 2022	$ 355,000	$ 1,048	$ (1,013,414)	20,401,493	$ 634,059	(22,456,570)	$ (379,355)	(1,699,029)
Ending balance (in shares) at Mar. 31, 2022	500,000	104,955,567
Beginning balance at Dec. 31, 2021	$ 355,000	$ 876		20,804,333		(21,882,712)		(722,503)
Beginning balance (in shares) at Dec. 31, 2021	500,000	87,725,842
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss								(2,638,413)
Ending balance at Sep. 30, 2022	$ 365,000	$ 1,577		21,867,892		(23,970,227)		(1,735,758)
Ending balance (in shares) at Sep. 30, 2022	1,000,000	157,950,530
Beginning balance at Mar. 31, 2022	$ 355,000	$ 1,048	$ (1,013,414)	20,401,493	$ 634,059	(22,456,570)	$ (379,355)	(1,699,029)
Beginning balance (in shares) at Mar. 31, 2022	500,000	104,955,567
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for consulting services		$ 30		44,970				45,000
Shares issued for consulting services (in shares)		3,000,000
Cashless warrant exercises		$ 35		(35)
Cashless warrant exercises (in shares)		3,550,162
Convertible promissory notes payable settlement		$ 267		668,103				668,370
Convertible promissory notes payable settlement (in shares)		26,734,801
Warrants issued in conjunction with debt extinguishment				65,000				65,000
Shares issued in conjunction with forbearance of convertible promissory notes		$ 40		142,760				142,800
Shares issued in conjunction with forbearance of convertible promissory notes (in shares)		4,000,000
Net loss						(535,931)		(535,931)
Ending balance at Jun. 30, 2022	$ 355,000	$ 1,420		21,322,291		(22,992,501)		(1,313,790)
Ending balance (in shares) at Jun. 30, 2022	500,000	142,240,530
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for consulting services		$ 68		67,932				68,000
Shares issued for consulting services (in shares)		6,800,000
Warrants issued in conjunction with convertible promissory notes				302,978				302,978
Warrants reset in conjunction with convertible promissory notes				19,780		(19,780)
Cashless warrant exercises		$ 27		(27)
Cashless warrant exercises (in shares)		2,710,000
Convertible promissory note conversions		$ 62		154,938				155,000
Convertible promissory note conversions (In shares)		6,200,000
Stock-based compensation	$ 10,000							10,000
Stock-based compensation (in shares)	500,000
Net loss						(957,946)		(957,946)
Ending balance at Sep. 30, 2022	$ 365,000	$ 1,577		$ 21,867,892		$ (23,970,227)		$ (1,735,758)
Ending balance (in shares) at Sep. 30, 2022	1,000,000	157,950,530

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net loss	$ (2,638,413)	$ (6,634,722)
Adjustments to reconcile net loss to net cash used in operating activities:
Provision for allowance for doubtful accounts		3,495
Stock-based compensation expense	484,603	1,409,127
Depreciation and amortization	16,406	16,406
Forgiveness of debt		(49,783)
Loss on extinguishment of debt	781,800
Amortization of debt discount and day one derivative loss and warrant expense	367,257	2,785,844
Change in fair value of derivative liabilities- convertible promissory notes		1,436,756
Change in operating assets and liabilities:
Other		2,839
Accounts receivable	18,404	(16,732)
Inventories	100,960	(151,194)
Prepaid expenses and other current assets	(63,192)	261,924
Other assets		7,000
Accounts payable	62,300	(11,350)
Credit cards payable	31,748	(8,941)
Accrued expenses and other current liabilities	70,171	75,083
Customer deposits	25,840	(26,384)
Other liabilities	1,878	(5,441)
Net cash used in operating activities	(740,238)	(906,073)
Cash flows from financing activities:
Repayments on bank debt	(20,700)	(19,684)
Related party notes payable-net	(57,875)	(99,000)
Issuance of convertible promissory notes	1,545,140	937,500
Repayments on convertible promissory notes	(693,348)
Repayments on notes payable		(12,846)
Issuance of common stock for cash - net	42,766
Net cash provided by financing activities	815,983	805,970
Net (decrease) increase in cash and cash equivalents	75,745	(100,103)
Cash and cash equivalents, beginning of period	264,913	383,170
Cash and cash equivalents, end of period	458,915	164,810
Cash paid during the period for:
Interest	89,079	29,625
Income taxes	0	0
Non-cash investing and financing activities:
January 1, 2022 adoption of ASU2020-06	379,355
Warrants, common stock and beneficial conversion feature issued in conjunction with convertible promissory notes	653,774	420,096
Derivative liabilities issued in conjunction with convertible promissory notes		1,197,607
Conversion of convertible promissory notes, derivative liabilities and accrued interest into shares of common stock	$ 823,370	$ 4,290,655

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	9 Months Ended
	Sep. 30, 2022
ORGANIZATION AND NATURE OF BUSINESS
ORGANIZATION AND NATURE OF BUSINESS	NOTE 1. ​ ElectroMedical Technologies, LLC (the “Company”), was formed in November 2010 as an Arizona limited liability company. In August 2017, the Company converted to a Delaware C Corporation under Electromedical Technologies, Inc. The Company is a bioelectronic engineering company with medical device certifications in the United States (FDA) and Mexico (Cofepris). The Company engineers simple-to-use portable bioelectronics devices, which provide fast and long -lasting pain relief across a broad range of ailments.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. ​ Accounting Method The accompanying unaudited financial statements of Electromedical Technologies, Inc. have been prepared in accordance with Accounting Principles Generally Accepted in the United States of America (“GAAP”) for interim financial information and in accordance with Rule 8-03 of Regulation S-X. Certain information and disclosures normally included in the annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, all adjustments, consisting of normal recurring adjustments considered necessary for a fair presentation, have been included. These interim financial statements should be read in conjunction with the audited annual financial statements of the Company as of and for the year ended December 31, 2021. The results of operations for the nine months ended September 30, 2022 are not necessarily indicative of the results that may be expected for the full year. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of certain assets and liabilities, certain disclosures at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates affecting the financial statements have been prepared on the basis of the most current and best available information. However, actual results from the resolution of such estimates and assumptions may vary from those used in the preparation of the financial statements. Going Concern Since inception, the Company has incurred approximately $20.2 million of accumulated net losses. In addition, during the nine months ended September 30, 2022, the Company used $740,238 in operations, and as of September 30, 2022, the Company had a working capital deficit of $1,784,690. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. The Company expects to obtain funding through additional debt and equity placement offerings until it consistently achieves positive cash flows from operations. If the Company is unable to obtain additional funding, it may not be able to meet all of its obligations as they come due for the next 12 months. The continuing viability of the entity and its ability to continue as a going concern is dependent upon the entity being successful in its continuing efforts in growing its revenue base and/or accessing additional sources of capital, and/or selling assets. As a result, there is significant uncertainty whether the Company will continue as a going concern and, therefore, whether it will realize its assets and settle its liabilities and commitments in the normal course of business and at the amounts stated in the financial statements. Accordingly, no adjustments have been made to the financial statements relating to the recoverability and classification of the asset carrying amounts or the amount and classification of liabilities that might be necessary should the entity not continue as a going concern. At this time, management is of the opinion that no asset is likely to be realized for an amount less than the amount at which it is recorded in the financial statements as of September 30, 2022. Revenue Recognition Revenues are recognized when performance obligations are satisfied through the transfer of promised goods to the Company’s customers. Control transfers upon shipment of product and when the title has been passed to the customers. This includes the transfer of legal title, physical possession, the risks and rewards of ownership, and customer acceptance. Revenue is recorded net of sales taxes collected from customers on behalf of taxing authorities, allowance for estimated returns, chargebacks, and markdowns based upon management’s estimates and the Company’s historical experience. The Company’s liability for sales return refunds is recognized within other current liabilities, and an asset for the value of inventory which is expected to be returned is recognized within other current assets on the balance sheets. The Company generally allows a 30 day right of return to its customers. As of both September 30, 2022 and December 31, 2021, the sales returns allowance was $6,990. Certain larger customers pay in advance for future shipments. These advance payments totaled $25,840 and $0 at September 30, 2022 and December 31, 2021, respectively, and are recorded as customer deposits in the accompanying balance sheets. Revenue related to these advance payments is recognized upon shipment to the distributor or the end-customer. At the completion of the initial three-year warranty, the Company sells extended warranties for periods ranging from one Financial Instruments and Concentrations of Business and Credit Risk The Company maintains cash balances that can, at times, exceed amounts insured by the Federal Deposit Insurance Corporation. The Company has not experienced any losses in these accounts and believes it is not exposed to any significant credit risk. The Company’s accounts receivable, which are unsecured, expose the Company to credit risks such as collectability and business risks such as customer concentrations. The Company mitigates credit risk by investigating the creditworthiness of all customers prior to establishing relationships with them, performing periodic review of the credit activities of those customers during the course of the business relationship, regularly analyzing the collectability of accounts receivables, and recording allowances for doubtful accounts when these receivables become uncollectible. The Company mitigates business risks by attempting to diversify its customer base. Significant customer sales greater than 10% as a percentage of total sales are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ THREE MONTHS ENDED SEPT 30, NINE MONTHS ENDED SEPT 30, ​ 2022 2021 2022 2021 Customer A 26.1 % 18.5 % 22.0 % 17.0 % Customer B 13.7 % 13.5 % 15.2 % 13.1 % Customer C ​ — ​ 18.3 % — ​ 12.8 % Customer D — ​ — ​ — ​ — ​ ​ Amounts due these customers totaled $13,718 and $13,300 at September 30, 2022 and December 31, 2021, respectively for commissions and reimbursements. Amounts due from these customers totaled $0 and $4,575 at September 30, 2022 and December 31, 2021, respectively. Customer deposits on hand from these customers totaled $25,840 and $0 at September 30, 2022 and December 31, 2021, respectively. The loss of these customers would have a significant impact on the operations and cash flows of the Company. The Company’s supplier concentrations expose the Company to business risks, which the Company mitigates by attempting to diversify its supply chain. Significant supplier purchases as a percentage of total inventory purchases are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ THREE MONTHS ENDED SEPT 30, NINE MONTHS ENDED SEPT 30, ​ ​ 2022 2021 ​ 2022 2021 Supplier A — ​ — ​ 45.8 % 95.9 % Supplier B 20.3 % 38.5 % 15.0 % — ​ Supplier C 64.2 % 61.5 % 23.8 % — ​ ​ There were no amounts outstanding due these suppliers at September 30, 2022 and December 31, 2021. The loss of key vendors may have a significant impact on the operations and cash flows of the Company. The estimated fair value of financial instruments has been determined using available market information and appropriate valuation methodologies. However, considerable judgment is often required to interpret market data used to develop the estimates of fair value. Accordingly, the estimates presented may not be indicative of the amounts the Company could realize in a current market exchange. The use of different market assumptions and/or estimation methodologies could have a material effect on the estimated fair value amounts. Inventories Inventories are stated at the lower of cost or market. Cost is determined based on the first-in, first-out cost flow assumption (“FIFO”) while market is determined based upon the estimated net realizable value less an allowance for selling and distribution expenses and a normal gross profit. The Company evaluates the need for inventory reserves associated with obsolete, slow moving, and non-sellable inventory by reviewing estimated net realizable values on a periodic basis. As of September 30, 2022 and December 31, 2021, the Company believes there are no excess and obsolete inventories and accordingly, did not record an inventory reserve. Inventories consist of purchased finished goods. Sales Taxes Sales taxes for the nine months ended September 30, 2022 and 2021, were recorded on a net basis. Included in accrued expenses at both September 30, 2022 and December 31, 2021 is approximately $61,000 related to sales taxes. Warranty The Company warranties the sale of most of its products and records an accrual for estimated future claims. The standard warranty is typically for a period of three years. Such accruals are based upon historical experience and management’s estimate of the level of future claims. The Company recorded a liability as of September 30, 2022 and December 31,2021 of $13,109 and $14,828, respectively. The expense is included in cost of sales in the statements of operations and within accrued expenses on the accompanying balance sheets. Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of September 30, 2022 and December 31, 2021, diluted net loss per share is the same as basic net loss per share for each period. Conversion of outstanding warrants, stock options and convertible promissory notes at September 30, 2022 may result in an estimated 170.0 million additional shares of common stock outstanding. COVID-19 On January 30, 2020, the World Health Organization declared the COVID-19 outbreak a “Public Health Emergency of International Concern” and on March 11, 2020, declared it to be a pandemic. Actions taken around the world to help mitigate the spread of the COVID-19 include restrictions on travel, and quarantines in certain areas, and forced closures for certain types of public places and businesses. COVID-19, and actions taken to mitigate it, have had and are expected to continue to have an adverse impact on the economies and financial markets of many countries, including the geographical area in which the Company operates. While it is unknown how long these conditions will last and what the complete financial effect will be to the Company, COVID-19 has had an adverse effect on our business, including our supply chains and distribution systems. While we are taking diligent steps to mitigate disruptions to our supply chain, we are unable to predict the extent or nature of these impacts at this time to our future financial condition and results of operations. Recently Issued Accounting Pronouncements In August 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-06, Debt —Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”). This update simplifies the accounting for certain convertible instruments by removing the separation models for convertible debt with a cash conversion feature and for convertible instruments with a beneficial conversion feature. As a result, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. Additionally, this update amends the diluted earnings per share calculation for convertible instruments by requiring the use of the if-converted method. The treasury stock method is no longer available. Entities may adopt the requirements of ASU 2020-06 using either a full or modified retrospective approach, and it is effective for public businesses, excluding entities eligible to be smaller reporting companies, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. We adopted ASU 2020-06 on January 1, 2022 using the modified retrospective method of transition, which resulted in an increase in convertible promissory notes of $379,355, a decrease in additional paid-in capital of $1,013,414 and an increase to retained earnings of $634,059 as of January 1, 2022. See Note 4. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) Management does not believe that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company’s financial statement presentation or disclosures.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2022
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 3. Property and equipment consisted of the following as of: ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, December 31, ​ ​ 2022 ​ 2021 Building ​ $ 875,000 ​ $ 875,000 Furniture and equipment ​ 24,987 ​ 24,987 ​ ​ 899,987 ​ 899,987 Less: accumulated depreciation and amortization ​ (189,049) ​ (172,643) ​ ​ $ 710,938 ​ $ 727,344 ​ Depreciation and amortization expense related to property and equipment was $5,469 and $16,406 for both the three and nine -month periods ended September 30, 2022 and 2021, respectively. Depreciation and amortization are included in selling, general and administrative expenses on the accompanying statements of operations.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2022
NOTES PAYABLE
NOTES PAYABLE	NOTE 4. In April 2020, the Company received $39,500 in payroll protection program loans (“PPP”). These loans provide for certain funding based on previous employment which in part may be forgivable under certain conditions. No payment is due during the deferral period which ends the earlier of the date of SBA forgiveness or ten months after the last day of the covered period. The remaining portion needs to be repaid over two years and carries a 1% annual interest rate. These loans require no collateral nor personal guarantees. The loan was forgiven in its entirety in February 2021 and has been included in other income in the accompanying statement of operations. Related Party Notes Payable On December 1, 2021, the Company entered into a settlement agreement with the related party to repay the then remaining balance of $231,500 plus $18,370 in accrued interest. Under the terms of the agreement, the total is to be settled in cash of $125,620 divided into two payments and 2,000,000 shares of Company common stock at a conversion price of $0.062 per share. Cash payments totaling $158,875, were made in 2021, with the remaining principal balance of $57,875 paid in January 2022. Interest expense totaled $0 and $7,561 for the three months ended September 30, 2022 and 2021, respectively. Interest expense totaled $78 and $14,182 for the nine months ended September 30, 2022 and 2021, respectively. Convertible Promissory Notes We adopted ASU 2020-06 on January 1, 2022 using the modified retrospective method of transition. This resulted in an increase in convertible promissory notes of $379,355, by eliminating remaining debt discount related to beneficial conversion features on outstanding notes as of January 1, 2022. See Note 2. On September 3, 2021, the Company entered into a forbearance agreement with one of its lenders. As additional consideration for entering into the forbearance agreement, the Company has agreed to issue the lender the number of shares equal to $100,000 on January 15, 2022 at a 25% discount based upon the previous 15-day average closing price. Effective after January 15, 2022, if the Company enters into an agreement with a third-party investor for consideration per share less than the $0.50 fixed price per share of the notes, the Company agrees to amend and restate the notes to reduce the conversion price. On January 20, 2022, the conversion price was reset to $0.025 for the remaining outstanding notes. The terms of the forbearance agreement have been treated as a modification to the existing notes and are being amortized over the remaining term of the notes. Amortization of $80,000 related to the stock consideration has been recorded in 2021 as interest expense. On March 25, 2022, the Company amended the forbearance agreement. Under the amendment, the maturity dates of the outstanding notes were changed to October 1, 2022. In addition, the Company will issue 8,000,000 shares of its common stock at a fair market value of $0.0357 per share based on the quoted stock price as of the amendment date, 4,000,000 which is in lieu of the discounted shares equal to $100,000 stated in the original agreement. The Company will also make six monthly payments of $30,000. The Company made a good faith payment of $30,000 in February 2022 and its first payment under the amendment in March 2022. The terms of the forbearance agreement have been accounted for as an extinguishment of debt resulting in a loss of $205,600 which has been recorded as other expense in the accompanying statement of operations. In June 2022, the Company entered into a settlement agreement with the above lender to convert the outstanding convertible notes payable of $617,353 and accrued interest of $51,017 into 26,734,801 restricted shares of the Company’s common stock at a price of $0.025 per share as dictated by the terms of the notes. Under the terms of the settlement agreement, the number of shares of common stock to be issued under the earlier forbearance agreement was reduced to 4,000,000 and recorded as a reduction of $142,800 in the extinguishment of debt resulting in a total loss for the nine months ended September 30, 2022 of $62,800. If, upon the one-year anniversary of the effective date, the lender and its designees have beneficial ownership over the settlement payment shares, and the closing price of the Company’s common stock as reported on the OTC Markets is less than $0.025 per share, then for a period of thirty (30) days after the one-year anniversary, the lender and its designees shall have the right to elect, and the Company shall have the obligation, to issue additional shares to the lender and its designees. If, for a period of two years from the effective date, the Company issues, sells or grants any option to purchase, or sells or otherwise disposes of, or sells or issues any common stock or other securities convertible into, exercisable for, or otherwise entitle any person or entity the right to acquire, shares of Common Stock at an effective price per share less than $0.025 (such lower price a “Dilutive Issuance”), then the price per share used to calculate the settlement payment shares shall be reduced to the lower price. Convertible promissory notes issued to an investor in September 2022, resulted in a recalculation of the number of shares originally issued as the settlement payment. Additional shares totaling 17,823,171 are to be issued and have been accounted for as an extinguishment of debt resulting in a loss of $415,000 which has been recorded as other expense in the accompanying statement of operations and as an accrued expense in the accompanying balance sheet. In April 2022, the Company entered into an agreement with one of its lenders to push back the allowable conversion date of a convertible note payable totaling $500,000. In conjunction with the agreement, the Company issued the lender 2,500,000 warrants at an exercise price of $0.025 and with a 5-year During the nine months ended September 30, 2022, the Company issued convertible promissory notes to certain investors totaling $1,859,480 with net proceeds of $1,545,140. Original issue discount totaling $185,580, loan costs totaling $128,760 and the fair value of warrants issued or to be issued to third party advisors of $110,552 have been recorded as a discount on the notes. The notes accrue interest at 12% per annum and have initial conversion prices of $0.015-$0.025 subject to adjustment and mature nine months to one year from issuance. As additional consideration for the financings, the Company issued the lenders three three During the nine months ended September 30, 2022, lenders converted principal totaling $106,000 plus accrued interest into 6,200,000 shares of common stock. During the nine months ended September 30, 2022, the subsequent issuance of convertible promissory notes with certain terms and warrant exercises triggered a conversion price reset on the pre-existing convertible promissory notes to $0.015 per share. See Note 8. The aggregate of convertible promissory notes is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, Convertible promissory notes ​ 2022 ​ 2021 Principal balance ​ $ 1,977,196 ​ $ 1,534,853 Debt discount balance ​ (592,869) ​ (723,166) Net Notes balance ​ $ 1,384,327 ​ $ 811,687 ​ The Net Notes balance at September 30, 2022 is comprised of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Principal Debt Discount Net Pre 2020 ​ $ 50,000 ​ $ — ​ $ 50,000 October 2021 ​ ​ 101,475 ​ ​ — ​ ​ 101,475 February 2022 ​ ​ 307,500 ​ ​ (59,673) ​ ​ 247,827 March 2022 ​ ​ 307,500 ​ ​ (68,855) ​ ​ 238,645 July 2022 ​ ​ 138,721 ​ ​ (14,114) ​ ​ 124,607 August 2022 ​ ​ 176,000 ​ ​ (73,000) ​ ​ 103,000 September 2022 ​ ​ 896,000 ​ ​ (377,227) ​ ​ 518,773 ​ ​ $ 1,977,196 ​ $ (592,869) ​ $ 1,384,327 ​ The Net Notes balance at December 31, 2021 is comprised of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Principal Debt Discount Net Pre 2020 ​ $ 50,000 ​ $ — ​ $ 50,000 July 2020 ​ ​ 57,500 ​ ​ — ​ ​ 57,500 August 2020 ​ ​ 215,000 ​ ​ — ​ ​ 215,000 September 2020 ​ ​ 107,500 ​ ​ — ​ ​ 107,500 November 2020 ​ ​ 244,853 ​ ​ (20,000) ​ ​ 224,853 December 2020 ​ ​ 110,000 ​ ​ (15,000) ​ ​ 95,000 October 2021 ​ ​ 750,000 ​ ​ (688,166) ​ ​ 61,834 ​ ​ $ 1,534,853 ​ $ (723,166) ​ $ 811,687 ​

LONG-TERM DEBT

LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2022
LONG-TERM DEBT
LONG-TERM DEBT	NOTE 5. Government Debt In June 2020, the Company received a $150,000 economic injury disaster loan (“EIDL”). The loan accrues interest at a rate of 3.75% annually and is collateralized by all personal property and intangible assets of the Company. The loan has a 30-month moratorium on payments, after which monthly principal and interest payments of $731 will be made through the maturity date of June 2050. Bank Debt In September 2015, the Company entered into a credit agreement for a $700,000 term loan with a financial institution. Payment terms consist of monthly payments in arrears of $3,547 for the first year outstanding. The monthly payment then increases to $4,574 until the term loan matures on September 30, 2025, in which the remaining unpaid principal balance and accrued interest is due. The interest rate for the first year was 1.99% per annum and increased to 4.95% per annum for the remaining life of the term loan. The term loan is collateralized by a deed of trust in the office building. The proceeds were used to purchase a building for which the Company’s operations are located. The net principal balance outstanding on the term loan at September 30, 2022 and December 31, 2021 was $526,180 and $546,880, respectively. The term loan is personally guaranteed by the Company’s CEO. The long-term debt agreements do not contain any financial covenants.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 6. The Company repaid the remaining principal balance of $57,875 of its related party notes payable in January 2022. In June 2022, the Company entered into a one-year independent director agreement in conjunction with the appointment of a new member to its Board of Directors. The agreement requires the Company to issue the director $5,000 worth of registered shares for each month of service as compensation. Compensation expense totaling $20,000 has been accrued as of September 30, 2022. On November 2, 2022, the Company issued 1,658,999 shares as payment for the $20,000 in director compensation. The Company previously entered into a consulting agreement with this director for $60,000. During the nine months ended September 30, 2022, the Company settled the $60,000 liability by issuing 6,000,000 shares of its common stock. In addition, the Company issued the director 800,000 shares as payment for certain marketing funds advanced totaling $8,000. See Note 7. The Company paid the Company’s CEO a bonus of $91,099 and $61,930 during the nine months ended September 30, 2022 and 2021, respectively. During the nine months ended September 30, 2021, the Company also paid the Company’s CEO $20,978 towards the balance of the 2019 signing bonus. The Company repaid $99,000 during the nine months ended September 30, 2021 of related party notes payable. In February 2021, the Company issued 1,100,000 shares of common stock to the Company’s CEO as compensation at $0.5499 per share. See Note 7. In September 2022, the Company issued 500,000 shares of its Series A Preferred Stock to the Company’s CEO as compensation at $0.02 per share. See Note 7.

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	9 Months Ended
	Sep. 30, 2022
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 7. In February 2021, the Company issued 1,100,000 shares of common stock to the Company’s CEO as compensation expense at a value of $604,901 or $0.5499 per share. The value of the compensation has been recorded in selling, general and administrative expenses in the Company’s statement of operations. The fair market value of the shares was determined based the on the Company’s closing price on the date of issuance. During the nine months ended September 30, 2021, the Company issued 2,334,120 shares of common stock at prices ranging from $0.085 to $0.64 per share, in conjunction with agreements for financial and strategic advisory consulting services. The fair market value of the shares totaling $804,226 was determined based the on the Company’s closing price at the date of issuance. The value of the compensation has been recorded in selling, general and administrative expenses in the Company’s statement of operations. In January and February 2022, the Company sold 1,500,000 shares of common stock at prices ranging from $0.0259- $0.0353 under a stock purchase agreement with net proceeds totaling $42,766. In March, 2022, the Company’s board of directors approved a resolution to amend the Company’s Certificate of Incorporation to increase the Company’s authorized common shares authorized from 250,000,000 to 500,000,000. In September 2022, the Company’s board of directors approved a resolution to amend the Company’s Certificate of Incorporation to increase the Company’s authorized common shares from 500,000,000 to 999,000,000. In September 2022, the Company issued 500,000 shares of its Series A Preferred Stock to the Company’s CEO as compensation at $0.02 per share or $10,000. The value of the compensation has been recorded in selling, general and administrative expenses in the Company’s statement of operations. The fair market value of the shares was determined based the on the Company’s closing price on the date of issuance. During the nine months ended September 30, 2022, the Company issued 19,600,000 shares of common stock, at prices ranging from $0.01-$0.035 per share, in conjunction with agreements for financial and strategic advisory consulting services. The fair market value of the shares totaling $461,900 was determined based on the Company’s closing price on the dates of issuance and has been recorded as selling, general and administrative expense in the Company’s statement of operations. One of the agreements for which 3,000,000 shares were issued, provides for anti-dilution rights to secure the consultant’s original ownership percentage. Additional shares totaling 2,000,000 are to be issued and have been accounted for as an extinguishment of debt resulting in a loss of $45,000 which has been recorded as other expense in the accompanying statement of operations and as an accrued expense in the accompanying balance sheet. In addition, the Company issued a member of its board of directors 800,000 shares as payment for certain marketing funds advanced totaling $8,000. See Note 6. During the nine months ended September 30, 2022, certain lenders exercised 14,249,999 of cashless warrants at $0.025 per share issuing 11,389,887 shares of common stock.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	9 Months Ended
	Sep. 30, 2022
STOCK OPTIONS AND WARRANTS
STOCK OPTIONS AND WARRANTS	NOTE 8. Stock Options In 2017, the Company’s Board of Directors approved the 2017 Employee and Consultant Stock Ownership Plan, (the “Plan”). The Plan provides that the Board of Directors may grant stock units, incentive stock options and non-statutory stock options to officers, key employees and certain consultants and advisors to the Company up to a maximum of 50,000,000 shares. Stock options granted under the Plan have ten-year terms with vesting terms to be determined by the administrator of the Plan. Stock unit grant terms will be set by the administrator and at the discretion of the administrator, be settled in cash, shares, or a combination of both. No options were granted during the nine months ended September 30, 2022 nor the year ended December 31, 2021. The Company recorded pretax stock compensation expense of $0 and $4,703 during both the three and nine-month periods ended September 30, 2022. No pretax stock compensation expense was recorded in 2021. Stock-based compensation is included in selling, general, and administrative expense in the accompanying statements of operations. Stock-based compensation expense is based on awards ultimately expected to vest. Warrants During the nine months ended September 30, 2022, the Company issued warrants to purchase 21,000,000 shares of the Company’s common stock in conjunction with various convertible promissory notes. See Note 4. The warrants entitle the holders to each purchase shares of the Company’s common stock at an initial exercise price of $0.025 per share. The warrants expire in three The warrants qualified for equity accounting as the warrants did not fall within the scope of ASC Topic 480, Distinguishing Liabilities from Equity. The warrants were measured at fair value at the time of issuance and classified as equity. The Company valued the warrants using a Black Scholes Merton pricing model and recorded the warrants as a reduction of the notes included in the debt discount balance. The following table summarizes the assumptions used in the valuation model to determine the fair value of the warrants: ​ ​ ​ ​ ​ ​ Fair Value of Common Share $ 0.0233-0.0380 ​ Exercise Price ​ $ 0.025 ​ Risk Free Rate ​ 1.35-3.57 % Expected Life (Yrs.) ​ 3.0- 5.0 ​ Volatility ​ 154.1-162.3 % ​ The relative fair value of the warrants of $385,422 has been recorded as a discount on the notes. In addition, the Company issued three The Company is required to issue warrants in conjunction these convertible debt financings to third-party financial advisors. In accordance with the terms of the advisory agreements, such warrants shall equal 6%-8% of equity securities sold in the financings. The fair value of 1,812,843 warrants to be issued of $50,000 has been accrued and recorded as a discount on the notes. The fair value of 2,780,690 warrants issued of $60,552 has been recorded as a discount on the note In April 2022, the Company entered into an agreement with one of its lenders to push back the allowable conversion date of a convertible note payable totaling $500,000. In conjunction with the agreement, the Company issued the lender 2,500,000 warrants at an exercise price of $0.025 and with a 5-year maturity. The fair value of the warrants of $65,000 and the unamortized debt discount on the note have been accounted for as an extinguishment of debt resulting in a loss of $259,000 which has been recorded as other expense in the accompanying statement of operations. The warrants qualified for equity accounting as the warrants did not fall within the scope of ASC Topic 480, Distinguishing Liabilities from Equity. The warrants were measured at fair value at the time of issuance and classified as equity. The Company valued the warrants using a Black Scholes pricing model. The following table summarizes the assumptions used in the valuation model to determine the fair value of the warrants: ​ ​ ​ ​ ​ ​ Fair Value of Common Share $ 0.028 ​ Exercise Price ​ $ 0.025 ​ Risk Free Rate ​ 2.79 % Expected Life (Yrs.) ​ 5.0 ​ Volatility ​ 159.0 % ​ The following table summarizes the information with respect to outstanding warrants to purchase common stock of the Company, all of which were exercisable at September 30, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Date Issued Exercise Price Number Outstanding Expiration Date December 1, 2018 ​ $ 0.015 169,500 ​ ​ December 1, 2023 May 1, 2020 ​ $ 0.52 100,000 ​ ​ May 1, 2025 October 1, 2021 ​ $ 0.015 ​ 9,000,000 ​ ​ October 1, 2026 October 17, 2021 ​ $ 0.015 ​ 450,000 ​ ​ October 17, 2024 March 10, 2022 ​ $ 0.015 3,000,000 ​ ​ March 10, 2027 August 10, 2022 ​ $ 0.015 ​ 3,000,000 ​ ​ August 10, 2027 September 15, 2022 ​ $ 0.025 ​ 12,000,000 ​ ​ September 15, 2025 September 29, 2022 ​ $ 0.0232 ​ 2,780,690 ​ ​ September 29, 2027 ​ ​ ​ ​ ​ 30,500,190 ​ ​ ​ ​ The following table summarizes the information with respect to outstanding warrants to purchase common stock of the Company, all of which were exercisable at December 31, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Date Issued Exercise Price Number Outstanding Expiration Date December 1, 2018 ​ $ 0.025 168,500 ​ ​ December 1, 2023 May 1, 2020 ​ $ 0.52 100,000 ​ ​ May 1, 2025 February 8, 2021 ​ $ 0.025 2,500,000 ​ ​ February 8, 2026 October 1, 2021 ​ $ 0.025 ​ 9,000,000 ​ ​ October 1, 2026 October 13, 2021 ​ $ 0.062 ​ 6,249,999 ​ ​ October 13, 2026 October 17, 2021 ​ $ 0.062 ​ 450,000 ​ ​ October 17, 2024 ​ ​ ​ ​ ​ 18,468,499 ​ ​ ​ ​ During the nine months ended September 30, 2022, the subsequent issuance of convertible promissory notes with certain terms and convertible promissory note conversions triggered the warrant reset feature on certain previously issued warrants. The resets for all outstanding warrants were recorded as a reduction to retained earnings and in an increase to additional paid-in-capital of $83,161.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2022
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 9. Commitments The Company has entered into a product development with payments totaling approximately $525,000, of which $170,000 has been paid to date. The agreement requires that the remaining payments be made in conjunction with certain development milestones. The Company expects to meet these milestones over the next twelve eighteen Contingencies The Company is subject to various loss contingencies and assessments arising in the normal course of the business, some of which relate to litigation, claims, property taxes and sales and use tax or goods and services tax assessments. The Company considers the likelihood of the loss or the incurrence of a liability, as well as its ability to reasonably estimate the amount of loss in determining loss contingencies and assessments. An estimated loss contingency or assessment is accrued when it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. Management regularly evaluates current information available to them to determine whether such accruals should be adjusted. Based on the information presently available, including discussion with counsel and other consultants, management believes that resolution of these matters will not have a material adverse effect on its business, results of operations, financial condition or cash flows.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 10. The Company has evaluated subsequent events that have occurred through the date of this filing and determined that there were no subsequent events or transactions that required recognition or disclosure in the financial statements, except as disclosed below. In October 2022, the Company amended its settlement agreement with a previous convertible note holder and issued the previous holder 4,000,000 shares of common stock at $0.025 per share. As of November 11, 2022 the Company issued 1,658,999 shares of common stock to a member of its board of directors as compensation. See Note 6. As of November 11, 2022, holders of convertible promissory notes converted principal of $80,902 and accrued interest and fees totaling $30,098 into 7,400,000 shares of common stock. As of November 11, 2022, the Company issued a five-year warrant for 336,843 shares at an exercise price of $0.038 per share to one of its financial advisors in conjunction with the August 2022 issuance of a convertible promissory note. See Note 4. As of November 11, a lender exercised 3,000,000 of cashless warrants at $0.015 per share issuing 1,875,000 shares of common stock.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Method	Accounting Method The accompanying unaudited financial statements of Electromedical Technologies, Inc. have been prepared in accordance with Accounting Principles Generally Accepted in the United States of America (“GAAP”) for interim financial information and in accordance with Rule 8-03 of Regulation S-X. Certain information and disclosures normally included in the annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, all adjustments, consisting of normal recurring adjustments considered necessary for a fair presentation, have been included. These interim financial statements should be read in conjunction with the audited annual financial statements of the Company as of and for the year ended December 31, 2021. The results of operations for the nine months ended September 30, 2022 are not necessarily indicative of the results that may be expected for the full year.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of certain assets and liabilities, certain disclosures at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates affecting the financial statements have been prepared on the basis of the most current and best available information. However, actual results from the resolution of such estimates and assumptions may vary from those used in the preparation of the financial statements.
Going Concern	Going Concern Since inception, the Company has incurred approximately $20.2 million of accumulated net losses. In addition, during the nine months ended September 30, 2022, the Company used $740,238 in operations, and as of September 30, 2022, the Company had a working capital deficit of $1,784,690. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. The Company expects to obtain funding through additional debt and equity placement offerings until it consistently achieves positive cash flows from operations. If the Company is unable to obtain additional funding, it may not be able to meet all of its obligations as they come due for the next 12 months. The continuing viability of the entity and its ability to continue as a going concern is dependent upon the entity being successful in its continuing efforts in growing its revenue base and/or accessing additional sources of capital, and/or selling assets. As a result, there is significant uncertainty whether the Company will continue as a going concern and, therefore, whether it will realize its assets and settle its liabilities and commitments in the normal course of business and at the amounts stated in the financial statements. Accordingly, no adjustments have been made to the financial statements relating to the recoverability and classification of the asset carrying amounts or the amount and classification of liabilities that might be necessary should the entity not continue as a going concern. At this time, management is of the opinion that no asset is likely to be realized for an amount less than the amount at which it is recorded in the financial statements as of September 30, 2022.
Revenue Recognition	Revenue Recognition Revenues are recognized when performance obligations are satisfied through the transfer of promised goods to the Company’s customers. Control transfers upon shipment of product and when the title has been passed to the customers. This includes the transfer of legal title, physical possession, the risks and rewards of ownership, and customer acceptance. Revenue is recorded net of sales taxes collected from customers on behalf of taxing authorities, allowance for estimated returns, chargebacks, and markdowns based upon management’s estimates and the Company’s historical experience. The Company’s liability for sales return refunds is recognized within other current liabilities, and an asset for the value of inventory which is expected to be returned is recognized within other current assets on the balance sheets. The Company generally allows a 30 day right of return to its customers. As of both September 30, 2022 and December 31, 2021, the sales returns allowance was $6,990. Certain larger customers pay in advance for future shipments. These advance payments totaled $25,840 and $0 at September 30, 2022 and December 31, 2021, respectively, and are recorded as customer deposits in the accompanying balance sheets. Revenue related to these advance payments is recognized upon shipment to the distributor or the end-customer. At the completion of the initial three-year warranty, the Company sells extended warranties for periods ranging from one
Financial Instruments and Concentrations of Business and Credit Risk	Financial Instruments and Concentrations of Business and Credit Risk The Company maintains cash balances that can, at times, exceed amounts insured by the Federal Deposit Insurance Corporation. The Company has not experienced any losses in these accounts and believes it is not exposed to any significant credit risk. The Company’s accounts receivable, which are unsecured, expose the Company to credit risks such as collectability and business risks such as customer concentrations. The Company mitigates credit risk by investigating the creditworthiness of all customers prior to establishing relationships with them, performing periodic review of the credit activities of those customers during the course of the business relationship, regularly analyzing the collectability of accounts receivables, and recording allowances for doubtful accounts when these receivables become uncollectible. The Company mitigates business risks by attempting to diversify its customer base. Significant customer sales greater than 10% as a percentage of total sales are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ THREE MONTHS ENDED SEPT 30, NINE MONTHS ENDED SEPT 30, ​ 2022 2021 2022 2021 Customer A 26.1 % 18.5 % 22.0 % 17.0 % Customer B 13.7 % 13.5 % 15.2 % 13.1 % Customer C ​ — ​ 18.3 % — ​ 12.8 % Customer D — ​ — ​ — ​ — ​ ​ Amounts due these customers totaled $13,718 and $13,300 at September 30, 2022 and December 31, 2021, respectively for commissions and reimbursements. Amounts due from these customers totaled $0 and $4,575 at September 30, 2022 and December 31, 2021, respectively. Customer deposits on hand from these customers totaled $25,840 and $0 at September 30, 2022 and December 31, 2021, respectively. The loss of these customers would have a significant impact on the operations and cash flows of the Company. The Company’s supplier concentrations expose the Company to business risks, which the Company mitigates by attempting to diversify its supply chain. Significant supplier purchases as a percentage of total inventory purchases are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ THREE MONTHS ENDED SEPT 30, NINE MONTHS ENDED SEPT 30, ​ ​ 2022 2021 ​ 2022 2021 Supplier A — ​ — ​ 45.8 % 95.9 % Supplier B 20.3 % 38.5 % 15.0 % — ​ Supplier C 64.2 % 61.5 % 23.8 % — ​ ​ There were no amounts outstanding due these suppliers at September 30, 2022 and December 31, 2021. The loss of key vendors may have a significant impact on the operations and cash flows of the Company. The estimated fair value of financial instruments has been determined using available market information and appropriate valuation methodologies. However, considerable judgment is often required to interpret market data used to develop the estimates of fair value. Accordingly, the estimates presented may not be indicative of the amounts the Company could realize in a current market exchange. The use of different market assumptions and/or estimation methodologies could have a material effect on the estimated fair value amounts.
Inventories	Inventories Inventories are stated at the lower of cost or market. Cost is determined based on the first-in, first-out cost flow assumption (“FIFO”) while market is determined based upon the estimated net realizable value less an allowance for selling and distribution expenses and a normal gross profit. The Company evaluates the need for inventory reserves associated with obsolete, slow moving, and non-sellable inventory by reviewing estimated net realizable values on a periodic basis. As of September 30, 2022 and December 31, 2021, the Company believes there are no excess and obsolete inventories and accordingly, did not record an inventory reserve. Inventories consist of purchased finished goods.
Sales Taxes	Sales Taxes Sales taxes for the nine months ended September 30, 2022 and 2021, were recorded on a net basis. Included in accrued expenses at both September 30, 2022 and December 31, 2021 is approximately $61,000 related to sales taxes.
Warranty	Warranty The Company warranties the sale of most of its products and records an accrual for estimated future claims. The standard warranty is typically for a period of three years. Such accruals are based upon historical experience and management’s estimate of the level of future claims. The Company recorded a liability as of September 30, 2022 and December 31,2021 of $13,109 and $14,828, respectively. The expense is included in cost of sales in the statements of operations and within accrued expenses on the accompanying balance sheets.
Net Loss per Share	Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of September 30, 2022 and December 31, 2021, diluted net loss per share is the same as basic net loss per share for each period. Conversion of outstanding warrants, stock options and convertible promissory notes at September 30, 2022 may result in an estimated 170.0 million additional shares of common stock outstanding.
COVID-19	COVID-19 On January 30, 2020, the World Health Organization declared the COVID-19 outbreak a “Public Health Emergency of International Concern” and on March 11, 2020, declared it to be a pandemic. Actions taken around the world to help mitigate the spread of the COVID-19 include restrictions on travel, and quarantines in certain areas, and forced closures for certain types of public places and businesses. COVID-19, and actions taken to mitigate it, have had and are expected to continue to have an adverse impact on the economies and financial markets of many countries, including the geographical area in which the Company operates. While it is unknown how long these conditions will last and what the complete financial effect will be to the Company, COVID-19 has had an adverse effect on our business, including our supply chains and distribution systems. While we are taking diligent steps to mitigate disruptions to our supply chain, we are unable to predict the extent or nature of these impacts at this time to our future financial condition and results of operations.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In August 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-06, Debt —Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”). This update simplifies the accounting for certain convertible instruments by removing the separation models for convertible debt with a cash conversion feature and for convertible instruments with a beneficial conversion feature. As a result, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. Additionally, this update amends the diluted earnings per share calculation for convertible instruments by requiring the use of the if-converted method. The treasury stock method is no longer available. Entities may adopt the requirements of ASU 2020-06 using either a full or modified retrospective approach, and it is effective for public businesses, excluding entities eligible to be smaller reporting companies, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. We adopted ASU 2020-06 on January 1, 2022 using the modified retrospective method of transition, which resulted in an increase in convertible promissory notes of $379,355, a decrease in additional paid-in capital of $1,013,414 and an increase to retained earnings of $634,059 as of January 1, 2022. See Note 4. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) Management does not believe that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company’s financial statement presentation or disclosures.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of significant customer sales as a percentage of total sales	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ THREE MONTHS ENDED SEPT 30, NINE MONTHS ENDED SEPT 30, ​ 2022 2021 2022 2021 Customer A 26.1 % 18.5 % 22.0 % 17.0 % Customer B 13.7 % 13.5 % 15.2 % 13.1 % Customer C ​ — ​ 18.3 % — ​ 12.8 % Customer D — ​ — ​ — ​ — ​
Schedules of supplier purchases as percentage of total inventory purchases	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ THREE MONTHS ENDED SEPT 30, NINE MONTHS ENDED SEPT 30, ​ ​ 2022 2021 ​ 2022 2021 Supplier A — ​ — ​ 45.8 % 95.9 % Supplier B 20.3 % 38.5 % 15.0 % — ​ Supplier C 64.2 % 61.5 % 23.8 % — ​ ​

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2022
PROPERTY AND EQUIPMENT
Schedule of property and equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, December 31, ​ ​ 2022 ​ 2021 Building ​ $ 875,000 ​ $ 875,000 Furniture and equipment ​ 24,987 ​ 24,987 ​ ​ 899,987 ​ 899,987 Less: accumulated depreciation and amortization ​ (189,049) ​ (172,643) ​ ​ $ 710,938 ​ $ 727,344

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2022
NOTES PAYABLE
Schedule of convertible note	The aggregate of convertible promissory notes is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, Convertible promissory notes ​ 2022 ​ 2021 Principal balance ​ $ 1,977,196 ​ $ 1,534,853 Debt discount balance ​ (592,869) ​ (723,166) Net Notes balance ​ $ 1,384,327 ​ $ 811,687 ​ The Net Notes balance at September 30, 2022 is comprised of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Principal Debt Discount Net Pre 2020 ​ $ 50,000 ​ $ — ​ $ 50,000 October 2021 ​ ​ 101,475 ​ ​ — ​ ​ 101,475 February 2022 ​ ​ 307,500 ​ ​ (59,673) ​ ​ 247,827 March 2022 ​ ​ 307,500 ​ ​ (68,855) ​ ​ 238,645 July 2022 ​ ​ 138,721 ​ ​ (14,114) ​ ​ 124,607 August 2022 ​ ​ 176,000 ​ ​ (73,000) ​ ​ 103,000 September 2022 ​ ​ 896,000 ​ ​ (377,227) ​ ​ 518,773 ​ ​ $ 1,977,196 ​ $ (592,869) ​ $ 1,384,327 ​ The Net Notes balance at December 31, 2021 is comprised of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Principal Debt Discount Net Pre 2020 ​ $ 50,000 ​ $ — ​ $ 50,000 July 2020 ​ ​ 57,500 ​ ​ — ​ ​ 57,500 August 2020 ​ ​ 215,000 ​ ​ — ​ ​ 215,000 September 2020 ​ ​ 107,500 ​ ​ — ​ ​ 107,500 November 2020 ​ ​ 244,853 ​ ​ (20,000) ​ ​ 224,853 December 2020 ​ ​ 110,000 ​ ​ (15,000) ​ ​ 95,000 October 2021 ​ ​ 750,000 ​ ​ (688,166) ​ ​ 61,834 ​ ​ $ 1,534,853 ​ $ (723,166) ​ $ 811,687

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2022
Schedule of warrants to purchase common stock	The following table summarizes the information with respect to outstanding warrants to purchase common stock of the Company, all of which were exercisable at September 30, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Date Issued Exercise Price Number Outstanding Expiration Date December 1, 2018 ​ $ 0.015 169,500 ​ ​ December 1, 2023 May 1, 2020 ​ $ 0.52 100,000 ​ ​ May 1, 2025 October 1, 2021 ​ $ 0.015 ​ 9,000,000 ​ ​ October 1, 2026 October 17, 2021 ​ $ 0.015 ​ 450,000 ​ ​ October 17, 2024 March 10, 2022 ​ $ 0.015 3,000,000 ​ ​ March 10, 2027 August 10, 2022 ​ $ 0.015 ​ 3,000,000 ​ ​ August 10, 2027 September 15, 2022 ​ $ 0.025 ​ 12,000,000 ​ ​ September 15, 2025 September 29, 2022 ​ $ 0.0232 ​ 2,780,690 ​ ​ September 29, 2027 ​ ​ ​ ​ ​ 30,500,190 ​ ​ ​ ​ The following table summarizes the information with respect to outstanding warrants to purchase common stock of the Company, all of which were exercisable at December 31, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Date Issued Exercise Price Number Outstanding Expiration Date December 1, 2018 ​ $ 0.025 168,500 ​ ​ December 1, 2023 May 1, 2020 ​ $ 0.52 100,000 ​ ​ May 1, 2025 February 8, 2021 ​ $ 0.025 2,500,000 ​ ​ February 8, 2026 October 1, 2021 ​ $ 0.025 ​ 9,000,000 ​ ​ October 1, 2026 October 13, 2021 ​ $ 0.062 ​ 6,249,999 ​ ​ October 13, 2026 October 17, 2021 ​ $ 0.062 ​ 450,000 ​ ​ October 17, 2024 ​ ​ ​ ​ ​ 18,468,499 ​ ​ ​
Warrant using monte carlo pricing model
Schedule of assumptions used in the determination of the fair value of the warrant	​ ​ ​ ​ ​ ​ Fair Value of Common Share $ 0.0233-0.0380 ​ Exercise Price ​ $ 0.025 ​ Risk Free Rate ​ 1.35-3.57 % Expected Life (Yrs.) ​ 3.0- 5.0 ​ Volatility ​ 154.1-162.3 %
Warrants using a Black Scholes pricing model
Schedule of assumptions used in the determination of the fair value of the warrant	​ ​ ​ ​ ​ ​ Fair Value of Common Share $ 0.028 ​ Exercise Price ​ $ 0.025 ​ Risk Free Rate ​ 2.79 % Expected Life (Yrs.) ​ 5.0 ​ Volatility ​ 159.0 %

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Going Concern (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accumulated net losses	$ 20,200,000
Cash used in operating activities	(740,238)	$ (906,073)
Working capital deficit	$ 1,784,690

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Revenue Recognition (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Right of return period	30 days
Sales returns allowance	$ 6,990	$ 6,990
Customer deposits	$ 25,840	0
Initial warranty period	3 years
Deferred revenue	$ 26,408	$ 28,252
Minimum
Extended warranty period	1 year
Maximum
Extended warranty period	3 years

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Financial Instruments and Concentrations of Business and Credit Risk (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Concentration Risk [Line Items]
Amount due from customers	$ 13,718		$ 13,718		$ 13,300
Due from customers	0		0		4,575
Customer deposits	25,840		25,840		0
Net purchase | Supplier concentrations
Concentration Risk [Line Items]
Amount due to suppliers	$ 0		$ 0		$ 0
Customer A | Net sales | Customer concentration
Concentration Risk [Line Items]
Concentration risk percentage	26.10%	18.50%	22%	17%
Customer B | Net sales | Customer concentration
Concentration Risk [Line Items]
Concentration risk percentage	13.70%	13.50%	15.20%	13.10%
Customer C | Net sales | Customer concentration
Concentration Risk [Line Items]
Concentration risk percentage		18.30%		12.80%

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Supplier Purchases as a Percentage of Total Inventory Purchases (Details) - Purchases - Supplier concentrations	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Supplier A
Concentration Risk [Line Items]
Concentration risk percentage			45.80%	95.90%
Supplier B
Concentration Risk [Line Items]
Concentration risk percentage	20.30%	38.50%	15%
Supplier C
Concentration Risk [Line Items]
Concentration risk percentage	64.20%	61.50%	23.80%

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional information (Details) - USD ($) shares in Millions	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Sales tax payable	$ 61,000	$ 61,000
Standard warranty period	3 years
Warranty liability	$ 13,109	$ 14,828
Additional shares of common stock outstanding	170

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Accounting Pronouncements (Details) - USD ($)	Sep. 30, 2022	Jan. 01, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase in convertible promissory notes	$ 1,384,327		$ 811,687
Decrease in additional paid-in capital	21,867,892		20,804,333
Increase to retained earnings	$ (23,970,227)		$ (21,882,712)
ASU 2020-06 | Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase in convertible promissory notes		$ 379,355
Decrease in additional paid-in capital		1,013,414
Increase to retained earnings		$ 634,059

PROPERTY AND EQUIPMENT - Summar

PROPERTY AND EQUIPMENT - Summary of Property and Equipment (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Total	$ 899,987	$ 899,987
Less: accumulated depreciation and amortization	(189,049)	(172,643)
Property and equipment	710,938	727,344
Building
Property, Plant and Equipment [Line Items]
Total	875,000	875,000
Furniture and equipment
Property, Plant and Equipment [Line Items]
Total	$ 24,987	$ 24,987

PROPERTY AND EQUIPMENT - Additi

PROPERTY AND EQUIPMENT - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
PROPERTY AND EQUIPMENT
Depreciation and amortization expense	$ 5,469	$ 5,469	$ 16,406	$ 16,406

NOTES PAYABLE - Convertible Not

NOTES PAYABLE - Convertible Note (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
NOTES PAYABLE
Principal balance	$ 1,977,196	$ 1,534,853
Debt discount balance	(592,869)	(723,166)
Net Notes balance	$ 1,384,327	$ 811,687

NOTES PAYABLE - The Net Notes (

NOTES PAYABLE - The Net Notes (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal	$ 1,977,196	$ 1,534,853
Debt discount balance	(592,869)	(723,166)
Net	1,384,327	811,687
Pre 2020
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal	50,000	50,000
Net	50,000	50,000
July 2020
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal		57,500
Net		57,500
August 2020
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal		215,000
Net		215,000
September 2020
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal		107,500
Net		107,500
November 2020
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal		244,853
Debt discount balance		(20,000)
Net		224,853
December 2020
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal		110,000
Debt discount balance		(15,000)
Net		95,000
October 2021
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal	101,475	750,000
Debt discount balance		(688,166)
Net	101,475	$ 61,834
February 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal	307,500
Debt discount balance	(59,673)
Net	247,827
March 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal	307,500
Debt discount balance	(68,855)
Net	238,645
July 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal	138,721
Debt discount balance	(14,114)
Net	124,607
August 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal	176,000
Debt discount balance	(73,000)
Net	103,000
September 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal	896,000
Debt discount balance	(377,227)
Net	$ 518,773

NOTES PAYABLE - Additional Info

NOTES PAYABLE - Additional Information (Details)				1 Months Ended						3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 25, 2022 USD ($) installment $ / shares shares	Jan. 15, 2022 D USD ($) $ / shares	Dec. 01, 2021 USD ($) installment $ / shares	Sep. 30, 2022 USD ($) $ / shares shares	Jun. 30, 2022 USD ($) $ / shares shares	Apr. 30, 2022 USD ($) $ / shares shares	Feb. 28, 2022 USD ($)	Jan. 31, 2022 USD ($)	Apr. 30, 2020 USD ($)	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)	Jan. 20, 2022 $ / shares	Jan. 01, 2022 USD ($)
Conversion of convertible promissory notes, derivative liabilities and accrued interest into shares of common stock												$ 823,370	$ 4,290,655
Amortization of debt discount and day one derivative loss and warrant expense												$ 367,257	2,785,844
Number of warrants issued | shares						2,500,000
Warrants maturity period						5 years
Warrants exercise price | $ / shares				$ 0.025		$ 0.025				$ 0.025		$ 0.025
Repayment of notes payable to related party								$ 57,875						$ 158,875
Issued price (in dollars per share) | $ / shares				$ 0.025						$ 0.025		$ 0.025
Interest expense										$ 0	$ 7,561	$ 78	14,182
Warrants term						5 years
Loss on extinguishment of debt										(460,000)		(781,800)
Outstanding balance				$ 1,384,327						1,384,327		1,384,327		811,687
Conversion price | $ / shares						$ 0.025
Increase in convertible promissory notes				$ 1,384,327						$ 1,384,327		1,384,327		$ 811,687
Net proceeds												1,545,140	$ 937,500
Interest expense
Amortization of debt discount and day one derivative loss and warrant expense												$ 80,000
Promissory note with a related party | Settlement Agreement
Repayment of notes payable to related party			$ 231,500
Repayable amount of debt to related party			125,620
Accrued interest			$ 18,370
Number of installment for cash repayment of debt to related party | installment			2
Number of shares agreed to issue			2,000,000
Number of restricted shares of common stock to be issued			2,000,000
Conversion price | $ / shares			$ 0.062
Maximum
Warrants term				5 years						5 years		5 years
Maximum | Trigger warrants
Warrants exercise price | $ / shares				$ 0.025						$ 0.025		$ 0.025
Warrants term				5 years						5 years		5 years
Minimum
Warrants term				3 years						3 years		3 years
Minimum | Trigger warrants
Warrants exercise price | $ / shares				$ 0.015						$ 0.015		$ 0.015
Warrants term				3 years						3 years		3 years
ASU 2020-06 | Cumulative Effect, Period of Adoption, Adjustment
Increase in convertible promissory notes																$ 379,355
Black-Scholes model and recorded warrants as reduction of note included debt discount balance
Fair Value of Warrants				$ 385,422						$ 385,422		$ 385,422
PPP loan
Proceeds from Issuance of Debt									$ 39,500
Debt Instrument, Term									2 years
Interest Rate (as a percent)									1%
Convertible notes payable
Principal amount				$ 1,859,480		$ 500,000				$ 1,859,480		$ 1,859,480
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right | shares				21,000,000						21,000,000		21,000,000
Interest Rate (as a percent)				12%						12%		12%
Total amount of convertible note payable push backed												$ 106,000
Warrants exercise price | $ / shares				$ 0.025						$ 0.025		$ 0.025
Discount rate (as a percent)		25%
Discount based on average closing price of number of days | D		15
Consideration per share less than fixed price per share | $ / shares		$ 0.50
Number of shares agreed to issue		100,000			26,734,801
Issued price (in dollars per share) | $ / shares	$ 0.0357
Number of monthly installments | installment	6
Shares issued in lieu of discounted shares | shares	4,000,000
Shares issued in lieu of discounted shares, value	$ 100,000
Monthly installment amount	$ 30,000
Payment of monthly installment							$ 30,000
Convertible promissory note conversions (In shares) | shares	8,000,000											6,200,000
Additional number of shares to be issued | shares				17,823,171						17,823,171		17,823,171
Loss on extinguishment of debt				$ (415,000)	$ (142,800)							$ (62,800)
Outstanding balance					617,353
Accrued interest					$ 51,017
Number of restricted shares of common stock to be issued		100,000			26,734,801
Conversion price | $ / shares					$ 0.025										$ 0.025
Number of shares of common stock to be issued | shares					4,000,000
Net proceeds												1,545,140
Original issue discount				185,580						$ 185,580		185,580
Loan costs				128,760						128,760		128,760
Fair value of warrants issued to third party advisors				$ 110,552						$ 110,552		$ 110,552
Convertible notes payable | Trigger warrants
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right | shares				173,000,000						173,000,000		173,000,000
Conversion price | $ / shares				$ 0.015						$ 0.015		$ 0.015
Convertible notes payable | Other Expense
Loss on extinguishment of debt												$ 205,600
Convertible notes payable | Maximum
Debt Instrument, Term												1 year
Warrants term				5 years						5 years		5 years
Conversion price | $ / shares				$ 0.025						$ 0.025		$ 0.025
Convertible notes payable | Maximum | Trigger warrants
Warrants exercise price | $ / shares				$ 0.025						$ 0.025		$ 0.025
Warrants term				5 years						5 years		5 years
Convertible notes payable | Minimum
Debt Instrument, Term												9 months
Warrants term				3 years						3 years		3 years
Conversion price | $ / shares				$ 0.015						$ 0.015		$ 0.015
Convertible notes payable | Minimum | Trigger warrants
Warrants exercise price | $ / shares				$ 0.015						$ 0.015		$ 0.015
Warrants term				3 years						3 years		3 years

LONG-TERM DEBT (Details)

LONG-TERM DEBT (Details) - USD ($)	1 Months Ended
	Jun. 30, 2020	Sep. 30, 2015	Sep. 30, 2022	Dec. 31, 2021
Government Debt
Debt Instrument [Line Items]
Interest Rate (as a percent)	3.75%
Proceeds from Issuance of Long-term Debt	$ 150,000
Debt Instrument Deferment Period	30 months
Monthly payment of debt	$ 731
Bank Debt
Debt Instrument [Line Items]
Outstanding balance of debt		$ 700,000
Long-term Debt			$ 526,180	$ 546,880
Bank Debt | First Year
Debt Instrument [Line Items]
Interest Rate (as a percent)		1.99%
Monthly payment of debt		$ 3,547
Bank Debt | Subsequent period
Debt Instrument [Line Items]
Interest Rate (as a percent)		4.95%
Monthly payment of debt		$ 4,574

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)		1 Months Ended			9 Months Ended		12 Months Ended
	Nov. 02, 2022	Sep. 30, 2022	Jan. 31, 2022	Feb. 28, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Jun. 30, 2022
Related Party Transactions
Repayment of notes payable to related party			$ 57,875				$ 158,875
Compensation expense accrued						$ 99,000
Series A Preferred Stock
Related Party Transactions
Number of common shares issued as compensation expense (in shares)		500,000
Price at which shares are issued		$ 0.02			$ 0.02
Independent director agreement
Related Party Transactions
Compensation expense accrued		$ 20,000			$ 20,000
Number of shares issued for marketing fund advanced					6,000,000
Amount of marketing fund advanced					$ 60,000
CEO
Related Party Transactions
Repayment of notes payable to related party			$ 57,875
Additional bonus paid					$ 91,099	61,930
Number of common shares issued as compensation expense (in shares)				1,100,000
Price at which shares are issued				$ 0.5499
CEO | Series A Preferred Stock
Related Party Transactions
Number of shares issued for compensation		500,000
Price at which shares are issued		$ 0.02			$ 0.02
Value of shares issued for compensation		$ 10,000
CEO | Independent director agreement
Related Party Transactions
Additional bonus paid						$ 20,978
Director
Related Party Transactions
Number of shares issued for marketing fund advanced					800,000
Amount of marketing fund advanced					$ 8,000
Director | Independent director agreement
Related Party Transactions
Compensation expense accrued								$ 5,000
Number of shares issued for marketing fund advanced					800,000
Amount of marketing fund advanced					$ 8,000
Director | Independent director agreement | Subsequent event
Related Party Transactions
Amount of registered shares to be issued for compensation	$ 20,000
Number of shares issued for compensation	1,658,999
Amount of marketing fund advanced	$ 60,000

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details) - USD ($)	1 Months Ended					9 Months Ended
	Sep. 30, 2022	Apr. 30, 2022	Feb. 28, 2022	Jan. 31, 2022	Feb. 28, 2021	Sep. 30, 2022	Sep. 30, 2021	Mar. 31, 2022	Dec. 31, 2021
Stockholder's deficit
Common stock, shares authorized	999,000,000					999,000,000			250,000,000
Common stock, par value	$ 0.00001					$ 0.00001			$ 0.00001
Issued price (in dollars per share)	0.025					$ 0.025
Issuance of common stock for cash - net						$ 42,766
Extinguishment of debt		$ 259,000
Number of cash less warrants exercised						14,249,999
Shares issued upon exercise of warrants						11,389,887
Series A Preferred Stock
Stockholder's deficit
Price at which shares are issued	$ 0.02					$ 0.02
Number of common shares issued as compensation expense (in shares)	500,000
Maximum
Stockholder's deficit
Common stock, shares authorized	999,000,000					999,000,000		500,000,000
Minimum
Stockholder's deficit
Common stock, shares authorized	500,000,000					500,000,000		250,000,000
Selling, general and administrative expense
Stockholder's deficit
Issuance of common stock for cash - net							$ 804,226
CEO
Stockholder's deficit
Price at which shares are issued					$ 0.5499
Number of common shares issued as compensation expense (in shares)					1,100,000
Value of shares issued for compensation for services					$ 604,901
CEO | Series A Preferred Stock
Stockholder's deficit
Price at which shares are issued	$ 0.02					$ 0.02
Number of shares issued for compensation	500,000
Value of shares issued for compensation	$ 10,000
Director
Stockholder's deficit
Number of shares issued for marketing fund advanced						800,000
Amount of marketing fund advanced						$ 8,000
Consulting agreement with third party
Stockholder's deficit
Number of common shares issued in conjunction with agreements for financial and marketing consulting services (in shares)						19,600,000	2,334,120
Number of shares issued						3,000,000
Additional number of shares to be issued	2,000,000					2,000,000
Extinguishment of debt						$ 45,000
Consulting agreement with third party | Maximum
Stockholder's deficit
Per share value of common shares issued in conjunction with agreements for financial and marketing consulting services (in dollars per share)						$ 0.035	$ 0.64
Consulting agreement with third party | Minimum
Stockholder's deficit
Per share value of common shares issued in conjunction with agreements for financial and marketing consulting services (in dollars per share)						$ 0.01	$ 0.085
Consulting agreement with third party | Selling, general and administrative expense
Stockholder's deficit
Issuance of common stock for cash - net						$ 461,900
Stock Purchase Agreement
Stockholder's deficit
Number of shares issued			1,500,000	1,500,000
Issuance of common stock for cash - net			$ 42,766	$ 42,766
Stock Purchase Agreement | Maximum
Stockholder's deficit
Issued price (in dollars per share)			$ 0.0353	$ 0.0353
Stock Purchase Agreement | Minimum
Stockholder's deficit
Issued price (in dollars per share)			$ 0.0259	$ 0.0259

STOCK OPTIONS AND WARRANTS - Fa

STOCK OPTIONS AND WARRANTS - Fair value of the warrant awarded (Details)	1 Months Ended	9 Months Ended
	Apr. 30, 2022 $ / shares	Sep. 30, 2022 $ / shares shares	Dec. 31, 2021 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants exercise price	$ 0.025	$ 0.025
Number Outstanding | shares		30,500,190	18,468,499
ExercisePrice 0.025
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants exercise price		$ 0.015	$ 0.025
Number Outstanding | shares		169,500	168,500
Exercise Price 0.52
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants exercise price		$ 0.52	$ 0.52
Number Outstanding | shares		100,000	100,000
Exercise price 0.025
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants exercise price			$ 0.025
Number Outstanding | shares			2,500,000
Exercise Price 0.025
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants exercise price			$ 0.025
Number Outstanding | shares			9,000,000
Exercise price 0.062 One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants exercise price			$ 0.062
Number Outstanding | shares			6,249,999
Exercise price 0.062 Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants exercise price			$ 0.062
Number Outstanding | shares			450,000
Exercise Price 0.015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants exercise price		$ 0.015
Number Outstanding | shares		9,000,000
Exercise Price 0.015 One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants exercise price		$ 0.015
Number Outstanding | shares		450,000
Exercise Price 0.015 Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants exercise price		$ 0.015
Number Outstanding | shares		3,000,000
Exercise Price 0.015 Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants exercise price		$ 0.015
Number Outstanding | shares		3,000,000
Exercise Price 0.015 Four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants exercise price		$ 0.025
Number Outstanding | shares		12,000,000
Exercise Price 0.0232
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants exercise price		$ 0.0232
Number Outstanding | shares		2,780,690
Black-Scholes model and recorded warrants as reduction of note included debt discount balance | Fair Value of Common Share | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input		0.0233
Black-Scholes model and recorded warrants as reduction of note included debt discount balance | Fair Value of Common Share | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input		0.0380
Black-Scholes model and recorded warrants as reduction of note included debt discount balance | Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input		0.025
Black-Scholes model and recorded warrants as reduction of note included debt discount balance | Risk Free Rate | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input		0.0135
Black-Scholes model and recorded warrants as reduction of note included debt discount balance | Risk Free Rate | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input		3.57
Black-Scholes model and recorded warrants as reduction of note included debt discount balance | Expected term (in years) | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected Life (Yrs.)		3 years
Black-Scholes model and recorded warrants as reduction of note included debt discount balance | Expected term (in years) | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected Life (Yrs.)		5 years
Black-Scholes model and recorded warrants as reduction of note included debt discount balance | Expected volatility | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input		1.541
Black-Scholes model and recorded warrants as reduction of note included debt discount balance | Expected volatility | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input		1.623
Warrants using a Black Scholes pricing model | Fair Value of Common Share
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.028
Warrants using a Black Scholes pricing model | Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.025
Warrants using a Black Scholes pricing model | Risk Free Rate
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.0279
Warrants using a Black Scholes pricing model | Expected term (in years)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected Life (Yrs.)	5 years
Warrants using a Black Scholes pricing model | Expected volatility
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	1.590

STOCK OPTIONS AND WARRANTS - Ad

STOCK OPTIONS AND WARRANTS - Additional Information (Details) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Apr. 30, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2017	Nov. 11, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized to be issued under the Plan							50,000,000
Term of the awards granted							10 years
Number of stock options granted				0		0
Stock compensation expense		$ 0	$ 4,703	$ 0	$ 4,703
Number of shares issued by warrants		21,000,000		21,000,000
Fixed price of warrants	$ 0.025	$ 0.025		$ 0.025
Reduction to retained earnings and an increase additional paid-in-capital (Restated)				$ 83,161
Amount of debt which is extended	$ 500,000
Warrants maturity term	5 years
Number of warrants issued in exchange of debt	2,500,000
Conversion price per share (in dollars per share)	$ 0.025
Fair value of Warrants issued	$ 65,000
Extinguishment of debt	$ 259,000
Trigger warrants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares issued by warrants		173,000,000		173,000,000
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants maturity term		5 years		5 years
Maximum | Trigger warrants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fixed price of warrants		$ 0.025		$ 0.025
Warrants maturity term		5 years		5 years
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants maturity term		3 years		3 years
Minimum | Trigger warrants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fixed price of warrants		$ 0.015		$ 0.015
Warrants maturity term		3 years		3 years
Subsequent event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares issued by warrants								336,843
Fixed price of warrants								$ 0.038
Warrants maturity term								5 years
Advisory agreement
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares issued by warrants		1,812,843		1,812,843
Advisory agreement | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares issued by warrants		2,780,690		2,780,690
Warrants Issued				60,552
Percentage of warrants on shares sold in financings				8%
Advisory agreement | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares issued by warrants		1,812,843		1,812,843
Warrants Issued				50,000
Percentage of warrants on shares sold in financings				6%
Black-Scholes model and recorded warrants as reduction of note included debt discount balance
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of warrant				$ 385,422

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	9 Months Ended
	Sep. 30, 2022 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Commitment for product development	$ 525,000
Amount for product development paid	$ 170,000
Minimum
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Expected milestone term (in months)	12 months
Maximum
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Expected milestone term (in months)	18 months

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)			1 Months Ended	3 Months Ended						9 Months Ended
	Nov. 11, 2022	Mar. 25, 2022	Oct. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Apr. 30, 2022
Subsequent events
Warrants term											5 years
Number of shares issued by warrants				21,000,000						21,000,000
Warrants exercise price				$ 0.025						$ 0.025	$ 0.025
Common Stock
Subsequent events
Number of common shares issued upon conversion of convertible promissory note (in shares)				6,200,000			30,136,103	12,161,575	1,019,113
Number of cashless warrants exercised				2,710,000	3,550,162	5,129,725
Convertible notes payable
Subsequent events
Number of common shares issued upon conversion of convertible promissory note (in shares)		8,000,000								6,200,000
Warrants exercise price				$ 0.025						$ 0.025
Subsequent event
Subsequent events
Warrants term	5 years
Number of shares issued by warrants	336,843
Warrants exercise price	$ 0.038
Number of cashless warrants exercised	3,000,000
Exercise price of cashless warrants	$ 0.015
Subsequent event | Common Stock
Subsequent events
Number of cashless warrants exercised	1,875,000
Subsequent event | Director | Common Stock
Subsequent events
Number of shares issued for compensation	1,658,999
Subsequent event | Convertible promissory note
Subsequent events
Debt conversion,original debt, principal amount	$ 80,902
Accrued interest	$ 30,098
Subsequent event | Convertible promissory note | Common Stock
Subsequent events
Number of common shares issued upon conversion of convertible promissory note (in shares)	7,400,000
Subsequent event | Convertible notes payable
Subsequent events
Number of common shares issued upon conversion of convertible promissory note (in shares)			4,000,000
Price at which shares are issued			$ 0.025