Coeptis Therapeutics (COEPW) S-1 15 Feb 23 IPO registration Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2022
Cover [Abstract]
Document Type	S-1
Amendment Flag	false
Entity Registrant Name	COEPTIS THERAPEUTICS HOLDINGS, INC.
Entity Central Index Key	0001759186
Entity Primary SIC Number	2834
Entity Tax Identification Number	98-1465952
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	105 Bradford Road
Entity Address, Address Line Two	Suite 420
Entity Address, City or Town	Wexford
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	15090
City Area Code	724
Local Phone Number	934-6467
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
CURRENT ASSETS
Cash	$ 7,370,909	$ 2,179,558
Accounts receivable	8,075	0
Inventories	0	0
TOTAL CURRENT ASSETS	7,378,984	2,179,558
PROPERTY AND EQUIPMENT
Furniture and fixtures	25,237	25,237
Less: accumulated depreciation	12,349	11,311
Furniture and fixtures, net	12,888	13,926
OTHER ASSETS
Co-development options	3,804,167	4,554,167
Right of use asset, net of accumulated amortization	68,541	17,925
Total other assets	3,872,708	4,572,092
TOTAL ASSETS	11,264,580	6,765,576
CURRENT LIABILITIES
Accounts payable	327,873	134,092
Accrued expenses	360,176	199,126
Notes payable, current portion	3,617,001	2,417,000
Notes payable, related parties, current portion	0	0
Right of use liability, current portion	9,834	14,724
TOTAL CURRENT LIABILITIES	4,314,884	2,764,942
LONG TERM LIABILITIES
Note payable	150,000	1,650,000
Right of use liability, non-current portion	56,341	0
TOTAL LONG TERM LIABILITIES	206,341	1,650,000
TOTAL LIABILITIES	4,521,225	4,414,942
STOCKHOLDERS' EQUITY (DEFICIT)
Series B Preferred Stock, $0.0001 par value, 10,000,000 shares authorized, 8,000 and -0- shares issued and outstanding, respectively	1	1
Common stock, $0.0001 par value, 750,000,000 shares authorized, 43,207,163 shares issued and outstanding at September 30, 2022, and 37,082,864 shares issued and 36,754,064 shares outstanding at December 31, 2021	4,196	3,550
Additional paid-in capital	68,920,525	30,144,374
Treasury stock, 328,800 shares at cost	0	(247,165)
Accumulated deficit	(62,181,367)	(27,550,126)
TOTAL STOCKHOLDERS' EQUITY	6,743,355	2,350,634
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 11,264,580	$ 6,765,576

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Preferred stock, par value	$ 0.0001
Preferred stock, shares authorized	10,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	750,000,000	750,000,000
Common stock, shares issued	43,207,163	37,082,864
Common stock, shares outstanding	43,207,163	36,754,064
Treasury Stock, Shares		328,800
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	8,000	0
Preferred Stock, Shares Outstanding	8,000	0

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
SALES
Total sales	$ 0	$ 0	$ 0	$ 75,000
Cost of goods, including inventory obsolescence	0	0	0	0
Gross profit	0	0	0	75,000
COST OF OPERATIONS
Research and development	20,887	0	20,887	0
General and administrative expenses	5,488,540	6,759,339	30,948,831	11,077,747
Selling and marketing	2,859	0	6,911	2,918
Interest expense	56,423	188,559	176,068	266,382
Total operating expenses	5,568,709	6,947,898	31,152,697	11,347,048
LOSS FROM OPERATIONS	(5,568,709)	(6,947,898)	(31,152,697)	(11,272,048)
OTHER INCOME (EXPENSE)
Royalties and licensing fees	(80,000)	3,543	(85,000)	(413,124)
Licensing income	0	1,000,000	0	1,000,000
Other Income	0	0	0	77,500
Other Gain (Loss) *on extinguishment of debt and write down of assets	0	(2,000)	(3,393,542)	(2,000)
TOTAL OTHER INCOME (EXPENSE)	(80,000)	1,001,543	(3,478,542)	662,376
LOSS BEFORE INCOME TAXES	(5,648,709)	(5,946,356)	(34,631,239)	(10,609,672)
PROVISION FOR INCOME TAXES (BENEFIT)	0	0	0	0
NET LOSS	$ (5,648,709)	$ (5,946,356)	$ (34,631,239)	$ (10,609,672)
LOSS PER SHARE
Loss per share, basic and fully diluted	$ (0.14)	$ (0.17)	$ (0.90)	$ (0.34)
Weighted average number of common shares outstanding	39,944,087	34,060,556	38,678,939	31,054,813
Consulting Services [Member]
SALES
Total sales	$ 0	$ 0	$ 0	$ 75,000
Other Sales [Member]
SALES
Total sales	$ 0	$ 0	$ 0	$ 0

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (Unaudited) - USD ($)	Preferred Stock Series B [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Common Stock Subscribed [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020		$ 2,519	$ 8,954,985			$ (14,100,846)	$ (5,143,342)
Balance at beginning, shares at Dec. 31, 2020		25,178,840
Retroactive application of recapitalization	$ 1		(298,062)				(298,061)
Retroactive application of recapitalization, shares	8,000	1,589,400
Shares issued for cash		$ 244	2,436,256	471,000			2,907,500
Shares issued for cash, shares		2,436,500
Shares issued for services		$ 77	769,923				770,000
Shares issued for services, shares		770,000
Net income (loss)						(1,950,081)	(1,950,081)
Ending balance, value at Mar. 31, 2021	$ 1	$ 2,839	11,863,102	471,000		(16,050,927)	(3,713,987)
Balance at ending, shares at Mar. 31, 2021	8,000	29,974,740
Beginning balance, value at Dec. 31, 2020		$ 2,519	8,954,985			(14,100,846)	(5,143,342)
Balance at beginning, shares at Dec. 31, 2020		25,178,840
Net income (loss)							(10,609,672)
Ending balance, value at Sep. 30, 2021	$ 1	$ 3,317	23,902,975	1,377,000		(24,710,518)	572,774
Balance at ending, shares at Sep. 30, 2021	8,000	34,750,733
Beginning balance, value at Mar. 31, 2021	$ 1	$ 2,839	11,863,102	471,000		(16,050,927)	(3,713,987)
Balance at beginning, shares at Mar. 31, 2021	8,000	29,974,740
Shares issued for cash		$ 128	1,922,368	(388,500)			1,533,996
Shares issued for cash, shares		1,281,664
Shares issued for services		$ 69	1,034,931				1,035,000
Shares issued for services, shares		690,000
Warrants issued for services			676,892				676,892
Shares issued through conversion of debt		$ 69	1,040,931				1,041,000
Shares issued through conversion of debt, Shares		694,000
Net income (loss)						(2,713,235)	(2,713,235)
Ending balance, value at Jun. 30, 2021	$ 1	$ 3,106	16,538,223	82,500		(18,764,162)	(2,140,333)
Balance at ending, shares at Jun. 30, 2021	8,000	32,640,404
Shares issued for cash		$ 171	2,557,828	1,294,500			3,852,499
Shares issued for cash, shares		1,705,329
Shares issued for services		$ 41	607,460				607,501
Shares issued for services, shares		405,000
Warrants issued for services			2,301,879				2,301,879
Stock based compensation			1,897,585				1,897,585
Net income (loss)						(5,946,356)	(5,946,356)
Ending balance, value at Sep. 30, 2021	$ 1	$ 3,317	23,902,975	1,377,000		(24,710,518)	572,774
Balance at ending, shares at Sep. 30, 2021	8,000	34,750,733
Beginning balance, value at Dec. 31, 2021	$ 1	$ 3,550	30,144,374		(247,165)	(27,550,126)	2,350,634
Balance at beginning, shares at Dec. 31, 2021	8,000	37,082,864
Shares issued for cash		$ 42	1,265,958				1,266,000
Shares issued for cash, shares		421,999
Shares issued for services		$ 118	3,539,882				3,540,000
Shares issued for services, shares		1,180,000
Retirement of shares			(247,165)		247,165
Retirement of shares, shares		(328,800)
Warrants converted to shares		$ 7	107,493	2,500			110,000
Warrants converted to shares, shares		73,334
Warrants issued for services			10,841,695				10,841,695
Warrants issued for extinguishment of debt			3,408,559				3,408,559
Net income (loss)						(19,179,693)	(19,179,693)
Ending balance, value at Mar. 31, 2022	$ 1	$ 3,718	49,060,796	2,500		(46,729,821)	2,337,195
Balance at ending, shares at Mar. 31, 2022	8,000	38,429,397
Beginning balance, value at Dec. 31, 2021	$ 1	$ 3,550	30,144,374		(247,165)	(27,550,126)	2,350,634
Balance at beginning, shares at Dec. 31, 2021	8,000	37,082,864
Net income (loss)							(34,631,239)
Ending balance, value at Sep. 30, 2022	$ 1	$ 4,196	68,920,525			(62,181,367)	6,743,355
Balance at ending, shares at Sep. 30, 2022	8,000	43,207,163
Beginning balance, value at Mar. 31, 2022	$ 1	$ 3,718	49,060,796	2,500		(46,729,821)	2,337,195
Balance at beginning, shares at Mar. 31, 2022	8,000	38,429,397
Shares issued for cash		$ 23	685,462				685,485
Shares issued for cash, shares		228,500
Shares issued for services		$ 6	179,994				180,000
Shares issued for services, shares		60,000
Warrants converted to shares		$ 30	382,471				382,500
Warrants converted to shares, shares		295,000
Warrants issued for services			8,278,691				8,278,691
Net income (loss)						(9,802,837)	(9,802,837)
Ending balance, value at Jun. 30, 2022	$ 1	$ 3,776	58,587,414	2,500		(56,532,658)	2,061,034
Balance at ending, shares at Jun. 30, 2022	8,000	39,012,897
Shares issued for cash		$ 55	1,319,945				1,320,000
Shares issued for cash, shares		550,000
Shares issued for services		$ 30	899,970				900,000
Shares issued for services, shares		300,000
Warrants converted to shares		$ 334	4,757,990	(2,500)			4,755,824
Warrants converted to shares, shares		3,344,266
Warrants issued for services			3,355,206				3,355,206
Net income (loss)						(5,648,709)	(5,648,709)
Ending balance, value at Sep. 30, 2022	$ 1	$ 4,196	$ 68,920,525			$ (62,181,367)	$ 6,743,355
Balance at ending, shares at Sep. 30, 2022	8,000	43,207,163

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
OPERATING ACTIVITIES
Net income (loss)	$ (34,631,239)	$ (10,609,672)
Adjustments to reconcile net income (loss) to net cash provided (used) by operating activities
Depreciation and amortization	751,038	1,214
Forgiveness of debt	0	(77,500)
Shares issued for non-employee services	4,620,000	2,412,500
Stock based compensation	0	1,897,585
Shares issued for conversion of debt	0	1,041,000
Warrants issued for services	22,475,592	2,978,771
Warrants issued for extinguishment of debt	3,408,559	0
Increase (decrease) in:
Accounts receivable	(8,075)	(4,516)
Right of use asset/liability	836	(988)
Accounts payable	193,780	(340,621)
Accrued expenses	161,050	(578,335)
Deferred revenue	0	(1,000,000)
NET CASH USED IN OPERATING ACTIVITIES	(3,028,459)	(4,280,561)
INVESTING ACTIVITIES
Purchase of license right	0	(4,804,167)
NET CASH USED IN INVESTING ACTIVITIES	0	(4,804,167)
FINANCING ACTIVITIES
Proceeds from notes payable	0	4,827,595
Repayment of notes payable	(300,000)	(527,905)
Repayment of notes payable, related parties	0	(604,000)
Cash paid for debt as part of merger/recapitalization	0	(298,061)
Shares issued for cash	3,271,485	6,916,994
Shares issued for cash for the conversion warrants	5,248,324	0
Cash received for stock subscription	0	1,377,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	8,219,809	11,691,623
NET INCREASE IN CASH	5,191,351	2,606,897
CASH AT BEGINNING OF PERIOD	2,179,558	202,965
CASH AT END OF PERIOD	7,370,909	2,809,861
SUPPLEMENTAL DISCLOSURES
Interest paid	0	0
Taxes paid (refunded)	$ 0	$ 0

DESCRIPTION OF BUSINESS AND BAS

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	NOTE 1 – DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Nature of Business   The Company is located in Wexford, PA, and engages primarily in the acquisition, development, and commercialization of pharmaceutical products. Merger Pursuant to the Merger Agreement, subject to the terms and conditions set forth therein, (i) prior to the Closing (as defined below), Bull Horn will re-domicile from the British Virgin Islands to the State of Delaware through a statutory re-domestication (the “Domestication”), and (ii) upon the consummation of the transactions contemplated by the Merger Agreement (the “Closing”), Merger Sub will merge with and into Coeptis (the “Merger” and, together with the Domestication and the other transactions contemplated by the Merger Agreement, the “Transactions”), with Coeptis continuing as the surviving corporation in the Merger and a wholly-owned subsidiary of Bull Horn (after the Domestication). Prior to the Merger, all outstanding shares of Coeptis preferred stock will convert or exchange their shares of preferred stock for shares of Coeptis common stock at the applicable ratio in Coeptis organizational documents (the “Preferred Stock Exchange”). In the Merger, (i) all shares of Coeptis common stock issued and outstanding immediately prior to the effective time of the Merger (other than those properly exercising any applicable dissenters rights under Delaware law), but after giving effect to the Preferred Stock Exchange, will be converted into the right to receive a portion of the Merger Consideration (as defined below), (ii) certain issued and outstanding warrants to acquire shares of Coeptis stock (the “Specified Warrants”) will be assumed by Bull Horn and converted into a warrant for shares of Bull Horn common stock with its price and number of shares equitably adjusted based on the conversion of the shares of Coeptis common stock into the Merger Consideration (each, an “Assumed Warrant”), (iii) certain outstanding convertible debt of Coeptis (the “Coeptis Convertible Debt”) will be assumed by Bull Horn and be convertible into common stock of Bull Horn (the “Assumed Convertible Debt”) and (iv) any other outstanding securities with the right to convert into or acquire equity securities of Coeptis or its subsidiaries will be terminated. At the Closing, Bull Horn will change its name to “Coeptis Therapeutics Holdings, Inc.”. The aggregate Merger consideration received by Coeptis security holders from Bull Horn at the Closing will have an aggregate value equal to (the “Merger Consideration”) (i) $ 175,000,000 The Coeptis Convertible Debt, along with (i) certain other outstanding indebtedness of Coeptis as of the date of the Merger Agreement (which together with the Coeptis Convertible Debt, has aggregate outstanding obligations of approximately $ 3.9 Basis of Presentation -   Principles of Consolidation – Risks and Uncertainties

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Company’s significant accounting policies are described in Note 2 “Summary of Significant Accounting Policies,” in the Company’s Annual Report on Form 10-K filed with the U.S. Securities and Exchange Commission (“SEC”) on March 11, 2022. There have been no material changes to the significant accounting policies during the nine-month period ended September 30, 2022, except for items mentioned below. Use of Estimates Adoption of New Accounting Pronouncements Going Concern 62,181,367

LICENSE RIGHT

LICENSE RIGHT	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
LICENSE RIGHT	NOTE 3 – LICENSE RIGHT In 2019, the Company entered into an agreement with a foreign entity to market, distribute, and sell the Consensi product (Product) on an exclusive basis within the United States and Puerto Rico. Upon execution of the Agreement the Company paid $1,000,000 to the foreign entity. Milestone payments were due as follows; (1) $1,500,000 upon completion of the CMC Plan as reimbursements of costs incurred by the foreign entity, (2) $1,000,000 was due upon first commercial sale of the Product which occurred in June 2020. Milestones were met and paid as of September 30, 2022. In September of 2021, the Company executed a license termination agreement with the foreign entity to cease all efforts for sales and promotion of the product in the United States and Puerto Rico. The termination included (i) issuance of $ 1,500,000 During the year ended December 31, 2021, the Company and VyGen-Bio, Inc. (“Vy-Gen”) entered into agreements to jointly develop and commercialize two Vy-Gen product candidates, CD38-GEAR-NK and CD38-Diagnostic (the “CD38 Assets”). The Company paid $ 1,750,000 3,250,000 5,000,000 250,000 1,500,000 November 15, 2022 The Company made certain judgements as the basis in determining the accounting treatment of these options. The CD38 Assets represent a platform technology and a diagnostic tool which have multiple applications and uses. Both projects are intended to be used in more than one therapy or diagnostic option. For example, GEAR-NK is a technology which allows for the gene editing of human natural killer cells, so that these cells can no longer bind and be destroyed by targeted monoclonal antibody treatments. The GEAR-NK technology can be modified to work concomitantly with many different monoclonal antibody treatments in which there are currently over 100 approved by the FDA. Anti-CD38 is only the first class of monoclonal antibody treatments being developed under the GEAR-NK platform. Therefore, the pursuit of FDA approval for the use of CD38 assets for at least one indication or medical device approval is at least reasonably expected. Further, as the diagnostic asset may be used as an in vitro technology, it could be classified as a medical device, and therefore toxicity studies would not be a contingency to be resolved before reasonably establishing future value assumptions. In addition, there is perceived value in the CD38 assets, based on publicly disclosed current business deals in cell therapies, the developing market for these innovative technologies, and current interest from third parties in these technologies. The Company may sell or license its right to another party, with the written consent of VyGen Bio, which cannot be unreasonably withheld. Furthermore, the Company believes that any negative results from ongoing development of a single therapy or use, would not result in abandoning the project. Given these considerations, The Company has determined that these options have alternative future use and should be recorded as assets pursuant to ASC 730-10-25-2. Related to the joint development, Coeptis, under the direction of the joint steering committee, is assessing market opportunities, intellectual property protection, and potential regulatory strategies for the CD38 Assets. VyGen Bio is responsible for development activities conducted and overseen by the scientists at Karolinska Institute. The agreement does not currently require additional payments for R&D costs by Coeptis and no additional payments are required upon development or regulatory milestones.

DEBT

DEBT	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
DEBT	NOTE 4 – DEBT The Company entered into a note payable agreement with an unrelated company with a conversion option. The principal amount of $ 200,000 9 June 15, 2020 200,000 In January 2020, the Company entered into a Senior Secured Note agreement with an unrelated party. The principal amount of $ 500,000 8 plus additional 2% in the event of default February 8, 2021 400,000 1.50 500,000 In January 2020, the Company entered into a Senior Secured Note agreement with a related party stockholder. The principal amount of $ 250,000 8 plus additional 2% in the event of default February 8, 2021 0 0   In January 2020, the Company entered into another Senior Secured Note agreement with a stockholder. The principal amount of $ 250,000 8 February 8, 2021 0 0 In January 2020, the Company entered into a Senior Secured Note agreement with an unrelated party. The principal amount of $ 333,000 8 plus additional 2% in the event of default February 8, 2021 0 333,000   In January 2020, the Company entered into a Senior Secured Note agreement with an unrelated party. The principal amount of $ 167,000 8 plus additional 2% in the event of default February 8, 2021 250,000 1.50 117,000   In September 2020, the Company entered a non-interest bearing, unsecured note agreement with two shareholders for $ 104,000 0   In September 2021, as part of a termination of license agreement with Purple BioTech, the Company issued a convertible note in the principal amount of $ 1,500,000 5 5 Loans under the CARES Act 77,500 77,595 0 77,595 On July 8, 2020, the Company received a loan of $ 150,000 3.75 150,000 Maturities of long-term debt are as follows for the years ended December 31, Schedule of maturities for long-term debt 2022 $ – 2023 – 2024 – 2025 – 2026 – 2027 1,420 Thereafter 148,580 Total long-term debt $ 150,000

CAPITAL STRUCTURE

CAPITAL STRUCTURE	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
CAPITAL STRUCTURE	NOTE 5 – CAPITAL STRUCTURE The total number of shares of stock which the corporation shall have authority to issue is 760,000,000 750,000,000 0.0001 10,000,000 0.0001 Common Stock - 43,207,163 34,750,733 In 2022 and 2021, the Company raised capital by issuance of common stock above the stated par value. The contributed capital recognized as additional paid in capital during the quarter ended September 30, 2022 and 2021 was $ 1,319,945 2,557,828 3,271,365 6,916,452 0 Treasury Stock – 328,800 247,165 328,800   Series A Preferred Stock - 0 Series B Convertible Preferred Stock - 2,000,000 0.0001   All shares of the Series B Preferred Stock shall rank (i) senior to the Corporation’s Common Stock and any other class or series of capital stock of the Corporation hereafter created, (ii) pari passu with any class or series of capital stock of the Corporation hereafter created and specifically ranking, by its terms, on par with the Series B Preferred Stock and (iii) junior to any class or series of capital stock of the Corporation hereafter created specifically ranking, by its terms, senior to the Series B Preferred Stock, in each case as to distribution of assets upon liquidation, dissolution or winding up of the Corporation, whether voluntary or involuntary.   The Series B Preferred shall have no liquidation preference over any other class of stock.   Each holder of outstanding shares of Series B Preferred Stock shall be entitled to the number of votes equal to equal to one thousand (1,000) Common Shares. Except as provided by law, or by the provisions establishing any other series of Preferred Stock, holders of Series B Preferred Stock and of any other outstanding series of Preferred Stock shall vote together with the holders of Common Stock as a single class. Each holder of shares of Series B Preferred Stock may, at any time and from time to time, convert (an “Optional Conversion”) each of its shares of Series B Preferred Stock into a 1,000 of fully paid and nonassessable shares of Common Stock; provided, however, that any Optional Conversion must involve the issuance of at least 100 shares of Common Stock.   In the event of a reverse split, the conversion ratio shall not be changed. However, in the event a forward split shall occur then the conversion ratio shall be modified to be increased by the same ratio as the forward split. The Company has evaluated the Series B Preferred Stock in accordance with ASC 815 and has determined their conversion options were for equity and ASC 815 did not apply as of December 31, 2021. The Company has evaluated the Series B Preferred Stock in accordance with FASB ASC Subtopic 470-20-40 and has determined that there is no beneficial conversion feature that must be accounted for as of December 31, 2021.   As of September 30, 2022 and December 31, 2021, there were 8,000   Common Stock Warrants – 500,000 2 5 November 30, 2023   Warrant Holder 1 - 500,000 1 500,000 2 500,000 5 June 1, 2026 As part of the call 2,500 1 1,497,500   Warrant Holder 2 - 200,000 1 100,000 2 100,000 5 July 26, 2026 As part of the call, 5,000 1 195,000 1 75,000 2 25,000 2 100,000 On September 22, 2021, the Company issued a warrant in conjunction with the termination of the license right (see Note 3) with Purple Biotech, granting Purple Biotech the right to purchase 300,000 5 1,897,585 Warrant Holder 3 – 600,000 1 December 20, 2026 As part of the call 300,000 175,000 115,000 1 10,000 1 no Warrant Holder 4 – 300,000 300,000 1 no Warrant Holder 5 – 175,000 200,000 Warrant Holder 6 – 250,000 1.50 January 31, 2024 Warrant Holder 7 - 400,000 1.50 January 31, 2024 Warrant Holder 8 – 775,000 1.50 January 31, 2024 As part of the call 775,000 1.50 no Warrant Holder 9 - 200,000 1.50 January 31, 2024 As part of the call 200,000 1.50 no Warrant Holder 10 - 350,000 1.50 January 31, 2024 As part of the call 53,334 1.50 50,000 1.50 246,666 1.50 no Warrant Holder 11 - 150,000 1 150,000 2 January 31, 2024 170,000 1.50 Warrant Holder 12 - 1,018,050 1.50 January 31, 2024 As part of the call 100,000 1.50 918,050 1.50 no Warrant Holder 13 - 225,000 1.50 January 31, 2024 As part of the call 15,000 1.50 210,000 1.50 no Warrant Holder 14 - 100,000 1 January 31, 2024 100,000 1 no Warrant Holder 15 - 100,000 1.50 January 31, 2024 100,000 1.50 no Warrant Holder 16 - 100,000 1.50 January 31, 2024 25,000 1.50 75,000 1.50 no Warrant Holder 17 - 52,050 1.50 January 31, 2024 52,050 1.50 no Warrant Holder 18 - 250,000 3 March 30, 2024 Warrant Holder 19 - 300,000 1.50 April 1, 2027 300,000 1.50 no The warrants issued since May 28, 2021 and as of September 30, 2022 were valued using the Black-Scholes option pricing model using the following assumptions: 1) exercise price ranging from $1.00 to $5.00 per share, 2) fair value ranging from $4.80 to $6.00 per share, 3) discount rate ranging from 1.15% to 2.31%, 3) dividend rate of 0%, and 4) a term ranging from 2 to 5 years. On April 19, 2022, Coeptis initiated a forced warrant conversation (the call) for certain warrants and on April 20, 2022, for additional warrants. The original expiration for the warrant conversions was set as May 19, 2022, and May 20, 2022. The expiration date was extended and moved to June 30, 2022. A second extension moved the expiration to July 15, 2022, and the third extension moved the expiration date for the warrant conversions to August 1, 2022. The final extension was extended and moved to September 13, 2022. Warrants part of the call that were not exercised by this date expired. Schedule of warrants outstanding Warrant contract # Shares $1.00 $1.50 $2.00 $3.00 $5.00 Coral Investment Partners Warrants 1,000,000 500,000 500,000 Warrant Holder 1 1,500,000 500,000 – 500,000 – 500,000 July 28,2022 (2,500 ) (2,500 ) – – – – 1,497,500 497,500 – 500,000 – 500,000 Warrant Holder 2 400,000 200,000 – 100,000 – 100,000 March 1, 2022 (5,000 ) (5,000 ) – – – – June 27, 2022 (45,000 ) (45,000 ) – – – – June 27, 2022 (225,000 ) (150,000 ) – (75,000 ) – – Expired - September 13, 2022 (25,000 ) – – (25,000 ) – – 100,000 – – – – 100,000 Purple BioTech 300,000 – – – – 300,000 Warrant Holder 3 600,000 600,000 – – – – Transfer to Warrant Holder 4 (300,000 ) (300,000 ) – – – – Transfer to Warrant Holder 5 (175,000 ) (175,000 ) – – – – August 19, 2022 (115,000 ) (115,000 ) – – – – Expired - September 13, 2022 (10,000 ) (10,000 ) – – – – – – Warrant Holder 4 Transfer from Warrant Holder 3 300,000 300,000 – – – – August 19, 2022 (300,000 ) (300,000 ) – – – – – – – – – – Warrant Holder 5 Transfer from Warrant Holder 3 175,000 175,000 – – – – Transfer from Warrant Holder 9 200,000 – 200,000 – – – 375,000 175,000 200,000 – – – Warrant contract # Shares $1.00 $1.50 $2.00 $3.00 $5.00 Warrant Holder 6 250,000 – 250,000 – – – Warrant Holder 7 400,000 – 400,000 – – – Warrant Holder 8 775,000 – 775,000 – – – September 14, 2022 (775,000 ) – (775,000 ) – – – – – – – – – Warrant Holder 9 200,000 – 200,000 – – – Transfer to Warrant Holder 5 (200,000 ) – (200,000 ) – – – – – – – – – Warrant Holder 10 350,000 – 350,000 – – – March 1, 2022 (53,334 ) – (53,334 ) – – – August 19, 2022 (50,000 ) – (50,000 ) – – – September 14, 2022 (246,666 ) – (246,666 ) – – – – – – – – – Warrant Holder 11 300,000 150,000 – 150,000 – – April 14, 2022 170,000 – 170,000 – – – 470,000 150,000 170,000 150,000 – – Warrant Holder 12 1,018,050 – 1,018,050 – – – August 19, 2022 (100,000 ) – (100,000 ) – – – September 14, 2022 (918,050 ) – (918,050 ) – – – – – – – – – Warrant Holder 13 225,000 – 225,000 – – – March 1, 2022 (15,000 ) – (15,000 ) – – – September 14, 2022 (210,000 ) – (210,000 ) – – – – – – – – – Warrant Holder 14 100,000 100,000 – – – – August 19, 2022 (100,000 ) (100,000 ) – – – – – – – – – – Warrant Holder 15 100,000 – 100,000 – – – September 14, 2022 (100,000 ) – (100,000 ) – – – – – – – – – Warrant Holder 16 100,000 – 100,000 – – – June 27, 2022 (25,000 ) – (25,000 ) – – – September 14, 2022 (75,000 ) – (75,000 ) – – – Warrant contract # Shares $1.00 $1.50 $2.00 $3.00 $5.00 Warrant Holder 17 52,050 – 52,050 – – – September 14, 2022 (52,050 ) – (52,050 ) – – – – – – – – – Warrant Holder 18 250,000 – – – 250,000 – Warrant Holder 19 300,000 – 300,000 – – – September 14, 2022 (300,000 ) – (300,000 ) – – – – – – – – – Total warrants outstanding for purchase of shares: 4,642,500 822,500 1,020,000 1,150,000 250,000 1,400,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6 – COMMITMENTS AND CONTINGENCIES Leases 11,250 33,750 Future minimum rental payments required under the lease are as follows: Future minimum rental payments 2022 (remaining) $ 11,250 2023 45,000 2024 14,999 Total minimum lease payments: 71,249 Less amount representing interest (5,074 ) Present value of minimum lease payments: $ 66,175 As of September 30, 2022, the company had recorded a right of use asset of $ 68,541 9,834 56,341 Legal Matters Royalty Obligations - 0 0 Royalty Advances 1,000,000 1,000,000 no Potential Asset Acquisition University of Pittsburgh Option Agreement CAR T License 75,000 75,000 15,000 25,000

401(k) PROFIT-SHARING PLAN

401(k) PROFIT-SHARING PLAN	9 Months Ended
	Sep. 30, 2022
Retirement Benefits [Abstract]
401(k) PROFIT-SHARING PLAN	NOTE 7 – 401(k) PROFIT-SHARING PLAN The Company sponsors a qualified profit-sharing plan with a 401(k) feature that covers all eligible employees. Participation in the 401(k) feature of the plan is voluntary. Participating employees may defer up to 100% of their compensation up to the maximum prescribed by the Internal Revenue Code. The plan permits for employee elective deferrals but has no contribution requirements for the Company. During the nine months ended September 30, 2022 and 2021, no

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 8 – INCOME TAXES For the nine months ended September 30, 2022 and 2021, respectively, no

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS 1. On October 6, 2022, Coeptis entered into an annual service agreement with ACF Equity Research Ltd. to provide independent equity valuation research. 2. On October 26, 2022, the Company held a special meeting of its stockholders in connection with its previously announced business combination with Bull Horn Holdings Corp. (“Bull Horn”) pursuant to that certain Agreement and Plan of Merger, dated as of April 18, 2022 (the “Merger Agreement”). There were sufficient votes to approve the merger and business combination. On October 28, 2022, the Company completed the merger and business combination with Bull Horn Holdings Corp.. In connection with the business combination, the combined company was renamed “Coeptis Therapeutics Holdings, Inc.” and its public shares and warrants commenced trading on the Nasdaq Global Market under the ticker symbols “COEP” and “COEPW,” respectively, on October 31, 2022.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates
Adoption of New Accounting Pronouncements	Adoption of New Accounting Pronouncements
Going Concern	Going Concern 62,181,367

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of maturities for long-term debt	Schedule of maturities for long-term debt 2022 $ – 2023 – 2024 – 2025 – 2026 – 2027 1,420 Thereafter 148,580 Total long-term debt $ 150,000

CAPITAL STRUCTURE (Tables)

CAPITAL STRUCTURE (Tables)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Schedule of warrants outstanding	Schedule of warrants outstanding Warrant contract # Shares $1.00 $1.50 $2.00 $3.00 $5.00 Coral Investment Partners Warrants 1,000,000 500,000 500,000 Warrant Holder 1 1,500,000 500,000 – 500,000 – 500,000 July 28,2022 (2,500 ) (2,500 ) – – – – 1,497,500 497,500 – 500,000 – 500,000 Warrant Holder 2 400,000 200,000 – 100,000 – 100,000 March 1, 2022 (5,000 ) (5,000 ) – – – – June 27, 2022 (45,000 ) (45,000 ) – – – – June 27, 2022 (225,000 ) (150,000 ) – (75,000 ) – – Expired - September 13, 2022 (25,000 ) – – (25,000 ) – – 100,000 – – – – 100,000 Purple BioTech 300,000 – – – – 300,000 Warrant Holder 3 600,000 600,000 – – – – Transfer to Warrant Holder 4 (300,000 ) (300,000 ) – – – – Transfer to Warrant Holder 5 (175,000 ) (175,000 ) – – – – August 19, 2022 (115,000 ) (115,000 ) – – – – Expired - September 13, 2022 (10,000 ) (10,000 ) – – – – – – Warrant Holder 4 Transfer from Warrant Holder 3 300,000 300,000 – – – – August 19, 2022 (300,000 ) (300,000 ) – – – – – – – – – – Warrant Holder 5 Transfer from Warrant Holder 3 175,000 175,000 – – – – Transfer from Warrant Holder 9 200,000 – 200,000 – – – 375,000 175,000 200,000 – – – Warrant contract # Shares $1.00 $1.50 $2.00 $3.00 $5.00 Warrant Holder 6 250,000 – 250,000 – – – Warrant Holder 7 400,000 – 400,000 – – – Warrant Holder 8 775,000 – 775,000 – – – September 14, 2022 (775,000 ) – (775,000 ) – – – – – – – – – Warrant Holder 9 200,000 – 200,000 – – – Transfer to Warrant Holder 5 (200,000 ) – (200,000 ) – – – – – – – – – Warrant Holder 10 350,000 – 350,000 – – – March 1, 2022 (53,334 ) – (53,334 ) – – – August 19, 2022 (50,000 ) – (50,000 ) – – – September 14, 2022 (246,666 ) – (246,666 ) – – – – – – – – – Warrant Holder 11 300,000 150,000 – 150,000 – – April 14, 2022 170,000 – 170,000 – – – 470,000 150,000 170,000 150,000 – – Warrant Holder 12 1,018,050 – 1,018,050 – – – August 19, 2022 (100,000 ) – (100,000 ) – – – September 14, 2022 (918,050 ) – (918,050 ) – – – – – – – – – Warrant Holder 13 225,000 – 225,000 – – – March 1, 2022 (15,000 ) – (15,000 ) – – – September 14, 2022 (210,000 ) – (210,000 ) – – – – – – – – – Warrant Holder 14 100,000 100,000 – – – – August 19, 2022 (100,000 ) (100,000 ) – – – – – – – – – – Warrant Holder 15 100,000 – 100,000 – – – September 14, 2022 (100,000 ) – (100,000 ) – – – – – – – – – Warrant Holder 16 100,000 – 100,000 – – – June 27, 2022 (25,000 ) – (25,000 ) – – – September 14, 2022 (75,000 ) – (75,000 ) – – – Warrant contract # Shares $1.00 $1.50 $2.00 $3.00 $5.00 Warrant Holder 17 52,050 – 52,050 – – – September 14, 2022 (52,050 ) – (52,050 ) – – – – – – – – – Warrant Holder 18 250,000 – – – 250,000 – Warrant Holder 19 300,000 – 300,000 – – – September 14, 2022 (300,000 ) – (300,000 ) – – – – – – – – – Total warrants outstanding for purchase of shares: 4,642,500 822,500 1,020,000 1,150,000 250,000 1,400,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Future minimum rental payments	Future minimum rental payments 2022 (remaining) $ 11,250 2023 45,000 2024 14,999 Total minimum lease payments: 71,249 Less amount representing interest (5,074 ) Present value of minimum lease payments: $ 66,175

DESCRIPTION OF BUSINESS AND B_2

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Details Narrative)	9 Months Ended
	Sep. 30, 2022 USD ($)
Accounting Policies [Abstract]
Consideration received	$ 175,000,000
Convertible debt	$ 3,900,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Retained Earnings (Accumulated Deficit)	$ 62,181,367	$ 27,550,126

LICENSE RIGHT (Details Narrativ

LICENSE RIGHT (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended		12 Months Ended
	Mar. 31, 2022	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Issuance of convertible debt		$ 3,900,000
Repayments of Notes Payable	$ 250,000	300,000	$ 527,905
CD38 Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Notes Issued				$ 3,250,000
Notes Payable, Noncurrent		$ 1,500,000
Debt Instrument, Maturity Date		Nov. 15, 2022
CD38 Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Payments to Acquire Intangible Assets				$ 1,750,000
Capitalized Contract Cost, Gross		$ 5,000,000
Consensi [Member]
Finite-Lived Intangible Assets [Line Items]
Issuance of convertible debt			$ 1,500,000

DEBT (Details)

DEBT (Details)	Dec. 31, 2021 USD ($)
Debt Disclosure [Abstract]
2022	$ 0
2023	0
2024	0
2025	0
2026	0
2027	1,420
Thereafter	148,580
Total long-term debt	$ 150,000

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)	1 Months Ended	2 Months Ended	4 Months Ended	6 Months Ended	9 Months Ended
	Jan. 31, 2020	Feb. 28, 2021	May 06, 2020	Jul. 08, 2020	Sep. 30, 2022	Apr. 14, 2022	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
License Agreement [Member] | Purple Bio Tech [Member]
Debt Instrument [Line Items]
Principal amount					$ 1,500,000
Debt Instrument, Interest Rate During Period					5%
Debt Instrument, Convertible, Conversion Price					$ 5
Note Payable 1 [Member]
Debt Instrument [Line Items]
Principal amount					$ 200,000
Debt stated interest rate					9%
Debt maturity date					Jun. 15, 2020
Note payable								$ 200,000
Note Payable 2 [Member]
Debt Instrument [Line Items]
Principal amount	$ 500,000
Debt stated interest rate	8%
Debt maturity date	Feb. 08, 2021
Note payable					$ 500,000
Debt Instrument, Interest Rate Terms	plus additional 2% in the event of default
Note Payable 2 [Member] | Debt Extension [Member] | Warrant [Member]
Debt Instrument [Line Items]
exchange of warrants						400,000
Warrant exercise price						$ 1.50
Note Payable 3 [Member]
Debt Instrument [Line Items]
Principal amount	$ 250,000
Debt stated interest rate	8%
Debt maturity date	Feb. 08, 2021
Note payable					0		$ 0
Debt Instrument, Interest Rate Terms	plus additional 2% in the event of default
Note Payable 4 [Member]
Debt Instrument [Line Items]
Principal amount	$ 250,000
Debt stated interest rate	8%
Debt maturity date	Feb. 08, 2021
Note payable					0		0
Note Payable 5 [Member]
Debt Instrument [Line Items]
Principal amount	$ 333,000
Debt stated interest rate	8%
Debt maturity date	Feb. 08, 2021
Note payable					0		333,000
Debt Instrument, Interest Rate Terms	plus additional 2% in the event of default
Note Payable 6 [Member]
Debt Instrument [Line Items]
Principal amount	$ 167,000
Debt stated interest rate	8%
Debt maturity date	Feb. 08, 2021
Note payable					117,000
Debt Instrument, Interest Rate Terms	plus additional 2% in the event of default
Note Payable 6 [Member] | Debt Extension [Member]
Debt Instrument [Line Items]
exchange of warrants						250,000
Warrant exercise price						$ 1.50
Note Payable 7 [Member]
Debt Instrument [Line Items]
Principal amount									$ 104,000
Note payable					0		0
PPP Loan [Member]
Debt Instrument [Line Items]
Note payable					0		77,595
Proceeds from loan		$ 77,595	$ 77,500
EIDL Loan [Member]
Debt Instrument [Line Items]
Debt stated interest rate				3.75%
Note payable					$ 150,000		$ 150,000
Proceeds from loan				$ 150,000

CAPITAL STRUCTURE (Details)

CAPITAL STRUCTURE (Details) - shares	Sep. 30, 2022	Sep. 14, 2022	Sep. 13, 2022	Aug. 19, 2022	Jul. 28, 2022	Jun. 28, 2022	Jun. 27, 2022	Apr. 14, 2022	Mar. 02, 2022	May 28, 2021
Coral Investment Partners Warrants [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	1,000,000
Coral Investment Partners Warrants [Member] | Exercise price $2.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	500,000
Coral Investment Partners Warrants [Member] | Exercise Price $5.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	500,000
Warrant Holder 1 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	1,497,500
Class of Warrant or Right, Outstanding Gross	1,500,000
Class of Warrant or Right, shares outstanding					(2,500)
Warrant Holder 1 [Member] | Exercise price $2.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	500,000									500,000
Class of Warrant or Right, Outstanding Gross	500,000
Warrant Holder 1 [Member] | Exercise Price $5.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	500,000									500,000
Class of Warrant or Right, Outstanding Gross	500,000
Warrant Holder 1 [Member] | Exercise Price $1.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	497,500									500,000
Class of Warrant or Right, Outstanding Gross	500,000
Class of Warrant or Right, shares outstanding					(2,500)
Warrant Holder 2 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	100,000
Class of Warrant or Right, Outstanding Gross	400,000		(25,000)			(225,000)	(45,000)		(5,000)
Warrant Holder 2 [Member] | Exercise price $2.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	100,000		(25,000)			(75,000)
Warrant Holder 2 [Member] | Exercise Price $5.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	100,000
Class of Warrant or Right, Outstanding Gross	100,000
Warrant Holder 2 [Member] | Exercise Price $1.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	200,000					(150,000)	(45,000)		(5,000)
Purple Bio Tech Warrant [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	300,000
Purple Bio Tech Warrant [Member] | Exercise Price $5.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	300,000
Warrant Holder 3 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	0
Class of Warrant or Right, Outstanding Gross	600,000		(10,000)	(115,000)
Warrant Holder 3 [Member] | Transfer To Warrant Holder 4 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	(300,000)
Warrant Holder 3 [Member] | Transfer To Warrant Holder 5 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	(175,000)
Warrant Holder 3 [Member] | Exercise Price $1.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	600,000		(10,000)	(115,000)
Warrant Holder 3 [Member] | Exercise Price $1.00 [Member] | Transfer To Warrant Holder 4 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	(300,000)
Warrant Holder 3 [Member] | Exercise Price $1.00 [Member] | Transfer To Warrant Holder 5 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	(175,000)
Warrant Holder 4 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	0
Class of Warrant or Right, Outstanding Gross				(300,000)
Warrant Holder 4 [Member] | Transfer From Warrant Holder 3 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	300,000
Warrant Holder 4 [Member] | Exercise Price $1.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross				(300,000)
Warrant Holder 4 [Member] | Exercise Price $1.00 [Member] | Transfer From Warrant Holder 3 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	300,000
Warrant Holder 5 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	375,000
Warrant Holder 5 [Member] | Transfer From Warrant Holder 3 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	175,000
Warrant Holder 5 [Member] | Transfer From Warrant Holder 9 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	200,000
Warrant Holder 5 [Member] | Exercise Price $1.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	175,000
Warrant Holder 5 [Member] | Exercise Price $1.00 [Member] | Transfer From Warrant Holder 3 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	175,000
Warrant Holder 5 [Member] | Exercise Price $1.50 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	200,000
Class of Warrant or Right, Outstanding Gross	200,000
Warrant Holder 6 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	250,000
Warrant Holder 6 [Member] | Exercise Price $1.50 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	250,000
Warrant Holder 7 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	400,000
Warrant Holder 7 [Member] | Exercise Price $1.50 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	400,000
Warrant Holder 8 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	0
Class of Warrant or Right, Outstanding Gross	775,000	(775,000)
Warrant Holder 8 [Member] | Exercise Price $1.50 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	775,000	(775,000)
Warrant Holder 9 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	0
Class of Warrant or Right, Outstanding Gross	200,000
Warrant Holder 9 [Member] | Transfer To Warrant Holder 5 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	(200,000)
Warrant Holder 9 [Member] | Exercise Price $1.50 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	200,000
Warrant Holder 9 [Member] | Exercise Price $1.50 [Member] | Transfer From Warrant Holder 5 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	(200,000)
Warrant Holder 10 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	0
Class of Warrant or Right, Outstanding Gross	350,000	(246,666)		(50,000)					(53,334)
Warrant Holder 10 [Member] | Exercise Price $1.50 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	350,000	(246,666)		(50,000)					(53,334)
Warrant Holder 11 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	470,000
Class of Warrant or Right, Outstanding Gross	300,000							170,000
Warrant Holder 11 [Member] | Exercise price $2.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	150,000
Class of Warrant or Right, Outstanding Gross	150,000
Warrant Holder 11 [Member] | Exercise Price $1.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	150,000
Class of Warrant or Right, Outstanding Gross	150,000
Warrant Holder 11 [Member] | Exercise Price $1.50 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	170,000
Class of Warrant or Right, Outstanding Gross								170,000
Warrant Holder 12 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	0
Class of Warrant or Right, Outstanding Gross	1,018,050	(918,050)		(100,000)
Warrant Holder 12 [Member] | Exercise Price $1.50 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	1,018,050	(918,050)		(100,000)
Warrant Holder 13 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	0
Class of Warrant or Right, Outstanding Gross	225,000	(210,000)							(15,000)
Warrant Holder 13 [Member] | Exercise Price $1.50 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	225,000	(210,000)							(15,000)
Warrant Holder 14 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	0
Class of Warrant or Right, Outstanding Gross	100,000			(100,000)
Warrant Holder 14 [Member] | Exercise Price $1.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	100,000			(100,000)
Warrant Holder 15 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	0
Class of Warrant or Right, Outstanding Gross	100,000	(100,000)
Warrant Holder 15 [Member] | Exercise Price $1.50 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	100,000	(100,000)
Warrant Holder 16 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	0
Class of Warrant or Right, Outstanding Gross	100,000	(75,000)					(25,000)
Warrant Holder 16 [Member] | Exercise Price $1.50 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	100,000	(75,000)					(25,000)
Warrant Holder 17 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	0
Class of Warrant or Right, Outstanding Gross	52,050	(52,050)
Warrant Holder 17 [Member] | Exercise Price $1.50 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	52,050	(52,050)
Warrant Holder 18 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	250,000
Warrant Holder 18 [Member] | Exercise Price $3.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	250,000
Warrant Holder 19 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	0
Class of Warrant or Right, Outstanding Gross	300,000	(300,000)
Warrant Holder 19 [Member] | Exercise Price $1.50 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding Gross	300,000	(300,000)
Warrant [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	4,642,500
Warrant [Member] | Exercise price $2.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	1,150,000
Warrant [Member] | Exercise Price $5.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	1,400,000
Warrant [Member] | Exercise Price $1.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	822,500
Warrant [Member] | Exercise Price $1.50 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	1,020,000
Warrant [Member] | Exercise Price $3.00 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	250,000

CAPITAL STRUCTURE (Details Narr

CAPITAL STRUCTURE (Details Narrative) - USD ($)				1 Months Ended		2 Months Ended	3 Months Ended		9 Months Ended
	Sep. 06, 2022	Jul. 13, 2022	Nov. 23, 2020	Dec. 20, 2021	Feb. 28, 2021	Feb. 18, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 14, 2022	Sep. 13, 2022	Aug. 19, 2022	Jul. 28, 2022	Jun. 27, 2022	Apr. 14, 2022	Mar. 30, 2022	Mar. 02, 2022	Jan. 28, 2022	Dec. 31, 2021	Dec. 28, 2021	Sep. 22, 2021	Jul. 30, 2021	May 28, 2021
Class of Stock [Line Items]
Number of share issued									760,000,000
Common stock, shares authorized							750,000,000		750,000,000											750,000,000
Common stock, par value							$ 0.0001		$ 0.0001											$ 0.0001
Preferred stock, shares authorized							10,000,000		10,000,000
Preferred stock, par value							$ 0.0001		$ 0.0001
Common stock, shares issued							43,207,163		43,207,163											37,082,864
Common stock, shares outstanding							43,207,163		43,207,163											36,754,064
Additional paid in capital							$ 1,319,945	$ 2,557,828	$ 3,271,365	$ 6,916,452
Capital distributions							0	$ 0	0	$ 0
Common stock repurchased shares					328,800
Treasury stock							$ 0		$ 0											$ 247,165	$ 247,165
Treasury Stock retired						328,800
Services To Be Provided [Member]
Class of Stock [Line Items]
Warrant exercise price				$ 1
Warrant expiration date				Dec. 20, 2026
Common Stock [Member]
Class of Stock [Line Items]
Common stock, shares issued							43,207,163	34,750,733	43,207,163	34,750,733
Common stock, shares outstanding							43,207,163	34,750,733	43,207,163	34,750,733
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares outstanding							0		0
Series B Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized							2,000,000		2,000,000
Preferred stock, par value							$ 0.0001		$ 0.0001
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized							10,000,000		10,000,000											10,000,000
Preferred stock, par value							$ 0.0001		$ 0.0001											$ 0.0001
Preferred stock, shares outstanding							8,000		8,000											0
Coral Investment Partners Warrants [Member]
Class of Stock [Line Items]
Warrants outstanding							1,000,000		1,000,000
Class of Warrant or Right, Date from which Warrants or Rights Exercisable			Nov. 30, 2023
Coral Investment Partners Warrants [Member] | Exercise price $2.00 [Member]
Class of Stock [Line Items]
Warrants outstanding							500,000		500,000
Coral Investment Partners Warrants [Member] | Exercise Price $5.00 [Member]
Class of Stock [Line Items]
Warrants outstanding							500,000		500,000
Coral Investment Partners Warrants [Member] | Warrant Class A [Member]
Class of Stock [Line Items]
Warrants outstanding			500,000
Coral Investment Partners Warrants [Member] | Warrant Class A [Member] | Exercise price $2.00 [Member]
Class of Stock [Line Items]
Warrant exercise price			$ 2
Coral Investment Partners Warrants [Member] | Warrant Class B [Member]
Class of Stock [Line Items]
Warrants outstanding			500,000
Coral Investment Partners Warrants [Member] | Warrant Class B [Member] | Exercise Price $5.00 [Member]
Class of Stock [Line Items]
Warrant exercise price			$ 5
Warrant Holder 1 [Member]
Class of Stock [Line Items]
Warrants outstanding							1,497,500		1,497,500
Warrant expiration date														Jun. 01, 2026
Warrant Holder 1 [Member] | Exercise price $2.00 [Member]
Class of Stock [Line Items]
Warrants outstanding							500,000		500,000															500,000
Warrant exercise price																								$ 2
Warrant Holder 1 [Member] | Exercise Price $5.00 [Member]
Class of Stock [Line Items]
Warrants outstanding							500,000		500,000															500,000
Warrant exercise price																								$ 5
Warrant Holder 1 [Member] | Exercise Price $1.00 [Member]
Class of Stock [Line Items]
Warrants outstanding							497,500		497,500															500,000
Warrant exercise price														$ 1										$ 1
Warrants outstanding														2,500
Warrant Holder 2 [Member]
Class of Stock [Line Items]
Warrants outstanding							100,000		100,000
Warrant Holder 2 [Member] | Professional Services 2 [Member]
Class of Stock [Line Items]
Warrant expiration date																							Jul. 26, 2026
Warrant Holder 2 [Member] | Termination Of License Right [Member] | Purple Bio Tech [Member]
Class of Stock [Line Items]
Warrant exercise price																						$ 5
Warrants outstanding																						300,000
Share-based Payment Arrangement, Expense									$ 1,897,585
Warrant Holder 2 [Member] | Exercise Price $5.00 [Member]
Class of Stock [Line Items]
Warrants outstanding							100,000		100,000
Warrant Holder 2 [Member] | Warrant 1 [Member] | Professional Services 2 [Member]
Class of Stock [Line Items]
Warrant exercise price																							$ 1
Warrants outstanding																							200,000
Warrant Holder 2 [Member] | Warrant 2 [Member] | Professional Services 2 [Member]
Class of Stock [Line Items]
Warrant exercise price																							$ 2
Warrants outstanding																							100,000
Warrant Holder 2 [Member] | Warrant 3 [Member] | Professional Services 2 [Member]
Class of Stock [Line Items]
Warrant exercise price																							$ 5
Warrants outstanding																							100,000
Warrant Holder 2 [Member] | Warrant 4 [Member] | Professional Services 2 [Member]
Class of Stock [Line Items]
Warrant exercise price																		$ 1
Warrants outstanding																		5,000
Warrant Holder 2 [Member] | Warrant 5 [Member] | Professional Services 2 [Member]
Class of Stock [Line Items]
Warrant exercise price															$ 1
Warrants outstanding															195,000
Warrant Holder 2 [Member] | Warrant 6 [Member] | Professional Services 2 [Member]
Class of Stock [Line Items]
Warrant exercise price															$ 2
Warrants outstanding															75,000
Warrant Holder 2 [Member] | Warrant 7 [Member] | Professional Services 2 [Member]
Class of Stock [Line Items]
Warrant exercise price												$ 2
Warrants outstanding												25,000
Warrant Holder 3 [Member]
Class of Stock [Line Items]
Warrants outstanding							0		0
Warrant Holder 3 [Member] | Services To Be Provided [Member]
Class of Stock [Line Items]
Warrant exercise price												$ 1	$ 1
Warrants outstanding				600,000								10,000	115,000
Warrant Holder 4 [Member]
Class of Stock [Line Items]
Warrants outstanding							0		0
Warrant exercise price													$ 1
Warrants outstanding													300,000
Warrant transferred		300,000		300,000
Warrant Holder 5 [Member]
Class of Stock [Line Items]
Warrants outstanding							375,000		375,000
Warrant transferred	175,000			175,000
Warrant Holder 5 [Member] | Exercise Price $1.00 [Member]
Class of Stock [Line Items]
Warrants outstanding							175,000		175,000
Warrant Holder 5 [Member] | Warrant 1 [Member] | Professional Services 1 [Member]
Class of Stock [Line Items]
Warrant exercise price																			$ 1.50
Warrants outstanding																			200,000
Warrant Holder 9 [Member]
Class of Stock [Line Items]
Warrants outstanding							0		0
Warrant transferred	200,000
Warrant Holder 9 [Member] | Warrant 1 [Member] | Professional Services 1 [Member]
Class of Stock [Line Items]
Warrant exercise price																			$ 1.50
Warrant expiration date																			Jan. 31, 2024
Warrants outstanding																			200,000
Warrant Holder 6 [Member]
Class of Stock [Line Items]
Warrants outstanding							250,000		250,000
Warrant Holder 6 [Member] | Debt Extension [Member]
Class of Stock [Line Items]
Warrant exercise price																			$ 1.50
Warrant expiration date																			Jan. 31, 2024
Warrants outstanding																			250,000
Warrant Holder 7 [Member]
Class of Stock [Line Items]
Warrants outstanding							400,000		400,000
Warrant Holder 7 [Member] | Warrant [Member] | Debt Extension [Member]
Class of Stock [Line Items]
Warrant exercise price																			$ 1.50
Warrant expiration date																			Jan. 31, 2024
Warrants outstanding																			400,000
Warrant Holder 8 [Member]
Class of Stock [Line Items]
Warrants outstanding							0		0
Warrant Holder 8 [Member] | Warrant [Member] | Professional Services [Member]
Class of Stock [Line Items]
Warrant exercise price											$ 1.50								$ 1.50
Warrant expiration date																			Jan. 31, 2024
Warrants outstanding											775,000								775,000
Warrant Holder 10 [Member]
Class of Stock [Line Items]
Warrants outstanding							0		0
Warrant Holder 10 [Member] | Warrant 2 [Member] | Professional Services 2 [Member]
Class of Stock [Line Items]
Warrant exercise price																			$ 1.50
Warrant expiration date																			Jan. 31, 2024
Warrants outstanding											246,666								350,000
Warrant Holder 10 [Member] | Warrant [Member] | Professional Services 2 [Member]
Class of Stock [Line Items]
Warrant exercise price											$ 1.50		$ 1.50					$ 1.50
Warrants outstanding													50,000					53,334
Warrant Holder 11 [Member]
Class of Stock [Line Items]
Warrants outstanding							470,000		470,000
Warrant Holder 11 [Member] | Exercise price $2.00 [Member]
Class of Stock [Line Items]
Warrants outstanding							150,000		150,000
Warrant Holder 11 [Member] | Exercise Price $1.00 [Member]
Class of Stock [Line Items]
Warrants outstanding							150,000		150,000
Warrant Holder 11 [Member] | Warrant 3 [Member] | Professional Services 3 [Member]
Class of Stock [Line Items]
Warrant exercise price																$ 1.50			$ 1
Warrant expiration date																			Jan. 31, 2024
Warrants outstanding																170,000			150,000
Warrant Holder 11 [Member] | Warrant 3b [Member] | Professional Services 3 [Member]
Class of Stock [Line Items]
Warrant exercise price																			$ 2
Warrants outstanding																			150,000
Warrant Holder 12 [Member]
Class of Stock [Line Items]
Warrants outstanding							0		0
Warrant Holder 12 [Member] | Warrant 4 [Member] | Professional Services 4 [Member]
Class of Stock [Line Items]
Warrant exercise price											$ 1.50		$ 1.50						$ 1.50
Warrant expiration date																			Jan. 31, 2024
Warrants outstanding											918,050		100,000						1,018,050
Warrant Holder 13 [Member]
Class of Stock [Line Items]
Warrants outstanding							0		0
Warrant Holder 13 [Member] | Warrant 5 [Member] | Professional Services 5 [Member]
Class of Stock [Line Items]
Warrant exercise price											$ 1.50							$ 1.50	$ 1.50
Warrant expiration date																			Jan. 31, 2024
Warrants outstanding											210,000							15,000	225,000
Warrant Holder 14 [Member]
Class of Stock [Line Items]
Warrants outstanding							0		0
Warrant Holder 14 [Member] | Warrant 6 [Member] | Professional Services 6 [Member]
Class of Stock [Line Items]
Warrant exercise price													$ 1						$ 1
Warrant expiration date																			Jan. 31, 2024
Warrants outstanding													100,000						100,000
Warrant Holder 15 [Member]
Class of Stock [Line Items]
Warrants outstanding							0		0
Warrant Holder 15 [Member] | Warrant 7 [Member] | Professional Services 7 [Member]
Class of Stock [Line Items]
Warrant exercise price											$ 1.50								$ 1.50
Warrant expiration date																			Jan. 31, 2024
Warrants outstanding											100,000								100,000
Warrant Holder 16 [Member]
Class of Stock [Line Items]
Warrants outstanding							0		0
Warrant Holder 16 [Member] | Warrant 8 [Member] | Professional Services 8 [Member]
Class of Stock [Line Items]
Warrant exercise price											$ 1.50				$ 1.50				$ 1.50
Warrant expiration date																			Jan. 31, 2024
Warrants outstanding											75,000				25,000				100,000
Warrant Holder 17 [Member]
Class of Stock [Line Items]
Warrants outstanding							0		0
Warrant Holder 17 [Member] | Warrant 9 [Member] | Professional Services 9 [Member]
Class of Stock [Line Items]
Warrant exercise price											$ 1.50								$ 1.50
Warrant expiration date																			Jan. 31, 2024
Warrants outstanding											52,050								52,050
Warrant Holder 18 [Member]
Class of Stock [Line Items]
Warrants outstanding							250,000		250,000
Warrant Holder 18 [Member] | Investment [Member]
Class of Stock [Line Items]
Warrant exercise price																	$ 3
Warrant expiration date																	Mar. 30, 2024
Warrants outstanding																	250,000
Warrant Holder 19 [Member]
Class of Stock [Line Items]
Warrants outstanding							0		0
Warrant Holder 19 [Member] | Professional Services [Member]
Class of Stock [Line Items]
Warrant exercise price											$ 1.50						$ 1.50
Warrant expiration date																	Apr. 01, 2027
Warrants outstanding											300,000						300,000

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	Sep. 30, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2022 (remaining)	$ 11,250
2023	45,000
2024	14,999
Total minimum lease payments:	71,249
Less amount representing interest	(5,074)
Present value of minimum lease payments:	$ 66,175

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 31, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Jun. 30, 2021
Product Liability Contingency [Line Items]
Operating lease expense		$ 11,250	$ 11,250	$ 33,750	$ 33,750
Operating Lease, Right-of-Use Asset		68,541		68,541		$ 17,925
Operating Lease, Liability, Current		9,834		9,834		14,724
Operating Lease, Liability, Noncurrent		56,341		56,341		0
Minimum future royalty payments		0		0		0
Other Income		0	0	0	77,500
Non-refundable fee	$ 75,000
Initial license fee	75,000
Minimum [Member]
Product Liability Contingency [Line Items]
Maintenance fees	15,000
Maximum [Member]
Product Liability Contingency [Line Items]
Maintenance fees	$ 25,000
Pharmaceutical Marketing Partner [Member]
Product Liability Contingency [Line Items]
Deferred Revenue							$ 1,000,000
Other Income						$ 1,000,000
Royalty advances		$ 0	$ 0	$ 0	$ 0

401(k) PROFIT-SHARING PLAN (Det

401(k) PROFIT-SHARING PLAN (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Retirement Benefits [Abstract]
Employer contributions	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit)	$ 0	$ 0	$ 0	$ 0