CirTran (CIRX) 10-Q 20 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 14, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	000-49654
Entity Registrant Name	CirTran Corporation
Entity Central Index Key	0000813716
Entity Tax Identification Number	68-0121636
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	6360 S Pecos Road
Entity Address, Address Line Two	Suite 8
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89120
City Area Code	(801)
Local Phone Number	963-5112
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		4,945,417

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash	$ 23,402	$ 18,081
Inventory	874,258	816,014
Accounts receivable, net of allowance for doubtful accounts of $39,438 and $39,438, respectively	157,622	62,873
Other current assets	576,385	328,468
Total current assets	1,789,282	1,683,509
Investment in securities at cost	300,000	300,000
Right-of-use asset
Property and equipment, net of accumulated depreciation	20,172	15,018
Total assets	2,109,454	1,998,527
Current liabilities:
Liabilities for product returns and credits	108,461
Accrued liabilities	2,237,923	2,079,252
Accrued payroll and compensation expense	5,028,293	4,794,836
Accrued interest, current portion	5,559,333	5,214,530
Convertible debenture, current portion, net of discounts	264,284	264,284
Derivative liability	1,024,075	1,004,837
Liabilities from discontinued operations	25,457,385	25,342,601
Total current liabilities:	42,378,110	41,390,374
Deferred tax liability	50,888	50,888
Note payable, net of current portion	636,727	656,000
Convertible debenture, net of current portion, net of discount	2,039,861	1,968,310
Total liabilities	45,105,586	44,065,572
Commitments and contingencies
Stockholders’ deficit:
Common stock, par value $0.001; 100,000,000 shares authorized; 4,945,417 shares issued and outstanding	4,945	4,945
Additional paid-in capital	37,233,561	37,233,561
Accumulated deficit	(80,234,638)	(79,305,551)
Total stockholders’ deficit	(42,996,132)	(42,067,045)
Total liabilities and stockholders’ deficit	2,109,454	1,998,527
Nonrelated Party [Member]
Current assets:
Deposits on inventory	65,440	40,440
Current liabilities:
Accounts payable Related party	2,345,979	2,323,917
Short-term advances payable	58,366	58,366
Note payable	90,000	90,000
Related Party [Member]
Current assets:
Deposits on inventory	92,175	417,633
Current liabilities:
Accounts payable Related party		13,740
Short-term advances payable	21,882	21,882
Note payable	$ 182,129	$ 182,129

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 39,438	$ 39,438
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	4,945,417	4,945,417
Common stock, shares outstanding	4,945,417	4,945,417

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Net sales	$ 766,512	$ 477,018	$ 1,438,432	$ 1,695,707
Cost of sales	112,094	170,108	467,811	580,961
Gross profit	654,418	306,910	970,621	1,114,746
Operating expenses
Employee costs	149,100	139,751	422,902	406,751
Selling, general and administrative expenses	505,169	293,891	794,362	987,662
Total operating expenses	654,269	433,642	1,217,264	1,394,413
Income (loss) from operations	149	(126,732)	(246,643)	(279,667)
Other income (expense)
Interest expense	(192,487)	(179,342)	(562,546)	(527,774)
Gain on forgiveness of debt			13,000
Gain (loss) on derivative valuation	25,265	(1,156)	(19,238)	(35,105)
Other income			1,124
Total other expense	(167,222)	(180,498)	(567,660)	(562,879)
Net loss from continuing operations	(167,073)	(307,230)	(814,303)	(842,546)
Loss from discontinued operations	(38,682)	(38,682)	(114,784)	(114,784)
Net loss	$ (205,755)	$ (345,912)	$ (929,087)	$ (957,330)
Net loss from continuing operations per common share, basic	$ (0.03)	$ (0.06)	$ (0.16)	$ (0.17)
Net loss from continuing operations per common share, diluted	(0.03)	(0.06)	(0.16)	(0.17)
Net loss from discontinued operations per common share, basic	(0.01)	(0.01)	(0.02)	(0.02)
Net loss from discontinued operations per common share, diluted	(0.01)	(0.01)	(0.02)	(0.02)
Net loss per common share, basic	(0.04)	(0.07)	(0.18)	(0.19)
Net loss per common share, diluted	$ (0.04)	$ (0.07)	$ (0.18)	$ (0.19)
Basic weighted average common shares outstanding	4,945,417	4,945,417	4,945,417	4,945,417
Diluted weighted average common shares outstanding	4,945,417	4,945,417	4,945,417	4,945,417

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2021	$ 4,945	$ 37,233,561	$ (77,803,460)	$ (40,564,954)
Balance, shares at Dec. 31, 2021	4,945,417
Net loss			(296,503)	(296,503)
Balance at Mar. 31, 2022	$ 4,945	37,233,561	(78,099,963)	(40,861,457)
Balance, shares at Mar. 31, 2022	4,945,417
Balance at Dec. 31, 2021	$ 4,945	37,233,561	(77,803,460)	(40,564,954)
Balance, shares at Dec. 31, 2021	4,945,417
Net loss				(957,330)
Balance at Sep. 30, 2022	$ 4,945	37,233,561	(78,760,790)	(41,522,284)
Balance, shares at Sep. 30, 2022	4,945,417
Balance at Mar. 31, 2022	$ 4,945	37,233,561	(78,099,963)	(40,861,457)
Balance, shares at Mar. 31, 2022	4,945,417
Net loss			(314,915)	(314,915)
Balance at Jun. 30, 2022	$ 4,945	37,233,561	(78,414,878)	(41,176,372)
Balance, shares at Jun. 30, 2022	4,945,417
Net loss			(345,912)	(345,912)
Balance at Sep. 30, 2022	$ 4,945	37,233,561	(78,760,790)	(41,522,284)
Balance, shares at Sep. 30, 2022	4,945,417
Balance at Dec. 31, 2022	$ 4,945	37,233,561	(79,305,551)	(42,067,045)
Balance, shares at Dec. 31, 2022	4,945,417
Net loss			(480,345)	(480,345)
Balance at Mar. 31, 2023	$ 4,945	37,233,561	(79,785,896)	(42,547,390)
Balance, shares at Mar. 31, 2023	4,945,417
Balance at Dec. 31, 2022	$ 4,945	37,233,561	(79,305,551)	(42,067,045)
Balance, shares at Dec. 31, 2022	4,945,417
Net loss				(929,087)
Balance at Sep. 30, 2023	$ 4,945	37,233,561	(80,234,638)	(42,996,132)
Balance, shares at Sep. 30, 2023	4,945,417
Balance at Mar. 31, 2023	$ 4,945	37,233,561	(79,785,896)	(42,547,390)
Balance, shares at Mar. 31, 2023	4,945,417
Net loss			(242,987)	(242,987)
Balance at Jun. 30, 2023	$ 4,945	37,233,561	(80,028,883)	(42,790,377)
Balance, shares at Jun. 30, 2023	4,945,417
Net loss			(205,755)	(205,755)
Balance at Sep. 30, 2023	$ 4,945	$ 37,233,561	$ (80,234,638)	$ (42,996,132)
Balance, shares at Sep. 30, 2023	4,945,417

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities
Net loss	$ (929,087)	$ (957,330)
Adjustments to reconcile net income to net cash (used) provided by operating activities:
Loss from discontinued operations	114,784	114,784
Depreciation expense	3,260	2,857
Loss on derivative valuation	19,238	35,105
Debt discount amortization	71,551	68,157
Gain on forgiveness of debt	(13,000)
Amortization of right-of-use asset to rent expense		22,291
Changes in operating assets and liabilities:
Inventory	(58,244)	(189,740)
Deposits on inventory	(25,000)	(33,641)
Deposits on inventory - related party	325,458	(185,555)
Accounts receivable	(94,749)	128,943
Other current assets	(247,917)	40
Accounts payable	21,323	112,892
Liabilities for product returns and credits	108,461
Accrued liabilities	158,670	608,019
Payments for lease liability		(22,291)
Accrued payroll and compensation	233,457	193,310
Accrued interest	344,803	270,189
Net cash provided by operating activities	33,008	168,030
Cash flows from investing activities:
Purchase of property and equipment	(8,414)
Net Cash used in investing activities	(8,414)
Cash flows from financing activities:
Proceeds from loans payable	65,925
Proceeds from related-party loans	13,858	6,930
Repayments of related-party loans	(99,056)	(139,883)
Net Cash used in financing activities	(19,273)	(132,953)
Net change in cash	5,321	35,077
Cash, beginning of period	18,081	5,472
Cash, end of period	23,402	40,549
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for income taxes

ORGANIZATION AND NATURE OF OPER

ORGANIZATION AND NATURE OF OPERATIONS	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1 — ORGANIZATION AND NATURE OF OPERATIONS In 1987, CirTran Corporation was incorporated in Nevada under the name Vermillion Ventures, Inc., for the purpose of acquiring other operating corporate entities. We were largely inactive until July 1, 2000, when our wholly owned subsidiary, CirTran Corporation (Utah), acquired substantially all the assets and certain liabilities of Circuit Technology, Inc., founded by our president, Iehab Hawatmeh. We, together with our majority-owned subsidiaries, manufacture, distribute, and sell condoms, electronic tobacco products, cigars, energy drinks, water beverages, and related merchandise, all using the HUSTLER® brand name. Since entering our 2019 five-year manufacturing and distribution agreement with an unrelated party, our efforts have been devoted to phase one of our development of all HUSTLER®-branded products, which led us to generating revenue during 2020 for the first time in several years.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation Our unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). These financial statements and the notes attached hereto should be read in conjunction with the financial statements and notes included in our Form 10-K for the fiscal year ended December 31, 2022. In the opinion of our management, all adjustments, including normal recurring adjustments necessary to present fairly our financial position, as of September 30, 2023, and the results of our operations and cash flows for the nine months then ended have been included. The results of operations for the interim period are not necessarily indicative of the results for the full year ending December 31, 2023. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the estimated useful lives of property and equipment. Actual results could differ from those estimates. Principles of Consolidation The consolidated financial statements include the accounts of the company and our wholly owned subsidiaries: CirTran Products Corp., LBC Products, Inc., and CirTran Asia, Inc. Intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates In preparing the financial statements in accordance with US GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reported periods. Actual results could differ from those estimates. Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. At times, such deposits may exceed the Federal Deposit Insurance Corporation insurable limit. Cash Equivalents We consider all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no Revenue Recognition We follow Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers During the nine months ended September 30, 2023 and 2022, we recognized revenue of $ 538,228 402,723 Additionally, we recognized revenues of $ 900,204 1,292,984 The Company also recognizes revenue from advanced royalty payments per the terms in its Manufacturing and Distribution Agreement with one if its distributors. The royalty to be received is calculated based on 8 350,000 150,000 150,000 Accounts Receivable Revenues that have been recognized but not yet received are recorded as accounts receivable. Losses on receivables will be recognized when it is more likely than not that a receivable will not be collected. An allowance for estimated uncollectible amounts will be recognized to reduce the amount receivable to its net realizable value when needed. As of September 30, 2023, the Company has recorded an allowance for doubtful accounts of $ 39,438 Investment in Securities Our cost-method investment consists of an investment in a private digital multi-media technology company that totaled $ 300,000 20 Inventories Inventories are stated at the lower of average cost or net realizable value. Cost on manufactured inventories includes labor, material, and overhead. Overhead cost is based on indirect costs allocated to cost of sales, work-in-process inventory, and finished goods inventory. Indirect overhead costs have been charged to cost of sales or capitalized as inventory, based on management’s estimate of the benefit of indirect manufacturing costs to the manufacturing process. When there is evidence that the inventory’s value is less than original cost, the inventory is reduced to market value. We determine market value on current resale amounts and whether technological obsolescence exists. We will seek agreements with manufacturing customers that require them to purchase their inventory items in the event they cancel their business with us. From time to time, we will place deposits on inventory to be delivered in the future. These deposits are carried as a separate balance sheet component and total $ 65,440 92,175 40,440 417,633 On most of tobacco related products, the Company pays in advance for Federal Excise Taxes and State Excise Taxes prior to receiving product. The Company accrues those taxes on its balance sheet and expenses them per-unit basis as sold. Inventory balances consisted of the following: SCHEDULE OF INVENTORY September 30, 2023 December 31, 2022 Finished goods $ 789,007 $ 787,671 Raw materials 85,251 28,343 Total $ 874,258 $ 816,014 Fair Value of Financial Instruments ASC 820-10-15, Fair Value Measurement-Overall-Scope and Scope Exceptions Level 1 Level 2 Level 3 Accounts payable and related-party payables have fair values that approximate the carrying value due to the short-term nature of these instruments. Derivative liabilities are measured using level 3 inputs. SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES CARRIED AT FAIR VALUED MEASURED ON RECURRING BASIS Total Fair September 30, Quoted prices Significant Significant Derivative liabilities $ 1,024,075 $ — $ — $ 1,024,075 Total Fair Quoted prices Significant Significant Derivative liabilities $ 1,004,837 $ — $ — $ 1,004,837 Loss per Share Basic loss per share is calculated by dividing net loss available to common shareholders by the weighted-average number of common shares outstanding during each period. Diluted loss per share is similarly calculated, except that the weighted-average number of common shares outstanding would include common shares that may be issued subject to existing rights with dilutive potential when applicable. There were approximately 216,834,000 106,038,000 Recently Issued Accounting Pronouncements We have implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on our financial statements unless otherwise disclosed, and we do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on our financial position or results of operations.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 — GOING CONCERN The accompanying unaudited consolidated financial statements have been prepared in conformity with US GAAP, which contemplates our continuation as a going concern. We had a working capital deficiency of $ 40,588,828 814,303 80,234,638 Our ability to continue as a going concern is dependent upon our ability to successfully accomplish our business plan and eventually attain profitable operations. The accompanying unaudited consolidated financial statements do not include any adjustments that may be necessary if we are unable to continue as a going concern. In the coming year, our foreseeable cash requirements will relate to development of business operations and associated expenses. We may experience a cash shortfall and be required to raise additional capital. Historically, we have mainly relied upon shareholder loans and advances to finance operations and growth. Management may raise additional capital by retaining net earnings, if any, or through future public or private offerings of our stock or loans from private investors, although we cannot assure that we will be able to obtain such financing. Our failure to do so could have a material and adverse effect upon our shareholders and us.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 — PROPERTY AND EQUIPMENT We incur certain costs associated with the design and development of molds and dies for our contract-manufacturing segment. These costs are held as deposits on the balance sheet until the molds or dies are finished and ready for use. At that point, the costs are included as part of production equipment in property and equipment and are amortized over their useful lives. We hold title to all molds and dies used in the manufacture of products. Property and equipment and estimated service lives consist of the following: SCHEDULE OF PROPERTY AND EQUIPMENT AND ESTIMATED SERVICE LIVES September 30, 2023 December 31, 2022 Useful Life (years) Furniture and office equipment $ 12,212 $ 3,798 5 10 Vehicles 18,672 18,672 3 7 Total 30,884 22,470 Less: accumulated depreciation (10,712 ) (7,452 ) Property and equipment, net $ 20,172 $ 15,018 We recorded $ 3,260 2,857

RELATED-PARTY TRANSACTIONS

RELATED-PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED-PARTY TRANSACTIONS	NOTE 5 — RELATED-PARTY TRANSACTIONS In 2007, we issued a 10 300,000 The note was due on demand after May 2008 151,833 151,833 On March 31, 2008, we issued to this same family member, along with two other company shareholders, promissory notes totaling $ 315,000 105,000 105,000 300,000 5 12 72,466 72,466 There were $ 21,882 21,882 We have agreed to issue stock options to Iehab Hawatmeh, our president, as compensation for services provided as our chief executive officer. The terms of his employment agreement require us to grant options to purchase 6,000 0.10 30,000 As of September 30, 2023 and December 31, 2022, we owed our president a total of $ 433,379 433,379 5 As of September 30, 2023 and December 31, 2022, we owed a total of $ 0 13,740 During the nine months ended September 30, 2023, we had a net decrease in deposits with a related-party inventory supplier totaling $ 325,458 2 672,614 744,709

OTHER ACCRUED LIABILITIES

OTHER ACCRUED LIABILITIES	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
OTHER ACCRUED LIABILITIES	NOTE 6 — OTHER ACCRUED LIABILITIES Accrued tax liabilities consist of delinquent payroll taxes, interest, and penalties owed by us to the Internal Revenue Service (“IRS”) and other tax entities. Accrued liabilities consist of the following: SCHEDULE OF ACCRUED LIABILITIES September 30, December 31, Tax liabilities $ 550,972 $ 548,811 Other 1,686,951 1,530,441 Total $ 2,237,923 $ 2,079,252 Other accrued liabilities as of September 30, 2023 and December 31, 2022, include a non-interest-bearing payable totaling $ 45,000 45,000 1,653,116 1,437,361 Accrued payroll and compensation liabilities consist of the following: SCHEDULE OF ACCRUED PAYROLL AND COMPENSATION LIABILITIES September 30, December 31, Director fees $ 140,000 $ 135,000 Bonus expenses 129,358 121,858 Commissions 2,148 2,148 Consulting 446,822 500,322 Administrative payroll 4,309,965 4,035,508 Total $ 5,028,293 $ 4,794,836

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7 — COMMITMENTS AND CONTINGENCIES Litigation and Claims Various vendors, service providers, and others have asserted legal claims in previous years. These creditors generally are not actively seeking collection of amounts due to them, and we have determined that the probability of realizing any loss on these claims is remote and will seek to compromise and settle at a deep discount any of such claims that are asserted for collection. These amounts are included in our current liabilities, except where we believe collection or enforcement of the judgments is barred by the applicable statute of limitations, in which case the liabilities have been eliminated. We have not accrued any liability for claims or judgments that we have determined to be barred by the applicable statute of limitations, which generally is eight years for judgments in Utah. Playboy Enterprises, Inc. Our affiliate, Play Beverages, LLC, filed suit against Playboy Enterprises, Inc., in Cook County, Illinois, Circuit Court in October 2012 asserting numerous claims, including breach of contract and tortious interference. Playboy responded with a counterclaim of breach of contract and trademark infringement. After proceedings in October 2016, the court awarded a judgment of $ 6.6 17,205,599 Delinquent Payroll Taxes, Interest, and Penalties In November 2004, the IRS accepted our amended offer in compromise (the “Offer”) to settle delinquent payroll taxes, interest, and penalties, which required us to pay $ 500,000 five years 1,455,767 768,526 5 517,684 517,684 Employment Agreements We engage Iehab Hawatmeh, our president and chief executive officer, through an employment agreement entered in August 2009 and amended in September 2017. In July 2017, Mr. Hawatmeh had resigned all positions with us to pursue other business activities, thereby effectively terminating the agreement. However, the amendment to his employment agreement in September 2017 reinstated Mr. Hawatmeh to his previous positions, with a salary in an amount to be determined. Among other things, the reinstated employment agreement: (a) grants options to purchase a minimum of 6,000 5 1 1 258,750 345,000 We also have an oral agreement with our other director that requires us to issue options to purchase 2,000 License Agreements We have entered into agreements requiring us to pay certain royalties for the manufacture and distribution of licensed products. Fees are based on a percentage of sales and remitted quarterly and are included in cost of sales for financial reporting purposes.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2023
Notes Payable
NOTES PAYABLE	NOTE 8 — NOTES PAYABLE Notes payable consisted of the following: SCHEDULE OF NOTES PAYABLE September 30, 2023 December 31, 2022 Note payable to former service provider for past due account payable (current) $ 90,000 $ 90,000 Note payable for settlement of debt (long-term) 500,000 500,000 Small Business Administration loan 136,727 143,000 Total $ 726,727 $ 733,000 There is $ 353,302 300,165

CONVERTIBLE DEBENTURES

CONVERTIBLE DEBENTURES	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
CONVERTIBLE DEBENTURES	NOTE 9 — CONVERTIBLE DEBENTURES Convertible debentures consisted of the following: SCHEDULE OF CONVERTIBLE DEBENTURES September 30, 2023 December 31, 2022 Convertible debenture, 5 May 30, 2022 $ 200,000 $ 200,000 Convertible debenture, 5 February 8, 2022 25,000 25,000 Convertible debenture, 5 May 30, 2022 25,000 25,000 Convertible debenture, 5 December 8, 2022 25,000 25,000 Convertible debenture, 5 April 30, 2027 2,390,528 2,390,528 Subtotal $ 2,665,528 $ 2,665,528 Less: discounts (361,383 ) (432,934 ) Total $ 2,304,145 $ 2,232,594 Less: current portion (264,284 ) (264,284 ) Long-term portion $ 2,039,861 $ 1,968,310 The convertible debentures and accrued interest are convertible into shares of our common stock at the lower of $ 100 20 As of September 30, 2023 and December 31, 2022, we had accrued interest on the convertible debentures totaling $ 1,887,997 1,788,318

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	9 Months Ended
	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE LIABILITIES	NOTE 10 — DERIVATIVE LIABILITIES As discussed in Note 9—Convertible Debentures, we have entered into five separate agreements to borrow a total of $ 2,665,528 convertible at the holder’s option into common stock of the company at the lesser of $ 100 SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE Volatility 104.8 120.7 % Risk-free rates 4.77 5.06 % Stock price $ 0.022 Remaining life 0.25 3.58 The fair values of the derivative instruments are measured each quarter, which resulted in a loss of $ 19,238 35,105 1,024,075 1,004,837

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
STOCK OPTIONS AND WARRANTS	NOTE 11 — STOCK OPTIONS AND WARRANTS Stock Incentive Plans During the nine months ended September 30, 2023, 8,000 8,000 As of September 30, 2023 and December 31, 2022, we had no As of September 30, 2023 and December 31, 2022, there were 40,000 0.03 1.68 SCHEDULE OF STOCK OPTIONS OUTSTANDING Exercise Price Count Average Exercise Remaining Life Exercisable $ 0.01 32,000 0.01 2.23 32,000 $ 0.10 8,000 0.10 4.50 8,000 Total 40,000 0.03 2.69 40,000

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	NOTE 12— DISCONTINUED OPERATIONS At October 21, 2016, we exited the beverage licensing and distribution business. The assets and liabilities associated with this business are displayed as assets and liabilities from discontinued operations as of September 30, 2023 and December 31, 2022. Additionally, the revenues and costs associated with this business are displayed as losses from discontinued operations. Total assets and liabilities included in discontinued operations were as follows: SCHEDULE OF DISCONTINUED OPERATIONS September 30, 2023 December 31, 2022 Assets from Discontinued Operations: Cash $ — $ — Total assets from discontinued operations $ — $ — Liabilities from Discontinued Operations: Accounts payable $ 18,338,848 $ 18,338,848 Accrued liabilities 589,380 589,380 Accrued interest 1,597,941 1,483,157 Accrued payroll and compensation expense 131,108 131,108 Current maturities of long-term debt 239,085 239,085 Related-party payable 1,776,250 1,776,250 Short-term advances payable 2,784,773 2,784,773 Total liabilities from discontinued operations $ 25,457,385 $ 25,342,601 Net loss from discontinued operations for the nine months ended September 30, 2023 and 2022, were comprised of the following components: 2023 2022 Nine Months ended September 30, 2023 2022 Other expense: Interest expense (114,784 ) (114,784 ) Net loss from discontinued operations $ (114,784 ) $ (114,784 )

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 — SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855-10), management has performed an evaluation of subsequent events through the date that the unaudited consolidated financial statements were issued and has determined that it does not have any material subsequent events to disclose in these unaudited consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation Our unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). These financial statements and the notes attached hereto should be read in conjunction with the financial statements and notes included in our Form 10-K for the fiscal year ended December 31, 2022. In the opinion of our management, all adjustments, including normal recurring adjustments necessary to present fairly our financial position, as of September 30, 2023, and the results of our operations and cash flows for the nine months then ended have been included. The results of operations for the interim period are not necessarily indicative of the results for the full year ending December 31, 2023.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the estimated useful lives of property and equipment. Actual results could differ from those estimates.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the company and our wholly owned subsidiaries: CirTran Products Corp., LBC Products, Inc., and CirTran Asia, Inc. Intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates In preparing the financial statements in accordance with US GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reported periods. Actual results could differ from those estimates.
Concentrations of Credit Risk	Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. At times, such deposits may exceed the Federal Deposit Insurance Corporation insurable limit.
Cash Equivalents	Cash Equivalents We consider all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no
Revenue Recognition	Revenue Recognition We follow Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers During the nine months ended September 30, 2023 and 2022, we recognized revenue of $ 538,228 402,723 Additionally, we recognized revenues of $ 900,204 1,292,984 The Company also recognizes revenue from advanced royalty payments per the terms in its Manufacturing and Distribution Agreement with one if its distributors. The royalty to be received is calculated based on 8 350,000 150,000 150,000
Accounts Receivable	Accounts Receivable Revenues that have been recognized but not yet received are recorded as accounts receivable. Losses on receivables will be recognized when it is more likely than not that a receivable will not be collected. An allowance for estimated uncollectible amounts will be recognized to reduce the amount receivable to its net realizable value when needed. As of September 30, 2023, the Company has recorded an allowance for doubtful accounts of $ 39,438
Investment in Securities	Investment in Securities Our cost-method investment consists of an investment in a private digital multi-media technology company that totaled $ 300,000 20
Inventories	Inventories Inventories are stated at the lower of average cost or net realizable value. Cost on manufactured inventories includes labor, material, and overhead. Overhead cost is based on indirect costs allocated to cost of sales, work-in-process inventory, and finished goods inventory. Indirect overhead costs have been charged to cost of sales or capitalized as inventory, based on management’s estimate of the benefit of indirect manufacturing costs to the manufacturing process. When there is evidence that the inventory’s value is less than original cost, the inventory is reduced to market value. We determine market value on current resale amounts and whether technological obsolescence exists. We will seek agreements with manufacturing customers that require them to purchase their inventory items in the event they cancel their business with us. From time to time, we will place deposits on inventory to be delivered in the future. These deposits are carried as a separate balance sheet component and total $ 65,440 92,175 40,440 417,633 On most of tobacco related products, the Company pays in advance for Federal Excise Taxes and State Excise Taxes prior to receiving product. The Company accrues those taxes on its balance sheet and expenses them per-unit basis as sold. Inventory balances consisted of the following: SCHEDULE OF INVENTORY September 30, 2023 December 31, 2022 Finished goods $ 789,007 $ 787,671 Raw materials 85,251 28,343 Total $ 874,258 $ 816,014
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC 820-10-15, Fair Value Measurement-Overall-Scope and Scope Exceptions Level 1 Level 2 Level 3 Accounts payable and related-party payables have fair values that approximate the carrying value due to the short-term nature of these instruments. Derivative liabilities are measured using level 3 inputs. SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES CARRIED AT FAIR VALUED MEASURED ON RECURRING BASIS Total Fair September 30, Quoted prices Significant Significant Derivative liabilities $ 1,024,075 $ — $ — $ 1,024,075 Total Fair Quoted prices Significant Significant Derivative liabilities $ 1,004,837 $ — $ — $ 1,004,837
Loss per Share	Loss per Share Basic loss per share is calculated by dividing net loss available to common shareholders by the weighted-average number of common shares outstanding during each period. Diluted loss per share is similarly calculated, except that the weighted-average number of common shares outstanding would include common shares that may be issued subject to existing rights with dilutive potential when applicable. There were approximately 216,834,000 106,038,000
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements We have implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on our financial statements unless otherwise disclosed, and we do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on our financial position or results of operations.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF INVENTORY	Inventory balances consisted of the following: SCHEDULE OF INVENTORY September 30, 2023 December 31, 2022 Finished goods $ 789,007 $ 787,671 Raw materials 85,251 28,343 Total $ 874,258 $ 816,014
SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES CARRIED AT FAIR VALUED MEASURED ON RECURRING BASIS	SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES CARRIED AT FAIR VALUED MEASURED ON RECURRING BASIS Total Fair September 30, Quoted prices Significant Significant Derivative liabilities $ 1,024,075 $ — $ — $ 1,024,075 Total Fair Quoted prices Significant Significant Derivative liabilities $ 1,004,837 $ — $ — $ 1,004,837

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT AND ESTIMATED SERVICE LIVES	Property and equipment and estimated service lives consist of the following: SCHEDULE OF PROPERTY AND EQUIPMENT AND ESTIMATED SERVICE LIVES September 30, 2023 December 31, 2022 Useful Life (years) Furniture and office equipment $ 12,212 $ 3,798 5 10 Vehicles 18,672 18,672 3 7 Total 30,884 22,470 Less: accumulated depreciation (10,712 ) (7,452 ) Property and equipment, net $ 20,172 $ 15,018

OTHER ACCRUED LIABILITIES (Tabl

OTHER ACCRUED LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED LIABILITIES	Accrued liabilities consist of the following: SCHEDULE OF ACCRUED LIABILITIES September 30, December 31, Tax liabilities $ 550,972 $ 548,811 Other 1,686,951 1,530,441 Total $ 2,237,923 $ 2,079,252
SCHEDULE OF ACCRUED PAYROLL AND COMPENSATION LIABILITIES	Accrued payroll and compensation liabilities consist of the following: SCHEDULE OF ACCRUED PAYROLL AND COMPENSATION LIABILITIES September 30, December 31, Director fees $ 140,000 $ 135,000 Bonus expenses 129,358 121,858 Commissions 2,148 2,148 Consulting 446,822 500,322 Administrative payroll 4,309,965 4,035,508 Total $ 5,028,293 $ 4,794,836

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Payable
SCHEDULE OF NOTES PAYABLE	Notes payable consisted of the following: SCHEDULE OF NOTES PAYABLE September 30, 2023 December 31, 2022 Note payable to former service provider for past due account payable (current) $ 90,000 $ 90,000 Note payable for settlement of debt (long-term) 500,000 500,000 Small Business Administration loan 136,727 143,000 Total $ 726,727 $ 733,000

CONVERTIBLE DEBENTURES (Tables)

CONVERTIBLE DEBENTURES (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE DEBENTURES	Convertible debentures consisted of the following: SCHEDULE OF CONVERTIBLE DEBENTURES September 30, 2023 December 31, 2022 Convertible debenture, 5 May 30, 2022 $ 200,000 $ 200,000 Convertible debenture, 5 February 8, 2022 25,000 25,000 Convertible debenture, 5 May 30, 2022 25,000 25,000 Convertible debenture, 5 December 8, 2022 25,000 25,000 Convertible debenture, 5 April 30, 2027 2,390,528 2,390,528 Subtotal $ 2,665,528 $ 2,665,528 Less: discounts (361,383 ) (432,934 ) Total $ 2,304,145 $ 2,232,594 Less: current portion (264,284 ) (264,284 ) Long-term portion $ 2,039,861 $ 1,968,310

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE	SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE Volatility 104.8 120.7 % Risk-free rates 4.77 5.06 % Stock price $ 0.022 Remaining life 0.25 3.58

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
SCHEDULE OF STOCK OPTIONS OUTSTANDING	SCHEDULE OF STOCK OPTIONS OUTSTANDING Exercise Price Count Average Exercise Remaining Life Exercisable $ 0.01 32,000 0.01 2.23 32,000 $ 0.10 8,000 0.10 4.50 8,000 Total 40,000 0.03 2.69 40,000

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	9 Months Ended
	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
SCHEDULE OF DISCONTINUED OPERATIONS	Total assets and liabilities included in discontinued operations were as follows: SCHEDULE OF DISCONTINUED OPERATIONS September 30, 2023 December 31, 2022 Assets from Discontinued Operations: Cash $ — $ — Total assets from discontinued operations $ — $ — Liabilities from Discontinued Operations: Accounts payable $ 18,338,848 $ 18,338,848 Accrued liabilities 589,380 589,380 Accrued interest 1,597,941 1,483,157 Accrued payroll and compensation expense 131,108 131,108 Current maturities of long-term debt 239,085 239,085 Related-party payable 1,776,250 1,776,250 Short-term advances payable 2,784,773 2,784,773 Total liabilities from discontinued operations $ 25,457,385 $ 25,342,601 Net loss from discontinued operations for the nine months ended September 30, 2023 and 2022, were comprised of the following components: 2023 2022 Nine Months ended September 30, 2023 2022 Other expense: Interest expense (114,784 ) (114,784 ) Net loss from discontinued operations $ (114,784 ) $ (114,784 )

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Finished goods	$ 789,007	$ 787,671
Raw materials	85,251	28,343
Total	$ 874,258	$ 816,014

SCHEDULE OF FINANCIAL ASSETS AN

SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES CARRIED AT FAIR VALUED MEASURED ON RECURRING BASIS (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities	$ 1,024,075	$ 1,004,837
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities	$ 1,024,075	$ 1,004,837

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Product Information [Line Items]
Cash equivalents	$ 0		$ 0
Percentage of royalty gross sales	8%
Royalty expense	$ 350,000
Annual operational fee	150,000
Annual fee	150,000
Allowance for doubtful accounts receivable	39,438		39,438
Investment owned at cost	$ 300,000		300,000
Potentially issuable common shares	216,834,000	106,038,000
Nonrelated Party [Member]
Product Information [Line Items]
Deposits on inventory related party	$ 65,440		40,440
Related Party [Member]
Product Information [Line Items]
Deposits on inventory related party	$ 92,175		$ 417,633
Maximum [Member] | Digital Multi Media Technology [Member]
Product Information [Line Items]
Equity ownership percentage	20%
Product Development Service [Member]
Product Information [Line Items]
Revenue recognized	$ 538,228	$ 402,723
Product Delivery to Customers [Member]
Product Information [Line Items]
Revenue recognized	$ 900,204	$ 1,292,984

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital deficiency	$ 40,588,828		$ 40,588,828
Net loss from continuing operations	167,073	$ 307,230	814,303	$ 842,546
Accumulated deficit	$ 80,234,638		$ 80,234,638		$ 79,305,551

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT AND ESTIMATED SERVICE LIVES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total	$ 30,884	$ 22,470
Less: accumulated depreciation	(10,712)	(7,452)
Property and equipment, net	20,172	15,018
Furniture and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	$ 12,212	3,798
Furniture and Office Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful Life (years)	5 years
Furniture and Office Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful Life (years)	10 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Total	$ 18,672	$ 18,672
Vehicles [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful Life (years)	3 years
Vehicles [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful Life (years)	7 years

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 3,260	$ 2,857

RELATED-PARTY TRANSACTIONS (Det

RELATED-PARTY TRANSACTIONS (Details Narrative) - USD ($)		9 Months Ended		12 Months Ended
	Mar. 31, 2008	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2007
Related Party Transaction [Line Items]
Proceeds from related party debt		$ 13,858	$ 6,930
Notes payable		$ 726,727		$ 733,000
Number of options granted to purchase shares		2,000
Inventory related party		$ 325,458
Iehab Hawatmeh [Member]
Related Party Transaction [Line Items]
Related party transaction, rate		5%
Iehab Hawatmeh [Member] | Employee Agreement [Member]
Related Party Transaction [Line Items]
Number of options granted to purchase shares		6,000
Share issued price per share		$ 0.10
Number of stock options outstanding		30,000		30,000
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Inventory percentage		2%
Inventory purchase related party		$ 672,614		$ 744,709
Promissory Notes Payable [Member]
Related Party Transaction [Line Items]
Debt instrument interest rate	12%
Principal amount		$ 72,466		72,466
Notes payable	$ 315,000
proceeds from notes payable	$ 300,000
Related party transaction, rate	5%
Promissory Notes Payable [Member] | Shareholder Two [Member]
Related Party Transaction [Line Items]
Notes payable	$ 105,000
Promissory Notes Payable [Member] | Shareholders Three [Member]
Related Party Transaction [Line Items]
Notes payable	$ 105,000
President [Member]
Related Party Transaction [Line Items]
Debt instrument interest rate					10%
Proceeds from related party debt					$ 300,000
Debt instrument, due date description		The note was due on demand after May 2008
Principal amount		$ 151,833		151,833
Related Party [Member]
Related Party Transaction [Line Items]
Due to related parties		21,882		21,882
Accounts payable related party				13,740
Related Party [Member] | Iehab Hawatmeh [Member]
Related Party Transaction [Line Items]
Due to related parties		$ 433,379		$ 433,379

SCHEDULE OF ACCRUED LIABILITIES

SCHEDULE OF ACCRUED LIABILITIES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Tax liabilities	$ 550,972	$ 548,811
Other	1,686,951	1,530,441
Total	$ 2,237,923	$ 2,079,252

SCHEDULE OF ACCRUED PAYROLL AND

SCHEDULE OF ACCRUED PAYROLL AND COMPENSATION LIABILITIES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Director fees	$ 140,000	$ 135,000
Bonus expenses	129,358	121,858
Commissions	2,148	2,148
Consulting	446,822	500,322
Administrative payroll	4,309,965	4,035,508
Total	$ 5,028,293	$ 4,794,836

OTHER ACCRUED LIABILITIES (Deta

OTHER ACCRUED LIABILITIES (Details Narrative) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Other accrued liabilities	$ 45,000	$ 45,000
Advance customer deposits	$ 1,653,116	$ 1,437,361

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended				9 Months Ended
	Sep. 30, 2017	Oct. 31, 2016	Jun. 30, 2013	Nov. 30, 2004	Sep. 30, 2023	Dec. 31, 2022
Loss Contingencies [Line Items]
Number of options granted to purchase shares					2,000
Employment Agreement [Member] | President and Chief Executive Officer [Member]
Loss Contingencies [Line Items]
Number of options granted to purchase shares	6,000
Quarterly bonus as stated percentage of earnings before interest, taxes, depreciation and amortization for the applicable quarter	5%
Bonus percentage of net purchase price of acquisitions completed	1%
Annual bonus percentage of gross sales, net of returns and allowances	1%
Accrued wages					$ 258,750	$ 345,000
Delinquent Payroll Taxes Interest and Penalties [Member]
Loss Contingencies [Line Items]
Payment for acceptance				$ 500,000
Payment of tax term				5 years
Amount of taxes waived				$ 1,455,767
Accrued payroll taxes			$ 768,526
Internal revenue service rate of cash deposit			5%
Delinquent Payroll Taxes Interest and Penalties [Member] | Related Party [Member]
Loss Contingencies [Line Items]
Due to related party					517,684	517,684
Playboy Enterprises, Inc. [Member]
Loss Contingencies [Line Items]
Litigation settlement amount		$ 6,600,000
Loss contingency accrual					$ 17,205,599	$ 17,205,599

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Notes Payable
Note payable to former service provider for past due account payable (current)	$ 90,000	$ 90,000
Note payable for settlement of debt (long-term)	500,000	500,000
Small Business Administration loan	136,727	143,000
Total	$ 726,727	$ 733,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Notes Payable [Member]
Short-Term Debt [Line Items]
Accrued interest	$ 353,302	$ 300,165

SCHEDULE OF CONVERTIBLE DEBENTU

SCHEDULE OF CONVERTIBLE DEBENTURES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Subtotal	$ 2,665,528	$ 2,665,528
Less: discounts	(361,383)	(432,934)
Total	2,304,145	2,232,594
Less: current portion	(264,284)	(264,284)
Long-term portion	2,039,861	1,968,310
Convertible Debt One [Member]
Short-Term Debt [Line Items]
Subtotal	200,000	200,000
Convertible Debenture Two [Member]
Short-Term Debt [Line Items]
Subtotal	25,000	25,000
Convertible Debenture Three [Member]
Short-Term Debt [Line Items]
Subtotal	25,000	25,000
Convertible Debenture Four [Member]
Short-Term Debt [Line Items]
Subtotal	25,000	25,000
Convertible Debenture Five [Member]
Short-Term Debt [Line Items]
Subtotal	$ 2,390,528	$ 2,390,528

SCHEDULE OF CONVERTIBLE DEBEN_2

SCHEDULE OF CONVERTIBLE DEBENTURES (Details) (Parenthetical)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Convertible Debt One [Member]
Short-Term Debt [Line Items]
Convertible debenture, stated interest rate	5%	5%
Convertible debenture, maturity date	May 30, 2022	May 30, 2022
Convertible Debenture Two [Member]
Short-Term Debt [Line Items]
Convertible debenture, stated interest rate	5%	5%
Convertible debenture, maturity date	Feb. 08, 2022	Feb. 08, 2022
Convertible Debenture Three [Member]
Short-Term Debt [Line Items]
Convertible debenture, stated interest rate	5%	5%
Convertible debenture, maturity date	May 30, 2022	May 30, 2022
Convertible Debenture Four [Member]
Short-Term Debt [Line Items]
Convertible debenture, stated interest rate	5%	5%
Convertible debenture, maturity date	Dec. 08, 2022	Dec. 08, 2022
Convertible Debenture Five [Member]
Short-Term Debt [Line Items]
Convertible debenture, stated interest rate	5%	5%
Convertible debenture, maturity date	Apr. 30, 2027	Apr. 30, 2027

CONVERTIBLE DEBENTURES (Details

CONVERTIBLE DEBENTURES (Details Narrative)	9 Months Ended
	Sep. 30, 2023 USD ($) Integer $ / shares	Dec. 31, 2022 USD ($)
Short-Term Debt [Line Items]
Convertible stock price trigger | $ / shares	$ 100
Debt convertible, threshold trading days | Integer	20
Convertible Debentures [Member]
Short-Term Debt [Line Items]
Accrued interest | $	$ 1,887,997	$ 1,788,318

SCHEDULE OF DERIVATIVE LIABILIT

SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE (Details)	9 Months Ended
	Sep. 30, 2023
Measurement Input, Price Volatility [Member] | Minimum [Member]
Derivative [Line Items]
Derivative liability, measurement input	104.8
Measurement Input, Price Volatility [Member] | Maximum [Member]
Derivative [Line Items]
Derivative liability, measurement input	120.7
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Derivative [Line Items]
Derivative liability, measurement input	4.77
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Derivative [Line Items]
Derivative liability, measurement input	5.06
Measurement Input, Share Price [Member]
Derivative [Line Items]
Derivative liability, measurement input	0.022
Measurement Input, Maturity [Member] | Minimum [Member]
Derivative [Line Items]
Derivative liability, remaining life	3 months
Measurement Input, Maturity [Member] | Maximum [Member]
Derivative [Line Items]
Derivative liability, remaining life	3 years 6 months 29 days

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Convertible debentures	$ 2,665,528		$ 2,665,528
Terms of conversion feature description	convertible at the holder’s option into common stock of the company at the lesser of $100 (notes one through four) or $0.10 (note five) or the lowest closing bid price in the prior 20 trading days
Lowest bid price	$ 100
Fair value of derivative loss	$ 19,238	$ 35,105
Derivative liabilities current	$ 1,024,075		$ 1,004,837

SCHEDULE OF STOCK OPTIONS OUTST

SCHEDULE OF STOCK OPTIONS OUTSTANDING (Details)	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Count	40,000
Average Exercise | $ / shares	$ 0.03
Remaining Life	2 years 8 months 8 days
Exercisable	40,000
Exercise Price Range One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 0.01
Count	32,000
Average Exercise | $ / shares	$ 0.01
Remaining Life	2 years 2 months 23 days
Exercisable	32,000
Exercise Price Range Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 0.10
Count	8,000
Average Exercise | $ / shares	$ 0.10
Remaining Life	4 years 6 months
Exercisable	8,000

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Option to purchase shares	2,000
Unrecognized compensation	$ 0	$ 0
Options issued and vested	40,000	40,000
Weighted average exercise price	$ 0.03	$ 0.03
Weighted average remaining life	1 year 8 months 4 days	1 year 8 months 4 days
Stock Incentive Plans [Member] | Employees [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Forfeitures	8,000
Option to purchase shares	8,000

SCHEDULE OF DISCONTINUED OPERAT

SCHEDULE OF DISCONTINUED OPERATIONS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Assets from Discontinued Operations:
Cash
Total assets from discontinued operations
Liabilities from Discontinued Operations:
Accounts payable	18,338,848		18,338,848		18,338,848
Accrued liabilities	589,380		589,380		589,380
Accrued interest	1,597,941		1,597,941		1,483,157
Accrued payroll and compensation expense	131,108		131,108		131,108
Current maturities of long-term debt	239,085		239,085		239,085
Related-party payable	1,776,250		1,776,250		1,776,250
Short-term advances payable	2,784,773		2,784,773		2,784,773
Total liabilities from discontinued operations	25,457,385		25,457,385		$ 25,342,601
Other expense:
Interest expense			(114,784)	$ (114,784)
Net loss from discontinued operations	$ (38,682)	$ (38,682)	$ (114,784)	$ (114,784)