CirTran (CIRX) 10-Q 23 Aug 24 2024 Q2 Quarterly report Financial data

Cover

Cover - $ / shares	6 Months Ended
	Jun. 30, 2024	Aug. 19, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
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
Entity Listing, Par Value Per Share	$ 0.001

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Current assets:
Cash
Inventory	802,312	815,612
Accounts receivable	112,225	21,536
Other current assets	411,715	441,095
Total current assets	1,967,949	1,529,637
Investment in securities at cost	300,000	300,000
Property and equipment, net of accumulated depreciation	16,478	18,925
Total assets	2,284,427	1,848,562
Current liabilities:
Accounts payable	657,620	625,848
Liabilities for product returns and credits	8,701	8,701
Accrued liabilities	3,234,199	2,889,389
Accrued payroll and compensation expense	5,181,116	5,067,213
Accrued interest, current portion	6,177,849	5,758,603
Convertible debenture, current portion, net of discounts	264,284	264,284
Derivative liability	1,623,196	1,296,937
Liabilities from discontinued operations	4,587,598	4,511,075
Total current liabilities:	22,163,744	20,858,731
Deferred tax liability	55,946	55,946
Note payable, net of current portion	630,454	634,636
Convertible debenture, net of current portion, net of discount	2,127,165	2,077,934
Total liabilities	24,977,309	23,627,247
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	(59,931,388)	(59,017,191)
Total stockholders’ deficit	(22,692,882)	(21,778,685)
Total liabilities and stockholders’ deficit	2,284,427	1,848,562
Nonrelated Party [Member]
Current assets:
Deposits on inventory	22,508	26,983
Current liabilities:
Short-term advances payable	165,466	172,966
Note payable	90,000	90,000
Related Party [Member]
Current assets:
Deposits on inventory	619,189	224,411
Current liabilities:
Short-term advances payable	21,882	21,882
Note payable	$ 151,833	$ 151,833

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
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

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Net sales	$ 390,491	$ 458,511	$ 819,882	$ 671,920
Cost of sales	168,564	270,010	326,461	355,717
Gross profit	221,927	188,501	493,421	316,203
Operating expenses
Employee costs	125,673	137,107	250,902	273,802
Selling, general and administrative expenses	190,548	150,515	383,234	289,193
Total operating expenses	316,221	287,622	634,136	562,995
Loss from operations	(94,294)	(99,121)	(140,715)	(246,792)
Other income (expense)
Interest expense	(185,748)	(186,771)	(370,700)	(370,059)
Gain on forgiveness of debt				13,000
Gain (loss) on derivative valuation	(77,805)	80,042	(326,259)	(44,503)
Other income		1,124		1,124
Total other expense	(263,553)	(105,605)	(696,959)	(400,438)
Net loss from continuing operations	(357,847)	(204,726)	(837,674)	(647,230)
Loss from discontinued operations	(38,262)	(38,261)	(76,523)	(76,102)
Net loss before income tax	(396,109)	(242,987)	(914,197)	(723,332)
Income tax
Net loss	$ (396,109)	$ (242,987)	$ (914,197)	$ (723,332)
Net loss from continuing operations per common share, basic	$ (0.07)	$ (0.04)	$ (0.17)	$ (0.13)
Net loss from continuing operations per common share, diluted	(0.07)	(0.04)	(0.17)	(0.13)
Net loss from discontinued operations per common share, basic	(0.01)	(0.01)	(0.01)	(0.02)
Net loss from discontinued operations per common share, diluted	(0.01)	(0.01)	(0.01)	(0.02)
Net loss per common share, basic	(0.08)	(0.05)	(0.18)	(0.15)
Net loss per common share, diluted	$ (0.08)	$ (0.05)	$ (0.18)	$ (0.15)
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

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
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 income (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 income (loss)				(723,332)
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
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 income (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
Balance at Dec. 31, 2023	$ 4,945	37,233,561	(59,017,191)	(21,778,685)
Balance, shares at Dec. 31, 2023	4,945,417
Net income (loss)			(518,088)	(518,088)
Balance at Mar. 31, 2024	$ 4,945	37,233,561	(59,535,279)	(22,296,773)
Balance, shares at Mar. 31, 2024	4,945,417
Balance at Dec. 31, 2023	$ 4,945	37,233,561	(59,017,191)	(21,778,685)
Balance, shares at Dec. 31, 2023	4,945,417
Net income (loss)				(914,197)
Balance at Jun. 30, 2024	$ 4,945	37,233,561	(59,931,388)	(22,692,882)
Balance, shares at Jun. 30, 2024	4,945,417
Balance at Mar. 31, 2024	$ 4,945	37,233,561	(59,535,279)	(22,296,773)
Balance, shares at Mar. 31, 2024	4,945,417
Net income (loss)			(396,109)	(396,109)
Balance at Jun. 30, 2024	$ 4,945	$ 37,233,561	$ (59,931,388)	$ (22,692,882)
Balance, shares at Jun. 30, 2024	4,945,417

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities
Net loss	$ (914,197)	$ (723,332)
Adjustments to reconcile net loss to net cash provided (used) by operating activities:
Loss from discontinued operations	76,523	76,102
Depreciation expense	2,447	1,893
Loss on derivative valuation	326,259	44,503
Debt discount amortization	49,231	47,148
Gain on settlement of debt		(13,000)
Changes in operating assets and liabilities:
Inventory	13,300	(86,530)
Deposits on inventory	4,475	(10,000)
Deposits on inventory - related party	(394,778)	417,633
Accounts receivable	(90,689)	(80,936)
Other current assets	29,380	(75,429)
Accounts payable	31,772	(201,395)
Liabilities for product returns and credits		82,091
Accrued liabilities	344,810	139,786
Accrued payroll and compensation	113,903	151,708
Accrued interest	419,246	208,943
Net cash provided (used) by operating activities	11,682	(20,815)
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:
Repayments of loans payable	(11,682)
Proceeds from loans payable		65,925
Proceeds from related-party loans		13,858
Repayments of related-party loans		(32,970)
Net Cash (used) provided by financing activities	(11,682)	46,813
Net change in cash		17,584
Cash, beginning of period		18,081
Cash, end of period		35,665
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	6 Months Ended
	Jun. 30, 2024
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	6 Months Ended
	Jun. 30, 2024
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, 2023. In the opinion of our management, all adjustments, including normal recurring adjustments necessary to present fairly our financial position, as of June 30, 2024, and the results of our operations and cash flows for the six 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, 2024. 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 six months ended June 30, 2024 and 2023, we recognized revenue of $ 48,004 23,228 Additionally, we recognized revenues of $ 771,878 648,692 The Company also recognizes revenue from advanced royalty payments per the terms in its Manufacturing and Distribution Agreement with one of its distributors. The royalty to be received is calculated based on 8 350,000 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 June 30, 2024 and December 31, 2023, the Company has no Investment in Securities Our cost-method investment consists of an investment in a private digital multi-media technology company that totaled $ 300,000 20 We evaluated the investment for impairment and determined there was none during the periods presented. 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 $ 22,508 619,189 26,983 224,411 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 June 30, 2024 December 31, 2023 Finished goods $ 757,818 $ 772,589 Raw materials 44,494 43,023 Total $ 802,312 $ 815,612 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 Quoted prices Significant Significant Derivative liabilities $ 1,623,196 $ — $ — $ 1,623,196 Total Fair Quoted prices Significant Significant Derivative liabilities $ 1,296,937 $ — $ — $ 1,296,937 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 300,617,000 151,982,800 Recently Issued Accounting Pronouncements The Company continually assesses any new accounting pronouncements to determine their applicability. When it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequences of the change to its Consolidated Financial Statements and assures that there are proper controls in place to ascertain that the Company’s Consolidated Financial Statements properly reflect the change.

GOING CONCERN

GOING CONCERN	6 Months Ended
	Jun. 30, 2024
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 $ 20,195,795 837,674 59,931,388 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	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024 December 31, 2023 Useful Life (years) Furniture and office equipment $ 12,212 $ 12,212 5 10 Vehicles 18,672 18,672 3 7 Total 30,884 30,884 Less: accumulated depreciation (14,406 ) (11,959 ) Property and equipment, net $ 16,478 $ 18,925 We recorded $ 2,447 1,893

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5 — RELATED PARTY TRANSACTIONS In 2007, we issued a 10 300,000 151,833 151,833 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 shares of our stock each year. Mr. Hawatmeh held outstanding options to purchase 24,000 shares of common stock as of June 30, 2024. See Note 11–Stock Options and Warrants. As of June 30, 2024 and December 31, 2023, we owed our president a total of $ 433,379 433,379 During the six months ended June 30, 2024, we had a net increase in deposits with a related-party inventory supplier totaling $ 394,778 2 562,290 837,618

OTHER ACCRUED LIABILITIES

OTHER ACCRUED LIABILITIES	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024 December 31, 2023 Tax liabilities $ 39,616 $ 37,228 Accrued Royalty - Globrands LLC 963,081 1,092,915 Other 2,231,502 1,759,246 Total $ 3,234,199 $ 2,889,389 Other accrued liabilities as of June 30, 2024 and December 31, 2023, include a non-interest-bearing payable totaling $ 45,000 45,000 2,196,164 1,735,109 Accrued payroll and compensation liabilities consist of the following: SCHEDULE OF ACCRUED PAYROLL AND COMPENSATION LIABILITIES June 30, 2024 December 31, 2023 Director fees $ 135,000 $ 135,000 Bonus expenses 126,858 121,858 Commissions 2,148 2,148 Consulting 409,822 438,822 Administrative payroll 4,507,288 4,369,385 Total $ 5,181,116 $ 5,067,213

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2024
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 18,878,359 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 5 512,520 5,164 5,164 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 74,124 345,000 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	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 8 — NOTES PAYABLE Notes payable consisted of the following: SCHEDULE OF NOTES PAYABLE June 30, 2024 December 31, 2023 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 130,454 134,636 Total $ 720,454 $ 724,636 There is $ 391,648 366,626

CONVERTIBLE DEBENTURES

CONVERTIBLE DEBENTURES	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
CONVERTIBLE DEBENTURES	NOTE 9 — CONVERTIBLE DEBENTURES Convertible debentures consisted of the following: SCHEDULE OF CONVERTIBLE DEBENTURES June 30, 2024 December 31, 2023 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 Debt carrying amount $ 2,665,528 $ 2,665,528 Less: discounts (274,079 ) (323,310 ) Total $ 2,391,449 $ 2,342,218 Less: current portion (264,284 ) (264,284 ) Long-term portion $ 2,127,165 $ 2,077,934 The convertible debentures and accrued interest are convertible into shares of our common stock at the lower of $ 100 20 As of June 30, 2024 and December 31, 2023, we had accrued interest on the convertible debentures totaling $ 1,988,046 1,921,590

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	6 Months Ended
	Jun. 30, 2024
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 130 138.2 % Risk-free rates 4.91 5.02 % Stock price $ 0.016 Remaining life 0.25 2.83 The fair values of the derivative instruments are measured each quarter, which resulted in a loss of $ 326,259 44,503 1,623,196 1,296,937

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	6 Months Ended
	Jun. 30, 2024
Equity [Abstract]
STOCK OPTIONS AND WARRANTS	NOTE 11 — STOCK OPTIONS AND WARRANTS Stock Incentive Plans As of June 30, 2024 and December 31, 2023, we had no As of June 30, 2024 and December 31, 2023, there were 32,000 0.01 2.48 SCHEDULE OF STOCK OPTIONS OUTSTANDING Exercise Price Count Average Exercise Remaining Life Exercisable $ 0.01 32,000 0.01 2.48 32,000

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024 and December 31, 2023. Additionally, the revenues and costs associated with this business are displayed as losses from discontinued operations. During the year ended December 31, 2023, the Company received legal representation that the judgement related to Play Beverages, LLC, (Note 7) can no longer be enforced after seven years, as a result, the Company has recognized a gain from discontinued operations of $ 18,873,932 SCHEDULE OF DISCONTINUED OPERATIONS Total assets and liabilities included in discontinued operations were as follows: June 30, 2024 December 31, 2023 Assets from Discontinued Operations: Cash $ — $ — Total assets from discontinued operations $ — $ — Liabilities from Discontinued Operations: Accounts payable $ 283,818 $ 283,818 Accrued liabilities 58,184 58,184 Accrued interest 1,713,147 1,636,624 Accrued payroll and compensation expense 122,864 122,864 Current maturities of long-term debt 239,085 239,085 Related-party payable — — Short-term advances payable 2,170,500 2,170,500 Total liabilities from discontinued operations $ 4,587,598 $ 4,511,075 Net loss from discontinued operations for the six months ended June 30, 2024 and 2023, were comprised of the following components: 2024 2023 Six Months ended June 30, 2024 2023 Other expense: Interest expense (76,523 ) (76,102 ) Net loss from discontinued operations $ (76,523 ) $ (76,102 )

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2024
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)	6 Months Ended
	Jun. 30, 2024
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, 2023. In the opinion of our management, all adjustments, including normal recurring adjustments necessary to present fairly our financial position, as of June 30, 2024, and the results of our operations and cash flows for the six 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, 2024.
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	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 six months ended June 30, 2024 and 2023, we recognized revenue of $ 48,004 23,228 Additionally, we recognized revenues of $ 771,878 648,692 The Company also recognizes revenue from advanced royalty payments per the terms in its Manufacturing and Distribution Agreement with one of its distributors. The royalty to be received is calculated based on 8 350,000
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 June 30, 2024 and December 31, 2023, the Company has no
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 We evaluated the investment for impairment and determined there was none during the periods presented.
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 $ 22,508 619,189 26,983 224,411 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 June 30, 2024 December 31, 2023 Finished goods $ 757,818 $ 772,589 Raw materials 44,494 43,023 Total $ 802,312 $ 815,612
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 Quoted prices Significant Significant Derivative liabilities $ 1,623,196 $ — $ — $ 1,623,196 Total Fair Quoted prices Significant Significant Derivative liabilities $ 1,296,937 $ — $ — $ 1,296,937
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 300,617,000 151,982,800
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements The Company continually assesses any new accounting pronouncements to determine their applicability. When it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequences of the change to its Consolidated Financial Statements and assures that there are proper controls in place to ascertain that the Company’s Consolidated Financial Statements properly reflect the change.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
SCHEDULE OF INVENTORY	Inventory balances consisted of the following: SCHEDULE OF INVENTORY June 30, 2024 December 31, 2023 Finished goods $ 757,818 $ 772,589 Raw materials 44,494 43,023 Total $ 802,312 $ 815,612
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 Quoted prices Significant Significant Derivative liabilities $ 1,623,196 $ — $ — $ 1,623,196 Total Fair Quoted prices Significant Significant Derivative liabilities $ 1,296,937 $ — $ — $ 1,296,937

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024 December 31, 2023 Useful Life (years) Furniture and office equipment $ 12,212 $ 12,212 5 10 Vehicles 18,672 18,672 3 7 Total 30,884 30,884 Less: accumulated depreciation (14,406 ) (11,959 ) Property and equipment, net $ 16,478 $ 18,925

OTHER ACCRUED LIABILITIES (Tabl

OTHER ACCRUED LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2024
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED LIABILITIES	Accrued liabilities consist of the following: SCHEDULE OF ACCRUED LIABILITIES June 30, 2024 December 31, 2023 Tax liabilities $ 39,616 $ 37,228 Accrued Royalty - Globrands LLC 963,081 1,092,915 Other 2,231,502 1,759,246 Total $ 3,234,199 $ 2,889,389
SCHEDULE OF ACCRUED PAYROLL AND COMPENSATION LIABILITIES	Accrued payroll and compensation liabilities consist of the following: SCHEDULE OF ACCRUED PAYROLL AND COMPENSATION LIABILITIES June 30, 2024 December 31, 2023 Director fees $ 135,000 $ 135,000 Bonus expenses 126,858 121,858 Commissions 2,148 2,148 Consulting 409,822 438,822 Administrative payroll 4,507,288 4,369,385 Total $ 5,181,116 $ 5,067,213

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE	Notes payable consisted of the following: SCHEDULE OF NOTES PAYABLE June 30, 2024 December 31, 2023 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 130,454 134,636 Total $ 720,454 $ 724,636

CONVERTIBLE DEBENTURES (Tables)

CONVERTIBLE DEBENTURES (Tables)	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE DEBENTURES	Convertible debentures consisted of the following: SCHEDULE OF CONVERTIBLE DEBENTURES June 30, 2024 December 31, 2023 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 Debt carrying amount $ 2,665,528 $ 2,665,528 Less: discounts (274,079 ) (323,310 ) Total $ 2,391,449 $ 2,342,218 Less: current portion (264,284 ) (264,284 ) Long-term portion $ 2,127,165 $ 2,077,934

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE	SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE Volatility 130 138.2 % Risk-free rates 4.91 5.02 % Stock price $ 0.016 Remaining life 0.25 2.83

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	6 Months Ended
	Jun. 30, 2024
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 2.48 32,000

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	6 Months Ended
	Jun. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
SCHEDULE OF DISCONTINUED OPERATIONS	SCHEDULE OF DISCONTINUED OPERATIONS Total assets and liabilities included in discontinued operations were as follows: June 30, 2024 December 31, 2023 Assets from Discontinued Operations: Cash $ — $ — Total assets from discontinued operations $ — $ — Liabilities from Discontinued Operations: Accounts payable $ 283,818 $ 283,818 Accrued liabilities 58,184 58,184 Accrued interest 1,713,147 1,636,624 Accrued payroll and compensation expense 122,864 122,864 Current maturities of long-term debt 239,085 239,085 Related-party payable — — Short-term advances payable 2,170,500 2,170,500 Total liabilities from discontinued operations $ 4,587,598 $ 4,511,075 Net loss from discontinued operations for the six months ended June 30, 2024 and 2023, were comprised of the following components: 2024 2023 Six Months ended June 30, 2024 2023 Other expense: Interest expense (76,523 ) (76,102 ) Net loss from discontinued operations $ (76,523 ) $ (76,102 )

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Finished goods	$ 757,818	$ 772,589
Raw materials	44,494	43,023
Total	$ 802,312	$ 815,612

SCHEDULE OF FINANCIAL ASSETS AN

SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES CARRIED AT FAIR VALUED MEASURED ON RECURRING BASIS (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Platform Operator, Crypto Asset [Line Items]
Derivative liabilities	$ 1,623,196	$ 1,296,937
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	$ 1,623,196	$ 1,296,937

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Product Information [Line Items]
Cash equivalents	$ 0		$ 0		$ 0
Revenue recognized	390,491	$ 458,511	$ 819,882	$ 671,920
Percentage of royalty gross sales			8%
Non-refundable minimum royalty					350,000
Allowance for doubtful accounts receivable	0		$ 0		0
Investment in securities	300,000		$ 300,000		300,000
Potentially issuable common shares			300,617,000	151,982,800
Digital Multi Media Technology [Member]
Product Information [Line Items]
Investment in securities	$ 300,000		$ 300,000		300,000
Digital Multi Media Technology [Member] | Maximum [Member]
Product Information [Line Items]
Stock percentage	20%		20%
Nonrelated Party [Member]
Product Information [Line Items]
Deposits on inventory	$ 22,508		$ 22,508		26,983
Related Party [Member]
Product Information [Line Items]
Deposits on inventory	$ 619,189		619,189		$ 224,411
Product Delivery to Customers [Member]
Product Information [Line Items]
Revenue recognized			771,878	$ 648,692
Product Development Service [Member]
Product Information [Line Items]
Revenue recognized			$ 48,004	$ 23,228

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital deficiency	$ 20,195,795
Net loss from continuing operations	837,674
Accumulated deficit	$ 59,931,388	$ 59,017,191

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT AND ESTIMATED SERVICE LIVES (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Total	$ 30,884	$ 30,884
Less: accumulated depreciation	(14,406)	(11,959)
Property and equipment, net	16,478	18,925
Furniture and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	$ 12,212	12,212
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 ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 2,447	$ 1,893

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		6 Months Ended		12 Months Ended
	Mar. 31, 2008	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2007
Related Party Transaction [Line Items]
Proceeds from related party debt			$ 13,858
Notes payable		$ 720,454		$ 724,636
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross		2,000
Iehab Hawatmeh [Member]
Related Party Transaction [Line Items]
Due to related parties		$ 433,379		433,379
Iehab Hawatmeh [Member] | Employee Agreement [Member]
Related Party Transaction [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross		6,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number		24,000
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Decrease in deposits with a related-party inventory supplier		$ 394,778
Inventory percentage		2%
Inventory purchase from related party		$ 562,290		837,618
Related Party [Member]
Related Party Transaction [Line Items]
Due to related parties		21,882		21,882
Promissory Notes [Member]
Related Party Transaction [Line Items]
Debt instrument interest rate	12%
Notes payable		72,466		72,466
Notes payable, face amount	$ 315,000
Proceeds from notes payable	$ 300,000
Related party transaction, rate	5%
Promissory Notes [Member] | Shareholder Two [Member]
Related Party Transaction [Line Items]
Notes payable, face amount	$ 105,000
Promissory Notes [Member] | Family Member of President [Member]
Related Party Transaction [Line Items]
Debt instrument interest rate					10%
Proceeds from related party debt					$ 300,000
Notes payable		$ 151,833		$ 151,833

SCHEDULE OF ACCRUED LIABILITIES

SCHEDULE OF ACCRUED LIABILITIES (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Tax liabilities	$ 39,616	$ 37,228
Accrued Royalty - Globrands LLC	963,081	1,092,915
Other	2,231,502	1,759,246
Total	$ 3,234,199	$ 2,889,389

SCHEDULE OF ACCRUED PAYROLL AND

SCHEDULE OF ACCRUED PAYROLL AND COMPENSATION LIABILITIES (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Director fees	$ 135,000	$ 135,000
Bonus expenses	126,858	121,858
Commissions	2,148	2,148
Consulting	409,822	438,822
Administrative payroll	4,507,288	4,369,385
Total	$ 5,181,116	$ 5,067,213

OTHER ACCRUED LIABILITIES (Deta

OTHER ACCRUED LIABILITIES (Details Narrative) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Other accrued liabilities	$ 45,000	$ 45,000
Customer deposits liabilities	$ 2,196,164	$ 1,735,109

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended				6 Months Ended	12 Months Ended
	Sep. 30, 2017	Oct. 31, 2016	Jun. 30, 2013	Nov. 30, 2004	Jun. 30, 2024	Dec. 31, 2023
Loss Contingencies [Line Items]
Number of options granted to purchase shares					2,000
Employment Agreements [Member] | Iehab Hawatmeh [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					$ 74,124	$ 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%
Loss contingency accrual						512,520
Delinquent Payroll Taxes Interest and Penalties [Member] | Related Party [Member]
Loss Contingencies [Line Items]
Due to related party					$ 5,164	5,164
Playboy Enterprises, Inc. [Member]
Loss Contingencies [Line Items]
Litigation settlement amount		$ 6,600,000
Gain from discontinued operations						$ 18,878,359

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
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	130,454	134,636
Total	$ 720,454	$ 724,636

SCHEDULE OF CONVERTIBLE DEBENTU

SCHEDULE OF CONVERTIBLE DEBENTURES (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Debt carrying amount	$ 2,665,528	$ 2,665,528
Less: discounts	(274,079)	(323,310)
Total	2,391,449	2,342,218
Less: current portion	(264,284)	(264,284)
Long-term portion	2,127,165	2,077,934
Convertible Debt One [Member]
Short-Term Debt [Line Items]
Debt carrying amount	200,000	200,000
Convertible Debenture Two [Member]
Short-Term Debt [Line Items]
Debt carrying amount	25,000	25,000
Convertible Debenture Three [Member]
Short-Term Debt [Line Items]
Debt carrying amount	25,000	25,000
Convertible Debenture Four [Member]
Short-Term Debt [Line Items]
Debt carrying amount	25,000	25,000
Convertible Debenture Five [Member]
Short-Term Debt [Line Items]
Debt carrying amount	$ 2,390,528	$ 2,390,528

SCHEDULE OF CONVERTIBLE DEBEN_2

SCHEDULE OF CONVERTIBLE DEBENTURES (Details) (Parenthetical)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
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

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Notes Payable [Member]
Short-Term Debt [Line Items]
Accrued interest	$ 391,648	$ 366,626

CONVERTIBLE DEBENTURES (Details

CONVERTIBLE DEBENTURES (Details Narrative)	6 Months Ended
	Jun. 30, 2024 USD ($) Integer $ / shares	Dec. 31, 2023 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 | $	$ 1,988,046	$ 1,921,590

SCHEDULE OF DERIVATIVE LIABILIT

SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE (Details)	6 Months Ended
	Jun. 30, 2024
Measurement Input, Price Volatility [Member] | Minimum [Member]
Derivative [Line Items]
Derivative liability, measurement input	130
Measurement Input, Price Volatility [Member] | Maximum [Member]
Derivative [Line Items]
Derivative liability, measurement input	138.2
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Derivative [Line Items]
Derivative liability, measurement input	4.91
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Derivative [Line Items]
Derivative liability, measurement input	5.02
Measurement Input, Share Price [Member]
Derivative [Line Items]
Derivative liability, measurement input	0.016
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	2 years 9 months 29 days

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Convertible debentures	$ 2,665,528		$ 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
Loss on derivative valuation	(77,805)	$ 80,042	$ (326,259)	$ (44,503)
Derivative liabilities current	$ 1,623,196		$ 1,623,196		$ 1,296,937

SCHEDULE OF STOCK OPTIONS OUTST

SCHEDULE OF STOCK OPTIONS OUTSTANDING (Details) - Exercise Price Range One [Member]	6 Months Ended
	Jun. 30, 2024 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 0.01
Count | shares	32,000
Average Exercise | $ / shares	$ 0.01
Remaining Life	2 years 5 months 23 days
Exercisable | shares	32,000

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Equity [Abstract]
Unrecognized compensation	$ 0	$ 0
Options issued and vested	32,000	32,000
Weighted average exercise price	$ 0.01	$ 0.01
Weighted average remaining life	2 years 5 months 23 days	2 years 5 months 23 days

SCHEDULE OF DISCONTINUED OPERAT

SCHEDULE OF DISCONTINUED OPERATIONS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Assets from Discontinued Operations:
Cash
Total assets from discontinued operations
Liabilities from Discontinued Operations:
Accounts payable	283,818		283,818		283,818
Accrued liabilities	58,184		58,184		58,184
Accrued interest	1,713,147		1,713,147		1,636,624
Accrued payroll and compensation expense	122,864		122,864		122,864
Current maturities of long-term debt	239,085		239,085		239,085
Related-party payable
Short-term advances payable	2,170,500		2,170,500		2,170,500
Total liabilities from discontinued operations	4,587,598		4,587,598		$ 4,511,075
Other expense:
Interest expense			(76,523)	$ (76,102)
Net loss from discontinued operations	$ (38,262)	$ (38,261)	$ (76,523)	$ (76,102)

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details Narrative)	12 Months Ended
	Dec. 31, 2023 USD ($)
Play Beverages LLC [Member]
Gain (loss) on discontinued operations	$ 18,873,932