Nano Magic (NMGX) 10-K 3 Apr 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Apr. 03, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	1-11602
Entity Registrant Name	Nano Magic Inc.
Entity Central Index Key	0000891417
Entity Tax Identification Number	47-1598792
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	31601 Research Park Drive
Entity Address, City or Town	Madison Heights
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	48071
City Area Code	(844)
Local Phone Number	273-6462
Title of 12(b) Security	Common Stock, $0.0001 par value
Trading Symbol	NMGX
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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 Public Float			$ 1,003,520
Entity Common Stock, Shares Outstanding		13,498,676
Documents Incorporated by Reference	No documents are incorporated by reference into this annual report on Form 10-K.
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	1195
Auditor Name	UHY LLP
Auditor Location	Sterling Heights, Michigan

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
CURRENT ASSETS:
Cash	$ 527,462	$ 259,223
Accounts receivable, net of allowance for credit losses of $150,300 and $29,375 at December 31, 2023 and December 31, 2022, respectively	209,057	348,565
Inventory, net	849,764	1,120,073
Prepaid expenses	63,538	132,997
Current portion of note receivable	50,000	40,000
Total Current Assets	1,699,821	1,900,858
Operating lease right-of-use assets	845,563	1,037,749
Property, plant and equipment, net	424,103	525,809
Note receivable, net of current position	291,782	375,983
Non-marketable equity investment in subsidiary	253,835	250,146
Total Assets	3,515,104	4,090,545
CURRENT LIABILITIES:
Accrued expenses and other current liabilities	245,398	276,132
Current portion of notes payable	121,610	26,629
Current portion of finance leases	24,194	39,005
Advances from related parties	42,887	42,887
Current portion of operating lease liabilities	161,905	142,173
Total Current Liabilities	1,244,852	1,376,469
Finance leases, net of current portion		24,194
Operating lease liabilities, net of current portion	560,514	722,420
Total Liabilities	2,205,366	2,473,083
Commitments and Contingencies (See Note 14)
STOCKHOLDERS’ EQUITY:
Preferred stock, $0.0001 par value, 100,000 shares authorized; no shares issued and outstanding
Common stock: $0.0001 par value, 30,000,000 shares authorized; 13,425,342 and 10,722,431 issued and outstanding at December 31, 2023 and 2022, respectively	1,342	1,072
Additional paid-in capital	16,310,868	13,763,143
Accumulated deficit	(15,002,472)	(12,146,753)
Total Stockholders’ Equity	1,309,738	1,617,462
Total Liabilities and Stockholders’ Equity	3,515,104	4,090,545
Nonrelated Party [Member]
CURRENT LIABILITIES:
Accounts payable	593,338	762,524
Notes payable, net of current portion	375,000	325,000
Related Party [Member]
CURRENT LIABILITIES:
Accounts payable	55,520	87,119
Notes payable, net of current portion	$ 25,000	$ 25,000

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Net of allowance for credit losses	$ 150,300	$ 29,375
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	13,425,342	10,722,431
Common stock, shares outstanding	13,425,342	10,722,431

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
NET REVENUES	$ 2,782,390	$ 2,577,332
COST OF SALES	2,418,521	2,481,110
GROSS PROFIT	363,869	96,222
OTHER OPERATING INCOME	11,420	95,701
OPERATING EXPENSES:
Selling and marketing expenses	319,370	389,391
Salaries, wages and related benefits	864,719	1,314,376
Stock compensation expense	404,726	206,594
Research and development	47,440	16,777
Professional fees	602,581	788,641
General and administrative expenses	977,385	829,841
Total Operating Expense	3,216,221	3,545,620
LOSS FROM OPERATIONS	(2,840,932)	(3,353,697)
OTHER (EXPENSE) INCOME
Income from investment in subsidiary	3,689	57,289
Interest expense	(44,461)	(33,767)
Government grant		61,448
Other income	25,985	17,613
Total Other (Expense) Income	(14,787)	102,583
LOSS FROM CONTINUING OPERATIONS	(2,855,719)	(3,251,114)
INCOME FROM DISCONTINUED OPERATIONS
Income from discontinued operations		1,300
Gain on sale of discontinued operations		1,148,225
NET INCOME FROM DISCONTINUED OPERATIONS		1,149,525
NET LOSS	$ (2,855,719)	$ (2,101,589)
NET (LOSS) INCOME PER SHARE - BASIC:
Continuing operations	$ (0.25)	$ (0.32)
Discontinued operations		0.11
NET LOSS PER SHARE - BASIC:	(0.25)	(0.21)
NET (LOSS) INCOME PER SHARE - DILUTED:
Continuing operations	(0.25)	(0.32)
Discontinued operations		0.11
NET LOSS PER SHARE - DILUTED:	$ (0.25)	$ (0.21)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING:
Basic	11,481,547	10,264,381
Diluted	11,481,547	10,264,381

Statements of Changes in Stockh

Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member] Common Class A [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2021	$ 970	$ 11,960,011	$ (10,045,164)	$ 1,915,817
Balance, shares at Dec. 31, 2021	9,702,680
Common stock issued for cash, net of issuance costs	$ 85	1,425,436		1,425,521
Common stock issued for cash, net of issuance costs, shares	843,751
Common stock issued for services	$ 17	131,983		132,000
Common stock issued for services, shares	176,000
Stock-based compensation		206,594		206,594
Warrants and options on private placement		39,119		39,119
Net loss			(2,101,589)	(2,101,589)
Balance at Dec. 31, 2022	$ 1,072	13,763,143	(12,146,753)	1,617,462
Balance, shares at Dec. 31, 2022	10,722,431
Common stock issued for cash, net of issuance costs	$ 208	1,657,050		1,657,258
Common stock issued for cash, net of issuance costs, shares	2,083,611
Common stock issued for services	$ 43	322,605		322,648
Common stock issued for services, shares	426,998
Stock-based compensation		404,726		404,726
Warrants and options on private placement		6,825		6,825
Net loss			(2,855,719)	(2,855,719)
Restricted stock issued for services	$ 19	126,589		126,608
Restricted stock issued for services, shares	192,302
Stock options issued for legal services		29,930		29,930
Balance at Dec. 31, 2023	$ 1,342	$ 16,310,868	$ (15,002,472)	$ 1,309,738
Balance, shares at Dec. 31, 2023	13,425,342

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss used in continuing operations	$ (2,855,719)	$ (3,251,114)
Net income from discontinued operations		1,149,525
Adjustments to reconcile net loss to net cash used by operating activities:
Change in inventory obsolescence reserve	146,627	119,136
Depreciation and amortization expense	111,058	112,288
Bad debt expense	148,672	43,098
Stock-based compensation	404,726	206,594
Stock issued for services	479,186	132,000
Income from investment in subsidiary	(3,689)	(57,289)
Change in operating assets and liabilities:
Accounts receivable	(9,164)	(46,006)
ERTC Receivable		(43,413)
Inventory	123,678	139,796
Prepaid expenses and contract assets	69,459	79,130
Accounts payable	(138,810)	588,366
Accounts payable - related party	(31,598)	66,053
Operating lease liabilities	50,012	57,321
Accrued expenses	(31,906)	217,920
Total adjustments	1,318,251	1,614,994
Net cash used by continuing operating activities	(1,537,468)	(1,636,120)
Net cash used by discontinued operating activities		(72,245)
NET CASH USED BY OPERATING ACTIVITIES	(1,537,468)	(1,708,365)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from note receivable	45,000	25,000
Purchases of property and equipment	(9,352)	(4,910)
NET CASH PROVIDED BY INVESTING ACTIVITIES	35,648	20,090
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sale of common stock and warrants	1,664,083	1,464,641
Proceeds from issuance of convertible debt	147,857	375,000
Repayment of bank loans	(1,629)	(37,452)
Repayment of finance leases	(40,252)	(46,100)
Repayment of advances from related parties		(71,065)
Net cash provided by continuing financing activities	1,770,059	1,685,024
Net cash provided by discontinued financing activities		20,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	1,770,059	1,705,024
NET INCREASE IN CASH	268,239	16,749
CASH in continuing operations, beginning of year	259,223	197,932
CASH in discontinued operations, beginning of year		44,542
CASH, end of period	527,462	259,223
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid during the period for interest	$ 44,461	$ 33,767

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION Organization Nano Magic Inc. (“we”, “us”, “our”, “Nano Magic” or the “Company”), a Delaware corporation, develops and sells a portfolio of nano-layer coatings, nano-based cleaners, and nano-composite products based on its proprietary technology. On December 31, 2022, our wholly-owned subsidiary Nano Magic LLC was merged into the parent company and we changed our name to Nano Magic Inc. We develop, manufacture and sell consumer and institutional products using nanotechnology to deliver unique performance attributes at the surfaces of a wide variety of substrates. These products are marketed internationally primarily to customers in the optical industry. Effective May 31, 2022, we sold a 70 30 Going Concern These financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the financial statements, the Company had net losses and net cash used by operations of $ 2,855,719 1,537,468 454,969 527,462

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“US 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 revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates for the years ended December 31, 2023 and 2022 include estimates for allowance for doubtful accounts on accounts receivable, the estimates for obsolete inventory, the useful life of property and equipment, assumptions used in assessing impairment of long-term assets, estimates of current and deferred income taxes and deferred tax valuation allowances, the fair value of non-cash equity transactions, and the fair value of equity incentives. Cash, Cash Equivalents and Restricted Cash For purposes of the statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. Accounts Receivable The Company recognizes an allowance for credit losses on accounts receivable in an amount equal to the estimated probable losses net of recoveries. The allowance is based on an analysis of historical bad debt experience, current receivables aging, and expected future write-offs, as well as an assessment of specific identifiable customer accounts considered at risk or uncollectible. The expense associated with the allowance for credit losses is recognized as general and administrative expense. Inventory Inventory is stated at the lower of cost or net realizable value. Cost is determined using the average cost method based on prices paid for inventory items. This valuation requires us to make judgments, based on currently available information, about the likely method of disposition, such as sales to individual customers and expected recoverable values. Property and Equipment Property and equipment are stated at cost and are depreciated using the straight-line method over their estimated useful lives, which range from three to ten years. Leasehold improvements are depreciated over the shorter of the useful life or lease term including scheduled renewal terms. Maintenance and repairs are charged to expense as incurred. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in other income or expense in the year of disposition. The Company examines the possibility of decreases in the value of these assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. Impairment of Long-Lived Assets In accordance with ASC Topic 360, the Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company did not record any impairment charge for the year ended December 31, 2023 and 2022. Leases Operating leases are reflected on our balance sheet within operating lease Right-of-use (ROU) assets and the related current and non-current operating lease liabilities. ROU assets represent the right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make lease payments arising from lease agreement. Operating lease ROU assets and liabilities are recognized at the commencement date, the date on which the lessor began making the underlying asset customizable for our use, based upon the present value of the lease payments over the respective lease term. Lease expense is recognized on a straight-line basis over the lease term, subject to any changes in the lease or expectation regarding the terms. Variable lease costs such as common area maintenance, property taxes and insurance are expensed as incurred. Lease Term The Company calculates the term for each lease agreement to include the noncancelable period specified in the agreement together with (1) the periods covered by options to extend the lease if the Company is reasonably certain to exercise that option, (2) periods covered by an option to terminate if the Company is reasonably certain not to exercise that option and (3) period covered by an option to extend (or not terminate) if controlled by the lessor. The assessment of whether the Company is reasonably certain to exercise an option to extend a lease requires significant judgement surrounding contract-based factors, asset-based factors, entity-based factors and market-based factors. Lease Payments Lease payments consist of fixed payments, less any lease incentives paid or payable to the lessee related to the use of the underlying asset during the lease term. Incremental Borrowing Rate The ROU asset and related lease liabilities recorded based on the present value of the lease payments using (1) the rate implicit in the lease or (2) the rate of interest that a lessee would have to pay to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. Revenue Recognition We adopted ASC Topic 606, Revenue from Contracts with Customers Identification of the contract, or contracts, with a customer A contract with a customer exists when (i) we enter into an enforceable contract with a customer that defines each party’s rights regarding the goods or services to be transferred and identifies the payment terms related to these goods or services, (ii) the contract has commercial substance and, (iii) we determine that collection of substantially all consideration for goods or services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. We apply judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer. Identification of the performance obligations in the contract Performance obligations promised in a contract are identified based on the goods or services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the goods or service either on its own or together with other resources that are readily available from third parties or from us, and are distinct in the context of the contract, whereby the transfer of the goods or services is separately identifiable from other promises in the contract. When a contract includes multiple promised goods or services, we apply judgment to determine whether the promised goods or services are capable of being distinct and are distinct within the context of the contract. If these criteria are not met, the promised goods or services are accounted for as a combined performance obligation. Determination of the transaction price The transaction price is determined based on the consideration to which we will be entitled to receive in exchange for transferring goods or services to our customer. The Company generally ships products to customers and does not have multiple performance obligations in its revenue stream and therefore does not allocate transaction prices to multiple performance obligations. We estimate any variable consideration included in the transaction price using the expected value method that requires the use of significant estimates for discounts, cancellation periods, refunds and returns. Sales discounts applied on orders are treated as a reduction of revenues, as are any rebates provided under customer contracts. Disaggregation of Revenue A limited number of key customers historically accounted for a majority of our revenue. In 2023, one customer accounted for 41 44 Principal versus Agent Considerations When another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606 to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred to our customer, revenue is reported net of the fees paid to the other party, as agent. Our evaluation to determine if we control the goods or services within ASC Topic 606 includes the following indicators: We are primarily responsible for fulfilling the promise to provide the specified good or service. When we are primarily responsible for providing the goods and services, such as when the other party is acting on our behalf, we have indication that we are the principal to the transaction. We consider if we may terminate our relationship with the other party at any time without penalty or without permission from our customer. We have inventory risk before the specified good or service has been transferred to a customer or after transfer of control to the customer. We may commit to obtaining the services of another party with or without an existing contract with our customer. In these situations, we have risk of loss as principal for any amount due to the other party regardless of the amount(s) we earn as revenue from our customer. The entity has discretion in establishing the price for the specified good or service. We have discretion in establishing the price our customer pays for the specified goods or services. Cost of Sales Cost of sales includes inventory costs, materials and supplies costs, internal labor and related benefits, subcontractor costs, depreciation, overhead and shipping and handling costs incurred. Government Loan Forgiveness and Grants During the year ended December 31, 2022, the Company applied for $ 61,448 Shipping and Handling Costs Shipping and handling costs incurred relating to the purchase of inventory are included in inventory which is charged to cost of sales as products are sold. Shipping and handling costs incurred for product shipped to customers are included in cost of sales. For the years ended December 31, 2023 and 2022, shipping and handling costs amounted to $ 153,919 180,369 Research and Development Research and development costs incurred in the development of the Company’s products and under other Company sponsored research and development projects are expensed as incurred. Research and development costs incurred in the development of the Company’s products for the years ended December 31, 2023 and 2022 were $ 47,440 16,777 Advertising Costs The Company participates in various advertising programs. All costs related to advertising of the Company’s products are expensed in the period incurred. Advertising costs charged to operations for the years ended December 31, 2023 and 2022 were $ 289,981 247,073 Federal and State Income Taxes The Company accounts for income tax using the liability method prescribed by ASC 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740 “Income Taxes Stock-Based Compensation Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. The Company adopted ASU No. 2017-09 in 2018; its adoption did not have a material impact on its financial statements. Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the service period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date. Earnings (Loss) Per Share of Common Stock ASC 260 “Earnings Per Share”, requires dual presentation of basic and diluted earnings per share (“EPS”) with a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. Basic EPS excludes dilution. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity. Basic net loss per common share is computed by dividing net loss available to common shareholders by the weighted average number of shares of common shares outstanding during the period. Diluted net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during each period. Additionally, potentially dilutive common shares consist of common stock options and warrants (using the treasury stock method). These common stock equivalents may be dilutive in the future . SCHEDULE OF ANTI-DILUTIVE PER SHARE INFORMATION December 31, 2023 December 31, 2022 Stock options 2,270,483 2,760,991 Stock warrants 7,525,265 7,440,639 Total 9,795,748 10,201,630 Net losses per share of common stock is as follows: SCHEDULE OF RECONCILIATION OF BASIC AND DILUTED NET INCOME LOSS Year Ended Year Ended Net loss per common shares outstanding $ (0.25 ) $ (0.21 ) Weighted average common shares outstanding: 11,481,547 10,264,381 Recently Adopted Accounting Pronouncements The Company does not believe there are any other recently issued and effective, or not yet effective pronouncements that would have or are expected to have any significant effect on the Company’s financial position, results of operations or cash flows. There have been no changes to our significant accounting policies described in Note 2 to our Annual Report on Form 10-K for the year ended December 31, 2023, that have had a material impact on our financial statements and related notes. Reclassifications Certain accounts and financial statement captions in the prior periods have been reclassified to conform to the current period financial statements. None of the reclassifications had any impact on the net loss reported in 2022.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	NOTE 3 – DISCONTINUED OPERATIONS Effective May 31, 2022, we sold a 70 450,000 7 20,000 25,000 30,000 80,000 341,782 50,000 291,782 100,000 115,000 225,777 In conjunction with the sale, we recognized a one-time gain of $ 1,148,225 . Financial information (related to periods before May 2022) included in this 10-K reflect ANI as a discontinued operation. During the year ended December 31, 2022, income from discontinued operations amounted to $ 1,300 . In connection with the sale, the capital structure of Applied Nanotech was changed to give the Company, as the holder of Class B common stock of Applied Nanotech, a 30% economic interest, certain information rights, special consent rights, and tag-along rights, as well as the obligation to sell our stock under certain circumstances if other stockholders are selling. The Class A stock acquired by the buyers was pledged to secure the promissory note given in payment of the purchase price. The Company plans to hold its remaining shares in ANI for an indefinite period and treats its investment in ANI as an equity investment. The following is the detail of major line items that constitute income from discontinued operations: SCHEDULE OF INCOME FROM DISCONTINUED OPERATIONS 2022 For the Year Ended December 31, Net Revenues $ 258,444 Cost of Sales 211,029 Gross Profit 47,415 Salaries, wages and related benefits 23,573 General and administrative expenses 21,961 Interest and other expense 581 Income from discontinued operations 1,300 Gain on sale of discontinued operations 1,148,225 Net income from discontinued operations $ 1,149,525 In the second quarter of 2022, the gain on the sale of 70 SCHEDULE OF SALE OF STOCK BY SUBSIDIARY Fair value of consideration received $ 450,000 Fair value of retained interest 192,857 Plus negative carrying value of subsidiary sold 505,368 Gain on sale of subsidiary $ 1,148,225

INVESTMENT IN SUBSIDIARY

INVESTMENT IN SUBSIDIARY	12 Months Ended
	Dec. 31, 2023
Investments, All Other Investments [Abstract]
INVESTMENT IN SUBSIDIARY	NOTE 4 – INVESTMENT IN SUBSIDIARY The Company is accounting for its 30 30 30 3,689 57,289 At December 31, 2023 and at December 31, 2022, a balance of $ 253,835 250,146 SCHEDULE OF EQUITY EQUITY INVESTMENT IN SUBSIDIARY December 31, 2023. December 31, 2022 Investment in ANI $ 192,857 $ 192,857 Income from investment in subsidiary 57,289 Non-marketable equity investment in subsidiary $ 253,835 $ 250,146

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
ACCOUNTS RECEIVABLE	NOTE 5 – ACCOUNTS RECEIVABLE At December 31, 2023 and 2022, accounts receivable consisted of the following: SCHEDULE OF ACCOUNTS RECEIVABLE December 31, 2023 December 31, 2022 Accounts receivable $ 359,357 $ 377,940 Less: allowance for credit losses (150,300 ) (29,375 ) Accounts receivable, net $ 209,057 $ 348,565 Allowance for credit losses was $ 42,326 57,064 44,113 29,375 27,747 for the year ended December 31, 2023, with an increase in the allowance of $ 148,672 150,300

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
INVENTORY	NOTE 6 – INVENTORY At December 31, 2023 and 2022, inventory consisted of the following: SCHEDULE OF INVENTORY December 31, 2023 December 31, 2022 Raw materials $ 648,537 $ 695,774 Work in progress 235,811 256,095 Finished goods 296,921 353,082 Inventory, gross 1,181,269 1,304,951 Less: reserve for obsolescence (331,505 ) (184,878 ) Inventory, net $ 849,764 $ 1,120,073

OPERATING LEASE

OPERATING LEASE	12 Months Ended
	Dec. 31, 2023
Operating Lease
OPERATING LEASE	NOTE 7 – OPERATING LEASE Effective May 31, 2020, we entered into a lease with a related party for a 29,220 The lease has an initial term of seven years with a renewal option at the end of the initial term for an additional 3-year term, and a second renewal option thereafter for an additional 5-year term. The renewal term is not included in the calculation of the operating lease liability. As the sole tenant, we are responsible for all taxes, ordinary maintenance, snow removal and other ordinary operating expenses. Rent is $6.50 per square foot, increasing by $0.25 per year. During the first three years we had the right to buy up to a 49% interest in Magic Research LLC for a price equal to 49% of the contributions received from other members. 311,718 In February 2023, we reached an agreement with the landlord of our Michigan facility to accept $ 66,000 1.25 8,056 10,983 0.75 52,800 81,392 For operating leases, we calculated ROU assets and lease liabilities based on the present value of the remaining lease payments as of the date of adoption using the IBR as of that date. SCHEDULE OF REMAINING LEASE PAYMENTS December 31, 2023 December 31, 2022 Operating lease liabilities $ 722,419 $ 864,593 Right-of-use assets $ 845,563 $ 1,037,749 Future payments on the operating lease are: SCHEDULE OF FUTURE PAYMENTS ON OPERATING LEASE Operating Leases 2024 $ 213,681 2025 220,989 2026 228,297 2027 175,334 Less: impact of discounting (115,882 ) Present value of lease liabilities 722,419

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 8 – PROPERTY AND EQUIPMENT At December 31, 2023 and 2022, property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT Useful Life December 31, 2023 December 31, 2022 Machinery and equipment 5 10 $ 2,616,629 $ 2,613,387 Furniture and office equipment 3 7 486,894 480,784 Leasehold improvements 2 15 140,678 140,678 Property and equipment, gross Less: accumulated depreciation (2,820,098 ) (2,709,040 ) Property and equipment, net $ 424,103 $ 525,809 For the years ended December 31, 2023 and 2022, depreciation and amortization expense amounted to $ 111,058 112,288

NOTES PAYABLE AND FINANCE LEASE

NOTES PAYABLE AND FINANCE LEASES	12 Months Ended
	Dec. 31, 2023
Notes Payable And Finance Leases
NOTES PAYABLE AND FINANCE LEASES	NOTE 9 – NOTES PAYABLE AND FINANCE LEASES Notes Payable On January 7, 2022, the Company sold to one investor a $ 100,000 March 31, 2025 50,000 50,000 March 31, 2026 8 1.75 On July 27, 2022, the Company sold two convertible notes, one for $ 50,000 25,000 25,000 25,000 March 31, 2026 8 1.75 On October 26, 2022, the Company sold to an investor a $ 25,000 October 31, 2023 8 1.75 On December 18, 2022, the Company issued a convertible promissory note for $ 50,000 8 1.75 On June 14, 2023, the Company issued a convertible, secured note and warrants to purchase 10,000 50,000 5,333 3,390 On July 24, 2023, the Company issued at face value a convertible note in the original principal amount of $ 50,000 8 1.25 On November 2, 2023, the Company issued at face value a convertible note in the original principal amount of $ 50,000 8 1.25 The convertible promissory notes have not been included in diluted earnings per share as they would be anti-dilutive. On February 10, 2015, Nano Magic entered into a $ 373,000 June 10, 2020 4.35% April 10, 2022 6.29% 4,053 December 10, 2022 6.29% 4,053 1,629 Finance leases On August 11, 2020, we entered into a finance lease for furniture used in the Michigan facility. We financed $ 60,684 36 1,972 13,335 and was included in current liabilities. $ 2,091 was also included in Accounts Payable for this lease as of December 31, 2022. On September 24, 2020, we entered into a finance lease with Raymond Leasing Corporation for a forklift. We financed $ 14,250 36 425 At December 31, 2022, the balance due was $ 3,755 and was included in current liabilities. In December 2020, we entered into a finance lease for production equipment. We financed $ 85,000 48 2,135 At December 31, 2022, the balance due was $ 46,109 of which $ 21,915 was included in current liabilities and $ 24,194 was included in long term liabilities. 24,194 For finance leases, we calculate ROU assets and lease liabilities based on the present value of the remaining lease payments as of the date of lease commencement. The ROU assets for finance leases are depreciated in accordance with the Company’s depreciation policies for those asset groupings. Finance lease liabilities were $ 24,194 63,199 4,250 12,594 Maturities Future minimum lease payments under leases that had initial or remaining non-cancelable lease terms in excess of one year as of December 31, 2023, are as follows: SCHEDULE OF FUTURE MINIMUM FINANCE LEASE PAYMENTS Finance Leases 2024 25,620 Less: impact of discounting (1,426 ) Present value of lease liabilities 24,194

ACCOUNTS RECEIVABLE FACTORING

ACCOUNTS RECEIVABLE FACTORING	12 Months Ended
	Dec. 31, 2023
Accounts Receivable Factoring
ACCOUNTS RECEIVABLE FACTORING	NOTE 10 – ACCOUNTS RECEIVABLE FACTORING On September 1, 2020, Nano Magic LLC entered an agreement with a company to sell its receivables with a retailer at a discount. This agreement expired on September 1, 2022. Costs associated with this program were 47 for the year ended December 31, 2022. In August 2023, we began shipments under an agreement with a customer for the sale of products that included accounts receivable financing with a large international bank. Subject to certain limits, we receive payments as soon as 15 days from shipment to a discounted value of approximately 7% The discount depends on the payment date selected with the bank. Costs associated with this program for the year ended December 31, 2023 were $ 12,497

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 11 – RELATED PARTY TRANSACTIONS Accounts Payable to related parties totaled $ 55,520 87,119 42,887 on both December 31, 2023 and December 31, 2022 is comprised of amounts due to the Rickerts for working capital advances made in 2018. In October, 2023, the Rickerts purchased 13,333 10,000 We paid legal and consulting fees to director Mr. Ron Berman of $ 0 in 2023, and $ 124,150 in 2022. In July, 2022, Mr. Ron Berman bought a convertible note for $ 25,000 March 31, 2025 8 Mr. Ron Berman and Mr. Tom Berman are the managers of the limited liability company that is the manager of PEN Comeback, LLC, PEN Comeback 2, LLC, Magic Growth, LLP, Magic Growth 2 LLC and Magic Growth 3 LLC. These five limited liability companies purchased shares of common stock and derivative securities from us in 2018, 2019, 2020, 2021, and 2022. See the subsection on Sales of Stock under Issuances of Common Stock in Note 12 and in Note 16 Subsequent Events. In addition, Mr. Tom Berman and Mr. Ron Berman are two of three individuals who share voting power of the sole manager of the limited liability company that is our landlord in Michigan. Together, Tom and Ron Berman hold, in the aggregate, a 5

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 12 – STOCKHOLDERS’ EQUITY Description of Preferred and Common Stock Preferred Stock The preferred stock may be issued in one or more series. The Company’s board of directors are authorized to issue the shares of preferred stock in such series and to fix from time to time before issuance thereof the number of shares to be included in any such series and the designation, powers, preferences and relative, participating, optional or other rights, and the qualifications, limitations or restrictions thereof, of such series. Common Stock The rights of each share of common are the same with respect to dividends, distributions and rights upon liquidation. Holders of common stock each have one vote per share in the election of directors and other matters submitted to a vote of the stockholders. Issuances of Common Stock Common Stock Issued for Services On December 6, 2022, we issued an aggregate of 176,000 0.75 132,000 In February 2023, we reached an agreement with the landlord of our Michigan facility to accept 52,800 1.25 partial payment of rent for the six-month period from October 2022 through March 2023 In May 2023, we reached a further agreement with the landlord that calls for us to pay cash each month to cover the cost of the mortgage and the lease for the lighting fixtures, but that will allow us to pay the balance of the rent by issuing shares of our stock valued at $ 0.75 52,800 81,392 On May 30, 2023, the Company issued 76,922 4,273 4,273 4,277 3,205 3,206 In August 2023, the Company issued to each of three individuals who are serving on its advisory committee a total of 38,460 On December 5, 2023, the Board determined to pay accrued fees due to the directors in shares of common stock and we issued an aggregate of 240,006 Sales of Common Stock During the quarter ended March 31, 2022, the Company sold 375,001 656,249 374,965 18,752 2.25 During the quarter ended June 30, 2022, the Company sold 283,334 495,834 283,310 14,165 2.25 During the quarter ended September 30, 2022, the Company sold 69,445 121,529 69,425 3,471 2.25 During the quarter ended December 31, 2022, the Company sold 115,971 151,909 115,760 2,731 four years 1.75 For the three months ended March 31, 2023, the Company sold 74,806 93,507 74,626 1,492 2.25. During the quarter ended June 30, 2023, the Company sold 253,994 346,064 196,813 4,136 1.75 10,000 50,000 During the quarter ended September 30, 2023, the Company sold an additional 533,331 400,000 250,000 0.75 136,482 196,813 During the quarter ended December 31, 2023, the Company sold 1,084,998 813,750 All of these sales of stock and warrants were sold in private placements exempt from registration under Section 4(a)(2) of the Securities Act of 1933, as amended. Stock Options Stock options outstanding are to purchase common stock. Stock option activities for the years ended December 31, 2023 and 2022 are summarized as follows: SCHEDULE OF STOCK OPTION PLAN ACTIVITY Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Balance Outstanding, December 31, 2021 3,133,702 $ 0.77 4.93 $ - Exercised - Forfeited or expired (518,411 ) $ 1.03 - - Granted 145,700 $ 0.80 Balance Outstanding, December 31, 2022 2,760,991 $ 0.72 4.09 $ - Exercised - Forfeited or expired (1,176,987 ) $ 0.75 - - Granted 686,479 $ 0.60 Balance Outstanding, December 31, 2023 2,270,483 $ 0.67 2.73 $ 76,725 Exercisable, December 31, 2023 2,244,090 $ 0.67 2.72 $ 76,725 A summary of unvested options and the related average fair-value per share follows: SCHEDULE OF UNVESTED OPTIONS AND RELATED AVERAGE FAIR-VALUE Number of Options Weighted- average Grant Date Fair Value Nonvested as of December 31, 2022 1,491,605 $ 0.83 Granted 686,479 0.50 Vested (974,704 ) 0.62 Cancelled (1,176,987 ) 0.83 Nonvested as of December 31, 2023 26,393 $ 0.57 Options Issued Outside of a Plan In 2023 our President and CEO Tom Berman was paid part of his salary in options. In April, he was granted an option to purchase up to 30,000 shares, fully vested for salary not paid from January to March, and, in May, a second option was granted for up to 69,228 shares that vested over the course of the calendar year for salary not paid in April and subsequent months of 2023. Also in May, we granted our Chief Financial Officer an option for up to 100,000 shares in recognition of his services from 2019 through 2022. Both our CFO and our General Counsel were granted options in May for up to 60,000 shares, which vested over the course of the calendar year. In May, 2023, we also granted director Ronald Berman an option to purchase up to 50,000 shares for services previously rendered and granted him an option for 45,000 shares that vested over the course of the calendar year. All options have an exercise price of $ 0.65 per share and a four-year term. In December 2023, the Company awarded 49,570 0.01 The fair value of the options awarded outside of any plan was calculated using the Black-Scholes method. The assumptions used in the calculations are shown below. The expected term represents the period of time that the options are expected to be outstanding. Below is a summary of terms for options issued during 2023 outside of the plan. SCHEDULE OF FAIR VALUE OF OPTION AWARD VALUATION ASSUMPTIONS Exercise price per option 0.01 0.65 Fair value per option at grant date $ 0.25 0.61 Expected term 4 Expected volatility 215% 245 % Expected dividend yield 0 % Risk-free interest rate 3.57% 3.96 % 2015 Equity Incentive Plan On November 30, 2015, the Board of Directors authorized the 2015 Equity Incentive Plan. On January 31, 2020 we granted an option to purchase 100,000 50,000 2021 Equity Incentive Plan The Nano Magic 2021 Equity Incentive Plan (the “Plan”) was adopted to allow equity compensation for those who provide services to the Company and to encourage ownership in the Company by personnel whose service to the Company is important to its continued progress, to encourage recipients to act as owners and thereby in the stockholders’ interest and to enable recipients to share in the Company’s success. Initially, 85,000 2,500 2,500 200,000 100,000 100,000 On February 16, 2022, the Board increased the number of options available for issuance under the 2021 Equity Plan and issued 110,700 15,000 On April 12, 2023, the Company granted 47,610 0.65 On May 30, 2023, the Company granted 175,071 0.65 The fair value of the options awarded to employees and service providers under the 2021 Equity Plan were calculated using the Black-Scholes method and were tied to service conditions for purposes of vesting. The assumptions used in the calculations are shown below. The expected term represents the period of time that the options are expected to be outstanding. During the year ended December 31, 2022, 100,163 54,616 22,627 205,792 options vested and compensation expense related to them for the year-ending 2022 was $ 110,930 with unearned expense of $ 12,143 . Below is a summary of terms for options issued in 2023 under the plan. SCHEDULE OF FAIR VALUE OF OPTION AWARD VALUATION ASSUMPTIONS Exercise price per option $ 0.65 Fair value per option at grant date $ 0.25 0.57 Expected term 4 Expected volatility 215 245 % Expected dividend yield 0 % Risk-free interest rate 3.57 3.96 % Warrants As of December 31, 2023, there were outstanding and exercisable warrants to purchase 7,525,265 shares of common stock with a weighted average exercise price of $ 1.72 per share and a weighted average remaining contractual term of 40.72 months. 7,440,639 shares of common stock with a weighted average exercise price of $ 1.72 per share and a weighted average remaining contractual term of 61.12 months. The weighted average contractual terms reflect the extension of two years for warrants issued between 2018 and 2022 that were effected in May 2022 and December 2023.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 13 – INCOME TAXES The Company maintains deferred tax assets and liabilities that reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The net deferred tax asset has been fully offset by a valuation allowance because of the uncertainty of the attainment of future taxable income. The items accounting for the difference between income taxes at the effective statutory rate and the provision for income taxes for the years ended December 31, 2023 and 2022 were as follows: SCHEDULE OF EFFECTIVE STATUTORY RATE OF INCOME TAXES 2023 2022 Years Ended December 31, 2023 2022 Income tax provision (benefit) at U.S. statutory rate of 21 $ 600,000 $ 441,000 Government grant - 13,000 Change in valuation allowance (768,000 ) (454,000 ) Revaluation of deferred tax asset 168,000 (327,000 ) Revaluation of valuation allowance due to return to provision - 85,000 Revaluation of valuation allowance due to ANI sale - 242,000 Total provision for income tax $ - $ - The Company’s approximate net deferred tax assets as of December 31, 2023 and 2022 were as follows: SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS AND LIABILITIES December 31, December 31, Deferred Tax Assets: Net operating loss carryforward $ 3,869,000 $ 3,392,000 Stock-based compensation 295,000 109,000 Allowance for inventory obsolescence 63,000 39,000 Accrued compensation 6,000 6,000 Other 137,000 56,000 Total deferred tax assets 4,370,000 3,602,000 Valuation allowance (4,370,000 ) (3,602,000 ) Net deferred tax assets $ - - The gross estimated net operating loss carryforward was approximately $ 18,422,000 The potential tax benefit arising from tax loss carryforwards prior to 2017 will expire between 2022 and 2038, while the potential tax benefits arising after 2017 currently have no expiration date. In accordance with Section 382 of the Internal Revenue Code, the usage of the Company’s net operating loss carry forwards are subject to annual limitations due to greater than 50 The Company’s 2020, 2021, 2022 and 2023 Corporate Income Tax Returns are subject to Internal Revenue Service examination.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 14 - COMMITMENTS AND CONTINGENCIES Litigation The Company may be, from time to time, subject to various administrative, regulatory, and other legal proceedings arising in the ordinary course of business. We are not currently a defendant in any proceedings. Our policy is to accrue costs for contingent liabilities, including legal proceedings or unasserted claims that may result in legal proceedings, when a liability is probable and the amount can be reasonably estimated. As of December 31, 2023, the Company has no

CONCENTRATIONS

CONCENTRATIONS	12 Months Ended
	Dec. 31, 2023
Risks and Uncertainties [Abstract]
CONCENTRATIONS	NOTE 15 – CONCENTRATIONS Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of trade accounts receivable and cash deposits and investments in cash equivalent instruments. Customer Concentrations Customer concentrations for the years ended December 31, 2023 and 2022 are as follows: SCHEDULE OF CONCENTRATION RISK, CUSTOMER For the Years Ended December 31, 2023 2022 Customer A 41 % 33 % Customer B - * % 11 % Total 41 % 44 % * Less than 10% Accounts receivable balances for these customers at December 31, 2023 and 2022 were $ 4,942 104,315 Geographic Concentrations of Sales For the years ended December 31, 2023 and 2022, total sales in the United States represent approximately 94 95 Vendor Concentrations Vendor concentrations for inventory purchases for the years ended December 31, 2023 and 2022 are: SCHEDULE OF CONCENTRATION RISK, CUSTOMER For the Years Ended December 31, 2023 2022 Vendor A 14 % * % Vendor B 13 11 Vendor C 12 - Vendor D - * 13 Total 39 % 24 % * Less than 10% The vendors above are used for raw material purchases used primarily in the production of lens care and anti-fog products.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 16 - SUBSEQUENT EVENTS On March 7, 2024, the Company sold 6,667 shares of common stock to an individual, accredited investor for proceeds of $ 5,000 On March 14, 2024, the Company sold 66,667 shares of common stock to an individual, accredited investor for proceeds of $ 50,000 On March 15, 2024, an investor paid the Company $ 100,000 115,000 225,777

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“US 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 revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates for the years ended December 31, 2023 and 2022 include estimates for allowance for doubtful accounts on accounts receivable, the estimates for obsolete inventory, the useful life of property and equipment, assumptions used in assessing impairment of long-term assets, estimates of current and deferred income taxes and deferred tax valuation allowances, the fair value of non-cash equity transactions, and the fair value of equity incentives.
Cash, Cash Equivalents and Restricted Cash	Cash, Cash Equivalents and Restricted Cash For purposes of the statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents.
Accounts Receivable	Accounts Receivable The Company recognizes an allowance for credit losses on accounts receivable in an amount equal to the estimated probable losses net of recoveries. The allowance is based on an analysis of historical bad debt experience, current receivables aging, and expected future write-offs, as well as an assessment of specific identifiable customer accounts considered at risk or uncollectible. The expense associated with the allowance for credit losses is recognized as general and administrative expense.
Inventory	Inventory Inventory is stated at the lower of cost or net realizable value. Cost is determined using the average cost method based on prices paid for inventory items. This valuation requires us to make judgments, based on currently available information, about the likely method of disposition, such as sales to individual customers and expected recoverable values.
Property and Equipment	Property and Equipment Property and equipment are stated at cost and are depreciated using the straight-line method over their estimated useful lives, which range from three to ten years. Leasehold improvements are depreciated over the shorter of the useful life or lease term including scheduled renewal terms. Maintenance and repairs are charged to expense as incurred. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in other income or expense in the year of disposition. The Company examines the possibility of decreases in the value of these assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets In accordance with ASC Topic 360, the Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company did not record any impairment charge for the year ended December 31, 2023 and 2022.
Leases	Leases Operating leases are reflected on our balance sheet within operating lease Right-of-use (ROU) assets and the related current and non-current operating lease liabilities. ROU assets represent the right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make lease payments arising from lease agreement. Operating lease ROU assets and liabilities are recognized at the commencement date, the date on which the lessor began making the underlying asset customizable for our use, based upon the present value of the lease payments over the respective lease term. Lease expense is recognized on a straight-line basis over the lease term, subject to any changes in the lease or expectation regarding the terms. Variable lease costs such as common area maintenance, property taxes and insurance are expensed as incurred. Lease Term The Company calculates the term for each lease agreement to include the noncancelable period specified in the agreement together with (1) the periods covered by options to extend the lease if the Company is reasonably certain to exercise that option, (2) periods covered by an option to terminate if the Company is reasonably certain not to exercise that option and (3) period covered by an option to extend (or not terminate) if controlled by the lessor. The assessment of whether the Company is reasonably certain to exercise an option to extend a lease requires significant judgement surrounding contract-based factors, asset-based factors, entity-based factors and market-based factors. Lease Payments Lease payments consist of fixed payments, less any lease incentives paid or payable to the lessee related to the use of the underlying asset during the lease term. Incremental Borrowing Rate The ROU asset and related lease liabilities recorded based on the present value of the lease payments using (1) the rate implicit in the lease or (2) the rate of interest that a lessee would have to pay to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment.
Revenue Recognition	Revenue Recognition We adopted ASC Topic 606, Revenue from Contracts with Customers Identification of the contract, or contracts, with a customer A contract with a customer exists when (i) we enter into an enforceable contract with a customer that defines each party’s rights regarding the goods or services to be transferred and identifies the payment terms related to these goods or services, (ii) the contract has commercial substance and, (iii) we determine that collection of substantially all consideration for goods or services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. We apply judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer. Identification of the performance obligations in the contract Performance obligations promised in a contract are identified based on the goods or services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the goods or service either on its own or together with other resources that are readily available from third parties or from us, and are distinct in the context of the contract, whereby the transfer of the goods or services is separately identifiable from other promises in the contract. When a contract includes multiple promised goods or services, we apply judgment to determine whether the promised goods or services are capable of being distinct and are distinct within the context of the contract. If these criteria are not met, the promised goods or services are accounted for as a combined performance obligation. Determination of the transaction price The transaction price is determined based on the consideration to which we will be entitled to receive in exchange for transferring goods or services to our customer. The Company generally ships products to customers and does not have multiple performance obligations in its revenue stream and therefore does not allocate transaction prices to multiple performance obligations. We estimate any variable consideration included in the transaction price using the expected value method that requires the use of significant estimates for discounts, cancellation periods, refunds and returns. Sales discounts applied on orders are treated as a reduction of revenues, as are any rebates provided under customer contracts. Disaggregation of Revenue A limited number of key customers historically accounted for a majority of our revenue. In 2023, one customer accounted for 41 44
Principal versus Agent Considerations	Principal versus Agent Considerations When another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606 to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred to our customer, revenue is reported net of the fees paid to the other party, as agent. Our evaluation to determine if we control the goods or services within ASC Topic 606 includes the following indicators: We are primarily responsible for fulfilling the promise to provide the specified good or service. When we are primarily responsible for providing the goods and services, such as when the other party is acting on our behalf, we have indication that we are the principal to the transaction. We consider if we may terminate our relationship with the other party at any time without penalty or without permission from our customer. We have inventory risk before the specified good or service has been transferred to a customer or after transfer of control to the customer. We may commit to obtaining the services of another party with or without an existing contract with our customer. In these situations, we have risk of loss as principal for any amount due to the other party regardless of the amount(s) we earn as revenue from our customer. The entity has discretion in establishing the price for the specified good or service. We have discretion in establishing the price our customer pays for the specified goods or services.
Cost of Sales	Cost of Sales Cost of sales includes inventory costs, materials and supplies costs, internal labor and related benefits, subcontractor costs, depreciation, overhead and shipping and handling costs incurred.
Government Loan Forgiveness and Grants	Government Loan Forgiveness and Grants During the year ended December 31, 2022, the Company applied for $ 61,448
Shipping and Handling Costs	Shipping and Handling Costs Shipping and handling costs incurred relating to the purchase of inventory are included in inventory which is charged to cost of sales as products are sold. Shipping and handling costs incurred for product shipped to customers are included in cost of sales. For the years ended December 31, 2023 and 2022, shipping and handling costs amounted to $ 153,919 180,369
Research and Development	Research and Development Research and development costs incurred in the development of the Company’s products and under other Company sponsored research and development projects are expensed as incurred. Research and development costs incurred in the development of the Company’s products for the years ended December 31, 2023 and 2022 were $ 47,440 16,777
Advertising Costs	Advertising Costs The Company participates in various advertising programs. All costs related to advertising of the Company’s products are expensed in the period incurred. Advertising costs charged to operations for the years ended December 31, 2023 and 2022 were $ 289,981 247,073
Federal and State Income Taxes	Federal and State Income Taxes The Company accounts for income tax using the liability method prescribed by ASC 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740 “Income Taxes
Stock-Based Compensation	Stock-Based Compensation Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. The Company adopted ASU No. 2017-09 in 2018; its adoption did not have a material impact on its financial statements. Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the service period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date.
Earnings (Loss) Per Share of Common Stock	Earnings (Loss) Per Share of Common Stock ASC 260 “Earnings Per Share”, requires dual presentation of basic and diluted earnings per share (“EPS”) with a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. Basic EPS excludes dilution. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity. Basic net loss per common share is computed by dividing net loss available to common shareholders by the weighted average number of shares of common shares outstanding during the period. Diluted net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during each period. Additionally, potentially dilutive common shares consist of common stock options and warrants (using the treasury stock method). These common stock equivalents may be dilutive in the future . SCHEDULE OF ANTI-DILUTIVE PER SHARE INFORMATION December 31, 2023 December 31, 2022 Stock options 2,270,483 2,760,991 Stock warrants 7,525,265 7,440,639 Total 9,795,748 10,201,630 Net losses per share of common stock is as follows: SCHEDULE OF RECONCILIATION OF BASIC AND DILUTED NET INCOME LOSS Year Ended Year Ended Net loss per common shares outstanding $ (0.25 ) $ (0.21 ) Weighted average common shares outstanding: 11,481,547 10,264,381
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements The Company does not believe there are any other recently issued and effective, or not yet effective pronouncements that would have or are expected to have any significant effect on the Company’s financial position, results of operations or cash flows. There have been no changes to our significant accounting policies described in Note 2 to our Annual Report on Form 10-K for the year ended December 31, 2023, that have had a material impact on our financial statements and related notes.
Reclassifications	Reclassifications Certain accounts and financial statement captions in the prior periods have been reclassified to conform to the current period financial statements. None of the reclassifications had any impact on the net loss reported in 2022.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SCHEDULE OF ANTI-DILUTIVE PER SHARE INFORMATION	These common stock equivalents may be dilutive in the future . SCHEDULE OF ANTI-DILUTIVE PER SHARE INFORMATION December 31, 2023 December 31, 2022 Stock options 2,270,483 2,760,991 Stock warrants 7,525,265 7,440,639 Total 9,795,748 10,201,630
SCHEDULE OF RECONCILIATION OF BASIC AND DILUTED NET INCOME LOSS	Net losses per share of common stock is as follows: SCHEDULE OF RECONCILIATION OF BASIC AND DILUTED NET INCOME LOSS Year Ended Year Ended Net loss per common shares outstanding $ (0.25 ) $ (0.21 ) Weighted average common shares outstanding: 11,481,547 10,264,381

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
SCHEDULE OF INCOME FROM DISCONTINUED OPERATIONS	The following is the detail of major line items that constitute income from discontinued operations: SCHEDULE OF INCOME FROM DISCONTINUED OPERATIONS 2022 For the Year Ended December 31, Net Revenues $ 258,444 Cost of Sales 211,029 Gross Profit 47,415 Salaries, wages and related benefits 23,573 General and administrative expenses 21,961 Interest and other expense 581 Income from discontinued operations 1,300 Gain on sale of discontinued operations 1,148,225 Net income from discontinued operations $ 1,149,525
SCHEDULE OF SALE OF STOCK BY SUBSIDIARY	In the second quarter of 2022, the gain on the sale of 70 SCHEDULE OF SALE OF STOCK BY SUBSIDIARY Fair value of consideration received $ 450,000 Fair value of retained interest 192,857 Plus negative carrying value of subsidiary sold 505,368 Gain on sale of subsidiary $ 1,148,225

INVESTMENT IN SUBSIDIARY (Table

INVESTMENT IN SUBSIDIARY (Tables)	12 Months Ended
	Dec. 31, 2023
Investments, All Other Investments [Abstract]
SCHEDULE OF EQUITY EQUITY INVESTMENT IN SUBSIDIARY	SCHEDULE OF EQUITY EQUITY INVESTMENT IN SUBSIDIARY December 31, 2023. December 31, 2022 Investment in ANI $ 192,857 $ 192,857 Income from investment in subsidiary 57,289 Non-marketable equity investment in subsidiary $ 253,835 $ 250,146

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
SCHEDULE OF ACCOUNTS RECEIVABLE	At December 31, 2023 and 2022, accounts receivable consisted of the following: SCHEDULE OF ACCOUNTS RECEIVABLE December 31, 2023 December 31, 2022 Accounts receivable $ 359,357 $ 377,940 Less: allowance for credit losses (150,300 ) (29,375 ) Accounts receivable, net $ 209,057 $ 348,565

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY	At December 31, 2023 and 2022, inventory consisted of the following: SCHEDULE OF INVENTORY December 31, 2023 December 31, 2022 Raw materials $ 648,537 $ 695,774 Work in progress 235,811 256,095 Finished goods 296,921 353,082 Inventory, gross 1,181,269 1,304,951 Less: reserve for obsolescence (331,505 ) (184,878 ) Inventory, net $ 849,764 $ 1,120,073

OPERATING LEASE (Tables)

OPERATING LEASE (Tables)	12 Months Ended
	Dec. 31, 2023
Operating Lease
SCHEDULE OF REMAINING LEASE PAYMENTS	For operating leases, we calculated ROU assets and lease liabilities based on the present value of the remaining lease payments as of the date of adoption using the IBR as of that date. SCHEDULE OF REMAINING LEASE PAYMENTS December 31, 2023 December 31, 2022 Operating lease liabilities $ 722,419 $ 864,593 Right-of-use assets $ 845,563 $ 1,037,749
SCHEDULE OF FUTURE PAYMENTS ON OPERATING LEASE	Future payments on the operating lease are: SCHEDULE OF FUTURE PAYMENTS ON OPERATING LEASE Operating Leases 2024 $ 213,681 2025 220,989 2026 228,297 2027 175,334 Less: impact of discounting (115,882 ) Present value of lease liabilities 722,419

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	At December 31, 2023 and 2022, property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT Useful Life December 31, 2023 December 31, 2022 Machinery and equipment 5 10 $ 2,616,629 $ 2,613,387 Furniture and office equipment 3 7 486,894 480,784 Leasehold improvements 2 15 140,678 140,678 Property and equipment, gross Less: accumulated depreciation (2,820,098 ) (2,709,040 ) Property and equipment, net $ 424,103 $ 525,809

NOTES PAYABLE AND FINANCE LEA_2

NOTES PAYABLE AND FINANCE LEASES (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Payable And Finance Leases
SCHEDULE OF FUTURE MINIMUM FINANCE LEASE PAYMENTS	Future minimum lease payments under leases that had initial or remaining non-cancelable lease terms in excess of one year as of December 31, 2023, are as follows: SCHEDULE OF FUTURE MINIMUM FINANCE LEASE PAYMENTS Finance Leases 2024 25,620 Less: impact of discounting (1,426 ) Present value of lease liabilities 24,194

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF STOCK OPTION PLAN ACTIVITY	Stock options outstanding are to purchase common stock. Stock option activities for the years ended December 31, 2023 and 2022 are summarized as follows: SCHEDULE OF STOCK OPTION PLAN ACTIVITY Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Balance Outstanding, December 31, 2021 3,133,702 $ 0.77 4.93 $ - Exercised - Forfeited or expired (518,411 ) $ 1.03 - - Granted 145,700 $ 0.80 Balance Outstanding, December 31, 2022 2,760,991 $ 0.72 4.09 $ - Exercised - Forfeited or expired (1,176,987 ) $ 0.75 - - Granted 686,479 $ 0.60 Balance Outstanding, December 31, 2023 2,270,483 $ 0.67 2.73 $ 76,725 Exercisable, December 31, 2023 2,244,090 $ 0.67 2.72 $ 76,725
SCHEDULE OF UNVESTED OPTIONS AND RELATED AVERAGE FAIR-VALUE	A summary of unvested options and the related average fair-value per share follows: SCHEDULE OF UNVESTED OPTIONS AND RELATED AVERAGE FAIR-VALUE Number of Options Weighted- average Grant Date Fair Value Nonvested as of December 31, 2022 1,491,605 $ 0.83 Granted 686,479 0.50 Vested (974,704 ) 0.62 Cancelled (1,176,987 ) 0.83 Nonvested as of December 31, 2023 26,393 $ 0.57
SCHEDULE OF FAIR VALUE OF OPTION AWARD VALUATION ASSUMPTIONS	SCHEDULE OF FAIR VALUE OF OPTION AWARD VALUATION ASSUMPTIONS Exercise price per option 0.01 0.65 Fair value per option at grant date $ 0.25 0.61 Expected term 4 Expected volatility 215% 245 % Expected dividend yield 0 % Risk-free interest rate 3.57% 3.96 %
2021 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF FAIR VALUE OF OPTION AWARD VALUATION ASSUMPTIONS	SCHEDULE OF FAIR VALUE OF OPTION AWARD VALUATION ASSUMPTIONS Exercise price per option $ 0.65 Fair value per option at grant date $ 0.25 0.57 Expected term 4 Expected volatility 215 245 % Expected dividend yield 0 % Risk-free interest rate 3.57 3.96 %

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF EFFECTIVE STATUTORY RATE OF INCOME TAXES	The items accounting for the difference between income taxes at the effective statutory rate and the provision for income taxes for the years ended December 31, 2023 and 2022 were as follows: SCHEDULE OF EFFECTIVE STATUTORY RATE OF INCOME TAXES 2023 2022 Years Ended December 31, 2023 2022 Income tax provision (benefit) at U.S. statutory rate of 21 $ 600,000 $ 441,000 Government grant - 13,000 Change in valuation allowance (768,000 ) (454,000 ) Revaluation of deferred tax asset 168,000 (327,000 ) Revaluation of valuation allowance due to return to provision - 85,000 Revaluation of valuation allowance due to ANI sale - 242,000 Total provision for income tax $ - $ -
SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS AND LIABILITIES	The Company’s approximate net deferred tax assets as of December 31, 2023 and 2022 were as follows: SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS AND LIABILITIES December 31, December 31, Deferred Tax Assets: Net operating loss carryforward $ 3,869,000 $ 3,392,000 Stock-based compensation 295,000 109,000 Allowance for inventory obsolescence 63,000 39,000 Accrued compensation 6,000 6,000 Other 137,000 56,000 Total deferred tax assets 4,370,000 3,602,000 Valuation allowance (4,370,000 ) (3,602,000 ) Net deferred tax assets $ - -

CONCENTRATIONS (Tables)

CONCENTRATIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Customer Concentration Risk [Member]
Concentration Risk [Line Items]
SCHEDULE OF CONCENTRATION RISK, CUSTOMER	Customer concentrations for the years ended December 31, 2023 and 2022 are as follows: SCHEDULE OF CONCENTRATION RISK, CUSTOMER For the Years Ended December 31, 2023 2022 Customer A 41 % 33 % Customer B - * % 11 % Total 41 % 44 % * Less than 10%
Vendor Concentration Risk [Member]
Concentration Risk [Line Items]
SCHEDULE OF CONCENTRATION RISK, CUSTOMER	Vendor concentrations for inventory purchases for the years ended December 31, 2023 and 2022 are: SCHEDULE OF CONCENTRATION RISK, CUSTOMER For the Years Ended December 31, 2023 2022 Vendor A 14 % * % Vendor B 13 11 Vendor C 12 - Vendor D - * 13 Total 39 % 24 % * Less than 10%

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative) - USD ($)		6 Months Ended	12 Months Ended
	May 31, 2022	Jun. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Net loss			$ (2,855,719)	$ (2,101,589)
Net cash used by continuing operations			1,537,468	1,636,120
Working capital			454,969
Cash			$ 527,462	$ 259,223
Parent [Member]
Related Party Transaction [Line Items]
Ownership percentage	30%
Applied Nanotech, Inc. [Member]
Related Party Transaction [Line Items]
Sale of interest in subsidiary	70%	70%	30%

SCHEDULE OF ANTI-DILUTIVE PER S

SCHEDULE OF ANTI-DILUTIVE PER SHARE INFORMATION (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	9,795,748	10,201,630
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	2,270,483	2,760,991
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	7,525,265	7,440,639

SCHEDULE OF RECONCILIATION OF B

SCHEDULE OF RECONCILIATION OF BASIC AND DILUTED NET INCOME LOSS (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net loss per common shares outstanding	$ (0.25)	$ (0.21)
Total weighted average common shares outstanding	11,481,547	10,264,381
Common Stock [Member]
Net loss per common shares outstanding	$ (0.25)	$ (0.21)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Government grant		$ 61,448
Shipping and handling costs	153,919	180,369
Research and development expense	47,440	16,777
Advertising expense	$ 289,981	247,073
Employee Retention Tax Credits [Member]
Product Information [Line Items]
Government grant		$ 61,448
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | One Customer [Member]
Product Information [Line Items]
Concentration risk, percentage	41%
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Two Customers [Member]
Product Information [Line Items]
Concentration risk, percentage		44%

SCHEDULE OF INCOME FROM DISCONT

SCHEDULE OF INCOME FROM DISCONTINUED OPERATIONS (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Net Revenues			$ 258,444
Cost of Sales			211,029
Gross Profit			47,415
Salaries, wages and related benefits			23,573
General and administrative expenses			21,961
Interest and other expense			581
Income from discontinued operations			1,300
Gain on sale of discontinued operations	$ 1,148,225		1,148,225
NET INCOME FROM DISCONTINUED OPERATIONS			$ 1,149,525

SCHEDULE OF SALE OF STOCK BY SU

SCHEDULE OF SALE OF STOCK BY SUBSIDIARY (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Fair value of consideration received	$ 450,000
Fair value of retained interest	192,857
Plus negative carrying value of subsidiary sold	505,368
Gain on sale of subsidiary	$ 1,148,225		$ 1,148,225

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details Narrative) - USD ($)			6 Months Ended	12 Months Ended
	Mar. 15, 2024	May 31, 2022	Jun. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Current portion of note receivable				$ 341,782
Current portion of note receivable				50,000	$ 40,000
Note receivable, non-current				291,782	375,983
Proceeds from related party				42,887	42,887
Discontinued Operation, Income (Loss) from Discontinued Operation During Phase-out Period, Net of Tax					$ 1,300
Applied Nanotech, Inc. [Member]
Related Party Transaction [Line Items]
Sale of interest in subsidiary		70%	70%	30%
Debt instrument, principal amount		$ 450,000
Debt instrument bear interest		7%
Debt instrument, periodic payment, principal		$ 20,000
Balloon payment		80,000
[custom:GainOnSaleOfDiscontinuedOperations]		1,148,225
Applied Nanotech, Inc. [Member] | Subsequent Event [Member]
Related Party Transaction [Line Items]
Debt instrument, principal amount	$ 225,777
Applied Nanotech, Inc. [Member] | Subsequent Event [Member] | Investor [Member]
Related Party Transaction [Line Items]
Debt instrument, principal amount	115,000
Proceeds from related party	$ 100,000
Applied Nanotech, Inc. [Member] | May 2024 [Member]
Related Party Transaction [Line Items]
Debt instrument, periodic payment, principal		25,000
Applied Nanotech, Inc. [Member] | May 2026 [Member]
Related Party Transaction [Line Items]
Debt instrument, periodic payment, principal		$ 30,000

SCHEDULE OF EQUITY EQUITY INVES

SCHEDULE OF EQUITY EQUITY INVESTMENT IN SUBSIDIARY (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Investments, All Other Investments [Abstract]
Investment in ANI	$ 192,857	$ 192,857
Investment in ANI	60,978	57,289
Investment in ANI	$ 253,835	$ 250,146

INVESTMENT IN SUBSIDIARY (Detai

INVESTMENT IN SUBSIDIARY (Details Narrative) - USD ($)		6 Months Ended	12 Months Ended
	May 31, 2022	Jun. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Income from investment in subsidiary			$ 3,689	$ 57,289
Equity Method Investments			$ 253,835	$ 250,146
Applied Nanotech, Inc. [Member]
Related Party Transaction [Line Items]
Sale of interest in subsidiary	70%	70%	30%

SCHEDULE OF ACCOUNTS RECEIVABLE

SCHEDULE OF ACCOUNTS RECEIVABLE (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Receivables [Abstract]
Accounts receivable	$ 359,357	$ 377,940
Less: allowance for credit losses	(150,300)	(29,375)	$ (42,326)
Accounts receivable, net	$ 209,057	$ 348,565

ACCOUNTS RECEIVABLE (Details Na

ACCOUNTS RECEIVABLE (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Receivables [Abstract]
Allowance for credit losses	$ 150,300	$ 29,375	$ 42,326
Bad debt expense	27,747	57,064
Allowance for credit loss, period increase	$ 148,672	$ 44,113

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 648,537	$ 695,774
Work in progress	235,811	256,095
Finished goods	296,921	353,082
Inventory, gross	1,181,269	1,304,951
Less: reserve for obsolescence	(331,505)	(184,878)
Inventory, net	$ 849,764	$ 1,120,073

SCHEDULE OF REMAINING LEASE PAY

SCHEDULE OF REMAINING LEASE PAYMENTS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Operating Lease
Operating lease liabilities	$ 722,419	$ 864,593
Right-of-use assets	$ 845,563	$ 1,037,749

SCHEDULE OF FUTURE PAYMENTS ON

SCHEDULE OF FUTURE PAYMENTS ON OPERATING LEASE (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Operating Lease
2024	$ 213,681
2025	220,989
2026	228,297
2027	175,334
Less: impact of discounting	(115,882)
Present value of lease liabilities	$ 722,419	$ 864,593

OPERATING LEASE (Details Narrat

OPERATING LEASE (Details Narrative)			1 Months Ended		3 Months Ended
	Oct. 16, 2023 shares	May 31, 2020 USD ($) ft²	Dec. 31, 2023 USD ($) shares	Feb. 28, 2023 USD ($) $ / shares shares	Mar. 31, 2023 shares	May 31, 2023 $ / shares	Dec. 31, 2022 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Lease with related party | ft²		29,220
Lessee operating lease description		The lease has an initial term of seven years with a renewal option at the end of the initial term for an additional 3-year term, and a second renewal option thereafter for an additional 5-year term. The renewal term is not included in the calculation of the operating lease liability. As the sole tenant, we are responsible for all taxes, ordinary maintenance, snow removal and other ordinary operating expenses. Rent is $6.50 per square foot, increasing by $0.25 per year. During the first three years we had the right to buy up to a 49% interest in Magic Research LLC for a price equal to 49% of the contributions received from other members.
Fair value of warrants		$ 311,718
Cash			$ 527,462				$ 259,223
Number of shares issued | shares					74,806
Land Lord Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock issued for services, shares | shares				66,000
Shares issued, price per share | $ / shares				$ 1.25
Cash				$ 8,056
Payments for rent				$ 10,983
Share price | $ / shares				$ 0.75		$ 0.75
Number of shares issued | shares	52,800		81,392

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Less: accumulated depreciation	$ (2,820,098)	$ (2,709,040)
Property and equipment, net	424,103	525,809
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,616,629	2,613,387
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment Useful Life	5 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment Useful Life	10 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 486,894	480,784
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment Useful Life	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment Useful Life	7 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 140,678	$ 140,678
Leasehold Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment Useful Life	2 years
Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment Useful Life	15 years

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 111,058	$ 112,288

SCHEDULE OF FUTURE MINIMUM FINA

SCHEDULE OF FUTURE MINIMUM FINANCE LEASE PAYMENTS (Details)	Dec. 31, 2023 USD ($)
Notes Payable And Finance Leases
2024	$ 25,620
Less: impact of discounting	(1,426)
Present value of lease liabilities	$ 24,194

NOTES PAYABLE AND FINANCE LEA_3

NOTES PAYABLE AND FINANCE LEASES (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Mar. 14, 2024

Mar. 07, 2024

Nov. 02, 2023

Jul. 24, 2023

Jun. 14, 2023

Oct. 26, 2022

Aug. 22, 2022

May 02, 2022

Feb. 14, 2022

Jan. 07, 2022

Sep. 24, 2020

Aug. 11, 2020

Jun. 18, 2019

Feb. 10, 2015

Oct. 31, 2023

Dec. 18, 2022

Dec. 31, 2020

Jun. 30, 2023

Dec. 31, 2023

Dec. 31, 2022

Jul. 27, 2022

Jan. 31, 2022

Jan. 26, 2022

Proceeds from convertible debt

$ 50,000

$ 147,857

$ 375,000

Proceeds from issuance of common stock

$ 50,000

$ 5,000

1,664,083

1,464,641

Finance lease, current liabilities

24,194

39,005

Finance lease, long term liabilities

24,194

Short Term Debt And Long Term Debt [Member]

Finance lease, liabilities

24,194

63,199

Finance lease, interest expense

4,250

12,594

Raymond Leasing Corporation [Member]

Finance lease, liabilities

$ 14,250

Lessee, finance lease, term of contract

36 months

Finance lease, principal payments

$ 425

Furniture [Member]

Finance lease, liabilities

$ 46,109

Finance lease, current liabilities

$ 3,755

21,915

13,335

Finance lease, long term liabilities

24,194

2,091

Production Equipment [Member]

Finance lease, liabilities

$ 85,000

Lessee, finance lease, term of contract

48 months

Finance lease, principal payments

$ 2,135

Finance lease balance payments

24,194

Michigan Facility [Member]

Finance lease, liabilities

$ 60,684

Lessee, finance lease, term of contract

36 months

Finance lease, principal payments

$ 1,972

Equipment Note [Member]

Debt instrument, maturity date

Dec. 10, 2022

Debt instrument, interest rate, stated percentage

6.29%

Debt instrument, periodic payment

$ 4,053

Nano Magic LLC [Member] | Equipment Note [Member]

Debt instrument, maturity date

Apr. 10, 2022

Jun. 10, 2020

Debt instrument, interest rate, stated percentage

6.29%

4.35%

Debt instrument, face amount

$ 373,000

$ 1,629

Debt instrument, periodic payment

$ 4,053

Convertible Promissory Notes [Member]

Debt instrument conversion price

$ 1.25

$ 1.25

$ 1.75

Proceeds from convertible debt

$ 50,000

$ 50,000

$ 50,000

Debt instrument, interest rate, stated percentage

8%

8%

8%

Proceeds from secured debt

$ 10,000

Proceeds from issuance of common stock

50,000

Proceeds from issuance of debt discount

$ 5,333

Debt discount

$ 3,390

Investors Three [Member]

Convertible debt

$ 50,000

Mr. Ron Berman [Member]

Convertible debt

$ 25,000

Convertible Debt [Member]

Convertible debt

$ 25,000

$ 100,000

50,000

Debt instrument, maturity date

Oct. 31, 2023

Mar. 31, 2026

Mar. 31, 2025

Mar. 31, 2025

Annual payable interest percentage

8%

8%

8%

Debt instrument conversion price

$ 1.75

$ 1.75

Proceeds from convertible debt

$ 25,000

Convertible Debt Three [Member]

Convertible debt

$ 50,000

Debt instrument, maturity date

Mar. 31, 2026

Annual payable interest percentage

8%

Debt instrument conversion price

$ 1.75

$ 1.75

Convertible Debt One [Member]

Convertible debt

$ 25,000

Annual payable interest percentage

8%

Convertible Debt Two [Member]

Annual payable interest percentage

8%

Debt instrument conversion price

$ 1.75

ACCOUNTS RECEIVABLE FACTORING (

ACCOUNTS RECEIVABLE FACTORING (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Accounts Receivable Factoring
Receivables, net, current		$ 47
Discounts costs	$ 12,497

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)				1 Months Ended	10 Months Ended	12 Months Ended
	Oct. 26, 2022	Aug. 22, 2022	Jan. 07, 2022	Oct. 31, 2023	Oct. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Advances from related parties						$ 42,887	$ 42,887
Tom Berman and Ron Berman [Member]
Related Party Transaction [Line Items]
Economic interest percentage						5%
Convertible Debt [Member]
Related Party Transaction [Line Items]
Convertible debt				$ 25,000	$ 25,000
Debt instrument, maturity date	Oct. 31, 2023	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2025
Debt instrument, interest rate	8%	8%		8%	8%
Ron Berman [Member]
Related Party Transaction [Line Items]
Legal and consulting fees						$ 0	124,150
Common Stock [Member]
Related Party Transaction [Line Items]
Number of shares, purchased					13,333
Number of shares purchased, value					$ 10,000
Related Party [Member]
Related Party Transaction [Line Items]
Accounts Payable to related parties						$ 55,520	$ 87,119

SCHEDULE OF STOCK OPTION PLAN A

SCHEDULE OF STOCK OPTION PLAN ACTIVITY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Number of Options, Outstanding, Beginning balance	2,760,991	3,133,702
Weighted Average Exercise Price, Outstanding, Beginning balance	$ 0.72	$ 0.77
Weighted Average Remaining Contractual Terms (Years), Outstanding, Ending	2 years 8 months 23 days	4 years 1 month 2 days	4 years 11 months 4 days
Aggregate Intrinsic Value, Share Outstanding, Ending balance
Number of Options, Exercised
Number of Options, Forfeited or expired	(1,176,987)	(518,411)
Weighted Average Exercise Price, Forfeited or expired		$ 1.03
Number of Options, Granted	686,479	145,700
Weighted Average Exercise Price, Granted	$ 0.60	$ 0.80
Aggregate Intrinsic Value, Ending balance	$ 76,725
Weighted Average Exercise Price, Forfeited or Expired
Number of Options, Outstanding, Ending balance	2,270,483	2,760,991	3,133,702
Weighted Average Exercise Price, Outstanding, Beginning balance	$ 0.67	$ 0.72	$ 0.77
Number of Options, Exercisable, Ending balance	2,244,090
Weighted Average Exercise Price, Exercisable Ending balance	$ 0.67
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	2 years 8 months 19 days
Aggregate Intrinsic Value, Exercisable	$ 76,725

SCHEDULE OF UNVESTED OPTIONS AN

SCHEDULE OF UNVESTED OPTIONS AND RELATED AVERAGE FAIR-VALUE (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of nonvested options, outstanding beginning balance | shares	1,491,605
Number of nonvested options, granted | shares	686,479
Number of nonvested options, vested | shares	(974,704)
Number of nonvested options, cancelled | shares	(1,176,987)
Number of nonvested options, outstanding ending balance | shares	26,393
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Nonvested options weighted average grant date fair value, beginning balance | $ / shares	$ 0.83
Nonvested options weighted average grant date fair value, grants | $ / shares	0.50
Nonvested options weighted average grant date fair value, vested | $ / shares	0.62
Nonvested options weighted average grant date fair value, cancelled | $ / shares	0.83
Nonvested options weighted average grant date fair value, ending balance | $ / shares	$ 0.57

SCHEDULE OF FAIR VALUE OF OPTIO

SCHEDULE OF FAIR VALUE OF OPTION AWARD VALUATION ASSUMPTIONS (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares
Expected term	4 years
Expected volatility minimum	215%
Expected volatility maximum	245%
Expected dividend yield	0%
Risk-free interest rate minimum	3.57%
Risk-free interest rate maximum	3.96%
2021 Equity Incentive Plan [Member]
Fair value per option at grant date	$ 0.65
Expected term	4 years
Expected volatility minimum	215%
Expected volatility maximum	245%
Expected dividend yield	0%
Risk-free interest rate minimum	3.57%
Risk-free interest rate maximum	3.96%
Minimum [Member]
Fair value per option at grant date	$ 0.01
Fair value per option at grant date	0.25
Minimum [Member] | 2021 Equity Incentive Plan [Member]
Fair value per option at grant date	0.25
Maximum [Member]
Fair value per option at grant date	0.65
Fair value per option at grant date	0.61
Maximum [Member] | 2021 Equity Incentive Plan [Member]
Fair value per option at grant date	$ 0.57

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)														1 Months Ended			3 Months Ended								12 Months Ended
	Mar. 14, 2024	Mar. 07, 2024	Dec. 05, 2023	Oct. 16, 2023	May 30, 2023	May 30, 2023	Apr. 12, 2023	Dec. 06, 2022	Aug. 17, 2022	Feb. 16, 2022	Jun. 21, 2021	Apr. 08, 2021	Apr. 08, 2021	Dec. 31, 2023	Aug. 31, 2023	Feb. 28, 2023	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	May 31, 2023	Apr. 30, 2023	Dec. 31, 2021	Aug. 10, 2021	Mar. 02, 2021	Jan. 31, 2020
Class of Stock [Line Items]
Common stock, voting rights																									The rights of each share of common are the same with respect to dividends, distributions and rights upon liquidation. Holders of common stock each have one vote per share in the election of directors and other matters submitted to a vote of the stockholders.
Common stock issued for services																									$ 322,648	$ 132,000
Common stock issued for cash																				74,806
Number of restricted stock shares															38,460
Sale of common stock	66,667	6,667																533,331	253,994				283,334	375,001
Sale of stock, consideration received on transaction																			$ 346,064				$ 495,834	$ 656,249
Warrants to purchase up																			10,000					374,965
Proceeds from issuance of warrants																			$ 4,136				$ 14,165	$ 18,752
Warrant exercise price per share																			$ 1.75	$ 2.25	$ 1.72		$ 2.25	$ 2.25		$ 1.72
Warrants to purchase up shares																			196,813				283,310
Proceeds from issuance or sale of equity																		$ 400,000
Class of warrant or right, number of securities called by each warrant or right																				74,626
Common stock issued for cash																				$ 93,507					1,657,258	$ 1,425,521
Proceeds from issuance of convertible debt and warrants																			$ 50,000						$ 147,857	$ 375,000
Payments to acquire investments																		$ 250,000
Market rice per share																		$ 0.75
Common stock, shares outstanding														13,425,342			13,425,342	136,482			10,722,431				13,425,342	10,722,431
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price														$ 0.67			$ 0.67				$ 0.72				$ 0.67	$ 0.72			$ 0.77
Number of stock options granted																									686,479	145,700
Excercise price																									$ 0.60	$ 0.80
Share based payment arrangement, expense																									$ 404,726	$ 206,594
Weighted average remaining contractual term																										61 months 3 days
2021 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Number of stock options, vested									15,000	110,700															205,792	100,163
Number of shares available for issuance												2,500	2,500																		85,000
Number of stock options granted					175,071		47,610						2,500
Number of shares available for future issuance											200,000
Number of share options, granted and forfeited											100,000
Excercise price																									$ 0.65
Share based payment arrangement, expense																									$ 54,616	$ 110,930
Share based compensation, unearned expense																									$ 22,627	$ 12,143
Common Stock and Derivative Equity Securities [Member]
Class of Stock [Line Items]
Sale of common stock																						69,445
Sale of stock, consideration received on transaction																						$ 121,529
Proceeds from issuance of warrants																						$ 3,471
Warrant exercise price per share																						$ 2.25
Warrants to purchase up shares																						69,425
Common Stock [Member]
Class of Stock [Line Items]
Sale of common stock																	1,084,998				115,971
Proceeds from issuance of warrants																					$ 2,731
Warrant exercise price per share																					$ 1.75					$ 1.75
Proceeds from issuance or sale of equity																	$ 813,750				$ 151,909
Class of warrant or right, number of securities called by each warrant or right																					115,760					115,760
Warrants and rights outstanding																					4 years					4 years
Warrant [Member]
Class of Stock [Line Items]
Warrant exercise price per share														$ 1.72			$ 1.72								$ 1.72
Common stock issued for cash																				$ 1,492
Sale of stock number of shares canceled																		196,813
Class of warrant or right, outstanding														7,525,265			7,525,265				7,440,639				7,525,265	7,440,639
Weighted average remaining contractual term																									40 months 21 days
Restricted Stock [Member]
Class of Stock [Line Items]
Stock issued during period shares issued for services					76,922
Restricted Stock [Member] | Vested In May [Member]
Class of Stock [Line Items]
Number of stock options, vested					4,273
Restricted Stock [Member] | Vest at End of May [Member]
Class of Stock [Line Items]
Number of stock options, vested						4,273
Restricted Stock [Member] | Vesting in December 2023 [Member]
Class of Stock [Line Items]
Number of stock options, vested						4,277
Restricted Stock [Member] | Vest at End of Each Month in December 2024 [Member]
Class of Stock [Line Items]
Number of stock options, vested						3,205
Restricted Stock [Member] | Vesting at End of December 2024 [Member]
Class of Stock [Line Items]
Number of stock options, vested						3,206
Land Lord Agreement [Member]
Class of Stock [Line Items]
Stock issued during period shares issued for services																52,800
Shares issued price per share																$ 1.25
Partial payment, description																partial payment of rent for the six-month period from October 2022 through March 2023
Share price																$ 0.75											$ 0.75
Common stock issued for cash				52,800										81,392
Common stock shares new issued				81,392
Consulting Agreement [Member] | 2021 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Number of shares options granted																														100,000
Director [Member]
Class of Stock [Line Items]
Stock issued during period shares issued for services			240,006
Director [Member] | Common Stock [Member]
Class of Stock [Line Items]
Stock issued during period shares issued for services								176,000
Shares issued price per share								$ 0.75
Common stock issued for services								$ 132,000
Tom Berman [Member]
Class of Stock [Line Items]
Shares issued price per share														$ 0.01			$ 0.01								$ 0.01
Number of shares options granted														49,570			49,570								49,570			69,228
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price																											$ 0.65
Tom Berman [Member] | Maximum [Member]
Class of Stock [Line Items]
Number of shares options granted																												30,000
Chief Financial Officer [Member] | Maximum [Member]
Class of Stock [Line Items]
Number of shares options granted																											100,000
Chief Financial Officer And General Counsel [Member] | Maximum [Member]
Class of Stock [Line Items]
Number of shares options granted																											60,000
Ronald Berman [Member]
Class of Stock [Line Items]
Number of shares options granted																											45,000
Ronald Berman [Member] | Maximum [Member]
Class of Stock [Line Items]
Number of shares options granted																											50,000
Board of Directors Chairman [Member] | 2015 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Number of stock options, vested												50,000
Number of shares options granted																																100,000
Employees and Consultants [Member]
Class of Stock [Line Items]
Excercise price					$ 0.65

SCHEDULE OF EFFECTIVE STATUTORY

SCHEDULE OF EFFECTIVE STATUTORY RATE OF INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income tax provision (benefit) at U.S. statutory rate of 21%	$ 600,000	$ 441,000
Government grant		13,000
Change in valuation allowance	(768,000)	(454,000)
Revaluation of deferred tax asset	168,000	(327,000)
Revaluation of valuation allowance due to return to provision		85,000
Revaluation of valuation allowance due to ANI sale		242,000
Total provision for income tax

SCHEDULE OF EFFECTIVE STATUTO_2

SCHEDULE OF EFFECTIVE STATUTORY RATE OF INCOME TAXES (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Statutory income tax rate	21%

SCHEDULE OF COMPONENTS OF DEFER

SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 3,869,000	$ 3,392,000
Stock-based compensation	295,000	109,000
Allowance for inventory obsolescence	63,000	39,000
Accrued compensation	6,000	6,000
Other	137,000	56,000
Total deferred tax assets	4,370,000	3,602,000
Valuation allowance	(4,370,000)	(3,602,000)
Net deferred tax assets

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Dec. 31, 2023 USD ($)
Income Tax Disclosure [Abstract]
Operating loss carryforwards	$ 18,422,000
Tax credit carryforward description	The potential tax benefit arising from tax loss carryforwards prior to 2017 will expire between 2022 and 2038, while the potential tax benefits arising after 2017 currently have no expiration date.
Ownership Interests	50%

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	12 Months Ended
	Dec. 31, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Litigation settlement	$ 0

SCHEDULE OF CONCENTRATION RISK,

SCHEDULE OF CONCENTRATION RISK, CUSTOMER (Details)		12 Months Ended
		Dec. 31, 2023		Dec. 31, 2022
Customer Concentration Risk [Member] | Product Revenues [Member] | Customer A [Member]
Concentration Risk [Line Items]
Total		41%		33%
Customer Concentration Risk [Member] | Product Revenues [Member] | Customer E [Member]
Concentration Risk [Line Items]
Total			[1]	11%
Customer Concentration Risk [Member] | Product Revenues [Member] | Customer [Member]
Concentration Risk [Line Items]
Total		41%		44%
Vendor Concentration Risk [Member] | Inventory Purchases [Member] | Vendor A [Member]
Concentration Risk [Line Items]
Total		14%
Vendor Concentration Risk [Member] | Inventory Purchases [Member] | Vendor B [Member]
Concentration Risk [Line Items]
Total		13%		11%
Vendor Concentration Risk [Member] | Inventory Purchases [Member] | Vendor C [Member]
Concentration Risk [Line Items]
Total	[2]	12%
Vendor Concentration Risk [Member] | Inventory Purchases [Member] | Vendor D [Member]
Concentration Risk [Line Items]
Total	[2]			13%
Vendor Concentration Risk [Member] | Inventory Purchases [Member] | Vendor [Member]
Concentration Risk [Line Items]
Total		39%		24%
[1]Less than 10%[2]Less than 10%

CONCENTRATIONS (Details Narrati

CONCENTRATIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Concentration Risk [Line Items]
Accounts receivable	$ 209,057	$ 348,565
Customers [Member]
Concentration Risk [Line Items]
Accounts receivable	$ 4,942	$ 104,315
Customer [Member] | Customer Concentration Risk [Member] | Revenue Benchmark [Member] | UNITED STATES
Concentration Risk [Line Items]
Concentration risk, percentage	94%	95%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)				3 Months Ended				12 Months Ended
	Mar. 15, 2024	Mar. 14, 2024	Mar. 07, 2024	Sep. 30, 2023	Jun. 30, 2023	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	May 31, 2022
Subsequent Event [Line Items]
Sale of Stock, Number of Shares Issued in Transaction		66,667	6,667	533,331	253,994	283,334	375,001
Proceeds from Issuance of Common Stock		$ 50,000	$ 5,000					$ 1,664,083	$ 1,464,641
Proceeds from related party								$ 42,887	$ 42,887
Applied Nanotech, Inc. [Member]
Subsequent Event [Line Items]
Debt instrument, principal amount										$ 450,000
Subsequent Event [Member] | Applied Nanotech, Inc. [Member]
Subsequent Event [Line Items]
Debt instrument, principal amount	$ 225,777
Subsequent Event [Member] | Investor [Member] | Applied Nanotech, Inc. [Member]
Subsequent Event [Line Items]
Proceeds from related party	100,000
Debt instrument, principal amount	$ 115,000