v3.25.2
SCHEDULE OF RECONCILIATION OF THE STATEMENTS OF OPERATIONS (Details) - USD ($)
 3 Months Ended 12 Months Ended
Dec. 31, 2023
Sep. 30, 2023
Jun. 30, 2023
Mar. 31, 2023
Dec. 31, 2023
Dec. 31, 2022
Revenue:            
Services   $ 122,006 $ 28,645 $ 29,109 $ 197,459 [1] $ 619,538
Cost of services   14,900 117,314 97,868 313,756 369,313
Gross margin   107,106 (88,670) (68,759) (116,297) 250,225
Operating expenses:            
General and administrative expenses   244,183 320,500 431,049 1,548,277 [2] 1,864,543
Amortization   10,833 10,833 10,833 43,332 43,332
Impairment of goodwill and intangible assets         1,271,306 [3]
Stock based compensation   113,818 119,919 386,560 1,155,480 2,104,126
Total Operating Expenses   368,834 451,252 828,442 4,018,395 4,099,223
Operating loss   (261,728) (539,922) (897,201) (4,134,692) (3,848,998)
Other income (expense)            
Other income     25,775   28,375 18,265
Loss on the sale of equipment       (31,000) (31,000)
Interest (expense)   (99,306) (346,402) (1,970,913) (3,093,999) [2] (1,757,057)
Loss before provision for income taxes   (361,034) (860,549) (2,899,115) (7,231,317) (5,662,918)
Provision for income taxes (benefit)        
Net (loss)   $ (361,034) $ (860,549) $ (2,899,115) $ (7,231,317) $ (5,662,918)
Net loss per share, basic   $ (0.00) $ (0.02) $ (0.12) $ (0.05) $ (0.24)
Net loss per share, diluted   $ (0.00) $ (0.02) $ (0.12) $ (0.05) $ (0.24)
Weighted average common shares outstanding, basic   110,774,232 35,731,866 25,097,908 134,932,832 23,188,092
Weighted average number of shares outstanding, diluted   110,774,232 35,731,866 25,097,908 134,932,832 23,188,092
Share-Based Payment Arrangement, Employee [Member]            
Operating expenses:            
Stock based compensation         $ 6,761 $ 275,351
Share-Based Payment Arrangement, Nonemployee [Member]            
Operating expenses:            
Stock based compensation         1,148,719 $ 1,828,775
Previously Reported [Member]            
Revenue:            
Services   $ 124,195 $ 106,610 $ 156,893 405,397 [1]  
Cost of services   14,900 117,314 97,868 313,756  
Gross margin   109,295 (10,705) 59,025 91,641  
Operating expenses:            
General and administrative expenses   244,183 320,500 431,049 1,238,275 [2]  
Amortization   10,833 10,833 10,833 43,332  
Impairment of goodwill and intangible assets [3]          
Stock based compensation   113,818 119,919 386,560 1,155,480  
Total Operating Expenses   368,834 451,252 828,442 2,437,087  
Operating loss   (259,539) (461,957) (769,417) (2,345,446)  
Other income (expense)            
Other income     25,775   28,375  
Loss on the sale of equipment       (31,000) (31,000)  
Interest (expense)   (99,306) (346,402) (1,970,913) (2,567,096) [2]  
Loss before provision for income taxes   (358,845) (782,584) (2,771,331) (4,915,167)  
Provision for income taxes (benefit)    
Net (loss)   $ (358,845) $ (782,584) $ (2,771,331) $ (4,915,167)  
Net loss per share, basic   $ (0.00) $ (0.02) $ (0.11) $ (0.04)  
Net loss per share, diluted   $ (0.00) $ (0.02) $ (0.11) $ (0.04)  
Weighted average common shares outstanding, basic   110,774,232 35,731,866 25,097,908 134,932,832  
Weighted average number of shares outstanding, diluted   110,774,232 35,731,866 25,097,908 134,932,832  
Previously Reported [Member] | Share-Based Payment Arrangement, Employee [Member]            
Operating expenses:            
Stock based compensation         $ 6,761  
Previously Reported [Member] | Share-Based Payment Arrangement, Nonemployee [Member]            
Operating expenses:            
Stock based compensation         1,148,719  
Revision of Prior Period, Adjustment [Member]            
Revenue:            
Services   $ (2,189) $ (77,965) $ (127,784) (207,938) [1]  
Cost of services          
Gross margin   (2,189) (77,965) (127,784) (207,938)  
Operating expenses:            
General and administrative expenses [2]         310,002  
Amortization        
Impairment of goodwill and intangible assets [3]         1,271,306  
Stock based compensation      
Total Operating Expenses   1,581,308  
Operating loss   (2,189) (77,965) (127,784) (1,789,246)  
Other income (expense)            
Other income          
Loss on the sale of equipment          
Interest (expense) $ (526,903)       (526,903) [2]  
Loss before provision for income taxes   (2,189) (77,965) (127,784) (2,316,150)  
Net (loss)   $ (2,189) $ (77,965) $ (127,784) $ (2,316,150)  
Net loss per share, basic         $ (0.02)  
Net loss per share, diluted         $ (0.02)  
Weighted average common shares outstanding, basic         134,932,832  
Weighted average number of shares outstanding, diluted         134,932,832  
Revision of Prior Period, Adjustment [Member] | Share-Based Payment Arrangement, Employee [Member]            
Operating expenses:            
Stock based compensation          
Revision of Prior Period, Adjustment [Member] | Share-Based Payment Arrangement, Nonemployee [Member]            
Operating expenses:            
Stock based compensation          
[1] Represents quarterly reduction of revenue which has been reclassified as an accrued liability due to the lack of documentation to support revenue recognition under the guidelines of ASC 606. The reduction in quarterly revenue amounted to $127,784 for the period ended March 31, 2023, $77,965 for the quarter ended June 30, 2023, and $2,189 for the quarter ended September 30, 2023. These adjustments amounted to $207,938. The quarterly restatement on the Company’s balance sheet and statements of operations of these revenue adjustments, which had no impact on cash flows, are reflected below.
[2] At year end December 31, 2023, the Company recorded the following charges and adjustments to the financial statement above. These entries only impacted the Company’s fourth quarter and had no impact on prior quarters: -$526,903 was recorded as default interest due to a notification by lender to the Company in Q4 of 2023 -$310,000 in accrued salary, board fees and accrued expenses which should have been recorded relating the Company’s Q4 activity, was not recorded
[3] Based on an annual review performed on December 31, 2023, the Company determined that its goodwill and intangible assets had been fully impaired and recorded an impairment charge amounting to $1,271,306.