Business Combination (Tables)

9 Months Ended

Sep. 30, 2022

Business Acquisition [Line Items]

Summary of Holding Period and Shares Eligible To Sold

Holding Period from Closing Date	Percentage of shares eligible to be sold or transferred
6 months	Up to 12.5%
9 months	Up to 25.0%
24 months	Up to 75.0%
36 months	Up to 100.0%

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table summarizes the acquisition date fair value of the consideration paid, identifiable assets acquired, and liabilities assumed, including an amount for goodwill:

Common stock, 27,305,442 shares at fair market value	$	1,449,919
8% unsecured, convertible promissory note payable to seller		350,000
Total purchase price	$	1,799,919
Tangible assets acquired	$	1,101,604
Liabilities assumed		(294,671	)
Net tangible assets acquired		806,933
Identified Intangible Assets
Customer relationships	$	600,000
Trademarks		121,000
Non-compete agreements		22,000
Total intangible assets		743,000
Goodwill	$	249,986
Total purchase price	$	1,799,919

Summary of Asset Acquisition

The following table summarizes the asset acquisition date fair value of the consideration paid, identifiable assets acquired, including an amount for overpayment and transaction fees:

	Book Value		Overpayment Allocation		Transaction Cost Allocation		Fair Value
Rental Inventory	$	23,408	$	22,156	$	3,038	$	48,602
Fixed Assets		24,360		23,058		3,161		50,579
Retail Inventory		29,292		27,726		3,801		60,819
Total Cost	$	77,060	$	72,940	$	10,000	$	160,000

Schedule of Business Acquisition, Pro Forma Information

The following unaudited pro forma information assumes all business combinations occurred on January 1, 2021. For all of the business acquisitions depreciation and amortization have been included in the calculation of the below pro forma information based upon the actual acquisition costs.

	Nine months ended September 30, 2021 (unaudited)
Revenue	$	5,489,338
Net Loss	$	(1,096,903	)
Basic and Diluted Loss per Share	$	(0.00	)
Basic and Diluted Weighted Average Common Shares Outstanding		348,134,156

Gold Coast Scuba LLC [Member]

Business Acquisition [Line Items]

Summary of Holding Period and Shares Eligible To Sold

The Consideration Shares are subject to leak out agreements whereby the shareholders are unable to sell or transfer shares based upon the following:

Holding Period from Closing Date	Percentage of shares eligible to be sold or transferred
6 months	Up to 25.0%
9 months	Up to 50.0%
12 months	Up to 100.0%

Gold Coast Scuba [Member]

Business Acquisition [Line Items]

Schedule of Business Acquisition, Pro Forma Information

The information included in the pro forma amounts is derived from historical information obtained from the sellers of the businesses. The pro forma amounts for basic and diluted weighted average shares outstanding have been adjusted to include the stock issued in connection with the acquisition of Gold Coast Scuba.

	Nine months ended September 30, 2022 (unaudited)
Revenue	$	7,261,794
Net Loss	$	(1,126,690	)
Basic and Diluted Loss per Share	$	(0.00	)
Basic and Diluted Weighted Average Common Shares Outstanding		408,904,845