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Business Combinations (Tables)
12 Months Ended
Dec. 31, 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 
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.

 Schedule of Business Acquisition, Pro Forma Information

    Year ended
December 31, 2021
(unaudited)
 
Revenue   $ 7,259,384  
Net Loss   $ (1,560,900 )
Basic and Diluted Loss per Share   $ (0.00 )
Basic and Diluted Weighted Average Common Shares Outstanding     368,144,534  
Summary of Asset Acquisition

 

   Fair Value 
Rental Inventory  $48,602 
Fixed Assets   50,579 
Retail Inventory   60,819 
Right of use asset   29,916 
Lease liability   (29,916)

Net Assets Acquired

  $160,000 

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%