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<p id="xdx_806_eus-gaap--BusinessDescriptionAndAccountingPoliciesTextBlock_zsH8MtdsQaQe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 1. Description of business and summary of significant accounting policies <p id="xdx_84D_ecustom--DescriptionOfBusinessPolicyTextBlock_zCB7msOIvPj8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white">Description of business – Brownie’s Marine Group, Inc., a Florida corporation (the “Company,” or “BWMG”), (1) designs, tests, manufactures and distributes recreational hookah diving, scuba and water safety products through its wholly owned subsidiary Trebor Industries, Inc., a Florida corporation organized in 1981 (“Trebor” or “BTL”), (2) manufactures and sells high pressure air and industrial compressor packages, yacht based scuba air compressor and nitrox generation systems through its wholly owned subsidiary Brownie’s High Pressure Compressor Services, Inc., a Florida corporation organized in 2017 (“BHP”), doing business as LW Americas (“LWA”) and (3) develops and markets portable battery powered surface supplied air dive systems through its wholly owned subsidiary BLU3, Inc., a Florida corporation (“BLU3”). On September 3, 2021, the Company, entered into an Agreement and Plan of Merger and Reorganization (the “Merger Agreement”) with Submersible Acquisition, Inc., a Florida corporation and wholly owned subsidiary of the Company (“Acquisition Sub”), Submersible Systems, Inc., a Florida corporation (“Submersible” or “SSI”), and Summit Holdings V, LLC, a Florida limited liability company (“Summit”) and Tierra Vista Group, LLC, a Florida limited liability company (“Tierra Vista” and, together with Summit, the “Sellers”), the owners of all of the capital stock of Submersible organized in 2017, pursuant to which Acquisition Sub merged with and into Submersible (the “Merger”), and Submersible, the surviving corporation, became a wholly owned subsidiary of the Company. Submersible is a manufacturer of high-pressure tanks and redundant air systems for the military and recreational diving industries, based in Huntington Beach, California and sells its products to governments, militaries, private companies and the dive industry throughout the world. On February 13, 2022 the Company filed with the Florida Department of State, articles of incorporation for a new wholly owned subsidiary, Live Blue, Inc. (“LBI”). LBI utilizes technology developed by BLU3 to provide new users and interested divers a guided tour experience. On May 2, 2022, the Company entered into an asset purchase agreement (the “Asset Purchase Agreement”) with Gold Coast Scuba, LLC, a Florida limited liability company (“Gold Coast Scuba”), Steven M. Gagas and William Frenier, the sole members of Gold Coast Scuba (together, the “LLC Members”) and LBI. Pursuant to the terms of the Asset Purchase Agreement, LBI acquired substantially all of Gold Coast Scuba’s assets and assumed certain non-material liabilities of the business associated with these assets. In addition, LBI assumed the lease for the premises for Gold Coast Scuba as part of this asset acquisition. Basis of Presentation – The consolidated financial statements of the Company have been prepared in accordance with the accounting principles generally accepted in the United States of America (“GAAP”). Definition of fiscal year – The Company’s fiscal year end is December 31. Principles of Consolidation -The consolidated financial statements include the accounts of BWMG and its wholly owned subsidiaries, Trebor, BHP, BLU3, SSI and LBI. All significant intercompany transactions and balances have been eliminated in consolidation. Use of estimates – The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. Going Concern – The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business for the twelve-month period following the date of issuance of these financial statements. We incurred net losses for the years ended December 31, 2022 and 2021 of $1,892,891 and $1,588,467, respectively. The Company had an accumulated deficit as of December 31, 2022 of $16,437,495. The Company believes that existing operational cash flow may not be sufficient to fund presently anticipated operations, this raises substantial doubt about our ability to continue as a going concern for the twelve months after the date that the financial statements were issued. Therefore, the Company will seek to continue to raise additional funds as needed and is currently exploring alternative sources of financing including commercial banks and other lending institutions. The Company has issued common stock and has historically issued convertible notes to finance working capital needs and may continue to seek to raise additional capital through sale of common stock or other securities or obtaining short term loans. The Company has no firm commitment for any additional capital and there are no assurances it will be successful in obtaining additional funds. If the Company fails to raise additional funds when needed, or does not have sufficient cash flows from sales, it may be required to scale back or cease operations, liquidate assets and possibly seek bankruptcy protection. The accompanying consolidated financial statements do not include any adjustments that may result from the outcome of these uncertainties. Cash and equivalents – Only highly liquid investments with original maturities of 90 days or less are classified as cash and equivalents. Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per EIN. At December 31, 2022 and 2021, the Company had approximately $0 and $205,500, respectively, in excess of the FDIC insured limit. Accounts receivable – Accounts receivable consist of amounts due from the sale of all of our products to wholesale and retail customers. The allowance for doubtful accounts are estimates that are developed by using standard quantitative measures based on historical losses, adjusting for current economic conditions and, in some cases, evaluating specific customer accounts for risk of loss. The establishment of allowances requires the use of judgment and assumptions regarding the potential for losses on receivable balances. Though the Company considers these balances adequate and proper, changes in economic conditions in specific markets in which the Company operates and any specific customer collection issues the Company identifies could have a favorable or unfavorable effect on required reserve balances. The allowances for doubtful accounts totaled $28,558 and $46,555 at December 31, 2022 and 2021, respectively. Inventory – The Company values inventory at the lower of cost (determined using the first-in first-out method) or net realizable value. Management’s judgment is required to determine the allowances for obsolete or excess inventory. Inventory on hand may exceed future demand either because the product is outdated or because the amount on hand is more than will be used to meet future needs. Inventory allowances are estimated by the individual operating companies using standard quantitative measures based on criteria established by the Company. Though the Company considers these allowance balances to be adequate, changes in economic conditions, customer inventory levels or competitive conditions could have a favorable or unfavorable effect on required allowance balances. Property and equipment and leasehold improvements – Property and equipment and leasehold improvement is stated at cost less accumulated depreciation or amortization. Depreciation and amortization is provided principally on the straight-line method over the estimated useful lives of the assets or term of the lease, which are primarily 3 to 5 years. The cost of repairs and maintenance is charged to expense as incurred. Expenditures for property betterments and renewals are capitalized. Upon sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in other income (expense). The Company periodically evaluates whether events and circumstances have occurred that may warrant revision of the estimated useful lives of fixed assets or whether the remaining balance of fixed assets should be evaluated for possible impairment. The Company uses an estimate of the related undiscounted cash flows over the remaining life of the fixed assets in measuring their recoverability. Goodwill The Company records goodwill when the consideration paid for an acquisition exceeds the fair value of net tangible and intangible assets acquired, including related tax effects. Goodwill is not amortized; instead, goodwill is tested for impairment on an annual basis, or more frequently if the Company believes indicators of impairment exist. The Company first assesses qualitative factors such as macro-economic conditions, industry and market conditions, cost factors as well as other relevant events, to determine whether it is more-likely-than-not that the fair value of a reporting unit is less than its carrying value. If the Company determines that the fair value is less than the carrying value, the Company will recognize an impairment charge based on the excess of a reporting unit’s carrying value over its fair value. As of December 31, 2022 and 2021, there was no such impairment. Intangible assets Intangible assets are comprised of customer relationships, trademarks and non-compete agreements acquired in a business combination. The Company amortizes intangible assets with a definitive life over their respective useful lives. Assets with indefinite lives are tested for impairment on an annual basis, or more frequently if the Company believes indicators of impairment exist. Unlike goodwill and indefinite-lived intangible assets, the accounting rules do not provide for an annual impairment test in determining whether fixed assets (e.g., property, plant, and equipment) and finite-lived intangible assets (e.g., customer lists) are impaired. Instead, they require that a triggering event occur before testing an asset for impairment. Once a triggering event has occurred, the impairment test employed is based on whether the intent is to hold the asset for continued use or to hold the asset for sale. If the intent is to hold the asset for continued use, the impairment test involves a comparison of undiscounted cash flows against the carrying value of the asset as an initial test. If the carrying value of such asset exceeds the undiscounted cash flow, the asset would be deemed to be impaired. Impairment would then be measured as the difference between the fair value of the fixed or amortizing intangible asset and the carrying value to determine the amount of the impairment. As of December 31, 2022 and 2021, there was no such impairment. <p id="xdx_848_eus-gaap--RevenueRecognitionPolicyTextBlock_zawRU5RJ46q9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white">Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606 Revenue from Contracts with Customers. The Company recognizes revenue when performance obligations under the terms of a contract with the customer are satisfied. The Company typically satisfies its performance obligations in contracts with customers upon shipment of the goods. Generally, payment is due upon receipt of the invoice and the contracts do not have significant financing components. Product sales occur once control or title is transferred based on the commercial terms. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring goods. Product sales are recorded net of variable consideration, such as provisions for returns, discounts and promotional allowances. Such provisions are calculated based on the actual allowances given. Management believes that adequate provision has been made for cash discounts, returns, spoilage and promotional allowances based on the Company’s historical experience. A breakdown of the total revenue between related party and non-related party revenue is as follows: Schedule of Total Revenue between Related Party and Non-related Party Revenue <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_496_20220101__20221231_zzSMQjhsawM8" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_49D_20210101__20211231_z47m5LcAT0c1" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maRzwdn_zTWdiZzQReAa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,595,581</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,111,049</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromRelatedParties_maRzwdn_ze4Eg5IJgE73" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Revenues - related parties</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">981,791</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,116,330</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Revenues_iT_mtRzwdn_zO5xcwWFtB9k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Revenues</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,577,372</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,227,379</td><td style="text-align: left"> </td></tr> </table> See further disaggregate revenue disclosures by segment and product type in Note 16. Cost of Sales Cost of sales consists of the cost of the components of finished goods, the costs of raw materials utilized in the manufacture of products, in-bound and out-bound freight charges, direct manufacturing labor as well as certain internal transfer costs, warehouse expenses incurred prior to the manufacture of the Company’s finished products, inventory allowance for excess and obsolete products, and royalties paid on licensing agreements. Components account for the largest portion of the cost of sales. Components include plastic molded parts, gas powered engines, aluminum pressure bottles, electronic parts, batteries and packaging materials. <p id="xdx_893_ecustom--ScheduleOfCostOfSalesForRelatedPartyAndNonRelatedPartyAsWellAsTheRelatedPartyAndNonRelatedPartyRoyaltyExpenseTableTextBlock_z65CUMY8oQn1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The breakdown of cost of sales to include cost of sales for related party and non-related party as well as the related party and non-related party royalty expense is as follows: Schedule of Cost of Sales for Related Party and Non-Related Party as well as the Related Party and Non-Related Party Royalty Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20220101__20221231_ztYRor3w2djh" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20210101__20211231_zZVHxEEIBtd4" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfGoodsAndServicesSold_maCORz0rO_zWY5MYEToJv7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Cost of revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,055,947</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,569,894</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CostOfRevenuesRelatedParties_maCORz0rO_z6Gc4q09StQg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cost of revenues - related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">462,297</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">534,910</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--RoyaltiesExpenseRelatedParties_maCORz0rO_zGZOrLoO7ZZ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Royalty expense - related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,161</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--RoyaltyExpenses_maCORz0rO_zNX9Cyjf0DVd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Royalty expense</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">203,620</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">157,855</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CostOfRevenue_iT_mtCORz0rO_zXrkfKWSXkuf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total cost of revenues</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,783,173</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,337,820</td><td style="text-align: left"> </td></tr> </table> Operating Expenses Operating expenses include selling expenses such as warehousing expenses after manufacture, as well as expenses for advertising, and other marketing expenses. Operating expenses also include such costs as payroll costs, travel costs, professional service fees (including legal fees), depreciation and other general and administrative costs. <p id="xdx_84B_eus-gaap--LesseeLeasesPolicyTextBlock_zn8AOuwKf5Ri" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 73.8pt; text-align: justify; text-indent: -72.4pt">Lease Accounting We account for leases in accordance with ASC 842. The lease standard requires all leases to be reported on the balance sheet as right-of-use assets and lease obligations. We elected the practical expedients permitted under the transition guidance of the new standard that retained the lease classification and initial direct costs for any leases that existed prior to adoption of the standard. We did not reassess whether any contracts entered into prior to adoption are leases or contain leases. We categorize leases with contractual terms longer than twelve months as either operating or finance leases. Finance leases are generally those leases that would allow us to substantially utilize or pay for the entire asset over its estimated life. Assets acquired under finance leases are recorded in property and equipment, net. All other leases are categorized as operating leases. We did not have any finance leases as of December 31, 2022 and 2021. Our leases generally have terms that range from three years for equipment and three to six years for property. We elected the accounting policy to include both the lease and non-lease components of our agreements as a single component and account for them as a lease. Lease liabilities are recognized at the present value of the fixed lease payments using a discount rate based on similarly secured borrowings available to us. Lease assets are recognized based on the initial present value of the fixed lease payments, reduced by landlord incentives, plus any direct costs from executing the leases. Leasehold improvements are capitalized at cost and amortized over the lesser of their expected useful life or the lease term. When we have the option to extend the lease term, terminate the lease before the contractual expiration date, or purchase the leased asset, and it is reasonably certain that we will exercise the option, we consider these options in determining the classification and measurement of the lease. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. Supplemental balance sheet information related to leases was as follows: Schedule of Supplemental Balance Sheet Information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating Leases</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Classification</td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 32%; text-align: left">Right-of-use assets</td><td style="width: 2%"> </td> <td style="width: 30%; text-align: left">Operating lease assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20221231_zk3SqJ9DF9W6" style="width: 14%; text-align: right" title="Right-of-use assets">1,133,092</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20211231_z3ZKZC2M3Tdh" style="width: 14%; text-align: right" title="Right-of-use assets">454,475</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current lease liabilities</td><td> </td> <td style="text-align: left">Current operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20221231_zzDNk8o3jSd3" style="text-align: right" title="Current lease liabilities">269,046</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20211231_zHWefdjVpb2b" style="text-align: right" title="Current lease liabilities">232,283</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-current lease liabilities</td><td> </td> <td style="text-align: left">Long-term operating lease liabilities</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20221231_zoPWnY3uktlj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Non-current lease liabilities">864,057</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20211231_zcNPWFYrJZH8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Non-current lease liabilities">222,899</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total lease liabilities</td><td> </td> <td> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingLeaseLiability_iI_c20221231_zY96CMlDh1uh" style="text-align: right" title="Total lease liabilities">1,133,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingLeaseLiability_iI_c20211231_zVML7X2uFHzi" style="text-align: right" title="Total lease liabilities">455,182</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_89E_ecustom--SummaryOfOperatingLeaseLiabilitiesTableTextBlock_zKqKM9Vz3gd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Lease term and discount rate were as follows: Schedule of Operating Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Weighted average remaining lease term (years)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">4.47</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2.34</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average discount rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20221231_zTcPjGjGgPNh" style="text-align: right" title="Weighted-average discount rate">6.82</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20211231_zVTUxiuwImb1" style="text-align: right" title="Weighted-average discount rate">6.11</td><td style="text-align: left">%</td></tr> </table> The components of lease costs were as follows: Schedule of Lease Cost <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20220101__20221231_zA3VZe1K7qI2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20210101__20211231_zyewWYsN67Ok" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseCost_maLCz6R2_zB1nlBRc5BU5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Operating lease cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">246,571</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">171,292</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--VariableLeaseCost_maLCz6R2_zn8L90ZOKuI" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Variable lease cost</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,125</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LeaseCost_iT_mtLCz6R2_zJTBEYOghwz8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total lease costs</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">246,571</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">173,417</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_89A_ecustom--ScheduleOfCashFlowInformationRelatedToLeasesTableTextBlock_zSXNNJP8YSDl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Supplemental disclosures of cash flow information related to leases were as follows: Schedule of Cash Flow Information Related to Leases <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20220101__20221231_zeg1NkFie0ra" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_494_20210101__20211231_zM9NwIEHsCkb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeasePayments_zVsJhc8AWqS7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Cash paid for operating lease liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">340,471</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">171,272</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_zJQOFPRQ7Ngg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating right of use assets obtained in exchange for operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">920,615</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">160,182</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_89A_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zVBbouvd1JLi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Maturities of lease liabilities were as follows as of December 31, 2022: Schedule of Maturities of Operating Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" id="xdx_49E_20221231__us-gaap--OtherCommitmentsAxis__custom--TreborIndustriesOfficeLeaseMember_zP377xFJkAJ" style="border-bottom: Black 1.5pt solid; text-align: center">Trebor Industries Office Lease</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20221231__us-gaap--OtherCommitmentsAxis__custom--BMGOfficeLeaseMember_zKzeSYdQqa1d" style="border-bottom: Black 1.5pt solid">BMG Office Lease </td> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20221231__us-gaap--OtherCommitmentsAxis__custom--SubmersibleSystemsLeaseMember_zWAaa2PhMSnh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Submersible Systems Lease</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20221231__us-gaap--OtherCommitmentsAxis__custom--LiveBlueIncMember_z3XAbPTgROD1" style="border-bottom: Black 1.5pt solid; text-align: center">Live Blue, Inc.</td><td> </td> <td> </td> <td colspan="2" id="xdx_49E_20221231_zlcllsNsTae7" style="border-bottom: Black 1.5pt solid">Total lease payments </td> <td> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_zLkMx2XdScz2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 23%; text-align: left">2023</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">64,842</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">65,484</td> <td style="width: 1%"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">203,315</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right">8,447</td><td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 12%">342,088</td> <td style="width: 1%"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_zUMujgGfluNf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,716</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">50,586</td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">210,600</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">-</td><td> </td> <td> </td> <td> </td> <td style="text-align: right">310,902</td> <td> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_zDBphybdQWTa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">216,397</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">-</td><td> </td> <td> </td> <td> </td> <td style="text-align: right">216,397</td> <td> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_zdHnXHjQHby7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">222,886</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">-</td><td> </td> <td> </td> <td> </td> <td style="text-align: right">222,886</td> <td> </td></tr> <tr id="xdx_40D_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueYearAfterFour_iI_zCue800uixT4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Thereafter</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">-</td> <td> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">258,342</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">258,342</td> <td> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_zGSOwk5Jvzq" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114,558</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">116,070</td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,111,540</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">8,447</td><td> </td> <td> </td> <td> </td> <td style="text-align: right">1,350,615</td> <td> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zFEpoIIhvo78" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: Imputed interest</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,019</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">(6,098)</td> <td> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(204,842</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">(553)</td><td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">(217,512</td> <td>)</td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiability_iI_zOIVo7W4CSyg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Present value of lease liabilities</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">108,539</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">109,972</td> <td> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">906,698</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">7,894</td><td> </td> <td> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,133,103</td> <td> </td></tr> </table> Detailed information on leases can be found in Note 15. Product development costs – Product development expenditures are charged to expenses as incurred. Advertising and marketing costs – The Company expenses the costs of producing advertisements and marketing material at the time production occurs, and expenses the costs of communicating advertisements and participating in trade shows in the period in which they occur. Advertising and trade show expense incurred for the years ended December 31, 2022 and 2021, totaled $499,441 and $343,232, respectively. Research and development costs – The Company accounts for research and development costs in accordance with the Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and developments costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. During the years ended December 31, 2022 and 2021, the Company incurred research and development costs of $18,393 and $75,439, respectively. <p id="xdx_840_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zlAmdIjsWA5j" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Customer deposits and unearned revenue and returns policy – The Company typically takes a minimum <span id="xdx_90A_ecustom--PercentageOfMinimumDepositForCustomAndLargeTankFillSystems_pid_dp_uPure_c20220101__20221231_z04Zp5gZ9Tng" title="Percentage of minimum deposit for custom and large tank fill systems">50% deposit against large tankfill systems prior to ordering and/or building the systems. It will also take deposits for large rescue tank orders for both domestic and international customers. The remaining balance due is payable upon delivery, shipment, or installation of the system. Additionally, returns of all other merchandise are subject to a 15% restocking fee as stated on each sales invoice. Customer deposits totaled $167,534 and $143,938 at December 31, 2022 and 2021, respectively. <p id="xdx_844_eus-gaap--GuaranteesIndemnificationsAndWarrantiesPolicies_zOBNa9DPLKB7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Warranty policy – Under the provisions of the Financial Accounting Standards Board (“FASB”) ASC 460, Guarantor’s Guarantees, the Company accrues a liability for estimated warranty policy costs based on standard quantitative measures based on criteria established by the Company. Estimates of costs to service its warranty obligations are based on historical experience, expectation of future conditions and known product issues. To the extent the Company experiences increased warranty claim activity or increased costs associated with servicing those claims, revisions to the estimated warranty reserve would be required. The Company engages in product quality programs and processes, including monitoring and evaluating the quality of its suppliers, to help minimize warranty obligations. The Company provides its customers with an industry standard one year warranty on systems sold and recognizes a warranty reserve based on gross sales multiplied by the historical warranty expense return rate. The warranty reserve charged to cost of net revenues and is included in accrued expenses and is deemed sufficient to absorb any material or labor costs that might be incurred on sales recorded during the period. The Company recorded a reserve for warranty work of $27,651 and $13,680 at December 31, 2022 and 2021, respectively. Income taxes – The Company accounts for its income taxes under the assets and liabilities method, which requires recognition of deferred tax assets and liabilities for future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company records net deferred tax assets to the extent the Company believes these assets will more likely than not be realized. In making such determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. A valuation allowance is established against deferred tax assets that do not meet the criteria for recognition. In the event the Company were to determine that it would be able to realize deferred income tax assets in the future in excess of their net recorded amount, it would make an adjustment to the valuation allowance which would reduce the provision for income taxes. The Company follows the accounting guidance which provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. Income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized initially and in subsequent periods. Also included is guidance on measurement, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. <p id="xdx_84E_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_znTrUwLlTnNa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Stock-based compensation – The Company accounts for all compensation related to stock, options or warrants using a fair value based method whereby compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. The Company uses the Black-Scholes valuation model to calculate the fair value of options and warrants issued to both employees and non-employees. Stock issued for compensation is valued on the effective date of the agreement in accordance with generally accepted accounting principles, which includes determination of the fair value of the share-based transaction. The fair value is determined through use of the quoted stock price. During the years ended December 31, 2022 and 2021, the Company recognized share based compensation with a fair value of $962,474 and $1,154,801, respectively. Usage of Authorized but Unissued Shares of Common Stock - The Company has issued options, warrants and convertible promissory notes which are convertible into shares of common stock in certain situations the total of which exceeds the current authorization. The Company has adopted a policy for the sequence of usage of remaining authorized but unissued shares of common stock (the “Sequencing Policy”) which outlines the order in which the conversion of these equity-linked instruments may be settled in shares. Under the Company’s Sequencing Policy, the most recently issued equity-linked securities, including stock options, warrants, and convertible promissory notes, are settled in shares first. Fair value of financial instruments – Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. An entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. There are three levels of inputs that may be used to measure fair value: Level 1 - Quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities. Level 2 - Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. Inputs are used in applying the various valuation techniques and broadly refer to the assumptions that market participants use to make valuation decisions, including assumptions about risk. An investment’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. However, the determination of what constitutes “observable” requires significant judgment by the Company. Management considers observable data to be market data which is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, provided by multiple, independent sources that are actively involved in the relevant market. The categorization of an investment within the hierarchy is based upon the pricing transparency of the investment and does not necessarily correspond to the Company’s perceived risk of that investment. At December 31, 2022, and 2021, the carrying amount of cash, accounts receivable, accounts receivable – related parties, accounts payable and accrued liabilities, accounts payable-related parties, customer deposits and unearned revenue, other liabilities, lease liabilities, loans payable and convertible debentures, approximate fair value because of the short maturity of these instruments. Loss per common share – Basic loss per share excludes any dilutive effects of options, warrants and convertible securities. Basic loss per share is computed using the weighted-average number of outstanding common shares during the applicable period. Diluted loss per share is computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Common stock equivalent shares are excluded from the computation if their effect is antidilutive. At December 31, 2022 and December 31, 2021, 266,722,242 and 254,577,924, respectively, potentially dilutive shares were not recognized as their inclusion would be anti-dilutive. These shares reflect shares potentially issuable under convertible note agreements, outstanding warrants, outstanding stock options and the conversion of preferred stock. <p id="xdx_845_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z7VldCsSFjOg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">New accounting pronouncements ASU 2016-13 Current Expected Credit Loss (ASC326) In December 2021, the FASB issued and update to ASU No. 2016-13 the Current Expected Credit Losses (CECL) standard (ASC 326), which is designed to provide greater transparency and understanding of credit risk by incorporating estimated, forward-looking data when measuring lifetime Estimated Credit Losses (ECL) and requires enhanced financial statement disclosures. This guidance is effective January 1, 2023. The Company is evaluating the changes from this standard to determine the impact on its consolidated financial statements and related disclosures. ASU 2020-06 Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40) - Accounting for Convertible Instruments and Contracts on an Entity’s Own Equity. In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40) - Accounting for Convertible Instruments and Contracts on an Entity’s Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exceptions. The ASU also simplifies the diluted net income per share calculation in certain areas. The new guidance is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, and early adoption is permitted. The Company is currently evaluating the impact of the adoption of the standard on the consolidated financial statements. Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our financial statements upon adoption or are not applicable.

<p id="xdx_84D_ecustom--DescriptionOfBusinessPolicyTextBlock_zCB7msOIvPj8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white">Description of business – Brownie’s Marine Group, Inc., a Florida corporation (the “Company,” or “BWMG”), (1) designs, tests, manufactures and distributes recreational hookah diving, scuba and water safety products through its wholly owned subsidiary Trebor Industries, Inc., a Florida corporation organized in 1981 (“Trebor” or “BTL”), (2) manufactures and sells high pressure air and industrial compressor packages, yacht based scuba air compressor and nitrox generation systems through its wholly owned subsidiary Brownie’s High Pressure Compressor Services, Inc., a Florida corporation organized in 2017 (“BHP”), doing business as LW Americas (“LWA”) and (3) develops and markets portable battery powered surface supplied air dive systems through its wholly owned subsidiary BLU3, Inc., a Florida corporation (“BLU3”). On September 3, 2021, the Company, entered into an Agreement and Plan of Merger and Reorganization (the “Merger Agreement”) with Submersible Acquisition, Inc., a Florida corporation and wholly owned subsidiary of the Company (“Acquisition Sub”), Submersible Systems, Inc., a Florida corporation (“Submersible” or “SSI”), and Summit Holdings V, LLC, a Florida limited liability company (“Summit”) and Tierra Vista Group, LLC, a Florida limited liability company (“Tierra Vista” and, together with Summit, the “Sellers”), the owners of all of the capital stock of Submersible organized in 2017, pursuant to which Acquisition Sub merged with and into Submersible (the “Merger”), and Submersible, the surviving corporation, became a wholly owned subsidiary of the Company. Submersible is a manufacturer of high-pressure tanks and redundant air systems for the military and recreational diving industries, based in Huntington Beach, California and sells its products to governments, militaries, private companies and the dive industry throughout the world. On February 13, 2022 the Company filed with the Florida Department of State, articles of incorporation for a new wholly owned subsidiary, Live Blue, Inc. (“LBI”). LBI utilizes technology developed by BLU3 to provide new users and interested divers a guided tour experience. On May 2, 2022, the Company entered into an asset purchase agreement (the “Asset Purchase Agreement”) with Gold Coast Scuba, LLC, a Florida limited liability company (“Gold Coast Scuba”), Steven M. Gagas and William Frenier, the sole members of Gold Coast Scuba (together, the “LLC Members”) and LBI. Pursuant to the terms of the Asset Purchase Agreement, LBI acquired substantially all of Gold Coast Scuba’s assets and assumed certain non-material liabilities of the business associated with these assets. In addition, LBI assumed the lease for the premises for Gold Coast Scuba as part of this asset acquisition.

Basis of Presentation – The consolidated financial statements of the Company have been prepared in accordance with the accounting principles generally accepted in the United States of America (“GAAP”).

Definition of fiscal year – The Company’s fiscal year end is December 31.

Principles of Consolidation -The consolidated financial statements include the accounts of BWMG and its wholly owned subsidiaries, Trebor, BHP, BLU3, SSI and LBI. All significant intercompany transactions and balances have been eliminated in consolidation.

Use of estimates – The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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.

Going Concern – The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business for the twelve-month period following the date of issuance of these financial statements. We incurred net losses for the years ended December 31, 2022 and 2021 of $1,892,891 and $1,588,467, respectively. The Company had an accumulated deficit as of December 31, 2022 of $16,437,495. The Company believes that existing operational cash flow may not be sufficient to fund presently anticipated operations, this raises substantial doubt about our ability to continue as a going concern for the twelve months after the date that the financial statements were issued. Therefore, the Company will seek to continue to raise additional funds as needed and is currently exploring alternative sources of financing including commercial banks and other lending institutions. The Company has issued common stock and has historically issued convertible notes to finance working capital needs and may continue to seek to raise additional capital through sale of common stock or other securities or obtaining short term loans. The Company has no firm commitment for any additional capital and there are no assurances it will be successful in obtaining additional funds. If the Company fails to raise additional funds when needed, or does not have sufficient cash flows from sales, it may be required to scale back or cease operations, liquidate assets and possibly seek bankruptcy protection. The accompanying consolidated financial statements do not include any adjustments that may result from the outcome of these uncertainties.

-1892891

-1588467

-16437495

Cash and equivalents – Only highly liquid investments with original maturities of 90 days or less are classified as cash and equivalents. Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per EIN. At December 31, 2022 and 2021, the Company had approximately $0 and $205,500, respectively, in excess of the FDIC insured limit.

250000

205500

Accounts receivable – Accounts receivable consist of amounts due from the sale of all of our products to wholesale and retail customers. The allowance for doubtful accounts are estimates that are developed by using standard quantitative measures based on historical losses, adjusting for current economic conditions and, in some cases, evaluating specific customer accounts for risk of loss. The establishment of allowances requires the use of judgment and assumptions regarding the potential for losses on receivable balances. Though the Company considers these balances adequate and proper, changes in economic conditions in specific markets in which the Company operates and any specific customer collection issues the Company identifies could have a favorable or unfavorable effect on required reserve balances. The allowances for doubtful accounts totaled $28,558 and $46,555 at December 31, 2022 and 2021, respectively.

28558

46555

Inventory – The Company values inventory at the lower of cost (determined using the first-in first-out method) or net realizable value. Management’s judgment is required to determine the allowances for obsolete or excess inventory. Inventory on hand may exceed future demand either because the product is outdated or because the amount on hand is more than will be used to meet future needs. Inventory allowances are estimated by the individual operating companies using standard quantitative measures based on criteria established by the Company. Though the Company considers these allowance balances to be adequate, changes in economic conditions, customer inventory levels or competitive conditions could have a favorable or unfavorable effect on required allowance balances.

Property and equipment and leasehold improvements – Property and equipment and leasehold improvement is stated at cost less accumulated depreciation or amortization. Depreciation and amortization is provided principally on the straight-line method over the estimated useful lives of the assets or term of the lease, which are primarily 3 to 5 years. The cost of repairs and maintenance is charged to expense as incurred. Expenditures for property betterments and renewals are capitalized. Upon sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in other income (expense). The Company periodically evaluates whether events and circumstances have occurred that may warrant revision of the estimated useful lives of fixed assets or whether the remaining balance of fixed assets should be evaluated for possible impairment. The Company uses an estimate of the related undiscounted cash flows over the remaining life of the fixed assets in measuring their recoverability.

P3Y

P5Y

Goodwill The Company records goodwill when the consideration paid for an acquisition exceeds the fair value of net tangible and intangible assets acquired, including related tax effects. Goodwill is not amortized; instead, goodwill is tested for impairment on an annual basis, or more frequently if the Company believes indicators of impairment exist. The Company first assesses qualitative factors such as macro-economic conditions, industry and market conditions, cost factors as well as other relevant events, to determine whether it is more-likely-than-not that the fair value of a reporting unit is less than its carrying value. If the Company determines that the fair value is less than the carrying value, the Company will recognize an impairment charge based on the excess of a reporting unit’s carrying value over its fair value. As of December 31, 2022 and 2021, there was no such impairment.

Intangible assets Intangible assets are comprised of customer relationships, trademarks and non-compete agreements acquired in a business combination. The Company amortizes intangible assets with a definitive life over their respective useful lives. Assets with indefinite lives are tested for impairment on an annual basis, or more frequently if the Company believes indicators of impairment exist. Unlike goodwill and indefinite-lived intangible assets, the accounting rules do not provide for an annual impairment test in determining whether fixed assets (e.g., property, plant, and equipment) and finite-lived intangible assets (e.g., customer lists) are impaired. Instead, they require that a triggering event occur before testing an asset for impairment. Once a triggering event has occurred, the impairment test employed is based on whether the intent is to hold the asset for continued use or to hold the asset for sale. If the intent is to hold the asset for continued use, the impairment test involves a comparison of undiscounted cash flows against the carrying value of the asset as an initial test. If the carrying value of such asset exceeds the undiscounted cash flow, the asset would be deemed to be impaired. Impairment would then be measured as the difference between the fair value of the fixed or amortizing intangible asset and the carrying value to determine the amount of the impairment. As of December 31, 2022 and 2021, there was no such impairment.

<p id="xdx_848_eus-gaap--RevenueRecognitionPolicyTextBlock_zawRU5RJ46q9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white">Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606 Revenue from Contracts with Customers. The Company recognizes revenue when performance obligations under the terms of a contract with the customer are satisfied. The Company typically satisfies its performance obligations in contracts with customers upon shipment of the goods. Generally, payment is due upon receipt of the invoice and the contracts do not have significant financing components. Product sales occur once control or title is transferred based on the commercial terms. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring goods. Product sales are recorded net of variable consideration, such as provisions for returns, discounts and promotional allowances. Such provisions are calculated based on the actual allowances given. Management believes that adequate provision has been made for cash discounts, returns, spoilage and promotional allowances based on the Company’s historical experience. A breakdown of the total revenue between related party and non-related party revenue is as follows: Schedule of Total Revenue between Related Party and Non-related Party Revenue <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_496_20220101__20221231_zzSMQjhsawM8" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_49D_20210101__20211231_z47m5LcAT0c1" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maRzwdn_zTWdiZzQReAa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,595,581</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,111,049</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromRelatedParties_maRzwdn_ze4Eg5IJgE73" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Revenues - related parties</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">981,791</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,116,330</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Revenues_iT_mtRzwdn_zO5xcwWFtB9k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Revenues</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,577,372</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,227,379</td><td style="text-align: left"> </td></tr> </table> See further disaggregate revenue disclosures by segment and product type in Note 16. Cost of Sales Cost of sales consists of the cost of the components of finished goods, the costs of raw materials utilized in the manufacture of products, in-bound and out-bound freight charges, direct manufacturing labor as well as certain internal transfer costs, warehouse expenses incurred prior to the manufacture of the Company’s finished products, inventory allowance for excess and obsolete products, and royalties paid on licensing agreements. Components account for the largest portion of the cost of sales. Components include plastic molded parts, gas powered engines, aluminum pressure bottles, electronic parts, batteries and packaging materials. <p id="xdx_893_ecustom--ScheduleOfCostOfSalesForRelatedPartyAndNonRelatedPartyAsWellAsTheRelatedPartyAndNonRelatedPartyRoyaltyExpenseTableTextBlock_z65CUMY8oQn1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The breakdown of cost of sales to include cost of sales for related party and non-related party as well as the related party and non-related party royalty expense is as follows: Schedule of Cost of Sales for Related Party and Non-Related Party as well as the Related Party and Non-Related Party Royalty Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20220101__20221231_ztYRor3w2djh" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20210101__20211231_zZVHxEEIBtd4" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfGoodsAndServicesSold_maCORz0rO_zWY5MYEToJv7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Cost of revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,055,947</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,569,894</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CostOfRevenuesRelatedParties_maCORz0rO_z6Gc4q09StQg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cost of revenues - related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">462,297</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">534,910</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--RoyaltiesExpenseRelatedParties_maCORz0rO_zGZOrLoO7ZZ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Royalty expense - related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,161</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--RoyaltyExpenses_maCORz0rO_zNX9Cyjf0DVd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Royalty expense</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">203,620</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">157,855</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CostOfRevenue_iT_mtCORz0rO_zXrkfKWSXkuf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total cost of revenues</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,783,173</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,337,820</td><td style="text-align: left"> </td></tr> </table> Operating Expenses Operating expenses include selling expenses such as warehousing expenses after manufacture, as well as expenses for advertising, and other marketing expenses. Operating expenses also include such costs as payroll costs, travel costs, professional service fees (including legal fees), depreciation and other general and administrative costs. <p id="xdx_84B_eus-gaap--LesseeLeasesPolicyTextBlock_zn8AOuwKf5Ri" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 73.8pt; text-align: justify; text-indent: -72.4pt">Lease Accounting We account for leases in accordance with ASC 842. The lease standard requires all leases to be reported on the balance sheet as right-of-use assets and lease obligations. We elected the practical expedients permitted under the transition guidance of the new standard that retained the lease classification and initial direct costs for any leases that existed prior to adoption of the standard. We did not reassess whether any contracts entered into prior to adoption are leases or contain leases. We categorize leases with contractual terms longer than twelve months as either operating or finance leases. Finance leases are generally those leases that would allow us to substantially utilize or pay for the entire asset over its estimated life. Assets acquired under finance leases are recorded in property and equipment, net. All other leases are categorized as operating leases. We did not have any finance leases as of December 31, 2022 and 2021. Our leases generally have terms that range from three years for equipment and three to six years for property. We elected the accounting policy to include both the lease and non-lease components of our agreements as a single component and account for them as a lease. Lease liabilities are recognized at the present value of the fixed lease payments using a discount rate based on similarly secured borrowings available to us. Lease assets are recognized based on the initial present value of the fixed lease payments, reduced by landlord incentives, plus any direct costs from executing the leases. Leasehold improvements are capitalized at cost and amortized over the lesser of their expected useful life or the lease term. When we have the option to extend the lease term, terminate the lease before the contractual expiration date, or purchase the leased asset, and it is reasonably certain that we will exercise the option, we consider these options in determining the classification and measurement of the lease. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. Supplemental balance sheet information related to leases was as follows: Schedule of Supplemental Balance Sheet Information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating Leases</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Classification</td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 32%; text-align: left">Right-of-use assets</td><td style="width: 2%"> </td> <td style="width: 30%; text-align: left">Operating lease assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20221231_zk3SqJ9DF9W6" style="width: 14%; text-align: right" title="Right-of-use assets">1,133,092</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20211231_z3ZKZC2M3Tdh" style="width: 14%; text-align: right" title="Right-of-use assets">454,475</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current lease liabilities</td><td> </td> <td style="text-align: left">Current operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20221231_zzDNk8o3jSd3" style="text-align: right" title="Current lease liabilities">269,046</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20211231_zHWefdjVpb2b" style="text-align: right" title="Current lease liabilities">232,283</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-current lease liabilities</td><td> </td> <td style="text-align: left">Long-term operating lease liabilities</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20221231_zoPWnY3uktlj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Non-current lease liabilities">864,057</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20211231_zcNPWFYrJZH8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Non-current lease liabilities">222,899</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total lease liabilities</td><td> </td> <td> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingLeaseLiability_iI_c20221231_zY96CMlDh1uh" style="text-align: right" title="Total lease liabilities">1,133,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingLeaseLiability_iI_c20211231_zVML7X2uFHzi" style="text-align: right" title="Total lease liabilities">455,182</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_89E_ecustom--SummaryOfOperatingLeaseLiabilitiesTableTextBlock_zKqKM9Vz3gd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Lease term and discount rate were as follows: Schedule of Operating Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Weighted average remaining lease term (years)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">4.47</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2.34</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average discount rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20221231_zTcPjGjGgPNh" style="text-align: right" title="Weighted-average discount rate">6.82</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20211231_zVTUxiuwImb1" style="text-align: right" title="Weighted-average discount rate">6.11</td><td style="text-align: left">%</td></tr> </table> The components of lease costs were as follows: Schedule of Lease Cost <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20220101__20221231_zA3VZe1K7qI2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20210101__20211231_zyewWYsN67Ok" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseCost_maLCz6R2_zB1nlBRc5BU5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Operating lease cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">246,571</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">171,292</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--VariableLeaseCost_maLCz6R2_zn8L90ZOKuI" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Variable lease cost</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,125</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LeaseCost_iT_mtLCz6R2_zJTBEYOghwz8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total lease costs</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">246,571</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">173,417</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_89A_ecustom--ScheduleOfCashFlowInformationRelatedToLeasesTableTextBlock_zSXNNJP8YSDl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Supplemental disclosures of cash flow information related to leases were as follows: Schedule of Cash Flow Information Related to Leases <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20220101__20221231_zeg1NkFie0ra" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_494_20210101__20211231_zM9NwIEHsCkb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeasePayments_zVsJhc8AWqS7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Cash paid for operating lease liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">340,471</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">171,272</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_zJQOFPRQ7Ngg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating right of use assets obtained in exchange for operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">920,615</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">160,182</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_89A_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zVBbouvd1JLi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Maturities of lease liabilities were as follows as of December 31, 2022: Schedule of Maturities of Operating Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" id="xdx_49E_20221231__us-gaap--OtherCommitmentsAxis__custom--TreborIndustriesOfficeLeaseMember_zP377xFJkAJ" style="border-bottom: Black 1.5pt solid; text-align: center">Trebor Industries Office Lease</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20221231__us-gaap--OtherCommitmentsAxis__custom--BMGOfficeLeaseMember_zKzeSYdQqa1d" style="border-bottom: Black 1.5pt solid">BMG Office Lease </td> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20221231__us-gaap--OtherCommitmentsAxis__custom--SubmersibleSystemsLeaseMember_zWAaa2PhMSnh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Submersible Systems Lease</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20221231__us-gaap--OtherCommitmentsAxis__custom--LiveBlueIncMember_z3XAbPTgROD1" style="border-bottom: Black 1.5pt solid; text-align: center">Live Blue, Inc.</td><td> </td> <td> </td> <td colspan="2" id="xdx_49E_20221231_zlcllsNsTae7" style="border-bottom: Black 1.5pt solid">Total lease payments </td> <td> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_zLkMx2XdScz2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 23%; text-align: left">2023</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">64,842</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">65,484</td> <td style="width: 1%"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">203,315</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right">8,447</td><td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 12%">342,088</td> <td style="width: 1%"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_zUMujgGfluNf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,716</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">50,586</td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">210,600</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">-</td><td> </td> <td> </td> <td> </td> <td style="text-align: right">310,902</td> <td> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_zDBphybdQWTa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">216,397</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">-</td><td> </td> <td> </td> <td> </td> <td style="text-align: right">216,397</td> <td> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_zdHnXHjQHby7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">222,886</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">-</td><td> </td> <td> </td> <td> </td> <td style="text-align: right">222,886</td> <td> </td></tr> <tr id="xdx_40D_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueYearAfterFour_iI_zCue800uixT4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Thereafter</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">-</td> <td> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">258,342</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">258,342</td> <td> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_zGSOwk5Jvzq" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114,558</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">116,070</td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,111,540</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">8,447</td><td> </td> <td> </td> <td> </td> <td style="text-align: right">1,350,615</td> <td> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zFEpoIIhvo78" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: Imputed interest</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,019</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">(6,098)</td> <td> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(204,842</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">(553)</td><td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">(217,512</td> <td>)</td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiability_iI_zOIVo7W4CSyg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Present value of lease liabilities</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">108,539</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">109,972</td> <td> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">906,698</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">7,894</td><td> </td> <td> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,133,103</td> <td> </td></tr> </table> Detailed information on leases can be found in Note 15.

A breakdown of the total revenue between related party and non-related party revenue is as follows: Schedule of Total Revenue between Related Party and Non-related Party Revenue <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_496_20220101__20221231_zzSMQjhsawM8" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_49D_20210101__20211231_z47m5LcAT0c1" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maRzwdn_zTWdiZzQReAa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,595,581</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,111,049</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromRelatedParties_maRzwdn_ze4Eg5IJgE73" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Revenues - related parties</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">981,791</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,116,330</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Revenues_iT_mtRzwdn_zO5xcwWFtB9k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Revenues</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,577,372</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,227,379</td><td style="text-align: left"> </td></tr> </table> See further disaggregate revenue disclosures by segment and product type in Note 16. Cost of Sales Cost of sales consists of the cost of the components of finished goods, the costs of raw materials utilized in the manufacture of products, in-bound and out-bound freight charges, direct manufacturing labor as well as certain internal transfer costs, warehouse expenses incurred prior to the manufacture of the Company’s finished products, inventory allowance for excess and obsolete products, and royalties paid on licensing agreements. Components account for the largest portion of the cost of sales. Components include plastic molded parts, gas powered engines, aluminum pressure bottles, electronic parts, batteries and packaging materials. <p id="xdx_893_ecustom--ScheduleOfCostOfSalesForRelatedPartyAndNonRelatedPartyAsWellAsTheRelatedPartyAndNonRelatedPartyRoyaltyExpenseTableTextBlock_z65CUMY8oQn1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The breakdown of cost of sales to include cost of sales for related party and non-related party as well as the related party and non-related party royalty expense is as follows: Schedule of Cost of Sales for Related Party and Non-Related Party as well as the Related Party and Non-Related Party Royalty Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20220101__20221231_ztYRor3w2djh" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20210101__20211231_zZVHxEEIBtd4" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfGoodsAndServicesSold_maCORz0rO_zWY5MYEToJv7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Cost of revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,055,947</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,569,894</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CostOfRevenuesRelatedParties_maCORz0rO_z6Gc4q09StQg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cost of revenues - related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">462,297</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">534,910</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--RoyaltiesExpenseRelatedParties_maCORz0rO_zGZOrLoO7ZZ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Royalty expense - related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,161</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--RoyaltyExpenses_maCORz0rO_zNX9Cyjf0DVd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Royalty expense</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">203,620</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">157,855</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CostOfRevenue_iT_mtCORz0rO_zXrkfKWSXkuf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total cost of revenues</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,783,173</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,337,820</td><td style="text-align: left"> </td></tr> </table> Operating Expenses Operating expenses include selling expenses such as warehousing expenses after manufacture, as well as expenses for advertising, and other marketing expenses. Operating expenses also include such costs as payroll costs, travel costs, professional service fees (including legal fees), depreciation and other general and administrative costs. <p id="xdx_84B_eus-gaap--LesseeLeasesPolicyTextBlock_zn8AOuwKf5Ri" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 73.8pt; text-align: justify; text-indent: -72.4pt">Lease Accounting We account for leases in accordance with ASC 842. The lease standard requires all leases to be reported on the balance sheet as right-of-use assets and lease obligations. We elected the practical expedients permitted under the transition guidance of the new standard that retained the lease classification and initial direct costs for any leases that existed prior to adoption of the standard. We did not reassess whether any contracts entered into prior to adoption are leases or contain leases. We categorize leases with contractual terms longer than twelve months as either operating or finance leases. Finance leases are generally those leases that would allow us to substantially utilize or pay for the entire asset over its estimated life. Assets acquired under finance leases are recorded in property and equipment, net. All other leases are categorized as operating leases. We did not have any finance leases as of December 31, 2022 and 2021. Our leases generally have terms that range from three years for equipment and three to six years for property. We elected the accounting policy to include both the lease and non-lease components of our agreements as a single component and account for them as a lease. Lease liabilities are recognized at the present value of the fixed lease payments using a discount rate based on similarly secured borrowings available to us. Lease assets are recognized based on the initial present value of the fixed lease payments, reduced by landlord incentives, plus any direct costs from executing the leases. Leasehold improvements are capitalized at cost and amortized over the lesser of their expected useful life or the lease term. When we have the option to extend the lease term, terminate the lease before the contractual expiration date, or purchase the leased asset, and it is reasonably certain that we will exercise the option, we consider these options in determining the classification and measurement of the lease. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. Supplemental balance sheet information related to leases was as follows: Schedule of Supplemental Balance Sheet Information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating Leases</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Classification</td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 32%; text-align: left">Right-of-use assets</td><td style="width: 2%"> </td> <td style="width: 30%; text-align: left">Operating lease assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20221231_zk3SqJ9DF9W6" style="width: 14%; text-align: right" title="Right-of-use assets">1,133,092</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20211231_z3ZKZC2M3Tdh" style="width: 14%; text-align: right" title="Right-of-use assets">454,475</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current lease liabilities</td><td> </td> <td style="text-align: left">Current operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20221231_zzDNk8o3jSd3" style="text-align: right" title="Current lease liabilities">269,046</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20211231_zHWefdjVpb2b" style="text-align: right" title="Current lease liabilities">232,283</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-current lease liabilities</td><td> </td> <td style="text-align: left">Long-term operating lease liabilities</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20221231_zoPWnY3uktlj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Non-current lease liabilities">864,057</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20211231_zcNPWFYrJZH8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Non-current lease liabilities">222,899</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total lease liabilities</td><td> </td> <td> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingLeaseLiability_iI_c20221231_zY96CMlDh1uh" style="text-align: right" title="Total lease liabilities">1,133,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingLeaseLiability_iI_c20211231_zVML7X2uFHzi" style="text-align: right" title="Total lease liabilities">455,182</td><td style="text-align: left"> </td></tr> </table>

7595581

5111049

981791

1116330

8577372

6227379

<p id="xdx_893_ecustom--ScheduleOfCostOfSalesForRelatedPartyAndNonRelatedPartyAsWellAsTheRelatedPartyAndNonRelatedPartyRoyaltyExpenseTableTextBlock_z65CUMY8oQn1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The breakdown of cost of sales to include cost of sales for related party and non-related party as well as the related party and non-related party royalty expense is as follows: Schedule of Cost of Sales for Related Party and Non-Related Party as well as the Related Party and Non-Related Party Royalty Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20220101__20221231_ztYRor3w2djh" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20210101__20211231_zZVHxEEIBtd4" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfGoodsAndServicesSold_maCORz0rO_zWY5MYEToJv7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Cost of revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,055,947</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,569,894</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CostOfRevenuesRelatedParties_maCORz0rO_z6Gc4q09StQg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cost of revenues - related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">462,297</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">534,910</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--RoyaltiesExpenseRelatedParties_maCORz0rO_zGZOrLoO7ZZ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Royalty expense - related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,161</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--RoyaltyExpenses_maCORz0rO_zNX9Cyjf0DVd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Royalty expense</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">203,620</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">157,855</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CostOfRevenue_iT_mtCORz0rO_zXrkfKWSXkuf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total cost of revenues</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,783,173</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,337,820</td><td style="text-align: left"> </td></tr> </table>

5055947

3569894

462297 534910 61308 75161 203620 157855

5783173

4337820

Operating Expenses Operating expenses include selling expenses such as warehousing expenses after manufacture, as well as expenses for advertising, and other marketing expenses. Operating expenses also include such costs as payroll costs, travel costs, professional service fees (including legal fees), depreciation and other general and administrative costs.

<p id="xdx_84B_eus-gaap--LesseeLeasesPolicyTextBlock_zn8AOuwKf5Ri" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 73.8pt; text-align: justify; text-indent: -72.4pt">Lease Accounting We account for leases in accordance with ASC 842. The lease standard requires all leases to be reported on the balance sheet as right-of-use assets and lease obligations. We elected the practical expedients permitted under the transition guidance of the new standard that retained the lease classification and initial direct costs for any leases that existed prior to adoption of the standard. We did not reassess whether any contracts entered into prior to adoption are leases or contain leases. We categorize leases with contractual terms longer than twelve months as either operating or finance leases. Finance leases are generally those leases that would allow us to substantially utilize or pay for the entire asset over its estimated life. Assets acquired under finance leases are recorded in property and equipment, net. All other leases are categorized as operating leases. We did not have any finance leases as of December 31, 2022 and 2021. Our leases generally have terms that range from three years for equipment and three to six years for property. We elected the accounting policy to include both the lease and non-lease components of our agreements as a single component and account for them as a lease. Lease liabilities are recognized at the present value of the fixed lease payments using a discount rate based on similarly secured borrowings available to us. Lease assets are recognized based on the initial present value of the fixed lease payments, reduced by landlord incentives, plus any direct costs from executing the leases. Leasehold improvements are capitalized at cost and amortized over the lesser of their expected useful life or the lease term. When we have the option to extend the lease term, terminate the lease before the contractual expiration date, or purchase the leased asset, and it is reasonably certain that we will exercise the option, we consider these options in determining the classification and measurement of the lease. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. Supplemental balance sheet information related to leases was as follows: Schedule of Supplemental Balance Sheet Information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating Leases</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Classification</td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 32%; text-align: left">Right-of-use assets</td><td style="width: 2%"> </td> <td style="width: 30%; text-align: left">Operating lease assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20221231_zk3SqJ9DF9W6" style="width: 14%; text-align: right" title="Right-of-use assets">1,133,092</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20211231_z3ZKZC2M3Tdh" style="width: 14%; text-align: right" title="Right-of-use assets">454,475</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current lease liabilities</td><td> </td> <td style="text-align: left">Current operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20221231_zzDNk8o3jSd3" style="text-align: right" title="Current lease liabilities">269,046</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20211231_zHWefdjVpb2b" style="text-align: right" title="Current lease liabilities">232,283</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-current lease liabilities</td><td> </td> <td style="text-align: left">Long-term operating lease liabilities</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20221231_zoPWnY3uktlj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Non-current lease liabilities">864,057</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20211231_zcNPWFYrJZH8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Non-current lease liabilities">222,899</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total lease liabilities</td><td> </td> <td> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingLeaseLiability_iI_c20221231_zY96CMlDh1uh" style="text-align: right" title="Total lease liabilities">1,133,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingLeaseLiability_iI_c20211231_zVML7X2uFHzi" style="text-align: right" title="Total lease liabilities">455,182</td><td style="text-align: left"> </td></tr> </table>

Supplemental balance sheet information related to leases was as follows: Schedule of Supplemental Balance Sheet Information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating Leases</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Classification</td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 32%; text-align: left">Right-of-use assets</td><td style="width: 2%"> </td> <td style="width: 30%; text-align: left">Operating lease assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20221231_zk3SqJ9DF9W6" style="width: 14%; text-align: right" title="Right-of-use assets">1,133,092</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20211231_z3ZKZC2M3Tdh" style="width: 14%; text-align: right" title="Right-of-use assets">454,475</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current lease liabilities</td><td> </td> <td style="text-align: left">Current operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20221231_zzDNk8o3jSd3" style="text-align: right" title="Current lease liabilities">269,046</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20211231_zHWefdjVpb2b" style="text-align: right" title="Current lease liabilities">232,283</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-current lease liabilities</td><td> </td> <td style="text-align: left">Long-term operating lease liabilities</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20221231_zoPWnY3uktlj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Non-current lease liabilities">864,057</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20211231_zcNPWFYrJZH8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Non-current lease liabilities">222,899</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total lease liabilities</td><td> </td> <td> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingLeaseLiability_iI_c20221231_zY96CMlDh1uh" style="text-align: right" title="Total lease liabilities">1,133,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingLeaseLiability_iI_c20211231_zVML7X2uFHzi" style="text-align: right" title="Total lease liabilities">455,182</td><td style="text-align: left"> </td></tr> </table>

1133092

454475

269046

232283

864057

222899

1133103

455182

<p id="xdx_89E_ecustom--SummaryOfOperatingLeaseLiabilitiesTableTextBlock_zKqKM9Vz3gd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Lease term and discount rate were as follows: Schedule of Operating Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Weighted average remaining lease term (years)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">4.47</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2.34</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average discount rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20221231_zTcPjGjGgPNh" style="text-align: right" title="Weighted-average discount rate">6.82</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20211231_zVTUxiuwImb1" style="text-align: right" title="Weighted-average discount rate">6.11</td><td style="text-align: left">%</td></tr> </table>

P4Y5M19D

P2Y4M2D

0.0682

0.0611

The components of lease costs were as follows: Schedule of Lease Cost <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20220101__20221231_zA3VZe1K7qI2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20210101__20211231_zyewWYsN67Ok" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseCost_maLCz6R2_zB1nlBRc5BU5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Operating lease cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">246,571</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">171,292</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--VariableLeaseCost_maLCz6R2_zn8L90ZOKuI" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Variable lease cost</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,125</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LeaseCost_iT_mtLCz6R2_zJTBEYOghwz8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total lease costs</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">246,571</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">173,417</td><td style="text-align: left"> </td></tr> </table>

246571

171292

2125

246571

173417

<p id="xdx_89A_ecustom--ScheduleOfCashFlowInformationRelatedToLeasesTableTextBlock_zSXNNJP8YSDl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Supplemental disclosures of cash flow information related to leases were as follows: Schedule of Cash Flow Information Related to Leases <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20220101__20221231_zeg1NkFie0ra" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_494_20210101__20211231_zM9NwIEHsCkb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeasePayments_zVsJhc8AWqS7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Cash paid for operating lease liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">340,471</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">171,272</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_zJQOFPRQ7Ngg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating right of use assets obtained in exchange for operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">920,615</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">160,182</td><td style="text-align: left"> </td></tr> </table>

340471

171272

920615

160182

<p id="xdx_89A_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zVBbouvd1JLi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Maturities of lease liabilities were as follows as of December 31, 2022: Schedule of Maturities of Operating Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" id="xdx_49E_20221231__us-gaap--OtherCommitmentsAxis__custom--TreborIndustriesOfficeLeaseMember_zP377xFJkAJ" style="border-bottom: Black 1.5pt solid; text-align: center">Trebor Industries Office Lease</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20221231__us-gaap--OtherCommitmentsAxis__custom--BMGOfficeLeaseMember_zKzeSYdQqa1d" style="border-bottom: Black 1.5pt solid">BMG Office Lease </td> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20221231__us-gaap--OtherCommitmentsAxis__custom--SubmersibleSystemsLeaseMember_zWAaa2PhMSnh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Submersible Systems Lease</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20221231__us-gaap--OtherCommitmentsAxis__custom--LiveBlueIncMember_z3XAbPTgROD1" style="border-bottom: Black 1.5pt solid; text-align: center">Live Blue, Inc.</td><td> </td> <td> </td> <td colspan="2" id="xdx_49E_20221231_zlcllsNsTae7" style="border-bottom: Black 1.5pt solid">Total lease payments </td> <td> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_zLkMx2XdScz2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 23%; text-align: left">2023</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">64,842</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">65,484</td> <td style="width: 1%"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">203,315</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right">8,447</td><td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 12%">342,088</td> <td style="width: 1%"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_zUMujgGfluNf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,716</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">50,586</td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">210,600</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">-</td><td> </td> <td> </td> <td> </td> <td style="text-align: right">310,902</td> <td> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_zDBphybdQWTa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">216,397</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">-</td><td> </td> <td> </td> <td> </td> <td style="text-align: right">216,397</td> <td> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_zdHnXHjQHby7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">222,886</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">-</td><td> </td> <td> </td> <td> </td> <td style="text-align: right">222,886</td> <td> </td></tr> <tr id="xdx_40D_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueYearAfterFour_iI_zCue800uixT4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Thereafter</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">-</td> <td> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">258,342</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">258,342</td> <td> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_zGSOwk5Jvzq" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114,558</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">116,070</td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,111,540</td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right">8,447</td><td> </td> <td> </td> <td> </td> <td style="text-align: right">1,350,615</td> <td> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zFEpoIIhvo78" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: Imputed interest</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,019</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">(6,098)</td> <td> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(204,842</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">(553)</td><td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">(217,512</td> <td>)</td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiability_iI_zOIVo7W4CSyg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Present value of lease liabilities</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">108,539</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">109,972</td> <td> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">906,698</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">7,894</td><td> </td> <td> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,133,103</td> <td> </td></tr> </table>

64842

65484

203315

8447

342088

49716

50586

210600

310902

216397

222886

258342 258342

114558

116070

1111540

8447

1350615

6019

6098

204842

553

217512

108539

109972

906698

7894

1133103

Product development costs – Product development expenditures are charged to expenses as incurred.

Advertising and marketing costs – The Company expenses the costs of producing advertisements and marketing material at the time production occurs, and expenses the costs of communicating advertisements and participating in trade shows in the period in which they occur. Advertising and trade show expense incurred for the years ended December 31, 2022 and 2021, totaled $499,441 and $343,232, respectively.

499441

343232

Research and development costs – The Company accounts for research and development costs in accordance with the Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and developments costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. During the years ended December 31, 2022 and 2021, the Company incurred research and development costs of $18,393 and $75,439, respectively.

18393

75439

<p id="xdx_840_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zlAmdIjsWA5j" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Customer deposits and unearned revenue and returns policy – The Company typically takes a minimum <span id="xdx_90A_ecustom--PercentageOfMinimumDepositForCustomAndLargeTankFillSystems_pid_dp_uPure_c20220101__20221231_z04Zp5gZ9Tng" title="Percentage of minimum deposit for custom and large tank fill systems">50% deposit against large tankfill systems prior to ordering and/or building the systems. It will also take deposits for large rescue tank orders for both domestic and international customers. The remaining balance due is payable upon delivery, shipment, or installation of the system. Additionally, returns of all other merchandise are subject to a 15% restocking fee as stated on each sales invoice. Customer deposits totaled $167,534 and $143,938 at December 31, 2022 and 2021, respectively.

0.50 0.15

167534

143938

<p id="xdx_844_eus-gaap--GuaranteesIndemnificationsAndWarrantiesPolicies_zOBNa9DPLKB7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Warranty policy – Under the provisions of the Financial Accounting Standards Board (“FASB”) ASC 460, Guarantor’s Guarantees, the Company accrues a liability for estimated warranty policy costs based on standard quantitative measures based on criteria established by the Company. Estimates of costs to service its warranty obligations are based on historical experience, expectation of future conditions and known product issues. To the extent the Company experiences increased warranty claim activity or increased costs associated with servicing those claims, revisions to the estimated warranty reserve would be required. The Company engages in product quality programs and processes, including monitoring and evaluating the quality of its suppliers, to help minimize warranty obligations. The Company provides its customers with an industry standard one year warranty on systems sold and recognizes a warranty reserve based on gross sales multiplied by the historical warranty expense return rate. The warranty reserve charged to cost of net revenues and is included in accrued expenses and is deemed sufficient to absorb any material or labor costs that might be incurred on sales recorded during the period. The Company recorded a reserve for warranty work of $27,651 and $13,680 at December 31, 2022 and 2021, respectively.

27651 13680

Income taxes – The Company accounts for its income taxes under the assets and liabilities method, which requires recognition of deferred tax assets and liabilities for future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company records net deferred tax assets to the extent the Company believes these assets will more likely than not be realized. In making such determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. A valuation allowance is established against deferred tax assets that do not meet the criteria for recognition. In the event the Company were to determine that it would be able to realize deferred income tax assets in the future in excess of their net recorded amount, it would make an adjustment to the valuation allowance which would reduce the provision for income taxes. The Company follows the accounting guidance which provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. Income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized initially and in subsequent periods. Also included is guidance on measurement, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.

<p id="xdx_84E_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_znTrUwLlTnNa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Stock-based compensation – The Company accounts for all compensation related to stock, options or warrants using a fair value based method whereby compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. The Company uses the Black-Scholes valuation model to calculate the fair value of options and warrants issued to both employees and non-employees. Stock issued for compensation is valued on the effective date of the agreement in accordance with generally accepted accounting principles, which includes determination of the fair value of the share-based transaction. The fair value is determined through use of the quoted stock price. During the years ended December 31, 2022 and 2021, the Company recognized share based compensation with a fair value of $962,474 and $1,154,801, respectively. Usage of Authorized but Unissued Shares of Common Stock - The Company has issued options, warrants and convertible promissory notes which are convertible into shares of common stock in certain situations the total of which exceeds the current authorization. The Company has adopted a policy for the sequence of usage of remaining authorized but unissued shares of common stock (the “Sequencing Policy”) which outlines the order in which the conversion of these equity-linked instruments may be settled in shares. Under the Company’s Sequencing Policy, the most recently issued equity-linked securities, including stock options, warrants, and convertible promissory notes, are settled in shares first.

962474

1154801

Fair value of financial instruments – Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. An entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. There are three levels of inputs that may be used to measure fair value: Level 1 - Quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities. Level 2 - Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. Inputs are used in applying the various valuation techniques and broadly refer to the assumptions that market participants use to make valuation decisions, including assumptions about risk. An investment’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. However, the determination of what constitutes “observable” requires significant judgment by the Company. Management considers observable data to be market data which is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, provided by multiple, independent sources that are actively involved in the relevant market. The categorization of an investment within the hierarchy is based upon the pricing transparency of the investment and does not necessarily correspond to the Company’s perceived risk of that investment. At December 31, 2022, and 2021, the carrying amount of cash, accounts receivable, accounts receivable – related parties, accounts payable and accrued liabilities, accounts payable-related parties, customer deposits and unearned revenue, other liabilities, lease liabilities, loans payable and convertible debentures, approximate fair value because of the short maturity of these instruments.

Loss per common share – Basic loss per share excludes any dilutive effects of options, warrants and convertible securities. Basic loss per share is computed using the weighted-average number of outstanding common shares during the applicable period. Diluted loss per share is computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Common stock equivalent shares are excluded from the computation if their effect is antidilutive. At December 31, 2022 and December 31, 2021, 266,722,242 and 254,577,924, respectively, potentially dilutive shares were not recognized as their inclusion would be anti-dilutive. These shares reflect shares potentially issuable under convertible note agreements, outstanding warrants, outstanding stock options and the conversion of preferred stock.

266722242

254577924

<p id="xdx_845_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z7VldCsSFjOg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">New accounting pronouncements ASU 2016-13 Current Expected Credit Loss (ASC326) In December 2021, the FASB issued and update to ASU No. 2016-13 the Current Expected Credit Losses (CECL) standard (ASC 326), which is designed to provide greater transparency and understanding of credit risk by incorporating estimated, forward-looking data when measuring lifetime Estimated Credit Losses (ECL) and requires enhanced financial statement disclosures. This guidance is effective January 1, 2023. The Company is evaluating the changes from this standard to determine the impact on its consolidated financial statements and related disclosures. ASU 2020-06 Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40) - Accounting for Convertible Instruments and Contracts on an Entity’s Own Equity. In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40) - Accounting for Convertible Instruments and Contracts on an Entity’s Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exceptions. The ASU also simplifies the diluted net income per share calculation in certain areas. The new guidance is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, and early adoption is permitted. The Company is currently evaluating the impact of the adoption of the standard on the consolidated financial statements. Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our financial statements upon adoption or are not applicable.

<p id="xdx_80C_eus-gaap--InventoryDisclosureTextBlock_z0bwZpHpmiok" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.3pt">Note 2. Inventory Inventory consists of the following as of: Schedule of Inventory <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_499_20221231_zgGfc0tKKCc" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20211231_zVZiThty0oKi" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_405_eus-gaap--InventorySuppliesNetOfReserves_iI_maINzvHe_zTm3FjWWnuI7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">In-Transit Inventory</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">130,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--InventoryRawMaterialsNetOfReserves_iI_maINzvHe_z1C660Jy1Vpe" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Raw materials</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,207,957</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,144,190</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--InventoryWorkInProcess_iI_maINzvHe_zjDe3R6lWuQh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Work In Process</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,727</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">99,858</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryFinishedGoodsNetOfReserves_iI_maINzvHe_ztwwl0wuUxE7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Finished goods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,077,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherInventoryNetOfReserves_iI_maINzvHe_zOVsJ4r3rgr9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Rental Equipment</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">55,893</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">521,212</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InventoryNet_iTI_mtINzvHe_zfc2DIBlrWRh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total Inventory, net</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,421,885</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,895,260</td><td style="text-align: left"> </td></tr> </table> As of December 31, 2022 and 2021, the Company recorded allowances for obsolete or slow moving inventory of approximately $166,432 and $308,133, respectively.

Inventory consists of the following as of: Schedule of Inventory <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_499_20221231_zgGfc0tKKCc" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20211231_zVZiThty0oKi" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_405_eus-gaap--InventorySuppliesNetOfReserves_iI_maINzvHe_zTm3FjWWnuI7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">In-Transit Inventory</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">130,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--InventoryRawMaterialsNetOfReserves_iI_maINzvHe_z1C660Jy1Vpe" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Raw materials</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,207,957</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,144,190</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--InventoryWorkInProcess_iI_maINzvHe_zjDe3R6lWuQh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Work In Process</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,727</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">99,858</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryFinishedGoodsNetOfReserves_iI_maINzvHe_ztwwl0wuUxE7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Finished goods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,077,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherInventoryNetOfReserves_iI_maINzvHe_zOVsJ4r3rgr9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Rental Equipment</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">55,893</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">521,212</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InventoryNet_iTI_mtINzvHe_zfc2DIBlrWRh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total Inventory, net</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,421,885</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,895,260</td><td style="text-align: left"> </td></tr> </table>

130000

1207957

1144190

80727

99858

1077308

55893

521212

2421885

1895260

166432

308133

<p id="xdx_80E_ecustom--PrepaidExpensesAndOtherCurrentAssetsDisclosureTextBlock_zvmPXRBGule7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.3pt">Note 3. Prepaid Expenses and Other Current Assets <p id="xdx_890_ecustom--ScheduleOfPrepaidExpensesAndOtherCurrentAssetsTableTextBlock_zvRQHGbzmqD" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.3pt">Prepaid expenses and other current assets consisted of the following: Schedule of Prepaid Expenses and Other Current Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_49E_20221231_zsED7eQNxEP4" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20211231_zX7DqEgi1HSb" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_405_eus-gaap--AdvancesOnInventoryPurchases_iI_maPEAOAzztp_zqupeGDjVsna" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Prepaid inventory</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">42,660</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">166,951</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPEAOAzztp_z2HW0J8Y5xBg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Prepaid expenses and other current assets</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">149,470</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">60,507</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iTI_mtPEAOAzztp_z566qkdtO7fl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total prepaid expenses and other current assets</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">192,130</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">227,458</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_890_ecustom--ScheduleOfPrepaidExpensesAndOtherCurrentAssetsTableTextBlock_zvRQHGbzmqD" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.3pt">Prepaid expenses and other current assets consisted of the following: Schedule of Prepaid Expenses and Other Current Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_49E_20221231_zsED7eQNxEP4" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20211231_zX7DqEgi1HSb" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_405_eus-gaap--AdvancesOnInventoryPurchases_iI_maPEAOAzztp_zqupeGDjVsna" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Prepaid inventory</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">42,660</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">166,951</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPEAOAzztp_z2HW0J8Y5xBg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Prepaid expenses and other current assets</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">149,470</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">60,507</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iTI_mtPEAOAzztp_z566qkdtO7fl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total prepaid expenses and other current assets</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">192,130</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">227,458</td><td style="text-align: left"> </td></tr> </table>

42660

166951

149470

60507

192130

227458

<p id="xdx_801_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zTs0vhITFyI9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 4. Property and Equipment, Net Property and equipment consist of the following as of: Schedule of Property and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_492_20221231_z7eQs0gFxJu" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20211231_z8tk4qJhpLph" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ToolingAndEquipmentMember_zu4tzAJoYXn1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Tooling and equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">586,597</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">427,044</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zmj6rJlBVZ74" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Computer equipment and software</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,621</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,056</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zzzsUOmNkeE3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Vehicles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,557</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,557</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zQDJaQbrSJR1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Leasehold improvements</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">65,748</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">68,560</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENz3HQ_zcbCTTqETVz7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">777,523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">629,217</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENz3HQ_zFOhHF3xXXl6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less: accumulated depreciation and amortization</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(432,977</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(359,152</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENz3HQ_zzp5jRW8UXva" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total property and equipment, net</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">339,546</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">270,065</td><td style="text-align: left"> </td></tr> </table> Depreciation and amortization expense totaled $149,120 and $56,472 for the years ended December 31, 2022 and 2021, respectively. Included in the depreciation and amortization expense for the year ending December 31, 2022 and 2021 is $80,597 and $24,095 for amortization of intangible assets, respectively.

Property and equipment consist of the following as of: Schedule of Property and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_492_20221231_z7eQs0gFxJu" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20211231_z8tk4qJhpLph" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ToolingAndEquipmentMember_zu4tzAJoYXn1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Tooling and equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">586,597</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">427,044</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zmj6rJlBVZ74" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Computer equipment and software</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,621</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,056</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zzzsUOmNkeE3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Vehicles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,557</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,557</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zQDJaQbrSJR1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Leasehold improvements</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">65,748</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">68,560</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENz3HQ_zcbCTTqETVz7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">777,523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">629,217</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENz3HQ_zFOhHF3xXXl6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less: accumulated depreciation and amortization</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(432,977</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(359,152</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENz3HQ_zzp5jRW8UXva" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total property and equipment, net</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">339,546</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">270,065</td><td style="text-align: left"> </td></tr> </table>

586597

427044

40621

54056

79557

65748

68560

777523

629217

432977

359152

339546

270065

149120

56472

80597

24095

<p id="xdx_805_eus-gaap--OtherAssetsDisclosureTextBlock_zErT0Gjy1pE6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.3pt">Note 5. Other Assets Other assets at December 31, 2022 of $30,724 consisted of refundable deposits. Other assets at December 31, 2021 of $14,098 consisted of refundable deposits.

30724

14098

<p id="xdx_808_eus-gaap--ConcentrationRiskDisclosureTextBlock_zWXsnUdQv1L1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.3pt">Note 6. Customer Credit and Vendor Concentrations The Company sells to three entities owned by the brother of Robert M. Carmichael and three companies owned by Robert M. Carmichael as further discussed in note 7 - Related Parties Transactions. Combined sales to these six entities for the years ended December 31, 2022 and 2021, represented <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__srt--MajorCustomersAxis__custom--SixEntitiesMember_zbWGgISrWBxk" title="Concentration risk, percentage">11.4% and <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20210101__20211231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__srt--MajorCustomersAxis__custom--SixEntitiesMember_zM5MA2KzVNp5" title="Concentration risk, percentage">17.9%, respectively, of total net revenues. Brownie’s Southport Divers, Inc. represented concentration in outstanding accounts receivable of <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--SixEntitiesMember_zycwLtNhk408">10.1% of total outstanding accounts receivable as of December 31, 2022 and<span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20210101__20211231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--SixEntitiesMember_zs3t3ZOc4rj2"> 25.3% as of December 31, 2021. Brownie’s Global Logistics, LLC represented concentration in outstanding accounts receivable of less than <span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--SixEntitiesMember__srt--RangeAxis__srt--MaximumMember_zXFpIe5MvX6d"><span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20210101__20211231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--SixEntitiesMember__srt--RangeAxis__srt--MaximumMember_zC1ZqgRM7vzk">10% of total outstanding accounts receivable as of December 31, 2022 and 2021. Additionally, the Company has a non-related party customer, Amazon, that represented <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--AmazonMember_zWOBNYBTGEl8">12.0% of total outstanding accounts receivable as of December 31, 2022. Revenue from Amazon accounted for <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__srt--MajorCustomersAxis__custom--AmazonMember_zdysPf350FBe" title="Revenue, rate">12.0% of revenue for the twelve months ended December 31, 2022, but did not exceed <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20210101__20211231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__srt--MajorCustomersAxis__custom--AmazonMember__srt--RangeAxis__srt--MaximumMember_zbSUdYY2JM3j" title="Revenue, rate">10% of total revenue for the year ended December 31, 2021. The Company has two vendors that for the year ended December 31, 2022 supplied more than 10% each of the Company’s overall purchases. Tian Li He Technology supplied <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__srt--MajorCustomersAxis__custom--TianLiHeTechnologyMember_z82XYqNtNKRe" title="Overall purchase, rate">11.9% of overall purchases and L&W supplied <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__srt--MajorCustomersAxis__custom--LAndWMember_zlDN8DBzHK71" title="Overall purchase, rate">11.7% of overall purchases for the year ended December 31, 2022. There were no vendor concentrations beyond <span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20210101__20211231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__srt--MajorCustomersAxis__custom--NoVendorMember_z2aMWrLoKtW6" title="Total purchase">10% of total purchases for the year ended December 31, 2021.

0.114

0.179

0.101

0.253

0.10

0.120

0.10

0.119

0.117

0.10

<p id="xdx_801_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zF3Il7L9WPw2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.3pt">Note 7. Related Party Transactions We sell products to Brownie’s Southport Divers, Inc., Brownie’s Palm Beach Divers, and Brownie’s Yacht Toys, companies owned by the brother of Robert Carmichael. Combined net revenues from these entities for the years December 31, 2022 and 2021, totaled $<span id="xdx_904_eus-gaap--RevenueFromRelatedParties_pp0p0_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrowniesSouthportDiversIncBrowniesPalmBeachDiversandBrowniesYachtToysMember__srt--TitleOfIndividualAxis__custom--RobertCarmichaelMember_z1FzQotfRhy6" title="Net revenues from related parties">977,145 and $<span id="xdx_90B_eus-gaap--RevenueFromRelatedParties_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrowniesSouthportDiversIncBrowniesPalmBeachDiversandBrowniesYachtToysMember__srt--TitleOfIndividualAxis__custom--RobertCarmichaelMember_zn9jiMn2OFH7" title="Net revenues from related parties">1,116,085, respectively. Accounts receivable from Brownie’s SouthPort Diver’s, Inc., Brownie’s Palm Beach Divers, and Brownie’s Yacht Toys at December 31, 2022, were $<span id="xdx_903_eus-gaap--AccountsReceivableRelatedParties_iI_pp0p0_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrowniesSouthportDiversIncMember_zfGP7eYXeYI5" title="Accounts receivable from related parties">16,875, $<span id="xdx_901_eus-gaap--AccountsReceivableRelatedParties_iI_pp0p0_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrowniesPalmBeachDiversMember_z42qKqBzaKa4" title="Accounts receivable from related parties">6,773 and $<span id="xdx_90E_eus-gaap--AccountsReceivableRelatedParties_iI_pp0p0_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrowniesYachtToysMember_zEPWGuJByZfi" title="Accounts receivable from related parties">15,532, respectively. Accounts receivable from Brownie’s SouthPort Diver’s, Inc., Brownie’s Palm Beach Divers, and Brownie’s Yacht Toys at December 31, 2021, were $<span id="xdx_903_eus-gaap--AccountsReceivableRelatedParties_iI_pp0p0_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrowniesSouthportDiversIncMember_zKzzoH5sr9il" title="Accounts receivable from related parties">50,818, $<span id="xdx_907_eus-gaap--AccountsReceivableRelatedParties_iI_pp0p0_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrowniesPalmBeachDiversMember_zvkVULd0mEt4" title="Accounts receivable from related parties">7,195 and $<span id="xdx_90C_eus-gaap--AccountsReceivableRelatedParties_iI_pp0p0_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrowniesYachtToysMember_zlTRRWUXdtRh" title="Accounts receivable from related parties">17,779, respectively. We also sell products to Brownie’s Global Logistics, LLC (“BGL”) and 940 Associates, Inc. (“940 A”), entities wholly-owned by Robert Carmichael. Combined net revenues from these three entities for the years ended December 31, 2022 and 2021 were $<span id="xdx_901_eus-gaap--RevenueFromRelatedParties_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThreeEntitiesMember_zhLm1DfGbJxf" title="Net revenues from related parties">4,646 and $<span id="xdx_90E_eus-gaap--RevenueFromRelatedParties_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThreeEntitiesMember_zG4tzmbgSFAc" title="Net revenues from related parties">245, respectively. In addition, from time to time Mr. Carmichael purchases products from us for his personal use. Accounts receivable from BGL, 940 A and Mr. Carmichael totaled $<span id="xdx_902_eus-gaap--AccountsReceivableRelatedParties_iI_pp0p0_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertCarmichaelMember_zzWulejfYit8" title="Accounts receivable from related parties">2,408 at December 31,2022 and $<span id="xdx_90C_eus-gaap--AccountsReceivableRelatedParties_iI_pp0p0_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertCarmichaelMember_zF12I77He6C5" title="Accounts receivable from related parties">897 at December 31, 2021. We owed BGL $2,980 and $32,267 at December 31, 2022 and 2021, respectively, which represents purchase of inventory including batteries for Sea Lion (battery operated unit) and Honda engines for our regular gasoline powered units. As of December 31, 2022, the Company also had an amount due of $5,000 to Mr. Carmichael for an advance to BLU3,Inc. We are a party to an exclusive license agreement, dated February 22, 2005, with 940 A to license the trademark “Brownies Third Lung”, “Tankfill”, “Brownies Public Safety” and various other related trademarks as listed in the agreement. The agreement provides for a royalty to be paid equal to the greater of 2.5% on all sales of Trebor or $15,000 per quarter. Total royalty fees paid to 940 A in the years ended December 31, 2022 and 2021 totaled $61,308 and $75,161, respectively. The Company had accrued royalties of $2,845 and $7,735 for the years ended December 31, 2022 and 2021, respectively. On September 30, 2022, the Company issued a convertible demand <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertCarmichaelMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_z3ARBO5OvQaa" title="Interest rate">8% promissory note in the principal amount of $<span id="xdx_903_eus-gaap--ConvertibleDebt_iI_c20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertCarmichaelMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zZVDld8cwyKg" title="Convertible debt">66,793 to Robert Carmichael for funds to meet the working capital needs of LBI. There is no amortization schedule for the note, and interest is payable in shares of common stock of the Company at a conversion price equal to the 90 day value weighted average price (“VWAP”) of the Company’s stock prior to the quarterly interest payment date. The note holder may demand payment or convert the outstanding principal at a conversion rate of $.021 per share at any time. The conversion rate was calculated at a 35% discount to the 90 day VWAP of the Company’s stock as of the date of the note. The Company recorded $19,250 for the beneficial conversion feature. As this conversion rate is a fixed rate, the embedded conversion feature is not a derivative liability. Effective July 29, 2019 the Company agreed to pay the members of the Company’s Board of Directors, including Mr. Carmichael, a management director, an annual fee of $18,000 for serving on the Company’s Board of Directors for the year ending December 31, 2019. As of December 31, 2021, the Company had accrued $112,500 in Board of Directors’ fees. On August 21, 2020 the Company’s Board of Directors approved the continuation of the 2019 Board compensation policy for the year ending December 31, 2022. As of December 31, 2022, the Company accrued an additional $36,000 in Board of Directors’ fees for a total of $148,500 in accrued fees. On April 14, 2020 the Company entered into a Non-Qualified Stock Option Agreement with Mr. Carmichael. Under the terms of the option agreement, as additional compensation the Company granted Mr. Carmichael an option to purchase up to an aggregate of <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pp0p0_c20200413__20200414__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertCarmichaelMember_zuxbUMBEUr13" title="Number of options granted">125,000,000 shares of the Company’s common stock at an exercise price of $<span id="xdx_907_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20200414__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertCarmichaelMember_zuKk8yL10iv8">.045 per share. During the years ended December 31, 2022 and December 31, 2021 the Company expensed $<span id="xdx_906_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertCarmichaelMember_z1qeMPKEW1J2" title="Share based compensation expense">655,516 and $<span id="xdx_904_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20211231__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertCarmichaelMember_zM01Wceuik5g" title="Share based compensation expense">874,021 in relation to this option agreement, respectively. As of December 31, 2022, there were <span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertCarmichaelMember_zsgtD00madl" title="Number of shares vested">50,000,000 shares vested from this option. Also, on November 5, 2020 the Company entered into a Non-Qualified Option Agreement with Mr. Constable. Under the terms of this option agreement, as additional compensations, the Company granted an option (the “Bonus Option”) to purchase up to an aggregate of <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20201104__20201105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_z4wi7XS4J2X7">30,000,000 shares of the Company’s common stock at an exercise price of $<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20201105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_zYWszHEGNpWe">.0184 per share. During the years ended December 31, 2022 and December 31, 2021, the Company expensed $<span id="xdx_90C_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_zpsj61gC8ew1" title="Share based compensation expense">63,267 and $<span id="xdx_905_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20211231__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_zZkBsr8fjy01" title="Share based compensation expense">82,734, respectively. As of December 31, 2022, there were <span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_zXAm4eAr26d8" title="Number of shares, vested">5,000,000 shares vested from this option. On March 25, 2021, the Company issued 27,500,000 shares of common stock to Charles. Hyatt, a member of our Board of Directors in consideration of $275,000. On August 1, 2021 as part of the Blake Carmichael Agreement (see Note 15) the Company entered into a Non-Qualified Stock Option agreement with Blake Carmichael. Under the terms of the Blake Carmichael agreement, Blake Carmichael is entitled to (i) a five-year option to purchase <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20210801__20210802__us-gaap--TypeOfArrangementAxis__custom--BlakeCarmichaelAgreementMember_zlZ9vJGWe4i2">3,759,400 shares of the Company’s common stock at an exercise price of $<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20210801__20210802__us-gaap--TypeOfArrangementAxis__custom--BlakeCarmichaelAgreementMember_zn2DKZodjQm4">0.0399 (the “BC Compensation Options”), <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20210801__20210802__us-gaap--TypeOfArrangementAxis__custom--BlakeCarmichaelAgreementMember_zU5N62TkXxDh">33.3% of the shares subject to the Option vest upon the execution of the agreement, 33% at the first anniversary date and 33% upon the second anniversary date and (ii)(ii) a <span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210801__20210802__us-gaap--TypeOfArrangementAxis__custom--BlakeCarmichaelAgreementMember_zsk9NIlJuzha" title="Expected term">5-year option to purchase up to <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20210801__20210802__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--BlakeCarmichaelAgreementMember_zfIbhhr7LVnh" title="Shares vest annually">18,000,000 shares to vest annually on a contract year basis, based upon the achievement of certain financial metrics tied to revenue and EBITDA, which for the years ended December 31, 2022 and December 31, 2021 the Company expensed $49,692 and $21,810, respectively. On September 1, 2021, the Company issued Charles Hyatt, a member of the Company’s Board of Directors, 10,000,000 units, with each unit consisting of one share of common stock and a two-year warrant to purchase one share of common stock at an exercise price of $<span id="xdx_904_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210902__srt--TitleOfIndividualAxis__custom--MrCharlesFHyattMember_zJub1LvvTeN5" title="Class of Warrant or Right, Exercise Price of Warrants or Rights">0.025 per share in consideration of $250,000. On September 1, 2021, the Company issued Grace Hyatt, the adult child of Charles Hyatt, 600,000 units of the securities of the Company, with each unit consisting of one share of common stock and a two-year warrant to purchase one share of common stock at an exercisable at $<span id="xdx_901_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210902__srt--TitleOfIndividualAxis__custom--MsGraceKellyHyattMember_zpg7uP3UtF1g" title="Class of Warrant or Right, Exercise Price of Warrants or Rights">0.025 per share in consideration of $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pp0p0_c20210901__20210902__srt--TitleOfIndividualAxis__custom--MsGraceKellyHyattMember_zUwxL9EggKd4" title="Stock issued during period, value">15,000. On November 5, 2021 the Company entered into a Non-Qualified Stock Option agreement with Christopher Constable as part of his employment agreement as the Company’s Chief Executive Officer. Under the terms of the option agreement, the Company granted Mr. Constable a <span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dxL_c20211104__20211105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_zfiXuoHRDUeb" title="::XDX::P5Y">five-year option to purchase <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20211105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_zuXYcrN56vwk" title="Common stock shares purchase">2,403,846 shares of the Company’s common stock at an exercise price of $<span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20211105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_zn84l7SwmoXe" title="Exercise price of stock option">.0416, the “Compensation Options”. The Compensation Options were immediately vested. The fair value of the options on the date of the grant was $<span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20211104__20211105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_zEqV0SoOAmd" title="Fair value granted">98,976 using the Black-Scholes option pricing model with the following assumptions: (i) risk free interest rate of <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20211104__20211105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_zAX0sMoT3LT4" title="Interest rate">.53%, (ii) expected life of <span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20211104__20211105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_z43hQ5q09LNi" title="Expected life, minimum">2.5 years, (iii) dividend yield of <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPure_c20211104__20211105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_z93HlcTG1Mh9" title="Dividend yield">0%, and (iv) expected volatility of <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20211104__20211105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_zVX2QqKGCIvj" title="Expected volatility">324.5%. Stock option expense recognized during the year ended December 31, 2021 for this option was $<span id="xdx_900_eus-gaap--StockOptionPlanExpense_c20210101__20211231__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_z41C6kmbu593" title="Stock option expense">98,976. On February 2, 2022, the Company issued Charles Hyatt, a director, 10,000,000 shares upon the exercise of a warrant at $0.025 per share in consideration of $250,000. On February 2, 2022, the Company issued Grace Hyatt, the adult child of Charles Hyatt, a director, 600,000 shares upon the exercise of a warrant at $<span id="xdx_905_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20220202__srt--TitleOfIndividualAxis__custom--MsGraceKellyHyattMember_zl4KJcyMXbD8" title="Class of warrant or right, exercise price of warrants or rights">0.025 per share in consideration of $15,000 On November 5, 2022 the Company entered into a Non-Qualified Stock Option agreement with Christopher Constable as part of his employment agreement as the Company’s Chief Executive Officer. Under the terms of the option agreement, the Company granted Mr. Constable a <span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dxL_c20221104__20221105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_zhhte8bHiezi" title="Stock option term::XDX::P5Y">five-year option to purchase <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20221105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_z5IxaLnhL3zi" title="Common stock shares purchase">3,968,254 shares of the Company’s common stock at an exercise price of $<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20221105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_zgSLqWOJaFW6" title="Exercise price of options">.0252 the “Compensation Options”. The Compensation Options were immediately vested. The fair value of the options on the date of the grant was $<span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20221104__20221105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_zHtZBJQrDnQl" title="Fair value granted">95,969 using the Black-Scholes option pricing model with the following assumptions: (i) risk free interest rate of .<span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20221104__20221105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_zQmM79pYfF7h" title="Risk free interest rate">4.64%, (ii) expected life of <span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20221104__20221105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_z2aEL6FzGxWd" title="Expected life">2.5 years, (iii) dividend yield of <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPure_c20221104__20221105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_zoIQEVFHM2wc" title="Dividend yield">0% and (iv) expected volatility of <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20221104__20221105__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_zBVAbPZCIccd" title="Volatility rate">256%. Stock option expense recognized during the year ended December 31, 2022 for this option was $<span id="xdx_907_eus-gaap--StockOptionPlanExpense_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrConstableMember_zldRav90PIW7" title="Stock option expense">95,969. On December 13, 2022, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20221213__20221213__srt--TitleOfIndividualAxis__custom--MrCharlesFHyattMember_zOnvnC9veNV5" title="Stock issued during period, shares, new issues">5,714,285 units, each unit consists of one share of common stock and a two-year warrant to purchase one share of common stock at an exercise price of $<span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20221213__srt--TitleOfIndividualAxis__custom--MrCharlesFHyattMember_zqkNp1m2zVA3" title="Class of warrant or right, exercise price of warrants or rights">0.0175 per share to Charles Hyatt a director, in a private offering for proceeds of $100,000.

977145

1116085

16875

6773

15532

50818

7195

17779

4646

245

2408

897

2980 32267

5000

0.025 15000

61308

75161

2845

7735

0.08

66793

0.021

0.35

19250

18000

112500

36000

148500

125000000

0.045

655516

874021

50000000

30000000

0.0184

63267

82734

5000000

27500000

275000

3759400

0.0399

33.3% of the shares subject to the Option vest upon the execution of the agreement, 33% at the first anniversary date and 33% upon the second anniversary date

P5Y

18000000

49692

21810

10000000

0.025

250000

600000

0.025

15000

2403846

0.0416

98976

P2Y6M

3.245

98976

10000000

0.025

250000

600000

0.025

15000

3968254

0.0252

95969

0.0464

P2Y6M

2.56

95969

5714285

0.0175

100000

<p id="xdx_801_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_zsjRHX5P4sAc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 8. Accounts Payable and Accrued Liabilities <p id="xdx_89B_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zcfrCP8MMKWc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Accounts payable and accrued liabilities consists of the following as of: Schedule of Accounts Payable and Accrued Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_49B_20221231_zXQjaLBvg6ie" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td> </td><td> </td> <td colspan="2" id="xdx_490_20211231_zpUCN1KMORe6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--AccountsPayableTradeCurrent_iI_pp0p0_maAPAALz5Xb_zWKZQkkD2gt6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Accounts payable trade and other</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">504,393</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">516,957</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_pp0p0_maAPAALz5Xb_zzDW3Us5e0R1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued payroll and fringe benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">262,113</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">165,969</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ProductWarrantyAccrual_iI_pp0p0_maAPAALz5Xb_zgahXo9gum47" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Accrued warranty expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,651</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,680</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedPayrollTaxesCurrent_iI_pp0p0_maAPAALz5Xb_zLwAFx58WG98" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued payroll taxes and withholding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,106</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AccruedIncomeTaxes_iI_pp0p0_maAPAALz5Xb_zy0vEzFpZmc8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Accrued Sales Tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,299</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,339</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--InterestPayableCurrent_iI_pp0p0_maAPAALz5Xb_ziqdd1a9E9ba" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued interest</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,332</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_pp0p0_mtAPAALz5Xb_z31JCFzlYCzh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">829,456</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">744,383</td><td style="text-align: left"> </td></tr> </table> Balances due certain vendors are in arrears to varying degrees. The Company is handling all delinquent accounts on a case-by-case basis.

<p id="xdx_89B_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zcfrCP8MMKWc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Accounts payable and accrued liabilities consists of the following as of: Schedule of Accounts Payable and Accrued Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_49B_20221231_zXQjaLBvg6ie" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td> </td><td> </td> <td colspan="2" id="xdx_490_20211231_zpUCN1KMORe6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--AccountsPayableTradeCurrent_iI_pp0p0_maAPAALz5Xb_zWKZQkkD2gt6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Accounts payable trade and other</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">504,393</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">516,957</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_pp0p0_maAPAALz5Xb_zzDW3Us5e0R1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued payroll and fringe benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">262,113</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">165,969</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ProductWarrantyAccrual_iI_pp0p0_maAPAALz5Xb_zgahXo9gum47" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Accrued warranty expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,651</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,680</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedPayrollTaxesCurrent_iI_pp0p0_maAPAALz5Xb_zLwAFx58WG98" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued payroll taxes and withholding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,106</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AccruedIncomeTaxes_iI_pp0p0_maAPAALz5Xb_zy0vEzFpZmc8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Accrued Sales Tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,299</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,339</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--InterestPayableCurrent_iI_pp0p0_maAPAALz5Xb_ziqdd1a9E9ba" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued interest</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,332</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_pp0p0_mtAPAALz5Xb_z31JCFzlYCzh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">829,456</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">744,383</td><td style="text-align: left"> </td></tr> </table>

504393

516957

262113

165969

27651

13680

9106

35299

29339

9332

829456

744383

<p id="xdx_803_eus-gaap--OtherLiabilitiesDisclosureTextBlock_zgGN0qt6gTMi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.3pt">Note 9. Other Liabilities Other liabilities consist of the following as of: Schedule of Other Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_493_20221231_zgK3QRmUq9Od" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td> </td><td> </td> <td colspan="2" id="xdx_498_20211231_zD9ws5671Qb9" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--AccruedLiabilitiesCurrent_iI_pp0p0_maOLCzOnK_zRSOr8n6V9ql" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Accrued expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">63,943</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">66,424</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AccruedExchangeFeeRebateCurrent_iI_pp0p0_maOLCzOnK_zCHQKO0eVP74" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued recall reserve fee</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">160,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccruedProfessionalFeesCurrent_iI_pp0p0_maOLCzOnK_zn8CmiTbToVl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Accrued Board of Directors fees</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">148,500</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">121,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OtherLiabilitiesCurrent_iTI_pp0p0_mtOLCzOnK_zYy6XvSzMY39" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">372,943</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">187,924</td><td style="text-align: left"> </td></tr> </table> Further information regarding the recall reserve fee can be found in note 15.

Other liabilities consist of the following as of: Schedule of Other Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_493_20221231_zgK3QRmUq9Od" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td> </td><td> </td> <td colspan="2" id="xdx_498_20211231_zD9ws5671Qb9" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--AccruedLiabilitiesCurrent_iI_pp0p0_maOLCzOnK_zRSOr8n6V9ql" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Accrued expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">63,943</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">66,424</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AccruedExchangeFeeRebateCurrent_iI_pp0p0_maOLCzOnK_zCHQKO0eVP74" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued recall reserve fee</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">160,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccruedProfessionalFeesCurrent_iI_pp0p0_maOLCzOnK_zn8CmiTbToVl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Accrued Board of Directors fees</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">148,500</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">121,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OtherLiabilitiesCurrent_iTI_pp0p0_mtOLCzOnK_zYy6XvSzMY39" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">372,943</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">187,924</td><td style="text-align: left"> </td></tr> </table>

63943

66424

160500

148500

121500

372943

187924

Note 10. Convertible Promissory Notes and Loans Payable Convertible Promissory Notes Convertible Promissory Notes consist of the following at December 31, 2022: Schedule of Convertible Debentures <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">Origination Date</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Maturity Date</td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Interest Rate</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Origination Principal Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Original Discount Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Period End Principal Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Period End Discount Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Period End Balance, Net</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accrued Interest Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Reg.</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 9%; text-align: center">9/03/21</td><td style="width: 2%"> </td> <td style="width: 9%; text-align: center">9/03/24</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"> 8</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><span id="xdx_907_eus-gaap--DebtConversionOriginalDebtAmount1_pp0p0_c20220101__20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember_fKDQp_zvYYD0PiAxF1" title="Origination Principal Balance">346,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember_fKDQp_zefa5fUwHFp1" style="width: 6%; text-align: right" title="Original Discount Balance">(12,355</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><span id="xdx_90F_ecustom--DebtInstrumentConvertiblePeriodEndPrincipalBalance_iI_pp0p0_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember_fKDQp_zGrYApdB1Foj" title="Period End Principal Balance">346,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember_fKDQp_zcRB3okOnPZ8" style="width: 6%; text-align: right" title="Period End Discount Balance">(6,994</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">339,509</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"> -</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_F4F_zAtaU0759zS4" style="width: 6%; text-align: right">(4</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">9/03/21</td><td> </td> <td style="text-align: center">9/03/24</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_eus-gaap--DebtConversionOriginalDebtAmount1_pp0p0_c20220101__20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember_fKDUp_zeVc8Ld6Kvm8" title="Origination Principal Balance">3,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember_fKDUp_zeDSs9L0V6kd" style="text-align: right" title="Original Discount Balance">(125</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_ecustom--DebtInstrumentConvertiblePeriodEndPrincipalBalance_iI_pp0p0_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember_fKDUp_zQ7YUjTjDQti" title="Period End Principal Balance">3,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember_fKDUp_zx8xXI7V45Bh" style="text-align: right" title="Period End Discount Balance">(66</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,434</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_F40_zzUWkX3RWFHl" style="text-align: right">(5</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">9/30/22</td><td> </td> <td style="text-align: center"><span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDateDescription_c20220101__20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDYp_zfLfmViFArI9" title="Debt maturity date, description">Demand</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_905_eus-gaap--DebtConversionOriginalDebtAmount1_pp0p0_c20220101__20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDYp_zPj6OgXk8XGb" title="Origination Principal Balance">66,793</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDYp_zm4mtKH4pOTa" style="text-align: right" title="Original Discount Balance">(19,250</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90C_ecustom--DebtInstrumentConvertiblePeriodEndPrincipalBalance_iI_pp0p0_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDYp_zTEQQe3tjzj9" title="Period End Principal Balance">68,397</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDYp_zrpFaLRhfwEl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Period End Discount Balance">(19,250</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">49,147</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_900_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pp0p0_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDYp_zoE04QPJaJlc" title="Accrued Interest Balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_F44_z4JOgsIEUa9j" style="text-align: right">(6</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">418,397</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20221231_zka4k3VfLWAb" style="border-bottom: Black 2.5pt double; text-align: right" title="Period End Discount Balance">(26,310</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">392,090</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> Convertible debentures consist of the following at December 31, 2021: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">Origination Date</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Maturity Date</td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Interest Rate</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Origination Principal Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Original Discount Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Period End Principal Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Period End Discount Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Period End Balance, Net</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accrued Interest Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Reg.</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 9%; text-align: center">8/31/11</td><td style="width: 2%"> </td> <td style="width: 9%; text-align: center">8/31/13</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"> 5</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_90A_eus-gaap--DebtConversionOriginalDebtAmount1_pp0p0_c20210101__20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember_fKDEp_zlieOvYOx9Ob" title="Origination Principal Balance">10,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember_fKDEp_zhm2njHjQlVe" style="width: 6%; text-align: right" title="Original Discount Balance">(4,286</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><span id="xdx_908_ecustom--DebtInstrumentConvertiblePeriodEndPrincipalBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember_fKDEp_zyoZfXgpCyd4" title="Period End Principal Balance">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember_fKDEp_zgfGlAi88f24" style="width: 6%; text-align: right" title="Period End Discount Balance">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_F4A_zkHkTcbO3TId" style="width: 6%; text-align: right">(1</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">12/01/17</td><td> </td> <td style="text-align: center">12/31/21</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--DebtConversionOriginalDebtAmount1_pp0p0_c20210101__20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember_fKDIp_zRDw3GJ8RWUi" title="Origination Principal Balance">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember_fKDIp_zcgrYi4wqBRg" style="text-align: right" title="Original Discount Balance">(12,500</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_ecustom--DebtInstrumentConvertiblePeriodEndPrincipalBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember_fKDIp_zxXa8yZWCSAc" title="Period End Principal Balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember_fKDIp_zJLsitXL6kU9" style="text-align: right" title="Period End Discount Balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_F44_zOEhdJq3szxc" style="text-align: right">(2</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">12/05/17</td><td> </td> <td style="text-align: center">12/31/21</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--DebtConversionOriginalDebtAmount1_pp0p0_c20210101__20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDMp_zPUCmYtpI045" title="Origination Principal Balance">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDMp_zN2Xcrzi2yK7" style="text-align: right" title="Original Discount Balance">(12,500</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDMp_zTZ2zEurBYLf" style="text-align: right" title="Period End Discount Balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_F42_zKM6iwxx9cQ2" style="text-align: right">(3</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">9/03/21</td><td> </td> <td style="text-align: center">9/03/24</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--DebtConversionOriginalDebtAmount1_pp0p0_c20210101__20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember_fKDQp_z8McxGLlSdh8" title="Origination Principal Balance">346,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember_fKDQp_z5xR69TXAri4" style="text-align: right" title="Original Discount Balance">(12,355</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_ecustom--DebtInstrumentConvertiblePeriodEndPrincipalBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember_fKDQp_zgKrBn1OSu7l" title="Period End Principal Balance">346,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember_fKDQp_zf54Kx9zhV8h" style="text-align: right" title="Period End Discount Balance">(10,639</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">335,861</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,240</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_F4D_zoLsZj8htDRb" style="text-align: right">(4</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">9/03/21</td><td> </td> <td style="text-align: center">9/03/24</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--DebtConversionOriginalDebtAmount1_pp0p0_c20210101__20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember_fKDUp_zP2B84rq7jd1" title="Origination Principal Balance">3,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember_fKDUp_zSYx0dhyAWnl" style="text-align: right" title="Original Discount Balance">(125</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_902_ecustom--DebtInstrumentConvertiblePeriodEndPrincipalBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember_fKDUp_zBuzHCBh1Rmf" title="Period End Principal Balance">3,500</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember_fKDUp_zk4EX01gfQki" style="border-bottom: Black 1.5pt solid; text-align: right" title="Period End Discount Balance">(107</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,393</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">92</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_F47_zRmFvsquKFI4" style="text-align: right">(5</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">350,000</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20211231_zsD7iPenIqAe" style="border-bottom: Black 2.5pt double; text-align: right" title="Period End Discount Balance">(10,746</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">339,254</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,332</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company borrowed $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--ConvertibleDebt_iI_pp0p0_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember__us-gaap--DebtInstrumentAxis__custom--HobokenConvertibleNoteMember_zoeIrYPjixB5">10,000 in exchange for a convertible note (the “Hoboken Convertible Note”). The holder at its option may convert all or part of the note plus accrued interest into common stock at a price of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember__us-gaap--DebtInstrumentAxis__custom--HobokenConvertibleNoteMember_zoTOURxuoUzh" title="Discount price percentage">30% discount as determined from the average four highest closing bid prices over the preceding five trading days. The Company valued the beneficial conversion feature of the convertible debenture at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--DebtInstrumentConvertibleBeneficialConversionFeature_pp0p0_c20220101__20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember__us-gaap--DebtInstrumentAxis__custom--HobokenConvertibleNoteMember_zCZPXNOSPsY2">4,286, which was accreted to interest expense over the period of the note. On February 22, 2021, this note and accrued interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pp0p0_c20210222__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember__us-gaap--DebtInstrumentAxis__custom--HobokenConvertibleNoteMember_z0uZrfIX4lK1">4,777 were converted by the holder into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20210221__20210222__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember__us-gaap--DebtInstrumentAxis__custom--HobokenConvertibleNoteMember_zSCr887kao58">422,209 shares of common stock in accordance with the terms of the note.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On December 1, 2017, the Company issued a $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20171201__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zIuQhhsMyP5l">50,000 principal amount <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20171201__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zPyu5xaQKvoj">6% secured convertible promissory note, initially due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20171130__20171201__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zOu0g3fPX5Zb">December 1, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, is guaranteed by the Company’s wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Mr. Carmichael.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The conversion price under the note initially ranged from $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20171201__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember__us-gaap--VestingAxis__custom--FirstYearMember_zhuO08ylTYVe" title="Debt conversion price per share">0.02 per share if converted in the first year to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20171201__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember__us-gaap--VestingAxis__custom--FifthYearMember_zzBV2BujBSBg" title="Debt conversion price per share">0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_ecustom--MaximumConversionOfCommonStockPercentage_dp_uPure_c20171130__20171201__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zhziflYr7SD8" title="Maximum conversion of common stock, percentage">9.99% of the outstanding common stock of the Company at any one time. In 2019, the maturity date of the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20171201__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zFn78tWRrpxe" title="Debt conversion price per share">0.01 per share. The Company recorded a loss on extinguishment of debt of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--GainsLossesOnExtinguishmentOfDebt_pp0p0_c20171130__20171201__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zOKElm6eJqe6" title="Loss on extinguishment of debt">32,000 upon the modification of conversion price. On June 10, 2021, this note and accrued interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pp0p0_c20210610__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zSvfHQZzya8e" title="Accrued interest">10,554 were converted by the holder into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20210609__20210610__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zUDPKDfmMhvb" title="Converted common stock">6,055,358 shares of common stock in accordance with the terms of the note.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On December 5, 2017, the Company issued a $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20171205__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zLUQs3PalCj7">50,000 principal amount <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20171205__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zGpHhOChHqKd">6% secured convertible promissory note, initially due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20171204__20171205__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zCEZBPr7Ymv4">December 4, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, is guaranteed by the Company’s wholly owned subsidiaries, Trebor and BHP and the personal guarantee of Mr. Carmichael.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The conversion price under the note initially ranged from $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20171205__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember__us-gaap--VestingAxis__custom--FirstYearMember_zfOp9tvuwbYd" title="Debt conversion price">0.02 per share if converted in the first year to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20171205__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember__us-gaap--VestingAxis__custom--FifthYearMember_zRuY4uWovNph" title="Debt conversion price per share">0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_ecustom--MaximumConversionOfCommonStockPercentage_pid_dp_uPure_c20171204__20171205__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_znzWuxo5kHD9" title="Maximum conversion of common stock, percentage">9.99% of the outstanding common stock of the Company at any one time. In 2019, the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20171205__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zA7cBRIZ3ade" title="Debt conversion price per share">0.01 per share. The Company recorded a loss on extinguishment of debt of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--GainsLossesOnExtinguishmentOfDebt_pp0p0_c20171204__20171205__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_znw9KanhnHOi" title="Loss on extinguishment of debt">99,000 upon the modification of conversion price. The maturity date was further extended to December 31, 2021. On August 18, 2021, this note and accrued interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pp0p0_c20210818__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zEH3ogQWB80b" title="Accrued interest">11,145 were converted by the holder into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20210817__20210818__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zvAk921y66F5" title="Converted common stock">6,114,516 shares of common stock in accordance with the terms of the note.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(4)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On September 3, 2021, the Company issued a $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--ConvertibleDebt_iI_pp0p0_c20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_zugZY13GdaHk">346,500 note payable to Summit Holding V, LLC as part of the acquisition of SSI. The note carries <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_c20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_z0DlGWK7rTDe">8% unsecured convertible promissory note, due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_pp0p0_dd_c20210901__20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_z0ozePotaiUd" title="Maturity date">September 3, 2024. Payments on the note are to be equivalent to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_ecustom--DebtInstrumentPaymentRatePercentage_iI_pid_dp_c20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_zUagLMtrUMrb" title="Debt instrument payment rate percentage">50% of the adjusted net profit of Submersible Systems, Inc., payable calendar quarterly commencing on December 31, 2021. Interest is payable in company stock at the conversion price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pip0_c20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_zaQ3MRNpkHF2">0.051272 and shall be paid quarterly. The note holder may convert any outstanding principal and unpaid interest at a conversion rate of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_z9qfX88nwgb3">0.051272 at any time up to the maturity date of the note. The Company recorded $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--DebtInstrumentConvertibleBeneficialConversionFeature_c20210901__20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_zgtEm31foK6f" title="Beneficial conversion feature">12,355 for the beneficial conversion feature.</td></tr> </table> <p id="xdx_89A_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_hus-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_zp6KyF6Xkz14" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"> Schedule of Future Amortization of Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" id="xdx_498_20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_z7V8s6VY0Kq6" style="border-bottom: Black 1.5pt solid; text-align: center">Payment Amortization</td><td> </td></tr> <tr id="xdx_402_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_maLTDz6A7_zkbJd6yorU6l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2023</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_maLTDz6A7_zZOH2PPQjRb7" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">346,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebt_iTI_mtLTDz6A7_zTEnJ0vmFzp6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Note Payments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">346,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ConvertibleDebtCurrent_iI_z5PVExx8iBjc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current portion of note payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ConvertibleDebtNoncurrent_iI_z3WJYbyjrlw4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-Current Portion of Notes Payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">346,500</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">(5)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On September 3, 2021, the Company issued a three-year <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_c20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember__dei--LegalEntityAxis__custom--TierraVistaPartnersLLCMember_zsZZN9Ei2k58">8% unsecured convertible promissory note for $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--ConvertibleDebt_iI_pdp0_c20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember__dei--LegalEntityAxis__custom--TierraVistaPartnersLLCMember_zbVr0FujLgwg">3,500 to Tierra Vista Partners, LLC as part of the acquisition of SSI. Payments on the note are to be equivalent to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_ecustom--DebtInstrumentPaymentRatePercentage_iI_pip0_dp_c20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember__dei--LegalEntityAxis__custom--TierraVistaPartnersLLCMember_zCahWrqpBGij" title="Debt instrument payment rate percentage">50% of the adjusted net profit of SSI, payable calendar quarterly commencing on December 31, 2021. Interest is payable quarterly in common stock of the Company at the conversion price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pip0_c20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember__dei--LegalEntityAxis__custom--TierraVistaPartnersLLCMember_zeXpMkYvr5rb">0.051272 per share. The note holder may convert any outstanding principal and unpaid interest at a conversion rate of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pip0_c20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember__dei--LegalEntityAxis__custom--TierraVistaPartnersLLCMember_zBO2GYkvKQpc">0.051272 at any time up to the maturity date of the note. The Company recorded $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--DebtInstrumentConvertibleBeneficialConversionFeature_c20210901__20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember__dei--LegalEntityAxis__custom--TierraVistaPartnersLLCMember_zh7ACGBv4jrc">125 for the beneficial conversion feature.</td></tr> </table> <p id="xdx_893_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_hus-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember__dei--LegalEntityAxis__custom--TierraVistaPartnersLLCMember_zij83AR1XYG5" style="margin: 0pt 0"> Schedule of Future Amortization of Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left; font-size: 12pt"> </td><td> </td> <td colspan="2" id="xdx_49B_20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember__dei--LegalEntityAxis__custom--TierraVistaPartnersLLCMember_zqjklHWcIfrh" style="border-bottom: Black 1.5pt solid; text-align: center">Payment Amortization</td><td> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_maLTDzdz8_zIIbGRHDI475" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2023</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_maLTDzdz8_zB3pjVzECLi3" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">3,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LongTermDebt_iTI_mtLTDzdz8_zirM9FAltZPb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Note Payments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ConvertibleDebtCurrent_iI_zq8dNtLbyyYj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current portion of note payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ConvertibleDebtNoncurrent_iI_zn7M96q9wdT4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-Current Portion of Notes Payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,500</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">(6)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On September 30, 2022, the Company issued a convertible demand <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220930__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertCarmichaelMember_zXU4ekXe1kA5" title="Interest rate">8% promissory note in the principal amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--ConvertibleDebt_iI_c20220930__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertCarmichaelMember_ztjdpaG5sUu6" title="Convertible debt">66,793 to Robert Carmichael for funds to meet the working capital needs of LBI. There is no amortization schedule for the note, and interest is payable in shares of common stock of the Company at a conversion price equal to the 90 day VWAP of the Company’s stock prior to the quarterly interest payment date. This note is classified as a current liability as the note holder may demand payment or convert the outstanding principal at a conversion rate of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20220930__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertCarmichaelMember_zgaDaCYvr4d" title="Debt conversion price per share">0.021 per share at any time. The Company recorded $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--DebtInstrumentConvertibleBeneficialConversionFeature_c20220929__20220930__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertCarmichaelMember_zOThnjH1B5Xk" title="Debt beneficial conversion feature">19,250 for the beneficial conversion feature.</td></tr> </table> Loans Payable <p id="xdx_898_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zcLyGL6sUDtf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> Schedule of Future Amortization of Loans Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_494_20190930__dei--LegalEntityAxis__custom--MarlinCapitalSolutionsMember_zUSNNzgqVvMc" style="border-bottom: Black 1.5pt solid; text-align: center">Marlin Capital BLU3 (1)</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20200821__dei--LegalEntityAxis__custom--MercedesBenzMember_z2jfudKVdAub" style="border-bottom: Black 1.5pt solid; text-align: center">Mercedes BMG (2)</td><td> </td><td> </td> <td colspan="2" id="xdx_494_20210519__dei--LegalEntityAxis__custom--NavitasCreditCorpMember_zb6eLasMkN8b" style="border-bottom: Black 1.5pt solid; text-align: center">Navitas 1 BLU3 (3)</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20210519__dei--LegalEntityAxis__custom--PaycheckProtectionProgramMember_zhYAgt5WTc59" style="border-bottom: Black 1.5pt solid; text-align: center">PPP Loan BMG (4)</td><td> </td><td> </td> <td colspan="2" id="xdx_491_20200512__us-gaap--DebtInstrumentAxis__custom--SubmersibleSBALoanMember__us-gaap--PlanNameAxis__custom--PaycheckProtectionProgramMember_z5UB6WylmxUh" style="border-bottom: Black 1.5pt solid; text-align: center">PPP loan SSI (5)</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20220629__dei--LegalEntityAxis__custom--SSIMember_ziCaKILnYmH2" style="border-bottom: Black 1.5pt solid; text-align: center">NFS SSI (6)</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20221212__dei--LegalEntityAxis__custom--NavitasCreditCorpMember_zPTPCZ8rI05b" style="border-bottom: Black 1.5pt solid; text-align: center">Navitas 2 BLU3 (7)</td><td> </td><td> </td> <td colspan="2" id="xdx_497_20221231_zQU63j7JLAKa" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td> </td></tr> <tr id="xdx_40D_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_zfStpVEZ2SU7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: right">2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"> -</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">11,168</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">14,270</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"> -</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"> -</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">22,197</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">18,851</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">66,486</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_zvrh1CQyfPR6" style="vertical-align: bottom; background-color: White"> <td style="text-align: right">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,168</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,629</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,279</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,228</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,304</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_zTg1EoOyjInb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,024</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,328</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,611</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,649</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pp0p0_zh3HRBimXzgd" style="vertical-align: bottom; background-color: White"> <td style="text-align: right">2026</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,007</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,007</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebt_iI_pp0p0_zUmRJU4C33Ll" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">Total Loan Payments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">31,023</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">54,930</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">60,804</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">63,689</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">210,446</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LoansPayableCurrent_iNI_pp0p0_di_zdT1IaBtVIGf" style="vertical-align: bottom; background-color: White"> <td style="text-align: right">Current Portion of Loan Payable</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(11,168</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(14,270</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(22,197</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(18,851</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(66,486</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--LongTermLoansPayable_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">Non-Current Portion of Loan Payable</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">19,855</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">40,660</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">38,607</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">44,838</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">143,960</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; white-space: nowrap; width: 0.5in; text-align: center">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify">On September 30, 2019, BLU3 financed the purchase of certain plastic molding equipment through Marlin Capital Solutions (“Marlin Capital”). The loan amount at inception was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_c20190930__dei--LegalEntityAxis__custom--MarlinCapitalSolutionsMember__us-gaap--DebtInstrumentAxis__custom--MarlinNoteMember_zAEKvtj9xwCe" title="Debt instrument, face amount">96,725. The Company entered into an Equipment Finance Agreement with Marlin Capital pursuant to which it agreed to make <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--DebtInstrumentTerm_dtM_c20190929__20190930__dei--LegalEntityAxis__custom--MarlinCapitalSolutionsMember__us-gaap--DebtInstrumentAxis__custom--MarlinNoteMember_zQAEBRfC5AE6" title="Debt Instrument, Term">36 equal monthly installments of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_eus-gaap--DebtInstrumentPeriodicPayment_pp2d_c20190929__20190930__dei--LegalEntityAxis__custom--MarlinCapitalSolutionsMember__us-gaap--DebtInstrumentAxis__custom--MarlinNoteMember_z5M10e7CmgJb" title="Debt instrument, periodic payment">3,143.80. The Equipment Finance Agreement contains customary events of default. The loan balance was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--LoansPayable_iI_c20221231__dei--LegalEntityAxis__custom--MarlinCapitalSolutionsMember__us-gaap--DebtInstrumentAxis__custom--MarlinNoteMember_zMrXOYj1Y4B" title="Loan balance">0 as of December 31, 2022 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--LoansPayable_iI_c20211231__dei--LegalEntityAxis__custom--MarlinCapitalSolutionsMember__us-gaap--DebtInstrumentAxis__custom--MarlinNoteMember_zyTrMVJ6LB77" title="Loan balance">25,079 as of December 31, 2021.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; white-space: nowrap; text-align: center">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify">On August 21, 2020, the Company executed an installment sales contract with Mercedes Benz Coconut Creek for the purchase of a 2019 Mercedes Benz Sprinter delivery van. The installment agreement is for $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20200821__dei--LegalEntityAxis__custom--MercedesBenzMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_z9Zl9n9JFRYb">55,841 with a zero interest rate payable over <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--DebtInstrumentTerm_dtM_c20200820__20200821__dei--LegalEntityAxis__custom--MercedesBenzMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_zguk9RAkMW86">60 months with a monthly payment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20200820__20200821__dei--LegalEntityAxis__custom--MercedesBenzMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_zmvE09roc7N9">931 and is personally guaranteed by Mr. Carmichael. The loan balance as of December 31, 2022 was <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--LoansPayable_iI_pp0p0_c20221231__dei--LegalEntityAxis__custom--MercedesBenzMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_zXxCTE8kkIu">$31,023 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--LoansPayable_iI_pp0p0_c20211231__dei--LegalEntityAxis__custom--MercedesBenzMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_zNIkl3gzgc75">$43,122 as of December 31, 2021.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; white-space: nowrap; text-align: center">(3)</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify">On May 19, 2021, subsidiary BLU3, executed an equipment finance agreement to finance the purchase of certain plastic molding equipment through Navitas Credit Corp. (“Navitas”). The amount financed is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210519__dei--LegalEntityAxis__custom--NavitasCreditCorpMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_zuPChwUVOeT6">75,764 payable over <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eus-gaap--DebtInstrumentTerm_dtM_c20210518__20210519__dei--LegalEntityAxis__custom--NavitasCreditCorpMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_zdaeWIA31Q2l">60 equal monthly installments of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20210518__20210519__dei--LegalEntityAxis__custom--NavitasCreditCorpMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_z4T1m3mFuBj5">1,611 (the “Navitas 1”). The equipment finance agreement contains customary events of default. The loan balance as of December 31, 2022 was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eus-gaap--LoansPayable_iI_pp0p0_c20221231__dei--LegalEntityAxis__custom--NavitasCreditCorpMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_zC8dEzHzjoja">54,930 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--LoansPayable_iI_pp0p0_c20211231__dei--LegalEntityAxis__custom--NavitasCreditCorpMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_zLVxCYB423ag">70,157 as of December 31, 2021.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; white-space: nowrap; width: 0.5in; text-align: center">(4)</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">On May 12, 2020, we received an unsecured loan from South Atlantic Bank in the principal amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfUnsecuredDebt_pp0p0_c20200501__20200512__us-gaap--DebtInstrumentAxis__custom--SBALoanMember__us-gaap--PlanNameAxis__custom--PaycheckProtectionProgramMember_zitTxsBlG5cb" title="Proceeds from unsecured debt">159,600 (the “SBA Loan”), under the Paycheck Protection Program (“PPP”), which was established under the recently enacted Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) administered by the U.S. Small Business Administration. The intent and purpose of the PPP is to support companies, during the COVID-19 pandemic, by providing funds for certain specified business expenses, with a focus on payroll. As a qualifying business as defined by the SBA, we used the proceeds from this loan to primarily help maintain our payroll and cover our rent and utilities as we navigated our business through the lockdowns associated with the COVID-19 pandemic until our return to normal operations earlier in 2020. The term of the note is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--DebtInstrumentTerm_dc_c20200501__20200512__us-gaap--DebtInstrumentAxis__custom--SBALoanMember__us-gaap--PlanNameAxis__custom--PaycheckProtectionProgramMember_zHupIi59nBcd" title="Debt instrument term">two years, though it may be payable sooner in connection with an event of default under the note. The SBA Loan carries a fixed interest rate of one percent per year, and a monthly payment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20200501__20200512__us-gaap--DebtInstrumentAxis__custom--SBALoanMember__us-gaap--PlanNameAxis__custom--PaycheckProtectionProgramMember_zwNkK3wB5nj5">8,983, with the first payment due seven months from the date of initial cash receipt. Under the CARES Act and the PPP, certain amounts of loans made under the PPP may be forgiven if the recipients use the loan proceeds for eligible purposes, including payroll costs and certain rent or utility costs, and meet other requirements regarding, among other things, the maintenance of employment and compensation levels. We used the SBA Loan for qualifying expenses and have applied for forgiveness of the SBA Loan in accordance with the terms of the CARES Act. On April 28, 2021, the Company was notified by South Atlantic Bank that the SBA Loan was forgiven in full under the terms of the CARES Act. The company recorded the forgiveness as a gain on the forgiveness of the PPP loan of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_ecustom--GainOnForgivenessOfLoan_pp0p0_c20200501__20200512__us-gaap--DebtInstrumentAxis__custom--SBALoanMember__us-gaap--PlanNameAxis__custom--PaycheckProtectionProgramMember_zge12o9jzCNl" title="Gain on forgiveness of loan">159,600 on our consolidated income statement. The note balance as of December 31, 2022 and December 31, 2021 was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--LoansPayable_iI_pp0p0_c20221231__us-gaap--DebtInstrumentAxis__custom--SBALoanMember__us-gaap--PlanNameAxis__custom--PaycheckProtectionProgramMember_zLkkL1Nl84F3">0.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; white-space: nowrap; text-align: center">(5)</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">On May 12, 2020, SSI received an unsecured loan from City National Bank in the principal amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfUnsecuredDebt_c20200501__20200512__us-gaap--DebtInstrumentAxis__custom--SubmersibleSBALoanMember_z40dE1fNeqF1" title="Proceeds from unsecured debt">116,160 (the “Submersible SBA Loan”), under the CARES Act. The term of the note is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--DebtInstrumentTerm_dc_c20200501__20200512__us-gaap--DebtInstrumentAxis__custom--SubmersibleSBALoanMember_zn4IfHQkc61b">two years, but may become due and payable upon an event of default under the note. The Submersible SBA Loan carries a fixed interest rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--DebtInstrumentInterestRateTerms_c20200501__20200512__us-gaap--DebtInstrumentAxis__custom--SubmersibleSBALoanMember_zi4otlhhPdU" title="Debt instrument interest rate, term">1% per year, and a monthly payment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--RepaymentsOfNotesPayable_c20200501__20200512__us-gaap--DebtInstrumentAxis__custom--SubmersibleSBALoanMember_zt9Bz5n8MNKb" title="Monthly payment">6,925, with the first payment due seven months from the date of initial cash receipt. As part of the forgiveness application and directly related to the acquisition of SSI by the Company, SSI was required to place $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--EscrowDeposit_iI_c20200512__us-gaap--DebtInstrumentAxis__custom--SubmersibleSBALoanMember_zWqdezJs3gog" title="Forgiveness value">121,953 in an escrow account until forgiveness is determined and City National Bank has been paid in full by the SBA. On October 15, 2021, the Company was notified by City National Bank that the Submersible SBA Loan was forgiven in full under the terms of the CARES Act. The restricted cash in escrow was released in full by the bank as a result of this forgiveness on November 8, 2021. The note balance as of December 31, 2022 and December 31, 2021 was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--NotesPayable_iI_c20221231__us-gaap--DebtInstrumentAxis__custom--SubmersibleSBALoanMember_zZgSzPum3bib"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--NotesPayable_iI_c20211231__us-gaap--DebtInstrumentAxis__custom--SubmersibleSBALoanMember_zn9W10WK1fD5">0.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; white-space: nowrap; text-align: center">(6)</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify">On June 29, 2022, SSI executed an equipment financing agreement with NFS Leasing (“NFS Leasing”) to secure replacement production molds. The total purchase price of the molds was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--ContractualObligation_iI_c20220815__dei--LegalEntityAxis__custom--SSIMember_zxWj7kTSvzJk" title="Purchase price">84,500 of which $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--ProceedsFromRelatedPartyDebt_c20220814__20220815__dei--LegalEntityAxis__custom--SSIMember_z1COazT5egW" title="Proceeds from related party">63,375 was financed by NFS Leasing on August 15, 2022. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--LesseeOperatingLeaseDescription_c20220628__20220629__dei--LegalEntityAxis__custom--SSIMember_ze5ZQCBRGXaj" title="Operating lease, description">The financing agreement has a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--LesseeFinanceLeaseTermOfContract1_iI_dtM_c20220801__dei--LegalEntityAxis__custom--SSIMember_zwJ7DvXKqxNk" title="Lessee, finance lease, term of contract">33 month term beginning in August 2022 with a monthly payment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--ShortTermLeasePayments_c20220628__20220629__dei--LegalEntityAxis__custom--SSIMember_zhr14OPJsdl3" title="Short-term lease payments">2,571. The financing agreement contains customary events of default, is guaranteed by the Company and NFS Leasing has a lien on all of the assets of SSI. The loan balance as of December 31, 2022 and December 31, 2021 was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--NotesPayable_iI_c20221231__dei--LegalEntityAxis__custom--SSIMember_zq3NVgk9pMV2" title="Notes payable">60,804 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_eus-gaap--NotesPayable_iI_c20211231__dei--LegalEntityAxis__custom--SSIMember_zqvzu25DqQoa">0, respectively.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; white-space: nowrap; text-align: center">(7)</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify">On December 12, 2022, BLU3 executed an equipment finance agreement to finance the purchase of certain plastic molding equipment through Navitas Credit Corp. (“Navitas”). The amount financed is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20221212__dei--LegalEntityAxis__custom--NavitasCreditCorpMember_zZ2APQX4Xnyc" title="Debt instrument face amount">63,689 payable over <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--DebtInstrumentTerm_dtM_c20221210__20221212__dei--LegalEntityAxis__custom--NavitasCreditCorpMember_z0DosIQyUFD6" title="Debt instrument term">36 equal monthly installments of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--DebtInstrumentPeriodicPayment_c20221210__20221212__dei--LegalEntityAxis__custom--NavitasCreditCorpMember_zVmKWkzqq5Cl" title="Debt instrument monthly installment">2,083 (“Navitas 2”). The equipment finance agreement contains customary events of default. The loan balance as of December 31, 2022 was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--LoansPayable_iI_c20221231__dei--LegalEntityAxis__custom--NavitasCreditCorpMember_zxJxzpPbIiYe" title="Notes payable">63,689 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--LoansPayable_iI_c20211231__dei--LegalEntityAxis__custom--NavitasCreditCorpMember_z9LEp0r4uHBf" title="Notes payable">0 as of December 31, 2021.</td></tr> </table>

Convertible Promissory Notes consist of the following at December 31, 2022: Schedule of Convertible Debentures <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">Origination Date</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Maturity Date</td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Interest Rate</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Origination Principal Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Original Discount Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Period End Principal Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Period End Discount Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Period End Balance, Net</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accrued Interest Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Reg.</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 9%; text-align: center">9/03/21</td><td style="width: 2%"> </td> <td style="width: 9%; text-align: center">9/03/24</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"> 8</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><span id="xdx_907_eus-gaap--DebtConversionOriginalDebtAmount1_pp0p0_c20220101__20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember_fKDQp_zvYYD0PiAxF1" title="Origination Principal Balance">346,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember_fKDQp_zefa5fUwHFp1" style="width: 6%; text-align: right" title="Original Discount Balance">(12,355</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><span id="xdx_90F_ecustom--DebtInstrumentConvertiblePeriodEndPrincipalBalance_iI_pp0p0_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember_fKDQp_zGrYApdB1Foj" title="Period End Principal Balance">346,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember_fKDQp_zcRB3okOnPZ8" style="width: 6%; text-align: right" title="Period End Discount Balance">(6,994</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">339,509</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"> -</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_F4F_zAtaU0759zS4" style="width: 6%; text-align: right">(4</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">9/03/21</td><td> </td> <td style="text-align: center">9/03/24</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_eus-gaap--DebtConversionOriginalDebtAmount1_pp0p0_c20220101__20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember_fKDUp_zeVc8Ld6Kvm8" title="Origination Principal Balance">3,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember_fKDUp_zeDSs9L0V6kd" style="text-align: right" title="Original Discount Balance">(125</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_ecustom--DebtInstrumentConvertiblePeriodEndPrincipalBalance_iI_pp0p0_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember_fKDUp_zQ7YUjTjDQti" title="Period End Principal Balance">3,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember_fKDUp_zx8xXI7V45Bh" style="text-align: right" title="Period End Discount Balance">(66</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,434</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_F40_zzUWkX3RWFHl" style="text-align: right">(5</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">9/30/22</td><td> </td> <td style="text-align: center"><span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDateDescription_c20220101__20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDYp_zfLfmViFArI9" title="Debt maturity date, description">Demand</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_905_eus-gaap--DebtConversionOriginalDebtAmount1_pp0p0_c20220101__20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDYp_zPj6OgXk8XGb" title="Origination Principal Balance">66,793</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDYp_zm4mtKH4pOTa" style="text-align: right" title="Original Discount Balance">(19,250</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90C_ecustom--DebtInstrumentConvertiblePeriodEndPrincipalBalance_iI_pp0p0_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDYp_zTEQQe3tjzj9" title="Period End Principal Balance">68,397</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDYp_zrpFaLRhfwEl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Period End Discount Balance">(19,250</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">49,147</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_900_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pp0p0_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDYp_zoE04QPJaJlc" title="Accrued Interest Balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_F44_z4JOgsIEUa9j" style="text-align: right">(6</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">418,397</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20221231_zka4k3VfLWAb" style="border-bottom: Black 2.5pt double; text-align: right" title="Period End Discount Balance">(26,310</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">392,090</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> Convertible debentures consist of the following at December 31, 2021: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">Origination Date</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Maturity Date</td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Interest Rate</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Origination Principal Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Original Discount Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Period End Principal Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Period End Discount Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Period End Balance, Net</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accrued Interest Balance</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Reg.</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 9%; text-align: center">8/31/11</td><td style="width: 2%"> </td> <td style="width: 9%; text-align: center">8/31/13</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"> 5</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_90A_eus-gaap--DebtConversionOriginalDebtAmount1_pp0p0_c20210101__20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember_fKDEp_zlieOvYOx9Ob" title="Origination Principal Balance">10,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember_fKDEp_zhm2njHjQlVe" style="width: 6%; text-align: right" title="Original Discount Balance">(4,286</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><span id="xdx_908_ecustom--DebtInstrumentConvertiblePeriodEndPrincipalBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember_fKDEp_zyoZfXgpCyd4" title="Period End Principal Balance">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember_fKDEp_zgfGlAi88f24" style="width: 6%; text-align: right" title="Period End Discount Balance">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_F4A_zkHkTcbO3TId" style="width: 6%; text-align: right">(1</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">12/01/17</td><td> </td> <td style="text-align: center">12/31/21</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--DebtConversionOriginalDebtAmount1_pp0p0_c20210101__20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember_fKDIp_zRDw3GJ8RWUi" title="Origination Principal Balance">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember_fKDIp_zcgrYi4wqBRg" style="text-align: right" title="Original Discount Balance">(12,500</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_ecustom--DebtInstrumentConvertiblePeriodEndPrincipalBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember_fKDIp_zxXa8yZWCSAc" title="Period End Principal Balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember_fKDIp_zJLsitXL6kU9" style="text-align: right" title="Period End Discount Balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_F44_zOEhdJq3szxc" style="text-align: right">(2</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">12/05/17</td><td> </td> <td style="text-align: center">12/31/21</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--DebtConversionOriginalDebtAmount1_pp0p0_c20210101__20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDMp_zPUCmYtpI045" title="Origination Principal Balance">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDMp_zN2Xcrzi2yK7" style="text-align: right" title="Original Discount Balance">(12,500</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember_fKDMp_zTZ2zEurBYLf" style="text-align: right" title="Period End Discount Balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_F42_zKM6iwxx9cQ2" style="text-align: right">(3</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">9/03/21</td><td> </td> <td style="text-align: center">9/03/24</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--DebtConversionOriginalDebtAmount1_pp0p0_c20210101__20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember_fKDQp_z8McxGLlSdh8" title="Origination Principal Balance">346,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember_fKDQp_z5xR69TXAri4" style="text-align: right" title="Original Discount Balance">(12,355</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_ecustom--DebtInstrumentConvertiblePeriodEndPrincipalBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember_fKDQp_zgKrBn1OSu7l" title="Period End Principal Balance">346,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember_fKDQp_zf54Kx9zhV8h" style="text-align: right" title="Period End Discount Balance">(10,639</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">335,861</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,240</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_F4D_zoLsZj8htDRb" style="text-align: right">(4</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">9/03/21</td><td> </td> <td style="text-align: center">9/03/24</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--DebtConversionOriginalDebtAmount1_pp0p0_c20210101__20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember_fKDUp_zP2B84rq7jd1" title="Origination Principal Balance">3,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember_fKDUp_zSYx0dhyAWnl" style="text-align: right" title="Original Discount Balance">(125</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_902_ecustom--DebtInstrumentConvertiblePeriodEndPrincipalBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember_fKDUp_zBuzHCBh1Rmf" title="Period End Principal Balance">3,500</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember_fKDUp_zk4EX01gfQki" style="border-bottom: Black 1.5pt solid; text-align: right" title="Period End Discount Balance">(107</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,393</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">92</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_F47_zRmFvsquKFI4" style="text-align: right">(5</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">350,000</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--DebtInstrumentConvertiblePeriodEndDiscountBalance_iI_pp0p0_c20211231_zsD7iPenIqAe" style="border-bottom: Black 2.5pt double; text-align: right" title="Period End Discount Balance">(10,746</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">339,254</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,332</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company borrowed $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--ConvertibleDebt_iI_pp0p0_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember__us-gaap--DebtInstrumentAxis__custom--HobokenConvertibleNoteMember_zoeIrYPjixB5">10,000 in exchange for a convertible note (the “Hoboken Convertible Note”). The holder at its option may convert all or part of the note plus accrued interest into common stock at a price of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember__us-gaap--DebtInstrumentAxis__custom--HobokenConvertibleNoteMember_zoTOURxuoUzh" title="Discount price percentage">30% discount as determined from the average four highest closing bid prices over the preceding five trading days. The Company valued the beneficial conversion feature of the convertible debenture at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--DebtInstrumentConvertibleBeneficialConversionFeature_pp0p0_c20220101__20221231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember__us-gaap--DebtInstrumentAxis__custom--HobokenConvertibleNoteMember_zCZPXNOSPsY2">4,286, which was accreted to interest expense over the period of the note. On February 22, 2021, this note and accrued interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pp0p0_c20210222__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember__us-gaap--DebtInstrumentAxis__custom--HobokenConvertibleNoteMember_z0uZrfIX4lK1">4,777 were converted by the holder into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20210221__20210222__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureOneMember__us-gaap--DebtInstrumentAxis__custom--HobokenConvertibleNoteMember_zSCr887kao58">422,209 shares of common stock in accordance with the terms of the note.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On December 1, 2017, the Company issued a $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20171201__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zIuQhhsMyP5l">50,000 principal amount <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20171201__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zPyu5xaQKvoj">6% secured convertible promissory note, initially due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20171130__20171201__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zOu0g3fPX5Zb">December 1, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, is guaranteed by the Company’s wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Mr. Carmichael.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The conversion price under the note initially ranged from $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20171201__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember__us-gaap--VestingAxis__custom--FirstYearMember_zhuO08ylTYVe" title="Debt conversion price per share">0.02 per share if converted in the first year to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20171201__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember__us-gaap--VestingAxis__custom--FifthYearMember_zzBV2BujBSBg" title="Debt conversion price per share">0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_ecustom--MaximumConversionOfCommonStockPercentage_dp_uPure_c20171130__20171201__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zhziflYr7SD8" title="Maximum conversion of common stock, percentage">9.99% of the outstanding common stock of the Company at any one time. In 2019, the maturity date of the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20171201__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zFn78tWRrpxe" title="Debt conversion price per share">0.01 per share. The Company recorded a loss on extinguishment of debt of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--GainsLossesOnExtinguishmentOfDebt_pp0p0_c20171130__20171201__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zOKElm6eJqe6" title="Loss on extinguishment of debt">32,000 upon the modification of conversion price. On June 10, 2021, this note and accrued interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pp0p0_c20210610__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zSvfHQZzya8e" title="Accrued interest">10,554 were converted by the holder into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20210609__20210610__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureTwoMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zUDPKDfmMhvb" title="Converted common stock">6,055,358 shares of common stock in accordance with the terms of the note.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On December 5, 2017, the Company issued a $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20171205__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zLUQs3PalCj7">50,000 principal amount <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20171205__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zGpHhOChHqKd">6% secured convertible promissory note, initially due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20171204__20171205__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zCEZBPr7Ymv4">December 4, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, is guaranteed by the Company’s wholly owned subsidiaries, Trebor and BHP and the personal guarantee of Mr. Carmichael.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The conversion price under the note initially ranged from $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20171205__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember__us-gaap--VestingAxis__custom--FirstYearMember_zfOp9tvuwbYd" title="Debt conversion price">0.02 per share if converted in the first year to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20171205__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember__us-gaap--VestingAxis__custom--FifthYearMember_zRuY4uWovNph" title="Debt conversion price per share">0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_ecustom--MaximumConversionOfCommonStockPercentage_pid_dp_uPure_c20171204__20171205__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_znzWuxo5kHD9" title="Maximum conversion of common stock, percentage">9.99% of the outstanding common stock of the Company at any one time. In 2019, the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20171205__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zA7cBRIZ3ade" title="Debt conversion price per share">0.01 per share. The Company recorded a loss on extinguishment of debt of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--GainsLossesOnExtinguishmentOfDebt_pp0p0_c20171204__20171205__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_znw9KanhnHOi" title="Loss on extinguishment of debt">99,000 upon the modification of conversion price. The maturity date was further extended to December 31, 2021. On August 18, 2021, this note and accrued interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pp0p0_c20210818__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zEH3ogQWB80b" title="Accrued interest">11,145 were converted by the holder into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20210817__20210818__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureThreeMember__us-gaap--DebtInstrumentAxis__custom--SixSecuredConvertiblePromissoryNoteMember_zvAk921y66F5" title="Converted common stock">6,114,516 shares of common stock in accordance with the terms of the note.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(4)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On September 3, 2021, the Company issued a $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--ConvertibleDebt_iI_pp0p0_c20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_zugZY13GdaHk">346,500 note payable to Summit Holding V, LLC as part of the acquisition of SSI. The note carries <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_c20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_z0DlGWK7rTDe">8% unsecured convertible promissory note, due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_pp0p0_dd_c20210901__20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_z0ozePotaiUd" title="Maturity date">September 3, 2024. Payments on the note are to be equivalent to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_ecustom--DebtInstrumentPaymentRatePercentage_iI_pid_dp_c20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_zUagLMtrUMrb" title="Debt instrument payment rate percentage">50% of the adjusted net profit of Submersible Systems, Inc., payable calendar quarterly commencing on December 31, 2021. Interest is payable in company stock at the conversion price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pip0_c20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_zaQ3MRNpkHF2">0.051272 and shall be paid quarterly. The note holder may convert any outstanding principal and unpaid interest at a conversion rate of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_z9qfX88nwgb3">0.051272 at any time up to the maturity date of the note. The Company recorded $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--DebtInstrumentConvertibleBeneficialConversionFeature_c20210901__20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_zgtEm31foK6f" title="Beneficial conversion feature">12,355 for the beneficial conversion feature.</td></tr> </table> <p id="xdx_89A_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_hus-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_zp6KyF6Xkz14" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"> Schedule of Future Amortization of Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" id="xdx_498_20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_z7V8s6VY0Kq6" style="border-bottom: Black 1.5pt solid; text-align: center">Payment Amortization</td><td> </td></tr> <tr id="xdx_402_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_maLTDz6A7_zkbJd6yorU6l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2023</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_maLTDz6A7_zZOH2PPQjRb7" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">346,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebt_iTI_mtLTDz6A7_zTEnJ0vmFzp6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Note Payments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">346,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ConvertibleDebtCurrent_iI_z5PVExx8iBjc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current portion of note payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ConvertibleDebtNoncurrent_iI_z3WJYbyjrlw4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-Current Portion of Notes Payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">346,500</td><td style="text-align: left"> </td></tr> </table>

2021-09-03

2024-09-03

0.08

346500

12355

346500 -6994

339509

2021-09-03

2024-09-03

0.08

3500

125

3500 -66

3434

2022-09-30

Demand

0.08

66793

19250

68397 -19250

49147

418397 -26310

392090

2011-08-31

2013-08-31

0.05

10000

4286

2017-12-01

2021-12-31

0.06

50000

12500

2017-12-05

2021-12-31

0.06

50000

12500

2021-09-03

2024-09-03

0.08

346500

12355

346500 -10639

335861

9240

2021-09-03

2024-09-03

0.08

3500

125

3500 -107

3393

350000 -10746

339254

9332

10000

0.30

4286

4777

422209

50000

0.06

2018-12-01

0.02

0.125

0.0999

0.01

32000

10554

6055358

50000

0.06

2018-12-04

0.02

0.125

0.0999

0.01

99000

11145

6114516

346500

0.08

2024-09-03

0.50

0.051272

12355

<p id="xdx_89A_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_hus-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_zp6KyF6Xkz14" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"> Schedule of Future Amortization of Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" id="xdx_498_20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFourMember__dei--LegalEntityAxis__custom--SummitHoldingVLLCMember_z7V8s6VY0Kq6" style="border-bottom: Black 1.5pt solid; text-align: center">Payment Amortization</td><td> </td></tr> <tr id="xdx_402_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_maLTDz6A7_zkbJd6yorU6l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2023</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_maLTDz6A7_zZOH2PPQjRb7" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">346,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebt_iTI_mtLTDz6A7_zTEnJ0vmFzp6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Note Payments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">346,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ConvertibleDebtCurrent_iI_z5PVExx8iBjc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current portion of note payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ConvertibleDebtNoncurrent_iI_z3WJYbyjrlw4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-Current Portion of Notes Payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">346,500</td><td style="text-align: left"> </td></tr> </table>

346500

0.08

3500

0.50

0.051272

125

<p id="xdx_893_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_hus-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember__dei--LegalEntityAxis__custom--TierraVistaPartnersLLCMember_zij83AR1XYG5" style="margin: 0pt 0"> Schedule of Future Amortization of Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left; font-size: 12pt"> </td><td> </td> <td colspan="2" id="xdx_49B_20210903__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureFiveMember__dei--LegalEntityAxis__custom--TierraVistaPartnersLLCMember_zqjklHWcIfrh" style="border-bottom: Black 1.5pt solid; text-align: center">Payment Amortization</td><td> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_maLTDzdz8_zIIbGRHDI475" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2023</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_maLTDzdz8_zB3pjVzECLi3" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">3,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LongTermDebt_iTI_mtLTDzdz8_zirM9FAltZPb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Note Payments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ConvertibleDebtCurrent_iI_zq8dNtLbyyYj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current portion of note payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ConvertibleDebtNoncurrent_iI_zn7M96q9wdT4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-Current Portion of Notes Payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,500</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">(6)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On September 30, 2022, the Company issued a convertible demand <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220930__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertCarmichaelMember_zXU4ekXe1kA5" title="Interest rate">8% promissory note in the principal amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--ConvertibleDebt_iI_c20220930__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertCarmichaelMember_ztjdpaG5sUu6" title="Convertible debt">66,793 to Robert Carmichael for funds to meet the working capital needs of LBI. There is no amortization schedule for the note, and interest is payable in shares of common stock of the Company at a conversion price equal to the 90 day VWAP of the Company’s stock prior to the quarterly interest payment date. This note is classified as a current liability as the note holder may demand payment or convert the outstanding principal at a conversion rate of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20220930__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertCarmichaelMember_zgaDaCYvr4d" title="Debt conversion price per share">0.021 per share at any time. The Company recorded $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbnZlcnRpYmxlIERlYmVudHVyZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--DebtInstrumentConvertibleBeneficialConversionFeature_c20220929__20220930__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebentureSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertCarmichaelMember_zOThnjH1B5Xk" title="Debt beneficial conversion feature">19,250 for the beneficial conversion feature.</td></tr> </table>

3500

0.08

66793

0.021

19250

<p id="xdx_898_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zcLyGL6sUDtf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> Schedule of Future Amortization of Loans Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_494_20190930__dei--LegalEntityAxis__custom--MarlinCapitalSolutionsMember_zUSNNzgqVvMc" style="border-bottom: Black 1.5pt solid; text-align: center">Marlin Capital BLU3 (1)</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20200821__dei--LegalEntityAxis__custom--MercedesBenzMember_z2jfudKVdAub" style="border-bottom: Black 1.5pt solid; text-align: center">Mercedes BMG (2)</td><td> </td><td> </td> <td colspan="2" id="xdx_494_20210519__dei--LegalEntityAxis__custom--NavitasCreditCorpMember_zb6eLasMkN8b" style="border-bottom: Black 1.5pt solid; text-align: center">Navitas 1 BLU3 (3)</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20210519__dei--LegalEntityAxis__custom--PaycheckProtectionProgramMember_zhYAgt5WTc59" style="border-bottom: Black 1.5pt solid; text-align: center">PPP Loan BMG (4)</td><td> </td><td> </td> <td colspan="2" id="xdx_491_20200512__us-gaap--DebtInstrumentAxis__custom--SubmersibleSBALoanMember__us-gaap--PlanNameAxis__custom--PaycheckProtectionProgramMember_z5UB6WylmxUh" style="border-bottom: Black 1.5pt solid; text-align: center">PPP loan SSI (5)</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20220629__dei--LegalEntityAxis__custom--SSIMember_ziCaKILnYmH2" style="border-bottom: Black 1.5pt solid; text-align: center">NFS SSI (6)</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20221212__dei--LegalEntityAxis__custom--NavitasCreditCorpMember_zPTPCZ8rI05b" style="border-bottom: Black 1.5pt solid; text-align: center">Navitas 2 BLU3 (7)</td><td> </td><td> </td> <td colspan="2" id="xdx_497_20221231_zQU63j7JLAKa" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td> </td></tr> <tr id="xdx_40D_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_zfStpVEZ2SU7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: right">2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"> -</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">11,168</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">14,270</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"> -</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"> -</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">22,197</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">18,851</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">66,486</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_zvrh1CQyfPR6" style="vertical-align: bottom; background-color: White"> <td style="text-align: right">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,168</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,629</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,279</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,228</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,304</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_zTg1EoOyjInb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,024</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,328</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,611</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,649</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pp0p0_zh3HRBimXzgd" style="vertical-align: bottom; background-color: White"> <td style="text-align: right">2026</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,007</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,007</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebt_iI_pp0p0_zUmRJU4C33Ll" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">Total Loan Payments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">31,023</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">54,930</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">60,804</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">63,689</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">210,446</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LoansPayableCurrent_iNI_pp0p0_di_zdT1IaBtVIGf" style="vertical-align: bottom; background-color: White"> <td style="text-align: right">Current Portion of Loan Payable</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(11,168</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(14,270</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(22,197</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(18,851</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(66,486</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--LongTermLoansPayable_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">Non-Current Portion of Loan Payable</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">19,855</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">40,660</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">38,607</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">44,838</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">143,960</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; white-space: nowrap; width: 0.5in; text-align: center">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify">On September 30, 2019, BLU3 financed the purchase of certain plastic molding equipment through Marlin Capital Solutions (“Marlin Capital”). The loan amount at inception was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_c20190930__dei--LegalEntityAxis__custom--MarlinCapitalSolutionsMember__us-gaap--DebtInstrumentAxis__custom--MarlinNoteMember_zAEKvtj9xwCe" title="Debt instrument, face amount">96,725. The Company entered into an Equipment Finance Agreement with Marlin Capital pursuant to which it agreed to make <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--DebtInstrumentTerm_dtM_c20190929__20190930__dei--LegalEntityAxis__custom--MarlinCapitalSolutionsMember__us-gaap--DebtInstrumentAxis__custom--MarlinNoteMember_zQAEBRfC5AE6" title="Debt Instrument, Term">36 equal monthly installments of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_eus-gaap--DebtInstrumentPeriodicPayment_pp2d_c20190929__20190930__dei--LegalEntityAxis__custom--MarlinCapitalSolutionsMember__us-gaap--DebtInstrumentAxis__custom--MarlinNoteMember_z5M10e7CmgJb" title="Debt instrument, periodic payment">3,143.80. The Equipment Finance Agreement contains customary events of default. The loan balance was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--LoansPayable_iI_c20221231__dei--LegalEntityAxis__custom--MarlinCapitalSolutionsMember__us-gaap--DebtInstrumentAxis__custom--MarlinNoteMember_zMrXOYj1Y4B" title="Loan balance">0 as of December 31, 2022 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--LoansPayable_iI_c20211231__dei--LegalEntityAxis__custom--MarlinCapitalSolutionsMember__us-gaap--DebtInstrumentAxis__custom--MarlinNoteMember_zyTrMVJ6LB77" title="Loan balance">25,079 as of December 31, 2021.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; white-space: nowrap; text-align: center">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify">On August 21, 2020, the Company executed an installment sales contract with Mercedes Benz Coconut Creek for the purchase of a 2019 Mercedes Benz Sprinter delivery van. The installment agreement is for $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20200821__dei--LegalEntityAxis__custom--MercedesBenzMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_z9Zl9n9JFRYb">55,841 with a zero interest rate payable over <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--DebtInstrumentTerm_dtM_c20200820__20200821__dei--LegalEntityAxis__custom--MercedesBenzMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_zguk9RAkMW86">60 months with a monthly payment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20200820__20200821__dei--LegalEntityAxis__custom--MercedesBenzMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_zmvE09roc7N9">931 and is personally guaranteed by Mr. Carmichael. The loan balance as of December 31, 2022 was <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--LoansPayable_iI_pp0p0_c20221231__dei--LegalEntityAxis__custom--MercedesBenzMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_zXxCTE8kkIu">$31,023 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--LoansPayable_iI_pp0p0_c20211231__dei--LegalEntityAxis__custom--MercedesBenzMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_zNIkl3gzgc75">$43,122 as of December 31, 2021.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; white-space: nowrap; text-align: center">(3)</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify">On May 19, 2021, subsidiary BLU3, executed an equipment finance agreement to finance the purchase of certain plastic molding equipment through Navitas Credit Corp. (“Navitas”). The amount financed is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210519__dei--LegalEntityAxis__custom--NavitasCreditCorpMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_zuPChwUVOeT6">75,764 payable over <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eus-gaap--DebtInstrumentTerm_dtM_c20210518__20210519__dei--LegalEntityAxis__custom--NavitasCreditCorpMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_zdaeWIA31Q2l">60 equal monthly installments of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20210518__20210519__dei--LegalEntityAxis__custom--NavitasCreditCorpMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_z4T1m3mFuBj5">1,611 (the “Navitas 1”). The equipment finance agreement contains customary events of default. The loan balance as of December 31, 2022 was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eus-gaap--LoansPayable_iI_pp0p0_c20221231__dei--LegalEntityAxis__custom--NavitasCreditCorpMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_zC8dEzHzjoja">54,930 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--LoansPayable_iI_pp0p0_c20211231__dei--LegalEntityAxis__custom--NavitasCreditCorpMember__us-gaap--TypeOfArrangementAxis__custom--InstallmentAgreementMember_zLVxCYB423ag">70,157 as of December 31, 2021.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; white-space: nowrap; width: 0.5in; text-align: center">(4)</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">On May 12, 2020, we received an unsecured loan from South Atlantic Bank in the principal amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfUnsecuredDebt_pp0p0_c20200501__20200512__us-gaap--DebtInstrumentAxis__custom--SBALoanMember__us-gaap--PlanNameAxis__custom--PaycheckProtectionProgramMember_zitTxsBlG5cb" title="Proceeds from unsecured debt">159,600 (the “SBA Loan”), under the Paycheck Protection Program (“PPP”), which was established under the recently enacted Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) administered by the U.S. Small Business Administration. The intent and purpose of the PPP is to support companies, during the COVID-19 pandemic, by providing funds for certain specified business expenses, with a focus on payroll. As a qualifying business as defined by the SBA, we used the proceeds from this loan to primarily help maintain our payroll and cover our rent and utilities as we navigated our business through the lockdowns associated with the COVID-19 pandemic until our return to normal operations earlier in 2020. The term of the note is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--DebtInstrumentTerm_dc_c20200501__20200512__us-gaap--DebtInstrumentAxis__custom--SBALoanMember__us-gaap--PlanNameAxis__custom--PaycheckProtectionProgramMember_zHupIi59nBcd" title="Debt instrument term">two years, though it may be payable sooner in connection with an event of default under the note. The SBA Loan carries a fixed interest rate of one percent per year, and a monthly payment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20200501__20200512__us-gaap--DebtInstrumentAxis__custom--SBALoanMember__us-gaap--PlanNameAxis__custom--PaycheckProtectionProgramMember_zwNkK3wB5nj5">8,983, with the first payment due seven months from the date of initial cash receipt. Under the CARES Act and the PPP, certain amounts of loans made under the PPP may be forgiven if the recipients use the loan proceeds for eligible purposes, including payroll costs and certain rent or utility costs, and meet other requirements regarding, among other things, the maintenance of employment and compensation levels. We used the SBA Loan for qualifying expenses and have applied for forgiveness of the SBA Loan in accordance with the terms of the CARES Act. On April 28, 2021, the Company was notified by South Atlantic Bank that the SBA Loan was forgiven in full under the terms of the CARES Act. The company recorded the forgiveness as a gain on the forgiveness of the PPP loan of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_ecustom--GainOnForgivenessOfLoan_pp0p0_c20200501__20200512__us-gaap--DebtInstrumentAxis__custom--SBALoanMember__us-gaap--PlanNameAxis__custom--PaycheckProtectionProgramMember_zge12o9jzCNl" title="Gain on forgiveness of loan">159,600 on our consolidated income statement. The note balance as of December 31, 2022 and December 31, 2021 was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--LoansPayable_iI_pp0p0_c20221231__us-gaap--DebtInstrumentAxis__custom--SBALoanMember__us-gaap--PlanNameAxis__custom--PaycheckProtectionProgramMember_zLkkL1Nl84F3">0.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; white-space: nowrap; text-align: center">(5)</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">On May 12, 2020, SSI received an unsecured loan from City National Bank in the principal amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfUnsecuredDebt_c20200501__20200512__us-gaap--DebtInstrumentAxis__custom--SubmersibleSBALoanMember_z40dE1fNeqF1" title="Proceeds from unsecured debt">116,160 (the “Submersible SBA Loan”), under the CARES Act. The term of the note is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--DebtInstrumentTerm_dc_c20200501__20200512__us-gaap--DebtInstrumentAxis__custom--SubmersibleSBALoanMember_zn4IfHQkc61b">two years, but may become due and payable upon an event of default under the note. The Submersible SBA Loan carries a fixed interest rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--DebtInstrumentInterestRateTerms_c20200501__20200512__us-gaap--DebtInstrumentAxis__custom--SubmersibleSBALoanMember_zi4otlhhPdU" title="Debt instrument interest rate, term">1% per year, and a monthly payment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--RepaymentsOfNotesPayable_c20200501__20200512__us-gaap--DebtInstrumentAxis__custom--SubmersibleSBALoanMember_zt9Bz5n8MNKb" title="Monthly payment">6,925, with the first payment due seven months from the date of initial cash receipt. As part of the forgiveness application and directly related to the acquisition of SSI by the Company, SSI was required to place $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--EscrowDeposit_iI_c20200512__us-gaap--DebtInstrumentAxis__custom--SubmersibleSBALoanMember_zWqdezJs3gog" title="Forgiveness value">121,953 in an escrow account until forgiveness is determined and City National Bank has been paid in full by the SBA. On October 15, 2021, the Company was notified by City National Bank that the Submersible SBA Loan was forgiven in full under the terms of the CARES Act. The restricted cash in escrow was released in full by the bank as a result of this forgiveness on November 8, 2021. The note balance as of December 31, 2022 and December 31, 2021 was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--NotesPayable_iI_c20221231__us-gaap--DebtInstrumentAxis__custom--SubmersibleSBALoanMember_zZgSzPum3bib"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--NotesPayable_iI_c20211231__us-gaap--DebtInstrumentAxis__custom--SubmersibleSBALoanMember_zn9W10WK1fD5">0.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; white-space: nowrap; text-align: center">(6)</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify">On June 29, 2022, SSI executed an equipment financing agreement with NFS Leasing (“NFS Leasing”) to secure replacement production molds. The total purchase price of the molds was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--ContractualObligation_iI_c20220815__dei--LegalEntityAxis__custom--SSIMember_zxWj7kTSvzJk" title="Purchase price">84,500 of which $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--ProceedsFromRelatedPartyDebt_c20220814__20220815__dei--LegalEntityAxis__custom--SSIMember_z1COazT5egW" title="Proceeds from related party">63,375 was financed by NFS Leasing on August 15, 2022. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--LesseeOperatingLeaseDescription_c20220628__20220629__dei--LegalEntityAxis__custom--SSIMember_ze5ZQCBRGXaj" title="Operating lease, description">The financing agreement has a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--LesseeFinanceLeaseTermOfContract1_iI_dtM_c20220801__dei--LegalEntityAxis__custom--SSIMember_zwJ7DvXKqxNk" title="Lessee, finance lease, term of contract">33 month term beginning in August 2022 with a monthly payment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--ShortTermLeasePayments_c20220628__20220629__dei--LegalEntityAxis__custom--SSIMember_zhr14OPJsdl3" title="Short-term lease payments">2,571. The financing agreement contains customary events of default, is guaranteed by the Company and NFS Leasing has a lien on all of the assets of SSI. The loan balance as of December 31, 2022 and December 31, 2021 was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--NotesPayable_iI_c20221231__dei--LegalEntityAxis__custom--SSIMember_zq3NVgk9pMV2" title="Notes payable">60,804 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_eus-gaap--NotesPayable_iI_c20211231__dei--LegalEntityAxis__custom--SSIMember_zqvzu25DqQoa">0, respectively.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; white-space: nowrap; text-align: center">(7)</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify">On December 12, 2022, BLU3 executed an equipment finance agreement to finance the purchase of certain plastic molding equipment through Navitas Credit Corp. (“Navitas”). The amount financed is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20221212__dei--LegalEntityAxis__custom--NavitasCreditCorpMember_zZ2APQX4Xnyc" title="Debt instrument face amount">63,689 payable over <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--DebtInstrumentTerm_dtM_c20221210__20221212__dei--LegalEntityAxis__custom--NavitasCreditCorpMember_z0DosIQyUFD6" title="Debt instrument term">36 equal monthly installments of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--DebtInstrumentPeriodicPayment_c20221210__20221212__dei--LegalEntityAxis__custom--NavitasCreditCorpMember_zVmKWkzqq5Cl" title="Debt instrument monthly installment">2,083 (“Navitas 2”). The equipment finance agreement contains customary events of default. The loan balance as of December 31, 2022 was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--LoansPayable_iI_c20221231__dei--LegalEntityAxis__custom--NavitasCreditCorpMember_zxJxzpPbIiYe" title="Notes payable">63,689 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEZ1dHVyZSBBbW9ydGl6YXRpb24gb2YgTG9hbnMgUGF5YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--LoansPayable_iI_c20211231__dei--LegalEntityAxis__custom--NavitasCreditCorpMember_z9LEp0r4uHBf" title="Notes payable">0 as of December 31, 2021.</td></tr> </table>

11168

14270

22197

18851

66486

11168

16629

26279

21228

75304

8687

18024

12328

23611

62649

6007

31023

54930

60804

63689

210446

11168

14270

22197

18851

66486

19855

40660

38607

44838

143960

96725

P36M

3143.80

25079

55841

P60M

931

31023

43122

75764

P60M

1611

54930

70157

159600

P2Y

8983

159600

116160

P2Y

1% per year

6925

121953

84500

63375

The financing agreement has a 33 month term beginning in August 2022 with a monthly payment of $2,571

P33M

2571

60804

63689

P36M

2083

63689

Note 11. Business Combinations Merger with Submersible Systems, Inc. On September 3, 2021, the Company completed its merger with Submersible Systems, Inc. Under the terms of the Merger Agreement, the Company paid $<span id="xdx_902_eus-gaap--BusinessCombinationConsiderationTransferred1_pn4n6_c20210901__20210903__us-gaap--BusinessAcquisitionAxis__custom--SubmersibleSystemsIncMember_zhPeJ0lhsJpa" title="Business combination consideration payment">1.79 million in consideration consisting of the issuance of <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20210901__20210903__us-gaap--BusinessAcquisitionAxis__custom--SubmersibleSystemsIncMember_zs89kGlpotu5" title="Shares issued during acquisition">27,305,442 shares of its common stock (valued at $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_pn5n6_c20210901__20210903__us-gaap--BusinessAcquisitionAxis__custom--SubmersibleSystemsIncMember_z0L9u5EtKjMg" title="Stock issued during period, value, acquisitions">1.4 million), the issuance of $<span id="xdx_904_eus-gaap--NotesIssued1_pp0p0_c20210901__20210903__us-gaap--BusinessAcquisitionAxis__custom--SubmersibleSystemsIncMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredConvertiblePromissoryMember_zBzX95YQyQkd">350,000 in <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20210903__us-gaap--BusinessAcquisitionAxis__custom--SubmersibleSystemsIncMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredConvertiblePromissoryMember_z4nvBI9BpUdf" title="Interest rate">8% unsecured convertible promissory notes in exchange for all of the equity of Submersible. The 27,305,442 shares of the Company’s common stock issued for the $<span id="xdx_90B_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_pn4n6_c20210901__20210903__us-gaap--BusinessAcquisitionAxis__custom--SubmersibleSystemsIncMember_zpnjzl4n1IM2">1.45 million in consideration are subject to leak out agreements whereby the shareholders are unable to sell or transfer shares based upon the following: <p id="xdx_89B_ecustom--SummaryOfHoldingPeriodAndSharesEligibleToSoldTableTextBlock_zWlbidvvyIrb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> Summary of Holding Period and Shares Eligible To Sold <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1.5pt solid; width: 78%; text-align: center">Holding Period from Closing Date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 18%; text-align: right">Percentage of shares eligible to be sold or transferred</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"><span id="xdx_909_ecustom--BusinessCombinationConsiderationTransferredHoldingPeriodOfClosingDate_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--SixMonthsMember_zcIOHCDzXVe8" title="Holding period from closing date">6 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">Up to <span id="xdx_900_ecustom--BusinessCombinationConsiderationTransferredPercentageOfSharesEligibleToBeSold_iI_dp_uPure_c20221231__us-gaap--BusinessAcquisitionAxis__custom--SixMonthsMember_z2z9zjRrBUXb" title="Percentage of shares eligible to be sold">12.5</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_904_ecustom--BusinessCombinationConsiderationTransferredHoldingPeriodOfClosingDate_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--NineMonthsMember_zNXvAdekMtDi" title="Holding period from closing date">9 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">Up to <span id="xdx_90B_ecustom--BusinessCombinationConsiderationTransferredPercentageOfSharesEligibleToBeSold_iI_dp_uPure_c20221231__us-gaap--BusinessAcquisitionAxis__custom--NineMonthsMember_zV156PxhUMJd" title="Percentage of shares eligible to be sold">25.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"><span id="xdx_904_ecustom--BusinessCombinationConsiderationTransferredHoldingPeriodOfClosingDate_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--TwentyFourMonthsMember_zMyI7j9ZcUq8" title="Holding period from closing date">24 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">Up to <span id="xdx_903_ecustom--BusinessCombinationConsiderationTransferredPercentageOfSharesEligibleToBeSold_iI_dp_uPure_c20221231__us-gaap--BusinessAcquisitionAxis__custom--TwentyFourMonthsMember_zniK0vZPJ0c" title="Percentage of shares eligible to be sold">75.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_905_ecustom--BusinessCombinationConsiderationTransferredHoldingPeriodOfClosingDate_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--ThirtySixMonthsMember_zDxjhWrKU9y8" title="Holding period from closing date">36 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">Up to <span id="xdx_901_ecustom--BusinessCombinationConsiderationTransferredPercentageOfSharesEligibleToBeSold_iI_dp_uPure_c20221231__us-gaap--BusinessAcquisitionAxis__custom--ThirtySixMonthsMember_zU2xeA6c2Xfg" title="Percentage of shares eligible to be sold">100.0</td><td style="text-align: left">%</td></tr> </table> The Leak-Out provision may be waived by the Company, upon written request by the holder of the common stock, if the Company is trading on either the NYSE American or Nasdaq, and has a rolling 30-day average trading volume of <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210901__20210903__us-gaap--BusinessAcquisitionAxis__custom--SubmersibleSystemsIncMember__us-gaap--FinancialInstrumentAxis__us-gaap--NASDAQIndexFutureMember_zvmepv8qalBe">50,000 shares per day; provided, however, that (i) only up to 5% of the previous days total volume can be sold in one day by a holder; and (ii) the holder can only sell through executing trades “On the Offer.” The transaction costs associated with the Merger were $<span id="xdx_908_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_pp0p0_c20210903__us-gaap--BusinessAcquisitionAxis__custom--SubmersibleSystemsIncMember_zylPw4vUVqS5" title="Business acquisiiton, transaction costs">65,000 in legal fees paid $40,000 in cash, and <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pp0p0_c20210901__20210903__us-gaap--BusinessAcquisitionAxis__custom--SubmersibleSystemsIncMember_zTIJPYzF92u5" title="Common stock shares issued during period">1,190,476 shares of the Company’s common stock with a fair value of $55,952. Fair Value of Consideration Transferred and Recording of Assets Acquired <p id="xdx_89D_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zvI2rDbYK7Nj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following table summarizes the acquisition date fair value of the consideration paid, identifiable assets acquired, and liabilities assumed including an amount for goodwill: Schedule of Recognized Identified Assets Acquired and Liabilities Assumed <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20210903_zyNAEVPmFKod" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Common stock, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlY29nbml6ZWQgSWRlbnRpZmllZCBBc3NldHMgQWNxdWlyZWQgYW5kIExpYWJpbGl0aWVzIEFzc3VtZWQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210901__20210903__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z42alo4VtZxb" title="Common stock in fair value market, shares">27,305,442 shares at fair market value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--EquityIssuedInBusinessCombinationFairValueDisclosure_iI_c20210903__us-gaap--BusinessAcquisitionAxis__custom--BWMGCommonStockMember_zRqJdHzZHAgi" style="width: 16%; text-align: right">1,449,919</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">8% Unsecured, Convertible promissory note payable to seller</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_907_eus-gaap--EquityIssuedInBusinessCombinationFairValueDisclosure_iI_pp0p0_c20210903__us-gaap--BusinessAcquisitionAxis__custom--ConvertiblePromissoryNotePayableMember_zGEAsv8weBgc" title="Fair Value Disclosure">350,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total purchase price</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,799,919</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipment_iI_zFOk7qAKZBH8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tangible assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,101,604</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iNI_di_zWAoAZ1caNTd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Liabilities assumed</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(294,671</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_z6RfVRiAXvMe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net tangible assets acquired</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">806,933</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Identified Intangible Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_hus-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zqIHlR9Fuo73" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer Relationships</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">600,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_hus-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksAndTradeNamesMember_zaMyTmHYGqed" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Trademarks</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_hus-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--NoncompeteAgreementsMember_z15GGGoALME6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-compete agreements</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">22,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_zAP0Q2WYLlTc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Intangible Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">743,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--Goodwill_iI_z2T1RQgaXQV5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Goodwill</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">249,986</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iI_mtBCRIAzAvz_zJy1nXvR2qLj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total purchase price</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,799,919</td><td style="text-align: left"> </td></tr> </table> In determining the number of shares of the common stock issued, the Company considered the value of the stock as defined the Merger Agreement to be the calculated based on the volume weighted average price (“VWAP”) of a share of the Company’s common stock on the OTC Markets for (i) 180 days prior to the date of the parties’ execution and delivery of the binding term sheet for the Merger or (ii) 180 days prior to the closing date of the Merger, whichever results in a lower VWAP. Based on this calculation, the Company utilized calculation (i) resulting in a conversion price of $.051271831. This conversion price resulted in the issuance of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20210901__20210903__us-gaap--BusinessAcquisitionAxis__custom--SubmersibleSystemsIncMember_zoGzx0MtgVmj" title="Common stock shares issued for acquisition, shares">27,305,442 shares of common stock with a fair value of $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_pp0p0_c20210901__20210903__us-gaap--BusinessAcquisitionAxis__custom--SubmersibleSystemsIncMember_zIJnsNdQg6M6" title="Common stock shares issued for acquisition, value">1,449,919 on the closing date. <span id="xdx_907_ecustom--BusinessCombinationRecognizedInventoryDecription_c20210901__20210903__us-gaap--BusinessAcquisitionAxis__custom--SubmersibleSystemsIncMember_zucUij6uhGbd" title="Business combination inventory assumed, decription">Inventory was assessed at the time of closing as to its fair value, and it was determined that a step-up analysis was necessary in order to evaluate the fair value of the inventory at the time of closing. The step up represents the net profit that would be attained when the inventory is sold. The key assumptions used in this analysis is a gross margin of 38.3% and selling costs of 5.0%, The analysis resulted in a necessary step up of $31,000 at the time of closing. Goodwill represents the future economic benefit arising from other assets acquired that could not be individually identified and separately recognized. The goodwill arising from the acquisition is attributable to the value of the potential expanded market opportunity with new customers. The goodwill is not expected to be deductible for tax purposes. Pro Forma Information <p id="xdx_89B_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zDihxMYIF9b4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following unaudited pro forma information assumes all business combinations occurred on January 1, 2021. For all of the business acquisitions depreciation and amortization have been included in the calculation of the below pro forma information based upon the actual acquisition costs. Schedule of Business Acquisition, Pro Forma Information <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" id="xdx_496_20210101__20211231__us-gaap--BusinessAcquisitionAxis__custom--GoldCoastScubaLLCMember_zP854kqYunTf" style="border-bottom: black 1.5pt solid; text-align: center">Year ended December 31, 2021 (unaudited)</td> <td> </td></tr> <tr id="xdx_402_eus-gaap--BusinessAcquisitionsProFormaRevenue_znqo3P4LrKG3" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 80%; text-align: justify">Revenue</td> <td style="width: 2%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%">$</td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right">7,259,384</td> <td style="width: 1%"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zADcV6bs8Byc" style="vertical-align: bottom; background-color: white"> <td>Net Loss</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(1,560,900</td> <td>)</td></tr> <tr id="xdx_40F_ecustom--BusinessAcquisitionProFormaEarningsPerShareBasicAndDiluted_zMXFVe0WwHbc" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Basic and Diluted Loss per Share</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(0.00</td> <td>)</td></tr> <tr id="xdx_407_ecustom--BusinessAcquisitionProFormaWeightedAverageNumberOfShareOutstandingBasicAndDiluted_zeN6ubFsQlAi" style="vertical-align: bottom; background-color: white"> <td>Basic and Diluted Weighted Average Common Shares Outstanding</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">368,144,534</td> <td> </td></tr> </table> The information included in the pro forma amounts is derived from historical information obtained from the sellers of the businesses. The pro forma amounts above for basic and diluted weighted average common shares outstanding have been adjusted to include the stock issued in connection with the acquisition of SSI. Gold Coast Scuba, LLC Asset Acquisition On May 2, 2022, the Company entered into an asset purchase agreement (the “Asset Purchase Agreement”) with Gold Coast Scuba, LLC, a Florida limited liability company (“Gold Coast Scuba”), Steven M. Gagas and William Frenier, the sole members of Gold Coast Scuba (together, the “LLC Members”) and Live Blue, Inc. Pursuant to the terms of the Asset Purchase Agreement, Live Blue acquired substantially all of Gold Coast Scuba’s assets and assumed certain non-material liabilities of the business associated with these assets. In addition, LBI assumed the lease for the premises for Gold Coast Scuba as part of this asset acquisition. In consideration for the assets purchased, the Company paid $150,000 to the LLC Members. The purchase price was paid by (a) the issuance to the LLC Members of an aggregate of <span id="xdx_90D_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20220501__20220502__us-gaap--BusinessAcquisitionAxis__custom--GoldCoastScubaLLCMember_zPQRa2o8thx9" title="Number of shares issued for consideration">3,084,831 shares of the Company’s common stock (the “Consideration Shares”) with a fair market value of $<span id="xdx_904_eus-gaap--BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_iI_c20220502__us-gaap--BusinessAcquisitionAxis__custom--GoldCoastScubaLLCMember_zd9w7R2j3S0c" title="Number of shares issued for consideration, value">120,000; and (b) a cash payment of $<span id="xdx_90E_eus-gaap--PaymentsToAcquireBusinessesGross_c20220501__20220502__us-gaap--BusinessAcquisitionAxis__custom--GoldCoastScubaLLCMember_zywGxSZ7fZz5" title="Payments to acquire businesses, gross">30,000. <p id="xdx_89A_ecustom--SummaryOfHoldingPeriodAndSharesEligibleToSoldTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--GoldCoastScubaLLCMember_zZX2wRaLtBf6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The Consideration Shares are subject to leak out agreements whereby the shareholders are unable to sell or transfer shares based upon the following: Summary of Holding Period and Shares Eligible To Sold <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1.5pt solid; width: 78%; text-align: center">Holding Period from Closing Date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 18%; text-align: right">Percentage of shares eligible to be sold or transferred</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"><span id="xdx_904_ecustom--BusinessCombinationConsiderationTransferredHoldingPeriodOfClosingDate_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--SixMonthsMember__dei--LegalEntityAxis__custom--GoldCoastScubaLLCMember_zYN9TKytC6vh" title="Holding period from closing date">6 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">Up to <span id="xdx_90C_ecustom--BusinessCombinationConsiderationTransferredPercentageOfSharesEligibleToBeSold_iI_dp_uPure_c20221231__us-gaap--BusinessAcquisitionAxis__custom--SixMonthsMember__dei--LegalEntityAxis__custom--GoldCoastScubaLLCMember_zFbN1AXJ15ok" title="Percentage of shares eligible to be sold">25.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_902_ecustom--BusinessCombinationConsiderationTransferredHoldingPeriodOfClosingDate_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--NineMonthsMember__dei--LegalEntityAxis__custom--GoldCoastScubaLLCMember_zqWakuSKBT2d" title="Holding period from closing date">9 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">Up to <span id="xdx_90F_ecustom--BusinessCombinationConsiderationTransferredPercentageOfSharesEligibleToBeSold_iI_dp_uPure_c20221231__us-gaap--BusinessAcquisitionAxis__custom--NineMonthsMember__dei--LegalEntityAxis__custom--GoldCoastScubaLLCMember_zG3r1cpnZG4h" title="Percentage of shares eligible to be sold">50.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"><span id="xdx_90E_ecustom--BusinessCombinationConsiderationTransferredHoldingPeriodOfClosingDate_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--TwelveMonthsMember__dei--LegalEntityAxis__custom--GoldCoastScubaLLCMember_z6SiWtGxZ1k4" title="Holding period from closing date">12 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">Up to <span id="xdx_907_ecustom--BusinessCombinationConsiderationTransferredPercentageOfSharesEligibleToBeSold_iI_dp_uPure_c20221231__us-gaap--BusinessAcquisitionAxis__custom--TwelveMonthsMember__dei--LegalEntityAxis__custom--GoldCoastScubaLLCMember_zmsWflzCIOa4" title="Percentage of shares eligible to be sold">100.0</td><td style="text-align: left">%</td></tr> </table> <span id="xdx_900_eus-gaap--BusinessCombinationContingentConsiderationArrangementsDescription_c20220501__20220502__us-gaap--BusinessAcquisitionAxis__custom--GoldCoastScubaLLCMember_zVUdVK7rf0Z6" title="Business combination inventory assumed, description">The leak-out restriction may be waived by the Company upon written request by a LLC Member, if the Company’s common stock is trading on the NYSE American or Nasdaq, and has a rolling 30-day average trading volume of 50,000 shares per day; provided, however, that (i) only up to 5% of the previous days total volume can be sold in one day and (ii) only through executing trades “On the Offer.” The transaction costs associated with the acquisition were $10,000 in legal fees paid in cash. While the agreement was structured as an asset purchase agreement, we also assumed the operations of Gulf Coast Scuba resulting in the recognition of a business combination. During 2022 we recognized revenue of $212,876 and net loss of ($75,579) associated with this business. The business combination was not material for purposes of disclosing pro forma financial information. In connection with this transaction, we recognized the following assets and liabilities: Summary of Asset Acquisition <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Rental Inventory</td><td style="width: 2%"> </td> <td style="padding-bottom: 1.5pt; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AssetAcquisitionConsiderationTransferred_pp0p0_c20220101__20221231__us-gaap--AssetAcquisitionAxis__custom--RentalInventoryMember_zkz3Zk0uv8Nb" style="padding-bottom: 1.5pt; width: 18%; text-align: right" title="Cost per books">48,602</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed Assets</td><td> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_98C_eus-gaap--AssetAcquisitionConsiderationTransferred_pp0p0_c20220101__20221231__us-gaap--AssetAcquisitionAxis__custom--FixedAssetsMember_zYFTvsWYyTl2" style="padding-bottom: 1.5pt; text-align: right" title="Cost per books">50,579</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Retail Inventory</td><td> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_98C_eus-gaap--AssetAcquisitionConsiderationTransferred_pp0p0_c20220101__20221231__us-gaap--AssetAcquisitionAxis__custom--RetailInventoryMember_zcoD1wFTBNv7" style="padding-bottom: 1.5pt; text-align: right" title="Cost per books">60,819</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right of use asset</td><td> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_985_eus-gaap--AssetAcquisitionConsiderationTransferred_pp0p0_c20220101__20221231__us-gaap--AssetAcquisitionAxis__custom--RightOfUseAssetMember_zJtquckLanDb" style="padding-bottom: 1.5pt; text-align: right" title="Cost per books">29,916</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--AssetAcquisitionConsiderationTransferred_c20220101__20221231__us-gaap--AssetAcquisitionAxis__custom--LeaseLiabilityMember_z0BUXhW5gri3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost per books">(29,916</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net Assets Acquired</td><td> </td> <td style="padding-bottom: 1.5pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--AssetAcquisitionConsiderationTransferred_pp0p0_c20220101__20221231_zsQeM0ICb0Ph" style="padding-bottom: 1.5pt; text-align: right" title="Cost per books">160,000</td><td style="text-align: left"> </td></tr> </table>

1790000

27305442

1400000

350000

0.08

27305442

1450000

<p id="xdx_89B_ecustom--SummaryOfHoldingPeriodAndSharesEligibleToSoldTableTextBlock_zWlbidvvyIrb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> Summary of Holding Period and Shares Eligible To Sold <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1.5pt solid; width: 78%; text-align: center">Holding Period from Closing Date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 18%; text-align: right">Percentage of shares eligible to be sold or transferred</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"><span id="xdx_909_ecustom--BusinessCombinationConsiderationTransferredHoldingPeriodOfClosingDate_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--SixMonthsMember_zcIOHCDzXVe8" title="Holding period from closing date">6 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">Up to <span id="xdx_900_ecustom--BusinessCombinationConsiderationTransferredPercentageOfSharesEligibleToBeSold_iI_dp_uPure_c20221231__us-gaap--BusinessAcquisitionAxis__custom--SixMonthsMember_z2z9zjRrBUXb" title="Percentage of shares eligible to be sold">12.5</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_904_ecustom--BusinessCombinationConsiderationTransferredHoldingPeriodOfClosingDate_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--NineMonthsMember_zNXvAdekMtDi" title="Holding period from closing date">9 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">Up to <span id="xdx_90B_ecustom--BusinessCombinationConsiderationTransferredPercentageOfSharesEligibleToBeSold_iI_dp_uPure_c20221231__us-gaap--BusinessAcquisitionAxis__custom--NineMonthsMember_zV156PxhUMJd" title="Percentage of shares eligible to be sold">25.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"><span id="xdx_904_ecustom--BusinessCombinationConsiderationTransferredHoldingPeriodOfClosingDate_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--TwentyFourMonthsMember_zMyI7j9ZcUq8" title="Holding period from closing date">24 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">Up to <span id="xdx_903_ecustom--BusinessCombinationConsiderationTransferredPercentageOfSharesEligibleToBeSold_iI_dp_uPure_c20221231__us-gaap--BusinessAcquisitionAxis__custom--TwentyFourMonthsMember_zniK0vZPJ0c" title="Percentage of shares eligible to be sold">75.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_905_ecustom--BusinessCombinationConsiderationTransferredHoldingPeriodOfClosingDate_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--ThirtySixMonthsMember_zDxjhWrKU9y8" title="Holding period from closing date">36 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">Up to <span id="xdx_901_ecustom--BusinessCombinationConsiderationTransferredPercentageOfSharesEligibleToBeSold_iI_dp_uPure_c20221231__us-gaap--BusinessAcquisitionAxis__custom--ThirtySixMonthsMember_zU2xeA6c2Xfg" title="Percentage of shares eligible to be sold">100.0</td><td style="text-align: left">%</td></tr> </table> P6M 0.125 P9M 0.250 P24M 0.750 P36M 1.000

50000

65000

40000

1190476

55952

<p id="xdx_89D_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zvI2rDbYK7Nj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following table summarizes the acquisition date fair value of the consideration paid, identifiable assets acquired, and liabilities assumed including an amount for goodwill: Schedule of Recognized Identified Assets Acquired and Liabilities Assumed <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20210903_zyNAEVPmFKod" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Common stock, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlY29nbml6ZWQgSWRlbnRpZmllZCBBc3NldHMgQWNxdWlyZWQgYW5kIExpYWJpbGl0aWVzIEFzc3VtZWQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210901__20210903__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z42alo4VtZxb" title="Common stock in fair value market, shares">27,305,442 shares at fair market value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--EquityIssuedInBusinessCombinationFairValueDisclosure_iI_c20210903__us-gaap--BusinessAcquisitionAxis__custom--BWMGCommonStockMember_zRqJdHzZHAgi" style="width: 16%; text-align: right">1,449,919</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">8% Unsecured, Convertible promissory note payable to seller</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_907_eus-gaap--EquityIssuedInBusinessCombinationFairValueDisclosure_iI_pp0p0_c20210903__us-gaap--BusinessAcquisitionAxis__custom--ConvertiblePromissoryNotePayableMember_zGEAsv8weBgc" title="Fair Value Disclosure">350,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total purchase price</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,799,919</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipment_iI_zFOk7qAKZBH8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tangible assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,101,604</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iNI_di_zWAoAZ1caNTd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Liabilities assumed</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(294,671</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_z6RfVRiAXvMe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net tangible assets acquired</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">806,933</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Identified Intangible Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_hus-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zqIHlR9Fuo73" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer Relationships</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">600,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_hus-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksAndTradeNamesMember_zaMyTmHYGqed" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Trademarks</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_hus-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--NoncompeteAgreementsMember_z15GGGoALME6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-compete agreements</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">22,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_zAP0Q2WYLlTc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Intangible Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">743,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--Goodwill_iI_z2T1RQgaXQV5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Goodwill</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">249,986</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iI_mtBCRIAzAvz_zJy1nXvR2qLj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total purchase price</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,799,919</td><td style="text-align: left"> </td></tr> </table>

27305442

1449919

350000

1799919

1101604

294671

806933

600000

121000

22000

743000

249986

1799919

0.051271831

27305442

1449919

Inventory was assessed at the time of closing as to its fair value, and it was determined that a step-up analysis was necessary in order to evaluate the fair value of the inventory at the time of closing. The step up represents the net profit that would be attained when the inventory is sold. The key assumptions used in this analysis is a gross margin of 38.3% and selling costs of 5.0%, The analysis resulted in a necessary step up of $31,000 at the time of closing

<p id="xdx_89B_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zDihxMYIF9b4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">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 <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" id="xdx_496_20210101__20211231__us-gaap--BusinessAcquisitionAxis__custom--GoldCoastScubaLLCMember_zP854kqYunTf" style="border-bottom: black 1.5pt solid; text-align: center">Year ended December 31, 2021 (unaudited)</td> <td> </td></tr> <tr id="xdx_402_eus-gaap--BusinessAcquisitionsProFormaRevenue_znqo3P4LrKG3" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 80%; text-align: justify">Revenue</td> <td style="width: 2%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%">$</td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right">7,259,384</td> <td style="width: 1%"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zADcV6bs8Byc" style="vertical-align: bottom; background-color: white"> <td>Net Loss</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(1,560,900</td> <td>)</td></tr> <tr id="xdx_40F_ecustom--BusinessAcquisitionProFormaEarningsPerShareBasicAndDiluted_zMXFVe0WwHbc" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Basic and Diluted Loss per Share</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(0.00</td> <td>)</td></tr> <tr id="xdx_407_ecustom--BusinessAcquisitionProFormaWeightedAverageNumberOfShareOutstandingBasicAndDiluted_zeN6ubFsQlAi" style="vertical-align: bottom; background-color: white"> <td>Basic and Diluted Weighted Average Common Shares Outstanding</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">368,144,534</td> <td> </td></tr> </table>

7259384

-1560900

-0.00 368144534

150000

3084831

120000

30000

<p id="xdx_89A_ecustom--SummaryOfHoldingPeriodAndSharesEligibleToSoldTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--GoldCoastScubaLLCMember_zZX2wRaLtBf6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The Consideration Shares are subject to leak out agreements whereby the shareholders are unable to sell or transfer shares based upon the following: Summary of Holding Period and Shares Eligible To Sold <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1.5pt solid; width: 78%; text-align: center">Holding Period from Closing Date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 18%; text-align: right">Percentage of shares eligible to be sold or transferred</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"><span id="xdx_904_ecustom--BusinessCombinationConsiderationTransferredHoldingPeriodOfClosingDate_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--SixMonthsMember__dei--LegalEntityAxis__custom--GoldCoastScubaLLCMember_zYN9TKytC6vh" title="Holding period from closing date">6 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">Up to <span id="xdx_90C_ecustom--BusinessCombinationConsiderationTransferredPercentageOfSharesEligibleToBeSold_iI_dp_uPure_c20221231__us-gaap--BusinessAcquisitionAxis__custom--SixMonthsMember__dei--LegalEntityAxis__custom--GoldCoastScubaLLCMember_zFbN1AXJ15ok" title="Percentage of shares eligible to be sold">25.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_902_ecustom--BusinessCombinationConsiderationTransferredHoldingPeriodOfClosingDate_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--NineMonthsMember__dei--LegalEntityAxis__custom--GoldCoastScubaLLCMember_zqWakuSKBT2d" title="Holding period from closing date">9 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">Up to <span id="xdx_90F_ecustom--BusinessCombinationConsiderationTransferredPercentageOfSharesEligibleToBeSold_iI_dp_uPure_c20221231__us-gaap--BusinessAcquisitionAxis__custom--NineMonthsMember__dei--LegalEntityAxis__custom--GoldCoastScubaLLCMember_zG3r1cpnZG4h" title="Percentage of shares eligible to be sold">50.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"><span id="xdx_90E_ecustom--BusinessCombinationConsiderationTransferredHoldingPeriodOfClosingDate_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--TwelveMonthsMember__dei--LegalEntityAxis__custom--GoldCoastScubaLLCMember_z6SiWtGxZ1k4" title="Holding period from closing date">12 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">Up to <span id="xdx_907_ecustom--BusinessCombinationConsiderationTransferredPercentageOfSharesEligibleToBeSold_iI_dp_uPure_c20221231__us-gaap--BusinessAcquisitionAxis__custom--TwelveMonthsMember__dei--LegalEntityAxis__custom--GoldCoastScubaLLCMember_zmsWflzCIOa4" title="Percentage of shares eligible to be sold">100.0</td><td style="text-align: left">%</td></tr> </table> P6M 0.250 P9M 0.500 P12M 1.000

The leak-out restriction may be waived by the Company upon written request by a LLC Member, if the Company’s common stock is trading on the NYSE American or Nasdaq, and has a rolling 30-day average trading volume of 50,000 shares per day; provided, however, that (i) only up to 5% of the previous days total volume can be sold in one day and (ii) only through executing trades “On the Offer

10000

212876

-75579

Summary of Asset Acquisition <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Rental Inventory</td><td style="width: 2%"> </td> <td style="padding-bottom: 1.5pt; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AssetAcquisitionConsiderationTransferred_pp0p0_c20220101__20221231__us-gaap--AssetAcquisitionAxis__custom--RentalInventoryMember_zkz3Zk0uv8Nb" style="padding-bottom: 1.5pt; width: 18%; text-align: right" title="Cost per books">48,602</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed Assets</td><td> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_98C_eus-gaap--AssetAcquisitionConsiderationTransferred_pp0p0_c20220101__20221231__us-gaap--AssetAcquisitionAxis__custom--FixedAssetsMember_zYFTvsWYyTl2" style="padding-bottom: 1.5pt; text-align: right" title="Cost per books">50,579</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Retail Inventory</td><td> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_98C_eus-gaap--AssetAcquisitionConsiderationTransferred_pp0p0_c20220101__20221231__us-gaap--AssetAcquisitionAxis__custom--RetailInventoryMember_zcoD1wFTBNv7" style="padding-bottom: 1.5pt; text-align: right" title="Cost per books">60,819</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right of use asset</td><td> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_985_eus-gaap--AssetAcquisitionConsiderationTransferred_pp0p0_c20220101__20221231__us-gaap--AssetAcquisitionAxis__custom--RightOfUseAssetMember_zJtquckLanDb" style="padding-bottom: 1.5pt; text-align: right" title="Cost per books">29,916</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--AssetAcquisitionConsiderationTransferred_c20220101__20221231__us-gaap--AssetAcquisitionAxis__custom--LeaseLiabilityMember_z0BUXhW5gri3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost per books">(29,916</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net Assets Acquired</td><td> </td> <td style="padding-bottom: 1.5pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--AssetAcquisitionConsiderationTransferred_pp0p0_c20220101__20221231_zsQeM0ICb0Ph" style="padding-bottom: 1.5pt; text-align: right" title="Cost per books">160,000</td><td style="text-align: left"> </td></tr> </table>

48602

50579

60819

29916

-29916

160000

<p id="xdx_801_eus-gaap--GoodwillAndIntangibleAssetsDisclosureTextBlock_zPSMB2MOJTr4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 12. Goodwill and Intangible Assets, Net The following table sets forth the changes in the carrying amount of the Company’ Goodwill for the years ended December 31, 2022 and 2021: Summary of Changes in Goodwill <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_491_20220101__20221231_zlxu0ECGUMbg" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20210101__20211231_zfQjMbRLVeQl" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr id="xdx_407_eus-gaap--Goodwill_iS_pp0p0_z47MQdaaQNFi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Balance, January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">249,986</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--GoodwillAcquiredDuringPeriod_zedLq1ozirc3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Acquisitions of Submersible Systems, Inc.</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">249,986</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Goodwill_iE_z8AKsgd0dBF3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, December 31</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">249,986</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">249,986</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_896_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zYV6u6znzJZ2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following table sets forth the components of the Company’s intangible assets at December 31, 2022: Summary of Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortization Period (Years)</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Cost</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accumulated Amortization</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net Book Value</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Intangible Assets Subject to amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 44%">Trademarks</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dtY_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zLwGyjeLKHCc" title="Amortization Period (Years)">15</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zFfRfWeOzcWl" style="width: 10%; text-align: right" title="Intangible assets, cost">121,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_z9TqMdIqyP7" style="width: 10%; text-align: right" title="Accumulated amortization">(10,712</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zsUcigibZ458" style="width: 10%; text-align: right" title="Intangible assets net book value">112,299</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer Relationships</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dtY_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zAPoR2mDBZz9" title="Amortization Period (Years)">10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zyu9VXrHnJC2" style="text-align: right" title="Intangible assets, cost">600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zUIDhEtNU8Mb" style="text-align: right" title="Accumulated amortization">(80,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zw7A3C5CuZ6k" style="text-align: right" title="Intangible assets net book value">520,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-Compete Agreements</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> <span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dtY_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--NoncompeteAgreementsMember_zmaT2AwP5G23" title="Amortization period (years)">5</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--NoncompeteAgreementsMember_zQ0NP5T3ROyj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Intangible assets, cost">22,000</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--NoncompeteAgreementsMember_zFtrmzQgxAvg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization">(5,867</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--NoncompeteAgreementsMember_zrXsvGZaQ4Te" style="border-bottom: Black 1.5pt solid; text-align: right" title="Intangible assets net book value">16,133</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231_zA2WssPYSP19" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, cost">743,000</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231_zdYb7Uy0B324" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization">(96,622</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231_zwstLQWmfsKf" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets net book value">646,422</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_897_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zH6CaH0tDCrc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The aggregate amortization remaining on the intangible assets as of December 31, 2022 is a follows: Schedule of Estimated Intangible Assets Amortization Expenses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" id="xdx_495_20221231_zgtIN1Ikf872" style="border-bottom: Black 1.5pt solid; text-align: center">Intangible Amortization</td> <td> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_maFLIANzjtR_zlglLr7rLbi7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">2023</td><td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="text-align: right; width: 18%">72,467</td> <td style="width: 1%"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_maFLIANzjtR_z4gjb1THqKYk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2024</td><td> </td> <td> </td> <td style="text-align: right">72,467</td> <td> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_maFLIANzjtR_zP5RMjIJHjdl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2025</td><td> </td> <td> </td> <td style="text-align: right">72,467</td> <td> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_maFLIANzjtR_zCOUeN5wqiXb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2026</td><td> </td> <td> </td> <td style="text-align: right">71,367</td> <td> </td></tr> <tr id="xdx_40B_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour_iI_maFLIANzjtR_zHE3cvVZfKZ9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Thereafter </td><td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">357,654</td> <td> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzjtR_zp5vlCldfhyc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total </td><td> </td> <td>$</td> <td style="text-align: right">646,422</td> <td> </td></tr> </table>

The following table sets forth the changes in the carrying amount of the Company’ Goodwill for the years ended December 31, 2022 and 2021: Summary of Changes in Goodwill <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_491_20220101__20221231_zlxu0ECGUMbg" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20210101__20211231_zfQjMbRLVeQl" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr id="xdx_407_eus-gaap--Goodwill_iS_pp0p0_z47MQdaaQNFi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Balance, January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">249,986</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--GoodwillAcquiredDuringPeriod_zedLq1ozirc3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Acquisitions of Submersible Systems, Inc.</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">249,986</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Goodwill_iE_z8AKsgd0dBF3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, December 31</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">249,986</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">249,986</td><td style="text-align: left"> </td></tr> </table>

249986

<p id="xdx_896_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zYV6u6znzJZ2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following table sets forth the components of the Company’s intangible assets at December 31, 2022: Summary of Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortization Period (Years)</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Cost</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accumulated Amortization</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net Book Value</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Intangible Assets Subject to amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 44%">Trademarks</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dtY_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zLwGyjeLKHCc" title="Amortization Period (Years)">15</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zFfRfWeOzcWl" style="width: 10%; text-align: right" title="Intangible assets, cost">121,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_z9TqMdIqyP7" style="width: 10%; text-align: right" title="Accumulated amortization">(10,712</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zsUcigibZ458" style="width: 10%; text-align: right" title="Intangible assets net book value">112,299</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer Relationships</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dtY_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zAPoR2mDBZz9" title="Amortization Period (Years)">10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zyu9VXrHnJC2" style="text-align: right" title="Intangible assets, cost">600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zUIDhEtNU8Mb" style="text-align: right" title="Accumulated amortization">(80,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zw7A3C5CuZ6k" style="text-align: right" title="Intangible assets net book value">520,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-Compete Agreements</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> <span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dtY_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--NoncompeteAgreementsMember_zmaT2AwP5G23" title="Amortization period (years)">5</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--NoncompeteAgreementsMember_zQ0NP5T3ROyj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Intangible assets, cost">22,000</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--NoncompeteAgreementsMember_zFtrmzQgxAvg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization">(5,867</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--NoncompeteAgreementsMember_zrXsvGZaQ4Te" style="border-bottom: Black 1.5pt solid; text-align: right" title="Intangible assets net book value">16,133</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231_zA2WssPYSP19" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, cost">743,000</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231_zdYb7Uy0B324" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization">(96,622</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231_zwstLQWmfsKf" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets net book value">646,422</td><td style="text-align: left"> </td></tr> </table>

P15Y

121000

-10712

112299

P10Y

600000

-80000

520000

P5Y

22000

-5867

16133

743000

-96622

646422

<p id="xdx_897_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zH6CaH0tDCrc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The aggregate amortization remaining on the intangible assets as of December 31, 2022 is a follows: Schedule of Estimated Intangible Assets Amortization Expenses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" id="xdx_495_20221231_zgtIN1Ikf872" style="border-bottom: Black 1.5pt solid; text-align: center">Intangible Amortization</td> <td> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_maFLIANzjtR_zlglLr7rLbi7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">2023</td><td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="text-align: right; width: 18%">72,467</td> <td style="width: 1%"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_maFLIANzjtR_z4gjb1THqKYk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2024</td><td> </td> <td> </td> <td style="text-align: right">72,467</td> <td> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_maFLIANzjtR_zP5RMjIJHjdl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2025</td><td> </td> <td> </td> <td style="text-align: right">72,467</td> <td> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_maFLIANzjtR_zCOUeN5wqiXb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2026</td><td> </td> <td> </td> <td style="text-align: right">71,367</td> <td> </td></tr> <tr id="xdx_40B_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour_iI_maFLIANzjtR_zHE3cvVZfKZ9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Thereafter </td><td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">357,654</td> <td> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzjtR_zp5vlCldfhyc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total </td><td> </td> <td>$</td> <td style="text-align: right">646,422</td> <td> </td></tr> </table>

72467

71367

357654

646422

Note 13. Stockholders’ Equity Common Stock On February 22, 2021, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20210221__20210222_zqAREnHV31p7" title="Number of shares of common stock related to conversion of convertible debt">422,209 shares of common stock related to the conversion of a convertible note and accrued interest of $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_pp0p0_c20210221__20210222_zcK44E4uPafb" title="Shares issued for conversion of convertible debentures and accrued interest">14,777. On March 1, 2021, the Company issued a consultant <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210227__20210301__srt--ProductOrServiceAxis__custom--InvestorRelationServicesMember__srt--TitleOfIndividualAxis__custom--ConsultantMember_zyjpRn7KNp8b" title="Common stock issued for services, shares">3,000,000 shares of its common stock related to investor relation services at a fair value of $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20210227__20210301__srt--ProductOrServiceAxis__custom--InvestorRelationServicesMember__srt--TitleOfIndividualAxis__custom--ConsultantMember_zdkq9I4h7MB2" title="Common stock issued for services">120,000. On March 25, 2021, the Company issued 27,500,000 shares of common stock to Charles F. Hyatt, a member of our Board of Directors, in consideration of $275,000. On February 28, 2021, the Company issued 116,279 shares of common stock to a consultant with a fair value of $5,000 for professional business services. On June 10, 2021, the Company issued <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20210609__20210610_zKOoijnYWNa3" title="Number of shares of common stock related to conversion of convertible debt">6,055,358 shares of common stock related to the conversion of a convertible note and accrued interest of $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_pp0p0_c20210609__20210610_zmZHEUIbkRi9" title="Shares issued for conversion of convertible debentures and accrued interest">60,554. On August 18, 2021, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20210817__20210818_zRezIKIHpbG5" title="Number of shares of common stock related to conversion of convertible debt">6,114,516 shares of common stock related to the conversion of a convertible note and accrued interest of $61,145. On September 1, 2021, the Company issued Charles Hyatt, a member of our Board of Directors, 10,000,000 units of the Company, with the unit consisting of one share of common stock and a two- year warrant to purchase one share of common stock at an exercise price of $<span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210902__srt--TitleOfIndividualAxis__custom--MrCharlesFHyattMember_zqXiMbuburnj" title="Class of Warrant or Right, Exercise Price of Warrants or Rights">0.025 per share in consideration of $250,000. The Company did not pay any fees or commissions in connection with the sale of the unit. On September 1, 2021, the Company issued Grace Hyatt, the adult child Charles Hyatt, 600,000 units of the Company, with each unit consisting of one share of common stock and a two- year warrant to purchase one share of common stock at an exercise price of $<span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210902__srt--TitleOfIndividualAxis__custom--MsGraceKellyHyattMember_z5dTC1bhyDh8" title="Class of Warrant or Right, Exercise Price of Warrants or Rights">0.025 per share in consideration of $15,000. The Company did not pay any fees or commissions in connection with the sale of the unit. In September, 2021, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210901__20210930__srt--TitleOfIndividualAxis__custom--ThreeAccreditedInvestorsMember_zYb0SOrHUCY7" title="Stock issued during period, shares">4,000,000 units of the Company to three accredited investors, with each unit consisting of one share of common stock and a two-year warrant to purchase one share of common stock at an exercise price of $<span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210930__srt--TitleOfIndividualAxis__custom--ThreeAccreditedInvestorsMember_zWFJkZ5kVJl2" title="Class of Warrant or Right, Exercise Price of Warrants or Rights">0.025 per share in consideration of $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20210901__20210930__srt--TitleOfIndividualAxis__custom--ThreeAccreditedInvestorsMember_zOIrsbGxTyL4" title="Stock issued during period, value">100,000. The Company did not pay any fees or commissions in connection with the sale of the unit. On September 3, 2021, the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210901__20210903__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TierraVistaPartnersLLCMember__dei--LegalEntityAxis__custom--SubmersibleSystemsIncMember_pdd" title="Number of shares issued, shares">273,054 shares of common stock to Tierra Vesta Group as part of the purchase agreement of Submersible Systems, Inc. with a fair value of $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20210901__20210903__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TierraVistaPartnersLLCMember__dei--LegalEntityAxis__custom--SubmersibleSystemsIncMember_pp0p0" title="Number of shares issued, value">14,499. On September 3, 2021, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210901__20210903__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SummitHoldingsVLLCMember__dei--LegalEntityAxis__custom--SubmersibleSystemsIncMember_zXAGvuiIAXai" title="Number of shares issued, shares">27,032,388 shares of common stock to Summit Holdings V, LLC. as part of the purchase agreement of Submersible Systems, Inc. with a fair value of $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20210901__20210903__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SummitHoldingsVLLCMember__dei--LegalEntityAxis__custom--SubmersibleSystemsIncMember_zQK1WWkPNgn" title="Number of shares issued, value">1,435,420. On September 22, 2021, the Company issued a law firm <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210920__20210922__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CroneLawGroupMember_zp4fAYfsemu2" title="Number of shares issued, shares">1,190,476 shares of common stock with a fair value of $55,952 as partial consideration for its legal services related to acquisition of SSI. In November and December, 2021 the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20211101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CroneLawGroupMember_zUEUzYIrvhKi" title="Common stock issued for services, shares">597,006 shares of its common stock with a fair value of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20211101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CroneLawGroupMember_zQ0OrnKPNDcd" title="Common stock issued for services, shares">21,000 to a consultant for services related to the dive retail industry. On December 31, 2021 the Company issued 763,983 shares of its common stock with a fair market value of $36,690 to a vendor related to exclusive distribution of its product line in the US and Caribbean. On January 17, 2022, the Company issued a law firm <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationGross_pid_c20220116__20220117__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LawFirmMember_zPGJag8QwWEa" title="Common stock issued for compensation, shares">1,000,000 shares of common stock with a fair value of $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensationGross_pp0p0_c20220116__20220117__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LawFirmMember_zTPvroQ27reh" title="Common stock issued for compensation">27,500 as part of the agreed upon compensation for a representation agreement. On January 31, 2022, the Company issued a consultant <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220130__20220131__srt--TitleOfIndividualAxis__custom--ConsultantMember_pdd" title="Stock issued during period, shares, issued for services">121,212 shares of common stock with a fair value of $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220130__20220131__srt--TitleOfIndividualAxis__custom--ConsultantMember_pp0p0" title="Stock issued during period, value, issued for services">4,000 for consulting services related to the dive industry. On February 2, 2022, the Company issued Charles Hyatt, a director, 10,000,000 shares from the exercise of a warrant at $<span id="xdx_903_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_c20220202__srt--TitleOfIndividualAxis__custom--MrCharlesFHyattMember_pdd" title="Class of warrant or right, exercise price of warrants or rights">0.025 per share in consideration of $250,000. On February 2, 2022, the Company issued Grace Hyatt, the adult child of Charles Hyatt, a director, 600,000 shares from the exercise of a warrant at $<span id="xdx_901_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20220202__srt--TitleOfIndividualAxis__custom--MsGraceKellyHyattMember_zKZNvyIbogw6" title="Class of warrant or right, exercise price of warrants or rights">0.025 per share in consideration of $15,000. On February 28, 2022, the Company issued a consultant, <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220227__20220228__srt--TitleOfIndividualAxis__custom--ConsultantMember_pdd" title="Stock issued during period, shares, issued for services">85,106 shares of common stock with a fair value of $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220227__20220228__srt--TitleOfIndividualAxis__custom--ConsultantMember_pp0p0" title="Stock issued during period, value, issued for services">4,000 for consulting services related to the dive industry. On May 3, 2022, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220503__20220503__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember_pdd" title="Stock issued during period, shares, new issues">3,084,831 shares of common stock pursuant to the asset purchase agreement with Gold Coast Scuba, LLC with a fair value of $120,000. On May 31, 2022, the Company issued a consultant, 302,953 shares of common stock with a fair value of $12,000 for consulting services related to the dive industry. On June 17, 2022, the Company issued 280,000 shares of common stock to an employee as a retirement gift. The fair value of this stock was $11,060. On June 30, 2022, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20220630__20220630__srt--TitleOfIndividualAxis__custom--HolderMember_zKxHegSbNz89" title="Convertible shares issued">449,522 shares of common stock to the holders of convertible notes for payment of interest through June 30, 2022. The fair value of these shares was $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_pp0p0_c20220630__20220630__srt--TitleOfIndividualAxis__custom--HolderMember_zA8jiMPjnz23" title="Convertible shares issued, value">23,048. On September 7, 2022, the Company issued to two accredited investors, <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220906__20220907__srt--TitleOfIndividualAxis__custom--TwoAccreditedInvestorsMember_zEPvsRuOhyed" title="Stock issued during period, shares, new issues">8,541,666 units of the Company, with each unit consisting of one share of common stock and a two-year common stock purchase warrant to purchase one share of common stock at an exercise price of $<span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220907__srt--TitleOfIndividualAxis__custom--TwoAccreditedInvestorsMember_zAWQNGnUBXU9" title="Class of warrant or right, exercise price of warrants or rights">0.024 per share in consideration of $205,000. The Company did not pay any fees or commissions in connection with the sale of the units. On September 30, 2022, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20220701__20220930__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zGxVsLwdUYY2" title="Convertible shares issued">136,527 shares of common stock to the holders of convertible notes for payment of interest for the three months ending September 30, 2022. The fair value of these shares was $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_pp0p0_c20220701__20220930__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zMLD1klnSJT7" title="Convertible shares issued, value">7,000. On November 1, 2022, the Company issued an aggregate of 1,155,881 shares to the designated shareholders in accordance with the amended STS Agreement. The fair value of these shares was $30,000. On December 13, 2022, the Company issued <span id="xdx_90B_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20221213__20221213__srt--TitleOfIndividualAxis__custom--MrCharlesFHyattMember_zbOj7vtMzr16" title="Stock issued during private offering, shares">5,714,286 units, each unit consists of one share of common stock and a two-year warrant to purchase one share of common stock at an exercise price of $<span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20221213__srt--TitleOfIndividualAxis__custom--MrCharlesFHyattMember_zhkkvYRQWL9" title="Class of warrant or right, exercise price of warrants or rights">0.0175 per share to Charles Hyatt a director, in a private offering for proceeds of $100,000. On December 31, 2022, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20221001__20221231__srt--TitleOfIndividualAxis__custom--ConsultantMember_zSM27m9kKZf9" title="Convertible shares issued">198,204 shares of common stock to the holders of convertible notes for payment of interest for the three months ending December 31, 2022. The fair value of these shares was $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20220101__20221231__srt--TitleOfIndividualAxis__custom--ConsultantMember_zaxzaEE2g6c9" title="Convertible shares issued, value">8,336. Preferred Stock During the second quarter of 2010, the holder of the majority of the Company’s outstanding shares of common stock approved an amendment to the Company’s Articles of Incorporation authorizing the issuance of 10,000,000 shares of blank check preferred stock. The blank check preferred stock as authorized has such voting powers, designations, preferences, limitations, restrictions and relative rights as may be determined by our Board of Directors of the Company from time to time in accordance with the provisions of the Florida Business Corporation Act. In April 2011 the Board of Directors designated 425,000 shares of the blank check preferred stock as Series A Convertible Preferred Stock. Each share of Series A Convertible Preferred Stock is convertible into a share of the Company’s common stock at any time at the option of the holder at a conversion price of $<span id="xdx_90D_eus-gaap--PreferredStockConvertibleConversionPrice_iI_c20110430__us-gaap--StatementClassOfStockAxis__custom--SeriesConvertiblePreferredStockMember_zYVN30M4FN9b" title="Preferred stock conversion price">18.23 per share. Holders of shares of <span id="xdx_906_eus-gaap--PreferredStockVotingRights_c20110401__20110430__us-gaap--StatementClassOfStockAxis__custom--SeriesConvertiblePreferredStockMember_zrZ5WA0BhiLc" title="Preferred stock, voting rights">Series A Convertible Preferred Stock are entitled to 250 votes for each share held. The Company’s common stock and Series A Convertible Preferred Stock vote together as on any matters submitted to our shareholders for a vote. As and December 31, 2022 and 2021, the <span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesConvertiblePreferredStockMember__srt--TitleOfIndividualAxis__custom--RobertCarmichaelMember_zLOtf2OkKmGc" title="Preferred stock, shares outstanding"><span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__custom--SeriesConvertiblePreferredStockMember__srt--TitleOfIndividualAxis__custom--RobertCarmichaelMember_zYagfBn7BjQ9" title="Preferred stock, shares outstanding">425,000 shares of Series A Convertible Preferred Stock are owned by Robert Carmichael. Equity Compensation Plan On May 26, 2021 the Company adopted an Equity Compensation Plan (the “Plan”). Under the Plan, stock options may be granted to employees, directors, and consultants in the form of incentive stock options or non-statutory stock options, stock purchase rights, time vested and/performance invested restricted stock, and stock appreciation rights and unrestricted shares. The maximum number of shares that may be issued under the Plan is <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_pid_c20210526__us-gaap--AwardTypeAxis__custom--EquityCompensationPlanMember_zrMgSexVbn91" title="Maximum number of shares authorized under plan">25,000,000 shares. The term of the Plan is ten years. The Company also issued options outside of the plan that were not approved by the security holders. These options may be granted to employees, directors, and consultants in the form of incentive stock options or non-qualified stock options. <p id="xdx_893_eus-gaap--ScheduleOfShareBasedCompensationEmployeeStockPurchasePlanActivityTableTextBlock_zBcW2ItTX6Rj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Equity Compensation Plan Information as of December 31, 2022: Schedule of Equity Compensation Plan Information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of securities to be issued upon exercise of outstanding options, warrants and rights (a)</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted – average exercise price of outstanding options, warrants and rights (b)</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of securities remaining available for future issuances under equity compensation plans (excluding securities reflected in column (a) (c)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Equity Compensation Plans Approved by Security Holders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20221231__us-gaap--PlanNameAxis__custom--EquityCompensationApprovedPlanMember__srt--TitleOfIndividualAxis__custom--SecurityHoldersMember_zNe5vRKIYoy1" style="width: 12%; text-align: right" title="Number of securities to be issued upon exercise of outstanding options, warrants and rights">3,467,647</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20221231__us-gaap--PlanNameAxis__custom--EquityCompensationApprovedPlanMember__srt--TitleOfIndividualAxis__custom--SecurityHoldersMember_zjHNXQpGvTY6" style="width: 12%; text-align: right" title="Weighted - average exercise price of outstanding options, warrants and rights">.0400</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20221231__us-gaap--PlanNameAxis__custom--EquityCompensationApprovedPlanMember__srt--TitleOfIndividualAxis__custom--SecurityHoldersMember_zPcOkO4tDjwl" style="width: 12%; text-align: right" title="Number of securities remaining available for future issuances under equity compensation plans (excluding securities reflected in column">21,532,353</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Equity Incentive Options issued outside of the Equity Compensation Plan</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20221231__us-gaap--PlanNameAxis__custom--EquityCompensationNotApprovedPlanMember__srt--TitleOfIndividualAxis__custom--SecurityHoldersMember_zBkKZUyjbIyg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of securities to be issued upon exercise of outstanding options, warrants and rights">234,971,520</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20221231__us-gaap--PlanNameAxis__custom--EquityCompensationNotApprovedPlanMember__srt--TitleOfIndividualAxis__custom--SecurityHoldersMember_zrgWMIdP3ry2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted - average exercise price of outstanding options, warrants and rights">.0359</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20221231__us-gaap--PlanNameAxis__custom--EquityCompensationNotApprovedPlanMember__srt--TitleOfIndividualAxis__custom--SecurityHoldersMember_zcg6Ycqbjcv7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of securities remaining available for future issuances under equity compensation plans excluding securities reflected in column">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20221231_zB1wpbprnwF9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of securities to be issued upon exercise of outstanding options, warrants and rights">238,439,167</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20221231_zQw2LEbgRCVb" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted - average exercise price of outstanding options, warrants and rights">.0360</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20221231_z32h8uJeGFMa" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of securities remaining available for future issuances under equity compensation plans">21,532,353</td><td style="text-align: left"> </td></tr> </table> Options The Company has issued options to purchase approximately 238,439,167 shares at an average price of $0.036 with a fair value of approximately $99,000. For the years ended December 31, 2022 and 2021, the Company issued options to purchase 5,710,901 and 33,473,246 shares, respectively. Upon exercise, shares of new common stock are issued by the Company. For the years ended December 31, 2022 and 2021, the Company recognized an expense of approximately $<span id="xdx_901_ecustom--StockBasedCompensationOptions_c20220101__20221231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zlFQTyTRrQ9e" title="Non-cash compensation expense">951,400 and $<span id="xdx_90F_ecustom--StockBasedCompensationOptions_c20210101__20211231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zUdfPnywv7q4" title="Non-cash compensation expense">1,154,800, respectively, of non-cash compensation expense (included in General and Administrative expense in the accompanying Consolidated Statement of Operations) determined by application of a Black-Scholes option pricing model with the following inputs: exercise price, dividend yields, risk-free interest rate, and expected annual volatility. As of December 31, 2022, the Company had approximately $<span id="xdx_90D_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z2qFjNKXK9A" title="Unrecognized pre-tax non-cash compensation expense">3,774,300 of unrecognized pre-tax non-cash compensation expense related to options to purchase shares, which the Company expects to recognize, based on a weighted-average period of <span id="xdx_90F_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zSezbwgg4x0g" title="Weighted-average period for recognition">1.5 years. The Company uses straight-line amortization of compensation expense over the requisite service period for time-based options. For performance-based options the Company evaluates the likelihood of a vesting qualification being met, and will establish the expense based on that evaluation. The maximum contractual term of the Company’s stock options is <span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zemkbDHKKfg" title="Maximum contractual term">5 years. The Company recognizes forfeitures as they occur. There are options to purchase approximately <span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_ztzfMsQLyod3" title="Number of shares vested">11,558,800 shares that have vested as of December 31, 2022. <p id="xdx_895_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_z29DR7L0Pqkj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white">The Company uses the Black-Scholes option-pricing model to estimate the fair value of its stock option awards and warrant issuances. The calculation of the fair value of the awards using the Black-Scholes option-pricing model is affected by the Company’s stock price on the date of grant as well as assumptions regarding the following: Schedule of Valuation Assumptions of Options <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Year ended December 31,</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_c20220101__20221231_ztZ6Gif6vkAk" title="Expected volatility, minimum">215.2% - <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_c20220101__20221231_z0cogYMPrbO3" title="Expected volatility, maximum">266.8</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_c20210101__20211231_zJKXPoeZhfp5" title="Expected volatility, minimum">249.4 – <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_c20210101__20211231_zGw2GPv9d0vk" title="Expected volatility, maximum">346.4</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__srt--RangeAxis__srt--MinimumMember_zuEMUm1O8dSk" title="Expected term">2.0 – <span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__srt--RangeAxis__srt--MaximumMember_z3gb8DnFWWv6" title="Expected term">2.50 Years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zMz9Bv1WewEd" title="Expected term">2 - <span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_z4a0NqwcP4a1" title="Expected term">2.50 Years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_c20220101__20221231_zeH0EEkePime" title="Risk-free interest rate, minimum">0.3% - <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_c20220101__20221231_z03o5WwIRbqd" title="Risk-free interest rate, maximum">1.4</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_c20210101__20211231_zxYIfMkJWoCa" title="Risk-free interest rate, minimum">0.25% -<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_c20210101__20211231_zZmyz4gSpApe" title="Risk-free interest rate, maximum"> .53</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Forfeiture Rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">0.17</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">0.03</td><td style="width: 1%; text-align: left">%</td></tr> </table> The expected volatility was determined with reference to the historical volatility of the Company’s stock. The Company uses historical data to estimate option exercise and employee termination within the valuation model. The expected term of options granted represents the period of time that options granted are expected to be outstanding. The risk-free interest rate for periods within the contractual life of the option is based on the U.S. Treasury rate in effect at the time of grant. <p id="xdx_892_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zVhF1O1h6gUh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white">A summary of the status of the Company’s outstanding stock options as of December 31, 2022 and 2021 and changes during the periods ending on that date is as follows Schedule of Outstanding Stock Option Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Remaining</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Aggregate</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of Options</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exercise Price</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Contractual Life in Years</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Intrinsic Value</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Outstanding at December 31, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20210101__20211231_zgENsqbA9uC5" style="width: 10%; text-align: right" title="Number of options, outstanding, beginning balance">199,730,020</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20210101__20211231_zKXNu15wLZm1" style="width: 10%; text-align: right" title="Weighted average exercise price, outstanding, beginning balance">0.0323</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_zXjLEew0UqK6" title="Weighted average remaining contractual life in years">2.84</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20210101__20211231_zZOo3ZnyDC96" style="text-align: right" title="Number of options, granted">33,473,246</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20210101__20211231_zwNGO0Xfq4j3" style="text-align: right" title="Weighted average exercise price, granted">0.0430</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20210101__20211231_z7LsJAMwf8G4" style="text-align: right" title="Number of options, forfeited">(75,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20210101__20211231_zVwjSj3gGHI" style="text-align: right" title="Weighted average exercise price, granted">0.0360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20210101__20211231_zUSTVMFIddVb" style="text-align: right" title="Number of optionss, exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20210101__20211231_zZFuFM4xyto7" style="text-align: right" title="Weighted average exercise price, exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cancelled</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_pid_c20210101__20211231_zI9yP0KH5SR1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of optionss, cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20210101__20211231_zld2P3zBHF8l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Outstanding – December 31, 2021</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20220101__20221231_zcEdx5X0W1o6" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, outstanding, beginning balance">233,128,266</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20220101__20221231_zPx1g3UcURjd" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding, beginning balance">0.0362</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231_zTxuiPZlZNqa" title="Weighted average remaining contractual life in years">2.23</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercisable – December 31, 2021</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20210101__20211231_zknfybnBn17c" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, exercisable, ending balance">76,068,249</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20210101__20211231_zoevTG0V5z69" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable, ending balance">0.0284</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20210101__20211231_zfq6yYp71LLb" title="Weighted average remaining contractual life in years, exercisable">2.30</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pp0p0_c20210101__20211231_z5gLCuc9Exvh" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, exercisable, ending balance">795,201</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Granted</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20221231_zB0yjpm7Uzbd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of options, granted">5,710,901</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220101__20221231_z85ArMlUIAf1" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, granted">0.0281</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Forfeited</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20220101__20221231_zsCVXiGjV5yi" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of options, forfeited">(400,000</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20220101__20221231_zhe0R6lwS3tb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, granted">0.0354</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Exercised</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20220101__20221231_zQ3MKMVpJ8Zf" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of optionss, exercised">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20220101__20221231_zPGT2MUV9UNk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercised">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Cancelled</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_pid_c20220101__20221231_zMsn6H1IniK" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of optionss, cancelled">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20220101__20221231_zRwkLVkG453b" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, cancelled">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Outstanding – December 31, 2022</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20220101__20221231_z12BdyJNg5T8" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of options, outstanding, ending balance">238,439,167</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20220101__20221231_zE1H7cQQBVIa" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, outstanding, ending balance">0.0360</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231_zjyU8mi9Md7k" title="Weighted average remaining contractual life in years">1.43</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Exercisable – December 31, 2022</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20220101__20221231_zokUXDZZqKbe" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of options, exercisable, ending balance">111,558,754</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20220101__20221231_zkls6ThlXB52" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercisable, ending balance">0.0321</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20221231_zyGqN8JWu196" title="Weighted average remaining contractual life in years, exercisable">1.33</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_985_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pp0p0_c20220101__20221231_ztJyoPFHbOG2" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate intrinsic value, exercisable, ending balance">68,994</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table> <p id="xdx_892_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_zbdIyKCIOOgb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following table summarizes information about employee stock options outstanding at December 31, 2022 Summary of Exercise Price of Employee Stock Options Outstanding <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Range of Exercise Price</td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number outstanding at December 31, 2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted average remaining life</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted average exercise price</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number exercisable at December 31, 2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted average exercise price</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted average remaining life</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%">$</td> <td style="width: 40%"><span id="xdx_90B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_zh5onzTycZk3" title="Exercise price, lower range limit">0.018 - $<span id="xdx_90F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_z1E2g6LALKd6" title="Exercise price, upper range limit">0.0225</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_zAbz2BBvOwok" style="width: 5%; text-align: right" title="Stock options, Outstanding">70,730,020</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_zwonxDR10rsb" title="Stock options, Weighted average remaining life">2.21</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_zzVrrhggReZh" style="width: 6%; text-align: right" title="Stock options, Weighted average exercise price">0.0182</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_zCmFot0XFSib" style="width: 6%; text-align: right" title="Stock options, Excercisable">45,730,020</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_zB3sN1YGPzx6" style="width: 6%; text-align: right" title="Stock options, Weighted average exercise price, Exercisable">0.0181</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_z1bSqyA0e591" title="Stock options, Weighted average remaining life, Exercisable">1.87</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>$</td> <td><span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_zSVDSRrBHDfe" title="Exercise price, lower range limit">0.0229 - $<span id="xdx_904_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_zfsoDKKVPmgk" title="Exercise price, upper range limit">0.0325</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_zTbNjPXQCPz3" style="text-align: right" title="Stock options, outstanding">9,093,254</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_zwy6ZOCv4quh" title="Stock options, Weighted average remaining life">2.54</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_zadBzhXDR0hd" style="text-align: right" title="Stock options, Weighted average exercise price">0.0251</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_zjPuGzKUv3jj" style="text-align: right" title="Stock options, Excercisable">9,018,254</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_zSKTdFzPF1Xb" style="text-align: right" title="Stock options, Weighted average exercise price, Exercisable">0.0250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_zjXriIKcFsJ2" title="Stock options, Weighted average remaining life, Exercisable">0.99</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>$</td> <td><span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_zStPCDl732D1" title="Exercise price, lower range limit">0.0360 - $<span id="xdx_906_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_zoyDETltoKUb" title="Exercise price, upper range limit">0.0425</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_zlLn0P3xC4L2" style="text-align: right" title="Stock options, outstanding">25,530,893</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_zzGUL5kP3Hk" title="Stock options, Weighted average remaining life">3.57</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_z7EEV1Tt02K9" style="text-align: right" title="Stock options, Weighted average exercise price">0.0398</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_zAM12fcF4B8d" style="text-align: right" title="Stock options, Excercisable">6,047,980</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_zkgZsNTUrcI8" style="text-align: right" title="Stock options, Weighted average exercise price, Exercisable">0.0396</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_z91nwVZX9ab7" title="Stock options, Weighted average remaining life, Exercisable">3.53</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>$</td> <td><span id="xdx_901_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_zjRrWnWYCTx7" title="Exercise price, lower range limit">0.0440 - $<span id="xdx_90C_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_z4PDXVH3zhq4" title="Exercise price, upper range limit">0.0531</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_zsZdY2Cq3Wvb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Stock options, outstanding">133,085,000</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_z5FvOlwECPV2" title="Stock options, Weighted average remaining life">0.52</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_zMy1ztTXMSgd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Stock options, Weighted average exercise price">0.0455</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_zWyjCm559JHe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Stock options, Excercisable">50,762,500</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_zeFVhqKblTR5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Stock options, Weighted average exercise price, Exercisable">0.0451</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_ziLSZII93fg" title="Stock options, Weighted average remaining life, Exercisable">0.36</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td> <td style="text-align: left">Outstanding options</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20221231_z2DG6QkrDLxe" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock options, outstanding">238,439,167</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231_zZlTVtjXKGB8" title="Stock options, weighted average remaining life">1.43</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20221231_zfXbhvmBSydb" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock options, weighted average exercise price">0.0360</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20221231_zthGfdwlYZFi" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock options, excercisable">111,558,754</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_iI_c20221231_zCzAKBqo8KU5" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock options, weighted average exercise price, exercisable">0.0321</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231_zztqOqk5Vdab" title="Stock options, weighted average remaining life, exercisable">1.33</td><td style="text-align: left"> </td></tr> </table> As of December 31, 2022, the Company had approximately $<span id="xdx_90D_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zTthyYs9KaXc" title="Unrecognized pre-tax non-cash compensation expense">3,774,300 of unrecognized pre-tax non-cash compensation expense related to options to purchase shares, which the Company expects to recognize, based on a weighted-average period of <span id="xdx_905_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zmmzBw9hCLC8" title="Weighted-average period for recognition">1.5 years. Warrants On September 1, 2021, the Company issued Charles Hyatt <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210901__20210901__srt--TitleOfIndividualAxis__custom--MrCharlesFHyattMember_zxp9sASpOYbi" title="Stock issued during period, shares, new issues">10,000,000 units, each unit consisted of one share of common stock and a two-year warrant to purchase one share of common stock at an exercise price of $<span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210901__srt--TitleOfIndividualAxis__custom--MrCharlesFHyattMember_zSAWQCkocBM9" title="Class of warrant or right, exercise price of warrants or rights">0.025 per share in consideration of $250,000. On September 1, 2021, the Company issued Grace Hyatt, the adult child of Charles Hyatt, <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210901__20210901__srt--TitleOfIndividualAxis__custom--MsGraceKellyHyattMember_z5QVBrOItxsd" title="Stock issued during period, shares, new issues">600,000 units, each unit consisted of one share of common stock and a two-year warrant to purchase one share of common stock at an exercise price of $<span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210901__srt--TitleOfIndividualAxis__custom--MsGraceKellyHyattMember_zBS4j1euQjXk" title="Class of warrant or right, exercise price of warrants or rights">0.025 per share in consideration of $15,000. On September, 2021, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210901__20210930__srt--TitleOfIndividualAxis__custom--ThreeAccreditedInvestorsMember_zF8pjpU4p5D4" title="Stock issued during period, shares, new issues">4,000,000 units to three accredited investors, each unit consisting of one share of common stock and a two-year warrant to purchase one share of common stock at $<span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210930__srt--TitleOfIndividualAxis__custom--ThreeAccreditedInvestorsMember_z8xBfHwW9lr2" title="Class of warrant or right, exercise price of warrants or rights">0.025 per share in consideration of $100,000. On February 2, 2022, the Company issued Charles Hyatt 10,000,000 shares of common stock upon the exercise of a warrant at $0.025 per share in consideration of $250,000. On February 2, 2022, the Company issued Grace Hyatt, the adult child of Charles Hyatt, <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220201__20220202__srt--TitleOfIndividualAxis__custom--MsGraceKellyHyattMember_zkcuVhfvFFFj" title="Stock issued during period, shares, new issues">600,000 shares of common stock upon the exercise of a warrant at $0.025 per share in consideration of $15,000. On September 7, 2022, the Company issued an aggregate of 8,541,666 units to two accredited investors. Each unit consisted of one share of common stock and a two-year common stock purchase warrant to purchase one share of common stock at an exercise price of $0.024 per share in consideration of $205,000. On December 13, 2022, the Company issued to Charles Hyatt, <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20221213__20221213__srt--TitleOfIndividualAxis__custom--MrCharlesFHyattMember_zRKnRxYMXrqa" title="Stock issued during period, shares, new issues">5,714,285 units. Each unit consisted of one share of common stock and a two-year common stock purchase warrant to purchase one share of common stock at an exercise price of $<span id="xdx_907_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20221213__srt--TitleOfIndividualAxis__custom--MrCharlesFHyattMember_zdwTV2Yrgaq4" title="Class of warrant or right, exercise price of warrants or rights">0.0175 per share in consideration of $100,000. <p id="xdx_895_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zqNSLcO8J6X4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">A summary of the Company’s warrants as of December 31, 2022 and 2021, and changes during the years ended December 31, 2022 and 2021 is presented below: Schedule of Warrants Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Remaining</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"/><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Warrants</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Contractual Life in Years</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Aggregate Intrinsic Value</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding at December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iNS_di_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zkvPL34ugOh7" style="text-align: right" title="Number of warrants, outstanding, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iS_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zwVh8BFYktt6" style="text-align: right" title="Weighted average exercise price, outstanding, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zRgEHXRUqGpi" title="Weighted average remaining contractual life in years">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 44%">Granted</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zezW5ErX77lf" style="width: 10%; text-align: right" title="Number of warrants, granted">14,600,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsGrantsInPeriodWeightedAverageGrantDateFairValue_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zaFrNgfuKAd2" style="width: 10%; text-align: right" title="Weighted average exercise price, granted">0.0250</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zWq1wCYPfCTf" style="text-align: right" title="Number of warrants, forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitedWeightedAverageExercisePrice_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zHbwnz6CbBcd" style="text-align: right" title="Weighted average exercise price, forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zQCdjEKDHX6a" style="text-align: right" title="Number of warrants, exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisedWeightedAverageExercisePrice_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zKa2oXSVV9Pe" style="text-align: right" title="Weighted average exercise price,exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cancelled</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zrBLbez30qf2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of warrants, cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsCancelledWeightedAverageExercisePrice_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zTvAuSOrdNzc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Outstanding – December 31, 2021</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iNS_di_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zIbtCQAji3m7" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, outstanding, beginning balance">14,600,000</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zVqU91Uv39u" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding, beginning balance">0.0250</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90E_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zPBMOz0mO7g" title="Weighted average remaining contractual life in years">1.67</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercisable – December 31, 2021</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisable_iE_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z4lTHzdJY028" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, exercisable">14,600,000</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableWeightedAverageExercisePrice_iE_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zCrahi2Stf8d" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable, ending balance">0.0250</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUu6PMRv5L2a" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average remaining contractual life in years, exercisable">1.67</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsExercisableIntrinsicValue1_iE_pp0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zXstcWvEaOjf" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, ending balance">153,300</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zT3QKfsZI2Og" style="text-align: right" title="Number of warrants, granted">14,255,951</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsGrantsInPeriodWeightedAverageGrantDateFairValue_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zzTsgMo8vNac" style="text-align: right" title="Weighted average exercise price, granted">0.0214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_znvClalXZXq" style="text-align: right" title="Number of warrants, forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitedWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zQeIQwApSW35" style="text-align: right" title="Weighted average exercise price, forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z5puUbk8DA9c" style="text-align: right" title="Number of warrants, exercised">(10,600,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisedWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zZSQ0s9lyYIl" style="text-align: right" title="Weighted average exercise price,exercised">0.0250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cancelled</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsCancelledWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zmF9QDID8x8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding – December 31, 2022</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zial2Xyht2Ll" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, outstanding, ending balance">18,255,951</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zRjonNVC4Jn2" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding, ending balance">0.0245</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_901_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zw3XzeUyHQg4" title="Weighted average remaining contractual life in years">1.55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercisable – December 31, 2022</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisable_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zOOO1RHcVVUa" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, exercisable">18,255,951</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableWeightedAverageExercisePrice_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z1XD2fXCoxHd" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable, ending balance">0.0245</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z55eulMQJlI" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average remaining contractual life in years, exercisable">1.55</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsExercisableIntrinsicValue1_iE_pp0p0_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zuJkgyE9Cslc" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, ending balance">12,000</td><td style="text-align: left"> </td></tr> </table>

422209

14777

3000000

120000

27500000

275000

116279

5000

6055358

60554

6114516

61145

10000000

0.025

250000

600000

0.025

15000

4000000

0.025

100000

273054

14499

27032388

1435420

1190476

55952

597006

21000

763983

36690

1000000

27500

121212

4000

10000000

0.025

250000

600000

0.025

15000

85106

4000

3084831

120000

302953

12000

280000

11060

449522

23048

8541666

0.024

205000

136527

7000

1155881

30000

5714286

each unit consists of one share of common stock and a two-year warrant to purchase one share of common stock

0.0175

100000

198204

8336

10000000

425000

18.23

Series A Convertible Preferred Stock are entitled to 250 votes for each share held

425000

25000000

<p id="xdx_893_eus-gaap--ScheduleOfShareBasedCompensationEmployeeStockPurchasePlanActivityTableTextBlock_zBcW2ItTX6Rj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Equity Compensation Plan Information as of December 31, 2022: Schedule of Equity Compensation Plan Information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of securities to be issued upon exercise of outstanding options, warrants and rights (a)</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted – average exercise price of outstanding options, warrants and rights (b)</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of securities remaining available for future issuances under equity compensation plans (excluding securities reflected in column (a) (c)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Equity Compensation Plans Approved by Security Holders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20221231__us-gaap--PlanNameAxis__custom--EquityCompensationApprovedPlanMember__srt--TitleOfIndividualAxis__custom--SecurityHoldersMember_zNe5vRKIYoy1" style="width: 12%; text-align: right" title="Number of securities to be issued upon exercise of outstanding options, warrants and rights">3,467,647</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20221231__us-gaap--PlanNameAxis__custom--EquityCompensationApprovedPlanMember__srt--TitleOfIndividualAxis__custom--SecurityHoldersMember_zjHNXQpGvTY6" style="width: 12%; text-align: right" title="Weighted - average exercise price of outstanding options, warrants and rights">.0400</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20221231__us-gaap--PlanNameAxis__custom--EquityCompensationApprovedPlanMember__srt--TitleOfIndividualAxis__custom--SecurityHoldersMember_zPcOkO4tDjwl" style="width: 12%; text-align: right" title="Number of securities remaining available for future issuances under equity compensation plans (excluding securities reflected in column">21,532,353</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Equity Incentive Options issued outside of the Equity Compensation Plan</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20221231__us-gaap--PlanNameAxis__custom--EquityCompensationNotApprovedPlanMember__srt--TitleOfIndividualAxis__custom--SecurityHoldersMember_zBkKZUyjbIyg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of securities to be issued upon exercise of outstanding options, warrants and rights">234,971,520</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20221231__us-gaap--PlanNameAxis__custom--EquityCompensationNotApprovedPlanMember__srt--TitleOfIndividualAxis__custom--SecurityHoldersMember_zrgWMIdP3ry2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted - average exercise price of outstanding options, warrants and rights">.0359</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20221231__us-gaap--PlanNameAxis__custom--EquityCompensationNotApprovedPlanMember__srt--TitleOfIndividualAxis__custom--SecurityHoldersMember_zcg6Ycqbjcv7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of securities remaining available for future issuances under equity compensation plans excluding securities reflected in column">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20221231_zB1wpbprnwF9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of securities to be issued upon exercise of outstanding options, warrants and rights">238,439,167</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20221231_zQw2LEbgRCVb" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted - average exercise price of outstanding options, warrants and rights">.0360</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20221231_z32h8uJeGFMa" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of securities remaining available for future issuances under equity compensation plans">21,532,353</td><td style="text-align: left"> </td></tr> </table>

3467647

0.0400

21532353

234971520

0.0359

238439167

0.0360

21532353

238439167

0.036

99000

5710901

33473246

951400 1154800

3774300

P1Y6M

P5Y

11558800

<p id="xdx_895_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_z29DR7L0Pqkj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white">The Company uses the Black-Scholes option-pricing model to estimate the fair value of its stock option awards and warrant issuances. The calculation of the fair value of the awards using the Black-Scholes option-pricing model is affected by the Company’s stock price on the date of grant as well as assumptions regarding the following: Schedule of Valuation Assumptions of Options <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Year ended December 31,</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_c20220101__20221231_ztZ6Gif6vkAk" title="Expected volatility, minimum">215.2% - <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_c20220101__20221231_z0cogYMPrbO3" title="Expected volatility, maximum">266.8</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_c20210101__20211231_zJKXPoeZhfp5" title="Expected volatility, minimum">249.4 – <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_c20210101__20211231_zGw2GPv9d0vk" title="Expected volatility, maximum">346.4</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__srt--RangeAxis__srt--MinimumMember_zuEMUm1O8dSk" title="Expected term">2.0 – <span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__srt--RangeAxis__srt--MaximumMember_z3gb8DnFWWv6" title="Expected term">2.50 Years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zMz9Bv1WewEd" title="Expected term">2 - <span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_z4a0NqwcP4a1" title="Expected term">2.50 Years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_c20220101__20221231_zeH0EEkePime" title="Risk-free interest rate, minimum">0.3% - <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_c20220101__20221231_z03o5WwIRbqd" title="Risk-free interest rate, maximum">1.4</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_c20210101__20211231_zxYIfMkJWoCa" title="Risk-free interest rate, minimum">0.25% -<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_c20210101__20211231_zZmyz4gSpApe" title="Risk-free interest rate, maximum"> .53</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Forfeiture Rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">0.17</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">0.03</td><td style="width: 1%; text-align: left">%</td></tr> </table>

2.152

2.668

2.494

3.464

P2Y

P2Y6M

P2Y

P2Y6M

0.003

0.014

0.0025

0.0017

0.0003

<p id="xdx_892_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zVhF1O1h6gUh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white">A summary of the status of the Company’s outstanding stock options as of December 31, 2022 and 2021 and changes during the periods ending on that date is as follows Schedule of Outstanding Stock Option Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Remaining</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Aggregate</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of Options</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exercise Price</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Contractual Life in Years</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Intrinsic Value</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Outstanding at December 31, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20210101__20211231_zgENsqbA9uC5" style="width: 10%; text-align: right" title="Number of options, outstanding, beginning balance">199,730,020</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20210101__20211231_zKXNu15wLZm1" style="width: 10%; text-align: right" title="Weighted average exercise price, outstanding, beginning balance">0.0323</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_zXjLEew0UqK6" title="Weighted average remaining contractual life in years">2.84</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20210101__20211231_zZOo3ZnyDC96" style="text-align: right" title="Number of options, granted">33,473,246</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20210101__20211231_zwNGO0Xfq4j3" style="text-align: right" title="Weighted average exercise price, granted">0.0430</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20210101__20211231_z7LsJAMwf8G4" style="text-align: right" title="Number of options, forfeited">(75,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20210101__20211231_zVwjSj3gGHI" style="text-align: right" title="Weighted average exercise price, granted">0.0360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20210101__20211231_zUSTVMFIddVb" style="text-align: right" title="Number of optionss, exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20210101__20211231_zZFuFM4xyto7" style="text-align: right" title="Weighted average exercise price, exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cancelled</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_pid_c20210101__20211231_zI9yP0KH5SR1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of optionss, cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20210101__20211231_zld2P3zBHF8l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Outstanding – December 31, 2021</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20220101__20221231_zcEdx5X0W1o6" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, outstanding, beginning balance">233,128,266</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20220101__20221231_zPx1g3UcURjd" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding, beginning balance">0.0362</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231_zTxuiPZlZNqa" title="Weighted average remaining contractual life in years">2.23</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercisable – December 31, 2021</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20210101__20211231_zknfybnBn17c" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, exercisable, ending balance">76,068,249</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20210101__20211231_zoevTG0V5z69" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable, ending balance">0.0284</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20210101__20211231_zfq6yYp71LLb" title="Weighted average remaining contractual life in years, exercisable">2.30</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pp0p0_c20210101__20211231_z5gLCuc9Exvh" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, exercisable, ending balance">795,201</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Granted</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20221231_zB0yjpm7Uzbd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of options, granted">5,710,901</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220101__20221231_z85ArMlUIAf1" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, granted">0.0281</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Forfeited</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20220101__20221231_zsCVXiGjV5yi" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of options, forfeited">(400,000</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20220101__20221231_zhe0R6lwS3tb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, granted">0.0354</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Exercised</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20220101__20221231_zQ3MKMVpJ8Zf" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of optionss, exercised">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20220101__20221231_zPGT2MUV9UNk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercised">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Cancelled</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_pid_c20220101__20221231_zMsn6H1IniK" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of optionss, cancelled">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20220101__20221231_zRwkLVkG453b" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, cancelled">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Outstanding – December 31, 2022</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20220101__20221231_z12BdyJNg5T8" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of options, outstanding, ending balance">238,439,167</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20220101__20221231_zE1H7cQQBVIa" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, outstanding, ending balance">0.0360</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231_zjyU8mi9Md7k" title="Weighted average remaining contractual life in years">1.43</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Exercisable – December 31, 2022</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20220101__20221231_zokUXDZZqKbe" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of options, exercisable, ending balance">111,558,754</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20220101__20221231_zkls6ThlXB52" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercisable, ending balance">0.0321</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20221231_zyGqN8JWu196" title="Weighted average remaining contractual life in years, exercisable">1.33</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_985_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pp0p0_c20220101__20221231_ztJyoPFHbOG2" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate intrinsic value, exercisable, ending balance">68,994</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table>

199730020

0.0323

P2Y10M2D

33473246

0.0430

75000

0.0360

233128266

0.0362

P2Y2M23D

76068249

0.0284

P2Y3M18D

795201

5710901

0.0281

400000

0.0354

238439167

0.0360

P1Y5M4D

111558754

0.0321

P1Y3M29D

68994

<p id="xdx_892_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_zbdIyKCIOOgb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following table summarizes information about employee stock options outstanding at December 31, 2022 Summary of Exercise Price of Employee Stock Options Outstanding <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Range of Exercise Price</td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number outstanding at December 31, 2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted average remaining life</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted average exercise price</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number exercisable at December 31, 2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted average exercise price</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted average remaining life</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%">$</td> <td style="width: 40%"><span id="xdx_90B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_zh5onzTycZk3" title="Exercise price, lower range limit">0.018 - $<span id="xdx_90F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_z1E2g6LALKd6" title="Exercise price, upper range limit">0.0225</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_zAbz2BBvOwok" style="width: 5%; text-align: right" title="Stock options, Outstanding">70,730,020</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_zwonxDR10rsb" title="Stock options, Weighted average remaining life">2.21</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_zzVrrhggReZh" style="width: 6%; text-align: right" title="Stock options, Weighted average exercise price">0.0182</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_zCmFot0XFSib" style="width: 6%; text-align: right" title="Stock options, Excercisable">45,730,020</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_zB3sN1YGPzx6" style="width: 6%; text-align: right" title="Stock options, Weighted average exercise price, Exercisable">0.0181</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_z1bSqyA0e591" title="Stock options, Weighted average remaining life, Exercisable">1.87</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>$</td> <td><span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_zSVDSRrBHDfe" title="Exercise price, lower range limit">0.0229 - $<span id="xdx_904_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_zfsoDKKVPmgk" title="Exercise price, upper range limit">0.0325</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_zTbNjPXQCPz3" style="text-align: right" title="Stock options, outstanding">9,093,254</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_zwy6ZOCv4quh" title="Stock options, Weighted average remaining life">2.54</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_zadBzhXDR0hd" style="text-align: right" title="Stock options, Weighted average exercise price">0.0251</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_zjPuGzKUv3jj" style="text-align: right" title="Stock options, Excercisable">9,018,254</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_zSKTdFzPF1Xb" style="text-align: right" title="Stock options, Weighted average exercise price, Exercisable">0.0250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_zjXriIKcFsJ2" title="Stock options, Weighted average remaining life, Exercisable">0.99</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>$</td> <td><span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_zStPCDl732D1" title="Exercise price, lower range limit">0.0360 - $<span id="xdx_906_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_zoyDETltoKUb" title="Exercise price, upper range limit">0.0425</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_zlLn0P3xC4L2" style="text-align: right" title="Stock options, outstanding">25,530,893</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_zzGUL5kP3Hk" title="Stock options, Weighted average remaining life">3.57</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_z7EEV1Tt02K9" style="text-align: right" title="Stock options, Weighted average exercise price">0.0398</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_zAM12fcF4B8d" style="text-align: right" title="Stock options, Excercisable">6,047,980</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_zkgZsNTUrcI8" style="text-align: right" title="Stock options, Weighted average exercise price, Exercisable">0.0396</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_z91nwVZX9ab7" title="Stock options, Weighted average remaining life, Exercisable">3.53</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>$</td> <td><span id="xdx_901_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_zjRrWnWYCTx7" title="Exercise price, lower range limit">0.0440 - $<span id="xdx_90C_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_z4PDXVH3zhq4" title="Exercise price, upper range limit">0.0531</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_zsZdY2Cq3Wvb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Stock options, outstanding">133,085,000</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_z5FvOlwECPV2" title="Stock options, Weighted average remaining life">0.52</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_zMy1ztTXMSgd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Stock options, Weighted average exercise price">0.0455</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_zWyjCm559JHe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Stock options, Excercisable">50,762,500</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_iI_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_zeFVhqKblTR5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Stock options, Weighted average exercise price, Exercisable">0.0451</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_ziLSZII93fg" title="Stock options, Weighted average remaining life, Exercisable">0.36</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td> <td style="text-align: left">Outstanding options</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20221231_z2DG6QkrDLxe" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock options, outstanding">238,439,167</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231_zZlTVtjXKGB8" title="Stock options, weighted average remaining life">1.43</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20221231_zfXbhvmBSydb" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock options, weighted average exercise price">0.0360</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20221231_zthGfdwlYZFi" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock options, excercisable">111,558,754</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_iI_c20221231_zCzAKBqo8KU5" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock options, weighted average exercise price, exercisable">0.0321</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231_zztqOqk5Vdab" title="Stock options, weighted average remaining life, exercisable">1.33</td><td style="text-align: left"> </td></tr> </table>

0.018

0.0225

70730020

P2Y2M15D

0.0182

45730020

0.0181

P1Y10M13D

0.0229

0.0325

9093254

P2Y6M14D

0.0251

9018254

0.0250

P0Y11M26D

0.0360

0.0425

25530893

P3Y6M25D

0.0398

6047980

0.0396

P3Y6M10D

0.0440

0.0531

133085000

P0Y6M7D

0.0455

50762500

0.0451

P0Y4M9D

238439167

P1Y5M4D

0.0360

111558754

0.0321

P1Y3M29D

3774300

P1Y6M

10000000

0.025

250000

600000

0.025

15000

4000000

0.025

100000

10000000

0.025

250000

600000

0.025

15000

8541666

0.024

205000

5714285

0.0175

100000

<p id="xdx_895_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zqNSLcO8J6X4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">A summary of the Company’s warrants as of December 31, 2022 and 2021, and changes during the years ended December 31, 2022 and 2021 is presented below: Schedule of Warrants Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Remaining</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"/><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Warrants</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Contractual Life in Years</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Aggregate Intrinsic Value</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding at December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iNS_di_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zkvPL34ugOh7" style="text-align: right" title="Number of warrants, outstanding, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iS_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zwVh8BFYktt6" style="text-align: right" title="Weighted average exercise price, outstanding, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zRgEHXRUqGpi" title="Weighted average remaining contractual life in years">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 44%">Granted</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zezW5ErX77lf" style="width: 10%; text-align: right" title="Number of warrants, granted">14,600,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsGrantsInPeriodWeightedAverageGrantDateFairValue_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zaFrNgfuKAd2" style="width: 10%; text-align: right" title="Weighted average exercise price, granted">0.0250</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zWq1wCYPfCTf" style="text-align: right" title="Number of warrants, forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitedWeightedAverageExercisePrice_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zHbwnz6CbBcd" style="text-align: right" title="Weighted average exercise price, forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zQCdjEKDHX6a" style="text-align: right" title="Number of warrants, exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisedWeightedAverageExercisePrice_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zKa2oXSVV9Pe" style="text-align: right" title="Weighted average exercise price,exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cancelled</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zrBLbez30qf2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of warrants, cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsCancelledWeightedAverageExercisePrice_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zTvAuSOrdNzc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Outstanding – December 31, 2021</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iNS_di_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zIbtCQAji3m7" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, outstanding, beginning balance">14,600,000</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zVqU91Uv39u" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding, beginning balance">0.0250</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90E_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zPBMOz0mO7g" title="Weighted average remaining contractual life in years">1.67</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercisable – December 31, 2021</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisable_iE_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z4lTHzdJY028" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, exercisable">14,600,000</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableWeightedAverageExercisePrice_iE_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zCrahi2Stf8d" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable, ending balance">0.0250</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUu6PMRv5L2a" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average remaining contractual life in years, exercisable">1.67</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsExercisableIntrinsicValue1_iE_pp0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zXstcWvEaOjf" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, ending balance">153,300</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zT3QKfsZI2Og" style="text-align: right" title="Number of warrants, granted">14,255,951</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsGrantsInPeriodWeightedAverageGrantDateFairValue_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zzTsgMo8vNac" style="text-align: right" title="Weighted average exercise price, granted">0.0214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_znvClalXZXq" style="text-align: right" title="Number of warrants, forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitedWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zQeIQwApSW35" style="text-align: right" title="Weighted average exercise price, forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z5puUbk8DA9c" style="text-align: right" title="Number of warrants, exercised">(10,600,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisedWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zZSQ0s9lyYIl" style="text-align: right" title="Weighted average exercise price,exercised">0.0250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cancelled</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsCancelledWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zmF9QDID8x8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding – December 31, 2022</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zial2Xyht2Ll" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, outstanding, ending balance">18,255,951</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zRjonNVC4Jn2" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding, ending balance">0.0245</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_901_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zw3XzeUyHQg4" title="Weighted average remaining contractual life in years">1.55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercisable – December 31, 2022</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisable_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zOOO1RHcVVUa" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, exercisable">18,255,951</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableWeightedAverageExercisePrice_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z1XD2fXCoxHd" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable, ending balance">0.0245</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z55eulMQJlI" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average remaining contractual life in years, exercisable">1.55</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsExercisableIntrinsicValue1_iE_pp0p0_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zuJkgyE9Cslc" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, ending balance">12,000</td><td style="text-align: left"> </td></tr> </table>

14600000

0.0250

-14600000

0.0250 P1Y8M1D 14600000 0.0250 P1Y8M1D 153300

14255951

0.0214

10600000

0.0250

18255951

0.0245 P1Y6M18D 18255951 0.0245 P1Y6M18D 12000

<p id="xdx_807_eus-gaap--IncomeTaxDisclosureTextBlock_z2Jlv4oeiZY4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.3pt">Note 14. Income Taxes The Company records a valuation allowance to reduce its deferred tax assets to the amount that is more likely than not to be realized. While the Company has considered future taxable income and ongoing prudent and feasible tax planning strategies in assessing the need for the valuation allowance, in the event the Company were to determine that it would not be able to realize all or part of its net deferred tax assets in the future, an adjustment to the deferred tax assets would be charged to income in the period such determination was made. Likewise, should the Company determine that it would be able to realize its deferred tax assets in the future in excess of its net recorded amount, an adjustment to the deferred tax assets would increase income in the period such determination was made. <p id="xdx_892_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zXHLVWGzV6i" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The components of the provision for income tax expense are as follows for the years ended: Schedule of Provision for Income Tax Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_497_20220101__20221231_zWxPGEGqrwS3" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20210101__20211231_z9GLpxTyGJgl" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Current taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CurrentFederalTaxExpenseBenefit_zjdFHlvMr9a9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_zL2pzuWYyC6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">State</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CurrentIncomeTaxExpenseBenefit_z2wE4zlaEeE" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Current taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncreaseDecreaseInDeferredIncomeTaxes_zDQq70PMXTsd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Change in deferred taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">680,108</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">40,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_zo2G53Xb8qee" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Change in valuation allowance</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(680,108</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(40,100</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_z4FZ2d908Wij" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Provision for income tax expense</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_89C_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zb1fNALhbI11" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2022 and 2021: Summary of Significant Components of Deferred Tax Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_499_20221231_zimj6UoycUR5" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_490_20211231_z6mqjzDwBBab" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits_iI_maDTAGzGbI_z78GmrAG4HRi" style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: justify">Equity based compensation</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">395,600</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">154,400</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_iI_maDTAGzGbI_zzNyMPulVKa8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Allowance for doubtful accounts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,700</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsInventory_iI_maDTAGzGbI_zqRYu3sc73X2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Reserves for slow moving inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DeferredTaxAssetsDepreciation_maDTAGzGbI_zSm7APoYsIgc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsOther_iI_maDTAGzGbI_zUQKLWhkcp51" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Reserve for recall</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(33,700</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzGbI_zWcr4YC0PWwg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Net operating loss carryforward</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,759,300</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,285,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzGbI_maDTACzfdf_ztzKvpc4ldC5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,218,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,504,200</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxLiabilitiesOther_iI_maDTLzay0_zbe0kZNq1Abl" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Reserve for recall</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(33,700</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredIncomeTaxLiabilities_iNI_di_maDTLzay0_z3fcrnnOmUak" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total deferred tax liability</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(33,700</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxLiabilities_iI_mtDTLzay0_zLYUyZuJMF9k" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total deferred tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,184,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,504,200</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTACzfdf_zHFairENXLCb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Valuation allowance</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,184,400</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,504,200</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTACzfdf_zX0zbkuwN1z" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Deferred tax assets, net of valuation allowance</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td></tr> </table> The effective tax rate used for calculation of the deferred taxes as of December 31, 2022 was 25.35%. The Company has established a 100% valuation allowance against deferred tax assets of approximately $2,184,400, due to the uncertainty regarding realization reserve against the deferred tax assets. The change in valuation allowance was an increase of $680,108. The Company has approximately $3,346,650 of net loss carryforward that expire through 2037 and $2,125,933 that carryforward indefinitely but is limited to 80% of taxable income in any one year. The effective tax rate used for calculation of the deferred taxes as of December 31, 2021 was 25.35%. The Company has established a 100% valuation allowance against deferred tax assets of $1,504,200 due to the uncertainty regarding realization reserve against the deferred tax assets. The change in valuation allowance was an increase of $40,100. <p id="xdx_893_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zgPojgfjyJol" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The significant differences between the statutory tax rate and the effective tax rates for the Company for the years ended are as follows: Schedule of Differences Between Statutory Tax Rate and Effective Tax Rate <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_490_20220101__20221231_z1f6LUuZvQ8j" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_492_20210101__20211231_zrZnGW5NjQne" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_pid_dpi_zXVsWbjEnSml" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(21.00</td><td style="width: 1%; text-align: left">)%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(21.00</td><td style="width: 1%; text-align: left">)%</td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_zQpxhME9ja3i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State tax, net of Federal benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4.30</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4.35</td><td style="text-align: left">)%</td></tr> <tr id="xdx_40B_ecustom--EffectiveIncomeTaxRateReconciliationPermanentDifferences_pid_dp_uPure_zQFnJ0w7glAb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Permanent differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.07</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5.20</td><td style="text-align: left">%</td></tr> <tr id="xdx_406_ecustom--EffectiveIncomeTaxRateReconciliationTemporaryDifferences_pid_dp_uPure_zfaHiNIlWYO1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Temporary differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10.90</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22.76</td><td style="text-align: left">%</td></tr> <tr id="xdx_40C_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_zegoYxreAtEi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">14.35</td><td style="text-align: left">%</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2.61</td><td style="text-align: left">)%</td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_zB2fY0wCxZZ5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effective tax rate</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="text-align: left">%</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="text-align: left">%</td></tr> </table> The Company’s income tax returns for 2019 through 2022 remain subject to examination by the Internal Revenue Services and state tax authorities.

<p id="xdx_892_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zXHLVWGzV6i" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The components of the provision for income tax expense are as follows for the years ended: Schedule of Provision for Income Tax Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_497_20220101__20221231_zWxPGEGqrwS3" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20210101__20211231_z9GLpxTyGJgl" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Current taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CurrentFederalTaxExpenseBenefit_zjdFHlvMr9a9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_zL2pzuWYyC6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">State</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CurrentIncomeTaxExpenseBenefit_z2wE4zlaEeE" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Current taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncreaseDecreaseInDeferredIncomeTaxes_zDQq70PMXTsd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Change in deferred taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">680,108</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">40,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_zo2G53Xb8qee" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Change in valuation allowance</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(680,108</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(40,100</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_z4FZ2d908Wij" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Provision for income tax expense</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="text-align: left"> </td></tr> </table>

680108

40100

-680108

-40100

<p id="xdx_89C_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zb1fNALhbI11" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2022 and 2021: Summary of Significant Components of Deferred Tax Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_499_20221231_zimj6UoycUR5" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_490_20211231_z6mqjzDwBBab" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits_iI_maDTAGzGbI_z78GmrAG4HRi" style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: justify">Equity based compensation</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">395,600</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">154,400</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_iI_maDTAGzGbI_zzNyMPulVKa8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Allowance for doubtful accounts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,700</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsInventory_iI_maDTAGzGbI_zqRYu3sc73X2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Reserves for slow moving inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DeferredTaxAssetsDepreciation_maDTAGzGbI_zSm7APoYsIgc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsOther_iI_maDTAGzGbI_zUQKLWhkcp51" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Reserve for recall</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(33,700</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzGbI_zWcr4YC0PWwg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Net operating loss carryforward</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,759,300</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,285,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzGbI_maDTACzfdf_ztzKvpc4ldC5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,218,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,504,200</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxLiabilitiesOther_iI_maDTLzay0_zbe0kZNq1Abl" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Reserve for recall</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(33,700</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredIncomeTaxLiabilities_iNI_di_maDTLzay0_z3fcrnnOmUak" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total deferred tax liability</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(33,700</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxLiabilities_iI_mtDTLzay0_zLYUyZuJMF9k" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total deferred tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,184,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,504,200</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTACzfdf_zHFairENXLCb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Valuation allowance</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,184,400</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,504,200</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTACzfdf_zX0zbkuwN1z" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Deferred tax assets, net of valuation allowance</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td></tr> </table>

395600

154400

7200

11700

42200

46500

13800 6000

-33700

1759300

1285500

2218100

1504200

-33700

33700

2184400

1504200

2184400

1504200

0.2535 1

2184400

680108

3346650

net loss carryforward that expire through 2037

2125933

0.2535 1

1504200

<p id="xdx_893_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zgPojgfjyJol" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The significant differences between the statutory tax rate and the effective tax rates for the Company for the years ended are as follows: Schedule of Differences Between Statutory Tax Rate and Effective Tax Rate <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_490_20220101__20221231_z1f6LUuZvQ8j" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_492_20210101__20211231_zrZnGW5NjQne" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_pid_dpi_zXVsWbjEnSml" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(21.00</td><td style="width: 1%; text-align: left">)%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(21.00</td><td style="width: 1%; text-align: left">)%</td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_zQpxhME9ja3i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State tax, net of Federal benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4.30</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4.35</td><td style="text-align: left">)%</td></tr> <tr id="xdx_40B_ecustom--EffectiveIncomeTaxRateReconciliationPermanentDifferences_pid_dp_uPure_zQFnJ0w7glAb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Permanent differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.07</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5.20</td><td style="text-align: left">%</td></tr> <tr id="xdx_406_ecustom--EffectiveIncomeTaxRateReconciliationTemporaryDifferences_pid_dp_uPure_zfaHiNIlWYO1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Temporary differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10.90</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22.76</td><td style="text-align: left">%</td></tr> <tr id="xdx_40C_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_zegoYxreAtEi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">14.35</td><td style="text-align: left">%</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2.61</td><td style="text-align: left">)%</td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_zB2fY0wCxZZ5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effective tax rate</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="text-align: left">%</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="text-align: left">%</td></tr> </table>

0.2100

-0.0430

-0.0435

0.0007 0.0520 0.1090 0.2276

0.1435

-0.0261

<p id="xdx_80C_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zUtIEopLsob7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.3pt">Note 15. Commitments and Contingencies Leases On August 14, 2014, the Company entered into a thirty-seven month lease for its facilities in Pompano Beach, Florida, commencing on September 1, 2014. Terms included payment of a $5,367 security deposit; base rent of approximately $4,000 per month over the term of the lease plus sales tax; and payment of 10.76% of annual operating expenses (common areas maintenance), which was approximately $2,000 per month subject to periodic adjustment. On December 1, 2016, the Company entered into an amendment to the initial lease agreement, commencing on October 1, 2017, extending the term of the lease for an additional eighty-four months, expiring September 30, 2024. The base rent was increased to $4,626 per month with a 3% annual escalation throughout the amended term. On January 4, 2018, the Company entered into a sixty-one month lease renewal for its facility in Huntington Beach, California commencing on February 1, 2018. Terms included base rent of approximately $9,300 per month for the first 12 months with an annual escalation clause of 2.5% thereafter. The Company paid a security deposit of $8,450 upon entering into the lease. On November 11, 2018, the Company entered a sixty-nine month lease commencing on January 1, 2019 for approximately 8,025 square feet adjoining its existing facility in Pompano Beach, Florida. Terms of the new lease include a $6,527 security deposit; initial base rent of approximately $4,848 per month escalating at 3% per year during the term of the lease plus Florida state sales tax and 10.11% of the buildings annual operating expenses (common area maintenance) which is approximately $1,679 per month, subject to adjustment as provided in the lease. On May 2, 2022, LBI entered into a lease assignment agreement with Gold Coast Scuba, LLC and Vicnsons Realty Group, LLC whereby LBI is the assignee to the remainder of the lease for the property located at 259 Commercial Blvd., Suites 2 and 3 in Lauderdale-By-The Sea, Florida. The lease is in its third year of a three-year term and has a $2,816 per month base rent. The lease provides an option to renew for an additional term of two years with an increase of base rent by 3.5%. On September 14, 2022, SSI entered into a sixty-month lease renewal for its facility in Huntington Beach, California effective February 1, 2022. Terms included base rent of approximately $17,550 per month for the first 24 months with an annual escalation clause of 3.0% thereafter. Obligations under the lease are guaranteed by the Company. The Company paid an additional security deposit of $10,727 upon entering into the lease. On September 30, 2022, SSI entered into a sublease of its facility in Huntington Beach, California with Camburg Engineering, Inc.(“Tenant”) commencing October 1, 2022, The term of the sublease is through December 31, 2023 with a base monthly rent of $2,247 for the first twelve months with an 3% annual escalation thereafter. The Tenant also pays a monthly common area maintenance of $112. The Tenant provided a security deposit of $2,426 upon entering into the sublease. Royalty Agreement On June 30, 2020, the Company entered into Amendment No. 2 to its Patent License Agreement with Setaysha Technical Solutions, LLC (“STS”). The amendment set certain limits and expectations of the assistance from STS related to designing and commercializing certain diving products and revised the royalty payments due to STS as consideration for uncompensated services. The Company is obligated to pay STS a minimum yearly royalty of $<span id="xdx_90A_ecustom--MinimumRoyalty_pp0p0_c20200628__20200630__us-gaap--TypeOfArrangementAxis__custom--PatentLicenseAgreementMember__dei--LegalEntityAxis__custom--SetayshaTechnicalSolutionsLLCMember_zJ90vGwkXWl3">60,000, or $<span id="xdx_908_ecustom--MinimumRoyalty_pp0p0_c20191201__20191231__us-gaap--TypeOfArrangementAxis__custom--PatentLicenseAgreementMember__dei--LegalEntityAxis__custom--SetayshaTechnicalSolutionsLLCMember_zhcGDlIksdV1">15,000 per fiscal quarter, beginning in December 2019 and increasing by 2.15% per year. The minimum royalty was temporarily increased to $<span id="xdx_901_ecustom--IncreasesInMinimumRoyalty_pp0p0_c20200628__20200630__us-gaap--TypeOfArrangementAxis__custom--PatentLicenseAgreementMember__dei--LegalEntityAxis__custom--SetayshaTechnicalSolutionsLLCMember__us-gaap--AwardDateAxis__custom--FiscalYearTwoThousandAndTwentyFourMember_z5kKLoBr1yt4">60,000 for fiscal years 2022, 2023 and 2024, with a fourth quarter true up against earned royalties. In addition, if the Company terminates the Agreement with STS prior to December 31, 2023, the Company is obligated to pay STS $<span id="xdx_90A_ecustom--ObligationToPayRoyalty_pp0p0_c20200628__20200630__us-gaap--TypeOfArrangementAxis__custom--PatentLicenseAgreementMember__dei--LegalEntityAxis__custom--SetayshaTechnicalSolutionsLLCMember__us-gaap--AwardDateAxis__custom--DecemberThirtyOneTwoThousandAndTwentyThreeMember_z8fQAF1T6sfc">180,000, less cumulative royalties paid in excess of $<span id="xdx_902_ecustom--ObligationToPayRoyalty_pp0p0_c20200628__20200630__us-gaap--TypeOfArrangementAxis__custom--PatentLicenseAgreementMember__dei--LegalEntityAxis__custom--SetayshaTechnicalSolutionsLLCMember__us-gaap--AwardDateAxis__custom--YearsTwoThousandAndNineteenThroughTwoThousandAndTwentyFourMember_zJVnkw86D6aj">200,174 for the years 2019 through 2024. In accordance with the amendment, the Company will pay additional minimum royalties of $<span id="xdx_90F_ecustom--MinimumRoyalty_pp0p0_c20220101__20220930__us-gaap--TypeOfArrangementAxis__custom--PatentLicenseAgreementMember__dei--LegalEntityAxis__custom--SetayshaTechnicalSolutionsLLCMember__us-gaap--AwardDateAxis__custom--FiscalYearTwoThousandAndTwentyTwoThroughTwoThousandAndTwentyFourMember_z5jcmkLqq0Vc">60,000 per year or $<span id="xdx_906_ecustom--MinimumRoyalty_pp0p0_c20220101__20220930__us-gaap--TypeOfArrangementAxis__custom--PatentLicenseAgreementMember__dei--LegalEntityAxis__custom--SetayshaTechnicalSolutionsLLCMember__us-gaap--AwardDateAxis__custom--QuarterTwoThousandAndTwentyTwoThroughTwoThousandAndTwentyFourMember_zInKHFDQtcg6">15,000 per quarter for the years 2022 through 2024. On November 1, 2022 the Company issued to the designees of STS <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pp0p0_c20221029__20221102__us-gaap--TypeOfArrangementAxis__custom--PatentLicenseAgreementMember__dei--LegalEntityAxis__custom--SetayshaTechnicalSolutionsLLCMember_zmWftZOqWp3k" title="Stock issued, shares">1,155,881 shares of common stock with a fair value of $30,000 in accordance with the Patent License Agreement. Royalty recorded under this Agreement was $<span id="xdx_90A_eus-gaap--PaymentsForRoyalties_pp0p0_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--PatentLicenseAgreementMember__dei--LegalEntityAxis__custom--SetayshaTechnicalSolutionsLLCMember_zPRHitHhDf99" title="Payments for royalties">203,621 and $<span id="xdx_900_eus-gaap--PaymentsForRoyalties_pp0p0_c20210101__20211231__us-gaap--TypeOfArrangementAxis__custom--PatentLicenseAgreementMember__dei--LegalEntityAxis__custom--SetayshaTechnicalSolutionsLLCMember_zRNmK0UMcPm3" title="Payments for royalties">157,855 for twelve months ended December 31, 2022 and December 31, 2021, respectively. As included in other liabilities, accrued royalties under this agreement were $<span id="xdx_903_eus-gaap--AccruedRoyaltiesCurrent_iI_c20221231__us-gaap--TypeOfArrangementAxis__custom--PatentLicenseAgreementMember__dei--LegalEntityAxis__custom--SetayshaTechnicalSolutionsLLCMember_zt9lXugiaIsa" title="Accrued royalties">18,870 and <span id="xdx_902_eus-gaap--AccruedRoyaltiesCurrent_iI_c20211231__us-gaap--TypeOfArrangementAxis__custom--PatentLicenseAgreementMember__dei--LegalEntityAxis__custom--SetayshaTechnicalSolutionsLLCMember_z81T88dKg296" title="Accrued royalties">59,493 at December 31, 2022 and 2021, respectively. Consulting and Employment Agreements On June 9, 2020, the Company entered into a one-year advertising and marketing agreement with Figment Design for $<span id="xdx_90A_ecustom--BilledAmount_pp0p0_c20200608__20200609__us-gaap--AwardTypeAxis__custom--JulyThirtyOneTwoThousandTwentyOneMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAndEmploymentAgreementsMember_zKx2ifrufWA" title="Billed amount">8,840 per month which agreement terminated on July 31, 2021. On November 5, 2020, the Company entered into a three-year employment agreement with Christopher Constable (the “Constable Employment Agreement”) pursuant to which Mr. Constable serves as Chief Executive Officer of the Company. Previously, Mr. Constable had provided advisory services to the Company through an agreement with Brandywine LLC. In consideration for his services, Mr. Constable shall receive (i) an annual base salary of $200,000, payable in accordance with the customary payroll practices of the Company, and (ii) upon execution of the Employment Agreement and on each anniversary of the date of the Agreement during the term, a non-qualified immediately exercisable five-year option to purchase that number of shares equal to $<span id="xdx_905_eus-gaap--PaymentsForRepurchaseOfCommonStock_pp0p0_c20201104__20201105__us-gaap--TypeOfArrangementAxis__custom--ConstableEmploymentAgreementMember_zz04tkHFq5bf" title="Payments for repurchase of common stock">100,000 of the value of the Company’s common stock at an exercise price equal to the market price of the Company’s common stock on the date of issuance. Accordingly, on November 5, 2020, Mr. Constable was issued an option to purchase <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20201105__us-gaap--TypeOfArrangementAxis__custom--ConstableEmploymentAgreementMember_zmjESod8U4ed" title="Share-based compensation arrangement by share-based payment award, options, outstanding, number">5,434,783 shares of the common stock at an exercise price of $<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_c20201105__us-gaap--TypeOfArrangementAxis__custom--ConstableEmploymentAgreementMember_zZonH93dakBk" title="Exercise price">0.0184 per share and on November 5, 2021, Mr. Constable was issued an option to purchase <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20211105__us-gaap--TypeOfArrangementAxis__custom--ConstableEmploymentAgreementMember_zedKQA4f5CCf" title="Share-based compensation arrangement by share-based payment award, options, outstanding, number">2,403,846 shares of the Company’s common stock at an exercise price of $<span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_c20211105__us-gaap--TypeOfArrangementAxis__custom--ConstableEmploymentAgreementMember_zjU8uDxk6X1k" title="Exercise price">0.0401 per share. In addition, Mr. Constable shall be entitled to receive <span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_pp0p0_dxL_c20201104__20201105__us-gaap--TypeOfArrangementAxis__custom--ConstableEmploymentAgreementMember__us-gaap--AwardTypeAxis__custom--FourYearStockOptionMember_zbxR5rEVcWr7" title="::XDX::P4Y">four-year stock options to purchase shares of common stock at an exercise price equal to $<span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20201105__us-gaap--TypeOfArrangementAxis__custom--ConstableEmploymentAgreementMember_zRCIfCVgPa7h" title="Options exercisable price">0.0184 per share in the following amounts based upon the following performance milestones during the term of the Constable Employment Agreement: (i) <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20201105__us-gaap--TypeOfArrangementAxis__custom--ConstableEmploymentAgreementMember__us-gaap--AwardTypeAxis__custom--FourYearStockOptionMember_zuskTRHiRq79">2,000,000 shares – if the Company’s total net revenues, as reported in its statement of operations in its financial statements in its filings with the SEC, including as a result of a stock or asset acquisition of a third party (“Net Revenues”) are in excess of $<span id="xdx_901_ecustom--StockOrAssetAcquisitionOfThirdParty_pp0p0_c20201104__20201105__us-gaap--TypeOfArrangementAxis__custom--ConstableEmploymentAgreementMember__us-gaap--AwardTypeAxis__custom--FourYearStockOptionMember_zzYoJ4Ck3fVa" title="Stock or asset acquisition of third party">5,000,000, in the aggregate, for four consecutive fiscal quarters; (ii) <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20201105__us-gaap--TypeOfArrangementAxis__custom--ConstableEmploymentAgreementMember__us-gaap--AwardTypeAxis__custom--FourConsecutiveFiscalQuartersOneMember_ztRWlJitocN7">3,000,000 shares – if the Company’s Net Revenues are in excess of $<span id="xdx_900_ecustom--AggregateValueOfExcessOfNetRevenue_pp0p0_c20201104__20201105__us-gaap--TypeOfArrangementAxis__custom--ConstableEmploymentAgreementMember__us-gaap--AwardTypeAxis__custom--FourConsecutiveFiscalQuartersOneMember_zMIWynmwXJB1" title="Aggregate value of excess of net revenue">7,500,000, in the aggregate, for four consecutive fiscal quarters; (iii) <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20201105__us-gaap--TypeOfArrangementAxis__custom--ConstableEmploymentAgreementMember__us-gaap--AwardTypeAxis__custom--FourConsecutiveFiscalQuartersTwoMember_zm8Ex4a6rmYl" title="Share-based compensation arrangement by share-based payment award, options, outstanding, number">5,000,000 shares – if the Company’s Net Revenues are in excess of $<span id="xdx_902_ecustom--AggregateValueOfExcessOfNetRevenue_pp0p0_c20201104__20201105__us-gaap--TypeOfArrangementAxis__custom--ConstableEmploymentAgreementMember__us-gaap--AwardTypeAxis__custom--FourConsecutiveFiscalQuartersTwoMember_zPrugKLDRjVd" title="Aggregate value of excess of net revenue">10,000,000, in the aggregate, for four consecutive fiscal quarters; and (iv) <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20201104__20201105__us-gaap--TypeOfArrangementAxis__custom--ConstableEmploymentAgreementMember_z0yefoMpqq7" title="Stock issued during period, shares, new issues">20,000,000 shares – if the Company’s common stock is listed on the NASDAQ or New York Stock Exchange. On March 1, 2021, the Company entered into an investor relations consulting agreement with BGM Equity Partners, LLC. The term of the agreement is twelve months. As compensation, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationGross_c20210227__20210301__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationConsultingAgreementMember__dei--LegalEntityAxis__custom--BMGEquityPartnersLLCMember_z4EQH6gJlzX2" title="Shares issued">3,000,000 shares of its common stock valued at $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensationGross_pp0p0_c20210227__20210301__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationConsultingAgreementMember__dei--LegalEntityAxis__custom--BMGEquityPartnersLLCMember_zW65CZjldAPe" title="Shares issued, value, share-based payment arrangement, before forfeiture">120,000 to BGM Equity Partners. The agreement expired on March 1, 2022. On August 1, 2021, the Company and Blake Carmichael entered into a three-year employment agreement (the “Blake Carmichael Employment Agreement”) pursuant to which Mr. Carmichael shall serve as Chief Executive Officer of BLU3. In consideration for his services, Blake Carmichael shall receive (i) an annual base salary of $120,000, payable in accordance with the customary payroll practices of the Company, and (ii) a cash bonus equal to 5% of the net income of BLU3 payable quarterly, beginning with the first full calendar quarter after the execution of the agreement. (iii) upon execution of the Employment Agreement, a non-qualified <span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dxL_c20210801__20210801__us-gaap--TypeOfArrangementAxis__custom--BlakeCarmichaelAgreementMember_zTxYpfTknjUa" title="weighted average remaining contractual term::XDX::P5Y">five-year stock option to purchase <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20210801__us-gaap--TypeOfArrangementAxis__custom--BlakeCarmichaelAgreementMember_z7x6dGC5mkWf" title="Common stock shares purchase">3,759,400 shares at $<span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_c20210801__us-gaap--TypeOfArrangementAxis__custom--BlakeCarmichaelAgreementMember_zWwUqhskW8F1" title="Exercise price">0.0399, <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription_c20210801__20210801__us-gaap--TypeOfArrangementAxis__custom--BlakeCarmichaelAgreementMember_zfDWYGZat9Oi" title="Vesting description">33.3% of which shares vest immediately, 33.3% vest on the second anniversary, and 33.3% vest on the third anniversary of the agreement. In addition, Blake Carmichael shall be entitled to receive a <span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dxL_c20210801__20210801__us-gaap--TypeOfArrangementAxis__custom--BlakeCarmichaelAgreementOneMember_z82yJuqEPAIe" title="Weighted average remaining contractual term::XDX::P5Y">five-year stock option to purchase up to <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20210801__us-gaap--TypeOfArrangementAxis__custom--BlakeCarmichaelAgreementOneMember__srt--RangeAxis__srt--MaximumMember_zz0LviF1GUmc">18,000,000 shares of common stock at an exercise price of $<span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_c20210801__us-gaap--TypeOfArrangementAxis__custom--BlakeCarmichaelAgreementOneMember_zDs5tqldRsNc" title="Exercise price">0.0399 per share that will vest upon annual financial metrics based upon a revenue measurement, expediency measurement and an EBITDA measurement. On August 6, 2021, the Company entered into a six-month, non-exclusive mergers and acquisitions services agreement with Newbridge Securities Corporation which provides for a 7% commission for the first $2,000,000 paid in aggregate purchase price consideration and 6% on an aggregate purchase price in excess of $2,000,000 for any merger or acquisition target sourced by Newbridge, to be paid in common stock of the Company. Such agreement expired by its terms. On September 3, 2021, SSI and Christeen Buban entered into a three-year employment agreement (the “Buban Employment Agreement”) pursuant to which Ms. Buban shall serve as the President of SSI. In consideration for her services, Mrs. Buban shall receive (i) an annual base salary of $110,000, payable in accordance with the customary payroll practices of the Company, (ii) a car allowance and cell phone allowance of $<span id="xdx_90F_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210830__20210903__us-gaap--TypeOfArrangementAxis__custom--BubanAgreementMember_zufaDl705YVc" title="Share based payment arrangement, expense">10,800 per year, (iii) a <span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dxL_c20210830__20210903__us-gaap--TypeOfArrangementAxis__custom--BubanAgreementMember_zzM2oMe0a00j" title="Share based compensation arrangement, contractual term::XDX::P5Y">five-year option issued under the Plan to purchase <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20210903__us-gaap--TypeOfArrangementAxis__custom--BubanAgreementMember_z64GcNha5V8h" title="Share-based compensation arrangement by share-based payment award, options, outstanding, number">300,000 shares of common stock of the Company at $<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20210903__us-gaap--TypeOfArrangementAxis__custom--BubanAgreementMember_zq5fBbeTyQ7b" title="Exercise price">0.0531 per share, which option vests quarterly over the eight calendar quarters. In addition, Mrs. Buban shall be entitled to receive a <span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dxL_c20210830__20210903__us-gaap--TypeOfArrangementAxis__custom--BubanAgreementMember_zM2nmCWC7qWe" title="Weighted average remaining contractual term::XDX::P5Y">five-year stock option to purchase up to <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20210903__us-gaap--TypeOfArrangementAxis__custom--BubanAgreementMember__srt--RangeAxis__srt--MaximumMember_zBjKBxZ8PKT9" title="Common stock shares purchase">7,110,000 shares of common stock of the Company at an exercise price of $<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20210903__us-gaap--TypeOfArrangementAxis__custom--BubanAgreementMember__us-gaap--AwardTypeAxis__custom--FiveYearStockOptionMember_zK9bAtd2OV0b" title="Exercise price">0.0531 per share, which vests upon the attainment of certain defined annual financial metrics, as set forth in the Buban Employment Agreement. On May 2, 2022, the Company entered into a two-year employment agreement with Steven Gagas (the “Gagas Employment Agreement”) pursuant to which Mr. Gagas shall serve as the General Manager of the dive shop currently operating within LBI. In consideration for his services Mr. Gagas shall receive an annual salary of $50,000. On January 17, 2022, the Company entered into an agreement with The Crone Law Group, PC (“CLG”) for the provision of legal services. In consideration therefor, the Company will pay CLG a monthly flat fee of $3,000 for the SEC reporting work, and its normal hourly rate for any other legal work and issued 1,000,000 shares of common stock with a fair market value of $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensationGross_pp0p0_c20220116__20220117__dei--LegalEntityAxis__custom--CroneLawGroupMember_zZptymjHQ3wa" title="Common stock with a fair market value">27,500 to CLG. On December 22, 2022, the U.S. Consumer Products Safety Commission (the “CPSC”) issued a voluntary recall notice for the Nomad tankless dive system, which is distributed by BLU3, Inc. As part of the recall procedure, the CPSC has approved the Company’s proposed remedy for the recall and BLU3 will begin to receive units back from consumers to repair affected Nomad units. The Company has evaluated the costs of this recall and has deemed it necessary to set an allowance of $160,500 for such costs. Legal The Company was a defendant in an action, Basil Vann, as Personal Representative of the Estate of Jeffrey William Morris v. Brownie’s Marine Group, Inc., filed on May 6, 2019 in the Circuit Court of the 17th Judicial Circuit, Broward County, Florida. The complaint, related to consulting services provided to the Company by the deceased between 2005 and 2017, alleged breach of contract and quantum meruit and sought $15,870.97 in unpaid consulting fees together with interest. In April 2020, the Company filed a Motion to Dismiss, and at a hearing held in May 2021, the Court struck certain allegations contained in the complaint, the parties agreed that the quantum meruit allegation is deemed to be an alternative to the breach of contract allegation but permitted certain other allegations to stand. The parties entered mediation pursuant to the Court’s order. This action was settled for $10,000 on July 12, 2021. The Company paid monthly installments of $1,000. The settlement was fully paid during the second quarter of 2022.

5367

4000

0.1076

2000

the Company entered into an amendment to the initial lease agreement, commencing on October 1, 2017, extending the term of the lease for an additional eighty-four months

2024-09-30

4626

0.03

9300

0.025 8450

8025

6527

4848

3 0.1011

1679

2816

0.035

17550

0.030

10727

2247

0.03 112 2426 60000 15000 0.0215 60000 180000 200174 60000 15000

1155881

203621

157855

18870

59493

8840

200000

100000

5434783

0.0184

2403846

0.0401

0.0184

2000000

5000000

3000000

7500000

5000000

10000000

20000000

3000000

120000

3759400

0.0399

33.3% of which shares vest immediately, 33.3% vest on the second anniversary, and 33.3% vest on the third anniversary of the agreement

18000000

0.0399

0.07

2000000

0.06

2000000

110000

10800

300000

0.0531

7110000

0.0531

50000

3000

1000000

27500

160500

15870.97

10000

1000

Note 16. Segments The Company has five operating segments as described below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">SSA Products, which sells recreational multi-diver surface supplied air diving systems.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">High Pressure Gas Systems, which sells high pressure air and industrial gas compressor packages.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">3.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Ultra- Portable Tankless Dive Systems, which sells next generation electric surface supply air diving systems and electric shallow dive system that are battery operated and completely portable to the user.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">4.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Redundant Air Tank Systems, which manufactures and distributes a line of high-pressure tanks and redundant air systems for the military and recreational diving industries.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">5.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Guided Tour and Retail, which provides guided tours using the BLU3 technology, and also operates as a retail store for the diving community.</td></tr> </table> <p id="xdx_89C_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zQhxL2nY3kTk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> Schedule of Segment Reporting Information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49A_20220101__20221231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--LegacySSAProductsMember_z46NI6GHvirj" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20210101__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--LegacySSAProductsMember_zTFVMpZWwKp5" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20220101__20221231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--HighPressureGasSystemsMember_zwg61FL2THa3" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_49A_20210101__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--HighPressureGasSystemsMember_zBnU2QMnc8xh" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" id="xdx_497_20220101__20221231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--UltraPortableTanklessDiveSystemsMember_z291aSKMwjai" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20210101__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--UltraPortableTanklessDiveSystemsMember_zHjdu0iqmYv" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" id="xdx_496_20220101__20221231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--RedundantAirTankSystemsMember_zMj9j63DFua9" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20210101__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--RedundantAirTankSystemsMember_zzL085wph3j7" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20220101__20221231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--GuidedTourRetailMember_zjljQ4db9Pyj" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20210101__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--GuidedTourRetailMember_zNFwtk3L39e4" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" id="xdx_496_20220101__20221231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z5ZCtbpB9Weh" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_498_20210101__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_znWg2giXyNz5" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="46" style="border-bottom: Black 1.5pt solid; text-align: center">Year ended December 31</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Legacy SSA Products</td><td> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">High Pressure Gas Systems</td><td> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Ultra-Portable Tankless Dive Systems</td><td> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Redundant Air Tank Systems</td><td> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Guided Tour Retail</td><td> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Total Company</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr id="xdx_401_eus-gaap--Revenues_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Net Revenues</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">2,601,622</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">2,897,210</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">1,118,081</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">616,039</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">3,052,193</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">2,241,359</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">1,592,602</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">472,771</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">212,876</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">8,577,373</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">6,227,379</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CostOfRevenue_iN_pp0p0_di_zdaSntka01kh" style="vertical-align: bottom; background-color: White"> <td>Cost of Revenue</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,941,570</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,161,396</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(690,415</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(386,517</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,866,850</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,437,512</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,109,340</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(352,395</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(174,999</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,783,173</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,337,820</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--GrossProfit_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross Profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">660,052</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">735,814</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">427,666</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">229,522</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,185,343</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">803,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">483,262</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120,016</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,877</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,794,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,889,199</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DepreciationAndAmortization_z265UqyQbdji" style="vertical-align: bottom; background-color: White"> <td>Depreciation/Amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,487</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,447</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,913</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,479</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,677</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,546</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,348</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">154,425</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">56,472</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingIncomeLoss_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income (loss) from operations</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,161,446</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,778,463</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">84,342</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">17,980</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(193,777</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">32,995</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(340,435</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(125,215</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(78,581</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,850,397</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,852,703</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Assets</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--Assets_iI_pp0p0_c20221231__srt--ProductOrServiceAxis__custom--LegacySSAProductsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zgh9dvIbrLaj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">1,354,034</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--Assets_iI_pp0p0_c20211231__srt--ProductOrServiceAxis__custom--LegacySSAProductsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zasdC5MEg00b" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">1,346,096</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Assets_iI_pp0p0_c20221231__srt--ProductOrServiceAxis__custom--HighPressureGasSystemsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_znYwZzVQTyWa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">415,354</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--Assets_iI_pp0p0_c20211231__srt--ProductOrServiceAxis__custom--HighPressureGasSystemsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z7FZmV3UYkKl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">346,499</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--Assets_iI_pp0p0_c20221231__srt--ProductOrServiceAxis__custom--UltraPortableTanklessDiveSystemsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsXa0zBsFHKe" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">984,946</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Assets_iI_pp0p0_c20211231__srt--ProductOrServiceAxis__custom--UltraPortableTanklessDiveSystemsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zuDzVj4hxb66" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">903,718</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--Assets_iI_pp0p0_c20221231__srt--ProductOrServiceAxis__custom--RedundantAirTankSystemsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zzz2kfadP9W4" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">2,672,134</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--Assets_iI_pp0p0_c20211231__srt--ProductOrServiceAxis__custom--RedundantAirTankSystemsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z2V7CyZyZa3j" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">2,077,648</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--Assets_iI_pp0p0_c20221231__srt--ProductOrServiceAxis__custom--GuidedTourRetailMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z9m0jzTEn04f" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">239,016</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--Assets_iI_pp0p0_c20211231__srt--ProductOrServiceAxis__custom--GuidedTourRetailMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zhtiVJNrIqH5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--Assets_iI_pp0p0_c20221231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z0H9v82XRW17" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">5,665,484</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--Assets_iI_pp0p0_c20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zczTbWU8u7L4" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">4,673,961</td><td style="text-align: left"> </td></tr> </table>

<p id="xdx_89C_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zQhxL2nY3kTk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> Schedule of Segment Reporting Information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49A_20220101__20221231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--LegacySSAProductsMember_z46NI6GHvirj" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20210101__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--LegacySSAProductsMember_zTFVMpZWwKp5" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20220101__20221231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--HighPressureGasSystemsMember_zwg61FL2THa3" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_49A_20210101__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--HighPressureGasSystemsMember_zBnU2QMnc8xh" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" id="xdx_497_20220101__20221231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--UltraPortableTanklessDiveSystemsMember_z291aSKMwjai" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20210101__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--UltraPortableTanklessDiveSystemsMember_zHjdu0iqmYv" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" id="xdx_496_20220101__20221231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--RedundantAirTankSystemsMember_zMj9j63DFua9" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20210101__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--RedundantAirTankSystemsMember_zzL085wph3j7" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20220101__20221231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--GuidedTourRetailMember_zjljQ4db9Pyj" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20210101__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--ProductOrServiceAxis__custom--GuidedTourRetailMember_zNFwtk3L39e4" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" id="xdx_496_20220101__20221231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z5ZCtbpB9Weh" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_498_20210101__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_znWg2giXyNz5" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="46" style="border-bottom: Black 1.5pt solid; text-align: center">Year ended December 31</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Legacy SSA Products</td><td> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">High Pressure Gas Systems</td><td> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Ultra-Portable Tankless Dive Systems</td><td> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Redundant Air Tank Systems</td><td> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Guided Tour Retail</td><td> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Total Company</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td></tr> <tr id="xdx_401_eus-gaap--Revenues_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Net Revenues</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">2,601,622</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">2,897,210</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">1,118,081</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">616,039</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">3,052,193</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">2,241,359</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">1,592,602</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">472,771</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">212,876</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">8,577,373</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 1%; text-align: right">6,227,379</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CostOfRevenue_iN_pp0p0_di_zdaSntka01kh" style="vertical-align: bottom; background-color: White"> <td>Cost of Revenue</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,941,570</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,161,396</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(690,415</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(386,517</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,866,850</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,437,512</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,109,340</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(352,395</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(174,999</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,783,173</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,337,820</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--GrossProfit_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross Profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">660,052</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">735,814</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">427,666</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">229,522</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,185,343</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">803,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">483,262</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120,016</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,877</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,794,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,889,199</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DepreciationAndAmortization_z265UqyQbdji" style="vertical-align: bottom; background-color: White"> <td>Depreciation/Amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,487</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,447</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,913</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,479</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,677</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,546</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,348</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">154,425</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">56,472</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingIncomeLoss_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income (loss) from operations</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,161,446</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,778,463</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">84,342</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">17,980</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(193,777</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">32,995</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(340,435</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(125,215</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(78,581</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,850,397</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,852,703</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Assets</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--Assets_iI_pp0p0_c20221231__srt--ProductOrServiceAxis__custom--LegacySSAProductsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zgh9dvIbrLaj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">1,354,034</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--Assets_iI_pp0p0_c20211231__srt--ProductOrServiceAxis__custom--LegacySSAProductsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zasdC5MEg00b" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">1,346,096</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Assets_iI_pp0p0_c20221231__srt--ProductOrServiceAxis__custom--HighPressureGasSystemsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_znYwZzVQTyWa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">415,354</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--Assets_iI_pp0p0_c20211231__srt--ProductOrServiceAxis__custom--HighPressureGasSystemsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z7FZmV3UYkKl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">346,499</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--Assets_iI_pp0p0_c20221231__srt--ProductOrServiceAxis__custom--UltraPortableTanklessDiveSystemsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsXa0zBsFHKe" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">984,946</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Assets_iI_pp0p0_c20211231__srt--ProductOrServiceAxis__custom--UltraPortableTanklessDiveSystemsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zuDzVj4hxb66" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">903,718</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--Assets_iI_pp0p0_c20221231__srt--ProductOrServiceAxis__custom--RedundantAirTankSystemsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zzz2kfadP9W4" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">2,672,134</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--Assets_iI_pp0p0_c20211231__srt--ProductOrServiceAxis__custom--RedundantAirTankSystemsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z2V7CyZyZa3j" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">2,077,648</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--Assets_iI_pp0p0_c20221231__srt--ProductOrServiceAxis__custom--GuidedTourRetailMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z9m0jzTEn04f" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">239,016</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--Assets_iI_pp0p0_c20211231__srt--ProductOrServiceAxis__custom--GuidedTourRetailMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zhtiVJNrIqH5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--Assets_iI_pp0p0_c20221231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z0H9v82XRW17" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">5,665,484</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--Assets_iI_pp0p0_c20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zczTbWU8u7L4" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets">4,673,961</td><td style="text-align: left"> </td></tr> </table>

2601622

2897210

1118081

616039

3052193

2241359

1592602

472771

212876

8577373

6227379

1941570

2161396

690415

386517

1866850

1437512

1109340

352395

174999

5783173

4337820

660052

735814

427666

229522

1185343

803847

483262

120016

37877

2794200

1889199

17487

17447

17913

14479

105677

24546

13348

154425

56472

-1161446

-1778463

84342

17980

-193777

32995

-340435

-125215

-78581

-1850397

-1852703

1354034

1346096

415354

346499

984946

903718

2672134

2077648

239016

5665484

4673961

Note 17. Subsequent Events On January 18, 2023 and February 18, 2023, the Company issued to Charles Hyatt, an aggregate of <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230118__20230218__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--MrCharlesFHyattMember_zZPnleE7jK95" title="Stock issued during period, shares, new issues">11,428,570 units, with each<span id="xdx_90B_eus-gaap--SaleOfStockDescriptionOfTransaction_c20230118__20230218__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--MrCharlesFHyattMember_zEkaCjOUhlDg" title="Unit description"> unit consisting of one share of common stock and a two-year common stock purchase warrant to purchase one share of common stock at an exercise price of $<span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20230218__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--MrCharlesFHyattMember_zMCyyfBVXLy9" title="Class of warrant or right, exercise price of warrants or rights">0.0175 per share in consideration of $<span id="xdx_901_eus-gaap--ProceedsFromWarrantExercises_pp0p0_c20230118__20230218__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--MrCharlesFHyattMember_zLWPbfKBWHu7" title="Proceeds from warrant exercises">200,000.

11428570

unit consisting of one share of common stock and a two-year common stock purchase warrant to purchase one share of common stock

0.0175

200000

The Company borrowed $10,000 in exchange for a convertible note (the “Hoboken Convertible Note”). The holder at its option may convert all or part of the note plus accrued interest into common stock at a price of 30% discount as determined from the average four highest closing bid prices over the preceding five trading days. The Company valued the beneficial conversion feature of the convertible debenture at $4,286, which was accreted to interest expense over the period of the note. On February 22, 2021, this note and accrued interest of $4,777 were converted by the holder into 422,209 shares of common stock in accordance with the terms of the note. On December 1, 2017, the Company issued a $50,000 principal amount 6% secured convertible promissory note, initially due December 1, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, is guaranteed by the Company’s wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Mr. Carmichael. On December 5, 2017, the Company issued a $50,000 principal amount 6% secured convertible promissory note, initially due December 4, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, is guaranteed by the Company’s wholly owned subsidiaries, Trebor and BHP and the personal guarantee of Mr. Carmichael. On September 3, 2021, the Company issued a $346,500 note payable to Summit Holding V, LLC as part of the acquisition of SSI. The note carries 8% unsecured convertible promissory note, due September 3, 2024. Payments on the note are to be equivalent to 50% of the adjusted net profit of Submersible Systems, Inc., payable calendar quarterly commencing on December 31, 2021. Interest is payable in company stock at the conversion price of $0.051272 and shall be paid quarterly. The note holder may convert any outstanding principal and unpaid interest at a conversion rate of $0.051272 at any time up to the maturity date of the note. The Company recorded $12,355 for the beneficial conversion feature. On September 30, 2019, BLU3 financed the purchase of certain plastic molding equipment through Marlin Capital Solutions (“Marlin Capital”). The loan amount at inception was $96,725. The Company entered into an Equipment Finance Agreement with Marlin Capital pursuant to which it agreed to make 36 equal monthly installments of $3,143.80. The Equipment Finance Agreement contains customary events of default. The loan balance was $0 as of December 31, 2022 and $25,079 as of December 31, 2021. On August 21, 2020, the Company executed an installment sales contract with Mercedes Benz Coconut Creek for the purchase of a 2019 Mercedes Benz Sprinter delivery van. The installment agreement is for $55,841 with a zero interest rate payable over 60 months with a monthly payment of $931 and is personally guaranteed by Mr. Carmichael. The loan balance as of December 31, 2022 was $31,023 and $43,122 as of December 31, 2021. On May 19, 2021, subsidiary BLU3, executed an equipment finance agreement to finance the purchase of certain plastic molding equipment through Navitas Credit Corp. (“Navitas”). The amount financed is $75,764 payable over 60 equal monthly installments of $1,611 (the “Navitas 1”). The equipment finance agreement contains customary events of default. The loan balance as of December 31, 2022 was $54,930 and $70,157 as of December 31, 2021. On May 12, 2020, we received an unsecured loan from South Atlantic Bank in the principal amount of $159,600 (the “SBA Loan”), under the Paycheck Protection Program (“PPP”), which was established under the recently enacted Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) administered by the U.S. Small Business Administration. The intent and purpose of the PPP is to support companies, during the COVID-19 pandemic, by providing funds for certain specified business expenses, with a focus on payroll. As a qualifying business as defined by the SBA, we used the proceeds from this loan to primarily help maintain our payroll and cover our rent and utilities as we navigated our business through the lockdowns associated with the COVID-19 pandemic until our return to normal operations earlier in 2020. On May 12, 2020, SSI received an unsecured loan from City National Bank in the principal amount of $116,160 (the “Submersible SBA Loan”), under the CARES Act. On June 29, 2022, SSI executed an equipment financing agreement with NFS Leasing (“NFS Leasing”) to secure replacement production molds. The total purchase price of the molds was $84,500 of which $63,375 was financed by NFS Leasing on August 15, 2022. The financing agreement has a 33 month term beginning in August 2022 with a monthly payment of $2,571. The financing agreement contains customary events of default, is guaranteed by the Company and NFS Leasing has a lien on all of the assets of SSI. The loan balance as of December 31, 2022 and December 31, 2021 was $60,804 and $0, respectively. On December 12, 2022, BLU3 executed an equipment finance agreement to finance the purchase of certain plastic molding equipment through Navitas Credit Corp. (“Navitas”). The amount financed is $63,689 payable over 36 equal monthly installments of $2,083 (“Navitas 2”). The equipment finance agreement contains customary events of default. The loan balance as of December 31, 2022 was $63,689 and $0 as of December 31, 2021.