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<p id="xdx_801_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zmk4j8kZb258" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 1 – History and organization of the company The Company was originally organized on September 11, 2006 (Date of Inception) under the laws of the State of Nevada, as The Engraving Masters, Inc. The Company was authorized to issue up to 100,000,000 shares of its common stock and 100,000,000 shares of preferred stock, each with a par value of $0.001 per share. On March 14, 2014, the Company acquired Blue Line Protection Group, Inc., a Colorado corporation formed in February 2014 (“Blue Line Colorado”), as a wholly-owned subsidiary of the Company. The Company provides armed protection and transportation, banking, compliance, and training services to the lawful cannabis industry, including shipment protection, money escorts, asset vaulting and transportation and storage of currency. On May 2, 2014, the Company changed its name from The Engraving Masters, Inc. to Blue Line Protection Group, Inc. (“BLPG”) On May 6, 2014, the Company effected a forward stock split and a pro-rata increase in its authorized common stock on a basis of 14-to-1, whereby each shareholder received 14 newly issued shares of common stock for each 1 share held. Additionally, the authorized capital of the Company concurrently increased to 1,400,000,000 shares of common stock. On July 6, 2021, the Company effected a reverse stock split and a pro-rata decrease in its authorized common stock on a basis of 1-for-100, the authorized capital of the Company concurrently decreased to 14,000,000 shares of common stock.

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Note 2 – Accounting policies and procedures Principles of consolidation For the periods ended June 30, 2024 and 2023 the consolidated financial statements include the accounts of Blue Line Protection Group, Inc., Blue Line Advisory Services, Inc. (a Nevada corporation; “BLAS”), Blue Line Capital, Inc. (a Colorado corporation; “Blue Line Capital”), Blue Line Protection Group (California), Inc. (a California corporation; “Blue Line California”), Blue Line Colorado, Blue Line Protection Group Illinois, Inc. (an Illinois corporation; “Blue Line Illinois”), BLPG, Inc. (a Nevada corporation; “Blue Line Nevada”), Blue Line Protection Group (Washington), Inc. (a Washington corporation; “Blue Line Washington”). All significant intercompany balances and transactions have been eliminated. BLPG and its subsidiaries are collectively referred herein to as the “Company.” <p id="xdx_843_ecustom--InterimFinancialStatementsPolicyTextBlock_zOgazLhaKzc9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white">Interim financial statements The unaudited interim consolidated financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (SEC). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. In the opinion of management, these statements reflect all adjustments, all of which are of a normal recurring nature, which, in the opinion of management, are necessary for fair presentation of the information contained therein. It is suggested that these interim financial statements be read in conjunction with the financial statements of the Company for the year ended December 31, 2023 and notes thereto included in the Company’s annual report on Form 10-K. The Company follows the same accounting policies in the preparation of interim reports. Results of operations for the interim periods are not indicative of annual results. Basis of presentation The consolidated financial statements present the balance sheets, statements of operations, stockholders’ equity (deficit) and cash flows of the Company. The consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company has adopted December 31 as its fiscal year end. <p id="xdx_841_eus-gaap--DerivativesPolicyTextBlock_zr7cTF5KOGf3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white">Derivatives The Company evaluates convertible notes payable, stock options, stock warrants and other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for under the relevant sections of ASC Topic 815-40, Derivative Instruments and Hedging: Contracts in Entity’s Own Equity. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative instrument and is marked-to-market at each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statement of operations as other income or other expense. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. Financial instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815-40 are reclassified to a liability account at the fair value of the instrument on the reclassification date. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. Cash and cash equivalents The Company maintains a cash balance in a non-interest-bearing account. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. As of June 30, 2024, the Company has cash in excess of FDIC insured limits of $571,687. There were no cash equivalents as of June 30, 2024 or December 31, 2023. Accounts receivable Accounts receivable are stated at the amount the Company expects to collect from outstanding balances and do not bear interest. The Company provides for probable uncollectible amounts through an allowance for doubtful accounts, if an allowance is deemed necessary. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable; however, changes in circumstances relating to accounts receivable may result in a requirement for additional allowances in the future. Management evaluates its accounts receivable and determines the requirement for an allowance for doubtful accounts based on its assessment of the current and collectible status of individual accounts with past due balances over 90 days. Account balances are charged against the allowance after all collection efforts have been exhausted and the potential for recovery is considered remote. <p id="xdx_847_ecustom--AllowanceForUncollectibleAccountsPolicyTextBlock_zSp8R5umAyKf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Allowance for uncollectible accounts The Company estimates losses on receivables based on known troubled accounts, if any, and historical experience of losses incurred. There was no allowance for doubtful customer receivables at June 30, 2024 and December 31, 2023. Property and equipment Property and equipment is recorded at cost and capitalized from the initial date of service. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment is retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective periods. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. The Company uses other depreciation methods (generally accelerated) for tax purposes where appropriate. The estimated useful lives for significant property and equipment categories are as follows: <p id="xdx_89D_ecustom--ScheduleOfEstimatedUsefulLivesOfPropertyAndEquipmentTableTextBlock_zuUIbrFe2brf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Schedule of Estimated Useful Lives of Property and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 72%">Automotive Vehicles</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 26%; text-align: center"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_zd8K3e2JtxP4" title="Property and equipment, useful lives">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Furniture and Equipment</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zXvkPWj77mZf" title="Property and equipment, useful lives">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">Buildings and Improvements</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember_zRxfjJytqOs9" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2024%23UsefulLifeShorterOfTermOfLeaseOrAssetUtilityMember">the lesser of the life of the lease or the estimated useful life of the lease</td></tr> </table> The Company reviews the carrying value of property and equipment for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. In cases where undiscounted expected future cash flows are less than the carrying value, an impairment loss is recognized equal to an amount by which the carrying value exceeds the fair value of assets. The factors considered by management in performing this assessment include current operating results, trends and prospects, the manner in which the property is used, and the effects of obsolescence, demand, competition and other economic factors. Based on this assessment there was no impairment as June 30, 2024 and December 31, 2023. Depreciation expense for the three and six months ended June 30, 2024 and 2023 was $19,891, $41,883, $33,492 and $68,412 respectively. During the year ended December 31, 2023 the Company recognized $1,000 from the sale of a vehicle. <p id="xdx_849_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_z17u4qxLufCj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Impairment of long-lived assets The Company accounts for its long-lived assets in accordance with ASC Topic 360-10-05, “Accounting for the Impairment or Disposal of Long-Lived Assets.” ASC Topic 360-10-05 requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the historical cost or carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition. If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and its fair value or disposable value. As of June 30, 2024 and December 31, 2023, the Company determined that none of its long-lived assets were impaired. Concentration of business and credit risk The Company has no significant off-balance sheet risks such as foreign exchange contracts, option contracts or other hedging arrangements. The Company’s financial instruments that are exposed to concentration of credit risks consist primarily of cash. The Company maintains its cash in bank accounts, which may at times, exceed federally insured limits. The Company had one major customer which generated <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20240630__srt--MajorCustomersAxis__custom--OneMajorCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zBgIXQXGFugg" title="Concentration credit risk, percentage">9.6% of total revenue for the six months ended June 30, 2024 and one customer comprised <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20240630__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zzOpx4fnPtsg" title="Concentration credit risk, percentage">11% of the account receivable balance at June 30, 2024. The Company had one major customer which generated <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20230630__srt--MajorCustomersAxis__custom--OneMajorCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zldUesxWKF4e" title="Concentration credit risk, percentage">9.7% of total revenue for the six months ended June 30, 2023 and one customer comprised <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20230630__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zFv5VfOdVDSe" title="Concentration credit risk, percentage">22.9% of the account receivable balance at June 30, 2023. Related party transactions FASB ASC 850, “Related Party Disclosures” requires companies to include in their financial statements disclosures of material related party transactions. The Company discloses all material related party transactions. Related parties are defined to include any principal owner, director or executive officer of the Company and any immediate family members of a principal owner, director or executive officer. Fair value of financial instruments The carrying amounts reflected in the balance sheets for cash, accounts payable and related party payables approximate the respective fair values due to the short maturities of these items. The Company does not hold any investments that are available-for-sale. As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The three levels of the fair value hierarchy are 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: 0.5in">Level 1: </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;</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: 0.5in">Level 2: </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </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">Level 3: </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).</td></tr> </table> <p id="xdx_892_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock_zlu8l9nfTQba" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following table presents the derivative financial instruments, the Company’s only financial liabilities, measured and recorded at fair value on the Company’s consolidated balance sheet on a recurring basis, and their level within the fair value hierarchy as of June 30, 2024 and December 31, 2023: June 30, 2024 Schedule of Fair Value of Liabilities Measured on Recurring Basis <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240630_zWQ6eJsgqPKi" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z3pUf4931Pm1" style="border-bottom: Black 1pt solid; text-align: center">Level 1</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zdDA2hj5yNYc" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zY12h0kZ1bHf" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_iI_pp0p0_zckE2lhhLRM8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left; padding-bottom: 1pt">Embedded conversion derivative liability</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">704,143</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">704,143</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DerivativeLiabilitiesCurrent_iI_pp0p0_zBFMPYmm3Tja" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">704,143</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">$</td><td style="text-align: right">704,143</td><td style="text-align: left"> </td></tr> </table> December 31, 2023 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20231231_zgftWDUsThf5" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zoVepLMFOm76" style="border-bottom: Black 1pt solid; text-align: center">Level 1</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zZfeD7TwKAnd" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zoiNdnoQuslj" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_iI_pp0p0_zv7FjGiRfRuf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left; padding-bottom: 1pt">Embedded conversion derivative liability</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">503,584</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">503,584</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DerivativeLiabilitiesCurrent_iI_pp0p0_zNZVsYflE3og" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">503,584</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">503,584</td><td style="text-align: left"> </td></tr> </table> The embedded conversion feature in the convertible debt instruments that the Company issued that became convertible qualified them as derivative instruments since the number of shares issuable under the notes are indeterminate based on guidance in FASB ASC 815, Derivatives and Hedging. These convertible notes tainted all other equity linked instruments including outstanding warrants and fixed rate convertible debt on the date that the instrument became convertible. The valuation of the derivative liability was determined through the use of the Monte Carlo option-pricing model (See Note 8). <p id="xdx_84C_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_z3u0i24TJg2b" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Revenue Recognition The Company recognizes revenue when delivery of the promised goods or services is transferred to its customers in an amount that reflects the consideration that the Company expects to be entitled to in exchange for those goods or services. We determine revenue recognition through the following five steps: <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: 0.5in"> </td> <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">Identify the contract with the customer;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify">Identify the performance obligations in the contract;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify">Determine the transaction price;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify">Allocate the transaction price to the performance obligations in the contract; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify">Recognize revenue when, or as, the performance obligations are satisfied.</td></tr> </table> We generate substantially all our revenue from providing services to customers. The Company records revenue when the 5 steps above have been completed. Effective January 1, 2018, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific revenue recognition guidance throughout the Industry Topics of the Accounting Standards Codification. The updated guidance states that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also provides for additional disclosures with respect to revenues and cash flows arising from contracts with customers. The Company adopted the standard using the modified retrospective approach effective January 1, 2018. The adoption of these standards did not have an impact on the Company’s Statements of Operations for the year ended December 31, 2018. <p id="xdx_895_eus-gaap--ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock_zMe0WDIeRhed" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Revenue is characterized by several lines of services and typically the pricing is fixed. Schedule of Revenue by Major Customers by Reporting Segments <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Revenue Breakdown by Streams</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240401__20240630_zaBpXPoG9rh5" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20230401__20230630_zreO9Tvuu9T5" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="9" style="border-bottom: Black 1pt solid; text-align: center">Three Months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Revenue Breakdown by Streams</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--TransportationMember_zkSqO5WcpqRk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: justify">Service: Transportation</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">525,432</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">494,813</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--CurrencyProcessingMember_zljR8tb2vHY7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Service: Currency Processing</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">606,198</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">593,058</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ComplianceMember_zLjn1PnExHH5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Service: Compliance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">11,513</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">16,630</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Revenues_z7o2kTlqVMNf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,143,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,104,501</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Revenue Breakdown by Streams</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20240630_zL9ixUtfFvJb" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20230101__20230630_z665YkqnfoI7" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="9" style="border-bottom: Black 1pt solid; text-align: center">Six Months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Revenue Breakdown by Streams</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--TransportationMember_zubvhR7qG2X7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: justify">Service: Transportation</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,041,406</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">924,518</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--CurrencyProcessingMember_zgbnGKuGPG4l" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Service: Currency Processing</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,221,969</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,169,308</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ComplianceMember_zL8BAVTaUR46" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Service: Compliance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">22,403</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">19,741</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Revenues_zr8Qe0J4M704" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,285,778</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,113,567</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Advertising costs The Company expenses all costs of advertising as incurred. Advertising expense for the three and six months ended June 30, 2024 and June 30, 2023 amounted to $109, $248, $685, and $4,704 respectively. <p id="xdx_84E_eus-gaap--SellingGeneralAndAdministrativeExpensesPolicyTextBlock_zfGxH7QrfSic" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">General and administrative expenses The significant components of general and administrative expenses consist mainly of rent and compensation. <p id="xdx_849_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zdPZf9k3oYxl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Share-Based Compensation Share-based compensation expense is recorded as a result of stock options granted in return for services rendered. Previously, the share-based payment arrangements with employees were accounted for under ASC 718. On June 20, 2018, the FASB issued ASU 2018-07, which simplifies the accounting for share-based payments granted to nonemployees for goods and services. Under the ASU, most of the guidance on such payments to nonemployees would be aligned with the requirements for share-based payments granted to employees. The Company has adopted the new standard and has made some adjustment with regard to the share-based compensation costs. Under the ASU 2018-07, the measurement of equity-classified nonemployee share-based payments is generally fixed on the grant date and the options are no longer revalued on each reporting date. The expenses related to the share-based compensation are recognized on each reporting date. The amount is calculated as the difference between total expenses incurred and the total expenses already recognized. Cost of Revenue The Company’s cost of revenue primarily consists of labor, fuel costs and items purchased by the Company specifically for the benefit of the Company’s clients. Basic and Diluted Earnings per share Net loss per share is provided in accordance with FASB ASC 260-10, “Earnings per Share”. Basic loss per share is computed by dividing losses available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. <p id="xdx_898_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zNl1IEmnTKph" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following is a reconciliation of the numerator and denominator used in the basic and diluted earnings per share (“EPS”) calculations for the three and six months ended June 30, 2024 and 2023. Schedule of Basic and Diluted Earnings Per Share (“EPS”) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240401__20240630_zxiHYBARGZa5" style="border-bottom: Black 1pt solid; text-align: center">Three Months Ended June 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20230401__20230630_z59i4bfraVVj" style="border-bottom: Black 1pt solid; text-align: center">Three Months Ended June 30, 2023</td><td style="padding-bottom: 1pt"> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Numerator:</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--NetIncomeLoss_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Net income / (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(132,131</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">130,915</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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: White"> <td style="font-weight: bold">Denominator:</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_403_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted-average shares of common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,250,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,250,144</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncrementalCommonSharesAttributableToConversionOfDebtSecurities_z8l7Me9jnodg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Dilutive effect of convertible instruments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,790,362</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zzHGlPzpYLCa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Diluted weighted-average of common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,250,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,040,506</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net income per common share from:</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_40C_eus-gaap--EarningsPerShareBasic_zIXTVThbbHxf" style="vertical-align: bottom; background-color: White"> <td>Basic</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.02</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--EarningsPerShareDiluted_zRtbZ5B0CaBh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.01</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20240630_zyJXDEshnpQ4" style="border-bottom: Black 1pt solid; text-align: center">Six Months Ended June 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20230101__20230630_z7zucNyxlmk8" style="border-bottom: Black 1pt solid; text-align: center">Six Months Ended June 30, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Numerator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--NetIncomeLoss_zSKXfzypvSA8" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Net income / (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">25,178</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">125,350</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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: White"> <td style="font-weight: bold">Denominator:</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_40B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_z6S7ShlsRVv6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted-average shares of common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,250,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,398,062</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncrementalCommonSharesAttributableToConversionOfDebtSecurities_i_pdd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Dilutive effect of convertible instruments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,377,757</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,790,362</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zEF3SnsiRuGf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Diluted weighted-average of common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,627,901</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,188,424</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net income per common share from:</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_40C_eus-gaap--EarningsPerShareBasic_z3c5tjnad1z" style="vertical-align: bottom; background-color: White"> <td>Basic</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.01</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--EarningsPerShareDiluted_zEyy4rsOgSi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.01</td><td style="text-align: left"> </td></tr> </table> Dividends The Company has not yet adopted any policy regarding payment of dividends. No dividends have been paid or declared since inception. Income Taxes The Company follows FASB Codification Topic 740-10-25 (ASC 740-10-25) for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. <p id="xdx_84A_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z3ehV0EwnXBe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Recent Pronouncements The Company evaluated all other recent accounting pronouncements issued and determined that the adoption of these pronouncements would not have a material effect on the financial position, results of operations or cash flows of the Company.

Principles of consolidation For the periods ended June 30, 2024 and 2023 the consolidated financial statements include the accounts of Blue Line Protection Group, Inc., Blue Line Advisory Services, Inc. (a Nevada corporation; “BLAS”), Blue Line Capital, Inc. (a Colorado corporation; “Blue Line Capital”), Blue Line Protection Group (California), Inc. (a California corporation; “Blue Line California”), Blue Line Colorado, Blue Line Protection Group Illinois, Inc. (an Illinois corporation; “Blue Line Illinois”), BLPG, Inc. (a Nevada corporation; “Blue Line Nevada”), Blue Line Protection Group (Washington), Inc. (a Washington corporation; “Blue Line Washington”). All significant intercompany balances and transactions have been eliminated. BLPG and its subsidiaries are collectively referred herein to as the “Company.”

<p id="xdx_843_ecustom--InterimFinancialStatementsPolicyTextBlock_zOgazLhaKzc9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white">Interim financial statements The unaudited interim consolidated financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (SEC). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. In the opinion of management, these statements reflect all adjustments, all of which are of a normal recurring nature, which, in the opinion of management, are necessary for fair presentation of the information contained therein. It is suggested that these interim financial statements be read in conjunction with the financial statements of the Company for the year ended December 31, 2023 and notes thereto included in the Company’s annual report on Form 10-K. The Company follows the same accounting policies in the preparation of interim reports. Results of operations for the interim periods are not indicative of annual results.

Basis of presentation The consolidated financial statements present the balance sheets, statements of operations, stockholders’ equity (deficit) and cash flows of the Company. The consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company has adopted December 31 as its fiscal year end.

<p id="xdx_841_eus-gaap--DerivativesPolicyTextBlock_zr7cTF5KOGf3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white">Derivatives The Company evaluates convertible notes payable, stock options, stock warrants and other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for under the relevant sections of ASC Topic 815-40, Derivative Instruments and Hedging: Contracts in Entity’s Own Equity. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative instrument and is marked-to-market at each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statement of operations as other income or other expense. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. Financial instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815-40 are reclassified to a liability account at the fair value of the instrument on the reclassification date.

Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates.

Cash and cash equivalents The Company maintains a cash balance in a non-interest-bearing account. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. As of June 30, 2024, the Company has cash in excess of FDIC insured limits of $571,687. There were no cash equivalents as of June 30, 2024 or December 31, 2023.

571687

Accounts receivable Accounts receivable are stated at the amount the Company expects to collect from outstanding balances and do not bear interest. The Company provides for probable uncollectible amounts through an allowance for doubtful accounts, if an allowance is deemed necessary. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable; however, changes in circumstances relating to accounts receivable may result in a requirement for additional allowances in the future. Management evaluates its accounts receivable and determines the requirement for an allowance for doubtful accounts based on its assessment of the current and collectible status of individual accounts with past due balances over 90 days. Account balances are charged against the allowance after all collection efforts have been exhausted and the potential for recovery is considered remote.

<p id="xdx_847_ecustom--AllowanceForUncollectibleAccountsPolicyTextBlock_zSp8R5umAyKf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Allowance for uncollectible accounts The Company estimates losses on receivables based on known troubled accounts, if any, and historical experience of losses incurred. There was no allowance for doubtful customer receivables at June 30, 2024 and December 31, 2023.

Property and equipment Property and equipment is recorded at cost and capitalized from the initial date of service. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment is retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective periods. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. The Company uses other depreciation methods (generally accelerated) for tax purposes where appropriate. The estimated useful lives for significant property and equipment categories are as follows: <p id="xdx_89D_ecustom--ScheduleOfEstimatedUsefulLivesOfPropertyAndEquipmentTableTextBlock_zuUIbrFe2brf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Schedule of Estimated Useful Lives of Property and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 72%">Automotive Vehicles</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 26%; text-align: center"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_zd8K3e2JtxP4" title="Property and equipment, useful lives">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Furniture and Equipment</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zXvkPWj77mZf" title="Property and equipment, useful lives">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">Buildings and Improvements</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember_zRxfjJytqOs9" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2024%23UsefulLifeShorterOfTermOfLeaseOrAssetUtilityMember">the lesser of the life of the lease or the estimated useful life of the lease</td></tr> </table> The Company reviews the carrying value of property and equipment for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. In cases where undiscounted expected future cash flows are less than the carrying value, an impairment loss is recognized equal to an amount by which the carrying value exceeds the fair value of assets. The factors considered by management in performing this assessment include current operating results, trends and prospects, the manner in which the property is used, and the effects of obsolescence, demand, competition and other economic factors. Based on this assessment there was no impairment as June 30, 2024 and December 31, 2023. Depreciation expense for the three and six months ended June 30, 2024 and 2023 was $19,891, $41,883, $33,492 and $68,412 respectively. During the year ended December 31, 2023 the Company recognized $1,000 from the sale of a vehicle.

<p id="xdx_89D_ecustom--ScheduleOfEstimatedUsefulLivesOfPropertyAndEquipmentTableTextBlock_zuUIbrFe2brf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Schedule of Estimated Useful Lives of Property and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 72%">Automotive Vehicles</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 26%; text-align: center"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_zd8K3e2JtxP4" title="Property and equipment, useful lives">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Furniture and Equipment</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zXvkPWj77mZf" title="Property and equipment, useful lives">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">Buildings and Improvements</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember_zRxfjJytqOs9" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2024%23UsefulLifeShorterOfTermOfLeaseOrAssetUtilityMember">the lesser of the life of the lease or the estimated useful life of the lease</td></tr> </table>

P5Y

19891

41883

33492

68412

1000

<p id="xdx_849_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_z17u4qxLufCj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Impairment of long-lived assets The Company accounts for its long-lived assets in accordance with ASC Topic 360-10-05, “Accounting for the Impairment or Disposal of Long-Lived Assets.” ASC Topic 360-10-05 requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the historical cost or carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition. If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and its fair value or disposable value. As of June 30, 2024 and December 31, 2023, the Company determined that none of its long-lived assets were impaired.

Concentration of business and credit risk The Company has no significant off-balance sheet risks such as foreign exchange contracts, option contracts or other hedging arrangements. The Company’s financial instruments that are exposed to concentration of credit risks consist primarily of cash. The Company maintains its cash in bank accounts, which may at times, exceed federally insured limits. The Company had one major customer which generated <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20240630__srt--MajorCustomersAxis__custom--OneMajorCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zBgIXQXGFugg" title="Concentration credit risk, percentage">9.6% of total revenue for the six months ended June 30, 2024 and one customer comprised <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20240630__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zzOpx4fnPtsg" title="Concentration credit risk, percentage">11% of the account receivable balance at June 30, 2024. The Company had one major customer which generated <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20230630__srt--MajorCustomersAxis__custom--OneMajorCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zldUesxWKF4e" title="Concentration credit risk, percentage">9.7% of total revenue for the six months ended June 30, 2023 and one customer comprised <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20230630__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zFv5VfOdVDSe" title="Concentration credit risk, percentage">22.9% of the account receivable balance at June 30, 2023.

0.096

0.11

0.097

0.229

Related party transactions FASB ASC 850, “Related Party Disclosures” requires companies to include in their financial statements disclosures of material related party transactions. The Company discloses all material related party transactions. Related parties are defined to include any principal owner, director or executive officer of the Company and any immediate family members of a principal owner, director or executive officer.

Fair value of financial instruments The carrying amounts reflected in the balance sheets for cash, accounts payable and related party payables approximate the respective fair values due to the short maturities of these items. The Company does not hold any investments that are available-for-sale. As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The three levels of the fair value hierarchy are 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: 0.5in">Level 1: </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;</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: 0.5in">Level 2: </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </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">Level 3: </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).</td></tr> </table> <p id="xdx_892_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock_zlu8l9nfTQba" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following table presents the derivative financial instruments, the Company’s only financial liabilities, measured and recorded at fair value on the Company’s consolidated balance sheet on a recurring basis, and their level within the fair value hierarchy as of June 30, 2024 and December 31, 2023: June 30, 2024 Schedule of Fair Value of Liabilities Measured on Recurring Basis <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240630_zWQ6eJsgqPKi" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z3pUf4931Pm1" style="border-bottom: Black 1pt solid; text-align: center">Level 1</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zdDA2hj5yNYc" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zY12h0kZ1bHf" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_iI_pp0p0_zckE2lhhLRM8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left; padding-bottom: 1pt">Embedded conversion derivative liability</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">704,143</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">704,143</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DerivativeLiabilitiesCurrent_iI_pp0p0_zBFMPYmm3Tja" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">704,143</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</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">704,143</td><td style="text-align: left"> </td></tr> </table> December 31, 2023 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20231231_zgftWDUsThf5" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zoVepLMFOm76" style="border-bottom: Black 1pt solid; text-align: center">Level 1</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zZfeD7TwKAnd" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zoiNdnoQuslj" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_iI_pp0p0_zv7FjGiRfRuf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left; padding-bottom: 1pt">Embedded conversion derivative liability</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">503,584</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">503,584</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DerivativeLiabilitiesCurrent_iI_pp0p0_zNZVsYflE3og" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">503,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</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">503,584</td><td style="text-align: left"> </td></tr> </table> The embedded conversion feature in the convertible debt instruments that the Company issued that became convertible qualified them as derivative instruments since the number of shares issuable under the notes are indeterminate based on guidance in FASB ASC 815, Derivatives and Hedging. These convertible notes tainted all other equity linked instruments including outstanding warrants and fixed rate convertible debt on the date that the instrument became convertible. The valuation of the derivative liability was determined through the use of the Monte Carlo option-pricing model (See Note 8).

<p id="xdx_892_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock_zlu8l9nfTQba" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following table presents the derivative financial instruments, the Company’s only financial liabilities, measured and recorded at fair value on the Company’s consolidated balance sheet on a recurring basis, and their level within the fair value hierarchy as of June 30, 2024 and December 31, 2023: June 30, 2024 Schedule of Fair Value of Liabilities Measured on Recurring Basis <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240630_zWQ6eJsgqPKi" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z3pUf4931Pm1" style="border-bottom: Black 1pt solid; text-align: center">Level 1</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zdDA2hj5yNYc" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zY12h0kZ1bHf" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_iI_pp0p0_zckE2lhhLRM8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left; padding-bottom: 1pt">Embedded conversion derivative liability</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">704,143</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">704,143</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DerivativeLiabilitiesCurrent_iI_pp0p0_zBFMPYmm3Tja" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">704,143</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</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">704,143</td><td style="text-align: left"> </td></tr> </table> December 31, 2023 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20231231_zgftWDUsThf5" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zoVepLMFOm76" style="border-bottom: Black 1pt solid; text-align: center">Level 1</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zZfeD7TwKAnd" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zoiNdnoQuslj" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_iI_pp0p0_zv7FjGiRfRuf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left; padding-bottom: 1pt">Embedded conversion derivative liability</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">503,584</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">503,584</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DerivativeLiabilitiesCurrent_iI_pp0p0_zNZVsYflE3og" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">503,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</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">503,584</td><td style="text-align: left"> </td></tr> </table>

704143

503584

<p id="xdx_84C_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_z3u0i24TJg2b" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Revenue Recognition The Company recognizes revenue when delivery of the promised goods or services is transferred to its customers in an amount that reflects the consideration that the Company expects to be entitled to in exchange for those goods or services. We determine revenue recognition through the following five steps: <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: 0.5in"> </td> <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">Identify the contract with the customer;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify">Identify the performance obligations in the contract;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify">Determine the transaction price;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify">Allocate the transaction price to the performance obligations in the contract; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify">Recognize revenue when, or as, the performance obligations are satisfied.</td></tr> </table> We generate substantially all our revenue from providing services to customers. The Company records revenue when the 5 steps above have been completed. Effective January 1, 2018, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific revenue recognition guidance throughout the Industry Topics of the Accounting Standards Codification. The updated guidance states that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also provides for additional disclosures with respect to revenues and cash flows arising from contracts with customers. The Company adopted the standard using the modified retrospective approach effective January 1, 2018. The adoption of these standards did not have an impact on the Company’s Statements of Operations for the year ended December 31, 2018. <p id="xdx_895_eus-gaap--ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock_zMe0WDIeRhed" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Revenue is characterized by several lines of services and typically the pricing is fixed. Schedule of Revenue by Major Customers by Reporting Segments <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Revenue Breakdown by Streams</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240401__20240630_zaBpXPoG9rh5" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20230401__20230630_zreO9Tvuu9T5" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="9" style="border-bottom: Black 1pt solid; text-align: center">Three Months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Revenue Breakdown by Streams</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--TransportationMember_zkSqO5WcpqRk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: justify">Service: Transportation</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">525,432</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">494,813</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--CurrencyProcessingMember_zljR8tb2vHY7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Service: Currency Processing</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">606,198</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">593,058</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ComplianceMember_zLjn1PnExHH5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Service: Compliance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">11,513</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">16,630</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Revenues_z7o2kTlqVMNf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,143,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,104,501</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Revenue Breakdown by Streams</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20240630_zL9ixUtfFvJb" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20230101__20230630_z665YkqnfoI7" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="9" style="border-bottom: Black 1pt solid; text-align: center">Six Months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Revenue Breakdown by Streams</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--TransportationMember_zubvhR7qG2X7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: justify">Service: Transportation</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,041,406</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">924,518</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--CurrencyProcessingMember_zgbnGKuGPG4l" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Service: Currency Processing</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,221,969</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,169,308</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ComplianceMember_zL8BAVTaUR46" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Service: Compliance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">22,403</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">19,741</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Revenues_zr8Qe0J4M704" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,285,778</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,113,567</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_895_eus-gaap--ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock_zMe0WDIeRhed" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Revenue is characterized by several lines of services and typically the pricing is fixed. Schedule of Revenue by Major Customers by Reporting Segments <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Revenue Breakdown by Streams</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240401__20240630_zaBpXPoG9rh5" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20230401__20230630_zreO9Tvuu9T5" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="9" style="border-bottom: Black 1pt solid; text-align: center">Three Months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Revenue Breakdown by Streams</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--TransportationMember_zkSqO5WcpqRk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: justify">Service: Transportation</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">525,432</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">494,813</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--CurrencyProcessingMember_zljR8tb2vHY7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Service: Currency Processing</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">606,198</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">593,058</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ComplianceMember_zLjn1PnExHH5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Service: Compliance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">11,513</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">16,630</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Revenues_z7o2kTlqVMNf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,143,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,104,501</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Revenue Breakdown by Streams</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20240630_zL9ixUtfFvJb" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20230101__20230630_z665YkqnfoI7" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="9" style="border-bottom: Black 1pt solid; text-align: center">Six Months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Revenue Breakdown by Streams</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--TransportationMember_zubvhR7qG2X7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: justify">Service: Transportation</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,041,406</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">924,518</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--CurrencyProcessingMember_zgbnGKuGPG4l" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Service: Currency Processing</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,221,969</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,169,308</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ComplianceMember_zL8BAVTaUR46" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Service: Compliance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">22,403</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">19,741</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Revenues_zr8Qe0J4M704" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,285,778</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,113,567</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

525432

494813

606198

593058

11513

16630

1143143

1104501

1041406

924518

1221969

1169308

22403

19741

2285778

2113567

Advertising costs The Company expenses all costs of advertising as incurred. Advertising expense for the three and six months ended June 30, 2024 and June 30, 2023 amounted to $109, $248, $685, and $4,704 respectively.

109

248

685

4704

<p id="xdx_84E_eus-gaap--SellingGeneralAndAdministrativeExpensesPolicyTextBlock_zfGxH7QrfSic" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">General and administrative expenses The significant components of general and administrative expenses consist mainly of rent and compensation.

<p id="xdx_849_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zdPZf9k3oYxl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Share-Based Compensation Share-based compensation expense is recorded as a result of stock options granted in return for services rendered. Previously, the share-based payment arrangements with employees were accounted for under ASC 718. On June 20, 2018, the FASB issued ASU 2018-07, which simplifies the accounting for share-based payments granted to nonemployees for goods and services. Under the ASU, most of the guidance on such payments to nonemployees would be aligned with the requirements for share-based payments granted to employees. The Company has adopted the new standard and has made some adjustment with regard to the share-based compensation costs. Under the ASU 2018-07, the measurement of equity-classified nonemployee share-based payments is generally fixed on the grant date and the options are no longer revalued on each reporting date. The expenses related to the share-based compensation are recognized on each reporting date. The amount is calculated as the difference between total expenses incurred and the total expenses already recognized.

Cost of Revenue The Company’s cost of revenue primarily consists of labor, fuel costs and items purchased by the Company specifically for the benefit of the Company’s clients.

Basic and Diluted Earnings per share Net loss per share is provided in accordance with FASB ASC 260-10, “Earnings per Share”. Basic loss per share is computed by dividing losses available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. <p id="xdx_898_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zNl1IEmnTKph" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following is a reconciliation of the numerator and denominator used in the basic and diluted earnings per share (“EPS”) calculations for the three and six months ended June 30, 2024 and 2023. Schedule of Basic and Diluted Earnings Per Share (“EPS”) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240401__20240630_zxiHYBARGZa5" style="border-bottom: Black 1pt solid; text-align: center">Three Months Ended June 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20230401__20230630_z59i4bfraVVj" style="border-bottom: Black 1pt solid; text-align: center">Three Months Ended June 30, 2023</td><td style="padding-bottom: 1pt"> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Numerator:</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--NetIncomeLoss_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Net income / (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(132,131</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">130,915</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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: White"> <td style="font-weight: bold">Denominator:</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_403_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted-average shares of common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,250,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,250,144</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncrementalCommonSharesAttributableToConversionOfDebtSecurities_z8l7Me9jnodg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Dilutive effect of convertible instruments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,790,362</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zzHGlPzpYLCa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Diluted weighted-average of common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,250,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,040,506</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net income per common share from:</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_40C_eus-gaap--EarningsPerShareBasic_zIXTVThbbHxf" style="vertical-align: bottom; background-color: White"> <td>Basic</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.02</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--EarningsPerShareDiluted_zRtbZ5B0CaBh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.01</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20240630_zyJXDEshnpQ4" style="border-bottom: Black 1pt solid; text-align: center">Six Months Ended June 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20230101__20230630_z7zucNyxlmk8" style="border-bottom: Black 1pt solid; text-align: center">Six Months Ended June 30, 2023</td><td style="padding-bottom: 1pt"> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Numerator:</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_40A_eus-gaap--NetIncomeLoss_zSKXfzypvSA8" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Net income / (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">25,178</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">125,350</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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: White"> <td style="font-weight: bold">Denominator:</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_40B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_z6S7ShlsRVv6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted-average shares of common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,250,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,398,062</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncrementalCommonSharesAttributableToConversionOfDebtSecurities_i_pdd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Dilutive effect of convertible instruments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,377,757</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,790,362</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zEF3SnsiRuGf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Diluted weighted-average of common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,627,901</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,188,424</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net income per common share from:</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_40C_eus-gaap--EarningsPerShareBasic_z3c5tjnad1z" style="vertical-align: bottom; background-color: White"> <td>Basic</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.01</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--EarningsPerShareDiluted_zEyy4rsOgSi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.01</td><td style="text-align: left"> </td></tr> </table>

<p id="xdx_898_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zNl1IEmnTKph" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following is a reconciliation of the numerator and denominator used in the basic and diluted earnings per share (“EPS”) calculations for the three and six months ended June 30, 2024 and 2023. Schedule of Basic and Diluted Earnings Per Share (“EPS”) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240401__20240630_zxiHYBARGZa5" style="border-bottom: Black 1pt solid; text-align: center">Three Months Ended June 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20230401__20230630_z59i4bfraVVj" style="border-bottom: Black 1pt solid; text-align: center">Three Months Ended June 30, 2023</td><td style="padding-bottom: 1pt"> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Numerator:</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--NetIncomeLoss_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Net income / (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(132,131</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">130,915</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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: White"> <td style="font-weight: bold">Denominator:</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_403_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted-average shares of common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,250,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,250,144</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncrementalCommonSharesAttributableToConversionOfDebtSecurities_z8l7Me9jnodg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Dilutive effect of convertible instruments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,790,362</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zzHGlPzpYLCa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Diluted weighted-average of common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,250,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,040,506</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net income per common share from:</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_40C_eus-gaap--EarningsPerShareBasic_zIXTVThbbHxf" style="vertical-align: bottom; background-color: White"> <td>Basic</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.02</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--EarningsPerShareDiluted_zRtbZ5B0CaBh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.01</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20240630_zyJXDEshnpQ4" style="border-bottom: Black 1pt solid; text-align: center">Six Months Ended June 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20230101__20230630_z7zucNyxlmk8" style="border-bottom: Black 1pt solid; text-align: center">Six Months Ended June 30, 2023</td><td style="padding-bottom: 1pt"> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Numerator:</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_40A_eus-gaap--NetIncomeLoss_zSKXfzypvSA8" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Net income / (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">25,178</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">125,350</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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: White"> <td style="font-weight: bold">Denominator:</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_40B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_z6S7ShlsRVv6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted-average shares of common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,250,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,398,062</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncrementalCommonSharesAttributableToConversionOfDebtSecurities_i_pdd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Dilutive effect of convertible instruments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,377,757</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,790,362</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zEF3SnsiRuGf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Diluted weighted-average of common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,627,901</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,188,424</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net income per common share from:</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_40C_eus-gaap--EarningsPerShareBasic_z3c5tjnad1z" style="vertical-align: bottom; background-color: White"> <td>Basic</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.01</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--EarningsPerShareDiluted_zEyy4rsOgSi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.01</td><td style="text-align: left"> </td></tr> </table>

-132131

130915

8250144

4790362

8250144

13040506

0.00

0.02

0.00

0.01

25178

125350

8250144

8398062

5377757

4790362

13627901

13188424

0.00

0.01

0.00

0.01

Dividends The Company has not yet adopted any policy regarding payment of dividends. No dividends have been paid or declared since inception.

Income Taxes The Company follows FASB Codification Topic 740-10-25 (ASC 740-10-25) for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse.

<p id="xdx_84A_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z3ehV0EwnXBe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Recent Pronouncements The Company evaluated all other recent accounting pronouncements issued and determined that the adoption of these pronouncements would not have a material effect on the financial position, results of operations or cash flows of the Company.

<p id="xdx_80A_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zQkzcgvof8le" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 3 – Going concern The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As shown in the accompanying financial statements, the Company has an accumulated deficit and had a working capital deficit as of June 30, 2024. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. In order to continue as a going concern, the Company will need, among other things, additional capital resources. The Company is significantly dependent upon its ability, and will continue to attempt, to secure additional equity and/or debt financing. There are no assurances that the Company will be successful in obtaining additional capital. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence. These financial statements do not include any adjustments that might arise from this uncertainty.

<p id="xdx_80F_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zTleKl1cDVl2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 4 – Commitments and contingencies Contingencies On November 6, 2015, Daniel Sullivan sent a wage claim demand to the Company. Mr. Sullivan purports to have had an Independent Contractor Agreement with the Company which provides he is entitled to certain compensation and to be reimbursed for Company expenses. The demand claims unpaid compensation in the amount of $<span id="xdx_908_ecustom--ClaimForUnpaidCompensation_pp0p0_c20151105__20151106__srt--TitleOfIndividualAxis__custom--DanielSullivanMember__us-gaap--TypeOfArrangementAxis__custom--IndependentContractorAgreementMember_zX9lx6ALulhi" title="Claim for unpaid compensation">8,055 and unreimbursed expenses in the amount of $<span id="xdx_902_ecustom--UnreimbursedCompensationExpenses_pp0p0_c20151105__20151106__srt--TitleOfIndividualAxis__custom--DanielSullivanMember__us-gaap--TypeOfArrangementAxis__custom--IndependentContractorAgreementMember_zskeKndVnZf" title="Unreimbursed compensation expenses">154,409. The Company denies the agreement was ever signed. If litigation is commenced the Company will defend any claims by Mr. Sullivan. Mile High Real Estate, LLC, an entity owned by Mr. Sullivan, sent correspondence to the Company stating the Mr. Sullivan and/or Mile High Real Estate loaned the Company either directly or directly to contractors, material suppliers or utilities for operating and building remodeling in the amount of $<span id="xdx_908_eus-gaap--UtilitiesOperatingExpenseOperations_pp0p0_c20151105__20151106__srt--TitleOfIndividualAxis__custom--DanielSullivanMember__dei--LegalEntityAxis__custom--MileHighRealEstateGroupMember_zRmxwV2LIwdc" title="Utilities for operating and building remodeling amount">98,150. Counsel for Mr. Sullivan stated that he was still compiling information. The Company is investigating whether Mr. Sullivan and/or Mile High Real Estate, LLC ever made the alleged loans. The Company will defend any claims of Mile High Real Estate, LLC. On April 14, 2016, the Company entered into an agreement with a third party to provide the Company with investor relations services. Upon signing the agreement, the Company paid the investor relations consultant $75,000 and agreed to issue the consultant <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20160412__20160414__srt--TitleOfIndividualAxis__custom--ThirdPartyMember_zUvMQiidzwY7" title="Number of restricted common stock issue">1,500,000 shares of its restricted common stock. The agreement required the Company to pay the consultant an additional $75,000 prior to June 14, 2016. The Company cancelled the agreement and is of the opinion that the shares are not owed to the consultant. As of June 30, 2024 and December 31, 2023 there was a payable recorded of $34,346. Finance leases On March 1, 2019, the Company recorded finance lease obligation for a leased a vehicle for $64,354. The Company made a down payment of $30,000 which included delivery fees, taxes and its first month payment and agreed to make 36 monthly payments of $<span id="xdx_908_ecustom--LeasePaymentIncludingSalesTax_pp2p0_c20190228__20190301__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--VehicleMember_zxYZK2Jzd22i" title="Lease payment including sales tax">1,129.76, including sales tax. The Company recognized this arrangement as a finance lease based on the determination that the lease exceeded 75% of the economic life of the underlying asset. On June 2, 2021, the Company recorded finance lease obligation for a leased a vehicle for $56,733. The Company made a down payment of $3,510 which included delivery fees, taxes and its first month payment and agreed to make 24 monthly payments of $<span id="xdx_903_ecustom--LeasePaymentIncludingSalesTax_pp2p0_c20210530__20210602__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--VehicleMember_zRVwvjK6PK0k" title="Lease payment including sales tax">2,765.19, including sales tax. The Company recognized this arrangement as a finance lease based on the determination that the lease exceeded 75% of the economic life of the underlying asset. On June 17, 2022, the Company recorded finance lease obligation for a leased vehicle for $69,255. The Company made a down payment of $2,882 which included delivery fees, taxes and its first month payment and agreed to make 36 monthly payments of $<span id="xdx_905_ecustom--LeasePaymentIncludingSalesTax_pp0p0_c20220616__20220617__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--VehicleMember_zvPtPcWnOT6b" title="Lease payment including sales tax">2,338, including sales tax. The Company recognized this arrangement as a finance lease based on the determination that the lease exceeded 75% of the economic life of the underlying asset. <p id="xdx_89F_eus-gaap--FinanceLeaseLiabilityMaturityTableTextBlock_znELztHau9K5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> Schedule of Future Minimum Lease Payments <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left">Future minimum lease payments as of June 30, 2024</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240630_zlotu3PqAQI4" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maFLLzWtu_za7u7ymGPAQa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">110,308</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maFLLzWtu_zcRZ1rZolGXh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">224,230</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearTwo_iI_maFLLzWtu_zlyJfj1vx8Zc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">193,112</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearThree_iI_maFLLzWtu_zhSaCLuyNf6f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">88,179</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearFour_iI_maFLLzWtu_zF9FCCkKoaz" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">37,197</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--FinanceLeaseLiabilityPaymentsDueAfterYearFour_iI_maFLLzWtu_zIXNvSddFZn5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FinanceLeaseLiability_iTI_mtFLLzWtu_zAItdqOMxIFc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total minimum lease payments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">653,026</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Operating Leases On October 27, 2016 the Company sold its building located at 5765 Logan Street Denver, Colorado to an unrelated third party for $<span id="xdx_900_eus-gaap--ProceedsFromSaleOfBuildings_pp0p0_c20161026__20161027__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_zSaIl7MoP5W3" title="Proceeds from sale of buildings">1,400,000. The Company repaid the mortgage on the building in the amount of $677,681. After the sale, <span id="xdx_909_eus-gaap--LesseeOperatingLeaseOptionToExtend_c20161026__20161027__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_zYxVrDhSPC3l" title="Operating lease, option to extend">the Company leased the building from the purchaser of the property. The lease is for an initial term of ten years, with the Company having the option to extend the term of the lease for two additional five-year periods. The lease requires rental payments of $<span id="xdx_90C_eus-gaap--OperatingLeasesRentExpenseNet_pp0p0_c20161026__20161027__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_zlnTqVMQh2Vj" title="Operating leases, rent expense">10,000 per month which will increase <span id="xdx_904_ecustom--RentIncreaseAnnuallyPercentage_dp_uPure_c20161026__20161027__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_zPjljZ0XZ97" title="Rent increase annually, percentage">2% annually. The Company paid a $30,000 deposit at the inception of the lease. On May 29, 2018 the Company leased a building located at 4328 E. Magnolia Street, Phoenix, Arizona. <span id="xdx_907_eus-gaap--LesseeOperatingLeaseOptionToExtend_c20180528__20180529__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_zVY1i6567VW" title="Extention of lease term, description">The lease is for an initial term of one year, with the Company having the option to extend the term of the lease for additional four year periods. The lease requires rental payments of $<span id="xdx_905_eus-gaap--OperatingLeasesRentExpenseNet_pp0p0_c20180528__20180529__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_zWEycLFo5Y6c" title="Operating leases, rent expense, net">3,880 per month which will increase <span id="xdx_906_ecustom--RentIncreaseAnnuallyPercentage_pid_dp_uPure_c20180528__20180529__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_zditehFSa4F7" title="Rent increase annually, percentage">2% annually. The Company paid a $4,369 deposit at the inception of the lease. <span id="xdx_902_ecustom--LesseeOperatingLeaseRenewedAndExtendedTerm_c20180528__20180529__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember__us-gaap--LeaseContractualTermAxis__custom--FiveYearLeasePeriodMember_zGiXI1G93Lt6" title="Lessee operaing lease renewed and extended term">The lease was renewed and extended for an additional five year period, with a starting rent of $<span id="xdx_907_eus-gaap--OperatingLeasesRentExpenseNet_pp2d_c20180528__20180529__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember__us-gaap--LeaseContractualTermAxis__custom--FiveYearLeasePeriodMember_zzuOJkLt9Y3c" title="Operating leases, rent expense, net">6,379.20 per month which will increase <span id="xdx_908_ecustom--RentIncreaseAnnuallyPercentage_pid_dp_uPure_c20180528__20180529__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember__us-gaap--LeaseContractualTermAxis__custom--FiveYearLeasePeriodMember_zvYGau6jror2" title="Rent increase annually, percentage">4% annually. The Company adopted ASC 842 and recorded right of use asset and operating lease liability of $<span id="xdx_90B_eus-gaap--OperatingLeaseLiability_iI_pp0p0_c20180529__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201602Member_ztusLNE4OZpj" title="Operating lease liability">1,082,241. The Company used <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateIncreaseDecrease_pid_dp_uPure_c20180528__20180529__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201602Member_zC7NfLeWNMJ3" title="Incremental borrowing rate">12% as incremental borrowing rate as is the average interest rate of the Company’s outstanding third party note. <span id="xdx_908_eus-gaap--LesseeOperatingLeaseOptionToExtend_pp0p0_c20180528__20180529__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201602Member_zhz5ppAFLSui" title="Lessee operating lease additional term of years">The lease agreement gives the Company the option to renew it for two additional 5 year terms but the Company did not consider it likely to exercise that option. Therefore, the Company did not include such amounts in its computations of the present value of remaining lease payment on the adoption date. Supplemental balance sheet information related to leases is as follows: June 30, 2024 Schedule of Operating 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 style="border-bottom: Black 1pt solid; font-weight: bold">Operating Leases</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold">Classification</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 38%; text-align: left; padding-bottom: 1pt">Right-of-use assets</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 40%; text-align: left; padding-bottom: 1pt">Operating right of use assets</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--OperatingRightOfUseAssetsLease_iI_pp0p0_c20240630_zSehBUvSpoS" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Operating right of use asset lease">514,047</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_c20240630_zNqJjCKoY9Jb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">514,047</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current lease liabilities</td><td> </td> <td style="text-align: left">Current operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20240630_z82iKIUSxVQh" style="text-align: right" title="Current lease liabilities">147,668</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Non-current lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Long-term operating lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_c20240630_zQXMpX3smSV2" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current lease liabilities">420,580</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingLeaseLiability_iI_pp0p0_c20240630_zZz7i6ltDnWh" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">568,248</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_89B_ecustom--SummaryOfOperatingLeaseLiabilitiesTableTextBlock_gL3SOOLLTTB-XFKHOI_zBuhQC7MMNra" 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: Summary 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; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; 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: 16%; text-align: right">36.50</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 style="text-align: right">12</td><td style="text-align: left">%</td></tr> </table> <p id="xdx_89E_ecustom--SummaryOfLeaseExpensesTableTextBlock_gL3SOLETTB-HFRZBBZ_z26amk5ytYai" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following summarizes lease expenses for six months ended June 30, 2024: Finance lease expenses: Summary of Lease Expenses <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="display: none; text-align: left; padding-bottom: 1pt"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; text-align: left"> </td><td id="xdx_498_20240101__20240630_zjuGArFvQHyi" style="border-bottom: Black 1pt solid; display: none; text-align: center"> </td><td style="display: none; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_maFLEzozM_zruMx7rCXuUk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Depreciation/amortization expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">72,573</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FinanceLeaseInterestExpense_maFLEzozM_zBzuFiA5bZZg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest on lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">35,136</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--FinanceLeaseExpense_iT_mtFLEzozM_zM9D2Tbhuo09" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance lease expense</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">107,709</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_896_ecustom--ScheduleOfCashFlowInformationRelatedToLeaseTableTextBlock_gL3SOCFIRTLTT-MNJBT_zHqMM13SXpfd" 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 Lease <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; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20240630_zCBtwgyj7w2l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeasePayments_zlASZuFcCx87" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Cash paid for operating lease liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">108,524</td><td style="width: 1%; text-align: left"> </td></tr> </table> <div id="xdx_C0C_gL3LCTTB-CPAL_zbvviVQ2hub8">December 31, 2023 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Operating Leases</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold">Classification</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 38%; text-align: left; padding-bottom: 1pt">Right-of-use assets</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 40%; text-align: left; padding-bottom: 1pt">Operating right of use assets</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--OperatingRightOfUseAssetsLease_iI_pp0p0_c20231231_z9AtQO4dAZji" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Operating right of use asset lease">586,620</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_c20231231_za6AwnmUs5J5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">586,620</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current lease liabilities</td><td> </td> <td style="text-align: left">Current operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20231231_zQz3BX4aKkue" style="text-align: right" title="Current lease liabilities">121,519</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Non-current lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Long-term operating lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_c20231231_zMf8iGmysJi1" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current lease liabilities">494,215</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeaseLiability_iI_pp0p0_c20231231_z6h7Ui0F88ri" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">615,734</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> </div> <div id="xdx_C0F_gL3SOOLLTTB-XFKHOI_zKRfdjRWT8pa">Lease term and discount rate were as follows: <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; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; 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: 16%; text-align: right">42.50</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 style="text-align: right">12</td><td style="text-align: left">%</td></tr> </table> </div> <div id="xdx_C0B_gL3SOLETTB-HFRZBBZ_zIMt7g3uH16l">The following summarizes lease expenses for year ended December 31, 2023: Finance lease expenses: <table cellpadding="0" cellspacing="0" id="xdx_30E_134_zdqNhyi29Qqb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Lease Expenses (Details)"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_49E_20230101__20231231_ziAowkMUszXf" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_maFLEzozM_zNglj7gO4Btg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Depreciation/amortization expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">134,428</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FinanceLeaseInterestExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest on lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">67,184</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FinanceLeaseExpense_iT_pp0p0_z35JmoQTbdSf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance lease expense</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">201,612</td><td style="text-align: left"> </td></tr> </table> </div> <div id="xdx_C0E_gL3SOCFIRTLTT-MNJBT_zUu8cGCnEXG3">Supplemental disclosures of cash flow information related to leases were as follows: <table cellpadding="0" cellspacing="0" id="xdx_304_134_z3jK6ws5xJD7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Schedule of Cash Flow Information Related to Lease (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20230101__20231231_zxbGRYW6vBfg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeasePayments_z7TkZk4BOU7j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; 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: 16%; text-align: right">137,064</td><td style="width: 1%; text-align: left"> </td></tr> </table> </div>

8055 154409

98150

75000

1500000

75000

34346

64354

30000 1129.76

The Company recognized this arrangement as a finance lease based on the determination that the lease exceeded 75% of the economic life of the underlying asset.

56733

3510 2765.19

The Company recognized this arrangement as a finance lease based on the determination that the lease exceeded 75% of the economic life of the underlying asset.

69255

2882 2338

The Company recognized this arrangement as a finance lease based on the determination that the lease exceeded 75% of the economic life of the underlying asset.

<p id="xdx_89F_eus-gaap--FinanceLeaseLiabilityMaturityTableTextBlock_znELztHau9K5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> Schedule of Future Minimum Lease Payments <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left">Future minimum lease payments as of June 30, 2024</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240630_zlotu3PqAQI4" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maFLLzWtu_za7u7ymGPAQa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">110,308</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maFLLzWtu_zcRZ1rZolGXh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">224,230</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearTwo_iI_maFLLzWtu_zlyJfj1vx8Zc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">193,112</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearThree_iI_maFLLzWtu_zhSaCLuyNf6f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">88,179</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearFour_iI_maFLLzWtu_zF9FCCkKoaz" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">37,197</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--FinanceLeaseLiabilityPaymentsDueAfterYearFour_iI_maFLLzWtu_zIXNvSddFZn5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FinanceLeaseLiability_iTI_mtFLLzWtu_zAItdqOMxIFc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total minimum lease payments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">653,026</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

110308

224230

193112

88179

37197

653026

1400000

677681

the Company leased the building from the purchaser of the property. The lease is for an initial term of ten years

10000

0.02

30000

The lease is for an initial term of one year, with the Company having the option to extend the term of the lease for additional four year periods.

3880

0.02

4369

The lease was renewed and extended for an additional five year period

6379.20

0.04

1082241

0.12

The lease agreement gives the Company the option to renew it for two additional 5 year terms

Supplemental balance sheet information related to leases is as follows: June 30, 2024 Schedule of Operating 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 style="border-bottom: Black 1pt solid; font-weight: bold">Operating Leases</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold">Classification</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 38%; text-align: left; padding-bottom: 1pt">Right-of-use assets</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 40%; text-align: left; padding-bottom: 1pt">Operating right of use assets</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--OperatingRightOfUseAssetsLease_iI_pp0p0_c20240630_zSehBUvSpoS" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Operating right of use asset lease">514,047</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_c20240630_zNqJjCKoY9Jb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">514,047</td><td style="padding-bottom: 2.5pt; 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">$</td><td id="xdx_98B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20240630_z82iKIUSxVQh" style="text-align: right" title="Current lease liabilities">147,668</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Non-current lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Long-term operating lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_c20240630_zQXMpX3smSV2" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current lease liabilities">420,580</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingLeaseLiability_iI_pp0p0_c20240630_zZz7i6ltDnWh" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">568,248</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> December 31, 2023 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Operating Leases</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold">Classification</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 38%; text-align: left; padding-bottom: 1pt">Right-of-use assets</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 40%; text-align: left; padding-bottom: 1pt">Operating right of use assets</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--OperatingRightOfUseAssetsLease_iI_pp0p0_c20231231_z9AtQO4dAZji" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Operating right of use asset lease">586,620</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_c20231231_za6AwnmUs5J5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">586,620</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current lease liabilities</td><td> </td> <td style="text-align: left">Current operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20231231_zQz3BX4aKkue" style="text-align: right" title="Current lease liabilities">121,519</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Non-current lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Long-term operating lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_c20231231_zMf8iGmysJi1" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current lease liabilities">494,215</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeaseLiability_iI_pp0p0_c20231231_z6h7Ui0F88ri" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">615,734</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

514047

147668

420580

568248

<p id="xdx_89B_ecustom--SummaryOfOperatingLeaseLiabilitiesTableTextBlock_gL3SOOLLTTB-XFKHOI_zBuhQC7MMNra" 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: Summary 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; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; 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: 16%; text-align: right">36.50</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 style="text-align: right">12</td><td style="text-align: left">%</td></tr> </table> Lease term and discount rate were as follows: <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; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; 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: 16%; text-align: right">42.50</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 style="text-align: right">12</td><td style="text-align: left">%</td></tr> </table>

P36Y6M

0.12

<p id="xdx_89E_ecustom--SummaryOfLeaseExpensesTableTextBlock_gL3SOLETTB-HFRZBBZ_z26amk5ytYai" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following summarizes lease expenses for six months ended June 30, 2024: Finance lease expenses: Summary of Lease Expenses <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="display: none; text-align: left; padding-bottom: 1pt"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; text-align: left"> </td><td id="xdx_498_20240101__20240630_zjuGArFvQHyi" style="border-bottom: Black 1pt solid; display: none; text-align: center"> </td><td style="display: none; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_maFLEzozM_zruMx7rCXuUk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Depreciation/amortization expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">72,573</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FinanceLeaseInterestExpense_maFLEzozM_zBzuFiA5bZZg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest on lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">35,136</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--FinanceLeaseExpense_iT_mtFLEzozM_zM9D2Tbhuo09" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance lease expense</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">107,709</td><td style="text-align: left"> </td></tr> </table> The following summarizes lease expenses for year ended December 31, 2023: Finance lease expenses: <table cellpadding="0" cellspacing="0" id="xdx_30E_134_zdqNhyi29Qqb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Lease Expenses (Details)"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_49E_20230101__20231231_ziAowkMUszXf" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_maFLEzozM_zNglj7gO4Btg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Depreciation/amortization expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">134,428</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FinanceLeaseInterestExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest on lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">67,184</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FinanceLeaseExpense_iT_pp0p0_z35JmoQTbdSf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance lease expense</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">201,612</td><td style="text-align: left"> </td></tr> </table>

72573

35136

107709 <p id="xdx_896_ecustom--ScheduleOfCashFlowInformationRelatedToLeaseTableTextBlock_gL3SOCFIRTLTT-MNJBT_zHqMM13SXpfd" 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 Lease <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; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20240630_zCBtwgyj7w2l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeasePayments_zlASZuFcCx87" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Cash paid for operating lease liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">108,524</td><td style="width: 1%; text-align: left"> </td></tr> </table> Supplemental disclosures of cash flow information related to leases were as follows: <table cellpadding="0" cellspacing="0" id="xdx_304_134_z3jK6ws5xJD7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Schedule of Cash Flow Information Related to Lease (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20230101__20231231_zxbGRYW6vBfg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeasePayments_z7TkZk4BOU7j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Cash paid for operating lease liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">137,064</td><td style="width: 1%; text-align: left"> </td></tr> </table>

108524

586620

121519

494215

615734

P42Y6M

0.12

134428

67184

201612

137064

<p id="xdx_80C_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zvsfhwLV2WVb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 5 – Fixed assets Machinery and equipment consisted of the following at: Schedule of Machinery and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240630_zKBP4Sd4eK8i" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20231231_zM9CKFPTyqU9" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt"> </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_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_zVXpIm9bEbdf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Automotive vehicles</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">637,386</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">637,386</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zb74m0LFOlR3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">108,265</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">108,265</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zMm93X1Datub" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Machinery and Equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">142,731</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">135,706</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zcaT1uMOdzf1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Leasehold improvements</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">148,994</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">148,994</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzpzg_zczBodE8ZWq9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fixed assets, total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,037,376</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,030,351</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzpzg_zpKI1oTP8jPg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total: accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(818,063</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(776,180</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzpzg_zcblEtMCXJkg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Fixed assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">219,313</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">254,171</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> At June 30, 2024 and December 31, 2023 the Company had $2,782 of fixed assets associated with discontinued operations. Depreciation expense for the three and six months ended June 30, 2024 and 2023 was $19,891, $41,883, $33,492 and $68,412 respectively. During the year ended December 31, 2023 the Company recognized $1,000 from the sale of a vehicle.

Machinery and equipment consisted of the following at: Schedule of Machinery and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240630_zKBP4Sd4eK8i" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20231231_zM9CKFPTyqU9" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt"> </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_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_zVXpIm9bEbdf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Automotive vehicles</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">637,386</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">637,386</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zb74m0LFOlR3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">108,265</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">108,265</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zMm93X1Datub" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Machinery and Equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">142,731</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">135,706</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zcaT1uMOdzf1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Leasehold improvements</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">148,994</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">148,994</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzpzg_zczBodE8ZWq9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fixed assets, total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,037,376</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,030,351</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzpzg_zpKI1oTP8jPg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total: accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(818,063</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(776,180</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzpzg_zcblEtMCXJkg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Fixed assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">219,313</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">254,171</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

637386

108265

142731

135706

148994

1037376

1030351

818063

776180

219313

254171

2782

19891

41883

33492

68412

1000

Note 6 – Notes payable Convertible notes payable to non-related parties On October 18, 2017, the Company borrowed $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20171018__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zKkgOvFgrLlc" title="Debt principal amount">150,000 from an unrelated third party. The Company paid $<span id="xdx_902_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pp0p0_c20171018__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zSAZbPlOFNA6" title="Unamortized discount">15,250 of fees associated with the loan, which was recorded as discount and to be amortized over the term of the debt and was fully amortized as of December 31, 2018. The loan bears interest at a rate of <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20171018__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_ziSzzJ7QlQRc">10% (default interest <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20171017__20171018__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zSX6O4XQdNUb" title="Debt default interest">24%) and has a maturity date of <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_dd_c20171017__20171018__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zsVy7cmtqDPh" title="Maturity date">July 16, 2018. <span id="xdx_903_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20171017__20171018__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zTGm9RMDiVp1" title="Debt instrument convertible terms of conversion feature">The Holder has the option to convert the outstanding principal and accrued interest into common stock of the Company. The conversion price is the lesser of (1) lowest trading price during the previous 25 days prior to the note agreement or (2) 50% lowest trading price during the 25 days prior to conversion. Covenants: The Borrower shall not, without the Holder’s consent, sell, lease or dispose of any significant portion of its assets outside the ordinary course of business. During the year ended December 31, 2018 the Company paid $<span id="xdx_908_eus-gaap--RepaymentsOfDebt_pp0p0_c20180101__20181231__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zqY1NcHfDEbi" title="Repayment of debt">150,000 to extend the maturity date until <span id="xdx_906_eus-gaap--DebtInstrumentMaturityDate_dd_c20180101__20181231__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zPEkMDnLsh0c" title="Maturity date">May 11, 2019. During the year ended December 31, 2019, the Company paid $<span id="xdx_907_ecustom--ExtensionFees_pp0p0_c20190101__20191231__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zzxfkfT5eSt9" title="Extension fees">75,000 in extension fees. The note was discounted for a derivative (see note 8 for details) and the discount of $<span id="xdx_908_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20180101__20181231__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zbtjdigtL3ba" title="Amortization of debt discount">134,750 is being amortized over the life of the note using the effective interest method which was fully amortized as of December 31, 2018. During the year ended December 31, 2019 the holder converted $<span id="xdx_901_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pp0p0_c20191231__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zYuas8AfWUJb" title="Interest Payable">39,478 of accrued interest into <span id="xdx_904_eus-gaap--ConversionOfStockSharesConverted1_c20190101__20191231__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zx2ma7JQvKq2" title="Debt converted into shares of common stock">2,178,825 shares of common stock resulting in a loss of $<span id="xdx_906_eus-gaap--GainsLossesOnExtinguishmentOfDebt_pp0p0_c20190101__20191231__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zabG1i5F5Ny5" title="Loss on debt instrument">61,624. As of December 31, 2021 and December 31, 2020 the balance outstanding on the loan is $<span id="xdx_906_eus-gaap--NotesPayable_iI_pp0p0_c20211231__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zZ1KVAGKH2e9" title="Notes payable">0 and $<span id="xdx_906_eus-gaap--NotesPayable_iI_pp0p0_c20201231__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zVpNU3MqB624" title="Notes payable">150,000, respectively. On May 28, 2021 the Company entered into a settlement and release agreement with the Lender and agreed to pay the Lender a settlement of $<span id="xdx_905_eus-gaap--InterestExpenseDebt_pp0p0_c20210527__20210528__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--TypeOfArrangementAxis__custom--SettlementAndReleaseAgreementMember_zNrBLrsKax9j" title="Interest expense">400,000. The first payment of $<span id="xdx_905_eus-gaap--RepaymentsOfDebt_pp0p0_c20210527__20210528__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--TypeOfArrangementAxis__custom--SettlementAndReleaseAgreementMember_zgZw8zGFc8P4" title="Repayment of debt">200,000 was due upon signing and the Company agreed to make additional $<span id="xdx_90C_eus-gaap--RepaymentsOfDebt_pp0p0_c20210527__20210528__us-gaap--AwardDateAxis__custom--ThirtythAndSixtythDayAfterSigningMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--TypeOfArrangementAxis__custom--SettlementAndReleaseAgreementMember_zZvNuEgQbyYj" title="Repayment of debt">100,000 payments on the 30th and 60th day after signing. The additional $<span id="xdx_905_ecustom--AdditionalInterestSettlement_pp0p0_c20210101__20211231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--TypeOfArrangementAxis__custom--SettlementAndReleaseAgreementMember_zUrdR3xIq4Hb" title="Addditional interest expense">250,000 settlement was recorded as interest during the year ended December 31, 2021. As of June 30, 2024 and December 31, 2023 accrued interest and the note balance had been repaid. On March 21, 2018, the Company borrowed $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20180321__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember_zKAT345vPAUi" title="Debt principal amount">45,000 from an unrelated third party. The Company paid $<span id="xdx_902_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20181231__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember_zi8rk7CJ1qcg" title="Debt instrument fee amount">4,500 of fees associated with the loan and had amortized $<span id="xdx_905_eus-gaap--AdjustmentForAmortization_pp0p0_c20180101__20181231__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember_zwFgF7j632Xe" title="Amortization">3,514 of the costs as of December 31, 2018. The note bears an interest rate: <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20180321__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember_zV7JWwzIEp9b" title="Debt instrument interest rate">12% (default interest lesser of <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20180320__20180321__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember_zeQsRK82OC92" title="Debt instrument interest rate during period">15% or maximum permitted by law) and matures on <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_c20180320__20180321__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember_zkdnttkkUhJh" title="Maturity date">March 21, 2019. <span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20180320__20180321__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember_zfLOTBFMCZ37" title="Debt instrument convertible terms of conversion feature">The Holder has the option to convert the outstanding principal and accrued interest into common stock of the Company. The Conversion price is 55% of the lowest trading price during the 25 Trading Day periods prior to the Conversion. Covenants: The Borrower shall not, without the Holder’s consent, sell, lease or dispose of any significant portion of its assets outside the ordinary course of business. The note was discounted for a derivative (see note 8 for details) and the discount of $<span id="xdx_903_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20180320__20180321__srt--TitleOfIndividualAxis__custom--UnrelatedThirdPartyMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember_zHngsXjVGNL4" title="Amortization of debt discount">40,500 has been fully amortized over the life of the note using the effective interest method. As of December 31, 2023 and December 31, 2022 the amount had been fully amortized. As of June 30, 2024 and December 31, 2023 accrued interest and the note balance had been repaid.

150000

15250

0.10

0.24

2018-07-16

The Holder has the option to convert the outstanding principal and accrued interest into common stock of the Company. The conversion price is the lesser of (1) lowest trading price during the previous 25 days prior to the note agreement or (2) 50% lowest trading price during the 25 days prior to conversion. Covenants: The Borrower shall not, without the Holder’s consent, sell, lease or dispose of any significant portion of its assets outside the ordinary course of business.

150000

2019-05-11

75000

134750

39478

2178825

61624

150000

400000

200000

100000

250000

45000

4500

3514

0.12

0.15

2019-03-21

The Holder has the option to convert the outstanding principal and accrued interest into common stock of the Company. The Conversion price is 55% of the lowest trading price during the 25 Trading Day periods prior to the Conversion. Covenants: The Borrower shall not, without the Holder’s consent, sell, lease or dispose of any significant portion of its assets outside the ordinary course of business.

40500

<p id="xdx_805_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_z2b5D07dc574" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 7 – Notes payable – related parties Long-term liabilities: Notes payable – related parties As of December 31, 2021 the Company owed MKM Capital Advisors and two related entities $128,600 plus accrued interest of $70,088. The amount owed to the MKM entities was represented by three Promissory Notes dated between February 6, 2015 and July 7, 2016. In March 2022 the MKM entities agreed to (i) consolidate the Promissory Notes into a new note in the principal amount of $128,600 and (ii) forgive the accrued interest of $70,088. The new Promissory Note is due and payable on December 27, 2026 and bears an interest (from December 27, 2021 to the date of payment) of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20211231__us-gaap--RelatedPartyTransactionAxis__custom--MkmCapitalAdvisorsMember_zZwctLV6E211" title="Debt interest rate">5% per year. During the six months ended June 30, 2024, the Company repaid $11,507 of principal. Accrued interest as of June 30, 2024 and December 31, 2023, amounted to $0. As of June 30, 2024 and December 31, 2023, the balance owed on the loan is $64,249 and $75,756, respectively. As of December 31, 2021 the Company owed CGDK, LLC $1,185,217, plus accrued interest of $452,246. The amount owed to CGDK was represented by seven Promissory Notes dated between July 9, 2015 and August 6, 2018. In March 2022, CGDK agreed to (i) consolidate the Promissory Notes into a new note in the principal amount of $1,185,217 and (ii) forgive the accrued interest of $452,246. The new Promissory Note is due and payable on December 31, 2026 and bears interest (from January 1, 2022 to the date of payment) at 5% per year. During the year ended December 31, 2022, the loan was assumed by Doyle Knudson a related party. During the six months ended June 30, 2024 and year ended December 31, 2023 the Company repaid $106,058 and $204,341 of principal and accrued interest. As of June 30, 2024 and December 31, 2023, the balance on the loan is $592,175 and $698,233, respectively. Current liabilities: Notes payable – related parties On July 31, 2014, the Company borrowed $<span id="xdx_904_eus-gaap--ProceedsFromRelatedPartyDebt_pp0p0_c20140701__20140731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerOfficerAndShareholderMember_zbhcPfOm9rf" title="Proceeds from related party debt">98,150 from an entity controlled by a former officer and shareholder of the Company. The loan is due and payable on demand and bears no interest. As of June 30, 2024 and December 31, 2023, the principal balance owed on this loan is $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerOfficerAndShareholderMember_zmsV3HbAu1P5" title="Debt principal amount">98,150 and $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerOfficerAndShareholderMember_zgSAJKWOHwVa" title="Debt principal amount">98,150, respectively. As of December 31, 2014, a related party loaned the Company $180,121, in the form of cash and expenses paid on behalf of the Company. The loan is due and payable on demand and bears no interest. The Company repaid $125,500 towards this note during 2015 and as of June 30, 2024 and December 31, 2023 the principal balance owed on this loan was $54,621 and $54,621, respectively. Current Liabilities: Convertible notes payable to related parties As of December 31, 2021 the Company owed Hypur Inc. $688,500 plus accrued interest. The amounts owed to Hypur were represented by eight Promissory Notes dated between September 20, 2016 and September 3, 2019. By an agreement effective January 31, 2022, the Company and Hypur agreed to the following: <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"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif">On March 3, 2022 the Company paid Hypur $137,500, which was applied to principal of the notes.</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"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif">On or before each date shown below, the Company paid Hypur $12,500, which applied to principal of the notes.</td></tr> </table> <p id="xdx_891_ecustom--ScheduleofRelatedPartiesDebtMaturityTableTextBlock_zmJTZxSqcfE8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> Schedule of Related Debt Maturity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: center">March 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--NotesPayable_iI_pp0p0_c20220131__us-gaap--DebtInstrumentAxis__custom--MarchThirtyOneTwoThousandTwentyTwoMember_zi218bxytTm6" style="width: 18%; text-align: right" title="Notes payable">12,500</td><td style="width: 1%; 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="text-align: center">April 30, 2022</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--NotesPayable_iI_pp0p0_c20220131__us-gaap--DebtInstrumentAxis__custom--AprilThirtyTwoThousandTwentyTwoMember_zooW2acXiY4j" style="text-align: right" title="Notes payable">12,500</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">May 31, 2022</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--NotesPayable_iI_pp0p0_c20220131__us-gaap--DebtInstrumentAxis__custom--MayThirtyOneTwoThousandTwentyTwoMember_z5kluInr0052" style="text-align: right" title="Notes payable">12,500</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="text-align: center">June 30, 2022</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--NotesPayable_iI_pp0p0_c20220131__us-gaap--DebtInstrumentAxis__custom--JuneThirtyTwoThousandTwentyTwoMember_zCOOeue7W3d2" style="text-align: right" title="Notes payable">12,500</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; width: 0.25in"> </td> <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">On or before July 31, 2022 the Company agreed to pay Hypur $137,500, which will apply to principal of the notes.</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"> </td> <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">All principal amounts owed to Hypur under the Promissory Notes will bear interest at 7.5% per year between January 31, 2022 and July 31, 2022 as long as the Company is not in default under the terms of its agreement with Hypur.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify">If by July 31, 2022 all payments required by the Company’s agreement with Hypur have been made in a timely fashion, Hypur will forgive $250,000 of accrued interest owed by the Company under the Promissory Notes.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify">After July 31, 2022 future payment plans will be negotiated, provided however that any principal amounts owed to Hypur under the Promissory Notes after July 31, 2022 will not bear interest in excess of 7.5% per year with a default rate of 12% per year.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify">Hypur will waive any default rights between January 31, 2022 and August 31, 2022 on a month-to-month basis so long as all payments required by the Company’s agreement with Hypur have been made.</td></tr> </table> During the year ended December 31, 2023 the Company repaid a total of $64,393. The amount claimed to be due by Hypur Inc. as of December 31, 2023 and December 31, 2022 is $<span id="xdx_90D_eus-gaap--OtherLiabilities_iI_pp0p0_c20231231__us-gaap--RelatedPartyTransactionAxis__custom--HypurIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zuCLX0wqN7g" title="Due to related parties">363,500 and $<span id="xdx_901_eus-gaap--OtherLiabilities_iI_pp0p0_c20221231__us-gaap--RelatedPartyTransactionAxis__custom--HypurIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zg2HcsGOlLWe" title="Due to related parties">329,256, respectively, although these amounts are disputed by the company. Hypur forgave $<span id="xdx_904_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pp0p0_c20230101__20231231__us-gaap--RelatedPartyTransactionAxis__custom--HypurIncMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zKr0IOss9f7b" title="Due to related parties">250,000 of accrued interest owed by the Company under the Promissory Notes, which was recognized as additional paid in capital. During the six months ended June 30, 2024 there were two payments made toward accrued interest totaling $<span id="xdx_90F_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pp2d_c20240101__20240630__us-gaap--RelatedPartyTransactionAxis__custom--HypurIncMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zIOHrrxO8yb1" title="Due to related parties">19,659.44. As of June 30, 2024 and December 31, 2023 the principal balance owed on this loan was $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--RelatedPartyTransactionAxis__custom--HypurIncMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zhteDW9ltdGk">363,500 and $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--RelatedPartyTransactionAxis__custom--HypurIncMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zZAc5sOYjCW6">363,500, respectively. Although Hypur Inc. has notified the Company that the notes were in default as of September 1, 2022, it is the Company’s position that the notes are not in default. Nevertheless, the Company began accruing default interest of <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220901__us-gaap--RelatedPartyTransactionAxis__custom--HypurIncMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zMQwFhPPolT9" title="Accrued interest rate percentage">12% per year as of September 1, 2022. On September 1, 2016, the Company entered into, a convertible promissory note with Hypur Ventures, L.P., a Delaware limited partnership (the “Hypur Ventures”) which is a related party, pursuant to which the Company borrowed $<span id="xdx_908_eus-gaap--ProceedsFromRelatedPartyDebt_pp0p0_c20160830__20160901__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_zrc6za88h8m3">75,000. <span id="xdx_901_eus-gaap--DebtInstrumentDescription_c20160830__20160901__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_z9PQ6Rju4F0f" title="Debt instrument description">The loan was due 180 days from the date of issuance and bears interest at <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20160901__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_za4NQBLmx2Ld" title="Debt interest rate">10% per annum. The note is convertible into common stock at a price of $<span id="xdx_905_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20160901__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_zqIFJHNVDe8c">.05 per share. The note is mandatory redeemable into common stock if the price per share is over $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20160901__us-gaap--AwardDateAxis__custom--TenDayPeriodMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_zWUBUHRPAfde">.50 per share during a 10 day period. The principal balance owed on this loan at December 31, 2023, and December 31, 2022 was $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_zcm341qmgvHf">75,000 and $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20221231__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_zMPBYvPLi9mk">75,000, respectively. Upon default, the note bears a default rate of interest of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20160901__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_z4EeLeXfg6L2">15% per annum, and if the default has not been remedied within 30 days, the redemption price would be <span id="xdx_901_eus-gaap--DebtInstrumentRedemptionPricePercentage_pid_dp_uPure_c20160830__20160901__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_zsE8HmiqdzYc">150% of the principal amount. Although Hypur Ventures has notified the Company that the note was in default as of January 2, 2022, it is the Company’s position is that the note is not in default. Nevertheless, the Company began accruing default interest as of January 2, 2022. On October 14, 2016, the Company entered into a convertible promissory note with Hypur Ventures, pursuant to which the Company borrowed $<span id="xdx_902_eus-gaap--ProceedsFromRelatedPartyDebt_pp0p0_c20161013__20161014__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_z04qTwQLqK84">100,000. The loan was due 180 days from the date of issuance and bears interest at <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20161014__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_zciHP3sG0S6b">10% per annum. The note is convertible into common stock at a price of $<span id="xdx_905_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20161014__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_z4f1QaYY7111">.05 per share. The note is mandatory redeemable into common stock if the price per share is over $<span id="xdx_909_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20161014__us-gaap--AwardDateAxis__custom--TenDayPeriodMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_z0q0fhOLQEEi">.50 per share during a 10 day period. The principal balance owed on this loan at December 31, 2023 and December 31, 2022 was $<span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_zkVdquODCz4j">100,000 and $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20221231__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_z8U3rO4DPgBb">100,000, respectively. Upon default, the note bears a default rate of interest of <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20161014__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_zVQzS9bTvmYf">15% per annum, and if the default has not been remedied within 30 days, the redemption price would be <span id="xdx_905_eus-gaap--DebtInstrumentRedemptionPricePercentage_pid_dp_uPure_c20161013__20161014__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_zVL5UAks5Mz6">150% of the principal amount. Although Hypur Ventures has notified the Company that the note was in default as of January 2, 2022, it is the Company’s position is that the note is not in default. Nevertheless, the Company began accruing default interest as of January 2, 2022. On March 7, 2017, the Company borrowed $<span id="xdx_90F_eus-gaap--ProceedsFromRelatedPartyDebt_pp0p0_c20170306__20170307__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyLoanMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_zb1TrTCXNVMj" title="Proceeds from related party debt">100,000 from Hypur Ventures. The loan is due 180 days from March 7, 2017 and bears interest at <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20170307__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyLoanMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_zky1p6LuoPR4" title="Interest rate">10% per annum. The loan is convertible into shares of the Company’s common stock at a price of $<span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20170307__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyLoanMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_zBIMdOXfXCu2" title="Common stock price per share">.05 per share. The loan will automatically convert into shares of the Company’s common stock if the price of the Company’s common stock is over $<span id="xdx_902_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20170307__us-gaap--AwardDateAxis__custom--TenDayPeriodMember__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyLoanMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_z99AXT72Pnh4" title="Conversion price per share">.50 per share during any ten-day period. The principal balance owed on this loan December 31, 2023 and December 31, 2022 was $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20231231__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyLoanMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_zpYJ2c07ca2h" title="Loan principal balance">100,000 and $<span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20221231__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyLoanMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_zcuqBcFUXjxb" title="Loan principal balance">100,000 respectively. Upon default, the note bears a default rate of interest of <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20170307__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyLoanMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_z81XZVy6ak43" title="Default rate of interest">15% per annum, and if the default has not been remedied within 30 days, the redemption price would be <span id="xdx_90D_eus-gaap--DebtInstrumentRedemptionPricePercentage_pid_dp_uPure_c20170306__20170307__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyLoanMember__dei--LegalEntityAxis__custom--HypurVenturesLPMember_zBSUjfJjWCIb" title="Redemption price percenatge">150% of the principal amount. Although Hypur Ventures has notified the Company that the note was in default as of January 2, 2022, it is the Company’s position is that the note is not in default. Nevertheless, the Company began accruing default interest as of January 2, 2022. The Company re-measured the fair value of derivative liabilities on June 30, 2024 and December 31, 2023. See Note 8.

128600

70088

128600

70088

0.05

11507

64249

75756

1185217

452246

1185217

452246

2026-12-31

0.05

106058

204341

592175

698233

98150

180121

125500

54621

688500

137500

12500

<p id="xdx_891_ecustom--ScheduleofRelatedPartiesDebtMaturityTableTextBlock_zmJTZxSqcfE8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> Schedule of Related Debt Maturity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: center">March 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--NotesPayable_iI_pp0p0_c20220131__us-gaap--DebtInstrumentAxis__custom--MarchThirtyOneTwoThousandTwentyTwoMember_zi218bxytTm6" style="width: 18%; text-align: right" title="Notes payable">12,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">April 30, 2022</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--NotesPayable_iI_pp0p0_c20220131__us-gaap--DebtInstrumentAxis__custom--AprilThirtyTwoThousandTwentyTwoMember_zooW2acXiY4j" style="text-align: right" title="Notes payable">12,500</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="text-align: center">May 31, 2022</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--NotesPayable_iI_pp0p0_c20220131__us-gaap--DebtInstrumentAxis__custom--MayThirtyOneTwoThousandTwentyTwoMember_z5kluInr0052" style="text-align: right" title="Notes payable">12,500</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">June 30, 2022</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--NotesPayable_iI_pp0p0_c20220131__us-gaap--DebtInstrumentAxis__custom--JuneThirtyTwoThousandTwentyTwoMember_zCOOeue7W3d2" style="text-align: right" title="Notes payable">12,500</td><td style="text-align: left"> </td></tr> </table>

2022-03-31

12500

2022-04-30

12500

2022-05-31

12500

2022-06-30

12500

137500

0.075

250000

0.075

0.12

64393

363500

329256

250000

19659.44

363500

0.12

75000

The loan was due 180 days from the date of issuance and bears interest at 10% per annum.

0.10

0.05

0.50

75000

0.15

1.50

100000

0.10

0.05

0.50

100000

0.15

1.50

100000

0.10

0.05

0.50

100000

0.15

1.50

<p id="xdx_809_eus-gaap--DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock_zuLHGriRoiX2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 8 – Derivative Liability The Company analyzed the conversion options for derivative accounting consideration under ASC 815, Derivatives and Hedging, and determined that an instrument should be classified as a liability when a conversion option becomes effective. The derivative liability in connection with the conversion feature of the convertible debt is measured using level 3 inputs. <p id="xdx_89E_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zdOJZwe5Slcj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The change in the fair value of derivative liabilities is as follows: Schedule of Derivative Liabilities at Fair Value <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%">Balance – December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--DerivativeLiabilitiesCurrent_iS_c20240101__20240630_znLlHx4Bx23c" style="width: 18%; text-align: right" title="Beginning, balance shares">503,584</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gain on change in fair value of the derivative</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeFairValueHedgeIncludedInEffectivenessGainLoss_pp0p0_c20240101__20240630_z0oHKq6WnDy1" style="text-align: right" title="Gain on change in fair value of the derivative">223,407</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Settlement of derivatives upon repayment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--SettlementOfDerivativesUponRepayment_pp0p0_c20240101__20240630_zXPtpaweURRi" style="border-bottom: Black 1pt solid; text-align: right" title="Settlement of derivatives upon repayment">(22,848</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance – June 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeLiabilitiesCurrent_iE_c20240101__20240630_zuagQrJ90ppf" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending, balance shares">704,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The table below shows the option-pricing model inputs used by the Company to value the derivative liability at each measurement date: Schedule of Derivative Instruments, Black-Scholes Option-Pricing Model Input Used <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: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">Six Months Ended June 30, 2024</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">Year ended December 31, 2023</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </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; width: 60%">Expected term</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentTerm_dtY_c20240101__20240630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zoFRUODjqzfe" title="Fair value assumptions, measurement input, term">.75 years</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentTerm_dtY_c20230101__20231231__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_z2R2sJmdcea7" title="Fair value assumptions, measurement input, term">1.00 - <span id="xdx_901_eus-gaap--DebtInstrumentTerm_dtY_c20230101__20231231__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zB12x8C5qfGe" title="Fair value assumptions, measurement input, term">1.01 years</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </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">Expected average volatility</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"><span id="xdx_907_eus-gaap--DerivativeAssetLiabilityNetMeasurementInput_iI_pid_uPure_c20240630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zRqDBA2jcgUd" title="Fair value assumptions, measurement input, percentages">366.6</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"><span id="xdx_902_eus-gaap--DerivativeAssetLiabilityNetMeasurementInput_iI_pid_uPure_c20231231__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_z4mNcTmVOeka" title="Fair value assumptions, measurement input, percentages">242.2% - <span id="xdx_90A_eus-gaap--DerivativeAssetLiabilityNetMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__srt--RangeAxis__srt--MaximumMember_zWI75OyxkQgj" title="Fair value assumptions, measurement input, percentages">246.6</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">Expected dividend yield</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_986_eus-gaap--DerivativeAssetLiabilityNetMeasurementInput_iI_pid_uPure_c20240630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_z924vokXxxJ5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Fair value assumptions, measurement input, percentages">-</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_98F_eus-gaap--DerivativeAssetLiabilityNetMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zKwCTtpHdHOk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Fair value assumptions, measurement input, percentages">-</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">Risk-free interest rate</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"><span id="xdx_903_eus-gaap--DerivativeAssetLiabilityNetMeasurementInput_iI_pid_uPure_c20240630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z1Y6ZeLGUbCd" title="Fair value assumptions, measurement input, percentages">5.00</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"><span id="xdx_900_eus-gaap--DerivativeAssetLiabilityNetMeasurementInput_iI_pid_uPure_c20231231__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zcvL1wBpof8g" title="Fair value assumptions, measurement input, percentages">4.74 % – <span id="xdx_90B_eus-gaap--DerivativeAssetLiabilityNetMeasurementInput_iI_pid_uPure_c20231231__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z3Ff4lKVuBUj" title="Fair value assumptions, measurement input, percentages">4.75</td> <td style="font: 10pt Times New Roman, Times, Serif">%</td></tr> </table>

<p id="xdx_89E_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zdOJZwe5Slcj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The change in the fair value of derivative liabilities is as follows: Schedule of Derivative Liabilities at Fair Value <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%">Balance – December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--DerivativeLiabilitiesCurrent_iS_c20240101__20240630_znLlHx4Bx23c" style="width: 18%; text-align: right" title="Beginning, balance shares">503,584</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gain on change in fair value of the derivative</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeFairValueHedgeIncludedInEffectivenessGainLoss_pp0p0_c20240101__20240630_z0oHKq6WnDy1" style="text-align: right" title="Gain on change in fair value of the derivative">223,407</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Settlement of derivatives upon repayment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--SettlementOfDerivativesUponRepayment_pp0p0_c20240101__20240630_zXPtpaweURRi" style="border-bottom: Black 1pt solid; text-align: right" title="Settlement of derivatives upon repayment">(22,848</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance – June 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeLiabilitiesCurrent_iE_c20240101__20240630_zuagQrJ90ppf" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending, balance shares">704,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

503584

223407

-22848

704143

The table below shows the option-pricing model inputs used by the Company to value the derivative liability at each measurement date: Schedule of Derivative Instruments, Black-Scholes Option-Pricing Model Input Used <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: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">Six Months Ended June 30, 2024</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">Year ended December 31, 2023</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </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; width: 60%">Expected term</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentTerm_dtY_c20240101__20240630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zoFRUODjqzfe" title="Fair value assumptions, measurement input, term">.75 years</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentTerm_dtY_c20230101__20231231__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_z2R2sJmdcea7" title="Fair value assumptions, measurement input, term">1.00 - <span id="xdx_901_eus-gaap--DebtInstrumentTerm_dtY_c20230101__20231231__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zB12x8C5qfGe" title="Fair value assumptions, measurement input, term">1.01 years</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </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">Expected average volatility</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"><span id="xdx_907_eus-gaap--DerivativeAssetLiabilityNetMeasurementInput_iI_pid_uPure_c20240630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zRqDBA2jcgUd" title="Fair value assumptions, measurement input, percentages">366.6</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"><span id="xdx_902_eus-gaap--DerivativeAssetLiabilityNetMeasurementInput_iI_pid_uPure_c20231231__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_z4mNcTmVOeka" title="Fair value assumptions, measurement input, percentages">242.2% - <span id="xdx_90A_eus-gaap--DerivativeAssetLiabilityNetMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__srt--RangeAxis__srt--MaximumMember_zWI75OyxkQgj" title="Fair value assumptions, measurement input, percentages">246.6</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">Expected dividend yield</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_986_eus-gaap--DerivativeAssetLiabilityNetMeasurementInput_iI_pid_uPure_c20240630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_z924vokXxxJ5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Fair value assumptions, measurement input, percentages">-</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_98F_eus-gaap--DerivativeAssetLiabilityNetMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zKwCTtpHdHOk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Fair value assumptions, measurement input, percentages">-</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">Risk-free interest rate</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"><span id="xdx_903_eus-gaap--DerivativeAssetLiabilityNetMeasurementInput_iI_pid_uPure_c20240630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z1Y6ZeLGUbCd" title="Fair value assumptions, measurement input, percentages">5.00</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"><span id="xdx_900_eus-gaap--DerivativeAssetLiabilityNetMeasurementInput_iI_pid_uPure_c20231231__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zcvL1wBpof8g" title="Fair value assumptions, measurement input, percentages">4.74 % – <span id="xdx_90B_eus-gaap--DerivativeAssetLiabilityNetMeasurementInput_iI_pid_uPure_c20231231__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z3Ff4lKVuBUj" title="Fair value assumptions, measurement input, percentages">4.75</td> <td style="font: 10pt Times New Roman, Times, Serif">%</td></tr> </table>

P0Y9M

P1Y

P1Y3D

366.6

242.2

246.6

5.00

4.74

4.75

Note 9 – Stockholders’ deficit The Company was originally authorized to issue 100,000,000 shares of common stock and 100,000,000 shares of preferred stock. On May 6, 2014, the Company effected a forward stock split and a pro-rata increase in its authorized common stock on a basis of 14-to-1, whereby each shareholder received 14 newly issued shares of common stock for each 1 share held. Additionally, the number of authorized shares increased to 1,400,000,000 shares of common stock. On July 6, 2021, the Company effected a reverse stock split and a pro-rata decrease in its authorized common stock on a basis of 1-for-100, the authorized capital of the Company concurrently decreased to 14,000,000 shares of common stock. The Company issued a total of 1,570 shares of common stock due to rounding on the reverse stock split. Preferred stock On May 3, 2016, the Company entered into, an agreement with Hypur Ventures, L.P., a Delaware limited partnership (the “Hypur Ventures”) which is a related party pursuant to which the Company sold to Hypur Ventures, in a private placement, <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20160501__20160503__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HypurVenturesLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zorskMd8rL3b" title="Issuance of common stock, shares">100,000 shares of the Company’s preferred stock and <span id="xdx_901_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20160503__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HypurVenturesLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zROYAS6t86Pk" title="Issuance of common stock warrants">500,000 common stock warrants with a <span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20160503__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HypurVenturesLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zIPLLjuuEvGi" title="Common stock warrants term">five year term and an exercise price of $<span id="xdx_907_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20160503__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HypurVenturesLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zcc0ZECru4Ye" title="Warrants exercise price per shares">1.00, at a purchase price of $<span id="xdx_903_eus-gaap--SharesIssuedPricePerShare_iI_c20160503__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HypurVenturesLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zr7hiVRRAu3i" title="Purchase price per share">5.00 per share for gross proceeds of $<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfWarrants_pp0p0_c20160501__20160503__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HypurVenturesLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zEDQqk8Alx2l" title="Proceeds from issuance of warrants">500,000. The shares of preferred stock are convertible into shares of the Company’s common stock. The preferred stock has such other rights, preferences and privileges as are set forth in a certificate of designation filed with the Nevada Secretary of State. The Company evaluated the convertible preferred stock under FASB ASC 470-20-30 and determined it contained a beneficial conversion feature. The intrinsic value of the beneficial conversion feature was determined to be $<span id="xdx_90B_eus-gaap--DebtInstrumentConvertibleBeneficialConversionFeature_pp0p0_c20160501__20160503__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HypurVenturesLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zGSa8Qmnesq8" title="Conversion of beneficial features, intrinsic value">114,229. The beneficial conversion feature was fully amortized and recorded as a deemed dividend. Between July and August of 2016 Hypur Ventures purchased an additional <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20160701__20160831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HypurVenturesLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_z5XtpxqdjjD1">100,000 shares of the Company’s preferred stock and <span id="xdx_903_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20160831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HypurVenturesLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zxbkRXQ66Sn2">5,000,000 common stock warrants with a <span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20160831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HypurVenturesLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zEK0gUha0J47" title="Common stock warrants term">five year term and an exercise price of $<span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20160831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HypurVenturesLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zCZvACESixsa">1.00 at a purchase price of $<span id="xdx_90F_eus-gaap--SharesIssuedPricePerShare_iI_c20160831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HypurVenturesLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zjRkFwRAzXbg">5.00 per share for net proceeds of $<span id="xdx_909_eus-gaap--ProceedsFromIssuanceOfWarrants_pp0p0_c20160701__20160831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HypurVenturesLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zmCo4uT0fn3c">445,000, net of legal fees of $<span id="xdx_90A_eus-gaap--LegalFees_pp0p0_c20160701__20160831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HypurVenturesLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zmtr2AT3BUs5">55,000. The shares of preferred stock are convertible into shares of the Company’s common stock. The preferred stock has such other rights, preferences and privileges as are set forth in a certificate of designation filed with the Nevada Secretary of State. The Company evaluated the convertible preferred stock under FASB ASC 470-20-30 and determined it does not contain a beneficial conversion feature. The intrinsic value of the beneficial conversion feature was determined to be $<span id="xdx_903_eus-gaap--DebtInstrumentConvertibleBeneficialConversionFeature_pp0p0_c20160701__20160831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HypurVenturesLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zaaXLsclhen5">0. The preferred stock is convertible at any time at the election of Hypur Ventures. The preferred stock will automatically convert to common stock if the closing price of the Company’s common stock equals or exceeds $<span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleStockPriceTrigger_c20160701__20160831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HypurVenturesLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_z0seOgqUjRk3" title="Debt conversion trading conversion price per shares">0.50 per share over any consecutive twenty day trading period. The preferred stock terms include a one-time purchase price preference. No preferential dividends apply to the preferred stock. The preferred stock attributes include weighted average anti-dilution protection, rights to appoint one director, pre-emptive rights to purchase future offerings of securities by the Company, demand and piggy-back registration rights. The Company has reserved <span id="xdx_909_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_dc_c20160831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HypurVenturesLPMember_zW9zKmpia8Ni" title="Common stock reserved">thirty million shares of common stock that may be issued upon the conversion and/or exercise of the preferred stock and the warrants.

100000000

1400000000

On July 6, 2021, the Company effected a reverse stock split and a pro-rata decrease in its authorized common stock on a basis of 1-for-100, the authorized capital of the Company concurrently decreased to 14,000,000 shares of common stock.

14000000

1570

100000

500000

P5Y

1.00

5.00

500000

114229

100000

5000000

P5Y

1.00

5.00

445000

55000

0.50

30000000

<p id="xdx_803_eus-gaap--CompensationAndEmployeeBenefitPlansOtherThanShareBasedCompensationTextBlock_z3ockKD2By23" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 10 – Options and warrants Options All stock options have an exercise price equal to the fair market value of the common stock on the date of grant. The fair value of each option award is estimated using a Black-Scholes-Merton option valuation model. The Company has not paid any cash dividends on its common stock and does not anticipate paying any cash dividends in the foreseeable future. Consequently, the Company uses an expected dividend yield of zero in the Black-Scholes-Merton option valuation model. Volatility is an estimate based on the calculated historical volatility of similar entities in industry, in size and in financial leverage, whose share prices are publicly available. The expected life of awards granted represents the period of time that they are expected to be outstanding. The Company has no historical experience with which to establish a basis for determining an expected life of these awards. Therefore, the Company only gave consideration to the contractual terms and did not consider the vesting schedules, exercise patterns and pre-vesting and post-vesting forfeitures significant to the expected life of the option award. The Company bases the risk-free interest rate used in the Black-Scholes-Merton option valuation model on the implied yield currently available on U.S. Treasury issues with an equivalent remaining term equal to the expected life of the award. On May 3, 2023, the Company issued Andrew Berman, a Director of the Company, an option to purchase <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230503__20230503__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--AndrewBermanMember_zfZMrnOXM1Nh" title="Option of purchasing common stock">350,000 shares of the Company’s common stock. The option is exercisable at a price of $<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_pid_c20230503__20230503__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--AndrewBermanMember_zufQ4oN0SK0b" title="Shares exercisable price">0.21 per share and expires on <span id="xdx_903_ecustom--CommonStockExpirationDate_c20230503__20230503__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--AndrewBermanMember_zISQRhngi2a5" title="Expiration date">September 30, 2027. <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationDescriptionAndTerms_c20230503__20230503__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--AndrewBermanMember_zr9u1Q5gzKA4" title="Plan of purchased">Options to purchase 50% of the shares can be exercised immediately. Options to purchase 25% of the shares can be exercised after June 30, 2023. Options to purchase 25% of the shares can be exercised after March 30, 2024. The Company also issued Mr. Berman an option to purchase an additional 400,000 shares of the Company’s common stock. The option is exercisable at a price of $<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_pid_c20230503__20230503__dei--LegalEntityAxis__custom--AndrewBermanMember_zhdfj9WcI8wc" title="Shares exercisable price">.21 per share. The option to purchase these 400,000 shares will not be exercisable unless and until the Company (i) sells all or substantially all of its assets or (ii) the Company mergers with another entity and the Company is not the surviving entity in the merger. Notwithstanding the above, the option will not be issued if condition (i) or (ii) are not met by September 29, 2027. However, if the option is issued, the option will expire on <span id="xdx_90C_ecustom--CommonStockExpirationDate_c20230503__20230503__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--AndrewBermanMember_z8mexwVOYT3i" title="Expiration date">September 30, 2027. <p id="xdx_89A_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zTZuKlL4Fjy9" 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 Company’s stock option activity for the six months ended June 30, 2024: Summary of Stock Option Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number Of Options</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted-Average Exercise Price</td><td style="padding-bottom: 1pt"> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Outstanding at December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240101__20240630_zJOrpvDLcqCh" style="width: 16%; text-align: right" title="Number of Options, Outstanding, Beginning">3,332,000</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_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20240630_zy09VAQdy8Z7" style="width: 16%; text-align: right" title="Weighted-Average Exercise Price, Outstanding, Beginning"> .21</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240101__20240630_zpqZ0uSCGOj5" style="text-align: right" title="Number of Options, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20240630_zqO2mXWsnoi9" style="text-align: right" title="Weighted-Average Exercise Price, Granted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20240101__20240630_zhOfRVHbaN7g" style="text-align: right" title="Number of Options, Expired">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20240101__20240630_zd9wGv9gbU28" style="text-align: right" title="Weighted-Average Exercise Price, Expired">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20240101__20240630_zZ0dFOQ3eVu1" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Options, Cancelled">(35,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20240101__20240630_zri2duosqsRj" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price, Cancelled">0.21</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Outstanding at June 30,2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20240101__20240630_zDVw1uOxJhrl" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Options, Outstanding, Ending">3,297,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20240101__20240630_zpCtWJZteBgj" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price, Outstanding, Ending">0.21</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Options exercisable at June 30, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20240101__20240630_zYtag1uv35A8" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Options, Exercisable, Ending">1,713,500</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20240101__20240630_zoKE3NFbL7Aj" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price, Exercisable, Ending">0.21</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_891_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_zgyMkKTg0WQ4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> Schedule of Stock Options Outstanding and Exercisable Exercise Price Range <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="22" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">OPTIONS OUTSTANDING AND EXERCISABLE AT JUNE 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Range of Exercise Prices</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Options Outstanding</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted- Average Remaining Contractual Life in Years</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted- Average Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number Exercisable</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted- Average Exercise Price</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">0.21</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">3,297,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240630_zJgocOAxSBn5" title="Weighted-Average Remaining Contractual Life in Years">3.75.</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20240630_zj3IwInOMCa5" title="Weighted- Average Exercise Price">0.21</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">1,713,500</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_iI_c20240630_zNj4ckijyNdf" title="Weighted- Average Exercise Price">0.21</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table> Total stock-based compensation expense in connection with options and modified awards recognized in the consolidated statement of operations for six months ended June 30, 2024 and 2023 was $27,394 and $74,816, respectively.

350000

0.21

2027-09-30

Options to purchase 50% of the shares can be exercised immediately. Options to purchase 25% of the shares can be exercised after June 30, 2023. Options to purchase 25% of the shares can be exercised after March 30, 2024.

400000

0.21

400000

2027-09-30

<p id="xdx_89A_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zTZuKlL4Fjy9" 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 Company’s stock option activity for the six months ended June 30, 2024: Summary of Stock Option Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number Of Options</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted-Average Exercise Price</td><td style="padding-bottom: 1pt"> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Outstanding at December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240101__20240630_zJOrpvDLcqCh" style="width: 16%; text-align: right" title="Number of Options, Outstanding, Beginning">3,332,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20240630_zy09VAQdy8Z7" style="width: 16%; text-align: right" title="Weighted-Average Exercise Price, Outstanding, Beginning"> .21</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240101__20240630_zpqZ0uSCGOj5" style="text-align: right" title="Number of Options, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20240630_zqO2mXWsnoi9" style="text-align: right" title="Weighted-Average Exercise Price, Granted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20240101__20240630_zhOfRVHbaN7g" style="text-align: right" title="Number of Options, Expired">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20240101__20240630_zd9wGv9gbU28" style="text-align: right" title="Weighted-Average Exercise Price, Expired">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20240101__20240630_zZ0dFOQ3eVu1" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Options, Cancelled">(35,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20240101__20240630_zri2duosqsRj" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price, Cancelled">0.21</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Outstanding at June 30,2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20240101__20240630_zDVw1uOxJhrl" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Options, Outstanding, Ending">3,297,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20240101__20240630_zpCtWJZteBgj" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price, Outstanding, Ending">0.21</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Options exercisable at June 30, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20240101__20240630_zYtag1uv35A8" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Options, Exercisable, Ending">1,713,500</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20240101__20240630_zoKE3NFbL7Aj" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price, Exercisable, Ending">0.21</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

3332000

0.21

35000

0.21

3297000

0.21

1713500

0.21

<p id="xdx_891_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_zgyMkKTg0WQ4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> Schedule of Stock Options Outstanding and Exercisable Exercise Price Range <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="22" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">OPTIONS OUTSTANDING AND EXERCISABLE AT JUNE 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Range of Exercise Prices</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Options Outstanding</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted- Average Remaining Contractual Life in Years</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted- Average Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number Exercisable</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted- Average Exercise Price</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">0.21</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">3,297,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240630_zJgocOAxSBn5" title="Weighted-Average Remaining Contractual Life in Years">3.75.</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20240630_zj3IwInOMCa5" title="Weighted- Average Exercise Price">0.21</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">1,713,500</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_iI_c20240630_zNj4ckijyNdf" title="Weighted- Average Exercise Price">0.21</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

0.21

3297000

P3Y9M

0.21

1713500

0.21

27394

74816

Note 11 – Subsequent events On August 6, 2024 Hypur, Inc. demanded payment of all principal and interest due Hypur ($387,198.49 in total) by August 15, 2024.

387198.49

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