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AMENDMENT NO. 1 AMERICAN BATTERY MATERIALS, INC. DE 500 West Putnam Avenue Suite 400 Greenwich Connecticut 06830 (800) 998-7962 Chief Executive Officer 500 West Putnam Avenue Suite 400 Greenwich Connecticut 06830 (800) 998-7962 Non-accelerated Filer true false

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Note 1 - Nature of the Business American Battery Materials, Inc. (the “Company”) is a US based renewable energy company focused on the extraction, refinement and distribution of technical minerals in an environmentally responsible manner. The Company formerly developed, marketed and distributed various self-serve electronic kiosks and mall/airport co-branded islands throughout North America. Due to the nationwide shutdown related to the COVID-19 pandemic, the Company spent a portion of 2020 restructuring and retiring certain corporate debt and obligations, while focusing on implementing a new operational direction. Through the corporate reorganization and repositioning process, the Company found itself with the unique opportunity to expand its management team and acquire mining claims that historically reported high levels of Lithium and other tech minerals. The Company hired and affiliated itself with industry veterans that bring decades of experience, credibility and relationships. On November 5, 2021, the Company acquired the rights to 102 Federal Mining Claims located in the Lisbon Valley of Utah for $100,000. The acquisition was driven by historical mineral data from seven (7) existing wells with brine aquifer access. The independent third-party Technical Report indicated that further investment and development in the claims were warranted. On April 25, 2023, the Company formed Mountain Sage Minerals, LLC, a Utah limited liability company, of which it is the 100% owner. The Company will look to expand its holdings in the Lisbon Valley area with the acquisition of additional mineral claims and joint venture opportunities through this new LLC. On May 1, 2023, FINRA completed the processing of our application for a name change, and our name was officially changed to American Battery Materials, Inc. At the same time, the Company’s trading symbol was changed to BLTH. These changes better reflect the business of the Company. On June 1, 2023, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Seaport Global Acquisition II Corp., a Delaware corporation (“SGII”), and Lithium Merger Sub, Inc., a Delaware corporation and wholly-owned subsidiary of SGII (“Merger Sub”). SGII is a blank check company, also referred to as a special purpose acquisition company, formed for the purpose of effectuating a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or other similar business combination with one or more businesses. Following material changes to the transaction proposed by SGII making the transaction untenable to us, on November 20, 2023, SGII notified us that it had elected to terminate the Merger Agreement. <span id="xdx_90D_eus-gaap--StockholdersEquityReverseStockSplit_c20230804__20230804_zPJUQQLwrJAf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Description of reverse stock split">On August 4, 2023, the Company filed an Amendment to the Certificate of Incorporation (the “Amendment”) in order to effect a reverse stock split in the ratio of 1-for-300 (the “Reverse Split”). The Company and its shareholders holding a majority of the issued and outstanding shares of stock of the Company entitled to vote previously approved a reverse stock split for not less than 1-for-10 and not more than 1-for-1,000, at any time prior to October 20, 2023, with the Company’s Board having the discretion to determine whether or not the Reverse Split is to be effected, and if effected, the exact ratio for the Reverse Split within the above range. On August 1, 2023, the Company’s unanimously approved the Reverse Split and authorized the filing of the Amendment. On December 8, 2023, the company effectuated the reverse split of the common stock by a ratio of one-for-300 (the “Reverse Split”). All per share amounts and number of shares in the consolidated financial statements and related notes have been retroactively restated to reflect the Reverse Split. The Company has been moving forward with its strategy of employing advanced brine extractive technology methodologies and has been in talks with numerous extraction providers. Selective mineral extraction is clearly the most cost-effective and ESG friendly approach currently available. Technologies are being utilized that can extract the desired minerals and metals from the brine and then re-inject the brines back down into the aquifer. The prospective partners have been provided the analytical results from the technical reports, but will soon provide current results, analytical, geotech modeling, aquifer modeling, recharge, flows and depth.

100000

On August 4, 2023, the Company filed an Amendment to the Certificate of Incorporation (the “Amendment”) in order to effect a reverse stock split in the ratio of 1-for-300 (the “Reverse Split”). The Company and its shareholders holding a majority of the issued and outstanding shares of stock of the Company entitled to vote previously approved a reverse stock split for not less than 1-for-10 and not more than 1-for-1,000, at any time prior to October 20, 2023, with the Company’s Board having the discretion to determine whether or not the Reverse Split is to be effected, and if effected, the exact ratio for the Reverse Split within the above range.

Note 2 - Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis. The Company had net loss of $863,883 during the three months ended March 31, 2024, has accumulated losses totaling $21,103,522, and has a working capital deficit of $4,079,828 as of March 31, 2024. These factors, among others, indicate that the Company may be unable to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties. Until the Company can generate significant cash from operations, its ability to continue as a going concern is dependent upon obtaining additional financing. The Company hopes to raise additional financing, potentially through the sale of debt or equity instruments, or a combination, to fund its operations for the next 12 months and allow the Company to continue the development of its business plans and satisfy its obligations on a timely basis. Should additional financing not be available, the Company will have to negotiate with its lenders to extend the repayment dates of its indebtedness. There can be no assurance that the Company will be able to successfully restructure its debt obligations in the event it fails to obtain additional financing. These conditions have raised substantial doubt as to the Company’s ability to continue as a going concern for one year from the issuance of the financial statements, which has not been alleviated.

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Note 3 - Summary of Significant Accounting Policies <p id="xdx_845_eus-gaap--BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_zftxI20tLDk2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP). The Company’s fiscal year end is December 31. Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates and be based on events different from those assumptions. Future events and their effects cannot be predicted with certainty; estimating, therefore, requires the exercise of judgment. Thus, accounting estimates change as new events occur, as more experience is acquired, or as additional information is obtained. Property and Equipment Property and equipment are stated at cost less depreciation. Depreciation is provided using the straight-line method over the estimated useful life of the assets. Equipment has estimated useful lives between three and seven years. Expenditures for repairs and maintenance are charged to expense as incurred. <p id="xdx_844_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock_zY0dgcJGtve6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left">Impairment of Long-lived Assets Long-lived assets, such as property and equipment and intangible assets subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Recoverability of assets to be held and used is measured by comparing the carrying amount to the estimated future undiscounted cash flows expected to be generated by the asset group. If it is determined that an asset group is not recoverable, an impairment charge is recognized for the amount by which the carrying amount of the asset group exceeds its fair value. Mineral Rights and Properties The Company capitalizes acquisition costs until the Company determines the economic viability of the property. Since the Company does not have proven and probable reserves as defined by Securities and Exchange Commission (“SEC”) Regulation S-K Item 1300, exploration expenditures are expensed as incurred. The Company expenses mineral lease costs and repair and maintenance costs as incurred. The Company reviews the carrying value of our properties for impairment, including mineral rights, upon the occurrence of events or changes in circumstances that indicate the related carrying amounts may not be recoverable. During the period ending December 31, 2023, the Company took action to expand on its rights to 102 federal mining claims located in the Lisbon Valley of Utah that it purchased on November 5, 2021, for $100,000. The Company acquired and staked additional lithium mining claims adjacent to its Lisbon Valley Lithium Project in Utah for $106,000. The new claims have been registered with the Bureau of Land Management. The Company now owns a total of 743 placer claims over 14,260 acres, comprised of (i) the 102 original claims held; and (ii) the 641 new claims. No impairment or capitalizable costs related to the mineral claims were noted during the three months ended March 31, 2024 and 2023. Earnings Per Share The Company presents basic and diluted earnings per share in accordance with ASC 260, “Earnings per Share.” Basic earnings per share reflect the actual weighted average of shares issued and outstanding during the period. Diluted earnings per share are computed including the number of additional shares that would have been outstanding if dilutive potential shares had been issued. In a loss period, the calculation for basic and diluted earnings per share is considered to be the same, as the impact of potential common shares is anti-dilutive. As of March 31, 2024, and December 31, 2023, there were approximately 290,000 shares potentially issuable under convertible debt agreements, options, warrants and preferred stock that could dilute basic earnings per share if converted that were excluded from the three months ended March 31, 2024 and 2023 because their inclusion would have been anti-dilutive due to the Company’s net losses. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. Certain warrants issued by the Company contain terms that result in the warrants being classified as derivative liabilities for accounting purposes. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair market value and then is revalued at each reporting date, with changes in fair value reported in the consolidated statement of operations. The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. Fair Value of Financial Instruments For certain of the Company’s financial instruments, including cash and equivalents, prepaid expenses and other assets, accounts payable, accrued liabilities and short-term debt, the carrying amounts approximate their fair values due to their short maturities. ASC 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. ASC 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The three levels of valuation hierarchy are defined as follows: <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">Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. The Company considers active markets as those in which transactions for the assets or liabilities occur in sufficient frequency and volume to provide pricing information on an ongoing basis.</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">Level 2: Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. This category includes those derivative instruments that the Company values using observable market data. Substantially all of these inputs are observable in the marketplace throughout the term of the derivative instruments, can be derived from observable data, or supported by observable levels at which transactions are executed in the marketplace.</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">Level 3: Measured based on prices or valuation models that require inputs that are both significant to the fair value measurement and less observable from objective sources (i.e. supported by little or no market activity). Level 3 instruments include derivative warrant instruments. The Company does not have sufficient corroborating evidence to support classifying these assets and liabilities as Level 1 or Level 2.</td></tr> </table> <p id="xdx_84D_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zEMXqVXfavJ2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left">Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718, “Compensation - Stock Compensation,” which requires all stock-based awards granted to employees, directors and non-employees to be measured at grant date fair value of the equity instrument issued and recognized as expense. Stock-based compensation expense is recognized on a straight-line basis over the requisite service period of the award, which is generally equivalent to the vesting period. The fair value of each stock option granted is estimated using the Black-Scholes option pricing model. The measurement date for the non-forfeitable awards to non-employees that vest immediately is the date the award is issued. Revenue Recognition We recognize revenue under ASC 606, “Revenue from Contracts with Customers,” the core principle of which is that an entity should recognize revenue to depict the transfer of control for 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. In applying the revenue recognition principles, an entity is required to identify the contract(s) with a customer, identify the performance obligations, determine the transaction price, allocate the transaction price to the performance obligations and recognize revenue as the performance obligations are satisfied (i.e., either over time or at a point in time). ASC 606 further requires that companies disclose sufficient information to enable readers of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The Company recognized $0 revenue during the three months ended March 31, 2024 and 2023. <p id="xdx_844_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zCm2UkHtFrr4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left">Recent Accounting Pronouncements On August 5, 2020, the FASB issued ASU 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. This ASU is effective for public business entities, excluding smaller reporting companies, for fiscal years beginning after December 15, 2021 and for all other entities for fiscal years beginning after December 15, 2023. Early adoption is permitted for all entities no earlier than for fiscal years beginning after December 15, 2020. The Company is currently evaluating the effects this ASU will have on its financial statements. The Company has examined all other recent accounting pronouncements and determined that they will not have a material impact on its financial position, results of operations, or cash flows.

<p id="xdx_845_eus-gaap--BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_zftxI20tLDk2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP). The Company’s fiscal year end is December 31.

Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates and be based on events different from those assumptions. Future events and their effects cannot be predicted with certainty; estimating, therefore, requires the exercise of judgment. Thus, accounting estimates change as new events occur, as more experience is acquired, or as additional information is obtained.

Property and Equipment Property and equipment are stated at cost less depreciation. Depreciation is provided using the straight-line method over the estimated useful life of the assets. Equipment has estimated useful lives between three and seven years. Expenditures for repairs and maintenance are charged to expense as incurred.

P7Y

<p id="xdx_844_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock_zY0dgcJGtve6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left">Impairment of Long-lived Assets Long-lived assets, such as property and equipment and intangible assets subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Recoverability of assets to be held and used is measured by comparing the carrying amount to the estimated future undiscounted cash flows expected to be generated by the asset group. If it is determined that an asset group is not recoverable, an impairment charge is recognized for the amount by which the carrying amount of the asset group exceeds its fair value.

Mineral Rights and Properties The Company capitalizes acquisition costs until the Company determines the economic viability of the property. Since the Company does not have proven and probable reserves as defined by Securities and Exchange Commission (“SEC”) Regulation S-K Item 1300, exploration expenditures are expensed as incurred. The Company expenses mineral lease costs and repair and maintenance costs as incurred. The Company reviews the carrying value of our properties for impairment, including mineral rights, upon the occurrence of events or changes in circumstances that indicate the related carrying amounts may not be recoverable. During the period ending December 31, 2023, the Company took action to expand on its rights to 102 federal mining claims located in the Lisbon Valley of Utah that it purchased on November 5, 2021, for $100,000. The Company acquired and staked additional lithium mining claims adjacent to its Lisbon Valley Lithium Project in Utah for $106,000. The new claims have been registered with the Bureau of Land Management. The Company now owns a total of 743 placer claims over 14,260 acres, comprised of (i) the 102 original claims held; and (ii) the 641 new claims. No impairment or capitalizable costs related to the mineral claims were noted during the three months ended March 31, 2024 and 2023.

100000

106000

14260

Earnings Per Share The Company presents basic and diluted earnings per share in accordance with ASC 260, “Earnings per Share.” Basic earnings per share reflect the actual weighted average of shares issued and outstanding during the period. Diluted earnings per share are computed including the number of additional shares that would have been outstanding if dilutive potential shares had been issued. In a loss period, the calculation for basic and diluted earnings per share is considered to be the same, as the impact of potential common shares is anti-dilutive. As of March 31, 2024, and December 31, 2023, there were approximately 290,000 shares potentially issuable under convertible debt agreements, options, warrants and preferred stock that could dilute basic earnings per share if converted that were excluded from the three months ended March 31, 2024 and 2023 because their inclusion would have been anti-dilutive due to the Company’s net losses.

290000

Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. Certain warrants issued by the Company contain terms that result in the warrants being classified as derivative liabilities for accounting purposes. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair market value and then is revalued at each reporting date, with changes in fair value reported in the consolidated statement of operations. The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks.

Fair Value of Financial Instruments For certain of the Company’s financial instruments, including cash and equivalents, prepaid expenses and other assets, accounts payable, accrued liabilities and short-term debt, the carrying amounts approximate their fair values due to their short maturities. ASC 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. ASC 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The three levels of valuation hierarchy are defined as follows: <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">Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. The Company considers active markets as those in which transactions for the assets or liabilities occur in sufficient frequency and volume to provide pricing information on an ongoing basis.</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">Level 2: Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. This category includes those derivative instruments that the Company values using observable market data. Substantially all of these inputs are observable in the marketplace throughout the term of the derivative instruments, can be derived from observable data, or supported by observable levels at which transactions are executed in the marketplace.</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">Level 3: Measured based on prices or valuation models that require inputs that are both significant to the fair value measurement and less observable from objective sources (i.e. supported by little or no market activity). Level 3 instruments include derivative warrant instruments. The Company does not have sufficient corroborating evidence to support classifying these assets and liabilities as Level 1 or Level 2.</td></tr> </table>

<p id="xdx_84D_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zEMXqVXfavJ2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left">Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718, “Compensation - Stock Compensation,” which requires all stock-based awards granted to employees, directors and non-employees to be measured at grant date fair value of the equity instrument issued and recognized as expense. Stock-based compensation expense is recognized on a straight-line basis over the requisite service period of the award, which is generally equivalent to the vesting period. The fair value of each stock option granted is estimated using the Black-Scholes option pricing model. The measurement date for the non-forfeitable awards to non-employees that vest immediately is the date the award is issued.

Revenue Recognition We recognize revenue under ASC 606, “Revenue from Contracts with Customers,” the core principle of which is that an entity should recognize revenue to depict the transfer of control for 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. In applying the revenue recognition principles, an entity is required to identify the contract(s) with a customer, identify the performance obligations, determine the transaction price, allocate the transaction price to the performance obligations and recognize revenue as the performance obligations are satisfied (i.e., either over time or at a point in time). ASC 606 further requires that companies disclose sufficient information to enable readers of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The Company recognized $0 revenue during the three months ended March 31, 2024 and 2023.

<p id="xdx_844_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zCm2UkHtFrr4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left">Recent Accounting Pronouncements On August 5, 2020, the FASB issued ASU 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. This ASU is effective for public business entities, excluding smaller reporting companies, for fiscal years beginning after December 15, 2021 and for all other entities for fiscal years beginning after December 15, 2023. Early adoption is permitted for all entities no earlier than for fiscal years beginning after December 15, 2020. The Company is currently evaluating the effects this ASU will have on its financial statements. The Company has examined all other recent accounting pronouncements and determined that they will not have a material impact on its financial position, results of operations, or cash flows.

Note 4 - Debt Promissory Notes Payable In 2014 and 2016, the Company issued two promissory notes in the total principal amount of $70,000; a $40,000 Note issued Dec 19, 2014; and, a $30,000 Note issued on March 29, 2016. Each note had a one-year maturity date; was governed by California law; bears interest at 10% per annum; and, requires notice from the holder in order for the respective Note to be in default. The holder of each Note has failed to provide a notice of default under either Note. Further, enforceability of each Note is uncertain as California law has a 6-year statute of limitations (commences on the maturity date) to initiate a collection action on a note. At December 31, 2023, neither of the Notes was in default and the balance outstanding was $70,000. During the year ended December 31, 2016, the Company issued two additional unsecured promissory notes and borrowed an aggregate amount of $80,000. $30,000 is represented by a note issued on Sept 23, 2016. This note had a one-year maturity date; was governed by California law; bears interest at 10% per annum; and, requires notice from the holder in order to be in default. The holder of this Note has failed to provide a notice of default. Further, enforceability of this Note is uncertain as California law has a 6-year statute of limitations (commences on the maturity date) to initiate a collection action on a note. At December 31, 2023, this Note was not in default and the balance outstanding was $30,000. $50,000 is represented by a note issued on Nov 20, 2016. During the year ended December 31, 2022, total principal and accrued interest in the amount of $50,000 of principal and $27,972 of interest were converted into a $95,088 convertible note dated September 23, 2022. The replacement note was converted in shares of our common stock during the quarter ended December 31, 2022. As of December 31, 2023, the original $50,000 note was no longer issued and outstanding. Accrued interest at December 31, 2023 on these notes totaled $134,414. During the three months ended March 31, 2024, the above mentioned promissory notes were forgiven. The principal in the amount of $100,000 and accrued interest in the amount of $2,997 were exchanged by the new convertible note in the amount of $102,997. Accrued interest in the amount of $131,417 was forgiven by noteholder. During the year ended December 31, 2022, the Company entered into 5 promissory note agreements in the aggregate amount of $250,000, of which $<span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_c20221231__us-gaap--DebtInstrumentAxis__custom--FivePromissoryNoteAgreementsMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_z11f28IQYHAj" title="Aggregate amount">175,000 with the related parties. The notes have a 1-year term, bear interest of <span id="xdx_901_eus-gaap--LongTermDebtPercentageBearingFixedInterestRate_iI_dp_c20221231__us-gaap--DebtInstrumentAxis__custom--FivePromissoryNoteAgreementsMember__srt--RangeAxis__srt--MinimumMember_zWD8Sqr74YHa" title="Bear interest rate">7% and <span id="xdx_90C_eus-gaap--LongTermDebtPercentageBearingFixedInterestRate_iI_dp_c20221231__us-gaap--DebtInstrumentAxis__custom--FivePromissoryNoteAgreementsMember__srt--RangeAxis__srt--MaximumMember_z1Rfm28mi3W1" title="Bear interest rate">9% if paid in cash. During the year ended December 31, 2023, due dates of 4 promissory notes were extended for 7 – 9 months, of which 3 notes with related parties for $<span id="xdx_904_eus-gaap--NotesPayableCurrent_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--ThreePromissoryNoteAgreementsMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zNsovxVNAcpa" title="Promissory notes payable">175,000. A total of <span id="xdx_908_eus-gaap--SharesIssued_iI_c20231231__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--ThreePromissoryNoteAgreementsMember_zVOEdDMthXwj" title="Common stock shares issued with related party">1,010,402 shares of common stock were issued to related party in connection with the agreement of the holder to extend the maturity date of a $<span id="xdx_908_eus-gaap--ProceedsFromRelatedPartyDebt_c20230101__20231231__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--ThreePromissoryNoteAgreementsMember_zwtO7MEqWPB2" title="Proceeds from related party debt">100,000 note. The outstanding principal balance was $250,000 as of December 31, 2023. Accrued interest at December 31, 2023 on these notes totaled $19,880. During the three months ended March 31, 2024: <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">2 promissory note agreements with the related party in the aggregate amount of $75,000 and accrued interest in the amount of $2,710 were forgiven by noteholder. The noteholder was issued new convertible note in exchange.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">1 promissory note in the aggregate amount of $50,000 and accrued interest in the amount of $5,322 were forgiven by noteholder. The noteholder was issued new convertible note in exchange.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">1 promissory note agreement with the related party in the aggregate amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--OnePromissoryNoteAgreementMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zs1oA2iDHof4" title="Aggregate amount">100,000 and accrued interest in the amount of $<span id="xdx_902_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20240101__20240331__us-gaap--DebtInstrumentAxis__custom--OnePromissoryNoteAgreementMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_z6KDRkvsV0P6" title="Accrued interest">10,500 were forgiven by noteholder. The noteholder was issued new convertible note in exchange.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">1 promissory note agreement in the aggregate amount of $25,000 was amended with increase in principal to $35,471, increase of intertest rate from <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateIncreaseDecrease_dp_c20240101__20240331__us-gaap--DebtInstrumentAxis__custom--OnePromissoryNoteAgreementMember__srt--RangeAxis__srt--MinimumMember_zIr1pLKgmQ59" title="Increase of intertest rate">9% to <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateIncreaseDecrease_dp_c20240101__20240331__us-gaap--DebtInstrumentAxis__custom--OnePromissoryNoteAgreementMember__srt--RangeAxis__srt--MaximumMember_zV8UoZ9WFRF6" title="Increase of intertest rate">10% and extended for 1 year. A total of 3,250 shares of common stock were issued as additional consideration for the note amendment. Accrued interest as of March 31, 2024 was $30. </td></tr></table> During the year ended December 31, 2023, the Company entered into short-term promissory note agreement in the amount of $125,000. The note has a discount of $25,000. A total of <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ShortTermPromissoryNoteAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zSRoy61eiOk4" title="Number of shares issued">8,500,000 shares of common stock were issued as additional consideration for the issuance of the note evidencing the loan. On December 29, 2023, the promissory note was bought by another holder not affiliated with the Company, then exchanged by a new note on January 1, 2024 with an increase of principal to $<span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20231229__20231229__us-gaap--DebtInstrumentAxis__custom--ShortTermPromissoryNoteAgreementMember_znbGdgbf65b1" title="Increasing principal amount">175,000 and interest rate of 10%. During the three months ended March 31, 2024 the note was extended to June 30, 2024, increasing principal to $<span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20240101__20240331__us-gaap--DebtInstrumentAxis__custom--ShortTermPromissoryNoteAgreementMember_zaxOdUdtGgk9" title="Increasing principal amount">225,000. Accrued interest as of March 31, 2024 was $4,743. Convertible Notes Payable and Convertible Notes Payable – Related Party In February 2023, the Company entered into a convertible promissory note agreement in the amount of $<span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20230201__20230228__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteAgreementMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zAx6cvDmyPt8" title="Convertible note issued amount">25,000 with a related party. The note has a 1 year term, bears interest of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20230228__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteAgreementMember_znxNiwbbNOKc" title="Percentage of convertible notes issued">9% and has a conversion price equal to the lesser of (1) the most recent issuance price; or, (2) closing price for the common stock on the maturity date. The outstanding principal balance was $25,000 as of December 31, 2023. Accrued interest as of December 31, 2023 was $1,881. During the three months ended March 31, 2024, total principal in the amount of $25,000 and accrued interest in the amount of $2,574 were forgiven by noteholder. The noteholder was issued new convertible note in exchange. During the year ended December 31, 2023, the Company entered into Note Purchase Agreements with seven investors not affiliated with the Company (the “Purchasers”) pursuant to which the Purchasers purchased from the Company convertible notes (the “Convertible Notes”) with an aggregate principal amount of $2,000,000. A total of 20,171,633 shares of common stock were issued according to the note agreements or as additional consideration for the issuance of the notes. The outstanding principal and accrued interest balances at December 31, 2023 were $2,000,000 and $95,396, respectively. The Convertible Notes provide for a maturity of 12-months; 7.5% interest per annum; and, no right to prepay during the first 6-months after the date of issuance (the “Issuance Date”). The Convertible Notes are convertible into shares of common stock of the Company (the “Conversion Shares”) as follows: (a) The Convertible Notes automatically convert into Conversion Shares upon the shares of the Company’s common stock being listed on a higher exchange due to the (i) pricing and funding of an S-1 registration statement; or, (ii) the closing of a transaction resulting in the uplist (either, a “Triggering Transaction”). The conversion price for the Conversion Shares in an automatic conversion shall be equal to: (1) <span id="xdx_900_ecustom--DebtInstrumentConvertibleConversionPercentage_pid_dp_c20240101__20240331__us-gaap--DebtInstrumentAxis__custom--TriggeringTransactionIfWithinOneTwentyDaysMember_z9p18tkjhdpi" title="Conversion percentage">75% of the price under the Triggering Transaction if within 120-days of the Issuance Date; (2) <span id="xdx_909_ecustom--DebtInstrumentConvertibleConversionPercentage_pid_dp_c20240101__20240331__us-gaap--DebtInstrumentAxis__custom--TriggeringTransactionIfWithinOneTwentyOneToOneFiftyDaysMember_z09fwxqNY3w1" title="Conversion percentage">70% of the price under the Triggering Transaction if within 121 to 150-days of the Issuance Date; (3) <span id="xdx_90E_ecustom--DebtInstrumentConvertibleConversionPercentage_pid_dp_c20240101__20240331__us-gaap--DebtInstrumentAxis__custom--TriggeringTransactionIfMoreThanOneFiftydaysMember_zck2E5pQ9xWk" title="Conversion percentage">65% of the price under the Triggering Transaction if more than 150-days of the Issuance Date. (b) The Purchasers have the right to convert into Conversion Shares, in whole or in part, at any time after 180-days following the Issuance Date. The conversion price for the Conversion Shares in a voluntary conversion shall be equal to 65% of the volume weighted average price for the Company’s common stock during the 20-consecutive trading days preceding the conversion. During the three months ended March 31, 2024, notes with six investors not affiliated with the Company were amended with increase in principal from $<span id="xdx_904_eus-gaap--DebtInstrumentAnnualPrincipalPayment_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--SixInvestorsMember__srt--RangeAxis__srt--MinimumMember_zNL2jDtpc0Te" title="Principal amount">1,800,000 to $<span id="xdx_900_eus-gaap--DebtInstrumentAnnualPrincipalPayment_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--SixInvestorsMember__srt--RangeAxis__srt--MaximumMember_zPpn3RU6s4C8" title="Principal amount">2,469,229, increase of intertest rate from <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20240101__20240331__us-gaap--DebtInstrumentAxis__custom--SixInvestorsMember__srt--RangeAxis__srt--MinimumMember_zEBkGaeWVhK7" title="Interest rate">7.5% to <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20240101__20240331__us-gaap--DebtInstrumentAxis__custom--SixInvestorsMember__srt--RangeAxis__srt--MaximumMember_zMnaAoEw8Qo3" title="Interest rate">10% and extended until September 30, 2024. A total of 234,000 shares of common stock were issued according to the note agreements or as additional consideration for the note amendment. As of March 31, 2024 total principal and accrued interest on these seven notes totaled $2,669,229 and $9,872, respectively. During the three months ended March 31, 2024, the Company entered into seven convertible promissory note agreements in the aggregate amount of $631,511, of which $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--SevenConvertiblePromissoryNoteAgreementsMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zS9JMlm7mChe" title="Aggregate amount">422,787 with the related parties. The Convertible Notes provide for a maturity of 10 and 12-months; <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20240101__20240331__us-gaap--DebtInstrumentAxis__custom--SevenConvertiblePromissoryNoteAgreementsMember__us-gaap--AwardDateAxis__custom--TenMonthsMaturityMember_z3aoTacUrPtb" title="Interest rate">7.5% and <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20240101__20240331__us-gaap--DebtInstrumentAxis__custom--SevenConvertiblePromissoryNoteAgreementsMember__us-gaap--AwardDateAxis__custom--TwelveMonthsMaturityMember_zibupVrxORVk" title="Interest rate">8% interest per annum. Accrued interest as of March 31, 2024 was $<span id="xdx_90E_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20240101__20240331__us-gaap--DebtInstrumentAxis__custom--SevenConvertiblePromissoryNoteAgreementsMember_zkvsYbiWE32l" title="Accrued interest">1,806. <p id="xdx_893_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_z26NfadzF3We" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Scheduled maturities of debt remaining as of March 31, 2024 for each respective fiscal year end are as follows: Schedule of Maturities of Debt <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left; padding-bottom: 1.5pt"> </td><td style="display: none; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"> </td><td id="xdx_494_20240331_z4aLJnUIDCmc" style="border-bottom: Black 1.5pt solid; display: none; text-align: center"> </td><td style="display: none; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_maLTDzcQZ_zux2CEmTnsT2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,847,384</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_maLTDzcQZ_zAMVQNN8EJS7" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Year One</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,847,384</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_maLTDzcQZ_zDniJ6bwQRbe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">2025</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">705,565</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_maLTDzcQZ_zYI0BeGGatG9" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebt_iTI_mtLTDzcQZ_ze3BAaJaOSp" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; font-weight: bold; padding-bottom: 1.5pt">Total</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">3,552,949</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

70000

40000

30000

0.10

P6Y

70000

80000

30000

0.10

P6Y

30000

50000

27972

95088

50000

134414

100000

2997

102997

131417

250000

175000

P1Y

0.07

0.09

175000

1010402

100000

250000

19880

75000

2710

50000

5322

100000

10500

25000

35471

0.09

0.10

P1Y

3250

125000

25000

8500000

175000

0.10

225000

4743

25000

P1Y

0.09

25000

1881

25000

2574

2000000

20171633

2000000

95396

0.075

0.75 0.70 0.65

0.65

1800000

2469229

0.075

0.10

234000

2669229

9872

631511

422787

0.075

0.08

1806

<p id="xdx_893_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_z26NfadzF3We" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Scheduled maturities of debt remaining as of March 31, 2024 for each respective fiscal year end are as follows: Schedule of Maturities of Debt <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: 1.5pt"> </td><td style="display: none; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; display: none; text-align: left"> </td><td id="xdx_494_20240331_z4aLJnUIDCmc" style="border-bottom: Black 1.5pt solid; display: none; text-align: center"> </td><td style="display: none; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_maLTDzcQZ_zux2CEmTnsT2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,847,384</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_maLTDzcQZ_zAMVQNN8EJS7" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Year One</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,847,384</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_maLTDzcQZ_zDniJ6bwQRbe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">2025</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">705,565</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_maLTDzcQZ_zYI0BeGGatG9" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebt_iTI_mtLTDzcQZ_ze3BAaJaOSp" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; font-weight: bold; padding-bottom: 1.5pt">Total</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">3,552,949</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

2847384

705565

3552949

Note 5 - Capital Lease Obligations During the year ended December 31, 2018, the Company entered into various capital lease agreements. The leases expire at various points through the three months ended March 31, 2024. <p id="xdx_899_ecustom--ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock_zOijCS89Muh7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following schedule provides minimum future rental payments required as of March 31, 2024. Schedule of Minimum Future Rental Payments <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: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20240331_znsEduDFgpCe" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_zyFfiLXsHXw7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">36,692</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_zE9v0dUE0xl9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total minimum lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,692</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zPoZFzAHIs6g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: Amount represented interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(438</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiability_iI_zBBtEaZvA299" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Present value of minimum lease payments and guaranteed residual value</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">36,254</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_899_ecustom--ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock_zOijCS89Muh7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following schedule provides minimum future rental payments required as of March 31, 2024. Schedule of Minimum Future Rental Payments <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: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20240331_znsEduDFgpCe" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_zyFfiLXsHXw7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">36,692</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_zE9v0dUE0xl9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total minimum lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,692</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zPoZFzAHIs6g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: Amount represented interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(438</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiability_iI_zBBtEaZvA299" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Present value of minimum lease payments and guaranteed residual value</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">36,254</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

36692

438

36254

Note 6 - Capital Stock The Company filed a certificate of amendment to its certificate of incorporation, which effectuated as of December 8, 2023, a reverse split of the Company’s common stock by a ratio of one-for-300 (the “Reverse Split”). All per share amounts and number of shares in the consolidated financial statements and related notes have been retroactively restated to reflect the Reverse Split. On October 20, 2022 the Company, following receipt of written approval from stockholders acting without a meeting and holding at least the minimum number of votes that would be necessary to authorize or take such action at a meeting, filed an amendment to its Certificate of Incorporation to (i) change the name of the Company to “American Battery Materials, Inc.” (the “Name Change”); and (ii) increase the total number of authorized shares of the Company’s common stock, par value $0.001 per share, from 600,000,000 to 4,500,000,000 (the “Authorized Share Increase”). The Authorized Share Increase was effective as of October 20, 2022. The Name Change was processed by FINRA and was effective as of May 1, 2023, at which time the Company’s trading symbol was changed to BLTH. On October 20, 2022, in addition to the Name Change and the Authorized Share Increase, the holder of 63.86% of the issued and outstanding shares of stock of the Company entitled to vote took action by written consent and without a meeting, pursuant to Delaware General Corporate Law Section 228 and adopted and approved the following actions: <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">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Future amendment of the Company’s Certificate of Incorporation to implement a decrease in the authorized shares of the Company’s Common Stock from 4,500,000,000 to a number of not less than 10,000,000 and not more than 2,000,000,000 (the “Authorized Share Reduction”), at any time prior to October 20, 2023 (the “Anniversary Date”), with the Board having the discretion to determine whether or not the Authorized Share Reduction is to be effected, and if effected, the exact number of the Authorized Share Reduction within the above range.</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">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Future amendment of the Company’s Certificate of Incorporation to implement a reverse stock split of the Company’s Common Stock by a ratio of not less than 1-for-10 and not more than 1-for-1,000, (the “Reverse Split”), at any time prior to the Anniversary Date, with the Board having the discretion to determine whether or not the Reverse Split is to be effected and if effected, the exact ratio for the Reverse Split within the above range.</td></tr> </table> Preferred Stock The Company has authorization for preferred stock, which could be issued with voting, liquidation, dividend and other rights superior to common stock. As of March 31, 2024 and December 31, 2023, there were 10,000,000 shares of preferred stock authorized, and 0 and 0 shares issued and outstanding, respectively. Common Stock The Company has authorized 4,500,000,000 shares of common stock, with 11,612,729 and 11,373,793 shares issued and outstanding at March 31, 2024 and December 31, 2023, respectively. During the three months ended March 31, 2024, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zYZt18YT3ktf" title="Shares issued for services, shares">1,666 shares of common stock for services valued at $1,566 and <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zVVEW0JvtSR4" title="Shares issued for note modification, shares">237,250 shares of common stock for note modification. During the three months ended March 31, 2023, the Company issued <span id="xdx_907_ecustom--StockIssuedDuringPeriodSharesWarrantExercise_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zAGcJET6bHQ3" title="Shares issued for warrant exercise, shares">165,789 shares of common stock upon warrant exercises for an aggregate exercise price of $189,000, and <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zZGe5rQwHqNj" title="Shares issued for cashless exercise of warrants, shares">8,987 shares of common stock upon cashless warrant exercise.

one-for-300

0.001

600000000

4500000000

0.6386

4500000000

10000000

2000000000

1-for-10

1-for-1,000

10000000

4500000000

11612729

11373793

1666

1566

237250

165789 189000

8987

Note 7 - Stock Options and Warrants Warrants As of March 31, 2024, the Company had the following warrant securities outstanding: Schedule of Warrant Securities Outstanding <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: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Expiration</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">2018 Warrants –financing</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndEighteenWarrantsFinancingMember_zX3p3rraBzxj" style="width: 14%; text-align: right" title="Warrants">3,166</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndEighteenWarrantsFinancingMember_zNwOAoLO7Jxj" style="width: 14%; text-align: right" title="Exercise Price">1.14</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 26%; text-align: center"><span id="xdx_900_ecustom--ClassOfWarrantAndRightsExpirationDate_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndEighteenWarrantsFinancingMember_zEMlRVqFfBJe" title="Expiration">September - November 2024</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2019 Warrants –financing</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsFinancingMember_zSMoNAjAPyv3" style="text-align: right" title="Warrants">33,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsFinancingMember_z5oid8RmmQK8" style="text-align: right" title="Exercise Price">1.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--ClassOfWarrantAndRightsExpirationDate_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsFinancingMember_zzIb5ThNwRBg" title="Expiration">March - October 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2019 Warrants for services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsForServicesMember_zOMlipY1aekl" style="text-align: right" title="Warrants">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsForServicesMember_zD4aPnFJiorg" style="text-align: right" title="Exercise Price">1.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--ClassOfWarrantAndRightsExpirationDate_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsForServicesMember_zefgzqkcYOTc" title="Expiration">March - April 2024</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2020 Warrants for services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyWarrantsForServicesMember_zCyXHP4iVY7j" style="text-align: right" title="Warrants">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyWarrantsForServicesMember_zKZCyd7GVrg3" style="text-align: right" title="Exercise Price">1.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--ClassOfWarrantAndRightsExpirationDate_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyWarrantsForServicesMember_zPoAwCDgDUok" title="Expiration">February 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">2022 Exchange warrants</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyTwoExchangeWarrantsMember_z4FrDIJ9Tbl8" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants">237,231</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyTwoExchangeWarrantsMember_zDQy5bmcfd94" style="text-align: right" title="Exercise Price">1.14</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"><span id="xdx_90E_ecustom--ClassOfWarrantAndRightsExpirationDate_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyTwoExchangeWarrantsMember_z4JKyL3oJ06h" title="Expiration">September 2025</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; 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 id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20240331_zfST2y1lYVzh" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants">293,730</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td></tr> </table> <p id="xdx_89D_eus-gaap--ScheduleOfShareBasedCompensationActivityTableTextBlock_hus-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_z0q01PdHgHbl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">A summary of all warrant activity for the three months ended March 31, 2024, is as follows: Schedule of Warrant Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Post-split</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Warrants</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Contractual Term</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; padding-bottom: 2.5pt">Balance outstanding at December 31, 2023</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zWNDBX7wjxfa" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Number of Warrants, Balance">297,064</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zxe4uB3Rvnik" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Weighted Average Exercise Price, Balance">1.34</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right"><span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dxL_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zz2LEGDfajo7" title="Weighted Average Remaining Contractual Term, Balance::XDX::P2Y3M26D">2.32</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zbDrynLdpA8" style="text-align: right" title="Number of Warrants, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zmsnAHrY1Zd8" style="text-align: right" title="Weighted Average Exercise Price, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_z07N0quEm9gf" style="text-align: right" title="Number of Warrants, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOtherThanOptionsExercisesInPeriodWeightedAverageExercisePrice_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_z0KeiAehraM5" style="text-align: right" title="Weighted Average Exercise Price, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForCancelled_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_z4LMzw1LCU0a" style="text-align: right" title="Number of Warrants, Cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zoCGLd6yVcS3" style="text-align: right" title="Weighted Average Exercise Price, Cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Expired</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zgBaIPGYPAX2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Warrants, Expired">(3,334</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOtherThanOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zCr1tcLqtQi6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted Average Exercise Price, Expired">1.50</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance outstanding at March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zj2FFVj2fQD9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Warrants, Balance">293,730</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">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zX410F86lHal" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Balance">1.21</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_905_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_za9AmcWInFZk" title="Weighted Average Remaining Contractual Term, Balance">1.29</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Exercisable at March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsNumberOfWarrantsExercisable_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zeByorJJSqRb" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Warrants, Exercisable.">293,730</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zD0egI9gd3nk" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Balance">1.21</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"><span id="xdx_90F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zKiaoDsp60Hi" title="Weighted Average Remaining Contractual Term, Exercisable">1.29</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The intrinsic value of the outstanding warrants as of March 31, 2024, was $0, as the exercise prices exceeded the common stock’s fair market value per share on that date. Equity Incentive Plan On July 22, 2011, the Board of Directors of the Company approved the Company’s 2011 Equity Incentive Plan (the “Plan”) and on July 26, 2011, stockholders holding a majority of shares of the Company approved, by written consent, the Plan and the issuance under the Plan of <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod_c20110726__20110726__us-gaap--PlanNameAxis__custom--TwoThousandElevenEquityIncentivePlanMember_zfbWEvacBV3g" title="Issuance of shares">16,667 shares. On November 16, 2017, the Board of Directors approved an increase of 33,333 shares to be made available for issuance under the Plan. Accordingly, the total number of shares of common stock available for issuance under the Plan is 50,000 shares. Awards may be granted to employees, officers, directors, consultants, agents, advisors and independent contractors of the Company and its related companies. Such options may be designated at the time of grant as either incentive stock options or nonqualified stock options. Stock-based compensation includes expense charges related to all stock-based awards. Such awards include options, warrants and stock grants. Generally, the Company issues stock options that vest over three years and expire in <span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20240331__srt--RangeAxis__srt--MinimumMember_z5wVTDnK0FIh" title="Stock options vest expire term">5 to <span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20240331__srt--RangeAxis__srt--MaximumMember_zfkcJR2dkKif" title="Stock options vest expire term">10 years. There are currently no awards issued and outstanding under the Plan.

As of March 31, 2024, the Company had the following warrant securities outstanding: Schedule of Warrant Securities Outstanding <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: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Expiration</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">2018 Warrants –financing</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndEighteenWarrantsFinancingMember_zX3p3rraBzxj" style="width: 14%; text-align: right" title="Warrants">3,166</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndEighteenWarrantsFinancingMember_zNwOAoLO7Jxj" style="width: 14%; text-align: right" title="Exercise Price">1.14</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 26%; text-align: center"><span id="xdx_900_ecustom--ClassOfWarrantAndRightsExpirationDate_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndEighteenWarrantsFinancingMember_zEMlRVqFfBJe" title="Expiration">September - November 2024</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2019 Warrants –financing</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsFinancingMember_zSMoNAjAPyv3" style="text-align: right" title="Warrants">33,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsFinancingMember_z5oid8RmmQK8" style="text-align: right" title="Exercise Price">1.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--ClassOfWarrantAndRightsExpirationDate_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsFinancingMember_zzIb5ThNwRBg" title="Expiration">March - October 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2019 Warrants for services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsForServicesMember_zOMlipY1aekl" style="text-align: right" title="Warrants">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsForServicesMember_zD4aPnFJiorg" style="text-align: right" title="Exercise Price">1.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--ClassOfWarrantAndRightsExpirationDate_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsForServicesMember_zefgzqkcYOTc" title="Expiration">March - April 2024</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2020 Warrants for services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyWarrantsForServicesMember_zCyXHP4iVY7j" style="text-align: right" title="Warrants">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyWarrantsForServicesMember_zKZCyd7GVrg3" style="text-align: right" title="Exercise Price">1.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--ClassOfWarrantAndRightsExpirationDate_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyWarrantsForServicesMember_zPoAwCDgDUok" title="Expiration">February 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">2022 Exchange warrants</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyTwoExchangeWarrantsMember_z4FrDIJ9Tbl8" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants">237,231</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyTwoExchangeWarrantsMember_zDQy5bmcfd94" style="text-align: right" title="Exercise Price">1.14</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"><span id="xdx_90E_ecustom--ClassOfWarrantAndRightsExpirationDate_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyTwoExchangeWarrantsMember_z4JKyL3oJ06h" title="Expiration">September 2025</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; 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 id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20240331_zfST2y1lYVzh" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants">293,730</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td></tr> </table>

3166

1.14

September - November 2024

33333

1.50

March - October 2024

10000

1.50

March - April 2024

10000

1.50

February 2025

237231

1.14

September 2025

293730

<p id="xdx_89D_eus-gaap--ScheduleOfShareBasedCompensationActivityTableTextBlock_hus-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_z0q01PdHgHbl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">A summary of all warrant activity for the three months ended March 31, 2024, is as follows: Schedule of Warrant Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Post-split</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Warrants</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Contractual Term</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; padding-bottom: 2.5pt">Balance outstanding at December 31, 2023</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zWNDBX7wjxfa" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Number of Warrants, Balance">297,064</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zxe4uB3Rvnik" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Weighted Average Exercise Price, Balance">1.34</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right"><span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dxL_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zz2LEGDfajo7" title="Weighted Average Remaining Contractual Term, Balance::XDX::P2Y3M26D">2.32</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zbDrynLdpA8" style="text-align: right" title="Number of Warrants, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zmsnAHrY1Zd8" style="text-align: right" title="Weighted Average Exercise Price, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_z07N0quEm9gf" style="text-align: right" title="Number of Warrants, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOtherThanOptionsExercisesInPeriodWeightedAverageExercisePrice_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_z0KeiAehraM5" style="text-align: right" title="Weighted Average Exercise Price, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForCancelled_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_z4LMzw1LCU0a" style="text-align: right" title="Number of Warrants, Cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zoCGLd6yVcS3" style="text-align: right" title="Weighted Average Exercise Price, Cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Expired</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zgBaIPGYPAX2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Warrants, Expired">(3,334</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOtherThanOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zCr1tcLqtQi6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted Average Exercise Price, Expired">1.50</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance outstanding at March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zj2FFVj2fQD9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Warrants, Balance">293,730</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 id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zX410F86lHal" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Balance">1.21</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"><span id="xdx_905_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_za9AmcWInFZk" title="Weighted Average Remaining Contractual Term, Balance">1.29</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="padding-bottom: 2.5pt">Exercisable at March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsNumberOfWarrantsExercisable_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zeByorJJSqRb" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Warrants, Exercisable.">293,730</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 id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zD0egI9gd3nk" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Balance">1.21</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"><span id="xdx_90F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20240331__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zKiaoDsp60Hi" title="Weighted Average Remaining Contractual Term, Exercisable">1.29</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

297064

1.34

3334

1.50

293730

1.21

P1Y3M14D 293730

1.21

P1Y3M14D

16667

33333

50000

P5Y

P10Y

Note 8 - Income Taxes <p id="xdx_890_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zNJhkwTFq4d7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"> Schedule of Loss from Operations Before Provision (Benefit) for Income Taxes <p id="xdx_89B_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_z0rTSPtOvQH3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"> Schedule of Deferred Tax Assets and Liabilities <p id="xdx_89C_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z0VJHJuoKqkk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"> Schedule of Reconciliation of the Income Tax Provision

<p id="xdx_890_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zNJhkwTFq4d7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"> Schedule of Loss from Operations Before Provision (Benefit) for Income Taxes <p id="xdx_89B_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_z0rTSPtOvQH3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"> Schedule of Deferred Tax Assets and Liabilities <p id="xdx_89C_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z0VJHJuoKqkk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"> Schedule of Reconciliation of the Income Tax Provision

<p id="xdx_89B_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_z0rTSPtOvQH3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"> Schedule of Deferred Tax Assets and Liabilities <p id="xdx_89C_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z0VJHJuoKqkk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"> Schedule of Reconciliation of the Income Tax Provision

<p id="xdx_89C_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z0VJHJuoKqkk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"> Schedule of Reconciliation of the Income Tax Provision

Note 8 Subsequent Events The Company has evaluated subsequent events through May 15, 2024, the filing date of our quarterly report on Form 10-Q for the quarter ended March 31, 2024, and determined that there have been no events that have occurred that would require adjustments to our disclosures in the consolidated financial statements.

7376

42582

143202

62717

150578

105299

206000

100000

356578

205299

164948

438667

449196

482881

251570

190901

300000

357008

175000

1971503

25000

36254

3373471

1505711

3373471

1505711

0.0001

10000000

50000

0.001

4500000000

11373793

10818522

11373

10819

11373

10819

17211373

16543601

-20239639

-17854837

-3016893

-1300412

356578

205299

2453700

1135088

2453700

1135088

-2453700

-1135088

211345

441041

32019

168856

203287

595124

68898

-351760

-2384802

-1486848

-2384802

-1486848

-0.21

-1.33

11158353

1119263

1120

7324198

-16367989

-9042671

50000

49995

50000

9560224

9560

8977467

8987027

114035 114 129886 130000

25000

50975

51000

11080

-1486848

50000

10818522

10819

16543601

-17854837

-1300412

50000

10818522

10819

16543601

-17854837

-1300412

170509

171

202831

203002

196491 196 223804 224000

55998

-56

50000

-5

33333

33 -28

55451

168801

168856

43489

72420

72463

-2384802

11373793

11373

17211373

-20239639

-3016893

11373793

11373

17211373

-20239639

-3016893

-2384802

-1486848

275465

62080

441041

32019

211345 168856

-28497

80485

60954

165781

373099

-46517

-445278

-2278206

-910709

106000

-106000

2025000

590000

100000

250000

50000

224000

130000

75000

2349000

945000

-35206

34291

42582

8291

7376

42582

16667 6659705 2327322

Note 1 - Nature of the Business American Battery Materials, Inc. (the “Company”) is a US based renewable energy company focused on the extraction, refinement and distribution of technical minerals in an environmentally responsible manner. The Company formerly developed, marketed and distributed various self-serve electronic kiosks and mall/airport co-branded islands throughout North America. Due to the nationwide shutdown related to the COVID-19 pandemic, the Company spent a portion of 2020 restructuring and retiring certain corporate debt and obligations, while focusing on implementing a new operational direction. Through the corporate reorganization and repositioning process, the Company found itself with the unique opportunity to expand its management team and acquire mining claims that historically reported high levels of Lithium and other tech minerals. The Company hired and affiliated itself with industry veterans that bring decades of experience, credibility and relationships. On November 5, 2021, the Company acquired the rights to 102 Federal Mining Claims located in the Lisbon Valley of Utah for $100,000. The acquisition was driven by historical mineral data from seven (7) existing wells with brine aquifer access. The independent third-party Technical Report indicated that further investment and development in the claims were warranted. On April 25, 2023, the Company formed Mountain Sage Minerals LLC, a Utah limited liability company, of which it is the 100% owner. The Company will look to expand its holdings in the Lisbon Valley area with the acquisition of additional mineral claims and joint venture opportunities through this new LLC. On May 1, 2023, FINRA completed the processing of our application for a name change and our name was officially changed to American Battery Materials, Inc. At the same time, the Company’s trading symbol was changed to BLTH. These changes better reflect the business of the Company. On June 1, 2023, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Seaport Global Acquisition II Corp., a Delaware corporation (“SGII”) and Lithium Merger Sub, Inc., a Delaware corporation and wholly-owned subsidiary of SGII (“Merger Sub”). SGII is a blank check company, also referred to as a special purpose acquisition company, formed for the purpose of effectuating a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or other similar business combination with one or more businesses. Following material changes to the transaction proposed by SGII making the transaction untenable to us, on November 20, 2023, SGII notified us that it had elected to terminate the Merger Agreement.. On August 4, 2023, the Company filed an Amendment to the Certificate of Incorporation (the “Amendment”) in order to effect a reverse stock split in the ratio of 1-for-300 (the “Reverse Split”). The Company and its shareholders holding a majority of the issued and outstanding shares of stock of the Company entitled to vote previously approved a reverse stock split for not less than 1-for-10 and not more than 1-for-1,000, at any time prior to October 20, 2023, with the Company’s Board having the discretion to determine whether or not the Reverse Split is to be effected and if effected, the exact ratio for the Reverse Split within the above range. On August 1, 2023, the Company’s unanimously approved the Reverse Split and authorized the filing of the Amendment. On December 8, 2023, the company effectuated the reverse split of the common stock by a ratio of one-for-300 (the “Reverse Split”). All per share amounts and number of shares in the consolidated financial statements and related notes have been retroactively restated to reflect the Reverse Split. <div></div><div></div><div></div><div></div> <div></div>The Company has been moving forward with its strategy of employing advanced brine extractive technology methodologies and has been in talks with numerous extraction providers. Selective mineral extraction is clearly the most cost-effective and ESG friendly approach currently available. Technologies are being utilized that can extract the desired minerals and metals from the brine and then re-inject the brines back down into the aquifer. The prospective partners have been provided the analytical results from the technical reports, but will soon provide current results, analytical, geotech modeling, aquifer modeling, recharge, flows and depth.<div></div> <div></div>

100000

Note 2 - Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis. The Company had net loss of $2,384,802 during the year ended December 31, 2023, has accumulated losses totaling $20,239,639 and has a working capital deficit of $3,222,893 as of December 31, 2023. These factors, among others, indicate that the Company may be unable to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties. Until the Company can generate significant cash from operations, its ability to continue as a going concern is dependent upon obtaining additional financing. The Company hopes to raise additional financing, potentially through the sale of debt or equity instruments, or a combination, to fund its operations for the next 12 months and allow the Company to continue the development of its business plans and satisfy its obligations on a timely basis. Should additional financing not be available, the Company will have to negotiate with its lenders to extend the repayment dates of its indebtedness. There can be no assurance that the Company will be able to successfully restructure its debt obligations in the event it fails to obtain additional financing. These conditions have raised substantial doubt as to the Company’s ability to continue as a going concern for one year from the issuance of the financial statements, which has not been alleviated. <div></div> <div></div>

-2384802

-20239639

3222893

Note 3 - Summary of Significant Accounting Policies Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP). The Company’s fiscal year end is December 31. Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates and be based on events different from those assumptions. Future events and their effects cannot be predicted with certainty; estimating, therefore, requires the exercise of judgment. Thus, accounting estimates change as new events occur, as more experience is acquired, or as additional information is obtained. Property and Equipment Property and equipment are stated at cost less depreciation. Depreciation is provided using the straight-line method over the estimated useful life of the assets. Equipment has estimated useful lives between three and seven years. Expenditures for repairs and maintenance are charged to expense as incurred. <div></div><div></div><div></div><div></div><div></div> <div></div><p id="xdx_840_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock_zkeAGpmxFXW8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Impairment of Long-lived Assets Long-lived assets, such as property and equipment and intangible assets subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Recoverability of assets to be held and used is measured by comparing the carrying amount to the estimated future undiscounted cash flows expected to be generated by the asset group. If it is determined that an asset group is not recoverable, an impairment charge is recognized for the amount by which the carrying amount of the asset group exceeds its fair value. Mineral Rights and Properties The Company capitalizes acquisition costs until the Company determines the economic viability of the property. Since the Company does not have proven and probable reserves as defined by Regulation S-K Subpart 1300, exploration expenditures are expensed as incurred. The Company expenses mineral lease costs and repair and maintenance costs as incurred. The Company reviews the carrying value of our properties for impairment, including mineral rights, upon the occurrence of events or changes in circumstances that indicate the related carrying amounts may not be recoverable. During the period ending December 31, 2023, the Company took action to expand on its rights to 102 federal mining claims located in the Lisbon Valley of Utah that it purchased on November 5, 2021, for $100,000. The Company acquired and staked additional lithium mining claims adjacent to its Lisbon Valley Lithium Project in Utah for $106,000. The new claims have been registered with the Bureau of Land Management. The Company now owns a total of 743 placer claims over 14,260 acres, comprised of (i) the 102 original claims held; and (ii) the 641 new claims. No impairment or capitalizable costs related to the mineral claims were noted during the years ended December 31, 2023, or 2022. Earnings Per Share The Company presents basic and diluted earnings per share in accordance with ASC 260, “Earnings per Share.” Basic earnings per share reflect the actual weighted average of shares issued and outstanding during the period. Diluted earnings per share are computed including the number of additional shares that would have been outstanding if dilutive potential shares had been issued. In a loss period, the calculation for basic and diluted earnings per share is considered to be the same, as the impact of potential common shares is anti-dilutive. As of December 31, 2023 and December 31, 2022, there were approximately 290,000 and 320,000 shares potentially issuable under convertible debt agreements, options, warrants and preferred stock that could dilute basic earnings per share if converted that were excluded from the years ended December 31, 2023 and 2022 because their inclusion would have been anti-dilutive due to the Company’s net losses. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. Certain warrants issued by the Company contain terms that result in the warrants being classified as derivative liabilities for accounting purposes. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair market value and then is revalued at each reporting date, with changes in fair value reported in the consolidated statement of operations. The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks.<div></div><div></div> <div></div><div></div><div></div> <div></div>Fair Value of Financial Instruments For certain of the Company’s financial instruments, including cash and equivalents, prepaid expenses and other assets, accounts payable, accrued liabilities and short-term debt, the carrying amounts approximate their fair values due to their short maturities. ASC 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. ASC 825, “Financial Instruments,” defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The three levels of valuation hierarchy are defined as follows: <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">Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. The Company considers active markets as those in which transactions for the assets or liabilities occur in sufficient frequency and volume to provide pricing information on an ongoing basis.</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">Level 2: Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. This category includes those derivative instruments that the Company values using observable market data. Substantially all of these inputs are observable in the marketplace throughout the term of the derivative instruments, can be derived from observable data, or supported by observable levels at which transactions are executed in the marketplace.</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">Level 3: Measured based on prices or valuation models that require inputs that are both significant to the fair value measurement and less observable from objective sources (i.e. supported by little or no market activity). Level 3 instruments include derivative warrant instruments. The Company does not have sufficient corroborating evidence to support classifying these assets and liabilities as Level 1 or Level 2.</td></tr> </table> Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718, “Compensation - Stock Compensation,” which requires all stock-based awards granted to employees, directors and non-employees to be measured at grant date fair value of the equity instrument issued and recognized as expense. Stock-based compensation expense is recognized on a straight-line basis over the requisite service period of the award, which is generally equivalent to the vesting period. The fair value of each stock option granted is estimated using the Black-Scholes option pricing model. The measurement date for the non-forfeitable awards to non-employees that vest immediately is the date the award is issued. Revenue Recognition We recognize revenue under ASC 606, “Revenue from Contracts with Customers,” the core principle of which is that an entity should recognize revenue to depict the transfer of control for 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. In applying the revenue recognition principles, an entity is required to identify the contract(s) with a customer, identify the performance obligations, determine the transaction price, allocate the transaction price to the performance obligations and recognize revenue as the performance obligations are satisfied (i.e., either over time or at a point in time). ASC 606 further requires that companies disclose sufficient information to enable readers of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The Company recognized $0 revenue during the years ended December 31, 2023 and 2022. <div></div><div></div><div></div><div></div> <div></div>Recent Accounting Pronouncements On August 5, 2020, the FASB issued ASU 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. This ASU is effective for public business entities, excluding smaller reporting companies, for fiscal years beginning after December 15, 2021 and for all other entities for fiscal years beginning after December 15, 2023. Early adoption is permitted for all entities no earlier than for fiscal years beginning after December 15, 2020. The Company is currently evaluating the effects this ASU will have on its financial statements. The Company has examined all other recent accounting pronouncements and determined that they will not have a material impact on its financial position, results of operations, or cash flows.<div></div> <div></div>

Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP). The Company’s fiscal year end is December 31.

Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates and be based on events different from those assumptions. Future events and their effects cannot be predicted with certainty; estimating, therefore, requires the exercise of judgment. Thus, accounting estimates change as new events occur, as more experience is acquired, or as additional information is obtained.

Property and Equipment Property and equipment are stated at cost less depreciation. Depreciation is provided using the straight-line method over the estimated useful life of the assets. Equipment has estimated useful lives between three and seven years. Expenditures for repairs and maintenance are charged to expense as incurred. <div></div><div></div><div></div><div></div><div></div> <div></div>

<p id="xdx_840_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock_zkeAGpmxFXW8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Impairment of Long-lived Assets Long-lived assets, such as property and equipment and intangible assets subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Recoverability of assets to be held and used is measured by comparing the carrying amount to the estimated future undiscounted cash flows expected to be generated by the asset group. If it is determined that an asset group is not recoverable, an impairment charge is recognized for the amount by which the carrying amount of the asset group exceeds its fair value.

Mineral Rights and Properties The Company capitalizes acquisition costs until the Company determines the economic viability of the property. Since the Company does not have proven and probable reserves as defined by Regulation S-K Subpart 1300, exploration expenditures are expensed as incurred. The Company expenses mineral lease costs and repair and maintenance costs as incurred. The Company reviews the carrying value of our properties for impairment, including mineral rights, upon the occurrence of events or changes in circumstances that indicate the related carrying amounts may not be recoverable. During the period ending December 31, 2023, the Company took action to expand on its rights to 102 federal mining claims located in the Lisbon Valley of Utah that it purchased on November 5, 2021, for $100,000. The Company acquired and staked additional lithium mining claims adjacent to its Lisbon Valley Lithium Project in Utah for $106,000. The new claims have been registered with the Bureau of Land Management. The Company now owns a total of 743 placer claims over 14,260 acres, comprised of (i) the 102 original claims held; and (ii) the 641 new claims. No impairment or capitalizable costs related to the mineral claims were noted during the years ended December 31, 2023, or 2022.

100000

106000

14260

Earnings Per Share The Company presents basic and diluted earnings per share in accordance with ASC 260, “Earnings per Share.” Basic earnings per share reflect the actual weighted average of shares issued and outstanding during the period. Diluted earnings per share are computed including the number of additional shares that would have been outstanding if dilutive potential shares had been issued. In a loss period, the calculation for basic and diluted earnings per share is considered to be the same, as the impact of potential common shares is anti-dilutive. As of December 31, 2023 and December 31, 2022, there were approximately 290,000 and 320,000 shares potentially issuable under convertible debt agreements, options, warrants and preferred stock that could dilute basic earnings per share if converted that were excluded from the years ended December 31, 2023 and 2022 because their inclusion would have been anti-dilutive due to the Company’s net losses.

290000

320000

Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. Certain warrants issued by the Company contain terms that result in the warrants being classified as derivative liabilities for accounting purposes. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair market value and then is revalued at each reporting date, with changes in fair value reported in the consolidated statement of operations. The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks.<div></div><div></div> <div></div><div></div><div></div> <div></div>

Fair Value of Financial Instruments For certain of the Company’s financial instruments, including cash and equivalents, prepaid expenses and other assets, accounts payable, accrued liabilities and short-term debt, the carrying amounts approximate their fair values due to their short maturities. ASC 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. ASC 825, “Financial Instruments,” defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The three levels of valuation hierarchy are defined as follows: <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">Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. The Company considers active markets as those in which transactions for the assets or liabilities occur in sufficient frequency and volume to provide pricing information on an ongoing basis.</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">Level 2: Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. This category includes those derivative instruments that the Company values using observable market data. Substantially all of these inputs are observable in the marketplace throughout the term of the derivative instruments, can be derived from observable data, or supported by observable levels at which transactions are executed in the marketplace.</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">Level 3: Measured based on prices or valuation models that require inputs that are both significant to the fair value measurement and less observable from objective sources (i.e. supported by little or no market activity). Level 3 instruments include derivative warrant instruments. The Company does not have sufficient corroborating evidence to support classifying these assets and liabilities as Level 1 or Level 2.</td></tr> </table>

Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718, “Compensation - Stock Compensation,” which requires all stock-based awards granted to employees, directors and non-employees to be measured at grant date fair value of the equity instrument issued and recognized as expense. Stock-based compensation expense is recognized on a straight-line basis over the requisite service period of the award, which is generally equivalent to the vesting period. The fair value of each stock option granted is estimated using the Black-Scholes option pricing model. The measurement date for the non-forfeitable awards to non-employees that vest immediately is the date the award is issued.

Revenue Recognition We recognize revenue under ASC 606, “Revenue from Contracts with Customers,” the core principle of which is that an entity should recognize revenue to depict the transfer of control for 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. In applying the revenue recognition principles, an entity is required to identify the contract(s) with a customer, identify the performance obligations, determine the transaction price, allocate the transaction price to the performance obligations and recognize revenue as the performance obligations are satisfied (i.e., either over time or at a point in time). ASC 606 further requires that companies disclose sufficient information to enable readers of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The Company recognized $0 revenue during the years ended December 31, 2023 and 2022. <div></div><div></div><div></div><div></div> <div></div>

Recent Accounting Pronouncements On August 5, 2020, the FASB issued ASU 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. This ASU is effective for public business entities, excluding smaller reporting companies, for fiscal years beginning after December 15, 2021 and for all other entities for fiscal years beginning after December 15, 2023. Early adoption is permitted for all entities no earlier than for fiscal years beginning after December 15, 2020. The Company is currently evaluating the effects this ASU will have on its financial statements. The Company has examined all other recent accounting pronouncements and determined that they will not have a material impact on its financial position, results of operations, or cash flows.<div></div>

Note 4 - Debt Promissory Notes Payable and Promissory Note Payable – Related Party In 2014 and 2016, the Company issued two promissory notes in the total principal amount of $70,000; a $40,000 Note issued December 19, 2014; and a $30,000 Note issued on March 29, 2016. Each note had a one-year maturity date; was governed by California law; bears interest at <span id="xdx_90D_eus-gaap--LongTermDebtPercentageBearingFixedInterestRate_iI_pid_dp_uPure_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesPayableMember_z8WumVbaltz7" title="Bear interest rate">10% per annum; and requires notice from the holder in order for the respective Note to be in default. The holder of each Note has failed to provide a notice of default under either Note. Further, enforceability of each Note is uncertain as California law has a 6-year statute of limitations (commences on the maturity date) to initiate a collection action on a note. At December 31, 2023 and December 31, 2022, neither of the Notes was in default and the balance outstanding was $70,000. During the year ended December 31, 2016, the Company issued two additional unsecured promissory notes and borrowed an aggregate amount of $80,000. $30,000 is represented by a note issued on September 23, 2016. This note had a one-year maturity date; was governed by California law; bears interest at <span id="xdx_906_eus-gaap--LongTermDebtPercentageBearingFixedInterestRate_iI_pid_dp_uPure_c20160923__us-gaap--LongtermDebtTypeAxis__custom--TwoUnsecuredPromissoryNotesMember_zWmKekQTCWhe" title="Bear interest rate">10% per annum; and requires notice from the holder in order to be in default. The holder of this Note has failed to provide a notice of default. Further, enforceability of this Note is uncertain as California law has a 6-year statute of limitations (commences on the maturity date) to initiate a collection action on a note. At December 31, 2023 and December 31, 2022, this Note was not in default and the balance outstanding was $30,000. $50,000 is represented by a note issued on Nov 20, 2016. During the year ended December 31, 2022, total principal and accrued interest in the amount of $50,000 of principal and $<span id="xdx_904_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20220101__20221231__us-gaap--LongtermDebtTypeAxis__custom--TwoUnsecuredPromissoryNotesMember_zE1Jszf2whDk" title="Debt Instrument, Increase, Accrued Interest">27,972 of interest were converted into a $95,088 convertible note dated September 23, 2022. The replacement note was converted in shares of our common stock during the quarter ended December 31, 2022. As of December 31, 2023 and December 31, 2022, the original $50,000 note was no longer issued and outstanding. Accrued interest at December 31, 2023 and December 31, 2022 on these notes totaled $134,414 and $131,414, respectively. During the year ended December 31, 2022, the Company entered into 5 promissory note agreements in the aggregate amount of $250,000, of which $<span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_c20221231__us-gaap--DebtInstrumentAxis__custom--FivePromissoryNoteAgreementsMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zehqojaTapJ2">175,000 with the related parties. The notes have a 1-year term, bear interest of <span id="xdx_902_eus-gaap--LongTermDebtPercentageBearingFixedInterestRate_iI_pid_dp_uPure_c20221231__us-gaap--DebtInstrumentAxis__custom--FivePromissoryNoteAgreementsMember__srt--RangeAxis__srt--MinimumMember_zpT7NrOIbfck">7% and <span id="xdx_908_eus-gaap--LongTermDebtPercentageBearingFixedInterestRate_iI_pid_dp_uPure_c20221231__us-gaap--DebtInstrumentAxis__custom--FivePromissoryNoteAgreementsMember__srt--RangeAxis__srt--MaximumMember_z8PLMmUHs4wf">9% if paid in cash. During the year ended December 31, 2023, due dates of 4 promissory notes were extended for 7 – 9 months, of which 3 notes with related parties for $<span id="xdx_904_eus-gaap--NotesPayableCurrent_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--ThreePromissoryNoteAgreementsMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zuuwPw6p7cD3">175,000. A total of 3,368 shares of common stock were issued to related party in connection with the agreement of the holder to extend the maturity date of a $<span id="xdx_908_eus-gaap--ProceedsFromRelatedPartyDebt_c20230101__20231231__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--ThreePromissoryNoteAgreementsMember_z7b5xEsGAXvb">100,000 note. The outstanding principal balance was $250,000 as of December 31, 2023. Accrued interest at December 31, 2023 and December 31, 2022 on these notes totaled $19,880 and $7,513, respectively. During the year ended December 31, 2023, the Company entered into a short-term promissory note agreement in the amount of $125,000. The note has a discount of $25,000. A total of 8,500,000 shares of common stock were issued as additional consideration for the issuance of the note evidencing the loan. <div></div><div></div><div></div><div></div> <div></div>During the year ended December 31, 2023, $7,008 in principal and $60,976 in interest were forgiven by noteholders. Convertible Notes Payable and Convertible Notes Payable – Related Party In February 2023, the Company entered into a convertible promissory note agreement in the amount of $<span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20230201__20230228__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteAgreementMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zVkIehhkQkN9" title="Convertible note issued amount">25,000 with a related party. The note has a 1-year term, bears interest of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230228__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteAgreementMember_zLm3wTFyjSK" title="Percentage of convertible notes issued">9% and has a conversion price equal to the lesser of (1) the most recent issuance price; or (2) closing price for the common stock on the maturity date. The outstanding principal balance was $25,000 as of December 31, 2023. Accrued interest as of December 31, 2023, was $<span id="xdx_90F_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteAgreementMember_zIVTwMopTMph" title="Debt Instrument, Increase, Accrued Interest">1,881. During the year ended December 31, 2023, the Company entered into Note Purchase Agreements with seven investors not affiliated with the Company (the “Purchasers”) pursuant to which the Purchasers purchased from the Company convertible notes (the “Convertible Notes”) with an aggregate principal amount of $2,000,000. A total of <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesMember__srt--TitleOfIndividualAxis__custom--SevenInvestorsMember_zfMEd8zDMUW9" title="Number of shares issued">67,239 shares of common stock were issued according to the note agreements or as additional consideration for the issuance of the notes. The outstanding principal and accrued interest balances on December 31, 2023 were $2,000,000 and $<span id="xdx_901_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesMember_zogP0Vhj6Dxf" title="Debt Instrument, Increase, Accrued Interest">95,396, respectively. The Convertible Notes provide for a maturity of 12-months; 7.5% interest per annum; and no right to prepay during the first 6-months after the date of issuance (the “Issuance Date”). The Convertible Notes are convertible into shares of common stock of the Company (the “Conversion Shares”) as follows: (a) The Convertible Notes automatically convert into Conversion Shares upon the shares of the Company’s common stock being listed on a higher exchange due to the (i) pricing and funding of a form S-1 registration statement; or (ii) the closing of a transaction resulting in the uplist (either, a “Triggering Transaction”). The conversion price for the Conversion Shares in an automatic conversion shall be equal to: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt">(1)</td> <td style="text-align: justify; font-size: 10pt"><span id="xdx_903_ecustom--DebtInstrumentConvertibleConversionPercentage_pid_dp_uPure_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--TriggeringTransactionIfWithinOneTwentyDaysMember_zYcwm3YzKVma" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Conversion percentage.">75% of the price under the Triggering Transaction if within 120-days of the Issuance Date;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt">(2)</td> <td style="text-align: justify; font-size: 10pt"><span id="xdx_90E_ecustom--DebtInstrumentConvertibleConversionPercentage_pid_dp_uPure_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--TriggeringTransactionIfWithinOneTwentyOneToOneFiftyDaysMember_zJqCQ87TSnte" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Conversion percentage">70% of the price under the Triggering Transaction if within 121 to 150-days of the Issuance Date;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt">(3)</td> <td style="text-align: justify; font-size: 10pt"><span id="xdx_90B_ecustom--DebtInstrumentConvertibleConversionPercentage_pid_dp_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--TriggeringTransactionIfMoreThanOneFiftydaysMember_zEpEl5cGl9A5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Conversion percentage">65% of the price under the Triggering Transaction if more than 150-days of the Issuance Date.</td></tr> </table> (b) The Purchasers have the right to convert into Conversion Shares, in whole or in part, at any time after 180 days following the Issuance Date. The conversion price for the Conversion Shares in a voluntary conversion shall be equal to 65% of the volume weighted average price for the Company’s common stock during the 20-consecutive trading days preceding the conversion. Scheduled maturities of debt remaining as of December 31, 2023, for each respective fiscal year end are as follows: Schedule of Maturities of Debt <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: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20231231_zzRA0rAcfkn1" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_zdUofSXcNgKk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 84%; text-align: left">2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">0</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_zkko1RYOGUNg" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Year Two</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_zS0aLQMz6DE8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,471,503</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_zfqaDYTHCLNk" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Year Three</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,471,503</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LongTermDebt_iTI_z5yacqHdhhhi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,471,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_89A_eus-gaap--ScheduleOfFairValueHedgingInstrumentsStatementsOfFinancialPerformanceAndFinancialPositionLocationTableTextBlock_zp2Uoc0ldSMe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table reconciles, for the years ended December 31, 2023 and 2022, the beginning and ending balances for financial instruments related to the embedded conversion features that are recognized at fair value in the consolidated financial statements. Schedule of Recognized at Fair Value in the Consolidated Financial Statements <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year ended</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left">Balance of embedded derivative at the beginning of the period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"> - </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--DerivativeInstrumentsInHedgesLiabilitiesAtFairValue_iI_pp0p0_c20211231_zr6ea9q4Wcs8" style="width: 12%; text-align: right" title="Balance of embedded derivative at the beginning of the period">211,345</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1.5pt">Change in fair value of conversion features</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--GainOnChangeInFairValueOfDerivativeLiabilities_iN_pp0p0_di_c20220101__20221231_zfkMSMgXovV2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Balance of embedded derivative at the beginning of the period">(211,345</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Balance of embedded derivatives at the end of the period</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--DerivativeInstrumentsInHedgesLiabilitiesAtFairValue_iI_pdp0_c20231231_zmGKjVHpPMcf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Balance of embedded derivatives at the end of the period">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeInstrumentsInHedgesLiabilitiesAtFairValue_iI_pp0p0_c20221231_zARbRv1ZIax1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Balance of embedded derivative at the beginning of the period">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table><div></div> <div></div><div></div><div></div> <div></div>

70000

40000

30000

0.10

P6Y

70000

80000

30000

0.10

30000 50000

50000

27972

95088

50000

134414

131414

250000

175000

P1Y

0.07

0.09

175000

3368

100000

250000

19880

7513

125000

25000

8500000

7008

60976

25000

P1Y

0.09

25000

1881

2000000

67239

2000000

95396

0.075

0.75 0.70 0.65

0.65

Scheduled maturities of debt remaining as of December 31, 2023, for each respective fiscal year end are as follows: Schedule of Maturities of Debt <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: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20231231_zzRA0rAcfkn1" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_zdUofSXcNgKk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 84%; text-align: left">2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">0</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_zkko1RYOGUNg" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Year Two</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_zS0aLQMz6DE8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,471,503</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_zfqaDYTHCLNk" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Year Three</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,471,503</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LongTermDebt_iTI_z5yacqHdhhhi" 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="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,471,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2471503

<p id="xdx_89A_eus-gaap--ScheduleOfFairValueHedgingInstrumentsStatementsOfFinancialPerformanceAndFinancialPositionLocationTableTextBlock_zp2Uoc0ldSMe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table reconciles, for the years ended December 31, 2023 and 2022, the beginning and ending balances for financial instruments related to the embedded conversion features that are recognized at fair value in the consolidated financial statements. Schedule of Recognized at Fair Value in the Consolidated Financial Statements <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year ended</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left">Balance of embedded derivative at the beginning of the period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"> - </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--DerivativeInstrumentsInHedgesLiabilitiesAtFairValue_iI_pp0p0_c20211231_zr6ea9q4Wcs8" style="width: 12%; text-align: right" title="Balance of embedded derivative at the beginning of the period">211,345</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1.5pt">Change in fair value of conversion features</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--GainOnChangeInFairValueOfDerivativeLiabilities_iN_pp0p0_di_c20220101__20221231_zfkMSMgXovV2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Balance of embedded derivative at the beginning of the period">(211,345</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Balance of embedded derivatives at the end of the period</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--DerivativeInstrumentsInHedgesLiabilitiesAtFairValue_iI_pdp0_c20231231_zmGKjVHpPMcf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Balance of embedded derivatives at the end of the period">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeInstrumentsInHedgesLiabilitiesAtFairValue_iI_pp0p0_c20221231_zARbRv1ZIax1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Balance of embedded derivative at the beginning of the period">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table><div></div>

211345

211345 Note 5 - Capital Lease Obligations During the year ended December 31, 2018, the Company entered into various capital lease agreements. The leases expire at various points through the year ended December 31, 2023. The following schedule provides minimum future rental payments required as of December 31, 2023. Schedule of Minimum Future Rental Payments <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: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20231231_z3M3296DBBDc" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_z4MB9frNgig9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 84%; text-align: left">2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">36,692</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_zZVvqK81F1Cj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total minimum lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,692</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_z1aRNAT7Uck7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: Amount represented interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(438</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiability_iI_zwvrV9IK97Hd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Present value of minimum lease payments and guaranteed residual value</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">36,254</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <div></div> <div></div> The following schedule provides minimum future rental payments required as of December 31, 2023. Schedule of Minimum Future Rental Payments <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: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20231231_z3M3296DBBDc" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_z4MB9frNgig9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 84%; text-align: left">2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">36,692</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_zZVvqK81F1Cj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total minimum lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,692</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_z1aRNAT7Uck7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: Amount represented interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(438</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiability_iI_zwvrV9IK97Hd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Present value of minimum lease payments and guaranteed residual value</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">36,254</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <div></div> <div></div>

36692

438

36254

Note 6 - Capital Stock The Company filed a certificate of amendment to its certificate of incorporation, which effectuated as of December 8, 2023, a reverse split of the Company’s common stock by a ratio of one-for-300 (the “Reverse Split”). All per share amounts and number of shares in the consolidated financial statements and related notes have been retroactively restated to reflect the Reverse Split. On October 20, 2022 the Company, following receipt of written approval from stockholders acting without a meeting and holding at least the minimum number of votes that would be necessary to authorize or take such action at a meeting, filed an amendment to its Certificate of Incorporation to (i) change the name of the Company to “American Battery Materials, Inc.” (the “Name Change”); and (ii) increase the total number of authorized shares of the Company’s common stock, par value $0.001 per share, from 600,000,000 to 4,500,000,000 (the “Authorized Share Increase”). The Authorized Share Increase was effective as of October 20, 2022. The Name Change was processed by FINRA and was effective as of May 1, 2023, at which time the Company’s trading symbol was changed to BLTH. On October 20, 2022, in addition to the Name Change and the Authorized Share Increase, the holder of 63.86% of the issued and outstanding shares of stock of the Company entitled to vote took action by written consent and without a meeting, pursuant to Delaware General Corporate Law Section 228 and adopted and approved the following actions: <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">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Future amendment of the Company’s Certificate of Incorporation to implement a decrease in the authorized shares of the Company’s Common Stock from 4,500,000,000 to a number of not less than 10,000,000 and not more than 2,000,000,000 (the “Authorized Share Reduction”), at any time prior to October 20, 2023 (the “Anniversary Date”), with the Board having the discretion to determine whether or not the Authorized Share Reduction is to be effected and if effected, the exact number of the Authorized Share Reduction within the above range.</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">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Future amendment of the Company’s Certificate of Incorporation to implement a reverse stock split of the Company’s Common Stock by a ratio of not less than 1-for-10 and not more than 1-for-1,000, (the “Reverse Split”), at any time prior to the Anniversary Date, with the Board having the discretion to determine whether or not the Reverse Split is to be effected and if effected, the exact ratio for the Reverse Split within the above range.</td></tr> </table> <div></div><div></div><div></div><div></div> <div></div>Preferred Stock The Company has authorization for “blank check” preferred stock, which could be issued with voting, liquidation, dividend and other rights superior to common stock. As of December 31, 2023 and December 31, 2022, there were 10,000,000 shares of preferred stock authorized and 0 and 50,000 shares issued and outstanding, respectively. On August 12, 2022, the Company effected with the Delaware Secretary of State a designation of 50,000 shares of Series A Super Voting Preferred Convertible Stock, having a par value of $0.001 per share and a purchase price of $1.00 per share (the “Series A Preferred”). The Series A Preferred may vote on any action upon which holders of the Common Stock may vote and they shall vote together as one class with voting rights equal to sixty percent (60%) of all of the issued and outstanding shares of Common Stock of the Company. The Series A Preferred shall automatically convert into shares of Common Stock upon the earlier of either a) the effectiveness of a registration statement under the Securities Act of 1933, or b) Twelve (12) months from the issuance of the Series A Preferred Stock at a ratio equal to the purchase prices per share of the Series A Preferred divided by $<span id="xdx_901_eus-gaap--PreferredStockDividendRatePerDollarAmount_c20230101__20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zgpqzliQjvj2" title="Preferred Stock, Dividend Rate, Per-Dollar-Amount">0.005. During the year ended December 31, 2023, the Company converted 50,000 shares of its Series A Preferred stock into 33,333 shares of its common stock. Common Stock The Company has authorized 4,500,000,000 shares of common stock, with 11,373,793 and 10,818,522 shares issued and outstanding at December 31, 2023 and December 31, 2022, respectively. During the year ended December 31, 2023, the Company issued 555,271 shares of its common stock, including 170,509 shares of common stock for services valued at $203,002; 196,491 shares of common stock upon warrant exercises for an aggregate exercise price of $224,000; 55,998 shares of common stock upon cashless warrant exercise; 33,333 shares of common stock upon conversion of 50,000 shares of its Series A Preferred stock, 55,451 shares of common stock for note modification and 43,489 shares of common stock in relation to issuance of promissory and convertible notes. During the year ended December 31, 2022, the Company issued 9,699,259 shares of its common stock, including 9,560,224 shares upon the conversion of $8,987,027 of convertible notes and accrued interest; 114,035 shares upon warrant exercises for an aggregate exercise price of $130,000; and 25,000 shares for services valued at $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zePfIRAxTQr3">51,000 issued pursuant to an Investors Relations Consulting Agreement with a third party dated December 12, 2022. <div></div> <div></div><div></div><div></div> <div></div>

0.001

600000000

4500000000

0.6386

4500000000

10000000

2000000000

1-for-1,000

10000000

50000

0.001

1.00

0.005

50000

33333

4500000000

11373793

10818522

555271

170509

203002

196491 224000

55998

33333

50000

55451

43489

9699259

9560224

8987027

114035 130000

25000

51000

Note 7 - Stock Options and Warrants Warrants As of December 31, 2023, the Company had the following warrant securities outstanding: Schedule of Warrant Securities Outstanding <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: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Expiration</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 48%; text-align: left">2018 Warrants – financing</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndEighteenWarrantsFinancingMember_zHZjF4mZWZ55" style="width: 14%; text-align: right" title="Warrants">3,166</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndEighteenWarrantsFinancingMember_zAmZa1KrgeY4" style="width: 14%; text-align: right" title="Exercise Price">1.14</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 14%; text-align: center"><span id="xdx_907_ecustom--ClassOfWarrantAndRightsExpirationDate_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndEighteenWarrantsFinancingMember_zubfQD5vXhrc" title="Expiration">September 2024</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2019 Warrants –financing</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsFinancingMember_zxESnJIxBPn6" style="text-align: right" title="Warrants">135,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsFinancingMember_zNlXwNEhAoul" style="text-align: right" title="Exercise Price">1.67</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_905_ecustom--ClassOfWarrantAndRightsExpirationDate_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsFinancingMember_zHuUFV1WYqKc" title="Expiration">March - October 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2019 Warrants for services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsForServicesMember_zmN4EmbKScJ1" style="text-align: right" title="Warrants">4,167</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsForServicesMember_zjVjbiNGw9Y4" style="text-align: right" title="Exercise Price">1.14</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_904_ecustom--ClassOfWarrantAndRightsExpirationDate_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsForServicesMember_zgln7lonsKyd" title="Expiration">March - April 2024</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2020 Warrants for services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyWarrantsForServicesMember_zy9ZEcjqGWKc" style="text-align: right" title="Warrants">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyWarrantsForServicesMember_z8lkMVjtB349" style="text-align: right" title="Exercise Price">1.14</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--ClassOfWarrantAndRightsExpirationDate_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyWarrantsForServicesMember_zlJ222n6xa35" title="Expiration">February 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">2022 Exchange warrants</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyTwoExchangeWarrantsMember_z6qgORvnEqk2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Warrants">237,232</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left">$</td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyTwoExchangeWarrantsMember_zEKTUB5m64mb" style="padding-bottom: 1.5pt; text-align: right" title="Exercise Price">1.14</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"><span id="xdx_90D_ecustom--ClassOfWarrantAndRightsExpirationDate_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyTwoExchangeWarrantsMember_z201Hw8ef9nb" title="Expiration">September 2025</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; 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 id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20231231_zyI7ZOW3ifF1" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants">389,565</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td></tr> </table> <p id="xdx_89D_eus-gaap--ScheduleOfShareBasedCompensationActivityTableTextBlock_hus-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zY2hyErqmta5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A summary of all warrant activity for the year ended December 31, 2023, is as follows: Schedule of Warrant Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Post-split</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Warrants</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Contractual Term</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; padding-bottom: 2.5pt">Balance outstanding at December 31, 2022</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zY4qMy9p800l" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Number of Warrants, Balance">422,205</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zCH4XQgDCWxd" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Weighted Average Exercise Price, Balance">4.86</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right"><span id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20220101__20221231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zEshv2H8rGL4" title="Weighted Average Remaining Contractual Term, Balance">2.32</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zfkIkFnnV7k2" style="text-align: right" title="Number of Warrants, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zzBhg39B69V7" style="text-align: right" title="Weighted Average Exercise Price, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zTYbQ6aIWH35" style="text-align: right" title="Number of Warrants, Exercised">(15,211</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOtherThanOptionsExercisesInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zFNoQINFRd89" style="text-align: right" title="Weighted Average Exercise Price, Exercised">1.26</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForCancelled_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zStpNZa88d6j" style="text-align: right" title="Number of Warrants, Cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zxz1EKXCw0Z" style="text-align: right" title="Weighted Average Exercise Price, Cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Expired</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zLPswyG5IAyl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Warrants, Expired">(17,429</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOtherThanOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zN8ffZBngjCl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted Average Exercise Price, Expired">21.00</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance outstanding at December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_dxL_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_ztcSYQp8fMy" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Warrants, Balance::XDX::297064">389,565</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">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zw5RB4IP83i1" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Balance">1.34</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dxL_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zmShQ8YsyD5" title="Weighted Average Remaining Contractual Term, Balance::XDX::P2Y3M26D">1.35</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Exercisable at December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsNumberOfWarrantsExercisable_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zR5QfzfRhDQ3" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Warrants, Exercisable">389,565</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zqg1wst2NtOg" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Balance">1.34</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"><span id="xdx_906_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dxL_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_z0jWitJYgaJk" title="Weighted Average Remaining Contractual Term, Exercisable::XDX::P2Y3M26D">1.35</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The intrinsic value of the outstanding warrants as of December 31, 2023, was $0, as the exercise prices exceeded the common stock’s fair market value per share on that date. Equity Incentive Plan On July 22, 2011, the Board of Directors of the Company approved the Company’s 2011 Equity Incentive Plan (the “Plan”) and on July 26, 2011, stockholders holding a majority of shares of the Company approved, by written consent, the Plan and the issuance under the Plan of <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod_c20110726__20110726__us-gaap--PlanNameAxis__custom--TwoThousandElevenEquityIncentivePlanMember_znnCncr5nZq5" title="Issuance of shares">16,667 shares. On November 16, 2017, the Board of Directors approved an increase of 33,333 shares to be made available for issuance under the Plan. Accordingly, the total number of shares of common stock available for issuance under the Plan is 50,000 shares. Awards may be granted to employees, officers, directors, consultants, agents, advisors and independent contractors of the Company and its related companies. Such options may be designated at the time of grant as either incentive stock options or nonqualified stock options. Stock-based compensation includes expense charges related to all stock-based awards. Such awards include options, warrants and stock grants. Generally, the Company issues stock options that vest over three years and expire in <span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20231231__srt--RangeAxis__srt--MinimumMember_zGbk1uFV5kS5" title="Stock options vest expire term">5 to <span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20231231__srt--RangeAxis__srt--MaximumMember_zMizLSJ42hWj" title="Stock options vest expire term">10 years. There are currently no awards issued and outstanding under the Plan. <div></div> <div></div><div></div><div></div> <div></div>

As of December 31, 2023, the Company had the following warrant securities outstanding: Schedule of Warrant Securities Outstanding <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: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Expiration</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 48%; text-align: left">2018 Warrants – financing</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndEighteenWarrantsFinancingMember_zHZjF4mZWZ55" style="width: 14%; text-align: right" title="Warrants">3,166</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndEighteenWarrantsFinancingMember_zAmZa1KrgeY4" style="width: 14%; text-align: right" title="Exercise Price">1.14</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 14%; text-align: center"><span id="xdx_907_ecustom--ClassOfWarrantAndRightsExpirationDate_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndEighteenWarrantsFinancingMember_zubfQD5vXhrc" title="Expiration">September 2024</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2019 Warrants –financing</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsFinancingMember_zxESnJIxBPn6" style="text-align: right" title="Warrants">135,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsFinancingMember_zNlXwNEhAoul" style="text-align: right" title="Exercise Price">1.67</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_905_ecustom--ClassOfWarrantAndRightsExpirationDate_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsFinancingMember_zHuUFV1WYqKc" title="Expiration">March - October 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2019 Warrants for services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsForServicesMember_zmN4EmbKScJ1" style="text-align: right" title="Warrants">4,167</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsForServicesMember_zjVjbiNGw9Y4" style="text-align: right" title="Exercise Price">1.14</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_904_ecustom--ClassOfWarrantAndRightsExpirationDate_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndNineteenWarrantsForServicesMember_zgln7lonsKyd" title="Expiration">March - April 2024</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2020 Warrants for services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyWarrantsForServicesMember_zy9ZEcjqGWKc" style="text-align: right" title="Warrants">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyWarrantsForServicesMember_z8lkMVjtB349" style="text-align: right" title="Exercise Price">1.14</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--ClassOfWarrantAndRightsExpirationDate_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyWarrantsForServicesMember_zlJ222n6xa35" title="Expiration">February 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">2022 Exchange warrants</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyTwoExchangeWarrantsMember_z6qgORvnEqk2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Warrants">237,232</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left">$</td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyTwoExchangeWarrantsMember_zEKTUB5m64mb" style="padding-bottom: 1.5pt; text-align: right" title="Exercise Price">1.14</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"><span id="xdx_90D_ecustom--ClassOfWarrantAndRightsExpirationDate_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--TwoThousandAndTwentyTwoExchangeWarrantsMember_z201Hw8ef9nb" title="Expiration">September 2025</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; 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 id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20231231_zyI7ZOW3ifF1" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants">389,565</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td></tr> </table>

3166

1.14

September 2024

135000

1.67

March - October 2024

4167

1.14

March - April 2024

10000

1.14

February 2025

237232

1.14

September 2025

389565

<p id="xdx_89D_eus-gaap--ScheduleOfShareBasedCompensationActivityTableTextBlock_hus-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zY2hyErqmta5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A summary of all warrant activity for the year ended December 31, 2023, is as follows: Schedule of Warrant Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Post-split</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Warrants</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Contractual Term</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; padding-bottom: 2.5pt">Balance outstanding at December 31, 2022</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zY4qMy9p800l" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Number of Warrants, Balance">422,205</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zCH4XQgDCWxd" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Weighted Average Exercise Price, Balance">4.86</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right"><span id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20220101__20221231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zEshv2H8rGL4" title="Weighted Average Remaining Contractual Term, Balance">2.32</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zfkIkFnnV7k2" style="text-align: right" title="Number of Warrants, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zzBhg39B69V7" style="text-align: right" title="Weighted Average Exercise Price, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zTYbQ6aIWH35" style="text-align: right" title="Number of Warrants, Exercised">(15,211</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOtherThanOptionsExercisesInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zFNoQINFRd89" style="text-align: right" title="Weighted Average Exercise Price, Exercised">1.26</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForCancelled_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zStpNZa88d6j" style="text-align: right" title="Number of Warrants, Cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zxz1EKXCw0Z" style="text-align: right" title="Weighted Average Exercise Price, Cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Expired</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zLPswyG5IAyl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Warrants, Expired">(17,429</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOtherThanOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zN8ffZBngjCl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted Average Exercise Price, Expired">21.00</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance outstanding at December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_dxL_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_ztcSYQp8fMy" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Warrants, Balance::XDX::297064">389,565</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 id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zw5RB4IP83i1" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Balance">1.34</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"><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dxL_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zmShQ8YsyD5" title="Weighted Average Remaining Contractual Term, Balance::XDX::P2Y3M26D">1.35</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="padding-bottom: 2.5pt">Exercisable at December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsNumberOfWarrantsExercisable_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zR5QfzfRhDQ3" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Warrants, Exercisable">389,565</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 id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zqg1wst2NtOg" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Balance">1.34</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"><span id="xdx_906_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dxL_c20230101__20231231__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_z0jWitJYgaJk" title="Weighted Average Remaining Contractual Term, Exercisable::XDX::P2Y3M26D">1.35</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

422205

4.86

P2Y3M25D

15211

1.26

17429

21.00

1.34

389565

1.34

16667

33333

50000

P5Y

P10Y

Note 8 - Income Taxes Loss from operations before provision (benefit) for income taxes and associated tax provision (benefit) are summarized in the following table: Schedule of Loss from Operations Before Provision (Benefit) for Income Taxes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Net Loss</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20230101__20231231_zRxiM9jBHXJ6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20220101__20221231_z5gfoItmoDMh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Net Loss</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_zOt2QRADEYi5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%">Domestic</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(2,384,802</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(1,430,872</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_i_pp0p0" style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncomeLossAttributableToParent_iTC_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> Total Net loss</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,384,802</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,430,872</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">)</td></tr> <tr style="vertical-align: bottom"> <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 id="xdx_406_eus-gaap--CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_zRWmQJpTibKh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Current</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--CurrentFederalTaxExpenseBenefit_i01_pp0p0" style="vertical-align: bottom"> <td>Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_i01_pp0p0_zAaNRhr6PXdl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>State</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_40F_eus-gaap--CurrentForeignTaxExpenseBenefit_i01_pp0p0" style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CurrentIncomeTaxExpenseBenefit_i01T_pp0p0_ziZKEhR8ZH14" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Current</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"> <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 id="xdx_406_eus-gaap--DeferredIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_zzNa3DcvSFXi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Deferred</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--DeferredFederalIncomeTaxExpenseBenefit_i01_pp0p0" style="vertical-align: bottom"> <td>Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(590,371</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(270,482</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_i01_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(112,452</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(51,521</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_i01_pp0p0" style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredIncomeTaxExpenseBenefit_i01TC_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Deferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(702,823</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(322,003</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_i01N_pp0p0" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1.5pt">Less Increase in Allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">702,823</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">322,003</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxExpenseBenefit_i01TC_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Net Deferred</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <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 id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_i01T_pp0p0_zmST2iVxVxOk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Income Tax Provision</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">- </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">- </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td></tr> </table> The significant components of the deferred tax assets and liabilities are summarized below: Schedule of Deferred Tax Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20231231_zYZUsu80Yod3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20221231_zp3Cu1fH1nCc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Deferred Tax Assets (Liabilities):</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left">Net Operating Loss Carry-Forwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,273,846</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,677,645</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DeferredTaxAssetsDepreciableAndAmortizableAssets_i01NI_pp0p0_di_z8MLawk2TZ86" style="vertical-align: bottom"> <td style="text-align: left">Depreciable and Amortizable Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,520</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,520</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits_i01I_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock Based Compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">118,228</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,477</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DeferredTaxAssetsBeneficialConversionFeature_i01I_pp0p0_zCdIP31hOE6j" style="vertical-align: bottom"> <td style="text-align: left">Beneficial Conversion Feature</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">609,101</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">556,265</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsLossReserves_i01I_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss Reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">457</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">457</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities_i01I_pp0p0" style="vertical-align: bottom"> <td style="text-align: left">Accrued Compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,326</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,146</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOther_i01I_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">32,364</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">31,509</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsGross_i01TIC_pp0p0" style="vertical-align: bottom"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,050,802</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,347,979</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsValuationAllowance_i01NI_pp0p0_di_zerLvZEs1e5k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less Valuation Allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,050,802</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,347,979</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsLiabilitiesNet_i01TIC_pp0p0" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 2.5pt">Net Deferred Tax Assets (Liabilities)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td></tr> </table> At December 31, 2023 and 2022, the Company has available net operating loss carry-forwards for federal and state income tax purposes of approximately $15.2 million and $12.8 million, respectively. Of the federal net operating loss carryforward, $<span id="xdx_90C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsSubjectToExpiration_iI_pn5n6_c20231231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoZeroThreeNineMember_zwFkFYdZjuMi" title="Federal net operating loss carryforward">9.5 million, if not utilized earlier, expires through 2039 and $3.3 million will carry-forward indefinitely. The state net operating loss carryforwards expire through 2042, if not utilized earlier. Due to the uncertainty as to the Company’s ability to generate sufficient taxable income in the future and utilize the net operating loss carry-forwards before they expire, the Company has recorded a valuation allowance to fully offset the net operating loss carry-forwards, as well as the total net deferred tax assets. <div></div><div></div><div></div><div></div> <div></div>Internal Revenue Code Section 382 (“Section 382”) imposes limitations on the availability of a company’s net operating losses and other corporate tax attributes as certain significant ownership changes occur. As a result of the historical equity instrument issuances by the Company, a Section 382 ownership change may have occurred and a study will be required to determine the date of the ownership change, if any. The amount of the Company’s net operating losses and other tax attributes incurred prior to any ownership change may be limited based on the Company’s value. A full valuation allowance has been established for the Company’s deferred tax assets, including net operating losses and any other corporate tax attributes. During the years ended December 31, 2023 and 2022, the Company had no unrecognized uncertain tax positions. The Company’s policy is to recognize interest accrued and penalties related to unrecognized uncertain tax positions in tax expense. The Company files income tax returns in the U.S. federal jurisdiction, as well as the states of California, Florida, Illinois and New York. The tax years 2019-2023 generally remain open to examination by the U.S. federal and state taxing authorities. A reconciliation of the income tax provision using the statutory U.S. income tax rate compared with the actual income tax provision reported on the consolidated statements of operations is summarized in the following table: Schedule of Reconciliation of the Income Tax Provision <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20230101__20231231_zWb0hyiNrul3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20220101__20221231_zAhDfL1reBFi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maETRB01_zvcX3QgUNCaa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left">Statutory United States federal rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">21.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">21.00</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_40E_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_maETRB01_zxQPH3SH9DCh" style="vertical-align: bottom"> <td style="text-align: left">State income tax, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.00</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_maETRB01_zePvrUWwuSKj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29.47</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(22.50</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent_pid_dp_uPure_maETRB01_z16pAsAWnkp6" style="vertical-align: bottom"> <td style="text-align: left">Stock based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2.13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.08</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_pid_dp_uPure_maETRB01_zUcc1f9D0bO6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Permanent differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.04</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.11</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_pid_dp_uPure_maETRB01_zRaZO9Sehh7l" style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2.31</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3.69</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_uPure_mtETRB01_zQ2TvWnqmWq9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Effective tax rate benefit (provision)</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">-</td><td style="font: 10pt Times New Roman, Times, Serif; 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 style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">%</td></tr> </table><div></div> <div></div>

Loss from operations before provision (benefit) for income taxes and associated tax provision (benefit) are summarized in the following table: Schedule of Loss from Operations Before Provision (Benefit) for Income Taxes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Net Loss</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20230101__20231231_zRxiM9jBHXJ6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20220101__20221231_z5gfoItmoDMh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Net Loss</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_zOt2QRADEYi5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%">Domestic</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(2,384,802</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(1,430,872</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_i_pp0p0" style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncomeLossAttributableToParent_iTC_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> Total Net loss</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,384,802</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,430,872</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">)</td></tr> <tr style="vertical-align: bottom"> <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 id="xdx_406_eus-gaap--CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_zRWmQJpTibKh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Current</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--CurrentFederalTaxExpenseBenefit_i01_pp0p0" style="vertical-align: bottom"> <td>Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_i01_pp0p0_zAaNRhr6PXdl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>State</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_40F_eus-gaap--CurrentForeignTaxExpenseBenefit_i01_pp0p0" style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CurrentIncomeTaxExpenseBenefit_i01T_pp0p0_ziZKEhR8ZH14" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Current</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"> <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 id="xdx_406_eus-gaap--DeferredIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_zzNa3DcvSFXi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Deferred</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--DeferredFederalIncomeTaxExpenseBenefit_i01_pp0p0" style="vertical-align: bottom"> <td>Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(590,371</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(270,482</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_i01_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(112,452</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(51,521</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_i01_pp0p0" style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredIncomeTaxExpenseBenefit_i01TC_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Deferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(702,823</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(322,003</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_i01N_pp0p0" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1.5pt">Less Increase in Allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">702,823</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">322,003</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxExpenseBenefit_i01TC_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Net Deferred</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <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 id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_i01T_pp0p0_zmST2iVxVxOk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Income Tax Provision</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">- </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">- </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td></tr> </table>

-2384802

-1430872

-2384802

-1430872

-590371

-270482

-112452

-51521

-702823

-322003

702823

322003

The significant components of the deferred tax assets and liabilities are summarized below: Schedule of Deferred Tax Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20231231_zYZUsu80Yod3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20221231_zp3Cu1fH1nCc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Deferred Tax Assets (Liabilities):</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left">Net Operating Loss Carry-Forwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,273,846</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,677,645</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DeferredTaxAssetsDepreciableAndAmortizableAssets_i01NI_pp0p0_di_z8MLawk2TZ86" style="vertical-align: bottom"> <td style="text-align: left">Depreciable and Amortizable Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,520</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,520</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits_i01I_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock Based Compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">118,228</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,477</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DeferredTaxAssetsBeneficialConversionFeature_i01I_pp0p0_zCdIP31hOE6j" style="vertical-align: bottom"> <td style="text-align: left">Beneficial Conversion Feature</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">609,101</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">556,265</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsLossReserves_i01I_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss Reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">457</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">457</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities_i01I_pp0p0" style="vertical-align: bottom"> <td style="text-align: left">Accrued Compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,326</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,146</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOther_i01I_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">32,364</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">31,509</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsGross_i01TIC_pp0p0" style="vertical-align: bottom"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,050,802</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,347,979</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsValuationAllowance_i01NI_pp0p0_di_zerLvZEs1e5k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less Valuation Allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,050,802</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,347,979</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsLiabilitiesNet_i01TIC_pp0p0" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 2.5pt">Net Deferred Tax Assets (Liabilities)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td></tr> </table>

4273846

3677645

20520 20520

118228

67477

609101 556265

457

37326

35146

32364

31509

5050802

4347979

5050802

4347979

15200000

12800000

9500000

3300000

A reconciliation of the income tax provision using the statutory U.S. income tax rate compared with the actual income tax provision reported on the consolidated statements of operations is summarized in the following table: Schedule of Reconciliation of the Income Tax Provision <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20230101__20231231_zWb0hyiNrul3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20220101__20221231_zAhDfL1reBFi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maETRB01_zvcX3QgUNCaa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left">Statutory United States federal rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">21.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">21.00</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_40E_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_maETRB01_zxQPH3SH9DCh" style="vertical-align: bottom"> <td style="text-align: left">State income tax, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.00</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_maETRB01_zePvrUWwuSKj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29.47</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(22.50</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent_pid_dp_uPure_maETRB01_z16pAsAWnkp6" style="vertical-align: bottom"> <td style="text-align: left">Stock based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2.13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.08</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_pid_dp_uPure_maETRB01_zUcc1f9D0bO6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Permanent differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.04</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.11</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_pid_dp_uPure_maETRB01_zRaZO9Sehh7l" style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2.31</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3.69</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_uPure_mtETRB01_zQ2TvWnqmWq9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Effective tax rate benefit (provision)</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">-</td><td style="font: 10pt Times New Roman, Times, Serif; 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 style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">%</td></tr> </table><div></div>

0.2100

0.0400

-0.2947

-0.2250

0.0213

0.0108

0.0004

0.0011

0.0231

-0.0369

Note 9 - Subsequent Events The Company has evaluated events occurring subsequent to December 31, 2023, through the date these financial statements were issued and determined the following significant events require disclosure: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top; text-align: justify"> <td style="width: 24px"></td><td style="width: 24px; text-align: left">●</td><td style="text-align: justify">On January 1, 2024, the Company executed an exchange agreement to substitute a promissory note originally valued at $125,000 with a new promissory note valued at $<span id="xdx_90F_eus-gaap--OtherNotesPayable_iI_pp0p0_c20240101__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_z9uhVc2ucDBl" title="Other notes payable">175,000. The additional principal of $<span id="xdx_909_eus-gaap--OtherSignificantNoncashTransactionValueOfConsiderationReceived1_pp0p0_c20240101__20240101__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zPuLSo8EFYh" title="Principal">50,000 was provided as non-cash consideration for extending the maturity date of the original note.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt">●</td> <td style="text-align: justify; font-size: 10pt">On January 16, 2024, a new convertible promissory note was issued with a principal amount of $30,000.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt">●</td> <td style="text-align: justify; font-size: 10pt">On January 31, 2024, the company issued 833 shares of its common stock as payment for services rendered.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt">●</td> <td style="text-align: justify; font-size: 10pt">On February 23, 2024, the company issued 833 shares of its common stock as payment for services rendered.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt">●</td> <td style="text-align: justify; font-size: 10pt">On February 29, 2024, a new convertible promissory note was issued with a principal amount of $25,000.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt">●</td> <td style="text-align: justify; font-size: 10pt">On February 29, 2024, the Company executed an exchange agreement to substitute a promissory note originally valued at $175,000 with a new promissory note valued at $<span id="xdx_903_eus-gaap--OtherNotesPayable_iI_pp0p0_c20240229__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_zz2HKgozPwn3" title="Other Notes Payable">225,000. The additional principal of $<span id="xdx_902_eus-gaap--OtherSignificantNoncashTransactionValueOfConsiderationReceived1_pp0p0_c20240229__20240229__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zhTQi8SHNk86" title="Principal amount">50,000 was provided as non-cash consideration for extending the maturity date of the original note.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt">●</td> <td style="text-align: justify; font-size: 10pt">On March 21, 2024, a new convertible promissory note was issued for a value of $<span id="xdx_905_eus-gaap--ConvertibleNotesPayable_iI_pp2p0_c20240321__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember_zZuYGiGtUSBh" title="Convertible promissory note">254,713.44, including $<span id="xdx_904_eus-gaap--OtherSignificantNoncashTransactionValueOfConsiderationReceived1_pp0p0_c20240321__20240321__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zUIUBzMwXhE" title="Principal">50,000 in additional capital, cancellation of a $50,000 promissory note dated July 27, 2022, cancellation of a $25,000 promissory note dated November 8, 2022, cancellation of accrued salary amounting to $<span id="xdx_901_eus-gaap--ConvertibleNotesPayable_iI_pp2p0_c20240229__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z7JM2vzDpZ7i" title="Accrued salary">96,653.84 as of February 29, 2024 and cancellation of $<span id="xdx_903_ecustom--UnreimbursedAdvances_iI_pp0p0_c20240321__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zOkjnlSGV5o1" title="Due in un-reimbursed advances">30,350 due in un-reimbursed advances.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="font-size: 10pt"> </td> <td style="text-align: justify; font-size: 10pt"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="font-size: 10pt">●</td> <td style="text-align: justify; font-size: 10pt">On March 22, 2024, a new convertible promissory note was issued for a value of $<span id="xdx_90B_eus-gaap--ConvertibleNotesPayable_iI_pp2p0_c20240322__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteMember_zleMXahSpwg3" title="Convertible promissory note">138,073.94, involving the cancellation of a $25,000 promissory note dated February 28, 2022 and a $100,000 promissory note dated September 12, 2022.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt">●</td> <td style="text-align: justify; font-size: 10pt">On March 22, 2024, a new convertible promissory note was issued for a value of $<span id="xdx_90B_eus-gaap--ConvertibleNotesPayable_iI_pp2p0_c20240322__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteOneMember_zTwG6M2PEXO4" title="Convertible promissory note">55,321.92, including the cancellation of a $50,000 promissory note dated September 14, 2022, which had a balance of $55,321.92.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt">●</td> <td style="text-align: justify; font-size: 10pt">On March 22, 2024, a new convertible promissory note was issued for a value of $<span id="xdx_909_eus-gaap--ConvertibleNotesPayable_iI_pp2p0_c20240322__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--ThreePromissoryNotesMember_z0aTJpDnEgG7" title="Convertible promissory note">102,996.71, involving the cancellation of three promissory notes: a $40,000 note dated December 19, 2014, a $30,000 note dated March 29, 2016 and a $30,000 note dated September 23, 2016, with a combined current balance of $102,996.71.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt">●</td> <td style="text-align: justify; font-size: 10pt">On March 22, 2024, a new convertible promissory note was issued for a value of $25,404.88, involving the cancellation of accrued expenses amounting to $<span id="xdx_907_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent_iI_pp2p0_c20240229__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zLl6BIKxiW5d" title="Accounts payable and accrued liabilities">25,404.88.</td></tr> </table><div></div> <div></div><div></div><div></div> Note 10 – Events (Unaudited) Subsequent to the Date of the Independent Auditor’s Report <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> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td colspan="2" style="text-align: justify">On April 1, 2024, the Company executed several agreements to amend its outstanding promissory notes and convertible notes with multiple investors. The amendments included the following:</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"> </td> <td style="text-align: center; width: 0.5in"> </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> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="text-align: center">○</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Convertible Notes: the Company entered into agreements with five investors holding convertible notes totaling $1,750,000 in principal and $125,646 in accrued interest, extending the maturity dates to the earlier of September 30, 2024, or the closing of an uplisting transaction. An agreement with one investor holding a $50,000 convertible note with $3,583 in accrued interest extended the maturity date to the earlier of March 31, 2025, or the closing of an uplisting transaction.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="text-align: center"> </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> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="text-align: center">○</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Promissory Note: the Company amended a $<span id="xdx_90A_eus-gaap--ConvertibleNotesPayable_iI_c20240401__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesMember_zdRu5NDdIfL4" title="Accrued interest">25,000 promissory note with $<span id="xdx_906_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20240401__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesMember_zCOQ5dKiYdC4" title="Accrued interest">2,971 in accrued interest, extending the maturity date to the earlier of March 31, 2025, or the uplisting transaction closing.</td></tr> </table> In consideration for these amendments, the principal amounts due under each note were increased by 30%, and the interest rates were adjusted to 10% effective March 29, 2024. Additionally, the Company issued a total of 237,250 shares of common stock to the investors on a pro-rata basis. <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="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 May 16, 2024, the Company issued a promissory note to a related party in the principal amount of $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_pp2d_c20240516__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z9TdckDmnsTl" title="Face amount">99,181.74.</td></tr> </table>

125000

175000

50000

30000

833

25000

175000

225000

50000

254713.44

50000

25000

96653.84

30350

138073.94

25000

100000

55321.92

50000

55321.92

102996.71

40000

30000

102996.71

25404.88

1750000

125646

50000

3583

2025-03-31

25000

2971

2025-03-31

0.10

237250

99181.74