Stockholders’ Equity (Tables)

12 Months Ended

Dec. 31, 2023

Stockholders’ Equity (Tables) [Line Items]

Schedule of Restricted Stock Activity

A summary of restricted stock activity during the period January 1, 2022 to December 31, 2023 is as follows:

	Total restricted shares*		Weighted average fair market value per share*		Total unvested restricted shares*			Weighted average fair market value per share*			Total vested restricted shares*		Weighted average fair market value per share*
Outstanding January 1, 2022		716,500	$	1.47		341,583		$	1.47			374,917	$	1.47
Granted and issued		66,667		1.65		-			-			66,667		1.65
Forfeited/Cancelled		-		-		-			-			-		-
Vested		-		-		(170,791	)		(1.47	)		170,791		1.47
Outstanding December 31, 2022		783,167	$	1.50		170,792		$	1.47			612,375	$	1.50
Granted and issued		-		-		-			-			-		-
Forfeited/Cancelled		-		-		-			-			-		-
Vested		-		-		(170,792	)		(1.47	)		170,792		1.47
Outstanding December 31, 2023		783,167	$	1.50		-		$	-			783,167	$	1.50

* After giving effect to a 1 for 30 reverse stock split on August 30, 2023.

Schedule of Restricted Stock Granted Issued and Exercisable

The restricted stock granted, issued and exercisable at December 31, 2023 is as follows:

		Restricted Stock Granted and Vested
Grant date Price		Number Granted*		Weighted Average Fair Value per Share*
$	1.47		683,167	$	1.47
$	1.50		33,333		1.50
$	1.65		66,667		1.65
			783,167	$	1.50

* After giving effect to a 1 for 30 reverse stock split on August 30, 2023.

Schedule of Fair Value of the Warrants Granted and Issued

The fair value of the warrants granted and issued, as described above, were determined by using a Black Scholes valuation model using the following assumptions:

	Year ended December 31, 2023
Exercise price	$	0.345 to 0.45
Risk free interest rate		3.77 to 4.86	%
Expected life		5 years
Expected volatility of underlying stock		187.40 to 192.80	%
Expected dividend rate		0	%

Options [Member]

Stockholders’ Equity (Tables) [Line Items]

Schedule of Warrant Activity

A summary of option activity during the period January 1, 2022 to December 31, 2023 is as follows:

	Shares Underlying options*			Exercise price per share*		Weighted average exercise price*
Outstanding January 1, 2022		1,017,223		$	4.50 to 12.00	$	4.50
Granted		526,668			1.20 – 4.50		4.20
Forfeited/Cancelled		-			-		-
Exercised		-			-		-
Outstanding December 31, 2022		1,543,891		$	1.20 to 12.00	$	4.47
Granted		-			-		-
Forfeited/Cancelled		(23,889	)	$	1.20 to 12.00		5.41
Exercised		-			-		-
Outstanding December 31, 2023		1,520,002		$	1.20 to 12.00	$	4.46

* After giving effect to a 1 for 30 reverse stock split on August 30, 2023.

Schedule of Warrants Outstanding and Exercisable

The options outstanding and exercisable at December 31, 2023 are as follows:

		Options Outstanding*						Options Exercisable*
Exercise  Price*		Number Outstanding*		Weighted Average Remaining Contractual life in years		Weighted Average Exercise Price*		Number Exercisable*		Weighted Average Exercise Price*		Weighted Average Remaining Contractual life in years
$	1.20		20,001		5.86				20,001				5.86
$	4.50		1,500,001		7.94				1,388,890				7.96
			1,520,002		7.91	$	4.46		1,408,891	$	4.45		7.93

Warrant [Member]

Stockholders’ Equity (Tables) [Line Items]

Schedule of Warrant Activity

A summary of warrant activity during the period January 1, 2022 to December 31, 2023 is as follows:

	Shares Underlying Warrants*			Exercise price per share*		Weighted average exercise price*
Outstanding January 1, 2022		1,243,477		$	1.50 – 5.625	$	3.60
Granted		1,700,000			0.345 – 1.035		0.5478
Increase in warrants due to debt amendment full rachet trigger		2,408,696			0.345		0.345
Cancelled on debt amendment		(165,797	)		4.50		4.50
Exercised		-			-		-
Outstanding December 31, 2022		5,186,376		$	0.345 – 5.625	$	0.9000
Granted		6,289,051			0.345 – 1.50		0.3556
Forfeited		(33,334	)		1.50		1.5000
Cancelled on disposal of investment in Frictionless and Beyond Fintech		(1,000,000	)		0.345		0.3450
Exercised		-			-		-
Outstanding December 31, 2023		10,442,093		$	0.345 – 5.625	$	0.6265

* After giving effect to a 1 for 30 reverse stock split on August 30, 2023.

Schedule of Warrants Outstanding and Exercisable

The warrants outstanding and exercisable at December 31, 2023 are as follows:

		Warrants Outstanding*						Warrants Exercisable*
Exercise Price*		Number Outstanding*		Weighted Average Remaining Contractual life in years		Weighted Average Exercise Price*		Number Exercisable*		Weighted Average Exercise Price*		Weighted Average Remaining Contractual life in years
$	0.345		9,055,642		4.16				9,055,642				4.16
$	0.450		266,668		4.48				266,668				4.48
$	1.035		500,000		1.52				437,500				1.52
$	1.500		33,334		4.62				33,334				4.62
$	4.50		505,560		2.21				505,560				2.21
$	5.625		80,889		2.21				80,889				2.21
			10,442,093		3.94	$	0.6265		10,379,593	$	0.6240		3.95

* After giving effect to a 1 for 30 reverse stock split on August 30, 2023.