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Note 1. Company Overview Blue Star Foods Corp., a Delaware corporation (“we”, “our”, the “Company”), is an international sustainable marine protein company based in Miami, Florida that imports, packages and sells refrigerated pasteurized crab meat, and other premium seafood products. The Company’s main operating business, John Keeler & Co., Inc. (“Keeler & Co.”) was incorporated in the State of Florida in May 1995. The Company’s current source of revenue is importing blue and red swimming crab meat primarily from Indonesia, Philippines and China and distributing it in the United States and Canada under several brand names such as Blue Star, Oceanica, Pacifika, Crab & Go, First Choice, Good Stuff and Coastal Pride Fresh, and steelhead salmon and rainbow trout fingerlings produced under the brand name Little Cedar Farms for distribution in Canada. On November 26, 2019, Keeler & Co., a wholly-owned direct subsidiary of the Company, entered into an Agreement and Plan of Merger and Reorganization (the “Coastal Merger Agreement”) with Coastal Pride Company, Inc., a South Carolina corporation, Coastal Pride Seafood, LLC, a Florida limited liability company and newly-formed, wholly-owned subsidiary of the Purchaser (the “Acquisition Subsidiary” and, upon the effective date of the Merger, the “Surviving Company” or “Coastal Pride”), and The Walter F. Lubkin, Jr. Irrevocable Trust dated 1/8/03 (the “Trust”), Walter F. Lubkin III (“Lubkin III”), Tracy Lubkin Greco (“Greco”) and John C. Lubkin (“Lubkin”), constituting all of the shareholders of Coastal Pride Company, Inc. immediately prior to the Coastal Merger (collectively, the “Sellers”). Pursuant to the terms of the Coastal Merger Agreement, Coastal Pride Company, Inc. merged with and into the Acquisition Subsidiary, with the Acquisition Subsidiary being the surviving company (the “Coastal Pride Merger”). Coastal Pride is a seafood company, based in Beaufort, South Carolina, that imports pasteurized and fresh crabmeat sourced primarily from Mexico and Latin America and sells premium branded label crabmeat throughout North America. On April 27, 2021, the Company entered into a stock purchase agreement (the “Purchase Agreement”) with TOBC, and Steve Atkinson and Janet Atkinson (the “Sellers”), the owners of all of the capital stock of TOBC (the “TOBC Shares”), pursuant to which the Company acquired all of the TOBC Shares from the Sellers for an aggregate purchase price of CAD$<span id="xdx_903_eus-gaap--PaymentsToAcquireBusinessesNetOfCashAcquired_pp0p0_uCAD_c20210426__20210427__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember_zego7lR2KcVh" title="Payments to acquire businesses net of cash acquired">4,000,000 consisting of: (i) an aggregate of CAD$<span id="xdx_90B_eus-gaap--PaymentsToAcquireBusinessesNetOfCashAcquired_pp0p0_uCAD_c20210426__20210427__us-gaap--TypeOfArrangementAxis__custom--TasteofBCAquafarmsIncMember_zvtkSqJLIqV9" title="Payments to acquire businesses net of cash acquired">1,000,000 in cash (with each Seller receiving a pro rata amount based upon the total number of TOBC Shares held by such Seller); (ii) promissory notes in the aggregate principal amount of CAD$200,000 (the “Notes”) with the principal amount of each Seller’s Note based on such Seller’s pro rata portion of the TOBC Shares); and (iii) 987,741 shares of the Company’s common stock (representing CAD$2,800,000 of shares based on USD$2.30 per share) with each Seller receiving a pro rata portion of such shares based upon the total number of TOBC Shares held by such Seller. On June 24, 2021, the Purchase Agreement was amended (the “Amendment”), to increase the Purchase Price to an aggregate of CAD$<span id="xdx_90F_eus-gaap--PaymentsToAcquireBusinessesNetOfCashAcquired_pp0p0_uCAD_c20210622__20210624__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember_zQ4izf21rbgl" title="Payments to acquire businesses net of cash acquired">5,000,000 and the acquisition closed. As a result of the acquisition, TOBC became a wholly owned subsidiary of the Company. Pursuant to the Amendment, on August 3, 2021, an aggregate of 344,957 shares of the Company’s common stock (representing CAD$<span id="xdx_909_eus-gaap--PaymentsToAcquireBusinessesNetOfCashAcquired_pp0p0_uCAD_c20210802__20210803__us-gaap--TypeOfArrangementAxis__custom--TasteofBCAquafarmsIncMember_zzWqnndLfbR7" title="Payments to acquire businesses net of cash acquired">1,000,000 of additional shares calculated at USD$2.30 per share) was put in escrow until the 24-month anniversary of the closing. If within 24 months of the closing TOBC has cumulative revenue of at least CAD$<span id="xdx_909_eus-gaap--CumulativeEarningsDeficit_iI_pp0p0_uCAD_c20210803__srt--RangeAxis__srt--MinimumMember__us-gaap--TypeOfArrangementAxis__custom--TasteofBCAquafarmsIncMember_zMv59ds7ySsd" title="Cumulative revenue">1,300,000, the Sellers will receive all of the escrowed shares. If as of the 24-month anniversary of the closing, TOBC has cumulative revenue of less than CAD$<span id="xdx_901_eus-gaap--CumulativeEarningsDeficit_iI_pp0p0_uCAD_c20210803__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--TasteofBCAquafarmsIncMember_z8AyYTmHqY26" title="Cumulative revenue">1,300,000, the Sellers will receive a prorated number of the escrowed shares based on the actual cumulative revenue of TOBC as of such date. TOBC is a land-based recirculating aquaculture systems salmon farming operation, based in Nanaimo, British Columbia, Canada, which sells its steelhead salmon and rainbow trout fingerlings to distributors in Canada. On February 3, 2022, Coastal Pride entered into an asset purchase agreement with Gault Seafood, LLC, a South Carolina limited liability company (“Gault Seafood”), and Robert J. Gault II, President of Gault Seafood (“Gault”) pursuant to which Coastal Pride acquired all of the Seller’s right, title and interest in and to assets relating to Gault Seafood’s soft-shell crab operations, including intellectual property, equipment, vehicles and other assets used in connection with the soft-shell crab business. Coastal Pride did not assume any liabilities in connection with the acquisition. The purchase price for the assets consisted of a cash payment in the amount of $<span id="xdx_90B_eus-gaap--PaymentsToAcquireBusinessesNetOfCashAcquired_pp0p0_uCAD_c20220201__20220203__us-gaap--BusinessAcquisitionAxis__custom--GaultSeafoodLLCMember__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseMember_zGjm6oIi9AWf" title="Payments to acquire businesses net of cash acquired">359,250 and the issuance of 167,093 shares of common stock of the Company with a fair value of $<span id="xdx_904_eus-gaap--DebtInstrumentFairValue_iI_pp0p0_uCAD_c20220203__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseMember__us-gaap--BusinessAcquisitionAxis__custom--GaultSeafoodLLCMember_zjs2nmunA0p8" title="Common stock fair value">359,250. Such shares are subject to a leak-out agreement pursuant to which Gault Seafood may not sell or otherwise transfer the shares until February 3, 2023.

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If within 24 months of the closing TOBC has cumulative revenue of at least CAD$1,300,000, the Sellers will receive all of the escrowed shares. If as of the 24-month anniversary of the closing, TOBC has cumulative revenue of less than CAD$1,300,000, the Sellers will receive a prorated number of the escrowed shares based on the actual cumulative revenue of TOBC as of such date

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Note 2. Summary of Significant Accounting Policies Basis of Presentation The accompanying financial statements of the Company were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Principles of Consolidation The consolidated financial statements include the accounts of the Company, Keeler & Co, Inc. a wholly owned subsidiary, Coastal Pride Seafood, LLC (“Coastal Pride”), a wholly owned subsidiary of Keeler & Co., Inc. and Taste of BC Aquafarms, Inc. (“TOBC”), a wholly owned subsidiary. All intercompany balances and transactions have been eliminated in consolidation. Goodwill and Other Intangible Assets Goodwill and other intangible assets include the cost of the acquired business in excess of the fair value of the net assets recorded in connection with an acquisition. Other intangible assets include customer relationships, non-compete agreements, and trademarks. The Company reviews its long-lived intangibles and goodwill for impairment annually or whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable. Impairments are recorded as impairment charges in the Company’s Consolidated Statements of Operations and Comprehensive Loss, and a reduction of the asset’s carrying value in the Company’s Consolidated Balance Sheets when they occur. In accordance with its policies, an annual impairment analysis for goodwill was completed for Coastal Pride and TOBC due to the lower forecasted revenues and gross losses recognized for the year ended December 31, 2022 as a result of the effect of the COVID-19 pandemic on the Company’s business, and the Company recognized an impairment loss on goodwill of $1,244,309 related to Coastal Pride and TOBC for the year ended December 31, 2022. No impairment was recognized for the year ended December 31, 2021. Long-lived Assets Management reviews long-lived assets, including finite-lived intangible assets, for indicators of impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Cash flows expected to be generated by the related assets are estimated over the asset’s useful life on an undiscounted basis. If the evaluation indicates that the carrying value of the asset may not be recoverable, the potential impairment is measured using fair value. Fair value estimates are completed using a discounted cash flow analysis. Impairment losses for assets to be disposed of, if any, are based on the estimated proceeds to be received, less costs of disposal. Impairments are recorded as impairment charges in the Company’s Consolidated Statements of Operations and Comprehensive Loss, and a reduction of the asset’s carrying value in the Company’s Consolidated Balance Sheets when they occur. In accordance with its policies, an annual impairment analysis for long-lived assets was completed for Coastal Pride and TOBC due to the lower forecasted revenues and gross losses recognized for the year ended December 31, 2022 as a result of the effect of the COVID-19 pandemic on the Company’s business, and the Company recognized an impairment on customer relationships, trademarks and non-compete agreements of $<span id="xdx_90A_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_z64ox6VNHxUh" title="Impairment charges">1,595,677, $<span id="xdx_904_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zVGzFPPGodC6" title="Impairment charges">1,006,185 and $<span id="xdx_905_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompeteAgreementMember_z8zMno3Hj6i6" title="Impairment charges">78,116, respectively, and an impairment on fixed assets of $1,873,619 for the year ended December 31, 2022. An impairment loss on customer relationships intangible asset of $<span id="xdx_904_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zlmDglJ9hS65" title="Impairment charges">374,300 was recognized for the year ended December 31, 2021. Cash and Cash Equivalents The Company maintains cash balances with financial institutions in excess of Federal Deposit Insurance Company (“FDIC”) insured limits. The Company has not experienced any losses on such accounts and believes it does not have a significant exposure. The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. As of December 31, 2022 and 2021, the Company had no cash equivalents. The Company considers any cash balance in the lender designated cash collateral account as restricted cash. All cash proceeds must be deposited into the cash collateral account, and will be cleared and applied to the line of credit. The Company has no access to this account, and the purpose of the funds is restricted to repayment of the line of credit. Accounts Receivable Accounts receivable consist of unsecured obligations due from customers under normal trade terms, usually net 30 days. The Company grants credit to its customers based on the Company’s evaluation of a particular customer’s credit worthiness. Allowances for doubtful accounts are maintained for potential credit losses based on the age of the accounts receivable and the results of the Company’s periodic credit evaluations of its customers’ financial condition. Receivables are written off as uncollectible and deducted from the allowance for doubtful accounts after collection efforts have been deemed to be unsuccessful. Subsequent recoveries are netted against the provision for doubtful accounts expense. The Company generally does not charge interest on receivables. Receivables are net of estimated allowances for doubtful accounts and sales return, allowances and discounts. They are stated at estimated net realizable value. As of December 31, 2022, and 2021, the Company recorded sales return, allowances, discounts and refund liability of approximately $94,000 and $66,000, respectively. There was no allowance for bad debt recorded during the years ended December 31, 2022 and 2021. Inventories Substantially all of the Company’s inventory consists of packaged crab meat located at a public cold storage facility and merchandise in transit from suppliers. The Company also has eggs and fish in process inventory from TOBC. The cost of inventory is primarily determined using the specific identification method for crab meat. Fish in process inventory is measured based on the estimated biomass of fish on hand. The Company has established a standard procedure to estimate the biomass of fish on hand using counting and sampling techniques. Inventory is valued at the lower of cost or net realizable value, cost being determined using the first-in, first-out method for crab meat and using various estimates and assumptions in regard to the calculation of the biomass, including expected yield, market value of the biomass, and estimated costs of completion. Merchandise is purchased cost and freight shipping point and becomes the Company’s asset and liability upon leaving the suppliers’ warehouse. The Company periodically reviews the value of items in inventory and records an allowance to reduce the carrying value of inventory to the lower of cost or net realizable value based on its assessment of market conditions, inventory turnover and current stock levels. Inventory write-downs are charged to cost of goods sold. For the year ended December 31, 2022, the Company recorded an inventory adjustment to reduce the carrying value of inventory to the lower of cost or net realizable value in the amount of $743,218 which was charged to cost of goods sold. The Company’s inventory as of December 31, 2022 and December 31, 2021 consists of: Schedule of Inventory <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221231_zoNbdcZwvcO3" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20211231_zicn5tS9zSXf" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td></tr> <tr id="xdx_404_eus-gaap--InventoryFinishedGoods_iI_maINzvYv_zKYgG1pytPp2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify">Inventory purchased for resale</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 14%; text-align: right">3,052,518</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 14%; text-align: right">863,967</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryWorkInProcess_iI_maINzvYv_zX0rmJSFg3Ab" style="vertical-align: bottom"> <td style="text-align: justify">Feeds and eggs processed</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">156,984</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">72,733</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherInventoryInTransit_iI_maINzvYv_zgvWj3GQJN8f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">In-transit inventory</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,598,650</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,182,741</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--InventoryValuationReserves_iNI_di_msINzvYv_zF5wX6Bbpdy1" style="vertical-align: bottom"> <td style="text-align: justify; padding-bottom: 1.5pt">Inventory allowance</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt; text-align: left"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--InventoryNet_iTI_mtINzvYv_zYWujzOUafca" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Inventory, net</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">4,808,152</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">2,119,441</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Advances to Suppliers and Related Party In the normal course of business, the Company may advance payments to its suppliers, including Bacolod, a related party. These advances are in the form of prepayments for products that will ship within a short window of time. In the event that it becomes necessary for the Company to return products or adjust for quality issues, the Company is issued a credit by the vendor in the normal course of business and these credits are also reflected against future shipments. As of December 31, 2022, and December 31, 2021, the balance due from Bacolod for future shipments was approximately $<span id="xdx_904_eus-gaap--OtherReceivables_iI_pp0p0_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zjGphV0lYRek" title="Due from related party for future shipments"><span id="xdx_90E_eus-gaap--OtherReceivables_iI_pp0p0_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z7RRaKLSeJk5" title="Due from related party for future shipments">1,300,000. No new purchases have been made from Bacolod since November 2020. There was no cost of revenue related to inventories purchased from Bacolod recorded for the years ended December 31, 2022 and 2021. Fixed Assets Fixed assets are stated at cost less accumulated depreciation and are being depreciated using the straight-line method over the estimated useful life of the asset as follows: Schedule of Estimated Usefule Life of Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 84%; text-align: left">RAS System</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 13%; text-align: left">10 years</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Furniture and fixtures</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_zpir9mWizZtj" title="Property plant and equipment useful life">7 to <span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_zEXKLU3KKH9k" title="Property plant and equipment useful life">10 years</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computer equipment</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zAfW2Ch3DBpf" title="Property plant and equipment useful life">5 years</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Warehouse and refrigeration equipment</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--WarehouseAndRefrigerationEquipmentMember_zrhxFStFlZuh" title="Property plant and equipment useful life">10 years</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Leasehold improvements</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zG2COjy9I3Qb" title="Property plant and equipment useful life">7 years</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td>Automobile</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--AutomobileMember_zbnLcK8BuTEb" title="Property plant and equipment useful life">5 years</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade show booth</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TradeShowBoothMember_zlIosmmbKOEk" title="Property plant and equipment useful life">7 years</td> <td style="text-align: left"> </td></tr> </table> The RAS system is comprised of tanks, plumbing, pumps, controls, hatchery, tools and other equipment all working together for the TOBC facility. Leasehold improvements are amortized using the straight-line method over the shorter of the expected life of the improvement or the remaining lease term. The Company capitalizes expenditures for major improvements and additions and expenses those items which do not improve or extend the useful life of the fixed assets. The Company reviews fixed assets for recoverability if events or changes in circumstances indicate the assets may be impaired. For the year ended December 31, 2022, an impairment was recorded related to Coastal Pride and TOBC fixed assets of $1,873,619. Other Comprehensive (loss) Income The Company reports its comprehensive (loss) income in accordance with ASC 220, Comprehensive Income, which establishes standards for reporting and presenting comprehensive (loss) income and its components in a full set of financial statements. Other comprehensive (loss) income consists of net income (loss) and cumulative foreign currency translation adjustments. Foreign Currency Translation The Company’s functional and reporting currency is the U.S. Dollars. The assets and liabilities held by TOBC have a functional currency other than the U.S. Dollar. The TOBC results were translated into U.S. Dollars at exchange rates in effect at the end of each reporting period. TOBC’s revenue and expenses were translated into U.S. Dollars at the average rates that prevailed during the period. The rate used in the financial statements for TOBC as presented for December 31, 2022 was 0.80 Canadian Dollars to U.S. Dollars and for December 31, 2021 was 0.79 Canadian Dollars to U.S. Dollars. The resulting net translation gains and losses are reported as foreign currency translation adjustments in stockholders’ equity as a component of comprehensive (loss) income. The Company recorded foreign currency translation adjustment of approximately $60,100 and $54,200 for the years ended December 31, 2022 and December 31, 2021, respectively. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers, as such, we record revenue when our customer obtains control of the promised goods or services in an amount that reflects the consideration which the Company expects to receive in exchange for those goods or services. The Company’s source of revenue is from importing blue and red swimming crab meat primarily from Mexico, Indonesia, the Philippines and China and distributing it in the United States and Canada under several brand names such as Blue Star, Oceanica, Pacifika, Crab & Go, First Choice, Good Stuff and Coastal Pride Fresh and steelhead salmon and rainbow trout fingerlings produced by TOBC under the brand name Little Cedar Farms for distribution in Canada. We sell primarily to food service distributors. The Company also sells its products to wholesalers, retail establishments and seafood distributors. To determine revenue recognition for the arrangements that the Company determines are within the scope of Topic 606, the Company performs the following five steps: (1) identify the contract(s) with a customer by receipt of purchase orders and confirmations sent by the Company which includes a required line of credit approval process, (2) identify the performance obligations in the contract which includes shipment of goods to the customer at FOB shipping point or destination, (3) determine the transaction price which initiates with the purchase order received from the customer and confirmation sent by the Company and will include discounts and allowances by customer if any, (4) allocate the transaction price to the performance obligations in the contract which is the shipment of the goods to the customer and transaction price determined in step 3 above and (5) recognize revenue when (or as) the entity satisfies a performance obligation which is when the Company transfers control of the goods to the customers by shipment or delivery of the products. The Company elected an accounting policy to treat shipping and handling activities as fulfillment activities. Consideration payable to a customer is recorded as a reduction of the arrangement’s transaction price, thereby reducing the amount of revenue recognized, unless the payment is for distinct goods or services received from the customer. Deferred Income The Company recognizes deferred income for advance payments received from customers for which sales have not yet occurred. Leases The Company accounts for its leases under ASC 842, Leases, which requires all leases to be reported on the balance sheet as right-of-use assets and lease obligations. The Company elected the practical expedients permitted under the transition guidance that retained the lease classification and initial direct costs for any leases that existed prior to adoption of the standard. The Company categorizes leases with contractual terms longer than twelve months as either operating or finance. Finance leases are generally those leases that would allow the Company to substantially utilize or pay for the entire asset over its estimated life. Assets acquired under finance leases are recorded in property and equipment, net. All other leases are categorized as operating leases. The Company did not have any finance leases as of December 31, 2022. The Company’s leases generally have terms that range from three years for equipment and six to seven years for real property. The Company elected the accounting policy to include both the lease and non-lease components of its agreements as a single component and accounts for them as a lease. Lease liabilities are recognized at the present value of the fixed lease payments using a discount rate based on similarly secured borrowings available to us. Lease assets are recognized based on the initial present value of the fixed lease payments, reduced by landlord incentives, plus any direct costs from executing the leases. Lease assets are tested for impairment in the same manner as long-lived assets used in operations. Leasehold improvements are capitalized at cost and amortized over the lesser of their expected useful life or the lease term. When the Company has the option to extend the lease term, terminate the lease before the contractual expiration date, or purchase the leased asset, and it is reasonably certain that the Company will exercise the option, it considers these options in determining the classification and measurement of the lease. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. The table below presents the lease-related assets and liabilities recorded on the balance sheets. Schedule of Lease-related Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <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">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="font-weight: bold">Assets</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 style="width: 80%; text-align: left">Operating lease assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_c20221231_zuCPVIMxNlZc" style="width: 16%; text-align: right" title="Operating lease assets">197,540</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Liabilities</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>Current</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20221231_zuAKOcfQxFk6" style="text-align: right" title="Operating lease liabilities - Current">57,329</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Noncurrent</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20221231_zDdUfFp3CJm6" style="text-align: right" title="Operating lease liabilities - Noncurrent">139,631</td><td style="text-align: left"> </td></tr> </table> Supplemental cash flow information related to leases were as follows: Schedule of Supplemental Cash Flow Information Related to Leases <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended 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="text-align: left">Cash used in operating activities:</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 style="padding-left: 10pt; width: 80%; text-align: left">Operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeasePayments_pp0p0_c20220101__20221231_z0MbnRDZ89he" style="width: 16%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases">58,723</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">ROU assets recognized in exchange for lease obligations:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Operating leases</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20220101__20221231_zFkJ9y4DbXr2" style="text-align: right" title="ROU assets recognized in exchange for lease obligations: Operating leases">185,135</td><td style="text-align: left"> </td></tr> </table> The table below presents the remaining lease term and discount rates for operating leases. Schedule of Remaining Lease Term and Discount Rates for Operating Leases <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <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">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="font-weight: bold; text-align: left">Weighted-average remaining lease term</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 style="padding-left: 10pt; text-align: left">Operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.70 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Weighted-average discount rate</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 style="padding-left: 10pt; width: 80%; text-align: left">Operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_c20221231_zg86nu3na17d" style="width: 16%; text-align: right" title="Weighted-average discount rate, Operating leases">6.7</td><td style="width: 1%; text-align: left">%</td></tr> </table> Maturities of lease liabilities as of December 31, 2022, were as follows: Schedule of Maturities of Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221231_z5YMCFEbjEGk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating Leases</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPz99v_zaPK4jIxljI7" 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">$</td><td style="width: 16%; text-align: right">70,241</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPz99v_zWaB9mVIUBw9" style="vertical-align: bottom"> <td style="text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,827</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPz99v_z7IPHZpoTtVk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,767</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPz99v_zq997dGwyFak" style="vertical-align: bottom"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,767</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_maLOLLPz99v_zAEFrIf6LTi8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">2027</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,942</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPz99v_z77dfcsAVHtb" style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Total lease payments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">227,544</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zu8fCLsRXaY5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: amount of lease payments representing 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">(30,584</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiability_iI_pp0p0_zHhPQH98mQic" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 2.5pt">Present value of future minimum lease payments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">196,960</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_pp0p0_di_zaPiBZkqIU32" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Less: current obligations under leases</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(57,329</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zAVMVWJ3rQ5d" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 2.5pt">Non-current obligations</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">139,631</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Advertising The Company expenses the costs of advertising as incurred. Advertising expenses which are included in Other Operating Expenses were approximately $5,400 and $5,700, for the years ended December 31, 2022 and 2021, respectively. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Customer Concentration The Company had nine customers which accounted for approximately <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TenCustomerMember_zhkRJLVLbsia">59% of revenue during the year ended December 31, 2022. One customer accounted for <span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_zZcD7LzzHMI">36% of revenue during the year ended December 31, 2022. The Company had ten customers which accounted for approximately <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20210101__20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeCustomerMember_zM24W4PKz6mg">52% of revenue during the year ended December 31, 2021. One customer accounted for <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20210101__20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_zuB7CsM4xQP8">24% of revenue during the year ended December 31, 2021. Outstanding receivables from these customers accounted for approximately <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20210101__20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TenCustomerMember_zLEYBbjFdxk4">59% of the total accounts receivable as of December 31, 2021. The loss of any major customer could have a material adverse impact on the Company’s results of operations, cash flows and financial position. Supplier Concentration The Company had five major suppliers located in the United States, Indonesia, Vietnam and China and which accounted for approximately <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__custom--IndonesiaVietnamAndChinaMember__srt--MajorCustomersAxis__custom--FiveSuppliersMember_z8xtzD3sjku4">76% of the Company’s total purchases during the year ended December 31, 2022. The Company’s largest supplier is located in Indonesia and accounted for <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--MajorCustomersAxis__custom--FiveSuppliersMember_zc57zDfBqZc4">29% of the Company’s total purchases in the year ended December 31, 2022. The Company had four suppliers which accounted for approximately <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20210101__20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--FiveSuppliersMember_zAU9jL5my3Xl">70% of the Company’s total purchases during the year ended December 31, 2021. These four suppliers are located in the United States, Indonesia, Mexico and China, which accounted for approximately <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20210101__20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--MajorCustomersAxis__custom--FourSuppliersMember_z1Ia1FOo5fFl">80% of the Company’s total purchases during the year. During 2021, the Company purchased inventory from one non-affiliated Mexican supplier that made up the balance of <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20210101__20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--MajorCustomersAxis__custom--NonaffiliatedMexicanSupplierMember_zssSpdxilm5d">42% of the supply concentration. The loss of any major supplier could have a material adverse impact on the Company’s results of operations, cash flows and financial position. Fair Value Measurements and Financial Instruments Fair value is defined as the amount that would be received for selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date and is measured using inputs in one of the following three categories: Level 1 measurements are based on unadjusted quoted prices in active markets for identical assets or liabilities that we have the ability to access. Valuation of these items does not entail a significant amount of judgment. Level 2 measurements are based on quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active or market data other than quoted prices that are observable for the assets or liabilities. Level 3 measurements are based on unobservable data that are supported by little or no market activity and are significant to the fair value of the assets or liabilities. The Company’s financial instruments include cash, accounts receivable, accounts payable, accrued expenses, and debt obligations. The Company believes the carrying values of cash, accounts receivable, accounts payable and accrued expenses approximate their fair values because they are short term in nature or payable on demand. The carrying value of long-term debt approximates fair value since the related rates of interest approximate current market rates. The Company does not have any assets or liabilities that are required to be measured at fair value on a recurring basis as of December 31, 2022 and 2021. Earnings or Loss per Share The Company accounts for earnings per share pursuant to ASC 260, Earnings per Share, which requires disclosure on the financial statements of “basic” and “diluted” earnings (loss) per share. Basic earnings (loss) per share are computed by dividing net income (loss) by the weighted average number of common shares outstanding for the year. Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding plus common stock equivalents (if dilutive) related to stock options and warrants for each year. As further described in Note 9 - Series A Convertible Preferred Stock, as of December 31, 2021, 1,413 shares of preferred stock were converted into <span id="xdx_90A_eus-gaap--ConversionOfStockSharesConverted1_c20210101__20211231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_z8PcnkdwTjX2" title="Converted into common shares">706,500 shares of common stock. As further described in Notes 10 and 11 – Options and Warrants, as of December 31, 2022 and 2021, 4,121,633 and 3,431,250 options may be exercised, respectively, and <span id="xdx_907_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zu5ok5i6cDIl" title="Warrant exercise">2,413,500 and <span id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zmOB5lMNxMv9" title="Warrant exercise">1,538,500 warrants are exercisable, respectively. As there was a net loss for the years ended December 31, 2022 and December 31, 2021, basic and diluted losses per share each year are the same. Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718, “Compensation-Stock Compensation”. ASC 718 requires companies to measure the cost of services received in exchange for an award of equity instruments, including stock options, based on the grant-date fair value of the award and to recognize it as compensation expense over the period the individual is required to provide service in exchange for the award, usually the vesting period. The Company accounts for forfeitures as they occur. Related Parties The Company accounts for related party transactions in accordance with ASC 850 (“Related Party Disclosures”). A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party. As of December 31, 2022, and 2021, there was approximately $67,000 and $143,300 in interest paid to related parties notes payable. See Note 7 Debt for further information. Income Taxes The Company accounts for income taxes utilizing the liability method, where deferred tax assets and liabilities are determined based on the expected future tax consequences of temporary differences between the carrying amounts of assets and liabilities for financial and income tax reporting purposes, using enacted statutory tax rates in effect for the year in which the differences are expected to reverse. The effects of future changes in tax laws or rates are not included in the measurement. Income tax expense is the total of the current year income tax due and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are the expected future tax amounts for the temporary differences between carrying amounts and tax bases of assets and liabilities, computed using enacted tax rates. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company’s policy is to recognize interest and penalties on uncertain tax positions in “Income tax expense” in the Consolidated Statements of Operations. There were no amounts related to interest and penalties recognized for the years ended December 31, 2022 or 2021. Recent Accounting Pronouncements 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). In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). The ASU simplifies the accounting for certain financial instruments with characteristics of liabilities and equity. The FASB reduced the number of accounting models for convertible debt and convertible preferred stock instruments and made certain disclosure amendments to improve the information provided to users. In addition, the FASB amended the derivative guidance for the “own stock” scope exception and certain aspects of the EPS guidance. The guidance is effective for smaller reporting companies for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Company adopted the ASU effective January 1, 2022 and applied the provisions of the ASU to the convertible note issued during the year ended December 31, 2022. ASU 2016-13 Financial Instruments – Credit Losses (Topic 326) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which requires entities to use a forward-looking, expected loss model to estimate credit losses. It also requires entities to consider additional disclosures related to credit quality of trade and other receivables, including information related to management’s estimate of credit allowances. ASU 2016-13 was further amended in November 2018 by ASU 2018-19, Codification Improvements to Topic 236, Financial Instrument-Credit Losses. For public business entities that are Securities and Exchange Commission filers excluding smaller reporting companies, the amendments are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. For all other public business entities, the amendments are effective for fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. On October 16, 2019, FASB voted to delay implementation of ASU No. 2016-13, “Financial Instruments-Credit Losses (Topic 326) - Measurement of Credit Losses on Financial Instruments.” For all other entities, the amendments are now effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. On November 15, 2019, FASB issued an Accounting Standard Update No. 2019-10 to amend the implementation date to fiscal year beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. As this ASU became effective on January 1, 2023, the Company continues to evaluate the impact of these amendments to the Company’s financial position and results of operations and currently expects no material impact of the adoption of the amendments on the Company’s consolidated financial statements.

Basis of Presentation The accompanying financial statements of the Company were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Principles of Consolidation The consolidated financial statements include the accounts of the Company, Keeler & Co, Inc. a wholly owned subsidiary, Coastal Pride Seafood, LLC (“Coastal Pride”), a wholly owned subsidiary of Keeler & Co., Inc. and Taste of BC Aquafarms, Inc. (“TOBC”), a wholly owned subsidiary. All intercompany balances and transactions have been eliminated in consolidation.

Goodwill and Other Intangible Assets Goodwill and other intangible assets include the cost of the acquired business in excess of the fair value of the net assets recorded in connection with an acquisition. Other intangible assets include customer relationships, non-compete agreements, and trademarks. The Company reviews its long-lived intangibles and goodwill for impairment annually or whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable. Impairments are recorded as impairment charges in the Company’s Consolidated Statements of Operations and Comprehensive Loss, and a reduction of the asset’s carrying value in the Company’s Consolidated Balance Sheets when they occur. In accordance with its policies, an annual impairment analysis for goodwill was completed for Coastal Pride and TOBC due to the lower forecasted revenues and gross losses recognized for the year ended December 31, 2022 as a result of the effect of the COVID-19 pandemic on the Company’s business, and the Company recognized an impairment loss on goodwill of $1,244,309 related to Coastal Pride and TOBC for the year ended December 31, 2022. No impairment was recognized for the year ended December 31, 2021.

1244309

Long-lived Assets Management reviews long-lived assets, including finite-lived intangible assets, for indicators of impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Cash flows expected to be generated by the related assets are estimated over the asset’s useful life on an undiscounted basis. If the evaluation indicates that the carrying value of the asset may not be recoverable, the potential impairment is measured using fair value. Fair value estimates are completed using a discounted cash flow analysis. Impairment losses for assets to be disposed of, if any, are based on the estimated proceeds to be received, less costs of disposal. Impairments are recorded as impairment charges in the Company’s Consolidated Statements of Operations and Comprehensive Loss, and a reduction of the asset’s carrying value in the Company’s Consolidated Balance Sheets when they occur. In accordance with its policies, an annual impairment analysis for long-lived assets was completed for Coastal Pride and TOBC due to the lower forecasted revenues and gross losses recognized for the year ended December 31, 2022 as a result of the effect of the COVID-19 pandemic on the Company’s business, and the Company recognized an impairment on customer relationships, trademarks and non-compete agreements of $<span id="xdx_90A_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_z64ox6VNHxUh" title="Impairment charges">1,595,677, $<span id="xdx_904_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zVGzFPPGodC6" title="Impairment charges">1,006,185 and $<span id="xdx_905_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompeteAgreementMember_z8zMno3Hj6i6" title="Impairment charges">78,116, respectively, and an impairment on fixed assets of $1,873,619 for the year ended December 31, 2022. An impairment loss on customer relationships intangible asset of $<span id="xdx_904_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zlmDglJ9hS65" title="Impairment charges">374,300 was recognized for the year ended December 31, 2021.

1595677

1006185

78116

1873619

374300

Cash and Cash Equivalents The Company maintains cash balances with financial institutions in excess of Federal Deposit Insurance Company (“FDIC”) insured limits. The Company has not experienced any losses on such accounts and believes it does not have a significant exposure. The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. As of December 31, 2022 and 2021, the Company had no cash equivalents. The Company considers any cash balance in the lender designated cash collateral account as restricted cash. All cash proceeds must be deposited into the cash collateral account, and will be cleared and applied to the line of credit. The Company has no access to this account, and the purpose of the funds is restricted to repayment of the line of credit.

Accounts Receivable Accounts receivable consist of unsecured obligations due from customers under normal trade terms, usually net 30 days. The Company grants credit to its customers based on the Company’s evaluation of a particular customer’s credit worthiness. Allowances for doubtful accounts are maintained for potential credit losses based on the age of the accounts receivable and the results of the Company’s periodic credit evaluations of its customers’ financial condition. Receivables are written off as uncollectible and deducted from the allowance for doubtful accounts after collection efforts have been deemed to be unsuccessful. Subsequent recoveries are netted against the provision for doubtful accounts expense. The Company generally does not charge interest on receivables. Receivables are net of estimated allowances for doubtful accounts and sales return, allowances and discounts. They are stated at estimated net realizable value. As of December 31, 2022, and 2021, the Company recorded sales return, allowances, discounts and refund liability of approximately $94,000 and $66,000, respectively. There was no allowance for bad debt recorded during the years ended December 31, 2022 and 2021.

94000 66000

Inventories Substantially all of the Company’s inventory consists of packaged crab meat located at a public cold storage facility and merchandise in transit from suppliers. The Company also has eggs and fish in process inventory from TOBC. The cost of inventory is primarily determined using the specific identification method for crab meat. Fish in process inventory is measured based on the estimated biomass of fish on hand. The Company has established a standard procedure to estimate the biomass of fish on hand using counting and sampling techniques. Inventory is valued at the lower of cost or net realizable value, cost being determined using the first-in, first-out method for crab meat and using various estimates and assumptions in regard to the calculation of the biomass, including expected yield, market value of the biomass, and estimated costs of completion. Merchandise is purchased cost and freight shipping point and becomes the Company’s asset and liability upon leaving the suppliers’ warehouse. The Company periodically reviews the value of items in inventory and records an allowance to reduce the carrying value of inventory to the lower of cost or net realizable value based on its assessment of market conditions, inventory turnover and current stock levels. Inventory write-downs are charged to cost of goods sold. For the year ended December 31, 2022, the Company recorded an inventory adjustment to reduce the carrying value of inventory to the lower of cost or net realizable value in the amount of $743,218 which was charged to cost of goods sold. The Company’s inventory as of December 31, 2022 and December 31, 2021 consists of: Schedule of Inventory <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221231_zoNbdcZwvcO3" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20211231_zicn5tS9zSXf" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td></tr> <tr id="xdx_404_eus-gaap--InventoryFinishedGoods_iI_maINzvYv_zKYgG1pytPp2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify">Inventory purchased for resale</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 14%; text-align: right">3,052,518</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 14%; text-align: right">863,967</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryWorkInProcess_iI_maINzvYv_zX0rmJSFg3Ab" style="vertical-align: bottom"> <td style="text-align: justify">Feeds and eggs processed</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">156,984</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">72,733</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherInventoryInTransit_iI_maINzvYv_zgvWj3GQJN8f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">In-transit inventory</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,598,650</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,182,741</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--InventoryValuationReserves_iNI_di_msINzvYv_zF5wX6Bbpdy1" style="vertical-align: bottom"> <td style="text-align: justify; padding-bottom: 1.5pt">Inventory allowance</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt; text-align: left"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--InventoryNet_iTI_mtINzvYv_zYWujzOUafca" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Inventory, net</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">4,808,152</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">2,119,441</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

743218

The Company’s inventory as of December 31, 2022 and December 31, 2021 consists of: Schedule of Inventory <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221231_zoNbdcZwvcO3" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20211231_zicn5tS9zSXf" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td></tr> <tr id="xdx_404_eus-gaap--InventoryFinishedGoods_iI_maINzvYv_zKYgG1pytPp2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify">Inventory purchased for resale</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 14%; text-align: right">3,052,518</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 14%; text-align: right">863,967</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryWorkInProcess_iI_maINzvYv_zX0rmJSFg3Ab" style="vertical-align: bottom"> <td style="text-align: justify">Feeds and eggs processed</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">156,984</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">72,733</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherInventoryInTransit_iI_maINzvYv_zgvWj3GQJN8f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">In-transit inventory</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,598,650</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,182,741</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--InventoryValuationReserves_iNI_di_msINzvYv_zF5wX6Bbpdy1" style="vertical-align: bottom"> <td style="text-align: justify; padding-bottom: 1.5pt">Inventory 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">-</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_40A_eus-gaap--InventoryNet_iTI_mtINzvYv_zYWujzOUafca" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Inventory, net</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">4,808,152</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">2,119,441</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

3052518

863967

156984

72733

1598650

1182741

4808152

2119441

Advances to Suppliers and Related Party In the normal course of business, the Company may advance payments to its suppliers, including Bacolod, a related party. These advances are in the form of prepayments for products that will ship within a short window of time. In the event that it becomes necessary for the Company to return products or adjust for quality issues, the Company is issued a credit by the vendor in the normal course of business and these credits are also reflected against future shipments. As of December 31, 2022, and December 31, 2021, the balance due from Bacolod for future shipments was approximately $<span id="xdx_904_eus-gaap--OtherReceivables_iI_pp0p0_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zjGphV0lYRek" title="Due from related party for future shipments"><span id="xdx_90E_eus-gaap--OtherReceivables_iI_pp0p0_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z7RRaKLSeJk5" title="Due from related party for future shipments">1,300,000. No new purchases have been made from Bacolod since November 2020. There was no cost of revenue related to inventories purchased from Bacolod recorded for the years ended December 31, 2022 and 2021.

1300000

Fixed Assets Fixed assets are stated at cost less accumulated depreciation and are being depreciated using the straight-line method over the estimated useful life of the asset as follows: Schedule of Estimated Usefule Life of Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 84%; text-align: left">RAS System</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 13%; text-align: left">10 years</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Furniture and fixtures</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_zpir9mWizZtj" title="Property plant and equipment useful life">7 to <span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_zEXKLU3KKH9k" title="Property plant and equipment useful life">10 years</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computer equipment</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zAfW2Ch3DBpf" title="Property plant and equipment useful life">5 years</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Warehouse and refrigeration equipment</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--WarehouseAndRefrigerationEquipmentMember_zrhxFStFlZuh" title="Property plant and equipment useful life">10 years</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Leasehold improvements</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zG2COjy9I3Qb" title="Property plant and equipment useful life">7 years</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td>Automobile</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--AutomobileMember_zbnLcK8BuTEb" title="Property plant and equipment useful life">5 years</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade show booth</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TradeShowBoothMember_zlIosmmbKOEk" title="Property plant and equipment useful life">7 years</td> <td style="text-align: left"> </td></tr> </table> The RAS system is comprised of tanks, plumbing, pumps, controls, hatchery, tools and other equipment all working together for the TOBC facility. Leasehold improvements are amortized using the straight-line method over the shorter of the expected life of the improvement or the remaining lease term. The Company capitalizes expenditures for major improvements and additions and expenses those items which do not improve or extend the useful life of the fixed assets. The Company reviews fixed assets for recoverability if events or changes in circumstances indicate the assets may be impaired. For the year ended December 31, 2022, an impairment was recorded related to Coastal Pride and TOBC fixed assets of $1,873,619.

Fixed assets are stated at cost less accumulated depreciation and are being depreciated using the straight-line method over the estimated useful life of the asset as follows: Schedule of Estimated Usefule Life of Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 84%; text-align: left">RAS System</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 13%; text-align: left">10 years</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Furniture and fixtures</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_zpir9mWizZtj" title="Property plant and equipment useful life">7 to <span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_zEXKLU3KKH9k" title="Property plant and equipment useful life">10 years</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computer equipment</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zAfW2Ch3DBpf" title="Property plant and equipment useful life">5 years</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Warehouse and refrigeration equipment</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--WarehouseAndRefrigerationEquipmentMember_zrhxFStFlZuh" title="Property plant and equipment useful life">10 years</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Leasehold improvements</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zG2COjy9I3Qb" title="Property plant and equipment useful life">7 years</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td>Automobile</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--AutomobileMember_zbnLcK8BuTEb" title="Property plant and equipment useful life">5 years</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade show booth</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TradeShowBoothMember_zlIosmmbKOEk" title="Property plant and equipment useful life">7 years</td> <td style="text-align: left"> </td></tr> </table>

P10Y

P7Y

P10Y

P5Y

P10Y

P7Y

P5Y

P7Y

1873619

Other Comprehensive (loss) Income The Company reports its comprehensive (loss) income in accordance with ASC 220, Comprehensive Income, which establishes standards for reporting and presenting comprehensive (loss) income and its components in a full set of financial statements. Other comprehensive (loss) income consists of net income (loss) and cumulative foreign currency translation adjustments.

Foreign Currency Translation The Company’s functional and reporting currency is the U.S. Dollars. The assets and liabilities held by TOBC have a functional currency other than the U.S. Dollar. The TOBC results were translated into U.S. Dollars at exchange rates in effect at the end of each reporting period. TOBC’s revenue and expenses were translated into U.S. Dollars at the average rates that prevailed during the period. The rate used in the financial statements for TOBC as presented for December 31, 2022 was 0.80 Canadian Dollars to U.S. Dollars and for December 31, 2021 was 0.79 Canadian Dollars to U.S. Dollars. The resulting net translation gains and losses are reported as foreign currency translation adjustments in stockholders’ equity as a component of comprehensive (loss) income. The Company recorded foreign currency translation adjustment of approximately $60,100 and $54,200 for the years ended December 31, 2022 and December 31, 2021, respectively.

The rate used in the financial statements for TOBC as presented for December 31, 2022 was 0.80 Canadian Dollars to U.S. Dollars and for December 31, 2021 was 0.79 Canadian Dollars to U.S. Dollars

60100

54200

Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers, as such, we record revenue when our customer obtains control of the promised goods or services in an amount that reflects the consideration which the Company expects to receive in exchange for those goods or services. The Company’s source of revenue is from importing blue and red swimming crab meat primarily from Mexico, Indonesia, the Philippines and China and distributing it in the United States and Canada under several brand names such as Blue Star, Oceanica, Pacifika, Crab & Go, First Choice, Good Stuff and Coastal Pride Fresh and steelhead salmon and rainbow trout fingerlings produced by TOBC under the brand name Little Cedar Farms for distribution in Canada. We sell primarily to food service distributors. The Company also sells its products to wholesalers, retail establishments and seafood distributors. To determine revenue recognition for the arrangements that the Company determines are within the scope of Topic 606, the Company performs the following five steps: (1) identify the contract(s) with a customer by receipt of purchase orders and confirmations sent by the Company which includes a required line of credit approval process, (2) identify the performance obligations in the contract which includes shipment of goods to the customer at FOB shipping point or destination, (3) determine the transaction price which initiates with the purchase order received from the customer and confirmation sent by the Company and will include discounts and allowances by customer if any, (4) allocate the transaction price to the performance obligations in the contract which is the shipment of the goods to the customer and transaction price determined in step 3 above and (5) recognize revenue when (or as) the entity satisfies a performance obligation which is when the Company transfers control of the goods to the customers by shipment or delivery of the products. The Company elected an accounting policy to treat shipping and handling activities as fulfillment activities. Consideration payable to a customer is recorded as a reduction of the arrangement’s transaction price, thereby reducing the amount of revenue recognized, unless the payment is for distinct goods or services received from the customer.

Deferred Income The Company recognizes deferred income for advance payments received from customers for which sales have not yet occurred.

Leases The Company accounts for its leases under ASC 842, Leases, which requires all leases to be reported on the balance sheet as right-of-use assets and lease obligations. The Company elected the practical expedients permitted under the transition guidance that retained the lease classification and initial direct costs for any leases that existed prior to adoption of the standard. The Company categorizes leases with contractual terms longer than twelve months as either operating or finance. Finance leases are generally those leases that would allow the Company to substantially utilize or pay for the entire asset over its estimated life. Assets acquired under finance leases are recorded in property and equipment, net. All other leases are categorized as operating leases. The Company did not have any finance leases as of December 31, 2022. The Company’s leases generally have terms that range from three years for equipment and six to seven years for real property. The Company elected the accounting policy to include both the lease and non-lease components of its agreements as a single component and accounts for them as a lease. Lease liabilities are recognized at the present value of the fixed lease payments using a discount rate based on similarly secured borrowings available to us. Lease assets are recognized based on the initial present value of the fixed lease payments, reduced by landlord incentives, plus any direct costs from executing the leases. Lease assets are tested for impairment in the same manner as long-lived assets used in operations. Leasehold improvements are capitalized at cost and amortized over the lesser of their expected useful life or the lease term. When the Company has the option to extend the lease term, terminate the lease before the contractual expiration date, or purchase the leased asset, and it is reasonably certain that the Company will exercise the option, it considers these options in determining the classification and measurement of the lease. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. The table below presents the lease-related assets and liabilities recorded on the balance sheets. Schedule of Lease-related Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <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">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="font-weight: bold">Assets</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 style="width: 80%; text-align: left">Operating lease assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_c20221231_zuCPVIMxNlZc" style="width: 16%; text-align: right" title="Operating lease assets">197,540</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20221231_zuAKOcfQxFk6" style="text-align: right" title="Operating lease liabilities - Current">57,329</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Operating lease liabilities</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>Noncurrent</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 style="padding-left: 10pt; text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20221231_zDdUfFp3CJm6" style="text-align: right" title="Operating lease liabilities - Noncurrent">139,631</td><td style="text-align: left"> </td></tr> </table> Supplemental cash flow information related to leases were as follows: Schedule of Supplemental Cash Flow Information Related to Leases <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash used in operating activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; width: 80%; text-align: left">Operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeasePayments_pp0p0_c20220101__20221231_z0MbnRDZ89he" style="width: 16%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases">58,723</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">ROU assets recognized in exchange for lease obligations:</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 style="padding-left: 10pt; text-align: left">Operating leases</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20220101__20221231_zFkJ9y4DbXr2" style="text-align: right" title="ROU assets recognized in exchange for lease obligations: Operating leases">185,135</td><td style="text-align: left"> </td></tr> </table> The table below presents the remaining lease term and discount rates for operating leases. Schedule of Remaining Lease Term and Discount Rates for Operating Leases <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <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">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="font-weight: bold; text-align: left">Weighted-average remaining lease term</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 style="padding-left: 10pt; text-align: left">Operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.70 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Weighted-average discount rate</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 style="padding-left: 10pt; width: 80%; text-align: left">Operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_c20221231_zg86nu3na17d" style="width: 16%; text-align: right" title="Weighted-average discount rate, Operating leases">6.7</td><td style="width: 1%; text-align: left">%</td></tr> </table> Maturities of lease liabilities as of December 31, 2022, were as follows: Schedule of Maturities of Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221231_z5YMCFEbjEGk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating Leases</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPz99v_zaPK4jIxljI7" 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">70,241</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPz99v_zWaB9mVIUBw9" style="vertical-align: bottom"> <td style="text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,827</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPz99v_z7IPHZpoTtVk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,767</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPz99v_zq997dGwyFak" style="vertical-align: bottom"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,767</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_maLOLLPz99v_zAEFrIf6LTi8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">2027</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">10,942</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPz99v_z77dfcsAVHtb" style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Total lease payments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">227,544</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zu8fCLsRXaY5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: amount of lease payments representing interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(30,584</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiability_iI_pp0p0_zHhPQH98mQic" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 2.5pt">Present value of future minimum lease payments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">196,960</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_pp0p0_di_zaPiBZkqIU32" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Less: current obligations under leases</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(57,329</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zAVMVWJ3rQ5d" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 2.5pt">Non-current obligations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">139,631</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

The table below presents the lease-related assets and liabilities recorded on the balance sheets. Schedule of Lease-related Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <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">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="font-weight: bold">Assets</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 style="width: 80%; text-align: left">Operating lease assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_c20221231_zuCPVIMxNlZc" style="width: 16%; text-align: right" title="Operating lease assets">197,540</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20221231_zuAKOcfQxFk6" style="text-align: right" title="Operating lease liabilities - Current">57,329</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Operating lease liabilities</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>Noncurrent</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 style="padding-left: 10pt; text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20221231_zDdUfFp3CJm6" style="text-align: right" title="Operating lease liabilities - Noncurrent">139,631</td><td style="text-align: left"> </td></tr> </table>

197540

57329

139631

Supplemental cash flow information related to leases were as follows: Schedule of Supplemental Cash Flow Information Related to Leases <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended 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="text-align: left">Cash used in operating activities:</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 style="padding-left: 10pt; width: 80%; text-align: left">Operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeasePayments_pp0p0_c20220101__20221231_z0MbnRDZ89he" style="width: 16%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases">58,723</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">ROU assets recognized in exchange for lease obligations:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Operating leases</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20220101__20221231_zFkJ9y4DbXr2" style="text-align: right" title="ROU assets recognized in exchange for lease obligations: Operating leases">185,135</td><td style="text-align: left"> </td></tr> </table>

58723

185135

The table below presents the remaining lease term and discount rates for operating leases. Schedule of Remaining Lease Term and Discount Rates for Operating Leases <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <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">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="font-weight: bold; text-align: left">Weighted-average remaining lease term</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 style="padding-left: 10pt; text-align: left">Operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.70 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Weighted-average discount rate</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 style="padding-left: 10pt; width: 80%; text-align: left">Operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_c20221231_zg86nu3na17d" style="width: 16%; text-align: right" title="Weighted-average discount rate, Operating leases">6.7</td><td style="width: 1%; text-align: left">%</td></tr> </table>

P3Y8M12D

0.067

Maturities of lease liabilities as of December 31, 2022, were as follows: Schedule of Maturities of Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221231_z5YMCFEbjEGk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating Leases</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPz99v_zaPK4jIxljI7" 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">$</td><td style="width: 16%; text-align: right">70,241</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPz99v_zWaB9mVIUBw9" style="vertical-align: bottom"> <td style="text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,827</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPz99v_z7IPHZpoTtVk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,767</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPz99v_zq997dGwyFak" style="vertical-align: bottom"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,767</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_maLOLLPz99v_zAEFrIf6LTi8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">2027</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,942</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPz99v_z77dfcsAVHtb" style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Total lease payments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">227,544</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zu8fCLsRXaY5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: amount of lease payments representing 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">(30,584</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiability_iI_pp0p0_zHhPQH98mQic" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 2.5pt">Present value of future minimum lease payments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">196,960</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_pp0p0_di_zaPiBZkqIU32" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Less: current obligations under leases</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(57,329</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zAVMVWJ3rQ5d" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 2.5pt">Non-current obligations</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">139,631</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

70241

58827

43767

10942

227544

30584

196960

57329

139631

Advertising The Company expenses the costs of advertising as incurred. Advertising expenses which are included in Other Operating Expenses were approximately $5,400 and $5,700, for the years ended December 31, 2022 and 2021, respectively.

5400

5700

Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Customer Concentration The Company had nine customers which accounted for approximately <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TenCustomerMember_zhkRJLVLbsia">59% of revenue during the year ended December 31, 2022. One customer accounted for <span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_zZcD7LzzHMI">36% of revenue during the year ended December 31, 2022. The Company had ten customers which accounted for approximately <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20210101__20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeCustomerMember_zM24W4PKz6mg">52% of revenue during the year ended December 31, 2021. One customer accounted for <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20210101__20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_zuB7CsM4xQP8">24% of revenue during the year ended December 31, 2021. Outstanding receivables from these customers accounted for approximately <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20210101__20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TenCustomerMember_zLEYBbjFdxk4">59% of the total accounts receivable as of December 31, 2021. The loss of any major customer could have a material adverse impact on the Company’s results of operations, cash flows and financial position.

0.59

0.36

0.52

0.24

0.59

Supplier Concentration The Company had five major suppliers located in the United States, Indonesia, Vietnam and China and which accounted for approximately <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__custom--IndonesiaVietnamAndChinaMember__srt--MajorCustomersAxis__custom--FiveSuppliersMember_z8xtzD3sjku4">76% of the Company’s total purchases during the year ended December 31, 2022. The Company’s largest supplier is located in Indonesia and accounted for <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--MajorCustomersAxis__custom--FiveSuppliersMember_zc57zDfBqZc4">29% of the Company’s total purchases in the year ended December 31, 2022. The Company had four suppliers which accounted for approximately <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20210101__20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--FiveSuppliersMember_zAU9jL5my3Xl">70% of the Company’s total purchases during the year ended December 31, 2021. These four suppliers are located in the United States, Indonesia, Mexico and China, which accounted for approximately <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20210101__20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--MajorCustomersAxis__custom--FourSuppliersMember_z1Ia1FOo5fFl">80% of the Company’s total purchases during the year. During 2021, the Company purchased inventory from one non-affiliated Mexican supplier that made up the balance of <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20210101__20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--MajorCustomersAxis__custom--NonaffiliatedMexicanSupplierMember_zssSpdxilm5d">42% of the supply concentration. The loss of any major supplier could have a material adverse impact on the Company’s results of operations, cash flows and financial position.

0.76

0.29

0.70

0.80

0.42

Fair Value Measurements and Financial Instruments Fair value is defined as the amount that would be received for selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date and is measured using inputs in one of the following three categories: Level 1 measurements are based on unadjusted quoted prices in active markets for identical assets or liabilities that we have the ability to access. Valuation of these items does not entail a significant amount of judgment. Level 2 measurements are based on quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active or market data other than quoted prices that are observable for the assets or liabilities. Level 3 measurements are based on unobservable data that are supported by little or no market activity and are significant to the fair value of the assets or liabilities. The Company’s financial instruments include cash, accounts receivable, accounts payable, accrued expenses, and debt obligations. The Company believes the carrying values of cash, accounts receivable, accounts payable and accrued expenses approximate their fair values because they are short term in nature or payable on demand. The carrying value of long-term debt approximates fair value since the related rates of interest approximate current market rates. The Company does not have any assets or liabilities that are required to be measured at fair value on a recurring basis as of December 31, 2022 and 2021.

Earnings or Loss per Share The Company accounts for earnings per share pursuant to ASC 260, Earnings per Share, which requires disclosure on the financial statements of “basic” and “diluted” earnings (loss) per share. Basic earnings (loss) per share are computed by dividing net income (loss) by the weighted average number of common shares outstanding for the year. Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding plus common stock equivalents (if dilutive) related to stock options and warrants for each year. As further described in Note 9 - Series A Convertible Preferred Stock, as of December 31, 2021, 1,413 shares of preferred stock were converted into <span id="xdx_90A_eus-gaap--ConversionOfStockSharesConverted1_c20210101__20211231__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertiblePreferredStockMember_z8PcnkdwTjX2" title="Converted into common shares">706,500 shares of common stock. As further described in Notes 10 and 11 – Options and Warrants, as of December 31, 2022 and 2021, 4,121,633 and 3,431,250 options may be exercised, respectively, and <span id="xdx_907_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zu5ok5i6cDIl" title="Warrant exercise">2,413,500 and <span id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zmOB5lMNxMv9" title="Warrant exercise">1,538,500 warrants are exercisable, respectively. As there was a net loss for the years ended December 31, 2022 and December 31, 2021, basic and diluted losses per share each year are the same.

1413

706500

4121633

3431250

2413500

1538500

Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718, “Compensation-Stock Compensation”. ASC 718 requires companies to measure the cost of services received in exchange for an award of equity instruments, including stock options, based on the grant-date fair value of the award and to recognize it as compensation expense over the period the individual is required to provide service in exchange for the award, usually the vesting period. The Company accounts for forfeitures as they occur.

Related Parties The Company accounts for related party transactions in accordance with ASC 850 (“Related Party Disclosures”). A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party. As of December 31, 2022, and 2021, there was approximately $67,000 and $143,300 in interest paid to related parties notes payable. See Note 7 Debt for further information.

67000

143300

Income Taxes The Company accounts for income taxes utilizing the liability method, where deferred tax assets and liabilities are determined based on the expected future tax consequences of temporary differences between the carrying amounts of assets and liabilities for financial and income tax reporting purposes, using enacted statutory tax rates in effect for the year in which the differences are expected to reverse. The effects of future changes in tax laws or rates are not included in the measurement. Income tax expense is the total of the current year income tax due and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are the expected future tax amounts for the temporary differences between carrying amounts and tax bases of assets and liabilities, computed using enacted tax rates. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company’s policy is to recognize interest and penalties on uncertain tax positions in “Income tax expense” in the Consolidated Statements of Operations. There were no amounts related to interest and penalties recognized for the years ended December 31, 2022 or 2021.

Recent Accounting Pronouncements 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). In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). The ASU simplifies the accounting for certain financial instruments with characteristics of liabilities and equity. The FASB reduced the number of accounting models for convertible debt and convertible preferred stock instruments and made certain disclosure amendments to improve the information provided to users. In addition, the FASB amended the derivative guidance for the “own stock” scope exception and certain aspects of the EPS guidance. The guidance is effective for smaller reporting companies for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Company adopted the ASU effective January 1, 2022 and applied the provisions of the ASU to the convertible note issued during the year ended December 31, 2022. ASU 2016-13 Financial Instruments – Credit Losses (Topic 326) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which requires entities to use a forward-looking, expected loss model to estimate credit losses. It also requires entities to consider additional disclosures related to credit quality of trade and other receivables, including information related to management’s estimate of credit allowances. ASU 2016-13 was further amended in November 2018 by ASU 2018-19, Codification Improvements to Topic 236, Financial Instrument-Credit Losses. For public business entities that are Securities and Exchange Commission filers excluding smaller reporting companies, the amendments are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. For all other public business entities, the amendments are effective for fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. On October 16, 2019, FASB voted to delay implementation of ASU No. 2016-13, “Financial Instruments-Credit Losses (Topic 326) - Measurement of Credit Losses on Financial Instruments.” For all other entities, the amendments are now effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. On November 15, 2019, FASB issued an Accounting Standard Update No. 2019-10 to amend the implementation date to fiscal year beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. As this ASU became effective on January 1, 2023, the Company continues to evaluate the impact of these amendments to the Company’s financial position and results of operations and currently expects no material impact of the adoption of the amendments on the Company’s consolidated financial statements.

Note 3. Going Concern The accompanying consolidated financial statements and notes have been prepared assuming the Company will continue as a going concern. The Company incurred a net loss of $13,194,969, has an accumulated deficit of $29,339,120 and working capital deficit of $3,013,281, inclusive of $893,000 in subordinated stockholder debt. These factors raise substantial doubt as to the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon the Company’s ability to increase revenues, execute on its business plan to acquire complimentary companies, raise capital, and to continue to sustain adequate working capital to finance its operations. The failure to achieve the necessary levels of profitability and cash flows would be detrimental to the Company. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

-13194969

-29339120

3013281

893000

Note 4. Other Current Assets Other current assets totaled $671,933 and $3,702,661 for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022, approximately $441,000 of the balance was related to prepaid inventory to the Company’s suppliers. The remainder of the balance was related to prepaid insurance and other prepaid expenses.

671933

3702661

441000

Note 5. Fixed Assets, Net Fixed assets comprised the following at December 31: Schedule of Fixed Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20221231_zyUQvMgXkl58" 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><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20211231_zncHcD4ZGQCb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</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: 60%; text-align: left">Computer equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zp093X8QLi3f" style="width: 16%; text-align: right" title="Computer equipment">97,624</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_z6yj3fleZ5s5" style="width: 16%; text-align: right" title="Computer equipment">90,707</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">RAS system</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RASSystemMember_zzhKiYOOQiu7" style="text-align: right" title="RAS system">2,089,909</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RASSystemMember_zbk7lbjmUg23" style="text-align: right" title="RAS system">1,963,734</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Automobiles</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_zaq8oy1LNqm2" style="text-align: right" title="Automobiles">122,715</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_zH2q1HoAy1Fh" style="text-align: right" title="Automobiles">23,188</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1.5pt">Leasehold improvements</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_z38TGKkwX8pl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Leasehold improvements">89,055</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_988_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zKhse2cl5sU9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Leasehold improvements">4,919</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzidW_z2DSFQDuaC9j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,399,303</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,082,548</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzidW_zwtESTO5ykSb" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1.5pt">Less: Accumulated depreciation and impairment</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">(2,278,903</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">(178,145</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzidW_z0JvraDanij6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Fixed assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">120,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,904,403</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the years ended December 31, 2022 and 2021, depreciation expense totaled approximately $231,000 and $104,000, respectively.

Fixed assets comprised the following at December 31: Schedule of Fixed Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20221231_zyUQvMgXkl58" 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><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20211231_zncHcD4ZGQCb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</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: 60%; text-align: left">Computer equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zp093X8QLi3f" style="width: 16%; text-align: right" title="Computer equipment">97,624</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_z6yj3fleZ5s5" style="width: 16%; text-align: right" title="Computer equipment">90,707</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">RAS system</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RASSystemMember_zzhKiYOOQiu7" style="text-align: right" title="RAS system">2,089,909</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RASSystemMember_zbk7lbjmUg23" style="text-align: right" title="RAS system">1,963,734</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Automobiles</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_zaq8oy1LNqm2" style="text-align: right" title="Automobiles">122,715</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_zH2q1HoAy1Fh" style="text-align: right" title="Automobiles">23,188</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1.5pt">Leasehold improvements</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_z38TGKkwX8pl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Leasehold improvements">89,055</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_988_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zKhse2cl5sU9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Leasehold improvements">4,919</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzidW_z2DSFQDuaC9j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,399,303</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,082,548</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzidW_zwtESTO5ykSb" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1.5pt">Less: Accumulated depreciation and impairment</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">(2,278,903</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">(178,145</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzidW_z0JvraDanij6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Fixed assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">120,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,904,403</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

97624

90707

2089909

1963734

122715

23188

89055

4919

2399303

2082548

2278903

178145

120400

1904403

231000

104000

Note 6. Goodwill and Intangible Assets, Net The following table sets forth the changes in the carrying amount of the Company’s goodwill for the years ended December 31, 2022 and 2021. Schedule of Goodwill <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Balance, January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--Goodwill_iS_pp0p0_c20220101__20221231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zVdfKeaN3JC2" style="width: 16%; text-align: right" title="Beginning balance">445,395</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--Goodwill_iS_pp0p0_c20210101__20211231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zp1O1AXpWh96" style="width: 16%; text-align: right" title="Beginning balance">445,395</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td>Acquisition of TOBC</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pdp0_c20220101__20221231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zXwAzqPLBGu5" style="text-align: right" title="Acquisitions of Taste of aquafarms inc">836,669</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pdp0_c20210101__20211231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zcUSqvOcY0s5" style="text-align: right" title="Acquisitions of Taste of aquafarms inc">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Impairment </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--ImpairmentLossForeignCurrencyLoss_iN_di_c20220101__20221231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zWe2waphwPM7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment loss foreign currency loss">(1,282,064</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_98F_ecustom--ImpairmentLossForeignCurrencyLoss_c20210101__20211231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zz5AXvg1uB0h" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment loss foreign currency loss">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Balance, December 31</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Goodwill_iE_pp0p0_c20220101__20221231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zODm6dV6Jm4b" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--Goodwill_iE_pp0p0_c20210101__20211231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_z3sI2uXRXJql" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">445,395</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The following table sets forth the components of the Company’s intangible assets at December 31, 2022: Schedule of Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortization Period (Years)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accumulated Amortization and Impairment</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net Book Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Intangible Assets Subject to amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; width: 40%; text-align: left">Trademarks – Coastal Pride</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zLHSc38j1Hpe" title="Amortization Period (Years)">14</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zY9rN2DmeaQg" style="width: 11%; text-align: right" title="Cost">850,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zJLRXNTAxhT9" style="width: 11%; text-align: right" title="Accumulated Amortization">(850,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zXo8qSYRljCd" style="width: 11%; text-align: right" title="Net Book Value">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Trademarks – TOBC</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zuyH9ncMp7Ne" title="Amortization Period (Years)">15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zXOCrmL7PQri" style="text-align: right" title="Cost">406,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zYcWAm47n915" style="text-align: right" title="Accumulated Amortization">(406,150</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zGeuDlwKahL" style="text-align: right" title="Net Book Value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Customer Relationships – Coastal Pride</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_z3bu6ZTKT77l" title="Amortization Period (Years)">12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zmj8N5FobKn8" style="text-align: right" title="Cost">1,486,832</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zS4ILO1Yxllf" style="text-align: right" title="Accumulated Amortization">(1,486,832</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zzSqKegSoEWf" style="text-align: right" title="Net Book Value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Customer Relationships – TOBC</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_ziyPYf2BcSu4" title="Amortization Period (Years)">15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_z6SYlgU1bYRk" style="text-align: right" title="Cost">592,979</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_zvodRGNxntf8" style="text-align: right" title="Accumulated Amortization">(592,979</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_zlga5BrCsrP4" style="text-align: right" title="Net Book Value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Non-Compete Agreements – Coastal Pride</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zEmb11IlwKsg" title="Amortization Period (Years)">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zTT13xefWQJe" style="text-align: right" title="Cost">40,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zx0vLb2W29Sf" style="text-align: right" title="Accumulated Amortization">(40,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zaEZR8sJ9W9a" style="text-align: right" title="Net Book Value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Non-Compete Agreements – TOBC</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_907_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zj4WbsC61xQh" title="Amortization Period (Years)">4</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_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zv67rawzUD89" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">121,845</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_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_z3dcARXJS8Zi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated Amortization">(121,845</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_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zweQDk4WwGM6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Net Book Value">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 20pt; padding-bottom: 2.5pt">Total</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="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231_zuf0JzgCba19" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost">3,497,806</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">$</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231_zMj3Pz36gvg7" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated Amortization">(3,497,806</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231_zT6u3IDsRm99" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Book Value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The following table sets forth the components of the Company’s intangible assets at December 31, 2021: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortization Period (Years)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accumulated Amortization and Impairment</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net Book Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Intangible Assets Subject to amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 40%; text-align: left; padding-left: 10pt">Trademarks – Coastal Pride</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_z7U1Vgv2CX4a" title="Amortization Period (Years)">14</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zLv76iExrZ5l" style="width: 11%; text-align: right" title="Cost">850,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zJonXWcXQrol" style="width: 11%; text-align: right" title="Accumulated amortization and impairment">(118,050</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zduxgpyV4Ca1" style="width: 11%; text-align: right" title="Net Book Value">731,950</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Trademarks – TOBC</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_z8bMYe5mOXLj" title="Amortization Period (Years)">15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zthtxzm1lcN7" style="text-align: right" title="Cost">406,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zl7R72BiXuFi" style="text-align: right" title="Accumulated amortization and impairment">(13,027</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zQw5Tp1DNRQ5" style="text-align: right" title="Net Book Value">393,123</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; padding-left: 10pt">Customer Relationships – Coastal Pride</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zBBp7jM7OLTd" title="Amortization Period (Years)">12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zrnNdPzrwUF1" style="text-align: right" title="Cost">1,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zF220ybiJyD2" style="text-align: right" title="Accumulated amortization and impairment">(574,625</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zZ5iuS89DUm4" style="text-align: right" title="Net Book Value">675,375</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Customer Relationships – TOBC</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_zoYtlov0F1" title="Amortization Period (Years)">15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_z6mN0GHdu7k4" style="text-align: right" title="Cost">1,454,017</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_ztuM2tU5vLq3" style="text-align: right" title="Accumulated amortization and impairment">(46,634</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_ztdIF55uWuV2" style="text-align: right" title="Net Book Value">1,407,383</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; padding-left: 10pt">Non-Compete Agreements – Coastal Pride</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zxHUOtFHN1a1" title="Amortization Period (Years)">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zIXDN9FHs8q7" style="text-align: right" title="Cost">40,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_znhHTaKlPgK7" style="text-align: right" title="Accumulated amortization and impairment">(20,825</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zdAjhtumd6qb" style="text-align: right" title="Net Book Value">19,175</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Non-Compete Agreements – TOBC</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zFpDD4T2aZck" title="Amortization Period (Years)">4</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_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zvcnYe2bE2Se" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">97,476</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_983_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zGF7POCFjGX9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization and impairment">(11,724</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_98A_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zfmVXyOk7jma" style="border-bottom: Black 1.5pt solid; text-align: right" title="Net Book Value">85,752</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt; padding-left: 20pt">Total</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="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20211231_zbkGisBWw3m9" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost">4,097,643</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">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20211231_zIMsMwSHbJle" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization and impairment">(784,885</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20211231_znbVYafO1pY1" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Book Value">3,312,758</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the years ended December 31, 2022 and 2021, amortization expense of intangible assets totaled approximately $315,000 and $245,000, respectively.

The following table sets forth the changes in the carrying amount of the Company’s goodwill for the years ended December 31, 2022 and 2021. Schedule of Goodwill <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Balance, January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--Goodwill_iS_pp0p0_c20220101__20221231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zVdfKeaN3JC2" style="width: 16%; text-align: right" title="Beginning balance">445,395</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--Goodwill_iS_pp0p0_c20210101__20211231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zp1O1AXpWh96" style="width: 16%; text-align: right" title="Beginning balance">445,395</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td>Acquisition of TOBC</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pdp0_c20220101__20221231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zXwAzqPLBGu5" style="text-align: right" title="Acquisitions of Taste of aquafarms inc">836,669</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pdp0_c20210101__20211231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zcUSqvOcY0s5" style="text-align: right" title="Acquisitions of Taste of aquafarms inc">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Impairment </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--ImpairmentLossForeignCurrencyLoss_iN_di_c20220101__20221231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zWe2waphwPM7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment loss foreign currency loss">(1,282,064</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_98F_ecustom--ImpairmentLossForeignCurrencyLoss_c20210101__20211231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zz5AXvg1uB0h" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment loss foreign currency loss">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Balance, December 31</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Goodwill_iE_pp0p0_c20220101__20221231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zODm6dV6Jm4b" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--Goodwill_iE_pp0p0_c20210101__20211231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_z3sI2uXRXJql" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">445,395</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

445395

836669

1282064

445395

The following table sets forth the components of the Company’s intangible assets at December 31, 2022: Schedule of Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortization Period (Years)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accumulated Amortization and Impairment</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net Book Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Intangible Assets Subject to amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; width: 40%; text-align: left">Trademarks – Coastal Pride</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zLHSc38j1Hpe" title="Amortization Period (Years)">14</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zY9rN2DmeaQg" style="width: 11%; text-align: right" title="Cost">850,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zJLRXNTAxhT9" style="width: 11%; text-align: right" title="Accumulated Amortization">(850,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zXo8qSYRljCd" style="width: 11%; text-align: right" title="Net Book Value">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Trademarks – TOBC</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zuyH9ncMp7Ne" title="Amortization Period (Years)">15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zXOCrmL7PQri" style="text-align: right" title="Cost">406,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zYcWAm47n915" style="text-align: right" title="Accumulated Amortization">(406,150</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zGeuDlwKahL" style="text-align: right" title="Net Book Value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Customer Relationships – Coastal Pride</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_z3bu6ZTKT77l" title="Amortization Period (Years)">12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zmj8N5FobKn8" style="text-align: right" title="Cost">1,486,832</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zS4ILO1Yxllf" style="text-align: right" title="Accumulated Amortization">(1,486,832</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zzSqKegSoEWf" style="text-align: right" title="Net Book Value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Customer Relationships – TOBC</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_ziyPYf2BcSu4" title="Amortization Period (Years)">15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_z6SYlgU1bYRk" style="text-align: right" title="Cost">592,979</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_zvodRGNxntf8" style="text-align: right" title="Accumulated Amortization">(592,979</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_zlga5BrCsrP4" style="text-align: right" title="Net Book Value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Non-Compete Agreements – Coastal Pride</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zEmb11IlwKsg" title="Amortization Period (Years)">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zTT13xefWQJe" style="text-align: right" title="Cost">40,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zx0vLb2W29Sf" style="text-align: right" title="Accumulated Amortization">(40,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zaEZR8sJ9W9a" style="text-align: right" title="Net Book Value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Non-Compete Agreements – TOBC</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_907_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zj4WbsC61xQh" title="Amortization Period (Years)">4</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_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zv67rawzUD89" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">121,845</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_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_z3dcARXJS8Zi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated Amortization">(121,845</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_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zweQDk4WwGM6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Net Book Value">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 20pt; padding-bottom: 2.5pt">Total</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="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231_zuf0JzgCba19" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost">3,497,806</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">$</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231_zMj3Pz36gvg7" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated Amortization">(3,497,806</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231_zT6u3IDsRm99" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Book Value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The following table sets forth the components of the Company’s intangible assets at December 31, 2021: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortization Period (Years)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accumulated Amortization and Impairment</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net Book Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Intangible Assets Subject to amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 40%; text-align: left; padding-left: 10pt">Trademarks – Coastal Pride</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_z7U1Vgv2CX4a" title="Amortization Period (Years)">14</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zLv76iExrZ5l" style="width: 11%; text-align: right" title="Cost">850,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zJonXWcXQrol" style="width: 11%; text-align: right" title="Accumulated amortization and impairment">(118,050</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zduxgpyV4Ca1" style="width: 11%; text-align: right" title="Net Book Value">731,950</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Trademarks – TOBC</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_z8bMYe5mOXLj" title="Amortization Period (Years)">15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zthtxzm1lcN7" style="text-align: right" title="Cost">406,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zl7R72BiXuFi" style="text-align: right" title="Accumulated amortization and impairment">(13,027</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zQw5Tp1DNRQ5" style="text-align: right" title="Net Book Value">393,123</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; padding-left: 10pt">Customer Relationships – Coastal Pride</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zBBp7jM7OLTd" title="Amortization Period (Years)">12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zrnNdPzrwUF1" style="text-align: right" title="Cost">1,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zF220ybiJyD2" style="text-align: right" title="Accumulated amortization and impairment">(574,625</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zZ5iuS89DUm4" style="text-align: right" title="Net Book Value">675,375</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Customer Relationships – TOBC</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_zoYtlov0F1" title="Amortization Period (Years)">15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_z6mN0GHdu7k4" style="text-align: right" title="Cost">1,454,017</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_ztuM2tU5vLq3" style="text-align: right" title="Accumulated amortization and impairment">(46,634</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_ztdIF55uWuV2" style="text-align: right" title="Net Book Value">1,407,383</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; padding-left: 10pt">Non-Compete Agreements – Coastal Pride</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zxHUOtFHN1a1" title="Amortization Period (Years)">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zIXDN9FHs8q7" style="text-align: right" title="Cost">40,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_znhHTaKlPgK7" style="text-align: right" title="Accumulated amortization and impairment">(20,825</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zdAjhtumd6qb" style="text-align: right" title="Net Book Value">19,175</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Non-Compete Agreements – TOBC</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zFpDD4T2aZck" title="Amortization Period (Years)">4</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_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zvcnYe2bE2Se" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">97,476</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_983_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zGF7POCFjGX9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization and impairment">(11,724</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_98A_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zfmVXyOk7jma" style="border-bottom: Black 1.5pt solid; text-align: right" title="Net Book Value">85,752</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt; padding-left: 20pt">Total</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="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20211231_zbkGisBWw3m9" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost">4,097,643</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">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20211231_zIMsMwSHbJle" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization and impairment">(784,885</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20211231_znbVYafO1pY1" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Book Value">3,312,758</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

P14Y

850000

-850000

P15Y

406150

-406150

P12Y

1486832

-1486832

P15Y

592979

-592979

P3Y

40000

-40000

P4Y

121845

-121845

3497806

-3497806

P14Y

850000

-118050

731950

P15Y

406150

-13027

393123

P12Y

1250000

-574625

675375

P15Y

1454017

-46634

1407383

P3Y

40000

-20825

19175

P4Y

97476

-11724

85752

4097643

-784885

3312758

315000

245000

Note 7. Debt Working Capital Line of Credit On March 31, 2021, Keeler & Co. and Coastal Pride entered into a loan and security agreement (“Loan Agreement”) with Lighthouse Financial Corp., a North Carolina corporation (“Lighthouse”). Pursuant to the terms of the Loan Agreement, Lighthouse made available to Keeler & Co. and Coastal Pride (together, the “Borrowers”) a $<span id="xdx_903_eus-gaap--LineOfCredit_iI_c20210331__us-gaap--RelatedPartyTransactionAxis__custom--KeelerAndCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_z4LTHNUZtPng" title="Long-term Line of Credit">5,000,000 revolving line of credit for a term of thirty-six months, renewable annually for one-year periods thereafter. Amounts due under the line of credit are represented by a revolving credit note issued to Lighthouse by the Borrowers. <span id="xdx_909_eus-gaap--LineOfCreditFacilityDescription_c20210301__20210331__us-gaap--RelatedPartyTransactionAxis__custom--KeelerAndCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_zBDCJpykeR42" title="Description">The advance rate of the revolving line of credit is 85% with respect to eligible accounts receivable and the lower of 60% of the Borrowers’ eligible inventory, or 80% of the net orderly liquidation value, subject to an inventory sublimit of $2,500,000. The inventory portion of the loan will never exceed 50% of the outstanding balance. Interest on the line of credit is the prime rate (with a floor of 3.25%), plus 3.75%. The Borrowers paid Lighthouse a facility fee of $50,000 in three instalments of $16,667 in March, April and May 2021 and will pay an additional facility fee of $25,000 on each anniversary of March 31, 2021. On January 14, 2022, the maximum inventory advance under the line of credit was adjusted from 50% to 70% until June 30, 2022, 65% to July 31, 2022, 60% to August 31, 2022 and 55% to September 30, 2022 at a monthly fee of 0.25% on the portion of the loan in excess of the 50% advance, in order to increase imports to meet customer demand. The line of credit is secured by a first priority security interest on all the assets of each Borrower. Pursuant to the terms of a guaranty agreement, the Company guaranteed the obligations of the Borrowers under the note and John Keeler, Executive Chairman and Chief Executive Officer of the Company, provided a personal guaranty of up to $<span id="xdx_90C_ecustom--LineOfCreditGuaranty_iI_c20221231__us-gaap--RelatedPartyTransactionAxis__custom--KeelerAndCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_zdRMWrUfeY7a" title="Line of credit guaranty">1,000,000 to Lighthouse. As of December 31, 2022, the Company was in compliance with all financial covenants under the Loan Agreement, except for the requirement to maintain a greater than $<span id="xdx_902_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_c20221231__us-gaap--RelatedPartyTransactionAxis__custom--KeelerAndCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_znBi80N6OmP4" title="Maximum Borrowing Capacity">50,000 cash flow in the months of July, August, September, October, November and December. Lighthouse has notified the Borrowers as to this default but has elected not to exercise its rights and remedies under the loan documents. The Borrowers utilized $<span id="xdx_903_eus-gaap--LineOfCreditFacilityCurrentBorrowingCapacity_iI_c20210331__us-gaap--RelatedPartyTransactionAxis__custom--AFCMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_ze9WPUBsu0mc" title="Line of Credit Facility, Current Borrowing Capacity">784,450 of the Lighthouse revolving line of credit to repay the outstanding indebtedness owed to ACF as of March 31, 2021. As a result, all obligations owed to ACF were satisfied and the loan agreement with ACF was terminated. Cash proceeds from the working capital line of credit totaled $<span id="xdx_906_eus-gaap--ProceedsFromContributedCapital_c20220101__20221231__us-gaap--RelatedPartyTransactionAxis__custom--AFCMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_zCMP7LZ8PZGl" title="Line of Credit Facility, ContributedCapital">12,552,008 and cash payments to the working capital line of credit totaled $<span id="xdx_90A_eus-gaap--LineOfCreditFacilityCurrentBorrowingCapacity_iI_c20221231__us-gaap--RelatedPartyTransactionAxis__custom--AFCMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_zwzlUvyto9T" title="Line of Credit">13,144,141. The outstanding balance owed to Lighthouse as of December 31, 2022 was $<span id="xdx_90E_eus-gaap--LineOfCredit_iI_c20221231__us-gaap--RelatedPartyTransactionAxis__custom--KeelerAndCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_zmMhzycHSvrf" title="Long-term Line of Credit">1,776,068. John Keeler Promissory Notes – Subordinated The Company had unsecured promissory notes outstanding to its stockholder of approximately $<span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20221231__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zngK0fXGyyzi" title="Debt instrument, principal amount">893,000 and $<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zpDZpawZtiMg" title="Debt instrument, principal amount">960,000 as of December 31, 2022 and 2021, respectively. These notes are payable on demand, bear an annual interest rate of <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20211231__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_z502d3TlhCDk" title="Debt instrument, interest rate">6% and were subordinated to the ACF working capital line of credit until March 31, 2021. Since March 31, 2021, these notes are subordinated to the Lighthouse note. The Company made principal payments during the year ended December 31, 2022, and 2021 of $<span id="xdx_902_eus-gaap--RepaymentsOfUnsecuredDebt_pp0p0_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zROO5855O2od" title="Repayments of unsecured debt">67,000 and $<span id="xdx_901_eus-gaap--RepaymentsOfUnsecuredDebt_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zZF298IXTauh" title="Repayments of unsecured debt">339,712, respectively. Lind Global Fund II LP investment On January 24, 2022, the Company entered into a securities purchase agreement with Lind Global Fund II LP, a Delaware limited partnership (“Lind”), pursuant to which the Company issued to Lind a secured, two-year, interest free convertible promissory note in the principal amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zfB1VPGEp4U6">5,750,000 and a <span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dxL_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zK0UVAGbV0al" title="::XDX::P5Y">five-year warrant to purchase <span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z2Ace0T7npu4">1,000,000 shares of common stock of the Company at an exercise price of $<span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pdp0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zzpwcmilLo02">4.50 per share, subject to customary adjustments. The warrant provides for cashless exercise and for full ratchet anti-dilution if the Company issues securities at less than $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pdp0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__srt--RangeAxis__srt--MaximumMember_zg3qsmDqcBbg">4.50 per share. In connection with the issuance of the note and the warrant, the Company paid a $<span id="xdx_90F_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zY4KvJm6qoGj">150,000 commitment fee to Lind and approximately $<span id="xdx_90A_eus-gaap--DeferredFinanceCostsNet_iI_pn3p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zOJ8AVMjx6r7">87,000 of debt issuance costs. The Company recorded a total of $<span id="xdx_908_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zVIZEdb0t1X8">2,022,397 debt discount at issuance of the debt, including original issuance discount of $<span id="xdx_90B_eus-gaap--PaymentsOfDebtIssuanceCosts_pp0p0_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zo9c7l6D1RMd">750,000, commitment fee of $<span id="xdx_906_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zdJiwyUQsU3g">150,000, $<span id="xdx_90D_ecustom--DirectIssuanceCost_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z8BiCL9XZIj6">87,144 debt issuance cost, and $<span id="xdx_909_ecustom--WarrantsIssuanceCost_pp0p0_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zPzLfD47j5ab">1,035,253 related to the fair value of warrants issued. Amortization expense recorded in interest expense totaled $<span id="xdx_90F_eus-gaap--InterestExpenseDebt_pp0p0_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zkPxHcHwWNU5">1,378,620 during the year ended December 31, 2022. The unamortized discount on the note totaled $643,777 as of December 31, 2022. <span id="xdx_90B_eus-gaap--DebtInstrumentPaymentTerms_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zLHLXEtkL2be" title="Repayment description">The outstanding principal under the note is payable commencing July 24, 2022, in 18 consecutive monthly installments of $<span id="xdx_90D_eus-gaap--DebtInstrumentPeriodicPayment_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zuhBwra8NnEf" title="Monthly payment">333,333, at the Company’s option, in cash or shares of common stock at a price (the “Repayment Share Price”) based on 90% of the five lowest volume weighted average prices (“VWAP”) during the 20-days prior to the payment date with a floor price of $1.50 per share (the “Floor Price”), or a combination of cash and stock provided that if at any time the Repayment Share Price is deemed to be the Floor Price, then in addition to shares, the Company will pay Lind an additional amount in cash as determined pursuant to a formula contained in the note. In connection with the issuance of the note, the Company granted Lind a first priority security interest and lien on all of its assets, including a pledge on its shares in John Keeler & Co. Inc., its wholly-owned subsidiary, pursuant to a security agreement and a stock pledge agreement with Lind, dated January 24, 2022. Each subsidiary of the Company also granted a second priority security interest in all of its respective assets. The note is mandatorily payable prior to maturity if the Company issues any preferred stock (with certain exceptions described in the note) or, if the Company or its subsidiaries issues any indebtedness other than certain amounts under the current line of credit facility with Lighthouse. The Company also agreed not to issue or sell any securities with a conversion, exercise or other price based on a discount to the trading prices of the Company’s stock or to grant the right to receive additional securities based on future transactions of the Company on terms more favorable than those granted to Lind, with certain exceptions. If the Company fails to maintain the listing and trading of its common stock, the note will become due and payable and Lind may convert all or a portion of the outstanding principal at the lower of the then current conversion price and <span id="xdx_90B_eus-gaap--DebtWeightedAverageInterestRate_iI_pid_dp_uPure_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zImw10HyYctj" title="Debt weighted average interest rate">80% of the average of the 3-day VWAP during the 20 days prior to delivery of the conversion notice. If the Company engages in capital raising transactions, Lind has the right to purchase up to <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__srt--RangeAxis__srt--MaximumMember_zzGyA92gbEdh" title="Debt instrument, interest rate">10% of the new securities. The note is convertible into common stock at $<span id="xdx_904_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zISycC3pLug1" title="Conversion price">5.00 per share, subject to certain adjustments, at any time after the earlier of six months from issuance or the date the registration statement is effective; provided that no such conversion may be made that would result in beneficial ownership by Lind and its affiliates of more than <span id="xdx_903_ecustom--CommonStockOutstandingSharesPercentage_iI_pid_dp_uPure_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zYtLWLLMKKV7" title="Ownership percentage">4.99% of the Company’s outstanding shares of common stock. If shares are issued by the Company at less than the conversion price, the conversion price will be reduced to such price. <span id="xdx_903_eus-gaap--DebtInstrumentDescription_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z9dAi30SYB36" title="Debt description">Upon a change of control of the Company, as defined in the note, Lind has the right to require the Company to prepay 10% of the outstanding principal amount of the note. The Company may prepay the outstanding principal amount of the note, provided Lind may convert up to 25% of the principal amount of the note at a price per share equal to the lesser of the Repayment Share Price or the conversion price. The Note contains certain negative covenants, including restricting the Company from certain distributions, stock repurchases, borrowing, sale of assets, loans and exchange offers. Upon an event of default as described in the note, the note will become immediately due and payable at a default interest rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zdCFVBwSXjy3" title="Debt instrument, interest rate">125% of the then outstanding principal amount. Upon a default, all or a portion of the outstanding principal amount may be converted into shares of common stock by Lind at the lower of the conversion price and <span id="xdx_907_eus-gaap--DebtWeightedAverageInterestRate_iI_dp_uPure_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zZP6eprtsyRi" title="Debt weighted average interest rate">80% of the average of the three lowest daily VWAPs. During the year ended December 31, 2022, the Company made principal payments on the note totaling $1,666,666 through the issuance of an aggregate of 666,666 shares of common stock and cash payments of $1,175,973 which included $899,999 principal payments and additional payments requested by Lind pursuant to the terms of the note. First West Credit Union CEBA Loan On June 24, 2021, the Company assumed a commercial term loan with First West Credit Union Canada Emergency Business Account (“CEBA”) in the principal amount of CAD$60,000 in connection with the acquisition of TOBC. The loan initially bears no interest and is due on December 31, 2025. The borrower may prepay all or part of the loan commencing November 1, 2022 and, if by December 31, 2022 the Company had paid 75% of the loan amount, the remaining 25% will be forgiven as per the loan agreement. If less than 75% of the loan amount is outstanding by December 31, 2022, the then outstanding balance will be converted to interest only monthly payments at 5.0%. On October 19, 2022, the loan was amended to extend the loan forgiveness date and interest-free period from December 31, 2022 to December 31, 2023. Walter Lubkin Jr. Note – Subordinated On November 26, 2019, the Company issued a five-year unsecured promissory note in the principal amount of $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20191126__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_z2Jkx6Jd1E49" title="Debt instrument, principal amount">500,000 to Walter Lubkin Jr. as part of the purchase price for the Coastal Pride acquisition. <span id="xdx_90A_eus-gaap--DebtInstrumentCovenantDescription_c20191125__20191126__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zeaOHY3WSCFi" title="Debt instrument covenant, description">The note bears and interest rate of <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20191126__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zjIX5R9a0dLc" title="Debt instrument, interest rate, stated percentage">4% per annum. The note is payable quarterly based on an amount equal to the lesser of (i) $25,000 or (ii) 25% of the EBITDA of Coastal Pride, as determined on the first day of each quarter. The first payment was scheduled for February 26, 2020, however, the EBITDA generated for Coastal Pride during the 3 months did not warrant a principal payment. This note is subordinated to the working capital line of credit. Principal payments are permitted so long as the borrower is not in default of its working capital line of credit. Interest expense for the Walter Lubkin Jr. note totaled approximately $<span id="xdx_90D_eus-gaap--InterestExpenseDebt_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_z3pta9Z7eBS9" title="Interest expenses">18,000 and $<span id="xdx_90F_eus-gaap--InterestExpenseDebt_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zkJBgKSRocD3" title="Interest expenses">19,700 during the years ended December 31, 2022, and 2021, respectively. On October 8, 2021, $<span id="xdx_901_eus-gaap--DebtInstrumentPeriodicPayment_c20211007__20211008__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zr00hdt8KMCe" title="Monthly payment">34,205 of the outstanding principal and accrued interest to date was paid on the note by the Company. For the year ended December 31, 2022, $<span id="xdx_90C_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zNF1Yr2lVP78" title="Debt instrument payment interest">38,799 of the outstanding principal and accrued interest was paid in cash and $<span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPayment_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zFF5SWTklGO3" title="Monthly payment">104,640 of the outstanding principal and accrued interest was paid in shares of common stock of the Company. Walter Lubkin III Convertible Note – Subordinated On November 26, 2019, the Company issued a thirty-nine-month unsecured promissory note in the principal amount of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20191126__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinThreeMember_zDv3p5hXVS8j" title="Debt instrument, principal amount">87,842 to Walter Lubkin III as part the purchase price for the Coastal Pride acquisition. The note bears interest at the rate of <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20191126__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinThreeMember_zRy5Y2nbtED1" title="Debt instrument, interest rate">4% per annum. <span id="xdx_900_eus-gaap--DebtInstrumentDescription_c20191125__20191126__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinThreeMember_ztpgIU4RFpFi" title="Debt instrument, description">The note is payable in equal quarterly payments over six quarters beginning August 26, 2021. At the election of the holder, at any time after the first anniversary of the issuance of the note, the then outstanding principal and accrued interest may be converted into the Company’s common stock at a rate of $<span id="xdx_901_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20191126__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinThreeMember_zuApMfJpqm6l" title="Conversion Price">2.00 per share. This note is subordinated to the working capital line of credit. Principal payments are permitted so long as the borrower is not in default of its working capital line of credit. Interest expense for the Walter Lubkin III note totaled approximately $<span id="xdx_903_eus-gaap--InterestExpenseDebt_pp0p0_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinThreeMember_zbNa4NwyZ4x3" title="Interest expense">1,700 and $<span id="xdx_903_eus-gaap--InterestExpenseDebt_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinThreeMember_z4P9SDriZ21h" title="Interest expense">3,300 during the years ended December 31, 2022, and 2021, respectively. On October 8, 2021, $<span id="xdx_906_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20211007__20211008__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinThreeMember_z6LMX6Mb6gek" title="Monthly payment">16,257 of the outstanding principal and accrued interest to date was paid on the note by the Company. For the year ended December 31, 2022, all of the outstanding principal and accrued interest to date was paid through a combination of cash and shares of common stock issued on the note by the Company totaling $<span id="xdx_908_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinThreeMember_zUzcUP0QCdy9" title="Monthly payment">75,707. Tracy Greco Convertible Note – Subordinated On November 26, 2019, the Company issued a thirty-nine-month unsecured promissory note in the principal amount of $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20191126__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--TracyGrecoMember_zoxIYWM5UBGk" title="Debt instrument, principal amount">71,372 to Tracy Greco as part of the purchase price for the Coastal Pride acquisition. The note bears interest at the rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20191126__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--TracyGrecoMember_zwKYCAmxLeR7" title="Debt instrument, interest rate">4% per annum. <span id="xdx_901_eus-gaap--DebtInstrumentDescription_c20191125__20191126__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--TracyGrecoMember_zOzjCQPWJaub" title="Debt instrument, description">The note is payable in equal quarterly payments over six quarters beginning August 26, 2021. At the election of the holder, at any time after the first anniversary of the issuance of the note, the then outstanding principal and accrued interest may be converted into the Company’s common stock at a rate of $<span id="xdx_906_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20191126__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--TracyGrecoMember_zBeHpNQAzbNh" title="Conversion Price">2.00 per share. This note is subordinated to the working capital line of credit. Principal payments are permitted so long as the borrower is not in default of its working capital line of credit. Interest expense for the Tracy Greco note totaled approximately $<span id="xdx_909_eus-gaap--InterestExpenseDebt_pp0p0_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--TracyGrecoMember_z8S1yzD730lc" title="Interest expense">1,400 and $<span id="xdx_90F_eus-gaap--InterestExpenseDebt_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--TracyGrecoMember_zFzZ4VVfK0Gd" title="Interest expense">2,700 during the years ended December 31, 2022, and 2021, respectively. On October 8, 2021, $<span id="xdx_908_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20211007__20211008__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--TracyGrecoMember_zKUpwgBNjX5k" title="Monthly payment">13,209 of the outstanding principal and accrued interest to date was paid on the note by the Company. For the year ended December 31, 2022, all of the outstanding principal and accrued interest to date was paid through a combination of cash and shares of common stock issued on the note by the Company totaling $<span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--TracyGrecoMember_ziG5xp3NK5tj" title="Monthly payment">61,511. John Lubkin Convertible Note – Subordinated On November 26, 2019, the Company issued a thirty-nine-month unsecured promissory note in the principal amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20191126__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--JohnLubkinMember_zKulQfPbucSd" title="Debt instrument, principal amount">50,786 to John Lubkin as part the Coastal Pride acquisition. The note bears interest at the rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20191126__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--JohnLubkinMember_znS1cd9xvDMk" title="Debt instrument, interest rate">4% per annum. <span id="xdx_901_eus-gaap--DebtInstrumentDescription_c20191125__20191126__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--JohnLubkinMember_zWEzpaBthgE9" title="Debt instrument, description">The note is payable in equal quarterly payments over six quarters beginning August 26, 2021. At the election of the holder, at any time after the first anniversary of the issuance of the note, the then outstanding principal and accrued interest may be converted into the Company’s common stock at a rate of $<span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20191126__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--JohnLubkinMember_zeF2Ey8CxjLg" title="Conversion price per share">2.00 per share. This note is subordinated to the working capital line of credit. Principal payments are permitted so long as the borrower is not in default of its working capital line of credit. Interest expense for the John Lubkin note totaled approximately $<span id="xdx_908_eus-gaap--InterestExpenseDebt_pp0p0_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--JohnLubkinMember_zAhTzJ97pT2j" title="Interest expense">1,000 and $<span id="xdx_908_eus-gaap--InterestExpenseDebt_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--JohnLubkinMember_zEIZf9N210Mc" title="Interest expense">1,900 during the years ended December 31, 2022, and 2021, respectively. On October 8, 2021, $<span id="xdx_90D_eus-gaap--DebtInstrumentPeriodicPayment_c20211007__20211008__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--JohnLubkinMember_z7dnXnZvTu11" title="Monthly payment">9,399 of the outstanding principal and accrued interest to date was paid on the note by the Company. For the year ended December 31, 2022, all of the outstanding principal and accrued interest to date was paid through a combination of cash and shares of common stock issued on the note by the Company totaling $<span id="xdx_909_eus-gaap--DebtInstrumentPeriodicPayment_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--ThirtyNineMonthUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--JohnLubkinMember_zDeGrQ3M3DPf" title="Monthly payment">43,771. Kenar Note On March 26, 2019, the Company issued a four-month promissory note in the principal amount of $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20190326__us-gaap--DebtInstrumentAxis__custom--KenarNoteMember__dei--LegalEntityAxis__custom--KenarOverseasCorpMember_zrk0gX2LXaue" title="Debt instrument, principal amount">1,000,000 (the “Kenar Note”) to Kenar Overseas Corp., a company registered in Panama (“Kenar”), <span id="xdx_903_eus-gaap--DebtInstrumentMaturityDateDescription_c20190325__20190326__us-gaap--DebtInstrumentAxis__custom--KenarNoteMember__dei--LegalEntityAxis__custom--KenarOverseasCorpMember_zSWiCHP88FG8" title="Description on maturity date">the term of which was previously extended to March 31, 2020 after which time, on May 21, 2020, the Kenar Note was amended to (i) set the maturity date at March 31, 2021 , (ii) provide that the Company use one-third of any capital raise from the sale of its equity to reduce the outstanding principal under the Kenar Note, (iii) set the interest rate at <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20190326__us-gaap--DebtInstrumentAxis__custom--KenarNoteMember__dei--LegalEntityAxis__custom--KenarOverseasCorpMember_zNYye45OVQ6k" title="Debt instrument, interest rate">18% per annum, payable monthly commencing October 1, 2020, and (iv) reduce the number of pledged shares by Mr. Keeler to <span id="xdx_900_ecustom--NumberOfSharesPledgedToSecureObligation_c20190325__20190326__us-gaap--DebtInstrumentAxis__custom--KenarNoteMember__dei--LegalEntityAxis__custom--KenarOverseasCorpMember_z8KiX2x51Wpg" title="Number of shares pledged to secure company's obligation">4,000,000. As consideration for Kenar’s agreement to amend the note, on May 27, 2020, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20190325__20190326__us-gaap--DebtInstrumentAxis__custom--KenarNoteMember__dei--LegalEntityAxis__custom--KenarOverseasCorpMember_zQZMvIOieE36" title="Issuance of common stock, shares">1,021,266 shares of common stock to Kenar. The amendment to the Kenar Note was analyzed under ASC 470-50 and was determined that it will be accounted for as an extinguishment of the old debt and the new debt will be recorded at fair value with the new effective interest rate of 18%. Additionally, this treatment resulted in the cost of the modification paid in common stock with a value of $2,655,292 charged to other expense as of the date of the amendment as a non-cash forbearance fee. On April 28, 2021, the Kenar Note was further amended to extend the maturity date to May 31, 2021. On July 6, 2021, the Company entered into a note payoff indemnity agreement with Kenar pursuant to which the Company paid Kenar $<span id="xdx_90B_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20210705__20210706__us-gaap--TypeOfArrangementAxis__custom--NotePayOffIndemnityAgreementMember__srt--TitleOfIndividualAxis__custom--KenarMember_z1rt5gV8QR39" title="Debt Instrument">918,539 of principal and accrued interest in full satisfaction of the amounts due to Kenar under the Second Loan Amendment, dated April 26, 2021, between the Company and Kenar, and the Kenar Note was extinguished, and the shares pledged by Mr. Keeler were released. Interest expense for the Kenar Note totaled approximately $79,100 during the year ended December 31, 2021. Lobo Note On April 2, 2019, the Company issued a four-month unsecured promissory note in the principal amount of $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20190402__us-gaap--DebtInstrumentAxis__custom--LoboNoteMember__dei--LegalEntityAxis__custom--LoboHoldingsLLCMember_zpb2DxqxfGI7" title="Debt instrument, principal amount">100,000 (the “Lobo Note”) to Lobo Holdings, LLLP, a stockholder of the Company (“Lobo”). The Lobo Note bears interest at the rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20190402__us-gaap--DebtInstrumentAxis__custom--LoboNoteMember__dei--LegalEntityAxis__custom--LoboHoldingsLLCMember_zJtSwizL6cWa" title="Debt instrument, interest rate">18% per annum. The Lobo Note may be prepaid in whole or in part without penalty. John Keeler, the Company’s Executive Chairman and Chief Executive Officer, pledged <span id="xdx_90C_ecustom--NumberOfSharesPledgedToSecureObligation_c20190401__20190402__us-gaap--DebtInstrumentAxis__custom--LoboNoteMember__dei--LegalEntityAxis__custom--LoboHoldingsLLCMember_zv9vDiWXcQAa" title="Number of shares pledged to secure company's obligation">1,000,000 shares of common stock of the Company to secure the Company’s obligations under the Lobo Note. <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDateDescription_c20190401__20190402__us-gaap--DebtInstrumentAxis__custom--LoboNoteMember__dei--LegalEntityAxis__custom--LoboHoldingsLLCMember" title="Description on maturity date">The Lobo Note matured on August 2, 2019 and was extended through December 2, 2019 on the same terms and conditions. On November 15, 2019, the Company paid off the Lobo Note with the issuance to Lobo of an unsecured promissory note in the principal amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20191115__us-gaap--DebtInstrumentAxis__custom--LoboNoteMember__dei--LegalEntityAxis__custom--LoboHoldingsLLCMember_zd4Uc7tk9KWl" title="Debt instrument, principal amount">100,000 which accrued interest at the rate of <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20191115__us-gaap--DebtInstrumentAxis__custom--LoboNoteMember__dei--LegalEntityAxis__custom--LoboHoldingsLLCMember_zuIdZeBNXAl7" title="Debt instrument, interest rate">15% per annum and matured on March 31, 2020. On April 1, 2020, the Company paid off the November 15, 2019 Lobo Note with the issuance to Lobo of a six-month unsecured promissory note in the principal amount of $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20200402__us-gaap--DebtInstrumentAxis__custom--FourMonthUnsecuredPromissoryNotesMember__dei--LegalEntityAxis__custom--LoboHoldingsLLCMember_zIAiAsDlS9Re" title="Debt instrument, principal amount">100,000, which accrued interest at the rate of <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20200402__us-gaap--DebtInstrumentAxis__custom--FourMonthUnsecuredPromissoryNotesMember__dei--LegalEntityAxis__custom--LoboHoldingsLLCMember_zTCYvHq3TiP9" title="Debt instrument, interest rate">10% per annum and matured on October 1, 2020. On October 1, 2020, the Company paid off the April 1, 2020 note with the issuance of a three-month unsecured promissory note in the principal amount of $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20200402__us-gaap--DebtInstrumentAxis__custom--FourMonthUnsecuredPromissoryNotesMember__dei--LegalEntityAxis__custom--LoboHoldingsLLCMember_zdRNlmwDROHi" title="Debt instrument, principal amount">100,000, which bears interest at the rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20200402__us-gaap--DebtInstrumentAxis__custom--FourMonthUnsecuredPromissoryNotesMember__dei--LegalEntityAxis__custom--LoboHoldingsLLCMember_zrax6GFisxV7" title="Debt instrument, interest rate">10% per annum and matured on December 31, 2020. On January 1, 2021, the Company paid off the October 1, 2020 note with the issuance of a six-month unsecured promissory note in the principal amount of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210102__us-gaap--DebtInstrumentAxis__custom--SixMonthUnsecuredPromissoryNotesMember__dei--LegalEntityAxis__custom--LoboHoldingsLLCMember_zjamuyiu9pZf" title="Debt instrument, principal amount">100,000, which bears interest at the rate of <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20210102__us-gaap--DebtInstrumentAxis__custom--SixMonthUnsecuredPromissoryNotesMember__dei--LegalEntityAxis__custom--LoboHoldingsLLCMember_z9EVEfck71Sh" title="Debt instrument, interest rate">10% per annum and matures on June 30, 2021. On July 1, 2021, the Company paid off the January 1, 2021 Lobo note with the issuance of a three-month unsecured promissory note in the principal amount of $<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210102__us-gaap--DebtInstrumentAxis__custom--ThreeMonthUnsecuredPromissoryNotesMember__dei--LegalEntityAxis__custom--LoboHoldingsLLCMember_zTanIbgW3jEh" title="Debt instrument, principal amount">100,000 which accrued interest at the rate of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20210102__us-gaap--DebtInstrumentAxis__custom--ThreeMonthUnsecuredPromissoryNotesMember__dei--LegalEntityAxis__custom--LoboHoldingsLLCMember_zNz5qFhFTB0d" title="Debt instrument, interest rate">10% per annum and matured on September 30, 2021. On October 1, 2021, the Company paid off the July 1, 2021 Lobo Note with the issuance of a one-month unsecured promissory note in the principal amount of $<span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20211001__us-gaap--DebtInstrumentAxis__custom--OneMonthUnsecuredPromissoryNotesMember__dei--LegalEntityAxis__custom--LoboHoldingsLLCMember_zYZeJxTN95ml" title="Debt instrument, principal amount">100,000, which accrued interest at the rate of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20211001__us-gaap--DebtInstrumentAxis__custom--OneMonthUnsecuredPromissoryNotesMember__dei--LegalEntityAxis__custom--LoboHoldingsLLCMember_zuTD9uXAxTR2">10% per annum and matured on November 1, 2021. On November 1, 2021, the Company paid Lobo $100,877 of principal and accrued interest in full satisfaction of the amounts due to Lobo under the one-month unsecured promissory note dated October 1, 2021, between the Company and Lobo, and the Lobo Note was extinguished. Interest expense for the Lobo Note totaled approximately $<span id="xdx_906_eus-gaap--InterestExpenseDebt_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--FourMonthUnsecuredPromissoryNotesMember__dei--LegalEntityAxis__custom--LoboHoldingsLLCMember_zIHmN7oHAoA7" title="Interest expenses">8,300 during the year ended December 31, 2021. Payroll Protection Program Loans On March 2, 2021, the Company received proceeds of $<span id="xdx_902_ecustom--ProceedsFromPaycheckProtectionProgramLoan_c20210301__20210302__us-gaap--TypeOfArrangementAxis__custom--PayrollProtectionProgramLoanMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNotesMember_zGDZmea0Nsga" title="Proceeds from loan">371,944 and issued an unsecured promissory note to US Century in the principal amount of $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210302__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNotesMember__dei--LegalEntityAxis__custom--USCenturyMember_zjJq9HqG5ONj" title="Debt instrument, principal amount">371,944 in connection with a CARES Act Payroll Protection Program (“PPP Loan”). The note accrues interest at <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20210302__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNotesMember__dei--LegalEntityAxis__custom--USCenturyMember_zBDRjvV0GYhk" title="Debt instrument, interest rate">1.0% per annum, matures five years from the date of issuance and is fully guaranteed by the SBA and may be forgiven provided certain criteria are met. In September 2021, the Company applied for the loan forgiveness by the SBA through US Century Bank for the full amount which was granted in October 2021 and was recognized as other income in the consolidated statement of operations for the year ended December 31, 2021.

5000000

The advance rate of the revolving line of credit is 85% with respect to eligible accounts receivable and the lower of 60% of the Borrowers’ eligible inventory, or 80% of the net orderly liquidation value, subject to an inventory sublimit of $2,500,000. The inventory portion of the loan will never exceed 50% of the outstanding balance. Interest on the line of credit is the prime rate (with a floor of 3.25%), plus 3.75%. The Borrowers paid Lighthouse a facility fee of $50,000 in three instalments of $16,667 in March, April and May 2021 and will pay an additional facility fee of $25,000 on each anniversary of March 31, 2021. On January 14, 2022, the maximum inventory advance under the line of credit was adjusted from 50% to 70% until June 30, 2022, 65% to July 31, 2022, 60% to August 31, 2022 and 55% to September 30, 2022 at a monthly fee of 0.25% on the portion of the loan in excess of the 50% advance, in order to increase imports to meet customer demand

1000000

50000

784450

12552008

13144141

1776068

893000

960000

0.06

67000

339712

5750000

1000000

4.50

150000

87000

2022397

750000

150000

87144 1035253

1378620

643777

The outstanding principal under the note is payable commencing July 24, 2022, in 18 consecutive monthly installments of $333,333, at the Company’s option, in cash or shares of common stock at a price (the “Repayment Share Price”) based on 90% of the five lowest volume weighted average prices (“VWAP”) during the 20-days prior to the payment date with a floor price of $1.50 per share (the “Floor Price”), or a combination of cash and stock provided that if at any time the Repayment Share Price is deemed to be the Floor Price, then in addition to shares, the Company will pay Lind an additional amount in cash as determined pursuant to a formula contained in the note

333333

0.80

0.10

5.00

0.0499

Upon a change of control of the Company, as defined in the note, Lind has the right to require the Company to prepay 10% of the outstanding principal amount of the note. The Company may prepay the outstanding principal amount of the note, provided Lind may convert up to 25% of the principal amount of the note at a price per share equal to the lesser of the Repayment Share Price or the conversion price

1.25

0.80

1666666

666666

1175973

899999

60000

The loan initially bears no interest and is due on December 31, 2025. The borrower may prepay all or part of the loan commencing November 1, 2022 and, if by December 31, 2022

the Company had paid 75% of the loan amount, the remaining 25% will be forgiven as per the loan agreement. If less than 75% of the loan amount is outstanding by December 31, 2022

0.050

500000

The note bears and interest rate of 4% per annum. The note is payable quarterly based on an amount equal to the lesser of (i) $25,000 or (ii) 25% of the EBITDA of Coastal Pride, as determined on the first day of each quarter

0.04

18000

19700

34205

38799

104640

87842

0.04

The note is payable in equal quarterly payments over six quarters beginning August 26, 2021

2.00

1700

3300

16257

75707

71372

0.04

The note is payable in equal quarterly payments over six quarters beginning August 26, 2021

2.00

1400

2700

13209

61511

50786

0.04

The note is payable in equal quarterly payments over six quarters beginning August 26, 2021

2.00

1000

1900

9399

43771

1000000

the term of which was previously extended to March 31, 2020 after which time, on May 21, 2020, the Kenar Note was amended to (i) set the maturity date at March 31, 2021

0.18

4000000

1021266

0.18

2655292

918539

79100

100000

0.18

1000000

The Lobo Note matured on August 2, 2019 and was extended through December 2, 2019 on the same terms and conditions

100000

0.15

100000

0.10

100000

0.10

100000

0.10

100000

0.10

100000

0.10

100877

8300

371944

0.010

Note 8. Acquisitions Acquisition of Taste of BC Aquafarms On June 24, 2021, the Company consummated the acquisition of TOBC and TOBC became a wholly owned subsidiary of the Company. The acquisition was accounted for as a business combination under the provisions of ASC 805. The aggregate purchase price of CAD$5,000,000 was paid as follows: (i) an aggregate of CAD$1,000,000 in cash to the Sellers; (ii) promissory notes in the aggregate principal amount of CAD$200,000 to the Sellers; (iii) 987,741 shares of the Company’s common stock and an aggregate of 344,957 shares of the Company’s common stock were issued on August 3, 2021 and put in escrow until June 24, 2023. If, within 24 months of the closing, TOBC has cumulative revenue of at least CAD$1,300,000, the Sellers will receive all of the escrowed shares. If, as of the 24-month anniversary of the closing, TOBC has cumulative revenue of less than CAD$1,300,000, the Sellers will receive a prorated number of the escrowed shares based on the actual cumulative revenue of TOBC as of such date. The transaction costs incurred in connection with the acquisition of TOBC amounted to $31,000 which were expensed as incurred. Fair Value of Consideration Transferred and Recording of Assets Acquired <p id="xdx_89D_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zzePNJ1UCfr" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table summarizes the acquisition date fair value of the consideration paid, identifiable assets acquired, and liabilities assumed, including goodwill. Schedule of Fair Value of Assets Acquired and Liabilities Assumed <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Consideration Paid:</td><td> </td> <td colspan="2" id="xdx_49C_20221231_zzxkFnZWisTi" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_406_ecustom--EquityFairValueDisclosureCashAndCashEquivalents_iI_pp0p0_zSelzqgpUyWa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">814,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--EquityFairValueDisclosureCommonStock_iI_pp0p0_z2eHVR3cIyi6" style="vertical-align: bottom"> <td style="text-align: left">Common stock, <span id="xdx_902_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--BusinessAcquisitionAxis__custom--TasteofBCAquafarmsIncMember_zLt4VudUh6G1" title="Business combination number of shares">987,741 shares of common stock of the Company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,975,483</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--EquityFairValueDisclosureUnsecuredPromissoryNote_iI_pp0p0_zfpvLs9CPmE1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Promissory notes to Sellers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162,400</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--EquityFairValueDisclosureUnsecuredConvertiblePromissoryNotePayableToSeller_iI_pp0p0_ze1rHEcKECRj" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1.5pt">Contingent consideration - Common stock, <span id="xdx_90C_ecustom--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssuedInEscrow_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--BusinessAcquisitionAxis__custom--TasteofBCAquafarmsIncMember_zIor1ini5jE9" title="Number of shares issued in escrow">344,957 shares of common stock of the Company in escrow</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">689,914</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--EquityFairValueDisclosure_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value of total consideration</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,641,797</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Purchase Price Allocation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_pp0p0" style="vertical-align: bottom"> <td style="text-align: left">Tangible assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,137,650</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssetsTrademarks_iI_pp0p0_zTXvlmWt4ja6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Trademarks</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">406,150</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssetsCustomerRelationships_iI_pp0p0_zSHJCwE82jG3" style="vertical-align: bottom"> <td style="text-align: left">Customer relationships</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">592,979</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssetsNoncompeteAgreements_iI_pp0p0_zfkXUqBZiBe4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Non-compete agreements </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,845 </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssetsGoodwill_iI_pp0p0_zFCEiMwoEFK4" style="vertical-align: bottom"> <td style="text-align: justify">Goodwill</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">836,669</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_pp0p0_di_zempsx6c04Q" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Liabilities assumed</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">(453,496</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iI_pp0p0" style="vertical-align: bottom"> <td style="text-align: left">Fair market value of net assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,641,797</td><td style="text-align: left"> </td></tr> </table> In determining the fair value of the common stock issued, the Company considered the value of the stock as estimated by the Company at the time of closing which was determined to be $2.00, based on the Company’s private placement offering price. Liabilities assumed included three mortgage loans of approximately CAD$490,000 which were paid off by the Company on July 9, 2021. The Company has one commercial loan outstanding for CAD$60,000 which is due on December 31, 2025. Pro Forma Information The following pro forma information assumes the TOBC acquisition occurred on January 1, 2021. For the TOBC acquisition, depreciation and amortization has been included in the calculation of the below pro forma information based upon the actual acquisition costs. Schedule of Proforma Information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20210101__20211231_zsZBVeIs9YU4" style="border-bottom: Black 1.5pt solid; text-align: center">For the year ended December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessAcquisitionsProFormaRevenue_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; padding-bottom: 2.5pt">Revenue</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">12,029,325</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zkuTH95lPSs2" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 2.5pt">Net loss attributable to common shareholders</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(3,102,683</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Basic and diluted loss per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.14</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> The information included in the pro forma amounts is derived from historical information obtained from the Sellers of TOBC. Acquisition of Gault Seafood On February 3, 2022, Coastal Pride entered into an asset purchase agreement with Gault Seafood and Robert J. Gault II pursuant to which Coastal Pride acquired all of Gault Seafood’s right, title and interest in and to assets relating to Gault Seafood’s soft-shell crab operations, including intellectual property, equipment, vehicles and other assets used in connection with the soft-shell crab operations. Coastal Pride did not assume any liabilities in connection with the acquisition. The purchase price for the assets consisted of a cash payment in the amount of $359,250 and the issuance of <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220202__20220203__us-gaap--DebtInstrumentAxis__custom--AcquisitionOfGaultSeafoodMember_zFBL0TmbVywe" title="Stock issued during period shares acquisitions">167,093 shares of common stock of the Company with a fair value of $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220202__20220203__us-gaap--DebtInstrumentAxis__custom--AcquisitionOfGaultSeafoodMember_zfHMvq6QEbmk" title="Stock issued during period value acquisitions">359,250. The acquisition was accounted for as an asset acquisition. Fair Value of Consideration Transferred and Recording of Assets Acquired <p id="xdx_89B_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zwui7kdHIqbd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The following table summarizes the acquisition date fair value of the consideration paid and identifiable assets acquired. Schedule of Fair Value of Assets Acquired and Liabilities Assumed <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="font-weight: bold"> </td><td> </td> <td colspan="2" id="xdx_491_20221231_zMVE9hyUeh87" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Consideration Paid:</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_405_ecustom--EquityFairValueDisclosureCashAndCashEquivalents_iI_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zedfyqozFZO8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">359,250</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--EquityFairValueDisclosureCommonStock_iI_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zGDEWym785Xi" style="vertical-align: bottom"> <td style="text-align: left">Common stock,<span id="xdx_903_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zeFNqiHsuRCc"> 167,093 shares of common stock of the Company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">359,250</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--TransactionCosts_iI_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zyFqglau8WVe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Transaction costs</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">39,231</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--EquityFairValueDisclosure_iI_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zacvlHjaF52f" style="vertical-align: bottom"> <td>Fair value of total consideration</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">757,731</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Purchase Price Allocation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zcoPrgWZrKxf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fixed assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">146,600</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssetsCustomerRelationships_iI_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zMGaE3XKqzF6" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1.5pt">Customer relationships</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">611,131</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iI_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zjm59mnTwG29" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair market value of net assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">757,731</td><td style="text-align: left"> </td></tr> </table>

5000000

1000000

200000

987741

344957

1300000

31000

<p id="xdx_89D_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zzePNJ1UCfr" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table summarizes the acquisition date fair value of the consideration paid, identifiable assets acquired, and liabilities assumed, including goodwill. Schedule of Fair Value of Assets Acquired and Liabilities Assumed <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="font-weight: bold">Consideration Paid:</td><td> </td> <td colspan="2" id="xdx_49C_20221231_zzxkFnZWisTi" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_406_ecustom--EquityFairValueDisclosureCashAndCashEquivalents_iI_pp0p0_zSelzqgpUyWa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">814,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--EquityFairValueDisclosureCommonStock_iI_pp0p0_z2eHVR3cIyi6" style="vertical-align: bottom"> <td style="text-align: left">Common stock, <span id="xdx_902_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--BusinessAcquisitionAxis__custom--TasteofBCAquafarmsIncMember_zLt4VudUh6G1" title="Business combination number of shares">987,741 shares of common stock of the Company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,975,483</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--EquityFairValueDisclosureUnsecuredPromissoryNote_iI_pp0p0_zfpvLs9CPmE1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Promissory notes to Sellers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162,400</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--EquityFairValueDisclosureUnsecuredConvertiblePromissoryNotePayableToSeller_iI_pp0p0_ze1rHEcKECRj" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1.5pt">Contingent consideration - Common stock, <span id="xdx_90C_ecustom--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssuedInEscrow_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--BusinessAcquisitionAxis__custom--TasteofBCAquafarmsIncMember_zIor1ini5jE9" title="Number of shares issued in escrow">344,957 shares of common stock of the Company in escrow</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">689,914</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--EquityFairValueDisclosure_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value of total consideration</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,641,797</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Purchase Price Allocation:</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_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_pp0p0" style="vertical-align: bottom"> <td style="text-align: left">Tangible assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,137,650</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssetsTrademarks_iI_pp0p0_zTXvlmWt4ja6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Trademarks</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">406,150</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssetsCustomerRelationships_iI_pp0p0_zSHJCwE82jG3" style="vertical-align: bottom"> <td style="text-align: left">Customer relationships</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">592,979</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssetsNoncompeteAgreements_iI_pp0p0_zfkXUqBZiBe4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Non-compete agreements </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,845 </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssetsGoodwill_iI_pp0p0_zFCEiMwoEFK4" style="vertical-align: bottom"> <td style="text-align: justify">Goodwill</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">836,669</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_pp0p0_di_zempsx6c04Q" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Liabilities assumed</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">(453,496</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iI_pp0p0" style="vertical-align: bottom"> <td style="text-align: left">Fair market value of net assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,641,797</td><td style="text-align: left"> </td></tr> </table>

814000

987741

1975483 162400 344957 689914

3641797

2137650

406150 592979 121845 836669

453496

3641797

2.00

490000

60000

The following pro forma information assumes the TOBC acquisition occurred on January 1, 2021. For the TOBC acquisition, depreciation and amortization has been included in the calculation of the below pro forma information based upon the actual acquisition costs. Schedule of Proforma Information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20210101__20211231_zsZBVeIs9YU4" style="border-bottom: Black 1.5pt solid; text-align: center">For the year ended December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessAcquisitionsProFormaRevenue_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; padding-bottom: 2.5pt">Revenue</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">12,029,325</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zkuTH95lPSs2" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 2.5pt">Net loss attributable to common shareholders</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(3,102,683</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Basic and diluted loss per share</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">(0.14</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

12029325

-3102683

-0.14

359250

167093

359250

<p id="xdx_89B_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zwui7kdHIqbd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The following table summarizes the acquisition date fair value of the consideration paid and identifiable assets acquired. Schedule of Fair Value of Assets Acquired and Liabilities Assumed <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="font-weight: bold"> </td><td> </td> <td colspan="2" id="xdx_491_20221231_zMVE9hyUeh87" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Consideration Paid:</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_405_ecustom--EquityFairValueDisclosureCashAndCashEquivalents_iI_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zedfyqozFZO8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">359,250</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--EquityFairValueDisclosureCommonStock_iI_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zGDEWym785Xi" style="vertical-align: bottom"> <td style="text-align: left">Common stock,<span id="xdx_903_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zeFNqiHsuRCc"> 167,093 shares of common stock of the Company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">359,250</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--TransactionCosts_iI_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zyFqglau8WVe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Transaction costs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">39,231</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--EquityFairValueDisclosure_iI_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zacvlHjaF52f" style="vertical-align: bottom"> <td>Fair value of total consideration</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">757,731</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Purchase Price Allocation:</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--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zcoPrgWZrKxf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fixed assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">146,600</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssetsCustomerRelationships_iI_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zMGaE3XKqzF6" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1.5pt">Customer relationships</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">611,131</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iI_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zjm59mnTwG29" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair market value of net assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">757,731</td><td style="text-align: left"> </td></tr> </table>

359250

167093

359250 39231

757731

146600

611131

757731

Note 9. Stockholders’ Equity Preferred Stock Our Board of Directors has designated <span id="xdx_909_ecustom--NumberOfDesignatedPreferredStock_iI_c20221231__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember__us-gaap--StatementClassOfStockAxis__custom--EightPercentageSeriesAConvertiblePreferredStockMember_zpy5OkMc2HC6" title="Number of designated preferred stock">10,000 shares of preferred stock as “8% Series A Convertible Preferred Stock”. The Series A Convertible Preferred Stock (“Series A Stock”) has no maturity and is not subject to any sinking fund or redemption and will remain outstanding indefinitely unless and until converted by the holder or the Company redeems or otherwise repurchases the Series A Stock. Dividends. Cumulative dividends accrue on each share of Series A Stock at the rate of <span id="xdx_90E_eus-gaap--PreferredStockDividendRatePercentage_dp_uPure_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAEightPrecentageCumulativeConvertiblePreferredMember_zYDGiq3ynoSc" title="Dividend rate">8% (the “Dividend Rate”) of the purchase price of $1,000.00 per share, commencing on the date of issuance. Dividends are payable quarterly, when and if declared by the Board, beginning on September 30, 2018 (each a “Dividend Payment Date”) and are payable in shares of common stock (a “PIK Dividend”) with such shares being valued at the daily volume weighted average price (“VWAP”) of the common stock for the thirty trading days immediately prior to each Dividend Payment Date or if not traded or quoted as determined by an independent appraiser selected in good faith by the Company. Any fractional shares of a PIK Dividend will be rounded to the nearest one-hundredth of a share. All shares of common stock issued in payment of a PIK Dividend will be duly authorized, validly issued, fully paid and non-assessable. Dividends will accumulate whether or not the Company has earnings, there are funds legally available for the payment of those dividends and whether or not those dividends are declared by the Board. Dividends of common stock were authorized for issuance to the stockholders in accordance with the terms of the Certificate of Designation for the Series A Stock. On March 31, 2021, the Company issued 11,975 shares of common stock to Series A preferred stockholders as a common stock dividend for the quarter ended March 31, 2021. Conversion. Each share of Series A Stock is convertible at any time and in the sole discretion of the holder, into shares of common stock at a conversion rate of 500 shares of common stock for each share of Series A Stock (the “Conversion Rate”) The Company analyzed the embedded conversion option for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the conversion option should be classified as equity. On June 30 2021, all preferred shares were converted to common shares and the Company issued an aggregate of <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20220101__20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesAPreferredShareHoldersMember_zHuKvslFxBQe" title="Stock issued during the value">706,500 shares of common stock to Series A preferred shareholders upon conversion of an aggregate 1,413 shares of Series A Stock. Common Stock The Company is authorized to issue 100,000,000 shares of common stock at a par value of $0.0001 and had 26,766,425 and 24,671,318 shares of common stock issued and outstanding as of December 31, 2022 and 2021, respectively. On July 1, 2020, the Company entered into an investment banking engagement agreement, as amended on October 30, 2020, with Newbridge Securities Corporation. In consideration for advisory services, the Company agreed to issue Newbridge a total of <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20200628__20200702__us-gaap--TypeOfArrangementAxis__custom--InvestmentBankingEngagementAgreementMember_zI16KGXftv61" title="Stock Issued During Period, Shares, New Issues">60,000 shares of common stock with a fair value of $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20200628__20200702__us-gaap--TypeOfArrangementAxis__custom--InvestmentBankingEngagementAgreementMember_zm9TFxDX9q1j" title="Stock Issued During Period, Value, New Issues">138,000 which is amortized to expense over the term of the agreement. The Company recognized stock compensation expense of $<span id="xdx_909_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_c20210101__20211231__us-gaap--TypeOfArrangementAxis__custom--InvestmentBankingEngagementAgreementMember_zHcYvzf2ZEq1" title="Issuance of stock compensation expenses">69,000 for the year ended December 31, 2021 in connection with these shares. On February 8, 2021, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210207__20210208__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember_ze1LP2GLcrm6" title="Stock issued during period shares issued for services">25,000 shares of common stock with a fair value of $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20210207__20210208__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember_z9cLMpehEsi5" title="Stock issued during period, value issued for services">25,250 to an investor relations firm for services provided to the Company under an investor relations consulting agreement. On March 30, 2021, the Company issued 10,465 shares of common stock with a fair value of $24,697 to the designee of a law firm for services provided to the Company. On March 31, 2021, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210329__20210331__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember_zQKwMS4Szjw4" title="Stock issued during period shares issued for services">5,000 shares of common stock with a fair value of $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20210329__20210331__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember_z0xLlWeLvASi" title="Stock issued during period, value issued for services">11,800 to an investor relations firm for services provided to the Company under an investor relations consulting agreement. On March 31, 2021, the Company issued 11,975 shares of common stock to Series A preferred stockholders as a common stock dividend with an aggregate fair value of $28,260 for the three months ended March 31, 2021. On April 15, 2021, the Company issued an aggregate of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210414__20210415__srt--TitleOfIndividualAxis__custom--WalterLubkinJrWalterLubkinThreeTracyGrecoJohnLubkinMember_zJkWCVxnZJp9" title="Stock issued during period shares issued for services">16,460 shares of common stock to Walter Lubkin Jr., Walter Lubkin III, Tracy Greco and John Lubkin (collectively, the “Coastal Sellers”) in lieu of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20210414__20210415__srt--TitleOfIndividualAxis__custom--WalterLubkinJrWalterLubkinThreeTracyGrecoJohnLubkinMember_zlrSxW5XHfPk" title="Stock issued during period, value issued for services">39,504 of outstanding interest under promissory notes issued by the Company to the Coastal Sellers in connection with the Coastal Pride acquisition. On April 19, 2021, the Company issued 12,500 shares of common stock with a fair value of $25,000 to the designee of a law firm for services provided to the Company. On April 29, 2021, the Company issued 105,757 shares of common stock to Kenar in lieu of $227,378 of outstanding interest under the Kenar Note. On April 30, 2021, the Company issued 5,000 shares of common stock with a fair value of $28,500 to an investor relations firm for services provided to the Company under an investor relations consulting agreement. On May 31, 2021, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210531__20210531__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember_zx8GOKf4nlf2" title="Stock issued during period shares issued for services">5,000 shares of common stock with a fair value of $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20210531__20210531__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember_z7i0QAeIrZeg" title="Stock issued during period, value issued for services">31,500 to an investor relations firm for services provided to the Company under an investor relations consulting agreement. On June 24, 2021, the Company issued 987,741 shares to the sellers of TOBC as partial consideration for the sale of TOBC to the Company. On June 30, 2021, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210629__20210630__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember_z2YGnngWUhab" title="Stock issued during period shares issued for services">5,000 shares of common stock with a fair value of $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20210629__20210630__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember_zG9hXkKxlKYg" title="Stock issued during period, value issued for services">36,250 to an investor relations firm for services provided to the Company under an investor relations consulting agreement. On June 30, 2021, the Company issued 10,465 shares of common stock with a fair value of $75,871 to the designee of a law firm for services provided to the Company. On June 30, 2021, the Company issued an aggregate of 706,500 shares of common stock to Series A preferred stockholders upon conversion of an aggregate 1,413 shares of Series A preferred stock. On July 21, 2021, the Company entered into a consulting agreement as amended on November 10, 2021, with Intelligent Investments I, LLC (“Intelligent”). In consideration for consulting services, the Company agreed to issue Intelligent a total of <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pp0p0_c20210720__20210721__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__dei--LegalEntityAxis__custom--IntelligentInvestmentsILLCMember_zYiGFefM9K3d" title="Stock issued during period, shares, issued for services">52,326 shares of common stock with a fair value of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20210720__20210721__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__dei--LegalEntityAxis__custom--IntelligentInvestmentsILLCMember_zY20I3PWRDy5" title="Value of stock issued for service">171,106 which is amortized to expense over the term of the agreement. The Company recognized stock compensation expense of $<span id="xdx_90F_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__dei--LegalEntityAxis__custom--IntelligentInvestmentsILLCMember_z4k8pJERboY3" title="Stock compensation expense">136,885 for the year ended December 31, 2022 in connection with these shares. On August 3, 2021, the Company issued <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210802__20210803__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember_zgDTQaWKnivj" title="Stock issued during period shares issued for services">5,000 shares of common stock with a fair value of $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20210802__20210803__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember_zABAmUY3HEsc" title="Stock issued during period value issued for services">30,000 to an investor relations firm for services provided to the Company under an investor relations consulting agreement. On November 5, 2021, we issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20211104__20211105__dei--LegalEntityAxis__custom--NewBridgeSecuritiesCorporationMember_zPiRhEgEcS0h" title="Stock issued during period shares issued for services">800,000 shares of common stock to Newbridge Securities Corporation (“Newbridge”), as underwriters’ representative, in connection with our underwritten public offering for gross proceeds of $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pn6n6_c20211104__20211105__dei--LegalEntityAxis__custom--NewBridgeSecuritiesCorporationMember_zlfMOLRpFoGa" title="Stock issued during period value issued for services">4 million. On November 5, 2021 we issued a warrant to purchase an aggregate of <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211104__20211105__dei--LegalEntityAxis__custom--NewBridgeSecuritiesCorporationMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ztJyOKhGsjwl" title="Stock issued during period shares new issues">56,000 shares of common stock at an exercise price of $<span id="xdx_90B_eus-gaap--SharesIssuedPricePerShare_iI_c20211105__dei--LegalEntityAxis__custom--NewBridgeSecuritiesCorporationMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUKyOcZelVIh" title="Shares issued price per share">5.00 per share to Newbridge. Such warrant is exercisable on a date which is 180 days from the closing of the underwritten offering and expires on November 11, 2024. On December 31, 2021, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20211229__20211231__dei--LegalEntityAxis__custom--IntelligentInvestmentILLCMember_ziRW6Lr1gbBc" title="Stock issued during period shares issued for services">18,405 shares of common stock to Intelligent Investments I LLC for legal services provided to the Company. On December 31, 2021, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20211229__20211231__dei--LegalEntityAxis__custom--TraDigitalMarketingGroupMember_zmr0dYKza9Ok" title="Stock issued during period shares issued for services">5,000 shares of common stock to TraDigital Marketing Group for consulting services provided to the Company. On December 31, 2021, we issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20211229__20211231__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zcIpq86iILha" title="Stock issued during period shares issued for services">10,992 shares of common stock to each of Nubar Herian and John Keeler, <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20211229__20211231__srt--TitleOfIndividualAxis__custom--TrondRingstadMember_zvLESa58sXI3" title="Stock issued during period shares issued for services">15,107 shares of common stock to each of Timothy McLellan and Trond Ringstad and <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20211229__20211231__srt--TitleOfIndividualAxis__custom--JeffreyGuzyMember_zj1d7fQC1hH5" title="Stock issued during period shares issued for services">19,909 shares of common stock to Jeffrey Guzy for serving as directors of the Company. During the year ended December 31, 2021, we issued an aggregate of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20211229__20211231__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zIetZQRL0bN6">370,750 shares of common stock to investors upon the exercise of warrants for total proceeds of $<span id="xdx_90C_eus-gaap--ProceedsFromIssuanceOfWarrants_c20211229__20211231__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zFtqT0Qr7ojf">882,800. During the year ended December 31, 2021, the Company sold pursuant to subscription agreements an aggregate of <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211229__20211231__us-gaap--TypeOfArrangementAxis__us-gaap--SubscriptionArrangementMember_zUF7emlGu9W" title="Stock issued during period shares new issues">1,500,000 shares of common stock at $2.00 per share and issued warrants to purchase an aggregate of <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211229__20211231__us-gaap--TypeOfArrangementAxis__us-gaap--SubscriptionArrangementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z0haPcIw96L1" title="Stock issued during period shares new issues">1,500,000 shares at an exercise price of $<span id="xdx_90A_eus-gaap--SharesIssuedPricePerShare_iI_c20211231__us-gaap--TypeOfArrangementAxis__us-gaap--SubscriptionArrangementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zKYDoVTZQxqj" title="Shares issued price per share">2.00 to various accredited investors in private offerings for gross proceeds of $<span id="xdx_908_eus-gaap--ProceedsFromIssuanceOfWarrants_pn6n6_c20211229__20211231__us-gaap--TypeOfArrangementAxis__us-gaap--SubscriptionArrangementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zkHIchN5UOSi" title="Proceeds from issuance of warrants">3 million. On January 24, 2022, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_znimXV5M6O12" title="Stock issued during period shares issued for services">125,000 shares of common stock to an investor upon the exercise of warrants for total proceeds of $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceOfWarrants_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zZSUUeSGdSXl" title="Proceeds from issuance of warrants">250,000. On February 3, 2022, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220201__20220203__us-gaap--RelatedPartyTransactionAxis__custom--GaultSeafoodMember_zliRfiC9ldI2" title="Stock issued during period shares issued for services">167,093 shares of common stock with a fair value of $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20220201__20220203__us-gaap--RelatedPartyTransactionAxis__custom--GaultSeafoodMember_zirJMc19pmG4" title="Value of stock issued for service">359,250 to Gault Seafood as partial consideration for the purchase of certain of its assets. On March 31, 2022, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220328__20220331__us-gaap--RelatedPartyTransactionAxis__custom--IntelligentInvestmentsILLCMember_zmRHCB3AOVse" title="Stock issued during period shares issued for services">15,385 shares of common stock to Intelligent Investments I LLC, with a fair value of $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20220328__20220331__us-gaap--RelatedPartyTransactionAxis__custom--IntelligentInvestmentsILLCMember_z6ZCB2wvF0I4" title="Value of stock issued for service">30,000, for legal services provided to the Company. On March 31, 2022, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220328__20220331__us-gaap--RelatedPartyTransactionAxis__custom--TraDigitalMarketingGroupMember_zNf8rfV3S7r3" title="Stock issued during period shares issued for services">5,000 shares of common stock with a fair value of $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20220328__20220331__us-gaap--RelatedPartyTransactionAxis__custom--TraDigitalMarketingGroupMember_zPeg5A5fTiv6" title="Value of stock issued for service">9,750 to TraDigital Marketing Group for consulting services provided to the Company. On April 1, 2022, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220329__20220402__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zLpRwmJebVdf" title="Stock issued during period shares issued for services">2,871 shares of common stock with a fair value of $6,000 to the designee of Clear Think Capital LLC (“Clear Think Capital”) for consulting services provided to the Company. On April 4, 2022, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220403__20220404__dei--LegalEntityAxis__custom--SRAXMember_znCJSrNlkucf" title="Stock issued during period shares issued for services">9,569 shares of common stock with a fair value of $20,000 to SRAX, Inc. for consulting services provided to the Company which is amortized to expense over the term of the agreement. The Company recognized stock compensation expense of $15,000 for the year ended December 31, 2022 in connection with these shares. On April 5, 2022, the Company issued an aggregate of <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220403__20220405__dei--LegalEntityAxis__custom--NewbridgeSecuritiesCorporationMember_z1LUYEDufpw8" title="Stock issued during period shares issued for services">24,816 shares of common stock with a fair value of $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220403__20220405__dei--LegalEntityAxis__custom--NewbridgeSecuritiesCorporationMember_zPYXGh8TqVR3" title="Value of stock issued for service">156,341 to Newbridge Securities Corporation and its affiliates for consulting services provided to the Company. On May 1, 2022, the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220427__20220501__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zZmXHV4TAfa2" title="Stock issued during period, shares, issued for services">3,922 shares of common stock with a fair value of $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220427__20220501__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zQbelTrls8Fl" title="Stock issued during period, value, issued for services">6,000 to the designee of Clear Think Capital for consulting services provided to the Company. On June 1, 2022, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220530__20220602__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_ztYyWeuOFXy5" title="Stock issued during period, shares, issued for services">4,444 shares of common stock with a fair value of $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220530__20220602__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_z9EwzG5ELOAa" title="Stock issued during period, value, issued for services">6,000 to the designee of Clear Think Capital for consulting services provided to the Company. On June 3, 2022, the Company issued <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220601__20220603__us-gaap--RelatedPartyTransactionAxis__custom--TraDigitalMarketingGroupMember_zQZIibkYjlj6" title="Stock issued during period, shares, issued for services">10,000 shares of common stock with a fair value of $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220601__20220603__us-gaap--RelatedPartyTransactionAxis__custom--TraDigitalMarketingGroupMember_zDctVis5kQg9" title="Stock issued during period, value, issued for services">13,800 to TraDigital Marketing Group for consulting services provided to the Company. On June 30, 2022, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220629__20220630__dei--LegalEntityAxis__custom--IntelligentInvestmentILLCMember_z7agOql2LXr9" title="Stock issued during period, shares, issued for services">24,194 shares of common stock to Intelligent Investments I LLC, with a fair value of $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220629__20220630__dei--LegalEntityAxis__custom--IntelligentInvestmentILLCMember_z1eevvDSu52g" title="Stock issued during period, value, issued for services">30,000, for legal services provided to the Company. On July 1, 2022, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220701__20220701__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zm1pjeEwgFY" title="Stock issued during period shares issued for services">4,839 shares of common stock with a fair value of $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220701__20220701__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zl8Ku2cH4F6j" title="Number of stock issued for services, value">6,000 to the designee of Clear Think Capital for consulting services provided to the Company. On August 1, 2022, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220729__20220801__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zZyqxoGIVsBi" title="Stock issued during period shares issued for services">4,615 shares of common stock with a fair value of $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220729__20220801__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zBCjPyWNBQJ4" title="Number of stock issued for services, value">6,000 to the designee of Clear Think Capital for consulting services provided to the Company. On August 25, 2022, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220824__20220825__dei--LegalEntityAxis__custom--LindMember_zv2bfxrN2Syh" title="Stock issued during period shares issued for services">222,222 shares of common stock to Lind, with a fair value of $271,111, in satisfaction of the convertible promissory note. On September 1, 2022, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220829__20220901__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zvdvzzoEqP1a" title="Stock issued during period shares issued for services">5,217 shares of common stock with a fair value of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220829__20220901__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zhL9YGj2q8S" title="Number of stock issued for services, value">6,000 to the designee of Clear Think Capital for consulting services provided to the Company. On September 26, 2022, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220925__20220926__dei--LegalEntityAxis__custom--LindMember_zD78b2Jwn0ck" title="Stock issued during period shares issued for services">222,222 shares of common stock to Lind, with a fair value of $176,666, in satisfaction of the convertible promissory note. On October 1, 2022, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220929__20221001__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zMSoN9yJAArg" title="Stock issued during period shares issued for services">9,524 shares of common stock with a fair value of $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220929__20221001__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zlEosqRMi784" title="Number of stock issued for services, value">6,000 to the designee of Clear Think Capital for consulting services provided to the Company. On November 1, 2022, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20221029__20221101__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zGruN8PLomN2" title="Stock issued during period shares issued for services">6,593 shares of common stock with a fair value of $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20221029__20221101__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zg2SvW6D0Pfb" title="Number of stock issued for services, value">6,000 to the designee of Clear Think Capital for consulting services provided to the Company. On December 1, 2022, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20221129__20221201__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zvDwuU1Y65Qk" title="Stock issued during period shares issued for services">9,231 shares of common stock with a fair value of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20221129__20221201__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zENNtzjKbesh" title="Number of stock issued for services, value">6,000 to the designee of Clear Think Capital for consulting services provided to the Company. On December 21, 2022, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20221220__20221221__dei--LegalEntityAxis__custom--LindMember_zOqBqVEI3jF5" title="Stock issued during period shares issued for services">222,222 shares of common stock to Lind with a fair value of $100,000, in satisfaction of the convertible promissory note. On December 31, 2022, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20221229__20221231__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zeoWDkS6fsO9" title="Stock issued during period shares issued for services">62,500 shares of common stock to each of Nubar Herian and John Keeler, <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20221229__20221231__srt--TitleOfIndividualAxis__custom--TrondRingstadMember_zgKWWERPxtE6" title="Stock issued during period shares issued for services">100,000 shares of common stock to each of Timothy McLellan and Trond Ringstad, <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20221229__20221231__srt--TitleOfIndividualAxis__custom--JuanCarlosDaltoAndSilviaAlanaMember_zOCsxUsYBzge" title="Stock issued during period shares issued for services">43,403 shares of common stock to each of Juan Carlos Dalto and Silvia Alana and <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20221229__20221231__srt--TitleOfIndividualAxis__custom--JeffreyGuzyMember_zvGv94ojTk0c" title="Stock issued during period shares issued for services">143,750 shares of common stock to Jeffrey Guzy with a total fair value of $222,222 for serving as directors of the Company. On December 31, 2022, the Company issued an aggregate of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20221229__20221231__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zPqHurb4A9Yj" title="Stock issued during period shares issued for services">440,572 shares of common stock to Walter Lubkin Jr., Walter Lubkin III, Tracy Greco and John Lubkin in lieu of $<span id="xdx_90E_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedPartiesCurrent_c20221229__20221231__srt--TitleOfIndividualAxis__custom--WalterLubkinAndTracyGrecoAndJohnLubkinMember_znFSwUw0ALhk" title="Stock issued during period shares issued for services">176,228 of outstanding principal and interest under promissory notes issued by the Company to them in connection with the Coastal Pride acquisition.

10000

0.08

1000.00

11975

500

706500

1413

100000000

0.0001

26766425

24671318

60000

138000

69000

25000

25250

10465

24697

5000

11800

11975

28260

16460

39504

12500

25000

105757

227378

5000

28500

5000

31500

987741

5000

36250

10465

75871

706500

1413

52326

171106

136885

5000

30000

800000

4000000

56000

5.00

18405

5000

10992

15107

19909

370750

882800

1500000

2.00

1500000

2.00

3000000

125000

250000

167093

359250

15385

30000

5000

9750

2871

6000

9569

20000

15000

24816

156341

3922

6000

4444

6000

10000

13800

24194

30000

4839

6000

4615

6000

222222

271111

5217

6000

222222

176666

9524

6000

6593

6000

9231

6000

222222

100000

62500

100000

43403

143750

222222

440572

176228

Note 10. Options During the years ended December 31, 2022 and December 31, 2021, $187,385 and $549,231, respectively, in compensation expense was recognized on the following: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dxL_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--ChristopherConstableMember_zndi5kX5YNZb" title="Option term::XDX::P10Y">Ten-year options to purchase <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--ChristopherConstableMember_zPjgvACDUGDj" title="Option to purchase of common stock">3,120,000 shares of common stock at an exercise price of $<span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--ChristopherConstableMember_zKpEKMrJNZ9k" title="Exercise price">2.00, which vest <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--ChristopherConstableMember_zKYQSq1W2sEj" title="Vested grant date">one year from the date of grant, were issued to Christopher Constable, the Company’s former Chief Financial Officer, under the 2018 Plan during the year ended December 31, 2018 and have vested during the year ended December 31, 2019. In connection with our underwritten public offering, such shares underlying the option are subject to a lock-up and may not be sold or otherwise transferred until May 3, 2022. </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dxL_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--LongTermEmployeesMember_zANUn8RO4SE5" title="Option term::XDX::P10Y">Ten-year options to purchase <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--LongTermEmployeesMember_zptT6GXkGzs2" title="Option to purchase of common stock">351,250 shares of common stock at an exercise price of $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--LongTermEmployeesMember_zscJm5VVXqI1" title="Exercise price">2.00, which vest as to <span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_pid_dp_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--LongTermEmployeesMember_zBXINDwwEun" title="Stock option vesting percentage">25% of the shares subject to the option each year from the date of grant, were issued to various long-term employees under the 2018 Plan during the year ended December 31, 2019.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">3.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dxL_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--EmployeeMember_zlY81rxQ7kS1" title="Option term::XDX::P10Y">Ten-year options to purchase <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--EmployeeMember_zWmcxEbrplI5" title="Option to purchase of common stock">250,000 shares of common stock at an exercise price of $<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--EmployeeMember_zhCNMrQJPTz2" title="Exercise price">2.00, which vest as to <span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_pid_dp_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--EmployeeMember_zRq2GmQcdmFe" title="Stock option vesting percentage">20% of the shares subject to the option each year from the date of grant, were issued to an employee under the 2018 Plan during the year ended December 31, 2019.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">4.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dxL_c20190101__20191231__srt--TitleOfIndividualAxis__custom--ContractorsMember_zutNtGTO4Gj8" title="Option term::XDX::P10Y">Ten-year options to purchase <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20190101__20191231__srt--TitleOfIndividualAxis__custom--ContractorsMember_z1ucU6pdhevf" title="Option to purchase of common stock">25,000 shares of common stock at an exercise price of $<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20191231__srt--TitleOfIndividualAxis__custom--ContractorsMember_zJmgibiYsljc" title="Exercise price">2.00, which vest as to <span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_pid_dp_c20190101__20191231__srt--TitleOfIndividualAxis__custom--ContractorsMember_zFbHlCTb02t7" title="Stock option vesting percentage">25% of the shares subject to the option each year from the date of grant, were issued to various contractors during the year ended December 31, 2019.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">5.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dxL_c20210101__20211231__srt--TitleOfIndividualAxis__srt--DirectorMember_zcXCsciCQdab" title="Option term::XDX::P3Y">Three-year options to purchase an aggregate of <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20210101__20211231__srt--TitleOfIndividualAxis__srt--DirectorMember_zP5n4lyvUowb" title="Option to purchase of common stock">500,000 shares of common stock at an exercise price of $<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20211231__srt--TitleOfIndividualAxis__srt--DirectorMember_zSt5iEASxes6" title="Exercise price">2.00, which vest in equal monthly installments during the first year from the date of grant, were issued to the Company’s directors during the year ended December 31, 2021.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">6. 7. 8. 9.</td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dxL_c20210101__20211231__srt--TitleOfIndividualAxis__srt--OfficerMember_zEAM1Mlx8mJ4" title="Option term::XDX::P5Y">Three-year options to purchase an aggregate of <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20210101__20211231__srt--TitleOfIndividualAxis__srt--OfficerMember_zhsq9Qczyw7c" title="Option to purchase of common stock">7,013 shares of common stock at an exercise price of $<span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20211231__srt--TitleOfIndividualAxis__srt--OfficerMember_z1In5avh9Av6" title="Exercise price">6.00, which vest in equal monthly installments during the term of the option, were issued to an officer of the Company during the year ended December 31, 2021. <span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dxL_c20220101__20221231__srt--TitleOfIndividualAxis__srt--DirectorMember_zW8VV0WzIIKj" title="Option term::XDX::P5Y">Five-year options to purchase an aggregate of <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20220101__20221231__srt--TitleOfIndividualAxis__srt--DirectorMember_z0AoF7h06DWl" title="Option to purchase of common stock">175,000 shares of common stock at an exercise price of $<span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20221231__srt--TitleOfIndividualAxis__srt--DirectorMember_zeTBHgbxx4ri" title="Exercise price">2.00, which vest in equal monthly installments during the term of the option, were issued to the Company’s directors during the year ended December 31, 2022. <span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dxL_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeeOneMember_zxdyurER5ew5" title="Option term::XDX::P3Y">Three-year options to purchase <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeeOneMember_zM2pFSY2ksR2" title="Option to purchase of common stock">27,552 shares of common stock at an exercise price of $<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20221231__srt--TitleOfIndividualAxis__custom--EmployeeOneMember_zeVKELquxWD4" title="Exercise price">0.86, which vest in equal monthly installments during the term of the option, were issued to an employee during the year ended December 31, 2022. <span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dxL_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeeTwoMember_zbgu1mtCkllc" title="Option term::XDX::P3Y">Three-year options to purchase <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeeTwoMember_za3rSthLfjZ1" title="Option to purchase of common stock">5,696 shares of common stock at an exercise price of $<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20221231__srt--TitleOfIndividualAxis__custom--EmployeeTwoMember_zxCm8vxBIqa4" title="Exercise price">0.79, which vest in equal monthly installments during the term of the option, were issued to an employee during the year ended December 31, 2022.</td></tr> </table> <p id="xdx_899_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zBN30q3aiVLk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table summarizes the assumptions used to estimate the fair value of the stock options granted for the years ended December 31, 2022 and 2021: Schedule of Fair Value of Stock Options <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Expected Volatility</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_c20220101__20221231_zs8RkWov5tx3" title="Expected Volatility, Minimum">39% – <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_c20220101__20221231_zniQ6e6HD8Af" title="Expected volatility, maximum">48</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_c20210101__20211231_zE6A5cyYxWtf" title="Expected Volatility, Minimum">39% – <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_c20210101__20211231_zfCmFMRiSrKk" title="Expected volatility, maximum">48 </td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Risk Free Interest Rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_c20220101__20221231__srt--RangeAxis__srt--MinimumMember_z7y9zDD8qVn2" title="Risk free interest rate, Minimum">2.87% – <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_c20220101__20221231__srt--RangeAxis__srt--MaximumMember_z9OftsC0FuQg" title="Risk free interest rate, Maximum">4.27</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zlHqSQ7mpAW4" title="Risk free interest rate, Minimum">0.90% – <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zTaQYUh6Ot9g" title="Risk free interest rate, Maximum">1.69 </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected life of options</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__srt--RangeAxis__srt--MinimumMember_zwNc4zbZXQQh" title="Expected life of options,Maximum">3.0 – <span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__srt--RangeAxis__srt--MaximumMember_zl7YlX2ruZR9" title="Expected life of options,Minimum">5.0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zvs2GNMzK1A6" title="Expected life of options,Maximum">1.99 – <span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zYkIUFRyBqAc" title="Expected life of options,Minimum">5.0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> Under the Black-Scholes option pricing model, the fair value of the options to purchase an aggregate of <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20210101__20211231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember_zVNtA3ylEuNj" title="Option granted during period">683,430 shares of common stock granted during the year ended December 31, 2021 was estimated at $<span id="xdx_903_ecustom--EstimatedFairValueOfOptionGrantedDuringPeriod_pp0p0_c20210101__20211231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__srt--RangeAxis__srt--MaximumMember_z4dx8cOpMHf4" title="Estimated fair value of option granted during period">1,251,598 on the date of grant. For the year ended December 31, 2021, the unrecognized portion of the expense remaining outstanding was $<span id="xdx_900_ecustom--UnrecognizedOutstandingAmount_iI_pp0p0_c20211231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember_zpIT88reBfXd" title="Unrecognized outstanding amount">823,670. The weighted average period of unrecognized stock options compensation that is expected to be recognized as expense is approximately 7 years. During the year ended December 31, 2021, an aggregate of <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20210101__20211231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember_zPwnCd2N5Kuj" title="Number of options forfeited">85,000 shares subject to options were forfeited, <span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20210101__20211231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember_zVfOid67vxSd" title="Number of vested">12,500 shares were vested, which resulted in a reversal of the expense of $<span id="xdx_905_ecustom--ValueOfReversalExpensesOnSharesForfeited_pp0p0_c20210101__20211231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember_z8FW8dr7aoP5" title="Value of reversal expenses on shares forfeited">13,580. On April 20, 2022, the Company’s existing directors and two newly appointed directors each entered into a one-year director service agreement with the Company, which will automatically renew for successive one-year terms unless either party notifies the other of its desire not to renew the agreement at least 30 days prior to the end of the then current term, or unless earlier terminated in accordance with the terms of the agreement. As compensation for serving on the Board of Directors, each director will be entitled to a $25,000 annual stock grant and for serving on a Committee of the Board, an additional $<span id="xdx_90E_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensation_c20220419__20220420__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember__us-gaap--AwardDateAxis__custom--LastTradingDayofCalendarYearMember_zuDsr51BZX83" title="Stock granted for service">5,000 annual stock grant, both based upon the closing sales price of the common stock on the last trading day of the calendar year. Each director who serves as chairman of the Audit Committee, Compensation Committee and Nominating and Governance Committee will be entitled to an additional $<span id="xdx_907_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensation_c20220419__20220420__srt--TitleOfIndividualAxis__custom--AuditCommitteeMember_zcNTBzZSzg39" title="Compensation Arrangement with Individual, Compensation Expense">15,000, $<span id="xdx_904_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensation_c20220419__20220420__srt--TitleOfIndividualAxis__custom--CompensationCommitteeMember_zAP5rcp2s7rg" title="Compensation Arrangement with Individual, Compensation Expense">10,000 and $<span id="xdx_902_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensation_c20220419__20220420__srt--TitleOfIndividualAxis__custom--NominatingAndGovernanceCommitteeMember_zjF1gMZo3Ki8" title="Stock granted for service">7,500 annual stock grant, respectively. As additional consideration for such Board service, on April 20, 2022, <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward_pid_c20220419__20220420__srt--TitleOfIndividualAxis__srt--DirectorMember_zTgiyRt5EWs2" title="Option awarded term">each director was granted a five-year option to purchase <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20220419__20220420__srt--TitleOfIndividualAxis__srt--DirectorMember_zATFjjRE14uj" title="Option granted during period">25,000 shares of the Company’s common stock at an exercise price of $<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20220419__20220420__srt--TitleOfIndividualAxis__srt--DirectorMember_ztGMhwoDhmr2" title="Option exercise price">2.00 per share, which shares will vest in equal quarterly installments of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iI_pid_c20220420__srt--TitleOfIndividualAxis__srt--DirectorMember_zX8UfRuaDzqc" title="Number of shares vested">1,250 shares during the term of the option. The agreement also includes customary confidentiality provisions and one-year non-competition and non-solicitation provisions. On September 16, 2022, the Company granted an employee a three-year option to purchase <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20220915__20220916__srt--TitleOfIndividualAxis__custom--EmployeeMember_zVrpsJPiiBn3" title="Stock option purchase">27,552 shares of common stock at an exercise price of $<span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20220915__20220916__srt--TitleOfIndividualAxis__custom--EmployeeMember_zVHgEtQNP5j2" title="Option exercise price">0.86 which vests in equal monthly installments during the term of the option. On November 22, 2022, the Company granted an employee a three-year option to purchase <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20221121__20221122__srt--TitleOfIndividualAxis__custom--EmployeeMember_z58JflCWbOOg" title="Stock option purchase">5,696 shares of common stock at an exercise price of $<span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20221121__20221122__srt--TitleOfIndividualAxis__custom--EmployeeMember_zw1JynbKN01h" title="Option exercise price">0.79 which vests in equal monthly installments during the term of the option. Under the Black-Scholes option pricing model, the fair value of the <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_zGPMVcI7hAG9" title="Share-based payment award, options, grants in period, gross">175,000 options, <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_zw3qGqjcIT28" title="Share-based payment award, options, grants in period, gross">27,552 options and <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionThreeMember_z7DQe6QWZta8" title="Share-based payment award, options, grants in period, gross">2,696 options granted during the year ended December 31, 2022 is estimated at $<span id="xdx_901_ecustom--EstimatedFairValueOfOptionGrantedDuringPeriod_pp0p0_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_zKVPePzpwZG5" title="Estimated fair value of option granted during period">84,334, $<span id="xdx_90C_ecustom--EstimatedFairValueOfOptionGrantedDuringPeriod_pp0p0_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_ztshuWTNLvV5" title="Estimated fair value of option granted during period">8,409 and $<span id="xdx_90D_ecustom--EstimatedFairValueOfOptionGrantedDuringPeriod_pp0p0_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionThreeMember_zdIY20vnJEq4" title="Estimated fair value of option granted during period">1,615, respectively, on the date of grant using the following assumptions: stock price of $<span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_zr87k3UEnl0h" title="Stock price">1.57, $<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_zrVSaNafGrY" title="Stock price">0.86 and $<span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionThreeMember_zkOkIebupc9a" title="Stock price">0.79 at the grant date, exercise price of the option, option term, volatility rate of <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_zIpgqWJ48ik6" title="Volatility rate">39.23%, <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_zz8MUWrLZwo8" title="Volatility rate">46.72% and <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionThreeMember_z4iVRLUqfEd8" title="Volatility rate">46.72% and risk-free interest rate of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_zoRfK6RVLdck" title="Risk-free interest rate">2.87%, <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_z0ilucBjrnlh" title="Risk-free interest rate">3.81% and <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionThreeMember_z8d2hmS8gPx" title="Risk-free interest rate">4.27%, respectively. The unrecognized portion of the expense remaining at December 31, 2022 is $<span id="xdx_90A_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_zhnCZsY4Qzf5" title="Cost not yet recognized, amount">72,620, $<span id="xdx_905_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_zdcleE2fbTz5" title="Cost not yet recognized, amount">7,600 and $<span id="xdx_904_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionThreeMember_zxxMalEh1nQ9" title="Cost not yet recognized, amount">1,558, respectively, which is expected to be recognized to expense over a period of <span id="xdx_90D_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dc_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember_zTvUgk5fUhDh" title="Stock options recognized period">three years. The following table represents option activity for the years ended December 31, 2022 and 2021: Schedule of Option Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Number of Options</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average Exercise Price</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average Remaining Contractual Life in Years</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Aggregate Intrinsic Value</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; padding-bottom: 2.5pt">Outstanding - December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20210101__20211231_z2vZVNMoG06k" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Number of option, outstanding beginning">3,810,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20210101__20211231_z3NYc4UcbPn1" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Weighted average exercise price, outstanding beginning">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"><span id="xdx_90F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20210101__20211231_zastuPue7hBd" title="Weighted average remaining contractual life in years, outstanding beginning">7.87</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 11%; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Exercisable - December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iS_c20210101__20211231_zHpk8QXVmew8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, exercisable">3,280,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iS_c20210101__20211231_zclXeZr8TxAj" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercisable beginning">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm_dtY_c20210101__20211231_zKmiKH5QAtCl" title="Weighted average remaining contractual life in years, exercisable beginning">7.87</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iS_pp0p0_c20210101__20211231_zTOtY1lUCeEi" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate intrinsic value, exercisable beginning">721,600</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Granted</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20210101__20211231_ztFtVKXAyPt" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Option, Granted">683,430</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20210101__20211231_zqpr9ONQtSq2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, granted">2.12</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Forfeited</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20210101__20211231_zQ0AKriroeX1" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, forfeited">(63,750</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20210101__20211231_z59pLGOZbdze" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, forfeited">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Vested</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20210101__20211231_zzTmTM1naAEg" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, vested">3,807,127</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20210101__20211231_zeK7JfIM3Mb8" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, vested">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Outstanding - December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20220101__20221231_zNLqaUWNARv7" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, outstanding begining">4,429,680</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_c20220101__20221231_zQm3Bc5lKOc4" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Outstanding Beginning">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20220101__20221231_z1uqpyHM0ABj" title="Weighted average remaining contractual life in years, outstanding beginning">6.23</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Exercisable - December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iS_c20220101__20221231_zhcrCA2q9Pn5" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, exercisable">3,807,127</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iS_c20220101__20221231_zFtGmPPCKflc" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Exercisable Beginning">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm_dtY_c20220101__20221231_zS5kZBZOnFZ6" title="Weighted average remaining contractual life in years, exercisable beginning">6.83</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98D_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iS_c20220101__20221231_zHNlVEDGYBG2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate Intrinsic Value Exercisable, Beginning">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Granted</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20221231_zF68UomSioid" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Option, Granted">208,248</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220101__20221231_zrCanUKQ6zo7" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Granted">1.82</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Forfeited</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20220101__20221231_zpV4XfpARfK" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, forfeited">(176,417</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20220101__20221231_zoZEEORzmfB2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, forfeited">2.30</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Vested</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20220101__20221231_zMhGoswUB7Kb" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, vested">4,121,633</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20220101__20221231_ziOkhSH7Yvv1" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, vested">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Outstanding - December 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20220101__20221231_zLzALjpErGXf" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, outstanding ending">4,461,511</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20220101__20221231_zgLpoUvOnERa" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, outstanding ending">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231_z4WraDhx3bu7" title="Weighted average remaining contractual life in years, outstanding ending">5.25</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Exercisable - December 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20220101__20221231_zcDcSuEcSnG" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, exercisable ending">4,121,633</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20220101__20221231_zHIwqHrIbKE6" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercisable ending">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20221231_zE9wHNkRnzxa" title="Weighted average remaining contractual life in years, exercisable ending">5.28</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pp0p0_c20220101__20221231_zkzurdbjqYDh" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate intrinsic value, exercisable ending">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the year ended December 31, 2022, the Company determined that the five-year option to purchase <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TasteofBCMember_zNZb4TIJM6A2" title="Stock option purchase">176,417 shares of common stock at an exercise price of $<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TasteofBCMember_zd3HVCSUWpH9" title="Option exercise price">2.30 granted to an employee of TOBC in 2021 does not meet the vesting requirements pursuant to the terms of the option grant and accordingly, reversed the expense recorded of approximately $<span id="xdx_90B_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsReversedExpense_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--TasteofBCMember_zHXgz3Fg4kn2" title="Reversed expense">76,400 and $<span id="xdx_901_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsReversedExpense_c20210101__20211231__us-gaap--TypeOfArrangementAxis__custom--TasteofBCMember_zZ9VqDRzTbwl" title="Reversed expense">79,023 for the years ended December 31, 2022 and 2021, respectively. The non-vested options outstanding are 339,878 and 998,431 for the years ended December 31, 2022 and 2021, respectively.

187385

549231

3120000

2.00

P1Y

351250

2.00

0.25

250000

2.00

0.20

25000

2.00

0.25

500000

2.00

7013

6.00

175000

2.00

27552

0.86

5696

0.79

<p id="xdx_899_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zBN30q3aiVLk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table summarizes the assumptions used to estimate the fair value of the stock options granted for the years ended December 31, 2022 and 2021: Schedule of Fair Value of Stock Options <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Expected Volatility</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_c20220101__20221231_zs8RkWov5tx3" title="Expected Volatility, Minimum">39% – <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_c20220101__20221231_zniQ6e6HD8Af" title="Expected volatility, maximum">48</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_c20210101__20211231_zE6A5cyYxWtf" title="Expected Volatility, Minimum">39% – <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_c20210101__20211231_zfCmFMRiSrKk" title="Expected volatility, maximum">48 </td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Risk Free Interest Rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_c20220101__20221231__srt--RangeAxis__srt--MinimumMember_z7y9zDD8qVn2" title="Risk free interest rate, Minimum">2.87% – <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_c20220101__20221231__srt--RangeAxis__srt--MaximumMember_z9OftsC0FuQg" title="Risk free interest rate, Maximum">4.27</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zlHqSQ7mpAW4" title="Risk free interest rate, Minimum">0.90% – <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zTaQYUh6Ot9g" title="Risk free interest rate, Maximum">1.69 </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected life of options</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__srt--RangeAxis__srt--MinimumMember_zwNc4zbZXQQh" title="Expected life of options,Maximum">3.0 – <span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__srt--RangeAxis__srt--MaximumMember_zl7YlX2ruZR9" title="Expected life of options,Minimum">5.0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zvs2GNMzK1A6" title="Expected life of options,Maximum">1.99 – <span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zYkIUFRyBqAc" title="Expected life of options,Minimum">5.0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>

0.39

0.48

0.39

0.48

0.0287

0.0427

0.0090

0.0169

P3Y

P5Y

P1Y11M26D

P5Y

683430

1251598 823670

85000

12500

13580

25000

5000

15000

10000

7500

each director was granted a five-year option to purchase

25000

2.00

1250

27552

0.86

5696

0.79

175000

27552

2696

84334 8409 1615

1.57

0.86

0.79

0.3923

0.4672

0.0287

0.0381

0.0427

72620

7600

1558

P3Y

The following table represents option activity for the years ended December 31, 2022 and 2021: Schedule of Option Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Number of Options</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average Exercise Price</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average Remaining Contractual Life in Years</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Aggregate Intrinsic Value</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; padding-bottom: 2.5pt">Outstanding - December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20210101__20211231_z2vZVNMoG06k" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Number of option, outstanding beginning">3,810,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20210101__20211231_z3NYc4UcbPn1" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Weighted average exercise price, outstanding beginning">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"><span id="xdx_90F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20210101__20211231_zastuPue7hBd" title="Weighted average remaining contractual life in years, outstanding beginning">7.87</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 11%; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Exercisable - December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iS_c20210101__20211231_zHpk8QXVmew8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, exercisable">3,280,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iS_c20210101__20211231_zclXeZr8TxAj" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercisable beginning">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm_dtY_c20210101__20211231_zKmiKH5QAtCl" title="Weighted average remaining contractual life in years, exercisable beginning">7.87</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iS_pp0p0_c20210101__20211231_zTOtY1lUCeEi" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate intrinsic value, exercisable beginning">721,600</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Granted</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20210101__20211231_ztFtVKXAyPt" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Option, Granted">683,430</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20210101__20211231_zqpr9ONQtSq2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, granted">2.12</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Forfeited</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20210101__20211231_zQ0AKriroeX1" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, forfeited">(63,750</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20210101__20211231_z59pLGOZbdze" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, forfeited">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Vested</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20210101__20211231_zzTmTM1naAEg" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, vested">3,807,127</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20210101__20211231_zeK7JfIM3Mb8" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, vested">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Outstanding - December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20220101__20221231_zNLqaUWNARv7" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, outstanding begining">4,429,680</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_c20220101__20221231_zQm3Bc5lKOc4" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Outstanding Beginning">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20220101__20221231_z1uqpyHM0ABj" title="Weighted average remaining contractual life in years, outstanding beginning">6.23</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Exercisable - December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iS_c20220101__20221231_zhcrCA2q9Pn5" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, exercisable">3,807,127</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iS_c20220101__20221231_zFtGmPPCKflc" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Exercisable Beginning">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm_dtY_c20220101__20221231_zS5kZBZOnFZ6" title="Weighted average remaining contractual life in years, exercisable beginning">6.83</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98D_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iS_c20220101__20221231_zHNlVEDGYBG2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate Intrinsic Value Exercisable, Beginning">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Granted</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20221231_zF68UomSioid" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Option, Granted">208,248</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220101__20221231_zrCanUKQ6zo7" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Granted">1.82</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Forfeited</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20220101__20221231_zpV4XfpARfK" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, forfeited">(176,417</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20220101__20221231_zoZEEORzmfB2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, forfeited">2.30</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Vested</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20220101__20221231_zMhGoswUB7Kb" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, vested">4,121,633</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20220101__20221231_ziOkhSH7Yvv1" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, vested">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Outstanding - December 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20220101__20221231_zLzALjpErGXf" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, outstanding ending">4,461,511</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20220101__20221231_zgLpoUvOnERa" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, outstanding ending">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231_z4WraDhx3bu7" title="Weighted average remaining contractual life in years, outstanding ending">5.25</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Exercisable - December 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20220101__20221231_zcDcSuEcSnG" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, exercisable ending">4,121,633</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20220101__20221231_zHIwqHrIbKE6" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercisable ending">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20221231_zE9wHNkRnzxa" title="Weighted average remaining contractual life in years, exercisable ending">5.28</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pp0p0_c20220101__20221231_zkzurdbjqYDh" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate intrinsic value, exercisable ending">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

3810000

2.00

P7Y10M13D

3280000

2.00

P7Y10M13D

721600

683430

2.12

63750

2.00

3807127

4429680

2.00 P6Y2M23D

3807127

2.00 P6Y9M29D

208248

1.82

176417

2.30

4121633

4461511

2.00

P5Y3M

4121633

2.00

P5Y3M10D

176417

2.30

76400 79023

339878

998431

Note 11. Warrants Schedule of Warrant Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Number of Warrants</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average Exercise Price</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average Remaining Contractual Life in Years</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Aggregate Intrinsic Value</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; padding-bottom: 2.5pt">Outstanding – December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z69dCplDnWcb" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Number of Shares, Warrants Outstanding Beginning">1,538,500</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zmbxfhw9HBY3" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Weighted Average Exercise Price, Outstanding Beginning">2.11</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"><span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTermBeginning_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zl4w0fZZanQf" title="Weighted Average Remaining Contractual Life Warrants Outstanding, Beginning">2.50</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 11%; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Exercisable – December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zGwWdrlPYMdl" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Exercisable Beginning">1,538,500</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zsoFg3fPJt8d" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Exercisable Beginning">2.11</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingExercisableWeightedAverageRemainingContractualTerm_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zRMsxhWlhyge" title="Weighted Average Remaining Contractual Life Warrants Exercisable, Beginning">2.50</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98E_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z328Ttxidbyb" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate Intrinsic Value Exercisable, Beginning"> -</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Granted</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zJMqZnugZGF2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Granted">1,000,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z1JC3Ko6OvDh" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Granted">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Exercised</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z3jbXL9Dkun5" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Exercised">(125,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentExercisedInPeriodWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z6bTg9XeZTg9" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Exercised">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Forfeited or Expired</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zm9WnjnEeLs8" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Forfeited or Expired">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitedExpiredInPeriodWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zR2TusLCpZHe" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Forfeited or Expired">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Outstanding – December 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zibpgaYPliy6" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Outstanding Ending">2,413,500</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardONonOtionsOutstandingWeightedAverageExercisePrice_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zhYTND0b48Uh" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Outstanding Ending">3.11</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTermEnding_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zzfAMkUmHbw7" title="Weighted Average Remaining Contractual Life Warrants Outstanding, Ending">1.32</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Exercisable – December 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zm5g2rHTDOzi" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Exercisable Ending">2,413,500</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zNs4PQCHNfve" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Exercisable Ending">3.11</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20221231_zG9pleJM7YLd" title="Weighted Average Remaining Contractual Life Warrants Exercisable, Ending">1.32</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zkb2Hjjb0Ai1" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate Intrinsic Value Exercisable, Ending">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As of December 31, 2021, the Company issued warrants to purchase an aggregate of <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SeventySevenAccreditedInvestorMember_zC1OA2Mr3L1e" title="Number of warrants or rights outstanding.">1,500,000 shares at an exercise price of $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SeventySevenAccreditedInvestorMember_zC4WSWv6Ilye" title="Exercise price per share or per unit of warrants or rights outstanding.">2.00 per share in a private offering to seventy-seven accredited investors that expire in June 2024. The Company also issued a warrant to purchase an aggregate of 56,000 shares of common stock at an exercise price of $<span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20211231__dei--LegalEntityAxis__custom--NewBridgeSecuritiesCorporationMember_zFxwmtFEc9jg" title="Exercise price per share or per unit of warrants or rights outstanding.">5.00 per share to Newbridge. Such warrant is exercisable on a date which is 180 days from the closing of the offering November 5, 2021 and expires on November 5, 2024. The Company issued 353,250 shares at an exercise price of $2.40 and <span id="xdx_900_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zTDqjz08zJ8" title="Class of warrant or right, number of securities called by warrants or rights">17,500 shares at an exercise price of $<span id="xdx_905_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zCvAQLqd3P9" title="Exercise price">2.00 to investors upon the exercise of warrants. On January 24, 2022, in connection with the issuance of the $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zKcC0BF3Hgjc" title="Debt instrument, principal amount">5,750,000 promissory note to Lind pursuant to a securities purchase agreement, the Company issued Lind a <span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dxL_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zbtsNBlQHej5" title="Warrant term::XDX::P5Y">five-year warrant to purchase <span id="xdx_903_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zn5MWk4KZUIl" title="Warrant to purchase shares">1,000,000 shares of common stock at an exercise price of $<span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z8SZFUek80H5" title="Exercise price">4.50 per share. The warrant provides for cashless exercise and full ratchet anti-dilution if the Company issues securities at less than $<span id="xdx_905_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__srt--RangeAxis__srt--MaximumMember_zwjd1RexdPmd" title="Exercise price">4.50 per share. Under the Black-Scholes pricing model, the fair value of the warrant issued to purchase <span id="xdx_900_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zNEuLpQ1schh" title="Warrant to purchase shares">1,000,000 shares of common stock was estimated at $<span id="xdx_90B_ecustom--FairValueOfWarrantIssued_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z4GYpJtJzNE2" title="Fair value of warrant issued">1,412,213 on the date of issuance using the following assumptions: stock price of $<span id="xdx_905_eus-gaap--SharePrice_iI_c20220124__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zuB9Qah08nO3" title="Stock price">3.97 at the date of the agreement, exercise price of the warrant, warrant term, volatility rate of <span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dp_uPure_c20220124__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zRwVWRix6hEf" title="warrant measurement input">43.21% and risk-free interest rate of <span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dp_uPure_c20220124__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zlNIKGUZgNw4">1.53% from the Department of Treasury. The relative fair value of $<span id="xdx_909_eus-gaap--ConvertibleDebtFairValueDisclosures_iI_c20220124__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zyNdmBkS1L5j" title="Fair value of convertible notes">1,035,253 was calculated using the net proceeds of the convertible note and accounted for as paid in capital. For the year ended December 31, 2022, the Company issued 125,000 shares of common stock at an exercise price of $2.00 to an investor upon exercise of a warrant.

Schedule of Warrant Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Number of Warrants</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average Exercise Price</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average Remaining Contractual Life in Years</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Aggregate Intrinsic Value</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; padding-bottom: 2.5pt">Outstanding – December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z69dCplDnWcb" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Number of Shares, Warrants Outstanding Beginning">1,538,500</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zmbxfhw9HBY3" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Weighted Average Exercise Price, Outstanding Beginning">2.11</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"><span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTermBeginning_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zl4w0fZZanQf" title="Weighted Average Remaining Contractual Life Warrants Outstanding, Beginning">2.50</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 11%; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Exercisable – December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zGwWdrlPYMdl" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Exercisable Beginning">1,538,500</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zsoFg3fPJt8d" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Exercisable Beginning">2.11</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingExercisableWeightedAverageRemainingContractualTerm_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zRMsxhWlhyge" title="Weighted Average Remaining Contractual Life Warrants Exercisable, Beginning">2.50</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98E_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z328Ttxidbyb" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate Intrinsic Value Exercisable, Beginning"> -</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Granted</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zJMqZnugZGF2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Granted">1,000,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z1JC3Ko6OvDh" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Granted">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Exercised</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z3jbXL9Dkun5" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Exercised">(125,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentExercisedInPeriodWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z6bTg9XeZTg9" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Exercised">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Forfeited or Expired</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zm9WnjnEeLs8" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Forfeited or Expired">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitedExpiredInPeriodWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zR2TusLCpZHe" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Forfeited or Expired">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Outstanding – December 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zibpgaYPliy6" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Outstanding Ending">2,413,500</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardONonOtionsOutstandingWeightedAverageExercisePrice_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zhYTND0b48Uh" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Outstanding Ending">3.11</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTermEnding_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zzfAMkUmHbw7" title="Weighted Average Remaining Contractual Life Warrants Outstanding, Ending">1.32</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Exercisable – December 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zm5g2rHTDOzi" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Exercisable Ending">2,413,500</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zNs4PQCHNfve" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Exercisable Ending">3.11</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20221231_zG9pleJM7YLd" title="Weighted Average Remaining Contractual Life Warrants Exercisable, Ending">1.32</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zkb2Hjjb0Ai1" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate Intrinsic Value Exercisable, Ending">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1538500

2.11

P2Y6M 1538500 2.11 P2Y6M

1000000

125000

2.00

2413500

3.11 P1Y3M25D 2413500 3.11 P1Y3M25D

1500000

2.00

seventy-seven

56000

5.00

353250

2.40

17500

2.00

5750000

1000000

4.50

1000000

1412213

3.97

0.4321

0.0153

1035253

125000

2.00

Note 12. Income taxes Federal income tax expense differs from the statutory federal rates of 21% for the years ended December 31, 2022 and 2021 due to the following: Schedule of Rate Reconciliation <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font: italic 10pt Times New Roman, Times, Serif">Rate Reconciliation</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20220101__20221231_zBBZm0QDEGLe" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20210101__20211231_zuEgbqkOv1" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_zNaTj7EcfKO5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left">Provision/(Benefit) at Statutory Rate</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">(2,770,944</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_c20220101__20221231_zjDz8LTxmq6" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Provision/(Benefit) at statutory rate, percent">21.00</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">(557,193</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_c20210101__20211231_zyUh2u7tw5k2" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Provision/(Benefit) at statutory rate, percent">21.00</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_zCgSgfup7dli" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">State Tax Provision/(Benefit) net of federal benefit</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(309,886</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_c20220101__20221231_zruBBvbHC8fb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="State Tax Provision/(Benefit) net of federal benefit, percent">2.35</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(94,610</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_c20210101__20211231_zgolKoMVn9Sk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="State Tax Provision/(Benefit) net of federal benefit, percent">3.72</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_zI4IM4MMrt62" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Permanent Book/Tax Differences</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">10,621</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_c20220101__20221231_zwt4M9gwIV2" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Permanent Book/tax differences, percent">(0.08</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">10,791</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_c20210101__20211231_z4OcPhFTqF8k" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Permanent Book/Tax Differences, percent">(0.04</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)%</td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_z0x06DI06gU" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Change in valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,751,592</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_c20220101__20221231_zhs3FqFXw4Ll" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in valuation allowance, percent">(20.85</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">969,497</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_c20210101__20211231_z9ZKfCb7wU41" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in valuation allowance, percent">(36.54</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)%</td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxReconciliationOtherAdjustments_zJWmgLFlhgLk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Other</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">318,617</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_pid_dp_c20220101__20221231_zvbgV8tihpEg" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other, percent">(2.42</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(326,385</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_pid_dp_c20210101__20211231_zGYTAHX3c1x1" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other, percent">12.30</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxExpenseBenefit_zzaoJCbvUt4e" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">Income Tax Provision/(Benefit)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other, percent">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,100</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_c20210101__20211231_zzftGqKKMtNi" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Income tax provision benefit, percent">0.07</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">%</td></tr> </table> The components of the net deferred tax asset at December 31, 2022 and 2021, are as follows: Schedule of Deferred Income Tax Asset <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20221231_z24abv02vR5e" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20211231_z0sB5g3k5G12" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Deferred Tax Assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DeferredTaxAssetsBusinessInterestLimitation_pp0p0_maDTAGzBUH_zgVLpmDwxAmg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; width: 64%">Business Interest Limitation</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">627,930</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">713,822</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DeferredTaxAssetsFixedAssets_iI_pp0p0_maDTAGzBUH_zdUYVr1l6NS1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left">Fixed Assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">140,494</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(437,993</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_iI_pp0p0_maDTAGzBUH_z323VSJh3Qk6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left">Stock based compensation</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,017,629</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">817,012</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsDomestic_iI_pp0p0_maDTAGzBUH_zNCVyUDKpzDc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"> Net Operating loss carryovers</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,089,409</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">741,742</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NoncapitalLosses_iI_pp0p0_maDTAGzBUH_zCaQ0cdJGmIk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left">Non-Capital Losses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">365,053</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitOther_iNI_pp0p0_di_maDTAGzBUH_zEbIDD4fory7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Other</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">46,385</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(299,273</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_401_ecustom--DeferredTaxAssetsLiabilitiesGross_iTI_pp0p0_maDTALNzTrr_z2ZFQllKfY0g" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Net Deferred Tax Asset/(Liability)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,286,900</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,535,310</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTALNzTrr_zHcFFGMriuz4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left">Valuation Allowance</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(4,286,900</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,535,310</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0p0_mtDTALNzTrr_zD3UWlNoUMZh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net Deferred Tax Asset/(Liability)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Tax periods for all fiscal years after 2018 remain open to examination by the federal and state taxing jurisdictions to which the Company is subject. As of December 31, 2022, the Company has cumulative net federal and state operating losses of $8,984,664 and $4,668,349, respectively. ASC 740, “Income Taxes” requires that a valuation allowance be established when it is “more likely than not” that all, or a portion of, deferred tax assets will not be recognized. A review of all available positive and negative evidence needs to be considered, including the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies. After consideration of all the information available, management believes that uncertainty exists with respect to future realization of its deferred tax assets and has, therefore, established a full valuation allowance as of December 31, 2022. As of December 31, 2022, and 2021, the Company has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s financial statements. The Company’s policy is to classify assessments, if any, for tax related interest as income tax expenses. No interest or penalties were recorded during the years ended December 31, 2022, and 2021.

Federal income tax expense differs from the statutory federal rates of 21% for the years ended December 31, 2022 and 2021 due to the following: Schedule of Rate Reconciliation <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font: italic 10pt Times New Roman, Times, Serif">Rate Reconciliation</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20220101__20221231_zBBZm0QDEGLe" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20210101__20211231_zuEgbqkOv1" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_zNaTj7EcfKO5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left">Provision/(Benefit) at Statutory Rate</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">(2,770,944</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_c20220101__20221231_zjDz8LTxmq6" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Provision/(Benefit) at statutory rate, percent">21.00</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">(557,193</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_c20210101__20211231_zyUh2u7tw5k2" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Provision/(Benefit) at statutory rate, percent">21.00</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_zCgSgfup7dli" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">State Tax Provision/(Benefit) net of federal benefit</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(309,886</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_c20220101__20221231_zruBBvbHC8fb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="State Tax Provision/(Benefit) net of federal benefit, percent">2.35</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(94,610</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_c20210101__20211231_zgolKoMVn9Sk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="State Tax Provision/(Benefit) net of federal benefit, percent">3.72</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_zI4IM4MMrt62" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Permanent Book/Tax Differences</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">10,621</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_c20220101__20221231_zwt4M9gwIV2" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Permanent Book/tax differences, percent">(0.08</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">10,791</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_c20210101__20211231_z4OcPhFTqF8k" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Permanent Book/Tax Differences, percent">(0.04</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)%</td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_z0x06DI06gU" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Change in valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,751,592</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_c20220101__20221231_zhs3FqFXw4Ll" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in valuation allowance, percent">(20.85</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">969,497</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_c20210101__20211231_z9ZKfCb7wU41" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in valuation allowance, percent">(36.54</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)%</td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxReconciliationOtherAdjustments_zJWmgLFlhgLk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Other</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">318,617</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_pid_dp_c20220101__20221231_zvbgV8tihpEg" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other, percent">(2.42</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(326,385</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_pid_dp_c20210101__20211231_zGYTAHX3c1x1" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other, percent">12.30</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxExpenseBenefit_zzaoJCbvUt4e" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">Income Tax Provision/(Benefit)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other, percent">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,100</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_c20210101__20211231_zzftGqKKMtNi" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Income tax provision benefit, percent">0.07</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">%</td></tr> </table>

-2770944

0.2100

-557193

0.2100

-309886

0.0235

-94610

0.0372

10621

-0.0008

10791

-0.0004

2751592

-0.2085

969497

-0.3654

318617

-0.0242

-326385

0.1230

2100

0.0007

The components of the net deferred tax asset at December 31, 2022 and 2021, are as follows: Schedule of Deferred Income Tax Asset <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20221231_z24abv02vR5e" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20211231_z0sB5g3k5G12" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Deferred Tax Assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DeferredTaxAssetsBusinessInterestLimitation_pp0p0_maDTAGzBUH_zgVLpmDwxAmg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; width: 64%">Business Interest Limitation</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">627,930</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">713,822</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DeferredTaxAssetsFixedAssets_iI_pp0p0_maDTAGzBUH_zdUYVr1l6NS1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left">Fixed Assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">140,494</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(437,993</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_iI_pp0p0_maDTAGzBUH_z323VSJh3Qk6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left">Stock based compensation</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,017,629</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">817,012</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsDomestic_iI_pp0p0_maDTAGzBUH_zNCVyUDKpzDc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"> Net Operating loss carryovers</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,089,409</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">741,742</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NoncapitalLosses_iI_pp0p0_maDTAGzBUH_zCaQ0cdJGmIk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left">Non-Capital Losses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">365,053</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitOther_iNI_pp0p0_di_maDTAGzBUH_zEbIDD4fory7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Other</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">46,385</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(299,273</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_401_ecustom--DeferredTaxAssetsLiabilitiesGross_iTI_pp0p0_maDTALNzTrr_z2ZFQllKfY0g" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Net Deferred Tax Asset/(Liability)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,286,900</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,535,310</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTALNzTrr_zHcFFGMriuz4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left">Valuation Allowance</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(4,286,900</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,535,310</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0p0_mtDTALNzTrr_zD3UWlNoUMZh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net Deferred Tax Asset/(Liability)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

627930 713822 140494 -437993

1017629

817012

2089409

741742

365053 -46385 299273 4286900 1535310

4286900

1535310

8984664

4668349

Note 13. Commitment and Contingencies Office lease The Company leased its Miami office and warehouse facility from JK Real Estate, a related party through common family beneficial ownership. The lease which had a 20-year term, expiring in July 2021 was terminated on December 31, 2020, upon the sale of the facility to an unrelated third-party. In connection with the sale, the Company retained approximately 4,756 square feet of such space, rent-free for 12 months. On January 1, 2022, the Company entered into a verbal month-to-month lease agreement for its executive offices with an unrelated third party. The Company has paid $63,800 to date under this lease. Coastal Pride leases approximately 1,100 square feet of office space in Beaufort, South Carolina. This office space consists of two leases with related parties that expire 2024. On February 3, 2022, in connection with the acquisition of certain assets of Gault, the Company entered into a one-year lease agreement for 9,050 square feet from Gault in Beaufort, South Carolina for $1,000 per month until a new facility is completed. On February 3, 2023, the lease with Gault was renewed for $1,500 per month until February 2024. The offices and facility of TOBC are located in Nanaimo, British Columbia, Canada and are on land which was leased to TOBC for approximately $2,500 per month plus taxes, from Steve and Janet Atkinson, the former TOBC owners, under a lease that expired December 1, 2021. On April 1, 2022, TOBC entered into a new five-year lease with Steve and Janet Atkinson for CAD$<span id="xdx_906_eus-gaap--LeaseCost_uCAD_c20220101__20221231__srt--TitleOfIndividualAxis__custom--SteveAndAtkinsonMember__dei--LegalEntityAxis__custom--TasteofBCAquafarmsIncMember_zXArdqJlzJp7" title="Amount of lease cost recognized by lessee for lease contract.">2,590 per month plus taxes and paid CAD$<span id="xdx_90A_eus-gaap--PaymentsForRent_uCAD_c20220101__20221231__dei--LegalEntityAxis__custom--TasteofBCAquafarmsIncMember__srt--TitleOfIndividualAxis__custom--SteveAndAtkinsonMember_zI5YJRhzoesi" title="Payments for rent">23,310 for rent for the year ended December 31, 2022 and an additional five-year lease with Kathryn Atkinson, spouse of TOBC’s President, for CAD$<span id="xdx_90A_eus-gaap--LeaseCost_uCAD_c20220101__20221231__srt--TitleOfIndividualAxis__custom--KathrynAtkinsonMember__dei--LegalEntityAxis__custom--TasteofBCAquafarmsIncMember_zem4RmgVV2jl" title="Amount of lease cost recognized by lessee for lease contract.">2,370 per month plus taxes and paid CAD$<span id="xdx_904_eus-gaap--PaymentsForRent_uCAD_c20220101__20221231__dei--LegalEntityAxis__custom--TasteofBCAquafarmsIncMember__srt--TitleOfIndividualAxis__custom--KathrynAtkinsonMember_zlU8FKySj2t1" title="Payments for rent">21,330 for rent for the year ended December 31, 2022. Both leases are renewable for two additional five-year terms. Rental and equipment lease expenses were approximately $168,000 and $63,500 for the years ended December 31, 2022 and 2021, respectively. Legal The Company has reached a settlement agreement with a former employee. Although the agreement is not finalized the Company has reserved $70,000, representing the entire amount of the settlement.

P20Y

expiring in July 2021

4756

63800

1100

9050

1000

1500

2500

2590

23310

2370

21330

168000

63500

70000

Note 14. COVID-19 Pandemic On March 11, 2020, the World Health Organization declared that the novel coronavirus (COVID-19) had become a pandemic, and on March 13, 2020, the U.S. President declared a National Emergency concerning the disease. Additionally, in March 2020, state governments in the Company’s geographic operating area began instituting preventative shut down measures in order to combat the novel coronavirus pandemic. The coronavirus and actions taken to mitigate the spread of it have had and are expected to continue to have an adverse impact on the economies and financial markets of the geographical areas in which the Company operates. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) was enacted to amongst other provisions, provide emergency assistance for individuals, families and businesses affected by the novel coronavirus pandemic for 2020 and into 2021. The Company’s business not being deemed essential resulted in decreased financial performance that may not be indicative of future financial results. Government-mandated closures of businesses and shipping delays have affected our sales and inventory purchases. The Company continues to face uncertainty and increased risks concerning its employees, customers, supply chain and government regulation. In April 2021, the U.S. government has made available the COVID-19 vaccine to most of its population to aid with the pandemic but the long-term effects of this development are yet to be seen. By the end of 2021, the U.S. government has made available a booster of the COVID-19 vaccine to continue the fight against the pandemic. The Company’s sales and supply were adversely affected due to COVID-19, during 2021 and 2022. The Company recognized impairment losses on goodwill and long-lived assets for Coastal Pride and TOBC due to the lower forecasted revenues and gross losses recognized in the year ended December 31, 2022 as a result of the effect of the COVID-19 pandemic on the Company’s business.

Note 15. Employee Benefit Plan The Company provides and sponsors a 401(k) plan for its employees. For the years ended December 31, 2022 and 2021, no contributions were made to the plan by the Company.

Note 16. Subsequent Events In January 2023, the Company sold an aggregate of 474,106 shares of common stock for net proceeds of $182,982 in an “at the market” offering pursuant to a sales agreement between the Company and Roth Capital Partners, LLC. On January 31, 2023, <span id="xdx_90F_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20230131__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SalesAgreementMember__dei--LegalEntityAxis__custom--RothCapitalPatnersLLCMember_zb0xEhFB7qwh">151,284 of shares were repurchased back from Roth for $<span id="xdx_90E_eus-gaap--StockRepurchasedDuringPeriodValue_c20230101__20230131__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SalesAgreementMember__dei--LegalEntityAxis__custom--RothCapitalPatnersLLCMember_zEOD7MAidlNg">76,463. The offering was terminated on February 2, 2023. On January 31, 2023, the Company issued 1,273,408 shares of common stock to Lind with a fair value of $662,172 as payment of $340,000 of note principal due on the convertible promissory note. On February 10, 2023, the Company entered into an underwriting agreement (the “Underwriting Agreement”) with Aegis Capital Corp. (the “Underwriter”), pursuant to which the Company agreed to sell to the Underwriter, in a firm commitment public offering, (i) 8,200,000 shares of common stock for a public offering price of $0.20 per share and (ii) pre-funded warrants (the “Pre-funded Warrants”) to purchase <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230210__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zU5z6SU7d0Va" title="Pre funded warrants">800,000 shares of common stock (the “Warrant Shares”), for a public offering price of $<span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightReasonForIssuingToNonemployees_c20230210__20230210__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zJW86LohP5Mg" title="Prefunded warrant description">0.199 per Pre-funded Warrant to those purchasers whose purchase of common stock in the offering would otherwise result in the purchaser, together with its affiliates and certain related parties, beneficially owning more than 4.99% (or, at the election of the holder, 9.99%) of the Company’s outstanding common stock immediately following the consummation of the offering. The Company also granted the Underwriter an over-allotment option to purchase up to <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230210__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zN8MHOEra847" title="Pre funded warrants">1,350,000 shares of common stock. The Pre-funded Warrants have an exercise price of $0.001 per share. The Pre-funded Warrants were issued in registered form under a warrant agent agreement between the Company and VStock Transfer, LLC as the warrant agent. The offering closed on February 14, 2023 with gross proceeds to the Company of approximately $1.8 million, before deducting underwriting discounts and other estimated expenses payable by the Company. The offering consisted of 9,000,000 shares of common stock and Pre-funded Warrants to purchase common stock at a price of $0.20 per share (or $<span id="xdx_906_eus-gaap--SharePrice_iI_pid_c20230214__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementEquityComponentsAxis__custom--PreFundedWarrantMember_zmFqM872UbAb" title="Common stock price">0.199 per Pre-funded Warrant after reducing $0.001 attributable to the exercise price of the Pre-funded Warrants). In March 2023, the Company issued an aggregate of 6,197,240 shares of common stock to Lind with a fair value of $1,081,058 as payment of $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_c20230301__20230331__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zLeNYYIvvsLj" title="Conversion of value">754,800 of note principal due on the convertible promissory note.

474106

182982

151284

76463

1273408

662172

340000

8200000

0.20

800000

0.199 per Pre-funded Warrant to those purchasers whose purchase of common stock in the offering would otherwise result in the purchaser, together with its affiliates and certain related parties, beneficially owning more than 4.99% (or, at the election of the holder, 9.99%) of the Company’s outstanding common stock immediately following the consummation of the offering.

1350000

0.001

1800000

9000000

0.20

0.199

0.001

6197240

1081058

754800

488833

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29019

25964

152954

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1990663

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218525

2102377

671933

4953352

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1299984

123855

103720

7240212

8678477

547133

2401243

1776068

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47078

3439557

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300000

100000

118376

29413

768839 893000

1481807

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391200

50000

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25573 -51124 74403 -52910

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31996143

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6250 1 249999 250000

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383672 453746

<p id="xdx_80C_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_ziqSa4vJGCzj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 1. Company Overview Blue Star Foods Corp., a Delaware corporation (“we”, “our”, the “Company”), is an international sustainable marine protein company based in Miami, Florida that imports, packages and sells refrigerated pasteurized crab meat, and other premium seafood products. The Company’s main operating business, John Keeler & Co., Inc. (“Keeler & Co.”) was incorporated in the State of Florida in May 1995. The Company has two other subsidiaries, Coastal Pride and TOBC who maintain the Company’s fresh crab meat and steelhead salmon businesses, respectively. The Company’s current source of revenue is from importing blue and red swimming crab meat primarily from Indonesia, Philippines and China and distributing it in the United States and Canada under several brand names such as Blue Star, Oceanica, Pacifika, Crab & Go, First Choice, Good Stuff and Coastal Pride Fresh, and steelhead salmon and rainbow trout produced under the brand name Little Cedar Farms for distribution in Canada. On February 3, 2022, Coastal Pride entered into an asset purchase agreement with Gault Seafood, LLC, a South Carolina limited liability company (“Gault Seafood”), and Robert J. Gault II, President of Gault Seafood (“Gault”) pursuant to which Coastal Pride acquired all of the Seller’s right, title and interest in and to assets relating to Gault Seafood’s soft-shell crab operations, including intellectual property, equipment, vehicles and other assets used in connection with the soft-shell crab business. Coastal Pride did not assume any liabilities in connection with the acquisition. The purchase price for the assets consisted of a cash payment in the amount of $<span id="xdx_90F_eus-gaap--PaymentsToAcquireBusinessesNetOfCashAcquired_pp0p0_c20220201__20220203__us-gaap--BusinessAcquisitionAxis__custom--GaultSeafoodLLCMember__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zeAyLPa6Q3eg" title="Payments to acquire businesses net of cash acquired">359,250 and the issuance of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pp0p0_c20220201__20220203__us-gaap--BusinessAcquisitionAxis__custom--GaultSeafoodLLCMember__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_z2XSJU3xw1T9" title="Number of shares issued">8,355 shares of common stock of the Company with a fair value of $<span id="xdx_907_eus-gaap--DebtInstrumentFairValue_iI_pp0p0_c20220203__us-gaap--BusinessAcquisitionAxis__custom--GaultSeafoodLLCMember__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zlUaUV14h2pk" title="Common stock fair value">359,250 (after taking into account the Company’s Reverse Stock Split). Such shares were subject to a leak-out agreement pursuant to which Gault Seafood could not sell or otherwise transfer the shares until February 3, 2023. On June 9, 2023, the Company amended its Certificate of Incorporation to affect a one-for-twenty reverse stock split (“Reverse Stock Split”), which became effective on June 21, 2023. All share and per share amounts have been restated for all periods presented to reflect the Reverse Stock Split.

359250

8355

359250

one-for-twenty reverse stock split

Note 2. Summary of Significant Accounting Policies Basis of Presentation The following unaudited interim consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, such interim financial statements do not include all the information and footnotes required by accounting principles generally accepted in the United States (“GAAP”) for complete annual financial statements. The information furnished reflects all adjustments, consisting only of normal recurring items which are, in the opinion of management, necessary in order to make the financial statements not misleading. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year. The consolidated balance sheet as of December 31, 2022 has been derived from the Company’s annual financial statements that were audited by our independent registered public accounting firm but does not include all of the information and footnotes required for complete annual financial statements. These financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto which are included in our Annual Report on Form 10-K for the year ended December 31, 2022 filed with the SEC on April 17, 2023 for a broader discussion of our business and the risks inherent in such business. <p id="xdx_848_ecustom--AdvancesToSuppliersAndRelatedPartyPolicyTextBlock_zJteTZ8qpsUe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Advances to Suppliers and Related Party In the normal course of business, the Company may advance payments to its suppliers, including of Bacolod Blue Star Export Corp. (“Bacolod”), a related party based in the Philippines. These advances are in the form of prepayments for products that will ship within a short window of time. In the event that it becomes necessary for the Company to return products or adjust for quality issues, the Company is issued a credit by the vendor in the normal course of business and these credits are also reflected against future shipments. As of September 30, 2023, and December 31, 2022, the balance due from the related party for future shipments was approximately $<span id="xdx_909_eus-gaap--OtherReceivables_iI_pp0p0_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zmFSMpkhDM6l" title="Due from related party for future shipments"><span id="xdx_902_eus-gaap--OtherReceivables_iI_pp0p0_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zhhBM7NRYsr4" title="Due from related party for future shipments">1,300,000. No new purchases have been made from Bacolod since November 2020. There was no cost of revenue related to inventories purchased from Bacolod recorded for the nine months ended September 30, 2023 and 2022. <p id="xdx_849_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_z1PFXuCerGq" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers, as such, we record revenue when our customer obtains control of the promised goods or services in an amount that reflects the consideration which the Company expects to receive in exchange for those goods or services. The Company’s source of revenue is from importing blue and red swimming crab meat primarily from Mexico, Indonesia, the Philippines and China and distributing it in the United States and Canada under several brand names such as Blue Star, Oceanica, Pacifika, Crab & Go, First Choice, Good Stuff and Coastal Pride Fresh, and steelhead salmon and rainbow trout fingerlings produced by TOBC under the brand name Little Cedar Farms for distribution in Canada. The Company sells primarily to food service distributors. The Company also sells its products to wholesalers, retail establishments and seafood distributors. To determine revenue recognition for the arrangements that the Company determines are within the scope of Topic 606, the Company performs the following five steps: (1) identify the contract(s) with a customer by receipt of purchase orders and confirmations sent by the Company which includes a required line of credit approval process, (2) identify the performance obligations in the contract which includes shipment of goods to the customer FOB shipping point or destination, (3) determine the transaction price which initiates with the purchase order received from the customer and confirmation sent by the Company and will include discounts and allowances by customer if any, (4) allocate the transaction price to the performance obligations in the contract which is the shipment of the goods to the customer and transaction price determined in step 3 above and (5) recognize revenue when (or as) the entity satisfies a performance obligation which is when the Company transfers control of the goods to the customers by shipment or delivery of the products. The Company elected an accounting policy to treat shipping and handling activities as fulfillment activities. Consideration payable to a customer is recorded as a reduction of the arrangement’s transaction price, thereby reducing the amount of revenue recognized, unless the payment is for distinct goods or services received from the customer. Accounts Receivable Accounts receivable consist of unsecured obligations due from customers under normal trade terms, usually net 30 days. The Company grants credit to its customers based on the Company’s evaluation of a particular customer’s credit worthiness. Allowances for credit losses are maintained for potential credit losses based on the age of the accounts receivable and the results of the Company’s periodic credit evaluations of its customers’ financial condition. Receivables are written off as uncollectible and deducted from the allowance for doubtful accounts after collection efforts have been deemed to be unsuccessful. Subsequent recoveries are netted against the allowance for credit losses. The Company generally does not charge interest on receivables. Receivables are net of estimated allowances for credit losses and sales return, allowances and discounts. They are stated at estimated net realizable value. Allowances for credit losses, sales returns, discounts and refunds of $3,239 were recorded for the nine months ended September 30, 2023. Inventories Substantially all of the Company’s inventory consists of packaged crab meat located at a public cold storage facility and merchandise in transit from suppliers. The Company also has eggs and fish in process inventory from TOBC. The cost of inventory is primarily determined using the specific identification method for crab meat. Fish in process inventory is measured based on the estimated biomass of fish on hand. The Company has established a standard procedure to estimate the biomass of fish on hand using counting and sampling techniques. Inventory is valued at the lower of cost or net realizable value, cost being determined using the first-in, first-out method for crab meat and using various estimates and assumptions in regard to the calculation of the biomass, including expected yield, market value of the biomass, and estimated costs of completion. Merchandise is purchased cost and freight shipping point and becomes the Company’s asset and liability upon leaving the suppliers’ warehouse. The Company periodically reviews the value of items in inventory and records an allowance to reduce the carrying value of inventory to the lower of cost or net realizable value based on its assessment of market conditions, inventory turnover and current stock levels. For the nine months ended September 30, 2023, the Company recorded no inventory write-downs or allowances. For the year ended December 31, 2022, the Company recorded an inventory adjustment to reduce the carrying value of inventory to the lower of cost or net realizable value in the amount of $743,218 which was charged to cost of goods sold. The Company’s inventory as of September 30, 2023 and December 31, 2022 consists of: Schedule of Inventory <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="3" id="xdx_493_20230930_z3JqYo2Oywkd" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="3" id="xdx_491_20221231_z4eb33OenFGc" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="3" style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="3" style="padding-bottom: 1.5pt; text-align: center"> </td></tr> <tr id="xdx_402_eus-gaap--InventoryFinishedGoods_iI_maINzvYv_zEoYmdyixWLd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Inventory purchased for resale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,707,713</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,052,518</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--InventoryWorkInProcess_iI_maINzvYv_zccAvgzeIsM6" style="vertical-align: bottom"> <td style="text-align: left">Feeds and eggs processed</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,955</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">156,984</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherInventoryInTransit_iI_maINzvYv_zfXoqNucyvKb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">In-transit inventory</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">176,995</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,598,650</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--InventoryNet_iTI_mtINzvYv_z4lm9wZPRUEe" style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt; text-align: left">Inventory, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,990,663</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">4,808,152</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Lease Accounting The Company accounts for its leases under ASC 842, Leases, which requires all leases to be reported on the balance sheet as right-of-use assets and lease obligations. The Company elected the practical expedients permitted under the transition guidance that retained the lease classification and initial direct costs for any leases that existed prior to adoption of the standard. The Company categorizes leases with contractual terms longer than twelve months as either operating or finance. Finance leases are generally those leases that would allow the Company to substantially utilize or pay for the entire asset over its estimated life. Assets acquired under finance leases are recorded in property and equipment, net. All other leases are categorized as operating leases. The Company did not have any finance leases as of September 30, 2023. The Company’s leases generally have terms that range from three years for equipment and six to seven years for real property. The Company elected the accounting policy to include both the lease and non-lease components of its agreements as a single component and accounts for them as a lease. Lease liabilities are recognized at the present value of the fixed lease payments using a discount rate based on similarly secured borrowings available to us. Lease assets are recognized based on the initial present value of the fixed lease payments, reduced by landlord incentives, plus any direct costs from executing the lease. Lease assets are tested for impairment in the same manner as long-lived assets used in operations. Leasehold improvements are capitalized at cost and amortized over the lesser of their expected useful life or the lease term. When we have the option to extend the lease term, terminate the lease before the contractual expiration date, or purchase the leased asset, and it is reasonably certain that we will exercise the option, we consider these options in determining the classification and measurement of the lease. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. The table below presents the lease-related assets and liabilities recorded on the balance sheet as of September 30, 2023. Schedule of Lease-Related Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Assets</td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 80%; text-align: left">Operating lease assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_c20230930_zNAU4pj2P2he" style="width: 16%; text-align: right" title="Operating lease assets">159,915</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Liabilities</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>Current</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 style="padding-left: 10pt; text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20230930_zNWd3THfM0x" style="text-align: right" title="Operating lease liabilities - Current">50,769</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Noncurrent</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20230930_zqc3PfEkjY95" style="text-align: right" title="Operating lease liabilities - Noncurrent">108,526</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_89B_ecustom--ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock_ze8LkTgTTO5j" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Supplemental cash flow information related to leases were as follows: Schedule of Supplemental Cash Flow Information Related to Lease <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine Months Ended September 30, 2023</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash paid for amounts included in the measurement of lease liabilities:</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 style="padding-left: 10pt; width: 80%; text-align: left">Operating cash flows from operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingLeasePayments_pp0p0_c20230101__20230930_zuEBn0XrKuQ2" style="width: 16%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases">37,626</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">ROU assets recognized in exchange for lease obligations:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Operating leases</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20230101__20230930_zFNJbOGU8uK8" style="text-align: right" title="ROU assets recognized in exchange for lease obligations: Operating leases">-</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_890_ecustom--ScheduleOfRemainingLeaseTermAndDiscountRatesForOperatingLeasesTableTextBlock_zAFv6ellI30e" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The table below presents the remaining lease term and discount rates for operating leases. Schedule of Remaining Lease Term And Discount Rates For operating Lease <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Weighted-average remaining lease term</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 style="text-align: left; padding-left: 10pt">Operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.10 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Weighted-average discount rate</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 style="width: 80%; text-align: left; padding-left: 10pt">Operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_c20230930_zvgiMcjxUvQ" style="width: 16%; text-align: right" title="Weighted-average discount rate, Operating leases">6.8</td><td style="width: 1%; text-align: left">%</td></tr> </table> <p id="xdx_895_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zyS7ee9luyMf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Maturities of lease liabilities as of September 30, 2023 were as follows: Schedule of Maturities of Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 75%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="3" id="xdx_49C_20230930_z8OLbPcid9Sj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating Leases</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; vertical-align: bottom"> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_pp0p0_maLOLLPz99v_zrN8VsTdjyPe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 80%; vertical-align: bottom">2023 (three months remaining)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">16,250</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPz99v_zljhDrVDeyg" style="vertical-align: bottom"> <td style="vertical-align: bottom; text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,001</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPz99v_z11u61LBu60e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,941</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPz99v_zOsNh41ik6Dj" style="vertical-align: bottom"> <td style="vertical-align: bottom; text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,941</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPz99v_zxBfAPcMQfSj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: left">2027</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">10,985</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPz99v_z1G2X2dzpJr6" style="vertical-align: bottom"> <td style="padding-left: 10pt; vertical-align: bottom; text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">174,118</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zIT0BWX9mZvf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: left">Less: amount of lease payments representing 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">(14,823</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiability_iI_pp0p0_zc2qqVWBAyR5" style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt; vertical-align: bottom; text-align: left">Present value of future minimum lease payments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">159,295</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_pp0p0_di_zVc2huOhPOfc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; vertical-align: bottom; text-align: left">Less: current obligations under leases</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(50,769</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zRMNk5Xn7wR" style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt; vertical-align: bottom; text-align: left">Non-current obligations</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">108,526</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_841_eus-gaap--GoodwillAndIntangibleAssetsPolicyTextBlock_zHPAY3tcdnOe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Goodwill and Other Intangible Assets The Company accounts for business combinations under the acquisition method of accounting in accordance with ASC 805, “Business Combinations,” where the total purchase price is allocated to the tangible and identified intangible assets acquired and liabilities assumed based on their estimated fair values. The purchase price is allocated using the information currently available, and may be adjusted, up to one year from acquisition date, after obtaining more information regarding, among other things, asset valuations, liabilities assumed, and revisions to preliminary estimates. The purchase price in excess of the fair value of the tangible and identified intangible assets acquired less liabilities assumed is recognized as goodwill. The Company reviews its goodwill for impairment annually or whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable. In accordance with its policies, the Company performed an assessment of goodwill and recognized an impairment loss on goodwill of $1,244,309 related to Coastal Pride and TOBC for the year ended December 31, 2022. No impairment was recognized for the nine months ended September 30, 2023. Long-lived Assets Management reviews long-lived assets, including finite-lived intangible assets, for indicators of impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Cash flows expected to be generated by the related assets are estimated over the asset’s useful life on an undiscounted basis. If the evaluation indicates that the carrying value of the asset may not be recoverable, the potential impairment is measured using fair value. Fair value estimates are completed using a discounted cash flow analysis. Impairment losses for assets to be disposed of, if any, are based on the estimated proceeds to be received, less costs of disposal. In accordance with its policies, the Company performed an assessment of its long-lived assets and recognized an impairment loss on customer relationships, trademarks, non-compete agreements of $<span id="xdx_90E_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zkkSR2VWZrIj" title="Impairment charges">1,595,677, $<span id="xdx_901_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zSMwQ26qLiXg" title="Impairment charges">1,006,185 and $<span id="xdx_904_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompeteAgreementMember_z7GHFjbU6jB1" title="Impairment charges">78,116, respectively, and an impairment on fixed assets of $1,873,619 for the year ended December 31, 2022. No impairment was recognized during the nine months ended September 30, 2023. Foreign Currency Exchange Rates Risk The Company manages its exposure to fluctuations in foreign currency exchange rates through its normal operating activities. Its primary focus is to monitor exposure to, and manage, the economic foreign currency exchange risks faced by, its operations and realized when the Company exchanges one currency for another. The Company’s operations primarily utilize the U.S. dollar and Canadian dollar as its functional currencies. Movements in foreign currency exchange rates affect its financial statements. Fair Value Measurements and Financial Instruments Fair value is defined as the amount that would be received for selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date and is measured using inputs in one of the following three categories: Level 1 measurements are based on unadjusted quoted prices in active markets for identical assets or liabilities that we have the ability to access. Valuation of these items does not entail a significant amount of judgment. Level 2 measurements are based on quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active or market data other than quoted prices that are observable for the assets or liabilities. Level 3 measurements are based on unobservable data that are supported by little or no market activity and are significant to the fair value of the assets or liabilities. Our financial instruments include cash, accounts receivable, accounts payable, accrued expenses, debt obligations, derivative liabilities and warrant liabilities. We believe the carrying values of our cash, accounts receivable, accounts payable, and accrued expenses financial instruments approximate their fair values because they are short term in nature or payable on demand. The derivative liability is the embedded conversion feature on the 2023 Lind convertible note. All derivatives and warrant liabilities are recorded at fair value. The change in fair value for derivatives and warrants liabilities is recognized in earnings. The Company’s derivative and warrant liabilities are measured at fair value on a recurring basis as of September 30, 2023. <p id="xdx_89A_ecustom--FairValueNetDerivativeAndWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock_zvjYDfdfvixk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> Schedule of Derivative and Warrant Liabilities Measeured at Fair Value <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="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20230930_zWJQrrJZjjc8" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_za6JbOuCnrH1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</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_20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z02nDZ30GPwb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</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_20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_znUZaa61KiX7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</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="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Fair Value Measurement using Fair Value Hierarchy</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </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">Level 1</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">Level 2</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">Level 3</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><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_409_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_z5pvqaY3x7F7" style="vertical-align: bottom"> <td style="width: 40%; text-align: left">Derivative liability on convertible debt</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">1,481,807</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">1,481,807</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_zvWPgLizadY6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Warrant liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,103,122</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,103,122</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DerivativeInstrumentsAndHedgesLiabilities_iI_zNaJ4CSm3q63" style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,584,929</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</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">3,584,929</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The table below presents the change in the fair value of the derivative liability convertible debt and warrant liability during the nine months ended September 30, 2023: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Derivative liability balance, January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230101__20230630_ztOFaMHZkRC2" style="text-align: right" title="Derivative liability beginning balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 80%; text-align: left">Issuance of derivative liability during the period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20230101__20230630_zD0LekAl5ps4" style="width: 16%; text-align: right" title="Issuance of derivative liability during the period">264,688</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Change in derivative liability during 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_98E_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20230101__20230630_zy0MZEmOaQP6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in derivative liability during the period">165,714</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Derivative liability balance, June 30, 2023</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--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230701__20230930_zjtDEMZV2MJ1" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability beginning balance">430,402</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Issuance of derivative liability during the period</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_98A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20230701__20230930_zXl3sk56xE5" style="padding-bottom: 1.5pt; text-align: right" title="Issuance of derivative liability during the period">118,984</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1.5pt">Change in derivative liability during 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_984_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20230701__20230930_zWOYji7oRtnc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in derivative liability during the period">932,421</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="padding-bottom: 1.5pt">Derivative liability balance, September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20230701__20230930_zX5Kj1l1bhz5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative liability ending balance">1,481,807</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Warrant liability balance, January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230101__20230630_zCoqGnC9TyIa" style="text-align: right" title="Warrant liability beginning balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Issuance of warrant liability during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20230101__20230630_zWZF0uNNXqi2" style="text-align: right" title="Issuance of warrant liability during the period">381,538</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Change in warrant liability during 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_985_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20230101__20230630_zimtqhFq9v8j" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in warrant liability during the period">(265,291</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom"> <td>Warrant liability balance, June 30, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230701__20230930_zgGltcnIXuV" style="text-align: right" title="Warrant liability beginning balance">116,247</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Issuance of warrant liability during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20230701__20230930_zQCzuOYEpax2" style="text-align: right" title="Issuance of warrant liability during the period">4,650,502</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Settlement of warrant liability</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlementOfWarrantLiability_c20230701__20230930_zq1adOx2PK2l" style="text-align: right" title="Issuance of warrant liability during the period">(490,992</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Change in warrant liability during 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_98B_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20230701__20230930_z3qOEpsodgB4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in warrant liability during the period">(2,172,635</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Warrant liability balance, September 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20230701__20230930_zF4riN6nV9n4" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrant liability ending balance">2,103,122</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Recent Accounting Pronouncements ASU 2016-13 Financial Instruments – Credit Losses (Topic 326) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which requires entities to use a forward-looking, expected loss model to estimate credit losses. It also requires entities to consider additional disclosures related to credit quality of trade and other receivables, including information related to management’s estimate of credit allowances. ASU 2016-13 was further amended in November 2018 by ASU 2018-19, Codification Improvements to Topic 236, Financial Instrument-Credit Losses. For public business entities that are Securities and Exchange Commission filers excluding smaller reporting companies, the amendments are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. For all other public business entities, the amendments are effective for fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. On October 16, 2019, FASB voted to delay implementation of ASU No. 2016-13, “Financial Instruments-Credit Losses (Topic 326) – Measurement of Credit Losses on Financial Instruments.” For all other entities, the amendments are now effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. On November 15, 2019, FASB issued an Accounting Standard Update No. 2019-10 to amend the implementation date to fiscal year beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The Company adopted this ASU on January 1, 2023 related to its trade receivables and determined no material impact of the adoption of the ASU on the Company’s consolidated financial statements. Reverse Stock Split On March 29, 2023, the Company’s board of directors approved, and on May 10, 2023, at a special meeting of the stockholders, holders of approximately <span id="xdx_908_eus-gaap--StockholdersEquityNoteStockSplitConversionRatio1_pid_uPure_c20230510__20230510__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zgsIWbX8oztl" title="Voting rights">87.08% of the Company’s voting power, approved the granting of authority to the Board to amend the Company’s Certificate of Incorporation to effect a reverse stock split of the issued and outstanding shares of the Company’s common stock, by a ratio of not less than 1-for-2 and not more than 1-for-50, with the exact ratio to be determined by the Board. On June 1, 2023, the Board determined to effectuate the Reverse Stock Split and on June 9, 2023, the Company amended its Certificate of Incorporation to effect the Reverse Stock Split, effective as of June 21, 2023.

Basis of Presentation The following unaudited interim consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, such interim financial statements do not include all the information and footnotes required by accounting principles generally accepted in the United States (“GAAP”) for complete annual financial statements. The information furnished reflects all adjustments, consisting only of normal recurring items which are, in the opinion of management, necessary in order to make the financial statements not misleading. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year. The consolidated balance sheet as of December 31, 2022 has been derived from the Company’s annual financial statements that were audited by our independent registered public accounting firm but does not include all of the information and footnotes required for complete annual financial statements. These financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto which are included in our Annual Report on Form 10-K for the year ended December 31, 2022 filed with the SEC on April 17, 2023 for a broader discussion of our business and the risks inherent in such business.

<p id="xdx_848_ecustom--AdvancesToSuppliersAndRelatedPartyPolicyTextBlock_zJteTZ8qpsUe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Advances to Suppliers and Related Party In the normal course of business, the Company may advance payments to its suppliers, including of Bacolod Blue Star Export Corp. (“Bacolod”), a related party based in the Philippines. These advances are in the form of prepayments for products that will ship within a short window of time. In the event that it becomes necessary for the Company to return products or adjust for quality issues, the Company is issued a credit by the vendor in the normal course of business and these credits are also reflected against future shipments. As of September 30, 2023, and December 31, 2022, the balance due from the related party for future shipments was approximately $<span id="xdx_909_eus-gaap--OtherReceivables_iI_pp0p0_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zmFSMpkhDM6l" title="Due from related party for future shipments"><span id="xdx_902_eus-gaap--OtherReceivables_iI_pp0p0_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zhhBM7NRYsr4" title="Due from related party for future shipments">1,300,000. No new purchases have been made from Bacolod since November 2020. There was no cost of revenue related to inventories purchased from Bacolod recorded for the nine months ended September 30, 2023 and 2022.

1300000

<p id="xdx_849_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_z1PFXuCerGq" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers, as such, we record revenue when our customer obtains control of the promised goods or services in an amount that reflects the consideration which the Company expects to receive in exchange for those goods or services. The Company’s source of revenue is from importing blue and red swimming crab meat primarily from Mexico, Indonesia, the Philippines and China and distributing it in the United States and Canada under several brand names such as Blue Star, Oceanica, Pacifika, Crab & Go, First Choice, Good Stuff and Coastal Pride Fresh, and steelhead salmon and rainbow trout fingerlings produced by TOBC under the brand name Little Cedar Farms for distribution in Canada. The Company sells primarily to food service distributors. The Company also sells its products to wholesalers, retail establishments and seafood distributors. To determine revenue recognition for the arrangements that the Company determines are within the scope of Topic 606, the Company performs the following five steps: (1) identify the contract(s) with a customer by receipt of purchase orders and confirmations sent by the Company which includes a required line of credit approval process, (2) identify the performance obligations in the contract which includes shipment of goods to the customer FOB shipping point or destination, (3) determine the transaction price which initiates with the purchase order received from the customer and confirmation sent by the Company and will include discounts and allowances by customer if any, (4) allocate the transaction price to the performance obligations in the contract which is the shipment of the goods to the customer and transaction price determined in step 3 above and (5) recognize revenue when (or as) the entity satisfies a performance obligation which is when the Company transfers control of the goods to the customers by shipment or delivery of the products. The Company elected an accounting policy to treat shipping and handling activities as fulfillment activities. Consideration payable to a customer is recorded as a reduction of the arrangement’s transaction price, thereby reducing the amount of revenue recognized, unless the payment is for distinct goods or services received from the customer.

Accounts Receivable Accounts receivable consist of unsecured obligations due from customers under normal trade terms, usually net 30 days. The Company grants credit to its customers based on the Company’s evaluation of a particular customer’s credit worthiness. Allowances for credit losses are maintained for potential credit losses based on the age of the accounts receivable and the results of the Company’s periodic credit evaluations of its customers’ financial condition. Receivables are written off as uncollectible and deducted from the allowance for doubtful accounts after collection efforts have been deemed to be unsuccessful. Subsequent recoveries are netted against the allowance for credit losses. The Company generally does not charge interest on receivables. Receivables are net of estimated allowances for credit losses and sales return, allowances and discounts. They are stated at estimated net realizable value. Allowances for credit losses, sales returns, discounts and refunds of $3,239 were recorded for the nine months ended September 30, 2023.

3239

Inventories Substantially all of the Company’s inventory consists of packaged crab meat located at a public cold storage facility and merchandise in transit from suppliers. The Company also has eggs and fish in process inventory from TOBC. The cost of inventory is primarily determined using the specific identification method for crab meat. Fish in process inventory is measured based on the estimated biomass of fish on hand. The Company has established a standard procedure to estimate the biomass of fish on hand using counting and sampling techniques. Inventory is valued at the lower of cost or net realizable value, cost being determined using the first-in, first-out method for crab meat and using various estimates and assumptions in regard to the calculation of the biomass, including expected yield, market value of the biomass, and estimated costs of completion. Merchandise is purchased cost and freight shipping point and becomes the Company’s asset and liability upon leaving the suppliers’ warehouse. The Company periodically reviews the value of items in inventory and records an allowance to reduce the carrying value of inventory to the lower of cost or net realizable value based on its assessment of market conditions, inventory turnover and current stock levels. For the nine months ended September 30, 2023, the Company recorded no inventory write-downs or allowances. For the year ended December 31, 2022, the Company recorded an inventory adjustment to reduce the carrying value of inventory to the lower of cost or net realizable value in the amount of $743,218 which was charged to cost of goods sold. The Company’s inventory as of September 30, 2023 and December 31, 2022 consists of: Schedule of Inventory <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="3" id="xdx_493_20230930_z3JqYo2Oywkd" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="3" id="xdx_491_20221231_z4eb33OenFGc" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="3" style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="3" style="padding-bottom: 1.5pt; text-align: center"> </td></tr> <tr id="xdx_402_eus-gaap--InventoryFinishedGoods_iI_maINzvYv_zEoYmdyixWLd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Inventory purchased for resale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,707,713</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,052,518</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--InventoryWorkInProcess_iI_maINzvYv_zccAvgzeIsM6" style="vertical-align: bottom"> <td style="text-align: left">Feeds and eggs processed</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,955</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">156,984</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherInventoryInTransit_iI_maINzvYv_zfXoqNucyvKb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">In-transit inventory</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">176,995</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,598,650</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--InventoryNet_iTI_mtINzvYv_z4lm9wZPRUEe" style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt; text-align: left">Inventory, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,990,663</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">4,808,152</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0 743218

The Company’s inventory as of September 30, 2023 and December 31, 2022 consists of: Schedule of Inventory <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="3" id="xdx_493_20230930_z3JqYo2Oywkd" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="3" id="xdx_491_20221231_z4eb33OenFGc" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="3" style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="3" style="padding-bottom: 1.5pt; text-align: center"> </td></tr> <tr id="xdx_402_eus-gaap--InventoryFinishedGoods_iI_maINzvYv_zEoYmdyixWLd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Inventory purchased for resale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,707,713</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,052,518</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--InventoryWorkInProcess_iI_maINzvYv_zccAvgzeIsM6" style="vertical-align: bottom"> <td style="text-align: left">Feeds and eggs processed</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,955</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">156,984</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherInventoryInTransit_iI_maINzvYv_zfXoqNucyvKb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">In-transit inventory</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">176,995</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">1,598,650</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--InventoryNet_iTI_mtINzvYv_z4lm9wZPRUEe" style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt; text-align: left">Inventory, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,990,663</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,808,152</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1707713

3052518

105955

156984

176995

1598650

1990663

4808152

Lease Accounting The Company accounts for its leases under ASC 842, Leases, which requires all leases to be reported on the balance sheet as right-of-use assets and lease obligations. The Company elected the practical expedients permitted under the transition guidance that retained the lease classification and initial direct costs for any leases that existed prior to adoption of the standard. The Company categorizes leases with contractual terms longer than twelve months as either operating or finance. Finance leases are generally those leases that would allow the Company to substantially utilize or pay for the entire asset over its estimated life. Assets acquired under finance leases are recorded in property and equipment, net. All other leases are categorized as operating leases. The Company did not have any finance leases as of September 30, 2023. The Company’s leases generally have terms that range from three years for equipment and six to seven years for real property. The Company elected the accounting policy to include both the lease and non-lease components of its agreements as a single component and accounts for them as a lease. Lease liabilities are recognized at the present value of the fixed lease payments using a discount rate based on similarly secured borrowings available to us. Lease assets are recognized based on the initial present value of the fixed lease payments, reduced by landlord incentives, plus any direct costs from executing the lease. Lease assets are tested for impairment in the same manner as long-lived assets used in operations. Leasehold improvements are capitalized at cost and amortized over the lesser of their expected useful life or the lease term. When we have the option to extend the lease term, terminate the lease before the contractual expiration date, or purchase the leased asset, and it is reasonably certain that we will exercise the option, we consider these options in determining the classification and measurement of the lease. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. The table below presents the lease-related assets and liabilities recorded on the balance sheet as of September 30, 2023. Schedule of Lease-Related Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Assets</td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 80%; text-align: left">Operating lease assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_c20230930_zNAU4pj2P2he" style="width: 16%; text-align: right" title="Operating lease assets">159,915</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20230930_zNWd3THfM0x" style="text-align: right" title="Operating lease liabilities - Current">50,769</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Noncurrent</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 style="padding-left: 10pt; text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20230930_zqc3PfEkjY95" style="text-align: right" title="Operating lease liabilities - Noncurrent">108,526</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_89B_ecustom--ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock_ze8LkTgTTO5j" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Supplemental cash flow information related to leases were as follows: Schedule of Supplemental Cash Flow Information Related to Lease <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine Months Ended September 30, 2023</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash paid for amounts included in the measurement of lease liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; width: 80%; text-align: left">Operating cash flows from operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingLeasePayments_pp0p0_c20230101__20230930_zuEBn0XrKuQ2" style="width: 16%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases">37,626</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">ROU assets recognized in exchange for lease obligations:</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 style="padding-left: 10pt; text-align: left">Operating leases</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20230101__20230930_zFNJbOGU8uK8" style="text-align: right" title="ROU assets recognized in exchange for lease obligations: Operating leases">-</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_890_ecustom--ScheduleOfRemainingLeaseTermAndDiscountRatesForOperatingLeasesTableTextBlock_zAFv6ellI30e" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The table below presents the remaining lease term and discount rates for operating leases. Schedule of Remaining Lease Term And Discount Rates For operating Lease <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Weighted-average remaining lease term</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 style="text-align: left; padding-left: 10pt">Operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.10 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Weighted-average discount rate</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 style="width: 80%; text-align: left; padding-left: 10pt">Operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_c20230930_zvgiMcjxUvQ" style="width: 16%; text-align: right" title="Weighted-average discount rate, Operating leases">6.8</td><td style="width: 1%; text-align: left">%</td></tr> </table> <p id="xdx_895_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zyS7ee9luyMf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Maturities of lease liabilities as of September 30, 2023 were as follows: Schedule of Maturities of Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 75%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="3" id="xdx_49C_20230930_z8OLbPcid9Sj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating Leases</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; vertical-align: bottom"> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_pp0p0_maLOLLPz99v_zrN8VsTdjyPe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 80%; vertical-align: bottom">2023 (three months remaining)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">16,250</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPz99v_zljhDrVDeyg" style="vertical-align: bottom"> <td style="vertical-align: bottom; text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,001</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPz99v_z11u61LBu60e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,941</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPz99v_zOsNh41ik6Dj" style="vertical-align: bottom"> <td style="vertical-align: bottom; text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,941</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPz99v_zxBfAPcMQfSj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: left">2027</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">10,985</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPz99v_z1G2X2dzpJr6" style="vertical-align: bottom"> <td style="padding-left: 10pt; vertical-align: bottom; text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">174,118</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zIT0BWX9mZvf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: left">Less: amount of lease payments representing 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">(14,823</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiability_iI_pp0p0_zc2qqVWBAyR5" style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt; vertical-align: bottom; text-align: left">Present value of future minimum lease payments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">159,295</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_pp0p0_di_zVc2huOhPOfc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; vertical-align: bottom; text-align: left">Less: current obligations under leases</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(50,769</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zRMNk5Xn7wR" style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt; vertical-align: bottom; text-align: left">Non-current obligations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">108,526</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

The table below presents the lease-related assets and liabilities recorded on the balance sheet as of September 30, 2023. Schedule of Lease-Related Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Assets</td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 80%; text-align: left">Operating lease assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_c20230930_zNAU4pj2P2he" style="width: 16%; text-align: right" title="Operating lease assets">159,915</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20230930_zNWd3THfM0x" style="text-align: right" title="Operating lease liabilities - Current">50,769</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Noncurrent</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 style="padding-left: 10pt; text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20230930_zqc3PfEkjY95" style="text-align: right" title="Operating lease liabilities - Noncurrent">108,526</td><td style="text-align: left"> </td></tr> </table>

159915

50769

108526

<p id="xdx_89B_ecustom--ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock_ze8LkTgTTO5j" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Supplemental cash flow information related to leases were as follows: Schedule of Supplemental Cash Flow Information Related to Lease <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine Months Ended September 30, 2023</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash paid for amounts included in the measurement of lease liabilities:</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 style="padding-left: 10pt; width: 80%; text-align: left">Operating cash flows from operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingLeasePayments_pp0p0_c20230101__20230930_zuEBn0XrKuQ2" style="width: 16%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases">37,626</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">ROU assets recognized in exchange for lease obligations:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Operating leases</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20230101__20230930_zFNJbOGU8uK8" style="text-align: right" title="ROU assets recognized in exchange for lease obligations: Operating leases">-</td><td style="text-align: left"> </td></tr> </table>

37626

<p id="xdx_890_ecustom--ScheduleOfRemainingLeaseTermAndDiscountRatesForOperatingLeasesTableTextBlock_zAFv6ellI30e" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The table below presents the remaining lease term and discount rates for operating leases. Schedule of Remaining Lease Term And Discount Rates For operating Lease <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Weighted-average remaining lease term</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 style="text-align: left; padding-left: 10pt">Operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.10 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Weighted-average discount rate</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 style="width: 80%; text-align: left; padding-left: 10pt">Operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_c20230930_zvgiMcjxUvQ" style="width: 16%; text-align: right" title="Weighted-average discount rate, Operating leases">6.8</td><td style="width: 1%; text-align: left">%</td></tr> </table>

P3Y1M6D

0.068

<p id="xdx_895_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zyS7ee9luyMf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Maturities of lease liabilities as of September 30, 2023 were as follows: Schedule of Maturities of Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 75%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="3" id="xdx_49C_20230930_z8OLbPcid9Sj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating Leases</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; vertical-align: bottom"> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_pp0p0_maLOLLPz99v_zrN8VsTdjyPe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 80%; vertical-align: bottom">2023 (three months remaining)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">16,250</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPz99v_zljhDrVDeyg" style="vertical-align: bottom"> <td style="vertical-align: bottom; text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,001</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPz99v_z11u61LBu60e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,941</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPz99v_zOsNh41ik6Dj" style="vertical-align: bottom"> <td style="vertical-align: bottom; text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,941</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPz99v_zxBfAPcMQfSj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: left">2027</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">10,985</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPz99v_z1G2X2dzpJr6" style="vertical-align: bottom"> <td style="padding-left: 10pt; vertical-align: bottom; text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">174,118</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zIT0BWX9mZvf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: left">Less: amount of lease payments representing 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">(14,823</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiability_iI_pp0p0_zc2qqVWBAyR5" style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt; vertical-align: bottom; text-align: left">Present value of future minimum lease payments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">159,295</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_pp0p0_di_zVc2huOhPOfc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; vertical-align: bottom; text-align: left">Less: current obligations under leases</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(50,769</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zRMNk5Xn7wR" style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt; vertical-align: bottom; text-align: left">Non-current obligations</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">108,526</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

16250

59001

43941

10985

174118

14823

159295

50769

108526

<p id="xdx_841_eus-gaap--GoodwillAndIntangibleAssetsPolicyTextBlock_zHPAY3tcdnOe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Goodwill and Other Intangible Assets The Company accounts for business combinations under the acquisition method of accounting in accordance with ASC 805, “Business Combinations,” where the total purchase price is allocated to the tangible and identified intangible assets acquired and liabilities assumed based on their estimated fair values. The purchase price is allocated using the information currently available, and may be adjusted, up to one year from acquisition date, after obtaining more information regarding, among other things, asset valuations, liabilities assumed, and revisions to preliminary estimates. The purchase price in excess of the fair value of the tangible and identified intangible assets acquired less liabilities assumed is recognized as goodwill. The Company reviews its goodwill for impairment annually or whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable. In accordance with its policies, the Company performed an assessment of goodwill and recognized an impairment loss on goodwill of $1,244,309 related to Coastal Pride and TOBC for the year ended December 31, 2022. No impairment was recognized for the nine months ended September 30, 2023.

1244309

Long-lived Assets Management reviews long-lived assets, including finite-lived intangible assets, for indicators of impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Cash flows expected to be generated by the related assets are estimated over the asset’s useful life on an undiscounted basis. If the evaluation indicates that the carrying value of the asset may not be recoverable, the potential impairment is measured using fair value. Fair value estimates are completed using a discounted cash flow analysis. Impairment losses for assets to be disposed of, if any, are based on the estimated proceeds to be received, less costs of disposal. In accordance with its policies, the Company performed an assessment of its long-lived assets and recognized an impairment loss on customer relationships, trademarks, non-compete agreements of $<span id="xdx_90E_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zkkSR2VWZrIj" title="Impairment charges">1,595,677, $<span id="xdx_901_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zSMwQ26qLiXg" title="Impairment charges">1,006,185 and $<span id="xdx_904_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompeteAgreementMember_z7GHFjbU6jB1" title="Impairment charges">78,116, respectively, and an impairment on fixed assets of $1,873,619 for the year ended December 31, 2022. No impairment was recognized during the nine months ended September 30, 2023.

1595677

1006185

78116

1873619

Foreign Currency Exchange Rates Risk The Company manages its exposure to fluctuations in foreign currency exchange rates through its normal operating activities. Its primary focus is to monitor exposure to, and manage, the economic foreign currency exchange risks faced by, its operations and realized when the Company exchanges one currency for another. The Company’s operations primarily utilize the U.S. dollar and Canadian dollar as its functional currencies. Movements in foreign currency exchange rates affect its financial statements.

Fair Value Measurements and Financial Instruments Fair value is defined as the amount that would be received for selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date and is measured using inputs in one of the following three categories: Level 1 measurements are based on unadjusted quoted prices in active markets for identical assets or liabilities that we have the ability to access. Valuation of these items does not entail a significant amount of judgment. Level 2 measurements are based on quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active or market data other than quoted prices that are observable for the assets or liabilities. Level 3 measurements are based on unobservable data that are supported by little or no market activity and are significant to the fair value of the assets or liabilities. Our financial instruments include cash, accounts receivable, accounts payable, accrued expenses, debt obligations, derivative liabilities and warrant liabilities. We believe the carrying values of our cash, accounts receivable, accounts payable, and accrued expenses financial instruments approximate their fair values because they are short term in nature or payable on demand. The derivative liability is the embedded conversion feature on the 2023 Lind convertible note. All derivatives and warrant liabilities are recorded at fair value. The change in fair value for derivatives and warrants liabilities is recognized in earnings. The Company’s derivative and warrant liabilities are measured at fair value on a recurring basis as of September 30, 2023. <p id="xdx_89A_ecustom--FairValueNetDerivativeAndWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock_zvjYDfdfvixk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> Schedule of Derivative and Warrant Liabilities Measeured at Fair Value <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="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20230930_zWJQrrJZjjc8" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_za6JbOuCnrH1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</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_20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z02nDZ30GPwb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</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_20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_znUZaa61KiX7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</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="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Fair Value Measurement using Fair Value Hierarchy</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </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">Level 1</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">Level 2</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">Level 3</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><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_409_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_z5pvqaY3x7F7" style="vertical-align: bottom"> <td style="width: 40%; text-align: left">Derivative liability on convertible debt</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">1,481,807</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">1,481,807</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_zvWPgLizadY6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Warrant liability</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">2,103,122</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><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">2,103,122</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DerivativeInstrumentsAndHedgesLiabilities_iI_zNaJ4CSm3q63" style="vertical-align: bottom"> <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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,584,929</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,584,929</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The table below presents the change in the fair value of the derivative liability convertible debt and warrant liability during the nine months ended September 30, 2023: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Derivative liability balance, January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230101__20230630_ztOFaMHZkRC2" style="text-align: right" title="Derivative liability beginning balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 80%; text-align: left">Issuance of derivative liability during the period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20230101__20230630_zD0LekAl5ps4" style="width: 16%; text-align: right" title="Issuance of derivative liability during the period">264,688</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Change in derivative liability during 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_98E_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20230101__20230630_zy0MZEmOaQP6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in derivative liability during the period">165,714</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Derivative liability balance, June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230701__20230930_zjtDEMZV2MJ1" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability beginning balance">430,402</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Issuance of derivative liability during the period</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_98A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20230701__20230930_zXl3sk56xE5" style="padding-bottom: 1.5pt; text-align: right" title="Issuance of derivative liability during the period">118,984</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1.5pt">Change in derivative liability during the period</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20230701__20230930_zWOYji7oRtnc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in derivative liability during the period">932,421</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Derivative liability balance, September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20230701__20230930_zX5Kj1l1bhz5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative liability ending balance">1,481,807</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Warrant liability balance, January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230101__20230630_zCoqGnC9TyIa" style="text-align: right" title="Warrant liability beginning balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Issuance of warrant liability during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20230101__20230630_zWZF0uNNXqi2" style="text-align: right" title="Issuance of warrant liability during the period">381,538</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Change in warrant liability during 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_985_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20230101__20230630_zimtqhFq9v8j" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in warrant liability during the period">(265,291</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom"> <td>Warrant liability balance, June 30, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230701__20230930_zgGltcnIXuV" style="text-align: right" title="Warrant liability beginning balance">116,247</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Issuance of warrant liability during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20230701__20230930_zQCzuOYEpax2" style="text-align: right" title="Issuance of warrant liability during the period">4,650,502</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Settlement of warrant liability</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlementOfWarrantLiability_c20230701__20230930_zq1adOx2PK2l" style="text-align: right" title="Issuance of warrant liability during the period">(490,992</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Change in warrant liability during 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_98B_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20230701__20230930_z3qOEpsodgB4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in warrant liability during the period">(2,172,635</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Warrant liability balance, September 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20230701__20230930_zF4riN6nV9n4" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrant liability ending balance">2,103,122</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_89A_ecustom--FairValueNetDerivativeAndWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock_zvjYDfdfvixk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> Schedule of Derivative and Warrant Liabilities Measeured at Fair Value <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="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20230930_zWJQrrJZjjc8" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_za6JbOuCnrH1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</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_20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z02nDZ30GPwb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</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_20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_znUZaa61KiX7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</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="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Fair Value Measurement using Fair Value Hierarchy</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </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">Level 1</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">Level 2</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">Level 3</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><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_409_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_z5pvqaY3x7F7" style="vertical-align: bottom"> <td style="width: 40%; text-align: left">Derivative liability on convertible debt</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">1,481,807</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">1,481,807</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_zvWPgLizadY6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Warrant liability</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">2,103,122</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><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">2,103,122</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DerivativeInstrumentsAndHedgesLiabilities_iI_zNaJ4CSm3q63" style="vertical-align: bottom"> <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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,584,929</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,584,929</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The table below presents the change in the fair value of the derivative liability convertible debt and warrant liability during the nine months ended September 30, 2023: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Derivative liability balance, January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230101__20230630_ztOFaMHZkRC2" style="text-align: right" title="Derivative liability beginning balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 80%; text-align: left">Issuance of derivative liability during the period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20230101__20230630_zD0LekAl5ps4" style="width: 16%; text-align: right" title="Issuance of derivative liability during the period">264,688</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Change in derivative liability during 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_98E_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20230101__20230630_zy0MZEmOaQP6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in derivative liability during the period">165,714</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Derivative liability balance, June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230701__20230930_zjtDEMZV2MJ1" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability beginning balance">430,402</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Issuance of derivative liability during the period</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_98A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20230701__20230930_zXl3sk56xE5" style="padding-bottom: 1.5pt; text-align: right" title="Issuance of derivative liability during the period">118,984</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1.5pt">Change in derivative liability during the period</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20230701__20230930_zWOYji7oRtnc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in derivative liability during the period">932,421</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Derivative liability balance, September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20230701__20230930_zX5Kj1l1bhz5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative liability ending balance">1,481,807</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Warrant liability balance, January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230101__20230630_zCoqGnC9TyIa" style="text-align: right" title="Warrant liability beginning balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Issuance of warrant liability during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20230101__20230630_zWZF0uNNXqi2" style="text-align: right" title="Issuance of warrant liability during the period">381,538</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Change in warrant liability during 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_985_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20230101__20230630_zimtqhFq9v8j" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in warrant liability during the period">(265,291</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom"> <td>Warrant liability balance, June 30, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230701__20230930_zgGltcnIXuV" style="text-align: right" title="Warrant liability beginning balance">116,247</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Issuance of warrant liability during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20230701__20230930_zQCzuOYEpax2" style="text-align: right" title="Issuance of warrant liability during the period">4,650,502</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Settlement of warrant liability</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlementOfWarrantLiability_c20230701__20230930_zq1adOx2PK2l" style="text-align: right" title="Issuance of warrant liability during the period">(490,992</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Change in warrant liability during 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_98B_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20230701__20230930_z3qOEpsodgB4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in warrant liability during the period">(2,172,635</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Warrant liability balance, September 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20230701__20230930_zF4riN6nV9n4" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrant liability ending balance">2,103,122</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1481807

2103122 2103122

3584929

264688

165714

430402

118984

932421

1481807

381538 -265291 116247 4650502 -490992 -2172635 2103122

Recent Accounting Pronouncements ASU 2016-13 Financial Instruments – Credit Losses (Topic 326) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which requires entities to use a forward-looking, expected loss model to estimate credit losses. It also requires entities to consider additional disclosures related to credit quality of trade and other receivables, including information related to management’s estimate of credit allowances. ASU 2016-13 was further amended in November 2018 by ASU 2018-19, Codification Improvements to Topic 236, Financial Instrument-Credit Losses. For public business entities that are Securities and Exchange Commission filers excluding smaller reporting companies, the amendments are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. For all other public business entities, the amendments are effective for fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. On October 16, 2019, FASB voted to delay implementation of ASU No. 2016-13, “Financial Instruments-Credit Losses (Topic 326) – Measurement of Credit Losses on Financial Instruments.” For all other entities, the amendments are now effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. On November 15, 2019, FASB issued an Accounting Standard Update No. 2019-10 to amend the implementation date to fiscal year beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The Company adopted this ASU on January 1, 2023 related to its trade receivables and determined no material impact of the adoption of the ASU on the Company’s consolidated financial statements.

Reverse Stock Split On March 29, 2023, the Company’s board of directors approved, and on May 10, 2023, at a special meeting of the stockholders, holders of approximately <span id="xdx_908_eus-gaap--StockholdersEquityNoteStockSplitConversionRatio1_pid_uPure_c20230510__20230510__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zgsIWbX8oztl" title="Voting rights">87.08% of the Company’s voting power, approved the granting of authority to the Board to amend the Company’s Certificate of Incorporation to effect a reverse stock split of the issued and outstanding shares of the Company’s common stock, by a ratio of not less than 1-for-2 and not more than 1-for-50, with the exact ratio to be determined by the Board. On June 1, 2023, the Board determined to effectuate the Reverse Stock Split and on June 9, 2023, the Company amended its Certificate of Incorporation to effect the Reverse Stock Split, effective as of June 21, 2023.

87.08

1-for-2 and not more than 1-for-50

Note 3. Going Concern The accompanying consolidated financial statements and notes have been prepared assuming the Company will continue as a going concern. For the nine months ended September 30, 2023, the Company incurred a net loss of $3,848,950, had an accumulated deficit of $33,188,070 and a working capital deficit of $1,254,840, inclusive of $768,839 in stockholder debt. These factors raise substantial doubt as to the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon the Company’s ability to increase revenues, execute on its business plan to acquire complimentary companies, raise capital, and to continue to sustain adequate working capital to finance its operations. The failure to achieve the necessary levels of profitability and cash flows would be detrimental to the Company. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

-3848950

-33188070

1254840

768839

Note 4. Other Current Assets Other current assets totaled $2,102,377 as of September 30, 2023 and $671,933 as of December 31, 2022. As of September 30, 2023, $1,471,492 of the balance was related to prepaid inventory to the Company’s suppliers. The remainder of the balance was related to prepaid insurance and other prepaid expenses.

2102377

671933

1471492

Note 5. Fixed Assets, Net Fixed assets comprised the following: Schedule of Fixed Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20230930_zmr6YW8zWB1a" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20221231_zDqXe3B3DtVl" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_maPPAENzidW_zFEI266UXnb8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Computer equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">47,909</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">97,624</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RASSystemMember_maPPAENzidW_zWnCI1hNDkgd" style="vertical-align: bottom"> <td style="text-align: left">RAS system</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,677</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,089,909</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_maPPAENzidW_zYrf40n3wSW" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Automobiles</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">122,715</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_maPPAENzidW_z1b7wv2uB1F5" style="vertical-align: bottom"> <td style="text-align: left">Leasehold improvements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,904</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">89,055</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember_maPPAENzidW_zw3c8noyH208" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Building Improvements</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">109,594</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">0</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzwrn_zyvPMAVf353f" style="vertical-align: bottom"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">305,084</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,399,303</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzidW_msPPAENzwrn_zCZhD6JCw9m9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: Accumulated depreciation and impairment</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">(37,523</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">(2,278,903</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzwrn_zIh1kfBrjihk" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 2.5pt">Fixed assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">267,561</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">120,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the nine months ended September 30, 2023 and 2022, depreciation expense totaled approximately $3,200 and $168,900, respectively.

Fixed assets comprised the following: Schedule of Fixed Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20230930_zmr6YW8zWB1a" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20221231_zDqXe3B3DtVl" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_maPPAENzidW_zFEI266UXnb8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Computer equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">47,909</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">97,624</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RASSystemMember_maPPAENzidW_zWnCI1hNDkgd" style="vertical-align: bottom"> <td style="text-align: left">RAS system</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,677</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,089,909</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_maPPAENzidW_zYrf40n3wSW" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Automobiles</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">122,715</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_maPPAENzidW_z1b7wv2uB1F5" style="vertical-align: bottom"> <td style="text-align: left">Leasehold improvements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,904</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">89,055</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember_maPPAENzidW_zw3c8noyH208" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Building Improvements</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">109,594</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">0</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzwrn_zyvPMAVf353f" style="vertical-align: bottom"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">305,084</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,399,303</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzidW_msPPAENzwrn_zCZhD6JCw9m9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: Accumulated depreciation and impairment</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">(37,523</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">(2,278,903</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzwrn_zIh1kfBrjihk" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 2.5pt">Fixed assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">267,561</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">120,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

47909

97624

129677

2089909

122715

17904

89055

109594

305084

2399303

37523

2278903

267561

120400

3200

168900

Note 6. Debt Working Capital Line of Credit On March 31, 2021, Keeler & Co. and Coastal Pride entered into a loan and security agreement (“Loan Agreement”) with Lighthouse Financial Corp., a North Carolina corporation (“Lighthouse”). Pursuant to the terms of the Loan Agreement, Lighthouse made available to Keeler & Co. and Coastal Pride (together, the “Borrowers”) a $<span id="xdx_902_eus-gaap--LineOfCredit_iI_c20210331__us-gaap--RelatedPartyTransactionAxis__custom--KeelerAndCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_ztww5kFpA8ai" title="Long term line of credit">5,000,000 revolving line of credit for a term of thirty-six months, renewable annually for one-year periods thereafter. Amounts due under the line of credit are represented by a revolving credit note issued to Lighthouse by the Borrowers. The advance rate of the revolving line of credit is 85% with respect to eligible accounts receivable and the lower of 60% of the Borrowers’ eligible inventory, or 80% of the net orderly liquidation value, subject to an inventory sublimit of $2,500,000. The inventory portion of the loan will never exceed 50% of the outstanding balance. Interest on the line of credit is the prime rate (with a floor of 3.25%), plus 3.75%. The Borrowers paid Lighthouse a facility fee of $50,000 in three instalments of $16,667 in March, April and May 2021 and paid an additional facility fee of $25,000 on each anniversary of March 31, 2021. On January 14, 2022, the maximum inventory advance under the line of credit was adjusted from 50% to 70% until June 30, 2022, 65% to July 31, 2022, 60% to August 31, 2022 and 55% to September 30, 2022 at a monthly fee of 0.25% on the portion of the loan in excess of the 50% advance in order to increase imports to meet customer demand. On July 29, 2022, the Loan Agreement was further amended to set the annual interest rate on the outstanding principal amount at 4.75% above the prime rate and to reduce the monthly required cash flow requirements beginning July 31, 2022. The amendment also updated the maximum inventory advance under the line of credit to 60% from August 1, 2022 through December 31, 2022 and 50% thereafter. The line of credit was secured by a first priority security interest on all the assets of each Borrower. Pursuant to the terms of a guaranty agreement, the Company guaranteed the obligations of the Borrowers under the note and John Keeler, Executive Chairman and Chief Executive Officer of the Company, provided a personal guaranty of up to $<span id="xdx_904_ecustom--LineOfCreditGuaranty_iI_c20230930__us-gaap--RelatedPartyTransactionAxis__custom--KeelerAndCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_zTJFtJzh0yke" title="Line of credit guaranty">1,000,000 to Lighthouse. The Company was in compliance with all financial covenants under the Loan Agreement, except for the requirement to maintain a greater than $<span id="xdx_903_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_c20230930__us-gaap--RelatedPartyTransactionAxis__custom--KeelerAndCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_zgJmNVmKV3i6" title="Maximum borrowing capacity">50,000 cash flow in the months of March through May 2023. Lighthouse notified the Borrowers as to this default but did not exercise its rights and remedies under the loan documents. During the nine months ended September 30, 2023, cash proceeds from the working capital line of credit totaled $2,405,034 and cash payments to the working capital line of credit totaled $4,182,971. On June 16, 2023, the Company terminated the Loan Agreement and paid a total of approximately $108,400 to Lighthouse which included, as of June 16, 2023, an outstanding principal balance of approximately $<span id="xdx_909_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20230616__20230616__us-gaap--TypeOfArrangementAxis__custom--TerminatedLoanAgreementMember_z1zfiVRBYwQc" title="Payment of outstanding principal balance">93,400, accrued interest of approximately $9,900, and other fees incurred in connection with the line of credit of approximately $4,900. Upon the repayment of the total outstanding indebtedness owing to Lighthouse, the Loan Agreement and all other related financing agreements and documents entered into in connection with the Loan Agreement were deemed terminated. John Keeler Promissory Notes The Company had unsecured promissory notes outstanding to John Keeler of approximately $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20230930__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zZhNrMuYkHAg" title="Debt instrument, principal amount">768,800 of principal at September 30, 2023 and interest expense of $<span id="xdx_90F_eus-gaap--InterestExpense_pp0p0_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_z5dfTV6Kai25" title="Interest expenses">39,930 and $<span id="xdx_90A_eus-gaap--InterestExpense_pp0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zbrKZAY82gY9" title="Interest expenses">41,700 during the nine months ended September 30, 2023 and 2022, respectively. These notes are payable on demand and bear at an annual interest rate of <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20230930__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_z2F5FzmgTky4" title="Debt instrument, interest rate">6%. The Company made principal payments of $<span id="xdx_905_eus-gaap--RepaymentsOfUnsecuredDebt_pp0p0_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zcPqio3A8ced" title="Repayments of unsecured debt">124,161 during the nine months ended September 30, 2023. Walter Lubkin Jr. Note On November 26, 2019, the Company issued a five-year unsecured promissory note in the principal amount of $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20191126__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zUhi2FHzQh1f" title="Debt instrument, principal amount">500,000 to Walter Lubkin Jr. as part of the purchase price for the Coastal Pride acquisition. <span id="xdx_908_eus-gaap--DebtInstrumentCovenantDescription_c20191126__20191126__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zrAzvP1jVBF9" title="Debt instrument covenant, description">The note bears interest at the rate of <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20191126__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_z8ugiHVR0y98" title="Debt instrument, interest rate, stated percentage">4% per annum. The note is payable quarterly in an amount equal to the lesser of (i) $25,000 or (ii) 25% of the EBITDA of Coastal Pride, as determined on the first day of each quarter. For the year ended December 31, 2022, $<span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zL1n1NTxSNx3" title="Debt instrument payment interest">38,799 of the outstanding principal and accrued interest was paid in cash and $<span id="xdx_907_eus-gaap--DebtInstrumentPeriodicPayment_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zTC4MY3KohBe" title="Monthly payment">104,640 of the outstanding principal and accrued interest was paid in shares of common stock of the Company. On August 4, 2023, $<span id="xdx_90C_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20230804__20230804__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zYBgxt8VDuD1" title="Outstanding accrued interest">7,030 of the outstanding accrued interest for the first and second quarter of 2023 was paid on the note by the Company. As of September 30, 2023, $<span id="xdx_907_eus-gaap--InterestPayableCurrent_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zf3AMtVqeBej" title="Accrued interest">3,573 of the outstanding interest for the third quarter was accrued on the note by the Company. Interest expense for the note totaled approximately $<span id="xdx_901_eus-gaap--InterestExpenseDebt_pp0p0_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zcUqSF8CfdRa" title="Interest expenses">10,600 and $<span id="xdx_908_eus-gaap--InterestExpenseDebt_pp0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zVJoyMDOBufa" title="Interest expenses">13,500 during the nine months ended September 30, 2023 and 2022, respectively. As of September 30, 2023 and December 31, 2022, the outstanding principal balance on the note totaled $<span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20230930__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__us-gaap--DebtInstrumentAxis__custom--WalterLubkinJrMember_z6Tkljb1Wdja" title="Outstanding balance">350,000. Lind Global Fund II LP notes 2022 Note On January 24, 2022, the Company entered into a securities purchase agreement with Lind Global Fund II LP, a Delaware limited partnership (“Lind”), pursuant to which the Company issued Lind a secured, two-year, interest free convertible promissory note in the principal amount of $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zJ58n8AeLHG5">5,750,000 (the “2022 Lind Note) and a <span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_pid_dxL_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zLoPVWW4u0j4" title="::XDX::P5Y">five-year warrant to purchase <span id="xdx_909_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zx2l4aMVD0tg">1,000,000 shares of common stock at an exercise price of $<span id="xdx_902_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pdp0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zRkjw6TheLw9">4.50 per share, subject to customary adjustments (<span id="xdx_90B_eus-gaap--ConversionOfStockSharesConverted1_pip0_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zMOM0oYOD2l5">50,000 shares of common stock at an exercise price of $<span id="xdx_90B_eus-gaap--CommonStockConvertibleConversionPriceIncrease_pdp0_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zZiQ4XLW0Yve">90 per share after taking into account the Company’s Reverse Stock Split). The warrant provides for cashless exercise and for full ratchet anti-dilution if the Company issues securities at less than $<span id="xdx_900_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pdp0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__srt--RangeAxis__srt--MaximumMember_zD7z8qFameQ">4.50 per share (exercise price of $<span id="xdx_90D_eus-gaap--CommonStockConvertibleConversionPriceIncrease_pdp0_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zQqamhhw2655">90 per share after taking into account the Company’s Reverse Stock Split). In connection with the issuance of the 2022 Lind Note and the warrant, the Company paid a $<span id="xdx_90F_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z8LHV1uZsft3">150,000 commitment fee to Lind and $<span id="xdx_908_eus-gaap--DeferredFinanceCostsNet_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zWtSLTKjpxFf">87,144 of debt issuance costs. The Company recorded a total of $<span id="xdx_90D_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zgrA0yNOREpi">2,022,397 debt discount at issuance of the debt, including original issuance discount of $<span id="xdx_900_eus-gaap--PaymentsOfDebtIssuanceCosts_pp0p0_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zojlm7FcP5ue">750,000, commitment fee of $<span id="xdx_906_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zCJGrPR3ouJj">150,000, $<span id="xdx_907_eus-gaap--DeferredFinanceCostsNet_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zisOmqKyQ3Bh">87,144 debt issuance cost, and $<span id="xdx_901_ecustom--WarrantsIssuanceCost_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zSH0Fc5Zk5Wc">1,035,253 related to the fair value of warrants issued. Amortization expense recorded in interest expense totaled $<span id="xdx_909_eus-gaap--InterestExpenseDebt_pp0p0_c20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zZCLbBIGSX96">643,778 and $<span id="xdx_90B_eus-gaap--InterestExpenseDebt_pp0p0_c20220101__20220930__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z3tIQhtJpDt4">685,074 for the nine months ended September 30, 2023 and 2022, respectively. As of September 30, 2023 and December 31, 2022, the unamortized discount on the 2022 Lind Note was $<span id="xdx_90F_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20230930__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zvVMj2kLZKb7">0 and $<span id="xdx_907_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20221231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zy2nqq5FXjk6">643,778, respectively. The outstanding principal under the 2022 Lind Note is payable commencing July 24, 2022, in 18 consecutive monthly installments of $<span id="xdx_90D_eus-gaap--DebtInstrumentPeriodicPayment_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zfVl6Et5TqT6" title="Monthly payment">333,333, at the Company’s option, in cash or shares of common stock at a price (the “Repayment Share Price”) based on 90% of the five lowest volume weighted average prices (“VWAP”) during the 20-days prior to the payment date with a floor price of $1.50 per share (the “Floor Price”) (floor price of $30 per share after taking into account the Company’s Reverse Stock Split), or a combination of cash and stock provided that if at any time the Repayment Share Price is deemed to be the Floor Price, then in addition to shares, the Company will pay Lind an additional amount in cash as determined pursuant to a formula contained in the 2022 Lind Note. In connection with the issuance of the 2022 Lind Note, the Company granted Lind a first priority security interest and lien on all of its assets, including a pledge of its shares in Keeler & Co., pursuant to a security agreement and a stock pledge agreement with Lind, dated January 24, 2022 (the “2022 Security Agreement). Each subsidiary of the Company also granted a second priority security interest in all of its respective assets. The 2022 Lind Note is mandatorily payable prior to maturity if the Company issues any preferred stock (with certain exceptions described in the note) or, if the Company or its subsidiaries issues any indebtedness. The Company also agreed not to issue or sell any securities with a conversion, exercise or other price based on a discount to the trading prices of the Company’s stock or to grant the right to receive additional securities based on future transactions of the Company on terms more favorable than those granted to Lind, with certain exceptions. If the Company fails to maintain the listing and trading of its common stock, the note will become due and payable and Lind may convert all or a portion of the outstanding principal at the lower of the then current conversion price and <span id="xdx_90B_eus-gaap--DebtWeightedAverageInterestRate_iI_pid_dp_uPure_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zQ3KVpEzh92e" title="Debt weighted average interest rate">80% of the average of the 3-day VWAP during the 20 days prior to delivery of the conversion notice. If the Company engages in capital raising transactions, Lind has the right to purchase up to <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__srt--RangeAxis__srt--MaximumMember_zqUmcIbH2y4c" title="Debt instrument, interest rate">10% of the new securities. The 2022 Lind Note is convertible into common stock at $<span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20220422__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zFnanuHNygnd" title="Conversion price">5.00 per share ($<span id="xdx_906_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20220422__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__srt--RangeAxis__srt--MaximumMember_zfGjo4KQ9298" title="Conversion price">100 per share after taking into account the Company’s Reverse Stock Split), subject to certain adjustments, on April 22, 2022; provided that no such conversion may be made that would result in beneficial ownership by Lind and its affiliates of more than <span id="xdx_90B_ecustom--CommonStockOutstandingSharesPercentage_iI_pid_dp_uPure_c20220422__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zBzXjks0dDtb" title="Ownership percentage">4.99% of the Company’s outstanding shares of common stock. If shares are issued by the Company at less than the conversion price, the conversion price will be reduced to such price. Upon a change of control of the Company, as defined in the 2022 Lind Note, Lind has the right to require the Company to prepay 10% of the outstanding principal amount of the 2022 Lind Note. The Company may prepay the outstanding principal amount of the note, provided Lind may convert up to 25% of the principal amount of the 2022 Lind Note at a price per share equal to the lesser of the Repayment Share Price or the conversion price. The 2022 Lind Note contains certain negative covenants, including restricting the Company from certain distributions, stock repurchases, borrowing, sale of assets, loans and exchange offers. Upon an event of default as described in the 2022 Lind Note, the 2022 Lind Note will become immediately due and payable at a default interest rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zO3bYrHiNphb" title="Debt instrument, interest rate">125% of the then outstanding principal amount. Upon a default, all or a portion of the outstanding principal amount may be converted into shares of common stock by Lind at the lower of the conversion price and <span id="xdx_907_eus-gaap--DebtWeightedAverageInterestRate_iI_dp_uPure_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zg3m39qkOFyj" title="Debt weighted average interest rate">80% of the average of the three lowest daily VWAPs. During the nine months ended September 30, 2023, the Company made aggregate principal payments on the 2022 Lind Note of $<span id="xdx_900_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zbxfTbxyXQU5" title="Debt instrument periodic payment">2,075,900 through the issuance of an aggregate of <span id="xdx_90D_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20230101__20230930__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zlNjyAWIoXmk" title="Debt instrument conversion of shares">1,379,212 shares of common stock. As of December 31, 2022, the outstanding balance on the 2022 Lind Note was $<span id="xdx_90A_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_pp0p0_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zRcCwNvioKu" title="Debt outstanding">3,439,557, net of debt discount of $<span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iI_pp0p0_c20221231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zirpPwN9Jsc" title="Debt discount net">643,778. On September 15, 2023, the Company paid $<span id="xdx_90F_eus-gaap--ExtinguishmentOfDebtAmount_c20230915__20230915__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zry487L9nBP4" title="Extinguishment of debt, amount">2,573,142 to Lind and the 2022 Lind Note was extinguished. 2023 Note On May 30, 2023, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with Lind pursuant to which the Company issued to Lind a secured, two-year, interest free convertible promissory note in the principal amount of $<span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z51SbG0t7myg">1,200,000 (the “2023 Lind Note”) and a warrant (the “Lind Warrant”) to purchase <span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pp0p0_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zn4A2GbNno8a">435,035 shares of common stock of the Company commencing six months after issuance and exercisable for <span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zmeeak39nms5" title="Warrants and rights outstanding, term">five years at an exercise price of $<span id="xdx_907_eus-gaap--SharesIssuedPricePerShare_iI_pip0_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zjhqKYiPVwbb" title="Exercise price">2.45 per share. The Lind Warrant includes cashless exercise and full ratchet anti-dilution provisions. In connection with the issuance of the Lind Note and the Lind Warrant, the Company paid Lind a $<span id="xdx_903_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z3jqmXHaYB6h">50,000 commitment fee. The proceeds from the sale of the Note and Warrant are for general working capital purposes. In connection with the issuance of the 2022 Lind Note, the Company and Lind amended the 2022 Security Agreement to include the new 2023 Lind Note, pursuant to an amended and restated security agreement, dated May 30, 2023, between the Company and Lind. The Company agreed to file a registration statement with the Securities and Exchange Commission covering the resale of the shares of common stock issuable pursuant to the 2023 Lind Note and Lind Warrant. If the registration statement is not declared effective within 90 days the 2023 Lind Note will be in default. Lind was also granted piggyback registration rights. If the Company engages in capital raising transactions, Lind has the right to purchase up to <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__srt--RangeAxis__srt--MaximumMember_zjAyywSaUS2d" title="Debt instrument, interest rate">20% of the new securities for 24 months. The 2023 Lind Note is convertible into common stock of the Company after the earlier of 90 days from issuance or the date the registration statement is effective, provided that no such conversion may be made that would result in beneficial ownership by Lind and its affiliates of more than <span id="xdx_90E_ecustom--CommonStockOutstandingSharesPercentage_iI_pid_dp_uPure_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_ztPUpsQiaYgi" title="Ownership percentage">4.99% of the Company’s outstanding shares of common stock. The conversion price of the 2023 Lind Note is equal to the lesser of: (i) $2.40; or (ii) 90% of the lowest single volume-weighted average price during the twenty-trading day period ending on the last trading day immediately preceding the applicable conversion date, subject to customary adjustments. The maximum number of shares of common stock to be issued in connection with the conversion of the 2023 Lind Note and the exercise of the Lind Warrant, in the aggregate, will not, exceed 19.9% of the outstanding shares of common stock of the Company immediately prior to the date of the 2023 Lind Note, in accordance with NASDAQ rules and guidance. Due to the variable conversion price of the 2023 Lind Note, the embedded conversion feature was accounted as a derivative liability. The Company estimated the fair values of the derivative liability using the Black-Scholes option pricing model and using the following key assumptions at issuance and at September 30, 2023: stock price of $<span id="xdx_904_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uUSDPShares_c20230930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__srt--RangeAxis__srt--MinimumMember_zb0tMWZ7Zi0e" title="Derivative liability">2.14 and $<span id="xdx_902_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uUSDPShares_c20230930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__srt--RangeAxis__srt--MaximumMember_zuwuRFGMdK5" title="Derivative liability">0.26; exercise price of $<span id="xdx_902_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uUSDPShares_c20230930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MinimumMember_zow31bTiTqh1" title="Derivative liability">2.40 and $<span id="xdx_90B_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uUSDPShares_c20230930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MaximumMember_zDD78FhnyEw1" title="Derivative liability">0.20, risk free rate of <span id="xdx_906_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zUyJoFjKPHI1" title="Derivative liability">4.46% and <span id="xdx_90B_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zeyloLbjj7hb" title="Derivative liability">5.03%, volatility of <span id="xdx_903_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zSbsAOcipnib" title="Derivative liability">150.46%; and expected term of <span id="xdx_902_eus-gaap--DerivativeLiabilityMeasurementInput_iI_dc_uInteger_c20230930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zvN8Z6e8tXp1" title="Derivative liability">two years. The 2023 Lind Note contains certain negative covenants, including restricting the Company from certain distributions, stock repurchases, borrowing, sale of assets, loans and exchange offers. Upon the occurrence of an event of default as described in the 2023 Lind Note, the 2023 Lind Note will become immediately due and payable at a default interest rate of <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230530__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zfgH56cJ3hCf" title="Debt instrument rate stated percentage">120% of the then outstanding principal amount of the Lind Note. The Warrant entitles the Investor to purchase up to <span id="xdx_906_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zbRTDqjMScS5" title="Warrants to purchase common stock">435,035 shares of common stock of the Company during the exercise period commencing on the date that is six months after the issue date (“Exercise Period Commencement”) and ending on the date that is sixty months from the Exercise Period Commencement at an exercise price of $<span id="xdx_902_eus-gaap--SharesIssuedPricePerShare_iI_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zjmLqCaBuXOg" title="Exercise price">2.45 per share, subject to customary adjustments. The Warrant includes cashless exercise and full ratchet anti-dilution provisions. On July 27, 2023, the Company, entered into a First Amendment to the Purchase Agreement (the “Purchase Agreement Amendment”) with Lind, which provided for the issuance of further senior convertible promissory notes up to an aggregate principal amount of up to $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--ShortTermDebtTypeAxis__custom--SeniorConvertiblePromissoryNoteMember_zGdUxqqmYfv4">1,800,000 and the issuance of additional warrants in such amounts as the Company and Lind shall mutually agree. Pursuant to the Purchase Agreement Amendment, the Company issued to Lind a two-year, interest free convertible promissory note in the principal amount of $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z0J1keluEvub">300,000 and a warrant to purchase <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pp0p0_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zbuDvAVBFmU9">175,234 shares of common stock of the Company at an exercise price of $<span id="xdx_90F_eus-gaap--SharesIssuedPricePerShare_iI_pip0_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zUBkVOiDE1o1" title="Exercise price">1.34 per share for $<span id="xdx_90B_ecustom--ProceedsFromWarrantExercise_c20230727__20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zFTc5mPluNd1" title="Proceeds from common stock warrants exercised">250,000. In connection with the issuance of the note and the warrant, the Company paid a $12,500 commitment fee. The proceeds from the sale of the note and warrant are for general working capital purposes. As of September 30, 2023, the outstanding balance on the notes was $1,500,000, net of debt discount of $1,108,800. Agile Lending, LLC loan On June 14, 2023, the Company, and Keeler & Co. (each a “Borrower”) entered into a subordinated business loan and security agreement with Agile Lending, LLC as lead lender (“Agile”) and Agile Capital Funding, LLC as collateral agent, which provides for a term loan to the Company in the amount of $525,000 which principal and interest (of $231,000) is due on December 15, 2023. Commencing June 23, 2023, the Company is required to make weekly payments of $29,077 until the due date. The loan may be prepaid subject to a prepayment fee. An administrative agent fee of $25,000 was paid on the loan which was recognized as a debt discount and amortized over the term of the loan. In connection with the loan, Agile was issued a subordinated secured promissory note, dated June 14, 2023, in the principal amount of $525,000 which note is secured by all of the Borrower’s assets, including receivables. During the nine months ended September 30, 2023, the Company made principal payments on the loan totaling $436,154.

5000000

1000000

50000

2405034

4182971

108400

93400

9900

4900

768800

39930

41700

0.06

124161

500000

The note bears interest at the rate of 4% per annum. The note is payable quarterly in an amount equal to the lesser of (i) $25,000 or (ii) 25% of the EBITDA of Coastal Pride, as determined on the first day of each quarter.

0.04

38799

104640

7030

3573

10600

13500

350000

5750000

1000000

4.50

50000

4.50

150000

87144

2022397

750000

150000

87144

1035253

643778

685074

643778

333333

0.80

0.10

5.00

100

0.0499

1.25

0.80

2075900

1379212

3439557

643778

2573142

1200000

435035

P5Y

2.45

50000

0.20

0.0499

2.40

0.199

2.14

0.26

2.40

0.20

4.46

5.03

150.46

1.20

435035

2.45

1800000

300000

175234

1.34

250000

12500

1500000

1108800

525000

231000

29077

25000

525000

436154

Note 7. Stockholders’ Equity On January 24, 2022, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zbRxow4daMab" title="Stock issued during period shares issued for services">6,250 shares of common stock to an investor upon the exercise of warrants for total proceeds of $<span id="xdx_908_eus-gaap--ProceedsFromIssuanceOfWarrants_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zuBrMXLVKmLg" title="Proceeds from issuance of warrants">250,000. On February 3, 2022, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220201__20220203__us-gaap--RelatedPartyTransactionAxis__custom--GaultSeafoodMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_z5ynTHIetnn7" title="Stock issued during period shares issued for services">8,355 shares of common stock with a fair value of $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20220201__20220203__us-gaap--RelatedPartyTransactionAxis__custom--GaultSeafoodMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zupzQyQR5yD7" title="Value of stock issued for service">359,250 to Gault Seafood as partial consideration for the purchase of certain of its assets. On March 31, 2022, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220328__20220331__us-gaap--RelatedPartyTransactionAxis__custom--IntelligentInvestmentsILLCMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zkyCmZP2hMnj" title="Stock issued during period shares issued for services">769 shares of common stock to Intelligent Investments I LLC, with a fair value of $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20220328__20220331__dei--LegalEntityAxis__custom--IntelligentInvestmentILLCMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_ztVSbjk9dhx5" title="Value of stock issued for service">30,000, for legal services provided to the Company. On March 31, 2022, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220328__20220331__us-gaap--RelatedPartyTransactionAxis__custom--TraDigitalMarketingGroupMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zjYW7cxRbZok" title="Stock issued during period shares issued for services">250 shares of common stock with a fair value of $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20220328__20220331__us-gaap--RelatedPartyTransactionAxis__custom--TraDigitalMarketingGroupMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zhKpjaVbzmWk" title="Value of stock issued for service">9,750 to TraDigital Marketing Group for consulting services provided to the Company. On April 4, 2022, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220403__20220404__dei--LegalEntityAxis__custom--SRAXMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_z5CAO8ymGsHb" title="Stock issued during period shares issued for services">478 shares of common stock with a fair value of $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220403__20220404__dei--LegalEntityAxis__custom--SRAXMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zq3alQaeFOeg" title="Value of stock issued for service">20,000 to SRAX, Inc. for consulting services provided to the Company which is amortized to expense over the term of the agreement. The Company recognized stock compensation expense of $<span id="xdx_90D_eus-gaap--AllocatedShareBasedCompensationExpense_c20230101__20230930__dei--LegalEntityAxis__custom--SRAXMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zX8Qdw4xXh33" title="Stock compensation expense">5,000 for the six months ended June 30, 2023 in connection with these shares. On April 5, 2022, the Company issued an aggregate of <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220403__20220405__dei--LegalEntityAxis__custom--NewbridgeSecuritiesCorporationMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_z93bmwHrQENa" title="Stock issued during period shares issued for services">1,240 shares of common stock with a fair value of $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220403__20220405__dei--LegalEntityAxis__custom--NewbridgeSecuritiesCorporationMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zZMQS0Ta6TU2" title="Value of stock issued for service">156,341 to Newbridge Securities Corporation and its affiliates for consulting services provided to the Company. On May 1, 2022, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220427__20220501__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_z0GWlTEbpvJ7" title="Stock issued during period, shares, issued for services">196 shares of common stock with a fair value of $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220427__20220501__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zVGVee5NALqe" title="Stock issued during period, value, issued for services">6,000 to the designee of Clear Think Capital Partners, LLC (“ClearThink”) for consulting services provided to the Company. On June 1, 2022, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220601__20220601__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zJ4qkQnXXxL5" title="Stock issued during period, shares, issued for services">222 shares of common stock with a fair value of $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220601__20220601__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zxrXcrP3zuc1" title="Stock issued during period, value, issued for services">6,000 to the designee of ClearThink for consulting services provided to the Company. On June 3, 2022, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220603__20220603__us-gaap--RelatedPartyTransactionAxis__custom--TraDigitalMarketingGroupMember_z6QGtA1s1Ehd" title="Stock issued during period, shares, issued for services">500 shares of common stock with a fair value of $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220603__20220603__us-gaap--RelatedPartyTransactionAxis__custom--TraDigitalMarketingGroupMember_zYPHisTJwjA4" title="Stock issued during period, value, issued for services">13,800 to TraDigital Marketing Group for consulting services provided to the Company. On June 30, 2022, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220630__20220630__dei--LegalEntityAxis__custom--IntelligentInvestmentILLCMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zOUvOnh04sT5" title="Stock issued during period, shares, issued for services">1,209 shares of common stock to Intelligent Investments I LLC, with a fair value of $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220630__20220630__dei--LegalEntityAxis__custom--IntelligentInvestmentILLCMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_ze3X88VjyEk7" title="Stock issued during period, value, issued for services">30,000, for legal services provided to the Company. On July 1, 2022, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220701__20220701__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zD7FUSJqCXs5" title="Stock issued during period, shares, issued for services">4,839 shares of common stock with a fair value of $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220701__20220701__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zXJFhCRuR2p" title="Stock issued during period, value, issued for services">6,000 to the designee of Clear Think Capital for consulting services provided to the Company. On August 1, 2022, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220801__20220801__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zA2DHAKio0d8" title="Stock issued during period, shares, issued for services">4,615 shares of common stock with a fair value of $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220801__20220801__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zBDA5OxIbKUe" title="Stock issued during period, value, issued for services">6,000 to the designee of Clear Think Capital for consulting services provided to the Company. On August 25, 2022, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20220824__20220825__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zM4G5121c8pk" title="Stock issued for debt">222,222 shares of common stock to Lind, with a fair value of $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20220824__20220825__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zreCClk6MJje" title="Stock issued for debt, value">271,111, pursuant to a convertible promissory note. On September 1, 2022, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220829__20220901__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zVqwuRDlFsG6" title="Stock issued during period shares issued for services">5,217 shares of common stock with a fair value of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220829__20220901__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_ztrEcm0m48Mh" title="Number of stock issued for services, value">6,000 to the designee of Clear Think Capital for consulting services provided to the Company. On September 26, 2022, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20220925__20220926__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z7Mp5Nqt717e" title="Stock issued for debt">222,222 shares of common stock to Lind, with a fair value of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20220925__20220926__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zOf1Fm2PTS4c" title="Stock issued for debt, value">176,666, pursuant to a convertible promissory note. During the nine months ended September 30, 2023, the Company issued an aggregate of <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20230101__20230930__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zV5XdJpFwjYc" title="Stock issued during period, shares, issued for services">34,277 shares of common stock to the designee of ClearThink for consulting services provided to the Company. In January 2023, the Company sold an aggregate of 23,705 shares of common stock for net proceeds of $182,982 in an “at the market” offering pursuant to a sales agreement between the Company and Roth Capital Partners, LLC (“Roth”). On January 31, 2023, <span id="xdx_90C_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20230131__us-gaap--TypeOfArrangementAxis__custom--SalesAgreementMember__dei--LegalEntityAxis__custom--RothCapitalPatnersLLCMember_z7TlsjX7Oe14">7,564 of shares were repurchased from Roth for $<span id="xdx_90F_eus-gaap--StockRepurchasedDuringPeriodValue_c20230101__20230131__us-gaap--TypeOfArrangementAxis__custom--SalesAgreementMember__dei--LegalEntityAxis__custom--RothCapitalPatnersLLCMember_zcs4KHFDtRSc">76,323. The offering was terminated on February 2, 2023. On February 14, 2023, the Company issued 410,000 shares of common stock and <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230214__dei--LegalEntityAxis__custom--AegisCapitalCorpMember_zYN5RwNOYqT6" title="Pre-Funded warrants to purchase common stock">40,000 pre-funded warrants to purchase common stock to Aegis Capital Corp. (“Aegis”) for net proceeds of $1,692,000 in connection with an underwritten offering. On August 22, 2023, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20230822__20230822__us-gaap--RelatedPartyTransactionAxis__custom--MarkCroneMember_zVpZJGOlGXZf" title="Stock issued during period, shares, issued for services">200,000 shares of common stock with a fair value of $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20230822__20230822__us-gaap--RelatedPartyTransactionAxis__custom--MarkCroneMember_zjf54dldhLT4" title="Stock issued during period, value, issued for services">157,980 to Mark Crone for consulting services provided to the Company which is amortized to expense over the term of the agreement. The Company recognized stock compensation expense of $50,000 for the nine months ended September 30, 2023 in connection with these shares. On September 11, 2023, the Company sold an aggregate of 690,000 shares of common stock for net proceeds of $<span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20230911__20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zsh0lJ3sgH25" title="Proceeds from issuance of common stock">321,195 in an underwritten public offering pursuant to a securities purchase agreement. The Company issued an aggregate of <span id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zQoWZVkqpprh" title="Warrant to purchase shares">1,700,410 shares upon the exercise of warrants. During the nine months ended September 30, 2023, between May 2023, June 2023 and August 2023, the Company issued an aggregate of 91,612 shares of common stock for cash proceeds of $200,000 pursuant to a securities purchase agreement, dated May 16, 2023 with ClearThink. In connection with such agreement, the Company also issued 62,500 shares of common stock to ClearThink as commitment fees, with a fair value of $<span id="xdx_90E_ecustom--StockIssuedDuringPeriodValueForCommitmentFees_c20230101__20230930__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zWs52Fx4NPm4" title="Stock issued for commitment fees, value">141,250, which was recorded as stock issuance costs. During the nine months ended September 30, 2023, the Company issued an aggregate of 1,379,212 shares of common stock to Lind with a fair value of $3,053,089 as payment of $2,075,900 of note principal due on the convertible promissory note, and recorded a loss of $977,188.

6250

250000

8355

359250

769

30000

250

9750

478

20000

5000

1240

156341

196

6000

222

6000

500

13800

1209

30000

4839

6000

4615

6000

222222

271111

5217

6000

222222

176666

34277

23705

182982

7564

76323

410000

40000

1692000

200000

157980

50000

690000

321195

1700410

91612

200000

62500 141250

1379212

3053089

2075900

977188

Note 8. Options The following table represents option activity for the nine months ended September 30, 2023: Schedule of Option Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of Options</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Remaining Contractual Life in Years</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Aggregate Intrinsic Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; padding-bottom: 2.5pt">Outstanding – 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_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zX9rofhQM5b5" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Number of option, outstanding begining">223,076</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_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zQIdDxApvzhd" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Weighted average exercise price, outstanding beginning">40.05</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: 11%; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zzXJvY9oI1fe" title="Weighted average remaining contractual life in years, outstanding">5.25</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: 11%; text-align: right"> </td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Exercisable – December 31, 2022</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iS_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zsu9NE8DkBQa" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, exercisable">206,082</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_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iS_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z6dtrMUa6VTi" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable beginning">40.05</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_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20221231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zhnCRLIWprKl" title="Weighted average remaining contractual life in years, exercisable">5.28</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">$</td><td id="xdx_98A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iS_pp0p0_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zyQEAWhsec8d" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, exercisable beginning">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Granted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zyEGqqcrnhSe" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Option, granted">43,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zeRyRklOFQOj" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, granted">-</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="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></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Forfeited</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z5obCgLbt7mc" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, forfeited">-</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_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zZpfgf3QV3o1" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, forfeited">-</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="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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Vested</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z27FkCwr96M" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, vested">215,969</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"> </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="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></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Outstanding – September 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zgZBj7MSYgD3" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, outstanding ending">266,276</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z14eq2lprCp9" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding ending">38.74</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_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zCS5XxdcD9a2" title="Weighted average remaining contractual life in years, outstanding">4.52</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Exercisable – September 30, 2023</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zMAqtT7XxJdl" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, exercisable ending">215,969</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">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zptQ4VyMuIWh" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding ending">38.74</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zEjCoTMki336" title="Weighted average remaining contractual life in years, exercisable">4.52</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zIdcjDIwcYV8" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value exercisable, ending">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the nine months ended September 30, 2023, the Company recognized $54,718 of compensation expense for vested stock options issued to directors, contractors and employees during 2019 to 2023.

The following table represents option activity for the nine months ended September 30, 2023: Schedule of Option Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of Options</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Remaining Contractual Life in Years</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Aggregate Intrinsic Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; padding-bottom: 2.5pt">Outstanding – 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_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zX9rofhQM5b5" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Number of option, outstanding begining">223,076</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_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zQIdDxApvzhd" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Weighted average exercise price, outstanding beginning">40.05</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: 11%; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zzXJvY9oI1fe" title="Weighted average remaining contractual life in years, outstanding">5.25</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: 11%; text-align: right"> </td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Exercisable – December 31, 2022</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iS_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zsu9NE8DkBQa" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, exercisable">206,082</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_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iS_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z6dtrMUa6VTi" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable beginning">40.05</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_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20221231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zhnCRLIWprKl" title="Weighted average remaining contractual life in years, exercisable">5.28</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">$</td><td id="xdx_98A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iS_pp0p0_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zyQEAWhsec8d" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, exercisable beginning">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Granted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zyEGqqcrnhSe" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Option, granted">43,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zeRyRklOFQOj" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, granted">-</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="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></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Forfeited</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z5obCgLbt7mc" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, forfeited">-</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_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zZpfgf3QV3o1" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, forfeited">-</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="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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Vested</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z27FkCwr96M" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, vested">215,969</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"> </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="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></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Outstanding – September 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zgZBj7MSYgD3" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, outstanding ending">266,276</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z14eq2lprCp9" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding ending">38.74</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_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zCS5XxdcD9a2" title="Weighted average remaining contractual life in years, outstanding">4.52</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Exercisable – September 30, 2023</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zMAqtT7XxJdl" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, exercisable ending">215,969</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">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zptQ4VyMuIWh" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding ending">38.74</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zEjCoTMki336" title="Weighted average remaining contractual life in years, exercisable">4.52</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_c20230101__20230930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zIdcjDIwcYV8" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value exercisable, ending">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

223076

40.05

P5Y3M

206082

40.05

P5Y3M10D

43200

215969

266276

38.74

P4Y6M7D

215969

38.74

P4Y6M7D

54718

Note 9. Warrants The following table represents warrant activity for the nine months ended September 30, 2023: 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> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Remaining Contractual Life in Years</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Aggregate Intrinsic Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; padding-bottom: 2.5pt">Outstanding – 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_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zhgpeqoE3Pik" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Number of Shares, Warrants Outstanding Beginning">120,675</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_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardONonOtionsOutstandingWeightedAverageExercisePrice_iS_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zXNsaaEOq1hj" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Weighted Average Exercise Price, Outstanding Beginning">62.11</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: 11%; text-align: right"><span id="xdx_902_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTermBeginning_dtY_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_z4tO7vrBG2Hk" title="Weighted Average Remaining Contractual Life Warrants Outstanding, Beginning">1.32</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: 11%; text-align: right"> </td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Exercisable – December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iS_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zrxAgRRKdrKd" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Exercisable Beginning">120,675</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_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iS_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zpQPZ0NooSf7" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price Exercisable Beginning">62.11</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_902_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingExercisableWeightedAverageRemainingContractualTerm_dtY_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zYaWNGGzfyld" title="Weighted Average Remaining Contractual Life Warrants Exercisable, Beginning">1.32</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">$</td><td id="xdx_982_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iS_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zImgk2DfaU07" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate Intrinsic Value Exercisable, Beginning">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Granted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zDJjhZIOg4ed" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Granted">10,701,408</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zi1Ec3r6Pjv5" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price Granted">-</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="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></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Exercised</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zVOZTxdVyJXj" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Exercised">(1,740,410</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">$</td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentExercisedInPeriodWeightedAverageExercisePrice_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zUq1p6Fwohkf" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price Exercised">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Forfeited or Expired</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zw8Eu9VJ4qdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Forfeited or Expired">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitedExpiredInPeriodWeightedAverageExercisePrice_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zFzAI2GMhRm2" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price Forfeited or Expired">-</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="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></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Outstanding – September 30, 2023</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zRwkiadwVVol" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Outstanding Ending">9,081,673</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_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardONonOtionsOutstandingWeightedAverageExercisePrice_iE_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zP9XtdkaqVEd" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Outstanding Ending">1.39</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_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTermEnding_dtY_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zDDWseh31GIc" title="Weighted Average Remaining Contractual Life Warrants Outstanding, Ending">1.23</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Exercisable – September 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iE_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zLtugScSp6Y1" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Exercisable Ending">9,081,673</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_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iE_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zo99W8OjiCn9" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price Exercisable Ending">1.39</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_901_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zlHnkrKn4Ltc" title="Weighted Average Remaining Contractual Life Warrants Exercisable, Ending">1.23</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_983_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iE_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zYhgWmbCB6Ok" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate Intrinsic Value Exercisable, Ending">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> On January 24, 2022, in connection with the issuance of the $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z6177zwpwGOk" title="Debt instrument, principal amount">5,750,000 promissory note to Lind pursuant to a securities purchase agreement, the Company issued Lind a <span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dxL_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zIaj2jU7fBd3" title="Warrant term::XDX::P5Y">five-year warrant to purchase <span id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zJnkKLKRxuCa" title="Warrant to purchase shares">1,000,000 shares of common stock at an exercise price of $<span id="xdx_907_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zVFo6HHTWYS5" title="Exercise price">4.50 per share. The warrant provides for cashless exercise and full ratchet anti-dilution if the Company issues securities at less than $<span id="xdx_903_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__srt--RangeAxis__srt--MaximumMember_zjT3YzmUUwK9" title="Exercise price">4.50 per share. Under the Black-Scholes pricing model, the fair value of the warrants issued to purchase <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z3xuK4icxvy4" title="Warrant to purchase shares">1,000,000 shares of common stock was estimated at $<span id="xdx_906_ecustom--FairValueOfWarrantIssued_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zMjW0o9fzqWh" title="Fair value of warrant issued">1,412,213 on the date of issuance of the warrant using the following assumptions: stock price of $<span id="xdx_905_eus-gaap--SharePrice_iI_c20220124__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_z0OmSsdXxgde" title="Stock price">3.97 at the date of the agreement, exercise price of the warrant, warrant term, volatility rate of <span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dp_uPure_c20220124__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zJ76WSoirB8d" title="Warrant measurement input">43.21% and risk-free interest rate of <span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dp_uPure_c20220124__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zAWnIiHU5Y25" title="Warrant measurement input">1.53% from the Department of Treasury. The relative fair value of $<span id="xdx_906_eus-gaap--ConvertibleDebtFairValueDisclosures_iI_c20220124__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_za6hWP21dBF5" title="Fair value of convertible notes">1,035,253 was calculated using the net proceeds of the convertible note and accounted for as paid in capital. After taking into account the Company’s Reverse Stock Split, the warrants issued were <span id="xdx_901_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zYLhnHXeRJg2" title="Warrant to purchase shares">50,000 shares of common stock at an exercise price of $<span id="xdx_90B_eus-gaap--CommonStockConvertibleConversionPriceIncrease_pdp0_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z5zzNfAoRhnj" title="Exercise price of common stock">90 per share. On May 30, 2023, in connection with the issuance of the $<span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z3pYfXolkP3b">1,200,000 promissory note to Lind pursuant to a securities purchase agreement, the Company issued Lind a <span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dxL_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zc7bAmMKkWC7" title="::XDX::P5Y">five-year warrant exercisable six months from the date of issuance to purchase <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zii6z6oV3zv">435,035 shares of common stock at an exercise price of $<span id="xdx_903_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zbRb0cLVte19">2.45 per share. The warrant provides for cashless exercise and full ratchet anti-dilution provisions. Under the Black-Scholes pricing model, the fair value of the warrants issued to purchase <span id="xdx_907_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zdlt2lKc3ugg" title="Warrant to purchase shares">435,035 shares of common stock was estimated at $<span id="xdx_909_ecustom--FairValueOfWarrantIssued_iI_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zpj6NdZynin3">381,538 on the date of issuance of the warrant and $<span id="xdx_902_ecustom--FairValueOfWarrantIssued_iI_c20230930__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z2fsqQVVfDxh">2,726 as of September 30, 2023 using the following assumptions: stock price of $<span id="xdx_909_eus-gaap--SharePrice_iI_c20230930__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zXfg1T58L7Q7" title="Stock price">2.14 and $<span id="xdx_90C_eus-gaap--SharePrice_iI_c20230930__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__srt--RangeAxis__srt--MaximumMember_z9OpwRSkExf7" title="Stock price">0.26; exercise price of $<span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_c20230930__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_z6kMSGQokPUe">2.45, risk free rate of <span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dp_uPure_c20230930__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zaWxDbQfuhm4" title="Warrant measurement input">3.81% and <span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dp_uPure_c20230930__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_z8PjcBoSoZWj" title="Warrant measurement input">4.60%, volatility of <span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dp_uPure_c20230930__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zJgEdgZ5hB7h" title="Warrant measurement input">46.01%; and expected term of <span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20230930__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zWtYsH8mq9tg" title="Expected term">five years. The fair value of the warrants of $<span id="xdx_900_ecustom--FairValueOfWarrantIssued_iI_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zi6vSQr2axt4">381,538 was recorded as a discount to the 2023 Lind Note and classified as liabilities. On July 27, 2023, in connection with the issuance of the $300,000 promissory note to Lind pursuant to the Purchase Agreement Amendment, the Company issued Lind a <span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dxL_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zxy0PzvY07sg" title="::XDX::P5Y">five-year warrant exercisable six months from the date of issuance to purchase <span id="xdx_903_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zJQTJtfqi6x7">175,234 shares of common stock at an exercise price of $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zD6towWJ27c1">1.34 per share. The warrant provides for cashless exercise and full ratchet anti-dilution provisions. Under the Black-Scholes pricing model, the fair value of the warrants is estimated at $72,208 on the date of issuance of the warrant and $3,243 as of September 30, 2023 using the following assumptions: stock price of $<span id="xdx_905_eus-gaap--SharePrice_iI_c20230727__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_z3ylq6snkTab" title="Stock price">1.07 and $<span id="xdx_90B_eus-gaap--SharePrice_iI_c20230727__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__srt--RangeAxis__srt--MaximumMember_zmZb3CoUCBk3" title="Stock price">0.26; exercise price of $<span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_c20230930__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zfVf6hsLjp19">1.34; risk free rate of <span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dp_uPure_c20230930__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zow9bubpuzX5" title="Warrant measurement input">4.24% and <span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dp_uPure_c20230930__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zsMuYdZNSRn6" title="Warrant measurement input">4.60%; volatility of <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dp_uPure_c20230930__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zf0sSMo6b5ol" title="Warrant measurement input">45.51%; and expected term of <span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20230930__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zBe0rPh71IF6" title="Expected term">five years. The fair value of the warrants of $72,208 was recorded as a discount to the 2023 Purchase Agreement Amendment and classified as a liability. On September 11, 2023, in connection with the underwritten public offering pursuant to a securities purchase agreement, the Company issued pre-funded warrants with the public offering price of $<span id="xdx_90A_eus-gaap--SharesIssuedPricePerShare_iI_c20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_zYydjcZoEDz8">0.4555 immediately exercisable to purchase up to <span id="xdx_90C_ecustom--ClassOfWarrantOrRightNumberOfSecuritiesExercisableCalledByWarrantsOrRights_iI_c20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_zvCr8nmQGIXe">10,051,139 shares of common stock at an exercise price of $<span id="xdx_903_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_zpKg9Iwdrxrl">0.01 per share for gross proceeds of $<span id="xdx_904_eus-gaap--ProceedsFromWarrantExercises_c20230911__20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_zdXM1Sh2XFag">4,578,294. Under the Black-Scholes pricing model, the fair value of the warrants issued to purchase <span id="xdx_905_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_zF757tEbWrA8">10,051,139 shares of common stock was estimated at $<span id="xdx_903_ecustom--FairValueOfWarrantIssued_iI_c20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_z26w1IdZGcqg">4,619,851 on the date of issuance of the warrant and $<span id="xdx_904_ecustom--FairValueOfWarrantIssued_iI_c20230930__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_zjgr5lumS3p5">2,094,054 as of September 30, 2023 using the following assumptions: stock price of $<span id="xdx_90B_eus-gaap--SharePrice_iI_c20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__srt--RangeAxis__srt--MinimumMember_zcpP01kHWhC2">0.469 and $<span id="xdx_909_eus-gaap--SharePrice_iI_c20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__srt--RangeAxis__srt--MaximumMember_ztBsoiLB2Uvf">0.26; exercise price of $0.01; warrant term; volatility rate of <span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dp_uPure_c20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zZ7cB90jJk14">149.06% and <span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dp_uPure_c20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_zaQnl0LuJvne">145.79%; and risk-free interest rate of <span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dp_uPure_c20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zgprzNsVoaBh">5.40% and <span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dp_uPure_c20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_z5HbGNV5xeUe">5.46% from the US Department of Treasury. For the nine months ended September 30, 2023, the Company issued an aggregate of <span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230930__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_ztLGthIK6vf5">1,700,410 shares of common stock to two investors upon exercise of warrants. On September 11, 2023, in connection with the underwritten public offering, the Company issued five-year Series A-1 warrants to purchase up to <span id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230911__us-gaap--ClassOfWarrantOrRightAxis__custom--SeriesA1WarrantsMember_zVvIEagjhaJc" title="Warrant to purchase shares">10,741,139 shares of common stock which warrants are exercisable upon stockholder approval at an exercise price of $0.4655 per share. Since the exercise of these warrants is contingent upon stockholder approval, which stockholder approval has not been obtained, such warrants were not considered as outstanding as of September 30, 2023. On September 11, 2023, in connection with the underwritten public offering, the Company issued eighteen-month Series A-2 warrants to purchase up to 10,741,139 shares of common stock which warrants are exercisable upon stockholder approval at an exercise price of $0.4655 per share. Since the exercise of these warrants is contingent upon stockholder approval, which stockholder approval has not been obtained, such warrants were not considered as outstanding as of September 30, 2023. During the nine months ended September 30, 2023, the Company issued 40,000 shares of common stock at an exercise price of $3.98 per share pursuant to pre-funded warrants issued to Aegis in connection with an underwritten offering.

The following table represents warrant activity for the nine months ended September 30, 2023: 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> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Remaining Contractual Life in Years</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Aggregate Intrinsic Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; padding-bottom: 2.5pt">Outstanding – 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_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zhgpeqoE3Pik" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Number of Shares, Warrants Outstanding Beginning">120,675</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_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardONonOtionsOutstandingWeightedAverageExercisePrice_iS_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zXNsaaEOq1hj" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Weighted Average Exercise Price, Outstanding Beginning">62.11</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: 11%; text-align: right"><span id="xdx_902_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTermBeginning_dtY_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_z4tO7vrBG2Hk" title="Weighted Average Remaining Contractual Life Warrants Outstanding, Beginning">1.32</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: 11%; text-align: right"> </td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Exercisable – December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iS_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zrxAgRRKdrKd" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Exercisable Beginning">120,675</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_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iS_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zpQPZ0NooSf7" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price Exercisable Beginning">62.11</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_902_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingExercisableWeightedAverageRemainingContractualTerm_dtY_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zYaWNGGzfyld" title="Weighted Average Remaining Contractual Life Warrants Exercisable, Beginning">1.32</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">$</td><td id="xdx_982_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iS_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zImgk2DfaU07" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate Intrinsic Value Exercisable, Beginning">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Granted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zDJjhZIOg4ed" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Granted">10,701,408</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zi1Ec3r6Pjv5" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price Granted">-</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="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></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Exercised</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zVOZTxdVyJXj" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Exercised">(1,740,410</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">$</td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentExercisedInPeriodWeightedAverageExercisePrice_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zUq1p6Fwohkf" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price Exercised">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Forfeited or Expired</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zw8Eu9VJ4qdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Forfeited or Expired">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitedExpiredInPeriodWeightedAverageExercisePrice_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zFzAI2GMhRm2" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price Forfeited or Expired">-</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="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></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Outstanding – September 30, 2023</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zRwkiadwVVol" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Outstanding Ending">9,081,673</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_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardONonOtionsOutstandingWeightedAverageExercisePrice_iE_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zP9XtdkaqVEd" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Outstanding Ending">1.39</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_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTermEnding_dtY_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zDDWseh31GIc" title="Weighted Average Remaining Contractual Life Warrants Outstanding, Ending">1.23</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Exercisable – September 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iE_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zLtugScSp6Y1" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Exercisable Ending">9,081,673</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_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iE_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zo99W8OjiCn9" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price Exercisable Ending">1.39</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_901_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zlHnkrKn4Ltc" title="Weighted Average Remaining Contractual Life Warrants Exercisable, Ending">1.23</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_983_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iE_c20230101__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RestatementAxis__srt--RestatementAdjustmentMember_zYhgWmbCB6Ok" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate Intrinsic Value Exercisable, Ending">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

120675

62.11 P1Y3M25D 120675 62.11 P1Y3M25D

10701408

1740410

9081673

1.39 P1Y2M23D 9081673 1.39 P1Y2M23D

5750000

1000000

4.50

1000000

1412213

3.97

0.4321

0.0153

1035253

50000

1200000

435035

2.45

435035

381538 2726

2.14

0.26

2.45

0.0381

0.0460

0.4601

P5Y

381538

300000

175234

1.34

72208 3243

1.07

0.26

1.34

0.0424

0.0460

0.4551

P5Y

72208

0.4555

10051139

0.01

4578294

10051139

4619851 2094054

0.469

0.26

1.4906

1.4579

0.0540

0.0546

1700410

10741139

0.4655

10741139

0.4655

40000

3.98

Note 10. Commitment and Contingencies Office lease On January 1, 2022, the Company entered into a verbal month-to-month lease agreement for its executive offices with an unrelated third party and paid $23,200 on the lease for the three months ended March 31, 2022. For the nine months ended September 30, 2023, the Company has paid $52,200 on this lease. Coastal Pride leases approximately 1,100 square feet of office space in Beaufort, South Carolina. This office space consists of two leases with related parties for $<span id="xdx_903_eus-gaap--OperatingLeasePayments_c20230101__20230930__dei--LegalEntityAxis__custom--CoastalPrideSeafoodLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OneRelatedPartiesMember_zK9ouLa8o5n9" title="Operating lease, payments">1,255 and $<span id="xdx_900_eus-gaap--OperatingLeasePayments_c20230101__20230930__dei--LegalEntityAxis__custom--CoastalPrideSeafoodLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TwoRelatedPartiesMember_zdzsiCN2XCgh" title="Operating lease, payments">750 per month that expire in 2024. For the nine months ended September 30, 2023, Coastal Pride has paid $12,045 on the leases. On February 3, 2022, in connection with the acquisition of certain assets of Gault, Coastal Pride entered into a one-year lease agreement for 9,050 square feet from Gault in Beaufort, South Carolina for $1,000 per month until a new facility is completed. On February 3, 2023, the lease with Gault was renewed for $1,500 per month until February 2024. For the nine months ended September 30, 2023, Coastal Pride has paid $15,000 on the lease. The offices and facility of TOBC are located in Nanaimo, British Columbia, Canada and are on land which was leased to TOBC for approximately $2,500 per month plus taxes, from Steve and Janet Atkinson, the former TOBC owners, under a lease that expired December 1, 2021. On April 1, 2022, TOBC entered into a new five-year lease with Steve and Janet Atkinson for CAD$<span id="xdx_901_eus-gaap--LeaseCost_uCAD_c20220101__20221231__dei--LegalEntityAxis__custom--TasteofBCAquafarmsIncMember__srt--TitleOfIndividualAxis__custom--SteveAndAtkinsonMember_zJZCoB0EmMh3" title="Amount of lease cost recognized by lessee for lease contract.">2,590 per month plus taxes and paid CAD$<span id="xdx_90C_eus-gaap--PaymentsForRent_uCAD_c20220101__20221231__dei--LegalEntityAxis__custom--TasteofBCAquafarmsIncMember__srt--TitleOfIndividualAxis__custom--SteveAndAtkinsonMember_zkGck61RqP6e" title="Payments for rent">23,310 for rent for the year ended December 31, 2022 and an additional five-year lease with Kathryn Atkinson, spouse of TOBC’s President, for CAD$<span id="xdx_90C_eus-gaap--LeaseCost_uCAD_c20220101__20221231__dei--LegalEntityAxis__custom--TasteofBCAquafarmsIncMember__srt--TitleOfIndividualAxis__custom--KathrynAtkinsonMember_zROC7j5pGhYc" title="Amount of lease cost recognized by lessee for lease contract.">2,370 per month plus taxes and paid CAD$<span id="xdx_904_eus-gaap--PaymentsForRent_uCAD_c20220101__20221231__dei--LegalEntityAxis__custom--TasteofBCAquafarmsIncMember__srt--TitleOfIndividualAxis__custom--KathrynAtkinsonMember_zkpCbciQ8UUf" title="Payments for rent">21,330 for rent for the year ended December 31, 2022. For the nine months ended September 30, 2023, TOBC paid CAD$<span id="xdx_906_eus-gaap--PaymentsForRent_uCAD_c20230101__20230930__dei--LegalEntityAxis__custom--TasteofBCAquafarmsIncMember__srt--TitleOfIndividualAxis__custom--SteveAndJanetAtkinsonMember_zGhe9qjU4XDd" title="Payments for rent">23,310 for rent under the Steve Atkinson and Janet Atkinson lease and CAD$<span id="xdx_902_eus-gaap--PaymentsForRent_uCAD_c20230101__20230930__dei--LegalEntityAxis__custom--TasteofBCAquafarmsIncMember__srt--TitleOfIndividualAxis__custom--KathrynAtkinsonMember_zehk6uw9rqs1" title="Payments for rent">21,330 for rent under the Kathryn Atkinson lease. Both leases are renewable for two additional five-year terms. Rental and equipment lease expenses amounted to approximately $130,910 and $122,100 for the nine months ended September 30, 2023 and 2022, respectively.

23200

52200

1100

1255

750

12045

9050

1000

1500

15000

2500

2590

23310

2370

21330

23310

21330

130910

122100

Note 11. Subsequent Events On October 1, 2023, November 1, 2023,and December 1, 2023, the Company issued 42,308, 87,302, and 75,342 shares of common stock, respectively, to the designee of Clear Think Capital for consulting services provided to the Company. On October 1, 2023, the leases for 1,100 square feet at a monthly rent of $1,255 for Coastal Pride’s office were terminated and Coastal Pride entered into a <span id="xdx_90E_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_dxL_c20231001__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--CoastalPrideSeafoodLLCMember_zQ0FWnNuOKJ1" title="::XDX::P1Y">one-year office lease for <span id="xdx_900_eus-gaap--AreaOfLand_iI_uSqft_c20231001__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--CoastalPrideSeafoodLLCMember_zOsJMp6tKFRi" title="Square feet">1,100 square feet for $<span id="xdx_90C_eus-gaap--OperatingLeasePayments_c20231001__20231001__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--CoastalPrideSeafoodLLCMember_zHaG1AqTI74a">1,000 per month. Such <span id="xdx_90B_ecustom--LeaseExpirationDateDescription_c20231001__20231001__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--CoastalPrideSeafoodLLCMember_z8eACtyubDw2">lease will expire on September 30, 2024. On November 3, 2023, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20231102__20231103__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--LindGlobalFundLPMember_zpJ6Jr0mfESl">625,729 shares of common stock to Lind Global Fund LP and <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20231102__20231103__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--ArmisticeCapitalMember_zdKGr5qTW9gg">7,725,000 shares of common stock to Armistice Capital upon the exercise of pre-funded warrants in connection with an underwritten offering pursuant to a securities purchase agreement. On December 27, 2023, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231226__20231227__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_z3glSutVeRA9" title="New issuance, shares">1,288,973 shares of common stock to ClearThink as part of the Securities Purchase Agreement (the “SPA”) under which ClearThink has agreed to purchase from the Company. On December 31, 2023, the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231230__20231231__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--NubarHerianMember_z08yczJbLVNl" title="New issuance, shares"><span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231230__20231231__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zmey98svkYeh" title="New issuance, shares"><span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231230__20231231__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--SilviaAlanaMember_zDWKvDo1dIb4" title="New issuance, shares">173,611 shares of common stock to each of Nubar Herian, John Keeler, and Silvia Alana, <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231230__20231231__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--TimothyMcLellanMember_zHYFUiNoRDTh" title="New issuance, shares"><span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231230__20231231__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--TrondRingstadMember_zWiWqtxT9UH8" title="New issuance, shares">277,778 shares of common stock to each of Timothy McLellan and Trond Ringstad, <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231230__20231231__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--JuanCarlosDaltoMember_zsnaH0IzpiF2" title="New issuance, shares">101,273 shares of common stock to Juan Carlos Dalto and <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231230__20231231__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--JeffreyGuzyMember_zWqPrVqdCpIa" title="New issuance, shares">399,306 shares of common stock to Jeffrey Guzy, for serving as directors of the Company.

42308

87302

75342

1100

1255

1100

1000

lease will expire on September 30, 2024.

625729

7725000

1288973

173611

277778

101273

399306