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<p id="xdx_80C_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zQL0rXMpmv4d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 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’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 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_902_eus-gaap--PaymentsToAcquireBusinessesNetOfCashAcquired_pp0p0_c20220201__20220203__us-gaap--BusinessAcquisitionAxis__custom--GaultSeafoodLLCMember__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseMember_zCQOWkcsVNXh" 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_zAfXXSoTNnUg" title="Number of shares issued">167 shares of common stock of the Company with a fair value of $<span id="xdx_908_eus-gaap--DebtInstrumentFairValue_iI_pp0p0_c20220203__us-gaap--BusinessAcquisitionAxis__custom--GaultSeafoodLLCMember__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseMember_znKXIA92bfw4" 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. 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

167

359250

one-for-twenty reverse stock split

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 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. No impairment was recognized for the year ended December 31, 2023. An impairment of $1,244,309 related to Coastal Pride and TOBC was recognized for the year ended December 31, 2022. <p id="xdx_849_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zCxaYCFKDuyj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.5pt">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. No impairment was recognized for the year ended December 31, 2023. An impairment loss on customer relationships, trademarks, non-compete agreements and fixed assets of $<span id="xdx_90D_eus-gaap--ImpairmentOfLongLivedAssetsToBeDisposedOf_do_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zsPiPX2wLDT8" title="Impairment of long-lived tangible assets">1,595,677, $<span id="xdx_900_eus-gaap--ImpairmentOfLongLivedAssetsToBeDisposedOf_do_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zeDMY3Pkqvdf" title="Impairment of long-lived tangible assets">1,006,185, $<span id="xdx_901_eus-gaap--ImpairmentOfLongLivedAssetsToBeDisposedOf_do_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--NoncompeteAgreementsMember_zarEsvNbKDpj" title="Impairment of long-lived tangible assets">78,116 and $<span id="xdx_900_eus-gaap--ImpairmentOfLongLivedAssetsToBeDisposedOf_do_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--FixedAssetsMember_zXmLoLuygpo4" title="Impairment of long-lived tangible assets">1,873,619, respectively, related to Coastal Pride and TOBC was recognized for the year ended December 31, 2022. 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, 2023 and 2022, 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, 2023, and 2022, the Company recorded sales return, allowances, discounts and refund liability of approximately $265,700 and $94,000, respectively. There was no allowance for bad debt recorded during the years ended December 31, 2023 and 2022. 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. The Company recorded an inventory allowance of $176,000 for the year ended December 31, 2023. The Company’s inventory as of December 31, 2023 and December 31, 2022 consists of: Schedule of Inventory <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20231231_zyFj18FKMMie" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20221231_zDdvvnHIxuw9" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_408_ecustom--InventoryPurchasedForResale_iI_maINzvYv_z8oFwyZ8l7Z3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify">Inventory purchased for resale</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,708,311</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">3,052,518</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--InventoryFeedProcess_iI_maINzvYv_zj4SwptuEV0c" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Feeds and eggs processed</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102,373</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_403_ecustom--InventoryRawMaterialsForPackagedSeafood_iI_maINzvYv_zH9uBg5JiWOh" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Raw materials for packaged seafood</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--PackagedSeafoodInventory_iI_maINzvYv_zhLubUCk1gSl" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Packaged seafood inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherInventory_iI_maINzvYv_z2MPXmkiS2lf" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Inventory other</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_40D_eus-gaap--OtherInventoryInTransit_iI_maINzvYv_z0dKFUoVud2g" 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">973,837</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,598,650</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryAdjustments_iNI_di_msINzvYv_zharaOGI6D2b" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Less: 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">(176,000</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_z2Hqyz8Ky3oh" 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">2,608,521</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> 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, 2023, and December 31, 2022, the balance due from Bacolod for future shipments was approximately $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, 2023 and 2022. 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="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: 84%">RAS System</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 13%"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RASSystemMember_zYI833SLLpW4" title="Property plant and equipment useful life">10 years</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Furniture and fixtures</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_z2cYeFoj3926" title="Property plant and equipment useful life">7 to <span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_z0FN3u0ZO08e" title="Property plant and equipment useful life">10 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Computer equipment</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zdKSG2v3ASEh" title="Property plant and equipment useful life">5 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Warehouse and refrigeration equipment</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--WarehouseAndRefrigerationEquipmentMember_zV87lvUT54Ni" title="Property plant and equipment useful life">10 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Leasehold improvements</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zCdL8loP5Rni" title="Property plant and equipment useful life">7 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Automobile</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--AutomobileMember_zxUu1Uzm9vVl" title="Property plant and equipment useful life">5 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Trade show booth</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TradeShowBoothMember_zxPyFz2tWCCh" title="Property plant and equipment useful life">7 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </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. No impairment was recorded related to fixed assets as of December 31, 2023. For the year ended December 31, 2022, an impairment was recorded related to Coastal Pride and TOBC’s 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. <p id="xdx_84D_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_z551ERc0Xbk7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.5pt">Foreign Currency Translation 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. 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, 2023 was 0.74 Canadian Dollars to U.S. Dollars and for December 31, 2022 was 0.80 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 $<span id="xdx_901_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_pp0p0_c20230101__20231231_zEwdfVJedDxh" title="Foreign currency translation adjustment">55,900 and $<span id="xdx_907_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_pp0p0_c20220101__20221231_zge7SgLxQzyl" title="Foreign currency translation adjustment">60,100 for the years ended December 31, 2023 and December 31, 2022, 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. 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 December 31, 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 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 sheet as of December 31, 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: 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, 2023</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; background-color: White"> <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_98D_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_c20231231_zvnJWBVV2OQk" style="width: 16%; text-align: right" title="Operating lease assets">125,014</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; background-color: White"> <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">$</td><td id="xdx_982_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20231231_zGK2KrkkAf2i" style="text-align: right" title="Operating lease liabilities - Current">35,428</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Noncurrent</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_c20231231_zH2RtOKrMYTc" style="text-align: right" title="Operating lease liabilities - Noncurrent">89,586</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, 2023</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; background-color: White"> <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">$</td><td id="xdx_983_eus-gaap--OperatingLeasePayments_pp0p0_c20230101__20231231_zybJfhxhLNqi" style="width: 16%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases">72,526</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">ROU assets recognized in exchange for lease obligations:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Operating leases</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20230101__20231231_z6tbULTEDyHj" 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_895_ecustom--ScheduleOfRemainingLeaseTermAndDiscountRatesForOperatingLeasesTableTextBlock_z9IfxQcLMoAl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 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 Leases <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"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2023</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Weighted-average remaining lease term</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt">Operating leases</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3.25 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Weighted-average discount rate</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; width: 80%">Operating leases</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td id="xdx_98F_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20231231_z6mW4HfPsBq" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Weighted-average discount rate, Operating leases">7.3</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">%</td></tr> </table> Maturities of lease liabilities as of December 31, 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: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20231231_z8b3rhnspJR2" 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> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_pp0p0_ma1_c20231231_z292CzG0STeb" style="text-align: right" title="Remainder of Fiscal Year">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_pp0p0_ma1_c20231231_zZtvUIvIDzek" style="width: 16%; text-align: right" title="Year One">44,456</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_pp0p0_ma1_c20231231_zQwZK0OIMTj4" style="text-align: right" title="Year Two">44,456</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_pp0p0_ma1_c20231231_zEGikEYFjRD6" style="text-align: right" title="Year Three">44,456</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_pp0p0_ma1_c20231231_zvoi8xiIYxjl" style="text-align: right" title="Year Four">11,117</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">2028</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_pp0p0_ma1_c20231231_zJlHz2BGWMgf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Year Five">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_pp0p0_mt1_c20231231_z3F7Ft0bbeae" style="text-align: right" title="Total lease payments">144,485</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zuUhUTLbgwP3" 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">(19,471</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">125,014</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_pp0p0_di_zRkRLLldis57" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Less: current obligations under leases</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(35,428</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <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">89,586</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 $4,500 and $5,400, for the years ended December 31, 2023 and 2022, 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 sixteen customers which accounted for approximately <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--SixteenCustomerMember_zZgF2pHhVgI7" title="Concentration risk percentage">52% of revenue during the year ended December 31, 2023. Two customers accounted for <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoCustomerMember_zrAjNEzkGCPe" title="Revenue">22% of revenue during the year ended December 31, 2023. The Company had nine customers which accounted for approximately <span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TenCustomerMember_zgbajse6F1I7" title="Concentration risk percentage">59% of revenue during the year ended December 31, 2022. One customer accounted for <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_zZ2HnL7hY3C" title="Revenue">36% of revenue during the year ended December 31, 2022. 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 four major suppliers located in the United States, Canada and China which accounted for approximately <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__custom--IndonesiaCanadaAndChinaMember__srt--MajorCustomersAxis__custom--FourSuppliersMember_zvKZtTqoeba6" title="Concentration risk percentage">82% of the Company’s total purchases during the year ended December 31, 2023. The Company’s largest supplier is located in Miami and accounted for <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--MajorCustomersAxis__custom--FourSuppliersMember_zAuySu4L52m6" title="Concentration risk percentage">35% of the Company’s total purchases in the year ended December 31, 2023. The Company had five major suppliers located in the United States, Indonesia, Vietnam and China which accounted for approximately <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__custom--IndonesiaVietnamAndChinaMember__srt--MajorCustomersAxis__custom--FiveSuppliersMember_zgFG0QfpC9j9" title="Concentration risk percentage">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_900_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--MajorCustomersAxis__custom--FiveSuppliersMember_zamBC1GgqWs8" title="Concentration risk percentage">29% of the Company’s total purchases in the year ended December 31, 2022. 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, debt obligations, derivative liabilities and warrant liabilities. 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 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 December 31, 2023. 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. <p id="xdx_899_ecustom--FairValueNetDerivativeAndWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock_zTmCLvEFRSSh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> Schedule of Derivative and Warrant Liabilities Measured 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_490_20231231_zOPoXHKcETj4" 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_493_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zg6jkBg1uQw9" 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_493_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zs2aebEPT201" 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_496_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zWW2s6hYHuo" 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">December 31, 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_zMYjezGTIGKg" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; 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: 12%; text-align: right">1,047,049</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,047,049</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_zO780SUxwMDg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Warrant liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,574</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,574</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DerivativeInstrumentsAndHedgesLiabilities_iI_zaDnJS9OSQCa" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,048,623</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">1,048,623</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_890_ecustom--ScheduleOfChangeInFairValueOfDerivativeLiabilityConvertibleDebtAndWarrantLiabilityTableTextBlock_zWDTUWKMc1Sk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The table below presents the change in the fair value of the derivative liability convertible debt and warrant liability for the year ended December 31, 2023: Schedule of Change in Fair Value of Derivative Liability Convertible Debt and Warrant Liability <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%">Derivative liability balance, January 1, 2023</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_98A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230101__20230630_zLphW4WvPmEk" style="text-align: right; width: 18%" title="Derivative liability beginning balance">-</td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of derivative liability during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20231001__20231231_z13EmMyprO6i" style="text-align: right" title="Issuance of derivative liability during the period">383,672</td><td style="text-align: left"> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Settlement of derivative liability</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlement_c20231001__20231231_z12toj1VFTq9" style="text-align: right" title="Settlement of derivative liability">-</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 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_985_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_iN_di_c20231001__20231231_zjn2F7ftN8Wj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in derivative liability during the period">663,377</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Derivative liability balance, December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20231001__20231231_zd1TjuYYgPo5" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability beginning balance">1,047,049</td><td style="padding-bottom: 2.5pt; 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" title="Derivative liability beginning balance"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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_zaXZ22CaR006" style="text-align: right" title="Warrant liability beginning balance">-</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_98D_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20231001__20231231_zFaTcd2AKFPc" style="text-align: right" title="Issuance of warrant liability during the period">5,032,025</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Settlement of warrant liability</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodSettlement_c20231001__20231231_z6drfV2j21Mb" style="text-align: right" title="Settlement of warrant liability">(1,869,986</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_987_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20231001__20231231_zr4tCp5JLsx5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in warrant liability during the period">(3,160,465</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Warrant liability balance, December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20231001__20231231_z2Sh1zFIZGNe" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrant liability ending balance">1,574</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_89E_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zvMtn14mVczk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; display: none; text-align: justify">Schedule of Fair market value of all Derivatives 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, warrants and convertible notes for each year. For the years ended December 31, 2023 and 2022, the following common stock equivalents were excluded from the calculation of diluted earnings per share as their impact would be anti-dilutive due to the Company’s net loss. <p id="xdx_89A_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zqIlywIa0Lng" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Schedule of anti dilutive earnings or loss per share <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="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230101__20231231_zpCQMBpVzpX" style="border-bottom: Black 1.5pt solid; text-align: center">Year ended December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20220101__20221231_z4oxhMeQpUT1" style="border-bottom: Black 1.5pt solid; text-align: center">Year ended December 31, 2022</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--AmountOfDilutiveSecuritiesStockOptionsAndRestrictiveStockUnits_maDSzgvF_zyjtPBDz3BVa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Options</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">316,540</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">223,076</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--AmountOfDilutiveSecuritiesStockWarrantAndRestrictiveStockUnits_maDSzgvF_zjrPKjucNSd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">730,944</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120,675</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AmountOfDilutiveSecuritiesESOPConvertiblePreferredStock_maDSzgvF_zE6OgIbJ9Cue" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Convertible Notes</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,708,483</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DilutiveSecurities_iT_mtDSzgvF_zU3S1hwtWTpd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12,755,967</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">343,751</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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, 2023, and 2022, there was approximately $83,000 and $67,000, respectively, in interest paid to related parties notes payable. 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, 2023 or 2022. 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 related to its trade receivables on January 1, 2023 and determined there was no material impact from the adoption of the ASU 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 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. No impairment was recognized for the year ended December 31, 2023. An impairment of $1,244,309 related to Coastal Pride and TOBC was recognized for the year ended December 31, 2022.

1244309

<p id="xdx_849_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zCxaYCFKDuyj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.5pt">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. No impairment was recognized for the year ended December 31, 2023. An impairment loss on customer relationships, trademarks, non-compete agreements and fixed assets of $<span id="xdx_90D_eus-gaap--ImpairmentOfLongLivedAssetsToBeDisposedOf_do_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zsPiPX2wLDT8" title="Impairment of long-lived tangible assets">1,595,677, $<span id="xdx_900_eus-gaap--ImpairmentOfLongLivedAssetsToBeDisposedOf_do_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zeDMY3Pkqvdf" title="Impairment of long-lived tangible assets">1,006,185, $<span id="xdx_901_eus-gaap--ImpairmentOfLongLivedAssetsToBeDisposedOf_do_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--NoncompeteAgreementsMember_zarEsvNbKDpj" title="Impairment of long-lived tangible assets">78,116 and $<span id="xdx_900_eus-gaap--ImpairmentOfLongLivedAssetsToBeDisposedOf_do_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--FixedAssetsMember_zXmLoLuygpo4" title="Impairment of long-lived tangible assets">1,873,619, respectively, related to Coastal Pride and TOBC was recognized for the year ended December 31, 2022.

1595677

1006185

78116

1873619

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, 2023 and 2022, 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, 2023, and 2022, the Company recorded sales return, allowances, discounts and refund liability of approximately $265,700 and $94,000, respectively. There was no allowance for bad debt recorded during the years ended December 31, 2023 and 2022.

265700 94000

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. The Company recorded an inventory allowance of $176,000 for the year ended December 31, 2023. The Company’s inventory as of December 31, 2023 and December 31, 2022 consists of: Schedule of Inventory <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20231231_zyFj18FKMMie" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20221231_zDdvvnHIxuw9" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_408_ecustom--InventoryPurchasedForResale_iI_maINzvYv_z8oFwyZ8l7Z3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify">Inventory purchased for resale</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,708,311</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">3,052,518</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--InventoryFeedProcess_iI_maINzvYv_zj4SwptuEV0c" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Feeds and eggs processed</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102,373</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_403_ecustom--InventoryRawMaterialsForPackagedSeafood_iI_maINzvYv_zH9uBg5JiWOh" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Raw materials for packaged seafood</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--PackagedSeafoodInventory_iI_maINzvYv_zhLubUCk1gSl" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Packaged seafood inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherInventory_iI_maINzvYv_z2MPXmkiS2lf" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Inventory other</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_40D_eus-gaap--OtherInventoryInTransit_iI_maINzvYv_z0dKFUoVud2g" 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">973,837</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,598,650</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryAdjustments_iNI_di_msINzvYv_zharaOGI6D2b" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Less: 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">(176,000</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_z2Hqyz8Ky3oh" 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">2,608,521</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>

176000

The Company’s inventory as of December 31, 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: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20231231_zyFj18FKMMie" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20221231_zDdvvnHIxuw9" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</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_408_ecustom--InventoryPurchasedForResale_iI_maINzvYv_z8oFwyZ8l7Z3" 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">$</td><td style="width: 14%; text-align: right">1,708,311</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">3,052,518</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--InventoryFeedProcess_iI_maINzvYv_zj4SwptuEV0c" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Feeds and eggs processed</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102,373</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_403_ecustom--InventoryRawMaterialsForPackagedSeafood_iI_maINzvYv_zH9uBg5JiWOh" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Raw materials for packaged seafood</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--PackagedSeafoodInventory_iI_maINzvYv_zhLubUCk1gSl" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Packaged seafood inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherInventory_iI_maINzvYv_z2MPXmkiS2lf" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Inventory other</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_40D_eus-gaap--OtherInventoryInTransit_iI_maINzvYv_z0dKFUoVud2g" 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">973,837</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,598,650</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryAdjustments_iNI_di_msINzvYv_zharaOGI6D2b" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Less: 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">(176,000</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_z2Hqyz8Ky3oh" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,608,521</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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>

1708311 3052518 102373 156984

973837

1598650

176000

2608521

4808152

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, 2023, and December 31, 2022, the balance due from Bacolod for future shipments was approximately $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, 2023 and 2022.

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="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: 84%">RAS System</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 13%"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RASSystemMember_zYI833SLLpW4" title="Property plant and equipment useful life">10 years</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Furniture and fixtures</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_z2cYeFoj3926" title="Property plant and equipment useful life">7 to <span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_z0FN3u0ZO08e" title="Property plant and equipment useful life">10 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Computer equipment</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zdKSG2v3ASEh" title="Property plant and equipment useful life">5 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Warehouse and refrigeration equipment</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--WarehouseAndRefrigerationEquipmentMember_zV87lvUT54Ni" title="Property plant and equipment useful life">10 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Leasehold improvements</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zCdL8loP5Rni" title="Property plant and equipment useful life">7 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Automobile</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--AutomobileMember_zxUu1Uzm9vVl" title="Property plant and equipment useful life">5 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Trade show booth</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TradeShowBoothMember_zxPyFz2tWCCh" title="Property plant and equipment useful life">7 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </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. No impairment was recorded related to fixed assets as of December 31, 2023. For the year ended December 31, 2022, an impairment was recorded related to Coastal Pride and TOBC’s 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="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: 84%">RAS System</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 13%"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RASSystemMember_zYI833SLLpW4" title="Property plant and equipment useful life">10 years</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Furniture and fixtures</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_z2cYeFoj3926" title="Property plant and equipment useful life">7 to <span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_z0FN3u0ZO08e" title="Property plant and equipment useful life">10 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Computer equipment</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zdKSG2v3ASEh" title="Property plant and equipment useful life">5 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Warehouse and refrigeration equipment</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--WarehouseAndRefrigerationEquipmentMember_zV87lvUT54Ni" title="Property plant and equipment useful life">10 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Leasehold improvements</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zCdL8loP5Rni" title="Property plant and equipment useful life">7 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Automobile</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--AutomobileMember_zxUu1Uzm9vVl" title="Property plant and equipment useful life">5 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Trade show booth</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TradeShowBoothMember_zxPyFz2tWCCh" title="Property plant and equipment useful life">7 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </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.

<p id="xdx_84D_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_z551ERc0Xbk7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.5pt">Foreign Currency Translation 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. 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, 2023 was 0.74 Canadian Dollars to U.S. Dollars and for December 31, 2022 was 0.80 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 $<span id="xdx_901_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_pp0p0_c20230101__20231231_zEwdfVJedDxh" title="Foreign currency translation adjustment">55,900 and $<span id="xdx_907_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_pp0p0_c20220101__20221231_zge7SgLxQzyl" title="Foreign currency translation adjustment">60,100 for the years ended December 31, 2023 and December 31, 2022, respectively.

The rate used in the financial statements for TOBC as presented for December 31, 2023 was 0.74 Canadian Dollars to U.S. Dollars and for December 31, 2022 was 0.80 Canadian Dollars to U.S. Dollars

55900

60100

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.

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 December 31, 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 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 sheet as of December 31, 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: 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, 2023</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; background-color: White"> <td style="width: 80%; text-align: left">Operating lease assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_c20231231_zvnJWBVV2OQk" style="width: 16%; text-align: right" title="Operating lease assets">125,014</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20231231_zGK2KrkkAf2i" style="text-align: right" title="Operating lease liabilities - Current">35,428</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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; background-color: White"> <td style="padding-left: 10pt; text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_c20231231_zH2RtOKrMYTc" style="text-align: right" title="Operating lease liabilities - Noncurrent">89,586</td><td style="text-align: left"> </td></tr> </table> Supplemental cash flow information related to leases were as follows: Schedule of Supplemental Cash Flow Information Related to Leases <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash used in operating activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 80%; text-align: left">Operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeasePayments_pp0p0_c20230101__20231231_zybJfhxhLNqi" style="width: 16%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases">72,526</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; background-color: White"> <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__20231231_z6tbULTEDyHj" 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_895_ecustom--ScheduleOfRemainingLeaseTermAndDiscountRatesForOperatingLeasesTableTextBlock_z9IfxQcLMoAl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 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 Leases <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"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2023</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Weighted-average remaining lease term</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt">Operating leases</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3.25 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Weighted-average discount rate</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; width: 80%">Operating leases</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td id="xdx_98F_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20231231_z6mW4HfPsBq" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Weighted-average discount rate, Operating leases">7.3</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">%</td></tr> </table> Maturities of lease liabilities as of December 31, 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: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20231231_z8b3rhnspJR2" 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> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_pp0p0_ma1_c20231231_z292CzG0STeb" style="text-align: right" title="Remainder of Fiscal Year">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_pp0p0_ma1_c20231231_zZtvUIvIDzek" style="width: 16%; text-align: right" title="Year One">44,456</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_pp0p0_ma1_c20231231_zQwZK0OIMTj4" style="text-align: right" title="Year Two">44,456</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_pp0p0_ma1_c20231231_zEGikEYFjRD6" style="text-align: right" title="Year Three">44,456</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_pp0p0_ma1_c20231231_zvoi8xiIYxjl" style="text-align: right" title="Year Four">11,117</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">2028</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--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_pp0p0_ma1_c20231231_zJlHz2BGWMgf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Year Five">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_pp0p0_mt1_c20231231_z3F7Ft0bbeae" style="text-align: right" title="Total lease payments">144,485</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zuUhUTLbgwP3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: amount of lease payments representing interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(19,471</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Present value of future minimum lease payments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">125,014</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_pp0p0_di_zRkRLLldis57" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(35,428</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Non-current obligations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">89,586</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 December 31, 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: 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, 2023</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; background-color: White"> <td style="width: 80%; text-align: left">Operating lease assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_c20231231_zvnJWBVV2OQk" style="width: 16%; text-align: right" title="Operating lease assets">125,014</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20231231_zGK2KrkkAf2i" style="text-align: right" title="Operating lease liabilities - Current">35,428</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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; background-color: White"> <td style="padding-left: 10pt; text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_c20231231_zH2RtOKrMYTc" style="text-align: right" title="Operating lease liabilities - Noncurrent">89,586</td><td style="text-align: left"> </td></tr> </table>

125014

35428

89586

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, 2023</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; background-color: White"> <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">$</td><td id="xdx_983_eus-gaap--OperatingLeasePayments_pp0p0_c20230101__20231231_zybJfhxhLNqi" style="width: 16%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases">72,526</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">ROU assets recognized in exchange for lease obligations:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Operating leases</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20230101__20231231_z6tbULTEDyHj" style="text-align: right" title="ROU assets recognized in exchange for lease obligations: Operating leases">-</td><td style="text-align: left"> </td></tr> </table>

72526

<p id="xdx_895_ecustom--ScheduleOfRemainingLeaseTermAndDiscountRatesForOperatingLeasesTableTextBlock_z9IfxQcLMoAl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 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 Leases <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"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2023</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Weighted-average remaining lease term</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt">Operating leases</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3.25 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Weighted-average discount rate</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; width: 80%">Operating leases</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td id="xdx_98F_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20231231_z6mW4HfPsBq" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Weighted-average discount rate, Operating leases">7.3</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">%</td></tr> </table>

P3Y3M

0.073

Maturities of lease liabilities as of December 31, 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: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20231231_z8b3rhnspJR2" 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> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_pp0p0_ma1_c20231231_z292CzG0STeb" style="text-align: right" title="Remainder of Fiscal Year">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_pp0p0_ma1_c20231231_zZtvUIvIDzek" style="width: 16%; text-align: right" title="Year One">44,456</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_pp0p0_ma1_c20231231_zQwZK0OIMTj4" style="text-align: right" title="Year Two">44,456</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_pp0p0_ma1_c20231231_zEGikEYFjRD6" style="text-align: right" title="Year Three">44,456</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_pp0p0_ma1_c20231231_zvoi8xiIYxjl" style="text-align: right" title="Year Four">11,117</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">2028</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_pp0p0_ma1_c20231231_zJlHz2BGWMgf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Year Five">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_pp0p0_mt1_c20231231_z3F7Ft0bbeae" style="text-align: right" title="Total lease payments">144,485</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zuUhUTLbgwP3" 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">(19,471</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">125,014</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_pp0p0_di_zRkRLLldis57" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Less: current obligations under leases</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(35,428</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <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">89,586</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

44456

11117

144485

19471

125014

35428

89586

Advertising The Company expenses the costs of advertising as incurred. Advertising expenses which are included in Other Operating Expenses were approximately $4,500 and $5,400, for the years ended December 31, 2023 and 2022, respectively.

4500

5400

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 sixteen customers which accounted for approximately <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--SixteenCustomerMember_zZgF2pHhVgI7" title="Concentration risk percentage">52% of revenue during the year ended December 31, 2023. Two customers accounted for <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoCustomerMember_zrAjNEzkGCPe" title="Revenue">22% of revenue during the year ended December 31, 2023. The Company had nine customers which accounted for approximately <span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TenCustomerMember_zgbajse6F1I7" title="Concentration risk percentage">59% of revenue during the year ended December 31, 2022. One customer accounted for <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_zZ2HnL7hY3C" title="Revenue">36% of revenue during the year ended December 31, 2022. The loss of any major customer could have a material adverse impact on the Company’s results of operations, cash flows and financial position.

0.52

0.22

0.59

0.36

Supplier Concentration The Company had four major suppliers located in the United States, Canada and China which accounted for approximately <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__custom--IndonesiaCanadaAndChinaMember__srt--MajorCustomersAxis__custom--FourSuppliersMember_zvKZtTqoeba6" title="Concentration risk percentage">82% of the Company’s total purchases during the year ended December 31, 2023. The Company’s largest supplier is located in Miami and accounted for <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--MajorCustomersAxis__custom--FourSuppliersMember_zAuySu4L52m6" title="Concentration risk percentage">35% of the Company’s total purchases in the year ended December 31, 2023. The Company had five major suppliers located in the United States, Indonesia, Vietnam and China which accounted for approximately <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__custom--IndonesiaVietnamAndChinaMember__srt--MajorCustomersAxis__custom--FiveSuppliersMember_zgFG0QfpC9j9" title="Concentration risk percentage">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_900_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--MajorCustomersAxis__custom--FiveSuppliersMember_zamBC1GgqWs8" title="Concentration risk percentage">29% of the Company’s total purchases in the year ended December 31, 2022. The loss of any major supplier could have a material adverse impact on the Company’s results of operations, cash flows and financial position.

0.82

0.35

0.76

0.29

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, debt obligations, derivative liabilities and warrant liabilities. 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 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 December 31, 2023. 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. <p id="xdx_899_ecustom--FairValueNetDerivativeAndWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock_zTmCLvEFRSSh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> Schedule of Derivative and Warrant Liabilities Measured 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_490_20231231_zOPoXHKcETj4" 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_493_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zg6jkBg1uQw9" 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_493_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zs2aebEPT201" 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_496_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zWW2s6hYHuo" 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">December 31, 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_zMYjezGTIGKg" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Derivative liability on convertible debt</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,047,049</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,047,049</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_zO780SUxwMDg" 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">1,574</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">1,574</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DerivativeInstrumentsAndHedgesLiabilities_iI_zaDnJS9OSQCa" style="vertical-align: bottom; background-color: White"> <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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,048,623</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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">1,048,623</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_890_ecustom--ScheduleOfChangeInFairValueOfDerivativeLiabilityConvertibleDebtAndWarrantLiabilityTableTextBlock_zWDTUWKMc1Sk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The table below presents the change in the fair value of the derivative liability convertible debt and warrant liability for the year ended December 31, 2023: Schedule of Change in Fair Value of Derivative Liability Convertible Debt and Warrant Liability <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%">Derivative liability balance, January 1, 2023</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_98A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230101__20230630_zLphW4WvPmEk" style="text-align: right; width: 18%" title="Derivative liability beginning balance">-</td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of derivative liability during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20231001__20231231_z13EmMyprO6i" style="text-align: right" title="Issuance of derivative liability during the period">383,672</td><td style="text-align: left"> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Settlement of derivative liability</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlement_c20231001__20231231_z12toj1VFTq9" style="text-align: right" title="Settlement of derivative liability">-</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 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_985_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_iN_di_c20231001__20231231_zjn2F7ftN8Wj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in derivative liability during the period">663,377</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Derivative liability balance, December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20231001__20231231_zd1TjuYYgPo5" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability beginning balance">1,047,049</td><td style="padding-bottom: 2.5pt; 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" title="Derivative liability beginning balance"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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_zaXZ22CaR006" style="text-align: right" title="Warrant liability beginning balance">-</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_98D_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20231001__20231231_zFaTcd2AKFPc" style="text-align: right" title="Issuance of warrant liability during the period">5,032,025</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Settlement of warrant liability</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodSettlement_c20231001__20231231_z6drfV2j21Mb" style="text-align: right" title="Settlement of warrant liability">(1,869,986</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_987_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20231001__20231231_zr4tCp5JLsx5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in warrant liability during the period">(3,160,465</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Warrant liability balance, December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20231001__20231231_z2Sh1zFIZGNe" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrant liability ending balance">1,574</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_89E_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zvMtn14mVczk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; display: none; text-align: justify">Schedule of Fair market value of all Derivatives

<p id="xdx_899_ecustom--FairValueNetDerivativeAndWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock_zTmCLvEFRSSh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> Schedule of Derivative and Warrant Liabilities Measured 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_490_20231231_zOPoXHKcETj4" 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_493_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zg6jkBg1uQw9" 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_493_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zs2aebEPT201" 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_496_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zWW2s6hYHuo" 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">December 31, 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_zMYjezGTIGKg" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Derivative liability on convertible debt</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,047,049</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,047,049</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_zO780SUxwMDg" 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">1,574</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">1,574</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DerivativeInstrumentsAndHedgesLiabilities_iI_zaDnJS9OSQCa" style="vertical-align: bottom; background-color: White"> <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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,048,623</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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">1,048,623</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1047049

1574 1574

1048623

<p id="xdx_890_ecustom--ScheduleOfChangeInFairValueOfDerivativeLiabilityConvertibleDebtAndWarrantLiabilityTableTextBlock_zWDTUWKMc1Sk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The table below presents the change in the fair value of the derivative liability convertible debt and warrant liability for the year ended December 31, 2023: Schedule of Change in Fair Value of Derivative Liability Convertible Debt and Warrant Liability <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%">Derivative liability balance, January 1, 2023</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_98A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230101__20230630_zLphW4WvPmEk" style="text-align: right; width: 18%" title="Derivative liability beginning balance">-</td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of derivative liability during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20231001__20231231_z13EmMyprO6i" style="text-align: right" title="Issuance of derivative liability during the period">383,672</td><td style="text-align: left"> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Settlement of derivative liability</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlement_c20231001__20231231_z12toj1VFTq9" style="text-align: right" title="Settlement of derivative liability">-</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 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_985_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_iN_di_c20231001__20231231_zjn2F7ftN8Wj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in derivative liability during the period">663,377</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Derivative liability balance, December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20231001__20231231_zd1TjuYYgPo5" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability beginning balance">1,047,049</td><td style="padding-bottom: 2.5pt; 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" title="Derivative liability beginning balance"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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_zaXZ22CaR006" style="text-align: right" title="Warrant liability beginning balance">-</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_98D_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20231001__20231231_zFaTcd2AKFPc" style="text-align: right" title="Issuance of warrant liability during the period">5,032,025</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Settlement of warrant liability</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodSettlement_c20231001__20231231_z6drfV2j21Mb" style="text-align: right" title="Settlement of warrant liability">(1,869,986</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_987_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20231001__20231231_zr4tCp5JLsx5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in warrant liability during the period">(3,160,465</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Warrant liability balance, December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20231001__20231231_z2Sh1zFIZGNe" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrant liability ending balance">1,574</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

383672

-663377

1047049

5032025 -1869986 -3160465 1574

<p id="xdx_89E_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zvMtn14mVczk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; display: none; text-align: justify">Schedule of Fair market value of all Derivatives

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, warrants and convertible notes for each year. For the years ended December 31, 2023 and 2022, the following common stock equivalents were excluded from the calculation of diluted earnings per share as their impact would be anti-dilutive due to the Company’s net loss. <p id="xdx_89A_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zqIlywIa0Lng" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Schedule of anti dilutive earnings or loss per share <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="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230101__20231231_zpCQMBpVzpX" style="border-bottom: Black 1.5pt solid; text-align: center">Year ended December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20220101__20221231_z4oxhMeQpUT1" style="border-bottom: Black 1.5pt solid; text-align: center">Year ended December 31, 2022</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--AmountOfDilutiveSecuritiesStockOptionsAndRestrictiveStockUnits_maDSzgvF_zyjtPBDz3BVa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Options</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">316,540</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">223,076</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--AmountOfDilutiveSecuritiesStockWarrantAndRestrictiveStockUnits_maDSzgvF_zjrPKjucNSd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">730,944</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120,675</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AmountOfDilutiveSecuritiesESOPConvertiblePreferredStock_maDSzgvF_zE6OgIbJ9Cue" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Convertible Notes</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">11,708,483</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DilutiveSecurities_iT_mtDSzgvF_zU3S1hwtWTpd" style="vertical-align: bottom; background-color: White"> <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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12,755,967</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">343,751</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_89A_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zqIlywIa0Lng" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Schedule of anti dilutive earnings or loss per share <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="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230101__20231231_zpCQMBpVzpX" style="border-bottom: Black 1.5pt solid; text-align: center">Year ended December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20220101__20221231_z4oxhMeQpUT1" style="border-bottom: Black 1.5pt solid; text-align: center">Year ended December 31, 2022</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--AmountOfDilutiveSecuritiesStockOptionsAndRestrictiveStockUnits_maDSzgvF_zyjtPBDz3BVa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Options</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">316,540</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">223,076</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--AmountOfDilutiveSecuritiesStockWarrantAndRestrictiveStockUnits_maDSzgvF_zjrPKjucNSd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">730,944</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120,675</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AmountOfDilutiveSecuritiesESOPConvertiblePreferredStock_maDSzgvF_zE6OgIbJ9Cue" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Convertible Notes</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">11,708,483</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DilutiveSecurities_iT_mtDSzgvF_zU3S1hwtWTpd" style="vertical-align: bottom; background-color: White"> <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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12,755,967</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">343,751</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

316540

223076

730944 120675

11708483

12755967

343751

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, 2023, and 2022, there was approximately $83,000 and $67,000, respectively, in interest paid to related parties notes payable.

83000

67000

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, 2023 or 2022.

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 related to its trade receivables on January 1, 2023 and determined there was no material impact from the adoption of the ASU 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 $4,471,612, has an accumulated deficit of $33,810,732 and working capital surplus of $899,215, inclusive of $165,620 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.

-4471612

-33810732

899215

165620

Note 4. Other Current Assets Other current assets totaled $833,472 and $671,933 for the years ended December 31, 2023 and 2022, respectively. As of December 31, 2023, approximately $136,000 and $158,000 of the balance was related to prepaid inventory to the Company’s suppliers and prepaid legal fees, respectively. The remainder of the balance was related to prepaid insurance and other prepaid expenses.

833472

671933

136000

158000

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_20231231_zyNhTBJGCpVk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20221231_zy0iAo4HgZX5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_maPPAENzidW_zAJ14Y5O67Q1" 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">$</td><td style="width: 16%; text-align: right">47,908</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</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_zlUreflBc0Gl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RAS system</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">140,214</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_z2vYDoJ4rPXb" 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_zKsLD3dbkDS5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>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_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember_maPPAENzidW_zCVD7aXGYHog" style="vertical-align: bottom; background-color: White"> <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">136,653</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_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzwrn_zqsRsQ1AxXFj" 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">342,679</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_z1vQdQCmLdQf" style="vertical-align: bottom; background-color: White"> <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">(38,822</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_zTlILdOeQsUl" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">303,857</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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 years ended December 31, 2023 and 2022, depreciation expense totaled approximately $4,500 and $231,000, 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_20231231_zyNhTBJGCpVk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20221231_zy0iAo4HgZX5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_maPPAENzidW_zAJ14Y5O67Q1" 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">$</td><td style="width: 16%; text-align: right">47,908</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</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_zlUreflBc0Gl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RAS system</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">140,214</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_z2vYDoJ4rPXb" 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_zKsLD3dbkDS5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>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_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember_maPPAENzidW_zCVD7aXGYHog" style="vertical-align: bottom; background-color: White"> <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">136,653</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_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzwrn_zqsRsQ1AxXFj" 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">342,679</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_z1vQdQCmLdQf" style="vertical-align: bottom; background-color: White"> <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">(38,822</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_zTlILdOeQsUl" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">303,857</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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>

47908

97624

140214

2089909

122715

17904

89055

136653

342679

2399303

38822

2278903

303857

120400

4500

231000

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 year ended December 31, 2022. No goodwill and intangible assets were recognized for the year ended December 31, 2023. Schedule of Goodwill <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td> </td><td 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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Balance, January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--Goodwill_iS_pp0p0_c20230101__20231231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zTde2BHR5pX6" style="width: 16%; text-align: right" title="Beginning balance">445,395</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Acquisition of TOBC</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20230101__20231231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_z8HYBfbSfwk9" style="text-align: right" title="Acquisitions of Taste of aquafarms inc">836,669</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Impairment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_ecustom--ImpairmentLossForeignCurrencyLoss_c20230101__20231231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zI3115zXiaY" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment loss foreign currency loss">(1,282,064</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance, December 31</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--Goodwill_iE_pp0p0_c20230101__20231231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zvXgOwHd63Jd" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">-</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 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">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; background-color: White"> <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_908_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zD9k1tKvVEt5" 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">$</td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zU6uyR6bWuGj" style="width: 11%; text-align: right" title="Cost">850,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zrUwalGZmmAg" 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_98F_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zm992BFePywc" 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_90B_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zqa3F0ezXe1d" title="Amortization Period (Years)">15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zNSQaaErkr48" 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_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zTnfsOk5lvCi" 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_986_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zfhOX63Lvi9a" style="text-align: right" title="Net Book Value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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_900_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zYPHFWidpnbj" 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_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zBbL7MuOeqoa" 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_984_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zXs7J5LmpBM4" 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_980_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zFODqw1HOz4k" 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_90E_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_zfx8AYggZ4hb" title="Amortization Period (Years)">15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_zt4dLAlmUMej" 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_984_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_zab8KYpDinF5" 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_98D_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_zOvb5ZkzUI2l" style="text-align: right" title="Net Book Value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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_904_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zGCFDqA3SQ9d" title="Amortization Period (Years)">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zLN6KtAgGZ02" 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_989_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zJpo5yf6L0kf" 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_98F_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zMoQOImd7hG8" 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_904_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zEROzukxxiT2" 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_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zlETGkObqvdj" 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_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zULkuDeYSbbd" 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_98C_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_z4wWQno6taM9" 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; background-color: White"> <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_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231_z9D7Byixozt3" 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">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231_zYPSygT3Z8Q6" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated Amortization">(3,497,806</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20231231_zWPRVYfptPB3" 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> For the years ended December 31, 2023 and 2022, amortization expense of intangible assets totaled approximately $0 and $315,000, respectively.

The following table sets forth the changes in the carrying amount of the Company’s goodwill for the year ended December 31, 2022. No goodwill and intangible assets were recognized for the year ended December 31, 2023. Schedule of Goodwill <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td> </td><td 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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Balance, January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--Goodwill_iS_pp0p0_c20230101__20231231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zTde2BHR5pX6" style="width: 16%; text-align: right" title="Beginning balance">445,395</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Acquisition of TOBC</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20230101__20231231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_z8HYBfbSfwk9" style="text-align: right" title="Acquisitions of Taste of aquafarms inc">836,669</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Impairment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_ecustom--ImpairmentLossForeignCurrencyLoss_c20230101__20231231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zI3115zXiaY" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment loss foreign currency loss">(1,282,064</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance, December 31</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--Goodwill_iE_pp0p0_c20230101__20231231__dei--LegalEntityAxis__custom--TasteOfBcOfAquafarmsIncMember_zvXgOwHd63Jd" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

445395

836669

-1282064

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 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">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; background-color: White"> <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_908_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zD9k1tKvVEt5" 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">$</td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zU6uyR6bWuGj" style="width: 11%; text-align: right" title="Cost">850,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zrUwalGZmmAg" 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_98F_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksCoastalPrideMember_zm992BFePywc" 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_90B_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zqa3F0ezXe1d" title="Amortization Period (Years)">15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zNSQaaErkr48" 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_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zTnfsOk5lvCi" 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_986_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TrademarksTOBCMember_zfhOX63Lvi9a" style="text-align: right" title="Net Book Value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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_900_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zYPHFWidpnbj" 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_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zBbL7MuOeqoa" 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_984_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zXs7J5LmpBM4" 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_980_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsCoastalPrideMember_zFODqw1HOz4k" 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_90E_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_zfx8AYggZ4hb" title="Amortization Period (Years)">15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_zt4dLAlmUMej" 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_984_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_zab8KYpDinF5" 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_98D_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerRelationshipsTOBCMember_zOvb5ZkzUI2l" style="text-align: right" title="Net Book Value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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_904_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zGCFDqA3SQ9d" title="Amortization Period (Years)">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zLN6KtAgGZ02" 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_989_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zJpo5yf6L0kf" 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_98F_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsCoastalPrideMember_zMoQOImd7hG8" 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_904_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zEROzukxxiT2" 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_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zlETGkObqvdj" 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_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_zULkuDeYSbbd" 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_98C_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NoncompeteAgreementsTOBCMember_z4wWQno6taM9" 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; background-color: White"> <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_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231_z9D7Byixozt3" 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">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231_zYPSygT3Z8Q6" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated Amortization">(3,497,806</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20231231_zWPRVYfptPB3" 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>

P14Y

850000

-850000

P15Y

406150

-406150

P12Y

1486832

-1486832

P15Y

592979

-592979

P3Y

40000

-40000

P4Y

121845

-121845

3497806

-3497806

315000

Note 7. Debt and Derivatives 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_909_eus-gaap--LineOfCredit_iI_c20210331__us-gaap--RelatedPartyTransactionAxis__custom--KeelerAndCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_zJ7uJVsKIvFc" 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 were evidenced by a revolving credit note issued to Lighthouse by the Borrowers. <span id="xdx_902_ecustom--LineOfCreditFacilityDescriptionOne_c20210301__20210331__us-gaap--RelatedPartyTransactionAxis__custom--KeelerAndCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_zZHZVFw3yqFe" title="Line of credit facility, description">The advance rate of the revolving line of credit was 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 could never exceed 50% of the outstanding balance. Interest on the line of credit was the prime rate (with a floor of 3.25%), plus 3.75% which increased to 4.75% in 2022. The Borrowers paid Lighthouse a facility fee of $50,000 in three instalments of $16,667 in March, April and May 2021 and 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 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_90C_ecustom--LineOfCreditGuaranty_iI_c20231231__us-gaap--RelatedPartyTransactionAxis__custom--KeelerAndCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_znUyRegtc4xf" title="Line of credit guaranty">1,000,000 to Lighthouse. For the year ended December 31, 2022, cash proceeds from the working capital line of credit totaled $<span id="xdx_90E_eus-gaap--ProceedsFromContributedCapital_c20220101__20221231__us-gaap--RelatedPartyTransactionAxis__custom--AFCMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_zDQjK84d3YM8">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_zcKDLpDpNBzc">13,144,141. The outstanding balance owed to Lighthouse as of December 31, 2022 was $1,776,068. 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_908_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20230616__20230616__us-gaap--TypeOfArrangementAxis__custom--TerminatedLoanAgreementMember_zyhuw4hjWiIe" 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 – Subordinated The Company had unsecured promissory notes outstanding to John Keeler of $<span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zVSD4oTpOSWd" title="Debt instrument, principal amount">165,620 and $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20221231__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zCQnJ2TteOwg" title="Debt instrument, principal amount">893,000 as of December 31, 2023 and 2022, respectively. These notes are payable on demand and bear an annual interest rate of <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20231231__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zsXmLhfDwbl9" title="Debt instrument, interest rate">6%. Since March 31, 2021, these notes are subordinated to the Lighthouse note. The Company made principal payments during the year ended December 31, 2023 and 2022 of $<span id="xdx_90D_eus-gaap--RepaymentsOfUnsecuredDebt_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zLj3Kk9UfQ61" title="Repayments of unsecured debt">157,380 and $<span id="xdx_900_eus-gaap--RepaymentsOfUnsecuredDebt_pp0p0_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zaDeRAA32BTi" title="Repayments of unsecured debt">67,000, respectively. During the year ended December 31, 2023, the Company issued<span id="xdx_901_eus-gaap--ProceedsFromIssuanceOfDebt_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_z76KvUd1LWyd" title="Issuance of debt"> 79,167 shares of its common stock to settle $<span id="xdx_902_eus-gaap--SubordinatedDebt_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zpmkrc5Wgmgh" title="Subordinated debt">570,000 principal of the subordinated notes. 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_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20191126__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zfW5zFFS4oei" 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_906_eus-gaap--DebtInstrumentCovenantDescription_c20191126__20191126__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zdP2h17rT99f" title="Debt instrument covenant, description">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. For the year ended December 31, 2022, $<span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zdaVY2GpdsO9" title="Debt instrument payment interest">38,799 of the outstanding principal and accrued interest was paid in cash and $<span id="xdx_90C_eus-gaap--DebtInstrumentPeriodicPayment_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zFLLmqng5GT3" title="Monthly payment">104,640 of the outstanding principal and accrued interest was paid in shares of common stock of the Company. For the year ended December 31, 2023, $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zXmC864FYfL1">250,000 of the outstanding principal was paid in shares of common stock of the Company. Interest expense for the note totaled approximately $<span id="xdx_90E_eus-gaap--InterestExpenseDebt_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_z5MwH6fNu8X7" title="Interest expenses">14,100 and $<span id="xdx_904_eus-gaap--InterestExpenseDebt_pp0p0_c20220101__20221231__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zyJAKcRbKyE" title="Interest expenses">18,000 during the year ended December 31, 2023 and December 31, 2022, respectively. As of December 31, 2023 and December 31, 2022, the outstanding principal balance on the note totaled $100,000 and $350,000, respectively. 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_906_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z9PVLhgmTd0a" title="Principal amount">5,750,000 (the “2022 Lind Note) and a <span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dxL_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zunh53veX2Ci" title="Warrant and rights outstanding term::XDX::P5Y">five-year warrant to purchase <span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zzIVBRk9us82" title="Warrant outstanding">1,000,000 shares of common stock at an exercise price of $<span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zuCRvoO04z26" title="Warrant exercise price">4.50 per share, subject to customary adjustments (<span id="xdx_909_eus-gaap--ConversionOfStockSharesConverted1_pip0_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zRPoS3KZgPve" title="Conversion of stock">1,000 shares of common stock at an exercise price of $<span id="xdx_900_eus-gaap--CommonStockConvertibleConversionPriceIncrease_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zb8K6Zyqa2j9" title="Conversion price">4,500 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_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__srt--RangeAxis__srt--MaximumMember_zvOnxbHtkfbk" title="Exercise price">4.50 per share (exercise price of $<span id="xdx_906_eus-gaap--CommonStockConvertibleConversionPriceIncrease_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zidVVgxnsME2" title="Conversion price">4,500 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_903_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z0mMIy0f96sa" title="Debt instrument fee">150,000 commitment fee to Lind and $<span id="xdx_90E_eus-gaap--DeferredFinanceCostsNet_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zhIt1zwc4nBd" title="Debt issuance costs">87,144 of debt issuance costs. The Company recorded a total of $<span id="xdx_90E_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z3q18vxaTrB3" title="Debt discount at issuance of the debt">2,022,397 debt discount at issuance of the debt, including original issuance discount of $<span id="xdx_902_eus-gaap--PaymentsOfDebtIssuanceCosts_pp0p0_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zJfHevwkGFDi" title="Debt issuance costs">750,000, commitment fee of $<span id="xdx_900_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z3zqAQJKe1pl" title="Commitment fee">150,000, $<span id="xdx_90C_eus-gaap--DeferredFinanceCostsNet_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zABkzGgzFhm4" title="Debt issuance cost">87,144 debt issuance cost, and $<span id="xdx_903_eus-gaap--FairValueAdjustmentOfWarrants_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zO6Q6jQ1yWGi" title="Fair value of warrants issued">1,035,253 related to the fair value of warrants issued. Amortization expense recorded in interest expense totaled $<span id="xdx_904_eus-gaap--InterestExpenseDebt_pp0p0_c20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zE61jMMD0yfi" title="Interest expense">643,777 and $<span id="xdx_90C_eus-gaap--InterestExpenseDebt_pp0p0_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zJU3Ciy1BJX5" title="Interest expense">1,378,620 for the year ended December 31, 2023 and 2022, respectively. As of December 31, 2023 and December 31, 2022, the unamortized discount on the 2022 Lind Note was $<span id="xdx_90C_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pp0p0_c20231231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_za7YZ9oGEGUg" title="Debt instrument unamortized discount">0 and $<span id="xdx_903_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pp0p0_c20221231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z3TreV6xw1J1" title="Debt instrument unamortized discount">643,777, respectively. <span id="xdx_905_ecustom--DebtInstrumentPaymentTermsOne_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zDRPfwuRyLNl" title="Repayment description">The outstanding principal under the 2022 Lind Note is payable commencing July 24, 2022, in 18 consecutive monthly installments of $<span id="xdx_90A_eus-gaap--DebtInstrumentPeriodicPayment_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zBTUCk4RI5q5" 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 $1,500 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_905_eus-gaap--DebtWeightedAverageInterestRate_iI_pid_dp_uPure_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zZ5igKEyzPxg" 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_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__srt--RangeAxis__srt--MaximumMember_zSkkPmtiGhH5" title="Debt instrument, interest rate">10% of the new securities. The 2022 Lind Note is convertible into common stock at $<span id="xdx_900_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20220422__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z4aAZlkbsIx6" title="Conversion price">5.00 per share ($<span id="xdx_906_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20220422__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__srt--RangeAxis__srt--MaximumMember_zM9KWVuSnXBk" title="Conversion price">5,000 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_902_ecustom--CommonStockOutstandingSharesPercentage_iI_pid_dp_uPure_c20220422__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zg9EnnHkRpV7" 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_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z5nfeK5zi0F7" 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_90D_eus-gaap--DebtWeightedAverageInterestRate_iI_dp_uPure_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zZomjCKGhY58" 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 $<span id="xdx_90C_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zZB1FTVjt6ra" title="Debt instrument principal payment">1,666,666 through the issuance of an aggregate of <span id="xdx_907_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zsIJsDpUTBHk" title="Debt instrument conversion of shares">13,333 shares of common stock and cash payments of $1,175,973 which included $<span id="xdx_90A_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zWLHPZfyhz4c" title="Debt instrument principal payment">899,999 principal payments and additional payments requested by Lind pursuant to the terms of the note. As of December 31, 2022, the outstanding balance on the 2022 Lind Note was $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20221231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zfGxy6zOlRVl" title="Debt outstanding">3,439,558, net of debt discount of $<span id="xdx_908_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iI_pp0p0_c20221231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z7YWdnX1YBYc" title="Debt discount net">643,777. During the year ended December 31, 2023, the Company made aggregate principal payments on the 2022 Lind Note of $<span id="xdx_905_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zUGDPC8yATIj" title="Debt instrument, periodic payment">2,075,900 through the issuance of an aggregate of <span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zON0Ofx9bfR8" title="Debt conversion, converted">27,584 shares of common stock. On September 15, 2023, the Company paid $<span id="xdx_90E_eus-gaap--ExtinguishmentOfDebtAmount_c20230915__20230915__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zZ6XbKeD1Ld8" title="Extinguishment of debt">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_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_znAES5ve0Zz9" title="Principal amount">1,200,000 (the “2023 Lind Note”) and a warrant (the “Lind Warrant”) to purchase <span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pp0p0_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--PlanNameAxis__custom--TwoThoussandTwentyThreeNoteMember_zSGYghSER0Z2" title="Purchase of common stock">8,701 shares of common stock of the Company commencing six months after issuance and exercisable for <span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zGrfub2IUkOe" title="Warrants and rights outstanding, term">five years at an exercise price of $<span id="xdx_90F_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_za9Wi2yj7VG8" title="Exercise price">122.50 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_90D_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zvACbUQlla22" title="Commitment fee">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_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__srt--RangeAxis__srt--MaximumMember_zPKJAHlebecg" 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_90B_ecustom--CommonStockOutstandingSharesPercentage_iI_pid_dp_uPure_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--PlanNameAxis__custom--TwoThoussandTwentyThreeNoteMember_zWLeoJ8Cf6cj" 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) $<span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20230530__us-gaap--PlanNameAxis__custom--TwoThoussandTwentyThreeNoteMember_zfJ4faSurl6e" title="Debt instrument conversion price">120.00; or (ii) <span id="xdx_903_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20230530__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--PlanNameAxis__custom--TwoThoussandTwentyThreeNoteMember_zFogKeTH3R4j" title="Debt instrument conversion price">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 <span id="xdx_90C_ecustom--CommonStockOutstandingSharesPercentage_iI_pid_dp_uPure_c20230530__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--PlanNameAxis__custom--TwoThoussandTwentyThreeNoteMember_z55kFTXou59g" title="Ownership percentage">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 December 31, 2023: stock price of $<span id="xdx_90C_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uUSDPShares_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__srt--RangeAxis__srt--MinimumMember__us-gaap--PlanNameAxis__custom--TwoThoussandTwentyThreeNoteMember_z3sSMgmIXum5" title="Derivative liability">107.00 and $<span id="xdx_90D_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uUSDPShares_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__srt--RangeAxis__srt--MaximumMember__us-gaap--PlanNameAxis__custom--TwoThoussandTwentyThreeNoteMember_zaek5bFCoKKj" title="Derivative liability">7.00; exercise price of $<span id="xdx_90D_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uUSDPShares_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MinimumMember__us-gaap--PlanNameAxis__custom--TwoThoussandTwentyThreeNoteMember_zF6koITIFXnc" title="Derivative liability">120.00 and $<span id="xdx_909_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uUSDPShares_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MaximumMember__us-gaap--PlanNameAxis__custom--TwoThoussandTwentyThreeNoteMember_z0Ao2LdT8BNe" title="Derivative liability">6.50, risk free rate of <span id="xdx_908_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember__us-gaap--PlanNameAxis__custom--TwoThoussandTwentyThreeNoteMember_zjoMezOJu0Gc" title="Derivative liability">4.46% and <span id="xdx_90E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember__us-gaap--PlanNameAxis__custom--TwoThoussandTwentyThreeNoteMember_zzaEL5ERLASi" title="Derivative liability">4.79%, volatility of <span id="xdx_904_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember__us-gaap--PlanNameAxis__custom--TwoThoussandTwentyThreeNoteMember_zZwLuKilv3v8" title="Derivative liability">150.46% and <span id="xdx_900_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember__us-gaap--PlanNameAxis__custom--TwoThoussandTwentyThreeNoteMember_zhqtVuNlnG6l" title="Derivative liability">134.99%; and expected term of <span id="xdx_907_ecustom--DerivativeLiabilityExpectedTermDescription_c20230101__20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--PlanNameAxis__custom--TwoThoussandTwentyThreeNoteMember_zSGrRpkiZtc" title="Derivative liability expected term description">two years and one and a half 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_zd6RqTT52EN6" 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_903_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zDfHC8D8pZ2" title="Warrants to purchase common stock">8,701 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_908_eus-gaap--SharesIssuedPricePerShare_iI_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zo2YNvwVWNfc" title="Exercise price">122.50 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_900_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--DebtInstrumentAxis__custom--SeniorConvertiblePromissoryNoteMember_zF9cdz9sKm83" title="Debt principal amount">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_909_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zdA95W3sxSDf" title="Principal amount">300,000 and a warrant to purchase <span id="xdx_906_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pp0p0_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zahcNw6czmBl" title="Warrants outstanding">3,505 shares of common stock of the Company at an exercise price of $<span id="xdx_904_eus-gaap--SharesIssuedPricePerShare_iI_pip0_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zTwM905ByYRf" title="Exercise price">67.00 per share for $<span id="xdx_90E_ecustom--ProceedsFromWarrantExercise_c20230727__20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zBcdX9S62lPc" title="Proceeds from common stock warrants exercised">250,000. In connection with the issuance of the note and the warrant, the Company paid a $<span id="xdx_907_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zz3VYDM0U8Q4" title="Commitment fee">12,500 commitment fee. The proceeds from the sale of the note and warrant are for general working capital purposes. Due to the variable conversion price of the Purchase Agreement Amendment, 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 December 31, 2023: stock price of $<span id="xdx_903_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uUSDPShares_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__srt--RangeAxis__srt--MinimumMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zTOBeeUCJCw4" title="Derivative liability">53.50 and $<span id="xdx_901_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uUSDPShares_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_z3btZZufy4C7" title="Derivative liability">7.00; exercise price of $<span id="xdx_904_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uUSDPShares_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MinimumMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zH8w4wIIQEG1" title="Derivative liability">46.50 and $<span id="xdx_900_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uUSDPShares_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_z69LGs9C9sXe" title="Derivative liability">7.00, risk free rate of <span id="xdx_903_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zUPXhdhFtqV5" title="Derivative liability">4.91% and <span id="xdx_903_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zrUqQn8HtZ67" title="Derivative liability">4.79%, volatility of <span id="xdx_90F_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zBmwRB44tL3e" title="Derivative liability">45.51% and <span id="xdx_907_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zcL0rZ0xwMke" title="Derivative liability">133.54%; and expected term of <span id="xdx_900_ecustom--DerivativeLiabilityExpectedTermDescription_c20230101__20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_znb89tHm6huh" title="Derivative liability expected term description">two years and one and a half years. As of December 31, 2023, the outstanding balance on the notes was $1,500,000, net of debt discount of $1,018,671, and totaling $481,329. As of December 31, 2023, the total derivative liability and warrant liability was $1,047,049 and $1,574, respectively. Agile Lending, LLC loan On June 14, 2023, the Company, and Keeler & Co. (the “Borrowers”) 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 (“Agile Capital”), 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 Borrowers’ assets, including receivables. For the year ended December 31, 2023, the Company made principal and interest payments on the loan totaling $525,000 and $114,692, respectively, and the outstanding interest balance was refinanced in the January 2024 loan. On October 19, 2023, the Borrowers entered into a subordinated business loan and security agreement with Agile and Agile Capital as collateral agent, which provides for a term loan to the Company in the amount of $210,000 which principal and interest (of $84,000) is due on April 1, 2024. Commencing October 19, 2023, the Company is required to make weekly payments of $12,250 until the due date. The loan may be prepaid subject to a prepayment fee. An administrative agent fee of $10,000 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 October 19, 2023, in the principal amount of $210,000 which note is secured by all of the Borrowers’ assets, including receivables. For the year ended December 31, 2023, the Company made principal payments on the loan totaling $<span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20230101__20231231__dei--LegalEntityAxis__custom--AgileLendingLLCLoanMember__us-gaap--DebtInstrumentAxis__custom--LoanMember_zFPoJxnKrHyl" title="Principal payment">98,000 and <span id="xdx_90D_eus-gaap--DebtInstrumentPeriodicPaymentInterest_do_c20230101__20231231__dei--LegalEntityAxis__custom--AgileLendingLLCLoanMember__us-gaap--DebtInstrumentAxis__custom--LoanMember_zwNyZ6Uko2uh" title="Debt interest amount">no interest payments were made. 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 loan was amended on October 19, 2022 to extend the loan forgiveness date from December 31, 2022 to December 31, 2023. If less than 75% of the loan amount was outstanding at December 31, 2023, the then outstanding balance will be converted to interest only monthly payments at 5.0%. As of December 31, 2023, the outstanding balance on the loan was CAD$60,000.

5000000

The advance rate of the revolving line of credit was 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 could never exceed 50% of the outstanding balance. Interest on the line of credit was the prime rate (with a floor of 3.25%), plus 3.75% which increased to 4.75% in 2022. The Borrowers paid Lighthouse a facility fee of $50,000 in three instalments of $16,667 in March, April and May 2021 and 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

12552008

13144141

1776068

108400

93400

9900

4900

165620

893000

0.06

157380

67000

79167

570000

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

38799

104640

250000

14100

18000

100000

350000

5750000

1000000

4.50

1000

4500

4.50

4500

150000

87144

2022397

750000

150000

87144

1035253

643777

1378620

643777

The outstanding principal under the 2022 Lind 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”) (floor price of $1,500 per share

333333

0.80

0.10

5.00

5000

0.0499

1.25

0.80

1666666

13333

1175973

899999

3439558

643777

2075900

27584

2573142

1200000

8701

P5Y

122.50

50000

0.20

0.0499

120.00

0.199

107.00

7.00

120.00

6.50

4.46

4.79

150.46

134.99

two years and one and a half years

1.20

8701

122.50

1800000

300000

3505

67.00

250000

12500

53.50

7.00

46.50

7.00

4.91

4.79

45.51

133.54

two years and one and a half years

1500000

1018671

481329

1047049

1574

525000

231000

2023-12-15

29077

25000

525000

114692

210000

84000

2024-04-01

12250

10000

210000

98000

60000

The loan initially bears no interest and is due on December 31, 2025. The loan was amended on October 19, 2022 to extend the loan forgiveness date from December 31, 2022 to December 31, 2023. If less than 75% of the loan amount was outstanding at December 31, 2023

0.050

60000

Note 8. Acquisitions 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_908_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220203__20220203__us-gaap--DebtInstrumentAxis__custom--AcquisitionOfGaultSeafoodMember_zesueoTP2yS7" title="Stock issued during period shares acquisitions">167 shares of common stock of the Company with a fair value of $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220202__20220203__us-gaap--DebtInstrumentAxis__custom--AcquisitionOfGaultSeafoodMember_zJt17elOr21c" title="Stock issued during period value acquisitions">359,250. The acquisition was accounted for as an asset acquisition. Fair Value of Consideration Transferred and Recording of Assets Acquired <p id="xdx_89B_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zbMRIdyvq2Dh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table summarizes the acquisition date fair value of the consideration paid and identifiable assets acquired. Schedule of Fair Value of Assets Acquired and Liabilities Assumed <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Consideration Paid:</td><td> </td> <td colspan="2" id="xdx_49B_20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--AcquisitionOfGaultSeafoodMember_zMP3gc88L2Qh" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--PaymentsToAcquireBusinessesGross_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_maBCCTIzA3D_zxRDOyRuZ8Mf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">359,250</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_maBCCTIzA3D_zNcNy1xnGZXk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock, <span id="xdx_909_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_z7al9J2N04J" title="Number of shares issued">167 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--BusinessCombinationTransactionCosts_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_maBCCTIzA3D_zDCZVyjvFy45" 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_40D_eus-gaap--BusinessCombinationConsiderationTransferredIncludingEquityInterestInAcquireeHeldPriorToCombination1_iT_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_mtBCCTIzA3D_zLGJiO1kXh85" style="vertical-align: bottom; background-color: White"> <td>Fair value of total consideration</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">757,731</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Purchase Price Allocation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fixed assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_ma2_c20231231__us-gaap--BusinessAcquisitionAxis__custom--AcquisitionOfGaultSeafoodMember_zaAWFAFjqRAl" title="Fixed assets acquired">146,600</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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"><span id="xdx_904_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_iI_ma2_c20231231__us-gaap--BusinessAcquisitionAxis__custom--AcquisitionOfGaultSeafoodMember_zcSfxW9MeSok" title="Customer relationships">611,131</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair market value of net assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iTI_mt2_c20231231__us-gaap--BusinessAcquisitionAxis__custom--AcquisitionOfGaultSeafoodMember_zKdC2FVj3dh9" title="Fair market value of net assets acquired">757,731</td><td style="text-align: left"> </td></tr> </table>

359250

167

359250

<p id="xdx_89B_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_zbMRIdyvq2Dh" 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 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="vertical-align: bottom"> <td style="font-weight: bold">Consideration Paid:</td><td> </td> <td colspan="2" id="xdx_49B_20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--AcquisitionOfGaultSeafoodMember_zMP3gc88L2Qh" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--PaymentsToAcquireBusinessesGross_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_maBCCTIzA3D_zxRDOyRuZ8Mf" 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">$</td><td style="width: 14%; text-align: right">359,250</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_maBCCTIzA3D_zNcNy1xnGZXk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock, <span id="xdx_909_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_z7al9J2N04J" title="Number of shares issued">167 shares of common stock of the Company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">359,250</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--BusinessCombinationTransactionCosts_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_maBCCTIzA3D_zDCZVyjvFy45" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Transaction costs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">39,231</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationConsiderationTransferredIncludingEquityInterestInAcquireeHeldPriorToCombination1_iT_pp0p0_hus-gaap--BusinessAcquisitionAxis__custom--FairValueOfConsiderationTranferredAndRecordingOfAssetsAcquiredMember_mtBCCTIzA3D_zLGJiO1kXh85" style="vertical-align: bottom; background-color: White"> <td>Fair value of total consideration</td><td> </td> <td style="text-align: left">$</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; background-color: White"> <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 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">$</td><td style="text-align: right"><span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_ma2_c20231231__us-gaap--BusinessAcquisitionAxis__custom--AcquisitionOfGaultSeafoodMember_zaAWFAFjqRAl" title="Fixed assets acquired">146,600</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Customer relationships</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_904_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_iI_ma2_c20231231__us-gaap--BusinessAcquisitionAxis__custom--AcquisitionOfGaultSeafoodMember_zcSfxW9MeSok" title="Customer relationships">611,131</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair market value of net assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iTI_mt2_c20231231__us-gaap--BusinessAcquisitionAxis__custom--AcquisitionOfGaultSeafoodMember_zKdC2FVj3dh9" title="Fair market value of net assets acquired">757,731</td><td style="text-align: left"> </td></tr> </table>

359250

167

359250

39231

757731

146600

611131

757731

Note 9. Stockholders’ Equity Preferred Stock Our Board of Directors has designated <span id="xdx_900_ecustom--NumberOfDesignatedPreferredStock_iI_c20231231__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember__us-gaap--StatementClassOfStockAxis__custom--EightPercentageSeriesAConvertiblePreferredStockMember_zO41LCPdgcMb" 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_909_eus-gaap--PreferredStockDividendRatePercentage_dp_uPure_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAEightPrecentageCumulativeConvertiblePreferredMember_z7ZrJQ7tbmag" 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. For the year ended December 31, 2023 and 2022, the Company had no preferred stock outstanding. Common Stock The Company is authorized to issue 100,000,000 shares of common stock at a par value of $0.0001 and had 461,722 and 26,766 shares of common stock issued and outstanding as of December 31, 2023 and 2022, respectively. On January 24, 2022, the Company issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220124__20220124__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zucrp227jRJc" title="Stock issued during period, shares, issued for services">125 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_zSMJppvP7PKj" title="Proceeds from issuance of warrants">250,000. On February 3, 2022, the Company issued 167 shares of common stock with a fair value of $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20220201__20220203__us-gaap--RelatedPartyTransactionAxis__custom--GaultSeafoodMember_zvur6H9prGXe" title="Stock issued during period, value, issued for services">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_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220328__20220331__us-gaap--RelatedPartyTransactionAxis__custom--IntelligentInvestmentsILLCMember_zLKEU8AfSW3i" title="Stock issued during period shares issued for services">15 shares of common stock to Intelligent Investments I LLC, with a fair value of $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20220328__20220331__dei--LegalEntityAxis__custom--IntelligentInvestmentILLCMember_zriqTQdMXjI2" title="Stock issued during period, value, issued for services">30,000, for legal services provided to the Company. On March 31, 2022, the Company issued 5 shares of common stock with a fair value of $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20220328__20220331__us-gaap--RelatedPartyTransactionAxis__custom--TraDigitalMarketingGroupMember_zqAVWfkbU6C1" title="Stock issued during period, value, issued for services">9,750 to TraDigital Marketing Group for consulting services provided to the Company. On April 1, 2022, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220401__20220401__us-gaap--RelatedPartyTransactionAxis__custom--ClearThinkCapitalMember_zk2dwdbwt4V6" title="Stock issued during period shares issued for services">3 shares of common stock with a fair value of $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20220401__20220401__us-gaap--RelatedPartyTransactionAxis__custom--ClearThinkCapitalMember_zkxkfW0N4e1" title="Stock issued during period, value, issued for services">6,000 to the designee of Clear Think Capital LLC (“ClearThink Capital”) for consulting services provided to the Company. On April 4, 2022, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220403__20220404__dei--LegalEntityAxis__custom--SRAXMember_z8CJpwjMi5F6" title="Stock issued during period shares issued for services">10 shares of common stock with a fair value of $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220403__20220404__dei--LegalEntityAxis__custom--SRAXMember_zH5CbTP3O7Ef" title="Stock issued during period, value, issued for services">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_908_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220405__20220405__dei--LegalEntityAxis__custom--NewbridgeSecuritiesCorporationMember_zC0fWa9QHPi" title="Stock issued during period shares issued for services">25 shares of common stock with a fair value of $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220403__20220405__dei--LegalEntityAxis__custom--NewbridgeSecuritiesCorporationMember_zLBhUGnk0KA" title="Stock issued during period, value, issued for services">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_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220427__20220501__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_z6OFRu8y20vj" title="Stock issued during period shares issued for services">4 shares of common stock with a fair value of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220427__20220501__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zPuU6mlJoTdf" 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_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220527__20220601__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_z2SYBFhw0om3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Stock issued during period shares issued for services">4 shares of common stock with a fair value of $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220527__20220601__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zRAGVdEZUnI6" 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_908_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220603__20220603__us-gaap--RelatedPartyTransactionAxis__custom--TraDigitalMarketingGroupMember_zXPiFnXjY481" title="Stock issued during period, shares, issued for services">10 shares of common stock with a fair value of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220603__20220603__us-gaap--RelatedPartyTransactionAxis__custom--TraDigitalMarketingGroupMember_zlRvwauqUIP6" 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_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220629__20220630__dei--LegalEntityAxis__custom--IntelligentInvestmentILLCMember_z9VpjFddJep3" title="Stock issued during period, shares, issued for services">24 shares of common stock to Intelligent Investments I LLC, with a fair value of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220629__20220630__dei--LegalEntityAxis__custom--IntelligentInvestmentILLCMember_zZ6RBGqunVxb" 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_za46DAnZUH6c" title="Stock issued during period, shares, issued for services">5 shares of common stock with a fair value of $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220701__20220701__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zFF06VDn3JFa" 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_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220801__20220801__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zloGnisL2hS5" title="Stock issued during period, shares, issued for services">5 shares of common stock with a fair value of $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220801__20220801__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zjZuTLyPtId6" 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_902_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20220824__20220825__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zQxTuC975Y09" title="Stock issued during period, shares, convertible promissory note">222 shares of common stock to Lind, with a fair value of $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20220824__20220825__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zMsTVcDSiFqd" title="Stock issued for convertible promissory note, value">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_zwxwKIoSxeR8" title="Stock issued during period shares issued for services">5 shares of common stock with a fair value of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220829__20220901__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zKUa30BExgrl" 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_zEDN24ied8T" title="Stock issued for debt">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_zEaYMCBC2o9h" title="Stock issued for debt, value">176,666, in satisfaction of the convertible promissory note. On October 1, 2022, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220929__20221001__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zWZlKakO5JXe" title="Stock issued during period, shares, issued for services">10 shares of common stock with a fair value of $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220929__20221001__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zUohq6asmfo1" 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 November 1, 2022, the Company issued <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20221029__20221101__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zubIEjPGtnpf" title="Stock issued during period, shares, issued for services">7 shares of common stock with a fair value of $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20221029__20221101__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zmzbQmobIdQ3" 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 December 1, 2022, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20221101__20221101__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zbAJMw4PcvX1" title="Stock issued during period, shares, issued for services">9 shares of common stock with a fair value of $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20221101__20221101__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_z1ptMs3zul8j" 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 December 21, 2022, the Company issued 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_zK6wkqyMInki" title="Stock issued during period, shares, issued for services">63 shares of common stock to each of Nubar Herian and John Keeler, <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20221229__20221231__srt--TitleOfIndividualAxis__custom--TrondRingstadMember_zmifNniKXOzg" title="Stock issued during period, shares, issued for services">100 shares of common stock to each of Timothy McLellan and Trond Ringstad, <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20221229__20221231__srt--TitleOfIndividualAxis__custom--JuanCarlosDaltoAndSilviaAlanaMember_ziGQxhq4LxMc" title="Stock issued during period, shares, issued for services">43 shares of common stock to each of Juan Carlos Dalto and Silvia Alana and <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20221229__20221231__srt--TitleOfIndividualAxis__custom--JeffreyGuzyMember_zycPqZyJle37" title="Stock issued during period, shares, issued for services">144 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_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20221229__20221231__srt--TitleOfIndividualAxis__custom--WalterLubkinAndTracyGrecoAndJohnLubkinMember_z5fwntHmdt8l" title="Stock issued during period, shares, issued for services">441 shares of common stock to Walter Lubkin Jr., Walter Lubkin III, Tracy Greco and John Lubkin in lieu of $<span id="xdx_901_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedPartiesCurrent_c20221229__20221231__srt--TitleOfIndividualAxis__custom--WalterLubkinAndTracyGrecoAndJohnLubkinMember_zbIdlXdT5Jc8" title="Changes in notes receivable related parties current">176,228 of outstanding principal and interest under promissory notes issued by the Company to them in connection with the Coastal Pride acquisition. In January 2023, the Company sold an aggregate of 474 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_900_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20230131__us-gaap--TypeOfArrangementAxis__custom--SalesAgreementMember__dei--LegalEntityAxis__custom--RothCapitalPatnersLLCMember_zZS8jXrCsM4j" title="Stock issued during period, shares, repurchased">151 of shares were repurchased from Roth for $<span id="xdx_900_eus-gaap--StockRepurchasedDuringPeriodValue_c20230101__20230131__us-gaap--TypeOfArrangementAxis__custom--SalesAgreementMember__dei--LegalEntityAxis__custom--RothCapitalPatnersLLCMember_zNaW0JyGyXF4" title="Stock issued during period, value, repurchased">76,323. The offering was terminated on February 2, 2023. On February 14, 2023, the Company issued 8,200 shares of common stock and <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230214__dei--LegalEntityAxis__custom--AegisCapitalCorpMember_zkeO0o6pIwob" title="Pre-Funded warrants to purchase common stock">800 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_zJRw2t2362P7" title="Stock issued during period, shares, issued for services">4,000 shares of common stock with a fair value of $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20230822__20230822__us-gaap--RelatedPartyTransactionAxis__custom--MarkCroneMember_z2tq71n9jUZa" title="Stock issued during period, value, issued for services">157,980 to Mark Crone for consulting services to be provided to the Company starting on January 1, 2024, which will be amortized to expense over the term of the agreement and the shares will vest when services are provided. The Company recognized no stock compensation expense for the year ended December 31, 2023 in connection with these shares. On September 11, 2023, the Company sold an aggregate of 13,800 shares of common stock for net proceeds of $<span id="xdx_902_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_c20230911__20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_z1dAQUgpJtd3" title="Proceeds from public offering">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_z7rrGReIhk5k" title="Warrant to purchase shares">34,008 shares upon the exercise of warrants. On December 31, 2023, the Company issued an aggregate of 79,167 shares of common stock to John Keeler’s designee in lieu of payment of $570,000 of the principal amount of outstanding promissory notes held by Mr. Keeler. On December 31, 2023, the Company issued 3,472 shares of common stock to each of Silvia Alana, Nubar Herian and John Keeler, 5,556 shares of common stock to each of Timothy McLellan and Trond Ringstad, 2,025 shares of common stock to Juan Carlos Dalto and 7,986 shares of common stock to Jeffrey Guzy with a total fair value of $227,083 for serving as directors of the Company. On December 31, 2023, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20230101__20231231__dei--LegalEntityAxis__custom--WalterLubkinJrMember_z1452WmMgaij" title="Stock issued during period, value, issued for services">34,722 shares of common stock to Walter Lubkin Jr. in lieu of $250,000 of outstanding principal payment due under promissory notes issued by the Company in connection with the Coastal Pride acquisition. During the year ended December 31, 2023, the Company issued an aggregate of <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20230101__20231231__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zCRZI9Xr6Nr2" title="Stock issued during period, value, issued for services">4,785 shares of common stock to the designee of ClearThink for consulting services provided to the Company. During the year ended December 31, 2023, the Company issued an aggregate of <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20231231__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zQ3gknBQhi41" title="Number of stock issued during period, shares">27,612 shares of common stock for cash proceeds of $343,849 pursuant to a securities purchase agreement, dated May 16, 2023, with ClearThink. In connection with such agreement, the Company also issued 1,250 shares of common stock to ClearThink as a commitment fee, with a fair value of $141,250, which was recorded as stock issuance costs. During the year ended December 31, 2023, between October 2023 and November 2023, the Company issued an aggregate of <span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20231231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zO8y3dnUvjGe" title="Warrant to purchase shares">167,015 shares upon the exercise of warrants pursuant to a securities purchase agreement. During the year ended December 31, 2023, the Company issued an aggregate of <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20230101__20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zjJW1ngNLHK2" title="Stock issued during period, shares, convertible promissory note">27,584 shares of common stock to Lind with a fair value of $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20230101__20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zepm8RZ8q8a5" title="Stock issued convertible promissory note, value">3,053,088 as payment of $2,075,900 of note principal due on a convertible promissory note, and recorded a loss of $977,188.

10000

0.08

1000.00

100000000

0.0001

461722

26766

125

250000

359250

30000

9750

6000

20000

15000

156341

6000

13800

30000

6000

222

271111

6000

222

176666

6000

222

100000

100

144

222222

441

176228

474

182982

151

76323

8200

800

1692000

4000

157980

13800

321195

34008

79167

570000

3472

5556

2025

7986

227083

34722

250000

4785

27612

343849

1250

141250

167015

27584

3053088

2075900

977188

Note 10. Options During the years ended December 31, 2023 and December 31, 2022, $69,125 and $187,385, 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: 24px; 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_zbyXS6rMRWy6" title="Option term::XDX::P10Y">Ten-year option to purchase <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--ChristopherConstableMember_zgMihHKKZ3ga" title="Option to purchase of common stock">3,120 shares of common stock at an exercise price of $<span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--ChristopherConstableMember_zBmnt4mUqusa" title="Exercise price">2,000.00, which vest <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--ChristopherConstableMember_zRTPeBAnhL3i" 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; width: 24px; text-align: justify">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_zeBFzpoKIRH1" title="Option term::XDX::P10Y">Ten-year options to purchase an aggregate of <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--LongTermEmployeesMember_zZUpqHzNd1m8" title="Option to purchase of common stock">351 shares of common stock at an exercise price of $<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--LongTermEmployeesMember_zBPxgeiQfPuc" title="Exercise price">2,000.00, which vest as to <span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_pid_dp_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--LongTermEmployeesMember_zKQcR3A6gWhk" 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_ziUVbtrBGCz6" title="Option term::XDX::P10Y">Ten-year option to purchase <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--EmployeeMember_zw1n67Yeb8ld" title="Option to purchase of common stock">250 shares of common stock at an exercise price of $<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20191231__us-gaap--PlanNameAxis__custom--TwoThousandEighteetPlanMember__srt--TitleOfIndividualAxis__custom--EmployeeMember_zfc5BNDxjw44" title="Exercise price">2,000.00, which vest as to 20% of the shares subject to the option each year from the date of grant, were issued to an officer of the Company 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_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dxL_c20190101__20191231__srt--TitleOfIndividualAxis__custom--ContractorsMember_zVE1k1dsaRNa" title="Option term::XDX::P10Y">Ten-year options to purchase an aggregate of <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20190101__20191231__srt--TitleOfIndividualAxis__custom--ContractorsMember_z0iJhMYogCul" title="Option to purchase of common stock">25 shares of common stock at an exercise price of $<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20191231__srt--TitleOfIndividualAxis__custom--ContractorsMember_z8sVRUhGYBkj" title="Exercise price">2,000.00, which vest as to <span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_pid_dp_c20190101__20191231__srt--TitleOfIndividualAxis__custom--ContractorsMember_zxSvHuxr6F7k" 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_zLs2nQSFksS1" title="Option term::XDX::P3Y">Three-year options to purchase an aggregate of <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20210101__20211231__srt--TitleOfIndividualAxis__srt--DirectorMember_zGuvl7OMBnma" title="Option to purchase of common stock">500 shares of common stock at an exercise price of $<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20211231__srt--TitleOfIndividualAxis__srt--DirectorMember_ziKQpffkUb4c" title="Exercise price">2,000.00, 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; text-align: justify">6.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dxL_c20210101__20211231__srt--TitleOfIndividualAxis__srt--OfficerMember_z0GOzvHnRu3" title="Option term::XDX::P5Y">Three-year option to purchase <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20210101__20211231__srt--TitleOfIndividualAxis__srt--OfficerMember_zQktAcPTrU4d" title="Option to purchase of common stock">7 shares of common stock at an exercise price of $<span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20211231__srt--TitleOfIndividualAxis__srt--OfficerMember_zCvpLrGi3Zli" title="Exercise price">6,000.00, 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.</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">7.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dxL_c20220101__20221231__srt--TitleOfIndividualAxis__srt--DirectorMember_z0OWII8M6zD4" 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_zingZ7eqGxDd" title="Option to purchase of common stock">175 shares of common stock at an exercise price of $<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20221231__srt--TitleOfIndividualAxis__srt--DirectorMember_zyjy6puv6iHf" title="Exercise price">2,000.00, 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.</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">8.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dxL_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeeOneMember_zUPPy3TisGad" title="Option term::XDX::P3Y">Three-year options to purchase <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeeOneMember_zk7wHXxaT4Ya" title="Option to purchase of common stock">26 shares of common stock at an exercise price of $<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20221231__srt--TitleOfIndividualAxis__custom--EmployeeOneMember_zhktYypuM6Z3" title="Exercise price">860.00, 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> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">9.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dxL_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeeTwoMember_zNmK2wVxpW22" title="Option term::XDX::P3Y">Three-year option to purchase <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeeTwoMember_z87jvaTIe5k1" title="Option to purchase of common stock">6 shares of common stock at an exercise price of $<span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20221231__srt--TitleOfIndividualAxis__custom--EmployeeTwoMember_zz2UIZ3xfFwj" title="Exercise price">790.00, 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> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">10.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dxL_c20230101__20231231__srt--TitleOfIndividualAxis__srt--OfficerMember_z7ddGM63grh7" title="Option term::XDX::P3Y">Three-year option to purchase <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20230101__20231231__srt--TitleOfIndividualAxis__srt--OfficerMember_zx6uzx8sweq8" title="Option to purchase of common stock">864 shares of common stock at an exercise price of $<span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased_iI_c20231231__srt--TitleOfIndividualAxis__srt--OfficerMember_z80NCsJmh625" title="Exercise price">40.00, 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, 2023.</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">11.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dxL_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeeMember_zXcDmiYORM3c" title="Option term::XDX::P3Y">Three-year option to purchase 1,030 shares of common stock at an exercise price of $17.50, which vest in equal monthly installments during the term of the option, were issued to an employee during the year ended December 31, 2023.</td></tr> </table> The following table summarizes the assumptions used to estimate the fair value of the stock options granted for the years ended December 31, 2023 and 2022: 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; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; 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">2023</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; 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">2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; 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: 16%; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_c20230101__20231231_zFWlYQQTdYjf" title="Expected Volatility, Minimum">35% – <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_c20230101__20231231_zvapAujShYFj" title="Expected volatility, maximum">45</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: 16%; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_c20220101__20221231_zM9PfXzNjMSb" title="Expected Volatility, Minimum">39% – <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_c20220101__20221231_z9HYR3sBEVM5" 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; background-color: White"> <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_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_c20230101__20231231_zM59PVUAclq4" title="Risk free interest rate, Minimum">2.87% – <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_c20230101__20231231_zoJEzat2iyC6" title="Risk free interest rate, Maximum">4.72</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_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_uPure_c20220101__20221231_zECzKzVlq3bj" title="Risk free interest rate, Minimum">2.87% – <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_uPure_c20220101__20221231_zSDekfjbI3Nl" title="Risk free interest rate, Maximum">4.27 </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_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230101__20231231__srt--RangeAxis__srt--MinimumMember_z0x58Kt3Okb1" title="Expected life of options">3.0 – <span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230101__20231231__srt--RangeAxis__srt--MaximumMember_zekmLBGEAX35" title="Expected life of options">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_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__srt--RangeAxis__srt--MinimumMember_zPztfOSYSsJb" title="Expected life of options">3.0 – <span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__srt--RangeAxis__srt--MaximumMember_zsnatHwjbBtl" title="Expected life of options">5.0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> </tr> </table> 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_90C_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensation_c20220419__20220420__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember__us-gaap--AwardDateAxis__custom--LastTradingDayofCalendarYearMember_zcGzMR0MZ2Eg" 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_90B_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensation_c20220419__20220420__srt--TitleOfIndividualAxis__custom--AuditCommitteeMember_zgQeXWiTpwf6" title="Compensation Arrangement with Individual, Compensation Expense">15,000, $<span id="xdx_90C_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensation_c20220419__20220420__srt--TitleOfIndividualAxis__custom--CompensationCommitteeMember_z5lEhsrN9Wu4" title="Compensation Arrangement with Individual, Compensation Expense">10,000 and $<span id="xdx_90B_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensation_c20220419__20220420__srt--TitleOfIndividualAxis__custom--NominatingAndGovernanceCommitteeMember_zdWjoiasyqig" 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_z4K0jjmgRo81" 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_zx8dj2QT1kH2" title="Option granted during period">25 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_z2vWZfJeqJTe" title="Option exercise price">2,000.00 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_zwLDHeSM57r5" title="Number of shares vested">1.25 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_zurMkm4BTyB9" title="Stock option purchase">28 shares of common stock at an exercise price of $<span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20220915__20220916__srt--TitleOfIndividualAxis__custom--EmployeeMember_zw0JxxRWAp47" title="Option exercise price">860.00 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_zy6Q45WVMBWg" title="Stock option purchase"> 6 shares of common stock at an exercise price of $<span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20221121__20221122__srt--TitleOfIndividualAxis__custom--EmployeeMember_zadTidhLiQic" title="Option exercise price">790.00 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_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_zsJzO5DVHEOi" title="Number of option, granted">175 options, <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_z8uVr4AXuDLl" title="Number of option, granted">28 options and <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionThreeMember_zDhyMC4nTa33" title="Number of option, granted">6 options granted during the year ended December 31, 2022 is estimated at $<span id="xdx_90B_ecustom--EstimatedFairValueOfOptionGrantedDuringPeriod_pp0p0_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_z4lHbeWqMEue" title="Estimated fair value of option granted during period">84,334, $<span id="xdx_904_ecustom--EstimatedFairValueOfOptionGrantedDuringPeriod_pp0p0_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_zUyf8R0Cjibi" title="Estimated fair value of option granted during period">8,409, and $<span id="xdx_903_ecustom--EstimatedFairValueOfOptionGrantedDuringPeriod_pp0p0_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionThreeMember_zr7EkTEP1tRj" 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_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_zr9VzSB4Gxba" title="Stock price">31.40, $<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_zPxLjaKytgR8" title="Stock price">17.20 and $<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionThreeMember_zefoPDZ6Kpij" title="Stock price">15.80 at the grant date, exercise price of the option, option term, volatility rate of <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_zzZGZhUOKqka" title="Volatility rate">39.23%, <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_z9UhxZt26Tg7" title="Volatility rate">46.72% and <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionThreeMember_zXsWDVVzBuni" title="Volatility rate">46.72% and risk-free interest rate of <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_zqWPsyxSzkW8" title="Share based compensation, risk free interest rate">2.87%, <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_zDYgPhYTndnd" title="Share based compensation, risk free interest rate">3.81% and <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220101__20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionThreeMember_zv2KgxEWGBjk" title="Share based compensation, risk free interest rate">4.27%, respectively. The unrecognized portion of the expense remaining at December 31, 2022 is $<span id="xdx_901_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_zCP3iBpqbC23" title="Cost not yet recognized, amount">72,620, $<span id="xdx_903_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_zchkJq0Ou485" title="Cost not yet recognized, amount">7,600, and $<span id="xdx_909_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20221231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionThreeMember_zzsV9Scfrz7l" title="Cost not yet recognized, amount">1,558, respectively, which is expected to be recognized to expense over a period of three years. For the year ended December 31, 2022, the Company determined that the five-year option to purchase <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeeMember_zTJogx5dBxU1" title="Share based compensation, award">176 shares of common stock at an exercise price of $<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeeMember_zx68HzjtkdT6" title="Share based compensation, granted">2,300 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 $76,400 and $79,023 for the years ended December 31, 2022 and 2021, respectively. On August 3, 2023, the Company granted an officer a three-year option to purchase <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20230803__20230803__srt--TitleOfIndividualAxis__custom--EmployeeMember_zQvix4uSDy4f" title="Stock option purchase">864 shares of common stock at an exercise price of $<span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20230803__20230803__srt--TitleOfIndividualAxis__custom--EmployeeMember_zIImifebLXlk" title="Option exercise price">40.00, which vest in equal monthly installments during the term of the option. On October 1, 2023, the Company granted an employee a three-year option to purchase <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20231001__20231001__srt--TitleOfIndividualAxis__custom--EmployeeMember_zJMJOW0fLio7" title="Stock option purchase">1,030 shares of common stock at an exercise price of $<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20231001__20231001__srt--TitleOfIndividualAxis__custom--EmployeeMember_zgb1m4hyiT2" title="Option exercise price">18.00, which vest 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_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230101__20231231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_zRl2WphcnFx5" title="Number of option, granted">864 options and <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230101__20231231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_zbBAseoRpa78" title="Number of option, granted">1,030 options granted during the year ended December 31, 2023 is estimated at $<span id="xdx_906_ecustom--EstimatedFairValueOfOptionGrantedDuringPeriod_pp0p0_c20230101__20231231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_zkFokFN447u" title="Estimated fair value of option granted during period">12,261 and $<span id="xdx_900_ecustom--EstimatedFairValueOfOptionGrantedDuringPeriod_pp0p0_c20230101__20231231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_zzcq4Cb3MPTh" title="Estimated fair value of option granted during period">5,489, respectively, on the date of grant using the following assumptions: stock price of $<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20231231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_zSTOTq9XQQ1e" title="Stock price">40.00 and $<span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20231231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_z0aShKTp4fH" title="Stock price">18.00 at the grant date, exercise price of the option, option term, volatility rate of <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230101__20231231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_zApJ1K8C1LTb" title="Volatility rate">45.44% and <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230101__20231231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_zFuXGpKgiQ63" title="Volatility rate">35.97% and risk-free interest rate of <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230101__20231231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_zLpkPyS7LSFa" title="Risk-free interest rate">4.58% and <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230101__20231231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_zgk2RsHvs6Nj" title="Risk-free interest rate">4.72%, respectively. The unrecognized portion of the expense remaining at December 31, 2023 is $<span id="xdx_90E_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20231231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionOneMember_zxm20pKMiME9" title="Cost not yet recognized, amount">10,592 and $<span id="xdx_90F_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20231231__us-gaap--ValuationTechniqueAxis__us-gaap--ValuationTechniqueOptionPricingModelMember__us-gaap--DerivativeInstrumentRiskAxis__custom--StockOptionTwoMember_zy0utMYY5mm4" title="Cost not yet recognized, amount">4,961, respectively, which is expected to be recognized to expense over a period of three years. The following table represents option activity for the years ended December 31, 2023 and 2022: 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; 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">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; background-color: rgb(204,238,255)"> <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_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20220101__20221231_zCn21IkFUgid" 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">4,430</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_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20220101__20221231_zyaNTgeR25Pf" 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">2,000.00</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_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231_zw4daUG0rda3" title="Weighted average remaining contractual life in years, outstanding beginning">6.23</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: White"> <td style="font: 10pt Times New Roman, Times, Serif">Exercisable - December 31, 2021</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_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iS_c20220101__20221231_zvec5cTim0aa" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, exercisable beginning">3,807</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">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iS_c20220101__20221231_zZkmkIhWy5lg" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercisable beginning">2,000.00</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20210101__20211231_zHbQCUZtY143" title="Weighted average remaining contractual life in years, exercisable beginning">6.83</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iS_pp0p0_c20220101__20221231_zUyCBQQafGAe" style="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; 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_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20221231_zGZsIzVI7tpg" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Option, Granted">208</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_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220101__20221231_z5y4bHsBaxdk" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, granted">1,820.00</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; background-color: White"> <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_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20220101__20221231_zMGVgAdG4WEb" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, forfeited">(176</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_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20220101__20221231_zf1ih8W58R66" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, forfeited">2,300.00</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; 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_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20220101__20221231_ztkEIILQ4Dk8" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, vested">4,122</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_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20220101__20221231_zChkjciIkEGb" 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: White"> <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_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20230101__20231231_zuQJ5TVV0cMb" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, outstanding begining">4,462</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_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20230101__20231231_zly9E0cXqUwk" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, outstanding beginning">2,000.00</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_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231_zDHJcxTJeJ12" title="Weighted average remaining contractual life in years, outstanding beginning">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_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iS_c20230101__20231231_zuBw4DY0HwT1" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, exercisable beginning">4,122</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_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iS_c20230101__20231231_zM2sapR47B79" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price exercisable beginning">2,000.00</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_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20221231_zPtomc91Ktr3" title="Weighted average remaining contractual life in years, exercisable beginning">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">$</td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iS_c20230101__20231231_zoPK2hrtPH3" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate Intrinsic Value Exercisable, Beginning">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Granted</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230101__20231231_zHxH03jgi413" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Option, Granted">1,894</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230101__20231231_zkX1ohLwl996" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price granted">28.88</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_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20230101__20231231_zD0VSF7CANih" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, forfeited">(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="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20230101__20231231_zY4XumuCCPUb" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, forfeited">2,000.00</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; background-color: White"> <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_986_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20230101__20231231_zoacWqt7lMKj" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, vested">4,398</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_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20230101__20231231_zS6cp5DjQxu6" 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, 2023</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20230101__20231231_zJpcgcDqF2r7" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, outstanding ending">6,331</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_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20230101__20231231_zoKSUf1sfMGk" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, outstanding ending">1,555.52</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_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231_zeBdmre2am27" title="Weighted average remaining contractual life in years, outstanding ending">3.80</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: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Exercisable - December 31, 2023</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_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20230101__20231231_zruT3l9mmpE" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, exercisable ending">4,398</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">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230101__20231231_zK0KvjOyBDW2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercisable ending">1,555.52</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20231231_zV0RKCDOlyIg" title="Weighted average remaining contractual life in years, exercisable ending">4.27</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pp0p0_c20230101__20231231_zEOiV1riWtv8" 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, 2023, the Company determined that the five-year option to purchase <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--TasteofBCMember_zDNzSwB7lPm" title="Stock option purchase">25 shares of common stock at an exercise price of $<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--TasteofBCMember_zFY23d8NTXl3" title="Option exercise price">2,000.00 granted to a director in 2022 was forfeited as the director resigned in 2023. The non-vested options outstanding are 1,933 and 340 for the years ended December 31, 2023 and 2022, respectively.

69125

187385

3120

2000.00

P1Y

351

2000.00

0.25

250

2000.00

0.20

2000.00

0.25

500

2000.00

6000.00

175

2000.00

860.00

790.00

864

40.00

1030

17.50

The following table summarizes the assumptions used to estimate the fair value of the stock options granted for the years ended December 31, 2023 and 2022: 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; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; 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">2023</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; 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">2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; 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: 16%; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_c20230101__20231231_zFWlYQQTdYjf" title="Expected Volatility, Minimum">35% – <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_c20230101__20231231_zvapAujShYFj" title="Expected volatility, maximum">45</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: 16%; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_c20220101__20221231_zM9PfXzNjMSb" title="Expected Volatility, Minimum">39% – <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_c20220101__20221231_z9HYR3sBEVM5" 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; background-color: White"> <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_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_c20230101__20231231_zM59PVUAclq4" title="Risk free interest rate, Minimum">2.87% – <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_c20230101__20231231_zoJEzat2iyC6" title="Risk free interest rate, Maximum">4.72</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_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_uPure_c20220101__20221231_zECzKzVlq3bj" title="Risk free interest rate, Minimum">2.87% – <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_uPure_c20220101__20221231_zSDekfjbI3Nl" title="Risk free interest rate, Maximum">4.27 </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_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230101__20231231__srt--RangeAxis__srt--MinimumMember_z0x58Kt3Okb1" title="Expected life of options">3.0 – <span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230101__20231231__srt--RangeAxis__srt--MaximumMember_zekmLBGEAX35" title="Expected life of options">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_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__srt--RangeAxis__srt--MinimumMember_zPztfOSYSsJb" title="Expected life of options">3.0 – <span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__srt--RangeAxis__srt--MaximumMember_zsnatHwjbBtl" title="Expected life of options">5.0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> </tr> </table>

0.35

0.45

0.39

0.48

0.0287

0.0472

0.0287

0.0427

P3Y

P5Y

P3Y

P5Y

25000

5000

15000

10000

7500

each director was granted a five-year option to purchase

2000.00

1.25

860.00

790.00

175

84334 8409 1615

31.40

17.20

15.80

0.3923

0.4672

0.0287

0.0381

0.0427

72620

7600

1558

176

2300

76400 79023

864

40.00

1030

18.00

864

1030

12261 5489

40.00

18.00

0.4544

0.3597

0.0458

0.0472

10592

4961

The following table represents option activity for the years ended December 31, 2023 and 2022: 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; 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">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; background-color: rgb(204,238,255)"> <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_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20220101__20221231_zCn21IkFUgid" 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">4,430</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_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20220101__20221231_zyaNTgeR25Pf" 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">2,000.00</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_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231_zw4daUG0rda3" title="Weighted average remaining contractual life in years, outstanding beginning">6.23</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: White"> <td style="font: 10pt Times New Roman, Times, Serif">Exercisable - December 31, 2021</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_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iS_c20220101__20221231_zvec5cTim0aa" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, exercisable beginning">3,807</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iS_c20220101__20221231_zZkmkIhWy5lg" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercisable beginning">2,000.00</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_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20210101__20211231_zHbQCUZtY143" title="Weighted average remaining contractual life in years, exercisable beginning">6.83</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">$</td><td id="xdx_98D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iS_pp0p0_c20220101__20221231_zUyCBQQafGAe" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate intrinsic value, exercisable beginning">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Granted</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20221231_zGZsIzVI7tpg" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Option, Granted">208</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220101__20221231_z5y4bHsBaxdk" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, granted">1,820.00</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; background-color: White"> <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_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20220101__20221231_zMGVgAdG4WEb" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, forfeited">(176</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_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20220101__20221231_zf1ih8W58R66" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, forfeited">2,300.00</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; 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_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20220101__20221231_ztkEIILQ4Dk8" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, vested">4,122</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_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20220101__20221231_zChkjciIkEGb" 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: White"> <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_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20230101__20231231_zuQJ5TVV0cMb" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, outstanding begining">4,462</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_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20230101__20231231_zly9E0cXqUwk" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, outstanding beginning">2,000.00</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_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231_zDHJcxTJeJ12" title="Weighted average remaining contractual life in years, outstanding beginning">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_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iS_c20230101__20231231_zuBw4DY0HwT1" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, exercisable beginning">4,122</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">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iS_c20230101__20231231_zM2sapR47B79" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price exercisable beginning">2,000.00</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20221231_zPtomc91Ktr3" title="Weighted average remaining contractual life in years, exercisable beginning">5.28</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iS_c20230101__20231231_zoPK2hrtPH3" 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: White"> <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_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230101__20231231_zHxH03jgi413" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Option, Granted">1,894</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--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230101__20231231_zkX1ohLwl996" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price granted">28.88</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_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20230101__20231231_zD0VSF7CANih" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, forfeited">(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="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20230101__20231231_zY4XumuCCPUb" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, forfeited">2,000.00</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; background-color: White"> <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_986_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20230101__20231231_zoacWqt7lMKj" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, vested">4,398</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_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20230101__20231231_zS6cp5DjQxu6" 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, 2023</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20230101__20231231_zJpcgcDqF2r7" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, outstanding ending">6,331</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_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20230101__20231231_zoKSUf1sfMGk" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, outstanding ending">1,555.52</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_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231_zeBdmre2am27" title="Weighted average remaining contractual life in years, outstanding ending">3.80</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: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Exercisable - December 31, 2023</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_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20230101__20231231_zruT3l9mmpE" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of option, exercisable ending">4,398</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_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230101__20231231_zK0KvjOyBDW2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercisable ending">1,555.52</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_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20231231_zV0RKCDOlyIg" title="Weighted average remaining contractual life in years, exercisable ending">4.27</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_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pp0p0_c20230101__20231231_zEOiV1riWtv8" 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>

4430

2000.00

P6Y2M23D

3807

2000.00

P6Y9M29D

208

1820.00

176

2300.00

4122

4462

2000.00

P5Y3M

4122

2000.00

P5Y3M10D

1894

28.88

2000.00

4398

6331

1555.52

P3Y9M18D

4398

1555.52

P4Y3M7D

2000.00

1933

340

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; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; padding-bottom: 2.5pt">Outstanding – December 31, 2022</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z6GPuh3xBgs7" 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">2,414</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_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zDLI9Br1gAUk" 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">3,110</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_907_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTermBeginning_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zBzs2DZIDhW9" title="Weighted Average Remaining Contractual Life Warrants Outstanding, Beginning">1.32</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: White"> <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_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z4imE2BOsbD3" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Exercisable Beginning">2,414</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_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z0q1sUfm1eNl" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Exercisable Beginning">3.110</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingExercisableWeightedAverageRemainingContractualTerm_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zz5diwtSBu64" title="Weighted Average Remaining Contractual Life Warrants Exercisable, Beginning">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">$</td><td id="xdx_98E_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zhctNeglOaW3" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate Intrinsic Value Exercisable, Beginning">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Granted</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z3awJUoU9f85" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Granted">214,028</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zI86R6Kz3d1b" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Granted">7.50</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="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: White"> <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_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zFaDjBfkFlfb" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Exercised">(201,823</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentExercisedInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zRN0x42hOr8d" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Exercised">1.50</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="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; 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_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zYo5cD8UeNW8" 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_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitedExpiredInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z0UVhDo0fCak" 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: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Outstanding – December 31, 2023</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zia8VtJqCnqe" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Outstanding Ending">14,619</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_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zL1Kg87m40ej" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Outstanding Ending">601.78</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_904_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTermEnding_dtY_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zSFAujvUZSI" title="Weighted Average Remaining Contractual Life Warrants Outstanding, Ending">4.20</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, 2023</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_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zRfJ1rZptsr" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Exercisable Ending">11,114</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_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zKZyvWPEsux5" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Exercisable Ending">770.50</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 style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20231231_zXOaErpfUAKj" title="Weighted Average Remaining Contractual Life Warrants Exercisable, Ending">5.52</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_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iE_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zuE0GXdC6OSj" 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> On January 24, 2022, in connection with the issuance of the $5,750,000 promissory note to Lind pursuant to a securities purchase agreement, the Company issued Lind a five-year warrant to purchase <span id="xdx_903_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20220124__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zCrrYHR6XbC5" title="Warrant to purchase shares">1,000 shares of common stock at an exercise price of $4,500.00 per share. The warrant provides for cashless exercise and full ratchet anti-dilution if the Company issues securities at less than $<span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220124__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__srt--RangeAxis__srt--MaximumMember_zlsiJfC7OfM6" title="Exercise price">4,500.00 per share. Under the Black-Scholes pricing model, the fair value of the warrant issued to purchase <span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20220124__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zN9XkohLl5Ic" title="Warrant to purchase shares">1,000 shares of common stock was estimated at $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_zU3FYZcztQuj" title="Stock price">3,970.00 at the date of the agreement, exercise price of the warrant, warrant term, volatility rate of <span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20220124__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zMn6ncSSSikk" title="Warrant measurement input">43.21% and risk-free interest rate of <span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20220124__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zOrMKNxdm1pg" 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_zwkqSUCQcUPk" 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 <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zAspY90w34O9" title="Stock issued during period shares issued for services">125 shares of common stock at an exercise price of $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20221231__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsConsultingAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zRRH0x0Tdlzb" title="Exercise price per share">2,000.00 to an investor upon exercise of a warrant. 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_zczRlmQNVoQ1">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_zpGUcdUrwEHa" 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_zUgZmH36pw1d">8,701 shares of common stock at an exercise price of $<span id="xdx_905_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zmC1XJOFQ6Yk">122.50 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_zE9QHlnnhLp3" title="Warrant to purchase shares">8,701 shares of common stock was estimated at $<span id="xdx_909_ecustom--FairValueOfWarrantIssued_iI_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z6J2bBHDZkqc">381,538 on the date of issuance of the warrant and $<span id="xdx_90B_ecustom--FairValueOfWarrantIssued_iI_c20231231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z2q8mHxAqVc8">664 as of December 31, 2023 using the following assumptions: stock price of $<span id="xdx_900_eus-gaap--SharePrice_iI_c20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zYMxjnm4kXJ4" title="Stock price">107.00 and $<span id="xdx_90E_eus-gaap--SharePrice_iI_c20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__srt--RangeAxis__srt--MaximumMember_zcBwLRoXHuzi" title="Stock price">7.00; exercise price of $<span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_c20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zFrK0HC4Oj71">123.00, risk free rate of <span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zoKoPG3w5XG9" title="Warrant measurement input">3.81% and <span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_z0iI1tGZmZWk" title="Warrant measurement input">3.84%, volatility of <span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zgirdxXpPnbg" title="Warrant measurement input">46.01% and <span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zDCZAbmr2yi" title="Warrant measurement input">50.12%; and expected term of <span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_ztg4zpoY3aoe" title="Expected term">five years. The fair value of the warrants of $<span id="xdx_90D_ecustom--FairValueOfWarrantIssued_iI_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z57wnoMaMMl8" title="Fair value of warrant">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 $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zaUfSSZBh3Jl">300,000 promissory note to Lind pursuant to the Purchase Agreement Amendment, the Company issued Lind a <span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dxL_c20230527__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zrH8nWuQ82Ei" title="::XDX::P5Y">five-year warrant exercisable six months from the date of issuance to purchase <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zNHLLbvIM5Td">3,505 shares of common stock at an exercise price of $<span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zZg8T0mcUGqj">67.00 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 $910 as of December 31, 2023 using the following assumptions: stock price of $<span id="xdx_90B_eus-gaap--SharePrice_iI_c20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zKbPh7aofvH3" title="Stock price">53.50 and $<span id="xdx_902_eus-gaap--SharePrice_iI_c20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__srt--RangeAxis__srt--MaximumMember_z8FmicTgAArd" title="Stock price">7.00; exercise price of $<span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zVYvnDSCdUNj">67.00; risk free rate of <span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zyaNjVDwqrm7" title="Warrant measurement input">4.24% and <span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zzCZszkARKF9" title="Warrant measurement input">3.84%; volatility of <span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zXrqq60WquC4" title="Warrant measurement input">45.51% and <span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zlre91AwmcUk" title="Warrant measurement input">49.76%; and expected term of <span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20231231__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_z0jJLSB1UmAg" title="Expected term">five years. The fair value of the warrants of $<span id="xdx_909_ecustom--FairValueOfWarrantIssued_iI_c20230530__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zBpz7a6eCyXa" title="Fair value of warrant">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_907_eus-gaap--SharesIssuedPricePerShare_iI_c20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_zsY3j8x13A5k" title="Public offering price">22.775 immediately exercisable to purchase up to <span id="xdx_90B_ecustom--ClassOfWarrantOrRightNumberOfSecuritiesExercisableCalledByWarrantsOrRights_iI_c20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_zNNcHICbgJk6" title="Class of warrant, exercisable">201,023 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_zYy0lxH7q9i5" title="Class of warrant, exercise price">0.50 per share for gross proceeds of $<span id="xdx_908_eus-gaap--ProceedsFromWarrantExercises_c20230911__20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_z7O94YPgWMhd" title="Proceeds from warrant exercises">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_zP1JFHvVZie8">201,023 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_zu6ySX3nOpvl" title="Fair value of warrant issued">4,619,851 on the date of issuance of the warrant using the following assumptions: stock price of $<span id="xdx_905_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_zr2RrhSMW8uf" title="Stock price">23.45; exercise price of $<span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zul4P2YSELvl" title="Exercise price">0.50; warrant term; volatility rate of <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zyuQROtjdPf1" title="Volatility rate">149.06%; and risk-free interest rate of <span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20230911__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_z4wOmimga7Ga" title="Risk-free interest rate">5.40% from the US Department of Treasury. 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_zPtaYV0sOaCc" title="Warrant to purchase shares">214,823 shares of common stock which warrants are exercisable upon stockholder approval at an exercise price of $23.275 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 December 31, 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 <span id="xdx_901_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230911__us-gaap--ClassOfWarrantOrRightAxis__custom--SeriesA2WarrantsMember_zu5yzvQMBzbk" title="Warrant to purchase shares">214,823 shares of common stock which warrants are exercisable upon stockholder approval at an exercise price of $23.28 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 December 31, 2023. During the year ended December 31, 2023, the Company issued <span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20231231__dei--LegalEntityAxis__custom--AegisCapitalCorpMember_zjUTzv8UrRJ3" title="Class of warrant, outstanding">800 shares of common stock at an exercise price of $199.00 per share pursuant to pre-funded warrants issued to Aegis in connection with an underwritten offering. For the year ended December 31, 2023, between October 2023 and November 2023, the Company issued an aggregate of <span id="xdx_906_ecustom--ClassOfWarrantOrRightNumberOfSecuritiesExercisableCalledByWarrantsOrRights_iI_c20231231__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_z5pLeTiOlTi8" title="Class of warrant, outstanding">201,023 shares of common stock at an exercise price of $0.50 to two investors upon exercise of Pre-Funded 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; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; padding-bottom: 2.5pt">Outstanding – December 31, 2022</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z6GPuh3xBgs7" 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">2,414</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_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zDLI9Br1gAUk" 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">3,110</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_907_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTermBeginning_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zBzs2DZIDhW9" title="Weighted Average Remaining Contractual Life Warrants Outstanding, Beginning">1.32</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: White"> <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_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z4imE2BOsbD3" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Exercisable Beginning">2,414</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_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z0q1sUfm1eNl" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Exercisable Beginning">3.110</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingExercisableWeightedAverageRemainingContractualTerm_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zz5diwtSBu64" title="Weighted Average Remaining Contractual Life Warrants Exercisable, Beginning">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">$</td><td id="xdx_98E_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zhctNeglOaW3" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Aggregate Intrinsic Value Exercisable, Beginning">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Granted</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z3awJUoU9f85" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Granted">214,028</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zI86R6Kz3d1b" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Granted">7.50</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="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: White"> <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_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zFaDjBfkFlfb" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Exercised">(201,823</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentExercisedInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zRN0x42hOr8d" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Exercised">1.50</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="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; 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_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zYo5cD8UeNW8" 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_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitedExpiredInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z0UVhDo0fCak" 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: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Outstanding – December 31, 2023</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zia8VtJqCnqe" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Outstanding Ending">14,619</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_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zL1Kg87m40ej" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Outstanding Ending">601.78</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_904_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTermEnding_dtY_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zSFAujvUZSI" title="Weighted Average Remaining Contractual Life Warrants Outstanding, Ending">4.20</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, 2023</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_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zRfJ1rZptsr" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of Shares, Warrants Exercisable Ending">11,114</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_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zKZyvWPEsux5" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price Exercisable Ending">770.50</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 style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20231231_zXOaErpfUAKj" title="Weighted Average Remaining Contractual Life Warrants Exercisable, Ending">5.52</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_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iE_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zuE0GXdC6OSj" 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>

2414

3110 P1Y3M25D 2414 3.110 P1Y3M25D

214028

7.50

201823

1.50

14619

601.78 P4Y2M12D 11114 770.50 P5Y6M7D

5750000

1000

4500.00

1000

1412213

3970.00

43.21

1.53

1035253

125

2000.00

1200000

8701

122.50

8701

381538 664

107.00

7.00

123.00

3.81

3.84

46.01

50.12

P5Y

381538

300000

3505

67.00

72208 910

53.50

7.00

67.00

4.24

3.84

45.51

49.76

P5Y

72208

22.775

201023

0.50

4578294

201023

4619851

23.45

0.50

149.06

5.40

214823

23.275

214823

23.28

800

199.00

201023

0.50

Note 12. Income taxes Federal income tax expense differs from the statutory federal rates of 21% for the years ended December 31, 2023 and December 31, 2022 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: 85%"> <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" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2023</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_491_20230101__20231231_zOPcRntTHrZh" 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" 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_49F_20220101__20221231_z9YMCRweB3Y" 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_405_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_dp_maDTAGzBUA_zyqFkOdBMHE8" 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: 38%; 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">$</td><td id="xdx_98F_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20230101__20231231_zJr2kPKRQZjj" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Provision/(Benefit) at Statutory Rate">851,925</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">21.00</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20220101__20221231_zI4VowYP3F34" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Provision/(Benefit) at Statutory Rate">(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 style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">21.00</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: left">%</td></tr> <tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_dp_maDTAGzBUA_z3olBhHvzBs2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <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 id="xdx_987_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20230101__20231231_z9U8w5tj4Aq" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="State Tax Provision/(Benefit) net of federal benefit">(206,832</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">5.10</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_981_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20220101__20221231_zkh7BZISQl3" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="State Tax Provision/(Benefit) net of federal benefit">(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 style="font: 10pt Times New Roman, Times, Serif; text-align: right">2.35</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_dp_maDTAGzBUA_zkuKLiUbJ4b5" 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 id="xdx_986_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20230101__20231231_zJPr81A1lXXk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Permanent Book/Tax Differences">(237,419</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">5.85</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 id="xdx_982_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20220101__20221231_zuxBr2oev0xd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Permanent Book/Tax Differences">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 style="font: 10pt Times New Roman, Times, Serif; text-align: right">(0.048</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)%</td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_dp_maDTAGzBUA_zmkjVsV5UMD6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <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 id="xdx_983_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20230101__20231231_zkklpJF8lgfe" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in valuation allowance">74,848</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">(1.85</td><td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; 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--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20220101__20221231_zDUUQC25kIV" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in valuation allowance">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 style="font: 10pt Times New Roman, Times, Serif; text-align: right">(20.85</td><td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left">)%</td></tr> <tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_dp_maDTAGzBUA_zmiDP32SFpkb" 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 id="xdx_988_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20230101__20231231_zsL5bWFrKa1d" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other">1,221,327</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">(30.11</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--IncomeTaxReconciliationOtherAdjustments_c20220101__20221231_zfcF76cg9lMd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other">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 style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2.42</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)%</td></tr> <tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iTP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_dp_mtDTAGzBUA_zCt0kK7HPus7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; 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 id="xdx_988_eus-gaap--IncomeTaxExpenseBenefit_c20230101__20231231_zF1d0pOP0ukd" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Income Tax Provision/(Benefit)">-</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">-</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_98F_eus-gaap--IncomeTaxExpenseBenefit_c20220101__20221231_z3OH79RyytC2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Income Tax Provision/(Benefit)">-</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">-</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, 2023 and 2022, 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_496_20231231_zUqKLVMvrpvd" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2023</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_492_20221231_zklgEvYAIKmg" 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></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_404_ecustom--DeferredTaxAssetsBusinessInterestLimitation_iI_pp0p0_maDTAGzBUH_zrr446XMZF9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left; padding-left: 10pt">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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">627,930</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxAssetsAllowanceForBadDebt_iI_pp0p0_maDTAGzBUH_zgoGHFybbJ8i" 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; padding-left: 10pt">Allowance for bad debt</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">5,797</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_40D_ecustom--DeferredTaxAssetsFixedAssets_iI_pp0p0_maDTAGzBUH_zm32WIKgIdp6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">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">136,208</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">140,494</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_zj6MN0om1ER8" 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; padding-left: 10pt">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">-</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">1,017,629</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_zJcyNPXGDiP5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">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">3,626,165</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">2,089,409</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--NoncapitalLosses_iI_pp0p0_maDTAGzBUH_zDcHKgMvlB6h" 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; padding-left: 10pt">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">511,340</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">365,053</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseOther_iI_pp0p0_maDTAGzBUH_zWShDS73V3H6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; padding-left: 10pt">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">83,687</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">46,385</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DeferredTaxAssetsLiabilitiesGross_iTI_pp0p0_maDTALNzTrr_mtDTAGzBUH_zBCbTSWyIVG7" 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; padding-bottom: 1.5pt; padding-left: 10pt">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">4,363,197</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">4,286,900</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTALNzTrr_zd7SerywOGx6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">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">(4,363,197</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">(4,286,900</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_zXcIsHLpkLe5" 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; 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 2019 remain open to examination by the federal and state taxing jurisdictions to which the Company is subject. As of December 31, 2023, the Company has cumulative net federal and state operating losses of $14,896,960 and $11,456,916, 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, 2023. As of December 31, 2023, and 2022, 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, 2023, and 2022.

Federal income tax expense differs from the statutory federal rates of 21% for the years ended December 31, 2023 and December 31, 2022 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: 85%"> <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" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2023</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_491_20230101__20231231_zOPcRntTHrZh" 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" 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_49F_20220101__20221231_z9YMCRweB3Y" 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_405_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_dp_maDTAGzBUA_zyqFkOdBMHE8" 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: 38%; 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">$</td><td id="xdx_98F_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20230101__20231231_zJr2kPKRQZjj" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Provision/(Benefit) at Statutory Rate">851,925</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">21.00</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20220101__20221231_zI4VowYP3F34" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Provision/(Benefit) at Statutory Rate">(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 style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">21.00</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: left">%</td></tr> <tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_dp_maDTAGzBUA_z3olBhHvzBs2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <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 id="xdx_987_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20230101__20231231_z9U8w5tj4Aq" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="State Tax Provision/(Benefit) net of federal benefit">(206,832</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">5.10</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_981_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20220101__20221231_zkh7BZISQl3" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="State Tax Provision/(Benefit) net of federal benefit">(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 style="font: 10pt Times New Roman, Times, Serif; text-align: right">2.35</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_dp_maDTAGzBUA_zkuKLiUbJ4b5" 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 id="xdx_986_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20230101__20231231_zJPr81A1lXXk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Permanent Book/Tax Differences">(237,419</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">5.85</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 id="xdx_982_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20220101__20221231_zuxBr2oev0xd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Permanent Book/Tax Differences">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 style="font: 10pt Times New Roman, Times, Serif; text-align: right">(0.048</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)%</td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_dp_maDTAGzBUA_zmkjVsV5UMD6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <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 id="xdx_983_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20230101__20231231_zkklpJF8lgfe" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in valuation allowance">74,848</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">(1.85</td><td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; 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--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20220101__20221231_zDUUQC25kIV" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in valuation allowance">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 style="font: 10pt Times New Roman, Times, Serif; text-align: right">(20.85</td><td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left">)%</td></tr> <tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_dp_maDTAGzBUA_zmiDP32SFpkb" 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 id="xdx_988_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20230101__20231231_zsL5bWFrKa1d" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other">1,221,327</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">(30.11</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--IncomeTaxReconciliationOtherAdjustments_c20220101__20221231_zfcF76cg9lMd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other">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 style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2.42</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)%</td></tr> <tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iTP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_dp_mtDTAGzBUA_zCt0kK7HPus7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; 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 id="xdx_988_eus-gaap--IncomeTaxExpenseBenefit_c20230101__20231231_zF1d0pOP0ukd" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Income Tax Provision/(Benefit)">-</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">-</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_98F_eus-gaap--IncomeTaxExpenseBenefit_c20220101__20221231_z3OH79RyytC2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Income Tax Provision/(Benefit)">-</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">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

851925

0.2100

-2770944

0.2100

-206832

0.0510

-309886

0.0235

-237419

0.0585

10621

-0.00048

74848

-0.0185

2751592

-0.2085

1221327

-0.3011

318617

-0.0242

The components of the net deferred tax asset at December 31, 2023 and 2022, 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_496_20231231_zUqKLVMvrpvd" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2023</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_492_20221231_zklgEvYAIKmg" 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></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_404_ecustom--DeferredTaxAssetsBusinessInterestLimitation_iI_pp0p0_maDTAGzBUH_zrr446XMZF9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left; padding-left: 10pt">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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">627,930</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxAssetsAllowanceForBadDebt_iI_pp0p0_maDTAGzBUH_zgoGHFybbJ8i" 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; padding-left: 10pt">Allowance for bad debt</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">5,797</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_40D_ecustom--DeferredTaxAssetsFixedAssets_iI_pp0p0_maDTAGzBUH_zm32WIKgIdp6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">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">136,208</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">140,494</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_zj6MN0om1ER8" 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; padding-left: 10pt">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">-</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">1,017,629</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_zJcyNPXGDiP5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">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">3,626,165</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">2,089,409</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--NoncapitalLosses_iI_pp0p0_maDTAGzBUH_zDcHKgMvlB6h" 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; padding-left: 10pt">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">511,340</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">365,053</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseOther_iI_pp0p0_maDTAGzBUH_zWShDS73V3H6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; padding-left: 10pt">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">83,687</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">46,385</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DeferredTaxAssetsLiabilitiesGross_iTI_pp0p0_maDTALNzTrr_mtDTAGzBUH_zBCbTSWyIVG7" 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; padding-bottom: 1.5pt; padding-left: 10pt">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">4,363,197</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">4,286,900</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTALNzTrr_zd7SerywOGx6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">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">(4,363,197</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">(4,286,900</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_zXcIsHLpkLe5" 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; 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 5797 136208 140494

1017629

3626165

2089409

511340 365053

83687

46385

4363197 4286900

4363197

4286900

14896960

11456916

Note 13. 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 year ended December 31, 2023, the Company has paid $69,900 on this lease. Coastal Pride leased an aggregate of <span id="xdx_909_eus-gaap--AreaOfLand_iI_uSqft_c20241130__dei--LegalEntityAxis__custom--CoastalPrideSeafoodLLCMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zEHPFWfqq3H2" title="Area of land held.">1,600 square feet of office space in Beaufort, South Carolina under two leases for $<span id="xdx_907_eus-gaap--OperatingLeasePayments_c20231001__20231001__dei--LegalEntityAxis__custom--CoastalPrideSeafoodLLCMember__us-gaap--LeaseContractualTermAxis__custom--LeaseOneMember_z9Kr0cmex1Wg" title="Operating lease, payments">1,255 and $<span id="xdx_901_eus-gaap--OperatingLeasePayments_c20231001__20231001__dei--LegalEntityAxis__custom--CoastalPrideSeafoodLLCMember__us-gaap--LeaseContractualTermAxis__custom--LeaseTwoMember_zqwVbNops0Tj" title="Operating lease, payments">750 per month. On October 1, 2023, both leases were terminated and Coastal Pride entered into a new one-year office lease for<span id="xdx_900_eus-gaap--AreaOfLand_iI_uSqft_c20231231__dei--LegalEntityAxis__custom--CoastalPrideSeafoodLLCMember__us-gaap--LeaseContractualTermAxis__custom--NewOneYearOfficeLeaseMember_zUL7yTkskAYi" title="Area of land held."> 1,100 square feet for $<span id="xdx_908_eus-gaap--OperatingLeasePayments_c20231001__20231001__dei--LegalEntityAxis__custom--CoastalPrideSeafoodLLCMember__us-gaap--LeaseContractualTermAxis__custom--NewOneYearOfficeLeaseMember_zI9DeLd9Qe36" title="Operating lease, payments">1,000 per month. Coastal Pride also leased a 9,050 square foot facility for $1,000 per month from Gault for its soft-shell crab operations in Beaufort, South Carolina under a one-year lease that expired in February 2023. On February 3, 2023, the lease was renewed for $1,500 per month until February 2024. On February 3, 2024, the Coastal Pride entered into a verbal month-to-month lease agreement with Gault for $<span id="xdx_908_eus-gaap--OperatingLeasePayments_c20240201__20240203__dei--LegalEntityAxis__custom--GaultSeafoodLLCMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zXFbup12NyFb" title="Operating lease, payments">1,500 per month. The offices and facility of TOBC are located in Nanaimo, British Columbia, Canada and are on land which was leased to TOBC for approximately $2,500 per month plus taxes, from Steve and Janet Atkinson, the former TOBC owners. On April 1, 2022, TOBC entered into a new five-year lease with Steve and Janet Atkinson for CAD$<span id="xdx_905_eus-gaap--LeaseCost_uCAD_c20230101__20231231__dei--LegalEntityAxis__custom--TasteofBCAquafarmsIncMember__srt--TitleOfIndividualAxis__custom--SteveAndAtkinsonMember_zUcuNi9eFkEd" title="Amount of lease cost recognized by lessee for lease contract.">2,590 per month plus taxes, and an additional five-year lease with Kathryn Atkinson for CAD$<span id="xdx_90F_eus-gaap--LeaseCost_uCAD_c20230101__20231231__dei--LegalEntityAxis__custom--TasteofBCAquafarmsIncMember__srt--TitleOfIndividualAxis__custom--KathrynAtkinsonMember_zEowGFj8N5S1" title="Amount of lease cost recognized by lessee for lease contract.">2,370 per month plus. Both leases are renewable for two additional five-year terms. Rental and equipment lease expenses were approximately $166,000 and $168,000 for the years ended December 31, 2023 and 2022, 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.

23200

69900

1600

1255

750

1100

1000

9050

1000

1500

2500

2590

2370

166000

168000

70000

Note 14. Employee Benefit Plan The Company provides and sponsors a 401(k) plan for its employees. For the years ended December 31, 2023 and 2022, no contributions were made to the plan by the Company.

Note 15. Subsequent Events In order to refinance interest due on the June 14, 2023 note issued to Agile, on January 2, 2024, the Company, and Keeler & Co. entered into a subordinated business loan and security agreement with Agile and Agile Capital as collateral agent, which provides for a term loan to the Company in the amount of $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20240102__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--AgileLendingLLCAndAgileCapitalFundingLLCMember_zS5yLOLlpm2h" title="Principal amount">122,491 which principal and interest (of $<span id="xdx_906_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20240102__20240102__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--AgileLendingLLCAndAgileCapitalFundingLLCMember_zwNQ1rKGj7t4" title="Interest amount">48,996) is due on May 31, 2024. Commencing January 5, 2024, the Company is required to make weekly payments of $<span id="xdx_906_eus-gaap--PaymentsForFees_c20240105__20240105__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--AgileLendingLLCAndAgileCapitalFundingLLCMember_z4b7rcVhCpq5" title="Payment for fee">7,795 until the due date. The loan may be prepaid subject to a prepayment fee. An administrative agent fee of $<span id="xdx_907_eus-gaap--DebtInstrumentFeeAmount_iI_c20240105__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--AgileLendingLLCAndAgileCapitalFundingLLCMember_zzq4EOCrCxO3" title="Administrative agent fee">5,833 was paid on the loan. A default interest rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_dp_uPure_c20240102__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--AgileLendingLLCAndAgileCapitalFundingLLCMember_znKPnyPMdKLb" title="Effective interest rate">5% will become effective upon the occurrence of an event of default. In connection with the loan, Agile was issued a subordinated secured promissory note, dated January 2, 2024, in the principal amount of $<span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_c20240102__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zkTIkTtWsbWj" title="Principal amount">122,491 which note is secured by all of the Borrower’s assets, including receivables. ClearThink Term Loan On January 18, 2024, the Company entered into the Revenue-Based Factoring MCA Plus Agreement with ClearThink which provides, among other things, for a 33-week term loan in the principal amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20240118__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zfR3kqeXKuWb" title="Principal amount">200,000 (with an additional one-time commitment fee of $<span id="xdx_902_eus-gaap--DebtInstrumentFeeAmount_iI_c20240118__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zcBofGlSnTM4" title="Commitment fee">50,000). Interest accrues at the rate of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_dp_uPure_c20240118__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zTGu3A1a3Jh2" title="Accrued interest rate">25% per annum with an additional <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20240118__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zKMTmouHqf6g" title="Additional interest rate">5% default interest rate in the event of circumstances described in the agreement or $<span id="xdx_90C_eus-gaap--DebtInstrumentFairValue_iI_c20240118__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_z42jnUI0r505" title="Principal amount">50,000 will be added to the principal amount and accrue after principal is paid. The Company is required to make biweekly payments of $<span id="xdx_90C_eus-gaap--PaymentsForFees_c20240118__20240118__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zMtaNFxIJyB2" title="Payment for fee">14,706, commencing February 1, 2024 for the term of the Agreement. On January 25, 2024, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240125__20240125__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zhgxtsFvRZ13" title="commitment fee shares">7,092 shares of common stock to ClearThink as a commitment fee, with a fair value of $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240125__20240125__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zllYCMz1D48j" title="commitment fees">50,000. On January 23, 2024 and February 1, 2024, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240123__20240123__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zP1SucDpTEha" title="commitment fee shares">1,528 and <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240201__20240201__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zJbe5r8kyzbe" title="commitment fee shares">1,654 shares of common stock, respectively, to the designee of ClearThink for consulting services provided to the Company. During February 2024 and March 2024, the Company issued an aggregate of <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240201__20240229__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zzF7vi96q0b2" title="Aggregate shares"><span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240301__20240331__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zRNadWEJMCCl" title="Aggregate shares">226,656 shares of common stock for cash proceeds of $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240201__20240229__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zoGAn44WJER" title="Aggregate cash"><span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240301__20240331__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zG5lESdiv2i9" title="Aggregate cash">836,360 pursuant to a securities purchase agreement, dated May 16, 2023 with ClearThink. Afritex Agreements On February 1, 2024, the Company entered into a ninety-day Master Services Agreement (the “Services Agreement”) with Afritex Ventures, Inc. a Texas corporation (“Afritex”), pursuant to which the Company will be responsible for all of Afritex’s operations and finance functions. The Company will provide Afritex with working capital in order to sustain operations and will purchase certain inventory listed in the Services Agreement. In consideration for its services, during the term of the Services Agreement, the Company will be entitled to all of the revenue and profits earned by Afritex. Under the Services Agreement, Afritex may not sell or otherwise use as consideration any of its intellectual property without the Company’s consent. The Company must maintain certain commercial liability insurance during the term of the Services Agreement. The Services Agreement also provides that the Company may not solicit Afritex employees for 24 months nor circumvent existing business relationships of Afritex for three years, after the term of the Services Agreement. <span id="xdx_906_ecustom--AgreementTermDescription_c20240201__20240201__us-gaap--TypeOfArrangementAxis__custom--MasterServiceAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--AfritexVenturesIncMember_zg8W3mBtw8U4" title="Agreement term description">The term of the Services Agreement will automatically extend for three thirty-day periods, if Afritex’s outstanding debt is no greater than $325,000. In connection with the Services Agreement, on February 12, 2024, the Company entered into an Intangibles Assets and Machinery Option To Purchase Agreement with Afritex (the “Option Agreement”). Pursuant to the Option Agreement, the Company has the option to purchase Afritex’s intangible assets, machinery and equipment set forth in the Option Agreement for a purchase price of $<span id="xdx_90E_eus-gaap--PaymentsToAcquireMachineryAndEquipment_c20240212__20240212__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--AfritexVenturesIncMember_zzx3jiNC40M3" title="Purchase price of machinery and equipment">554,714 for machinery and equipment and <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240212__20240212__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--AfritexVenturesIncMember__srt--StatementScenarioAxis__custom--SharesHeldInEscrowMember_zv1BFSOcCPG6" title="Number of shares">100,000 shares of the Company’s common stock were issued on February 12, 2024 to be held in escrow, for intangible assets. In addition, for one year from the date of the Option Agreement, Afritex has an option to purchase up to $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240212__20240212__us-gaap--TypeOfArrangementAxis__custom--MasterServiceAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--AfritexVenturesIncMember_z1wBgdcJfa0j" title="Number of shares">1,000,000 shares of the Company’s common stock at a <span id="xdx_90D_ecustom--ShareDiscountRate_iI_dp_c20240212__us-gaap--TypeOfArrangementAxis__custom--MasterServiceAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--AfritexVenturesIncMember_zWt00Zi5PUPc" title="Share discount rate">10% discount to the lowest volume-weighted average price in the immediately prior five days. The sale of any shares acquired by Afritex under the Option Agreement are subject to a “leak-out” provision as set forth in the Option Agreement. <span id="xdx_90A_eus-gaap--DebtInstrumentDescription_c20240212__20240212__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--AfritexVenturesIncMember_z4l0Tbghz9Wg" title="Debt description">The closing of the Option Agreement is subject to, among other things, the successful restructuring of Afritex’s accounts payable debts so that no individual debt of $85,000 or aggregate debt of more than $325,000 is outstanding. <span id="xdx_903_ecustom--AgreementTermDescription_c20240212__20240212__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--AfritexVenturesIncMember_z72w6XkeuW5e" title="Agreement term description">The Option Agreement may be terminated if, among others, the closing has not has not occurred within 90 days, unless extended for two additional 30-day periods at the Company’s sole discretion. To date, the Company has not exercised its option to purchase such intangibles assets, machinery and equipment. On March 11, 2024, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240311__20240311__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--LindGlobalFundIILPMember_zwRdvyxhJny4">15,000 shares of common stock to Lind, with a fair value of $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240311__20240311__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--LindGlobalFundIILPMember_z8DUMMATBfCb">60,000, as partial conversion of the principal pursuant to the May 2023 convertible promissory note. Reverse Split On May 7, 2024, the Company’s board of directors approved, and on April 30, 2024, the Company’s stockholders 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 in its sole discretion. The Board determined to effectuate a 1:50 reverse stock split (the “Reverse Stock Split”) and on May 20, 2024 the Company amended its Certificate of Incorporation to effect the Reverse Stock Split which became effective on the same day. All share and per share amounts in the financial statements have been retrospectively adjusted for all periods presented to reflect the Reverse Stock Split.

122491

48996

7795

5833

0.05

122491

200000

50000

0.25

0.05

50000

14706

7092

50000

1528

1654

226656

836360

The term of the Services Agreement will automatically extend for three thirty-day periods, if Afritex’s outstanding debt is no greater than $325,000.

554714

100000

1000000

0.10

The closing of the Option Agreement is subject to, among other things, the successful restructuring of Afritex’s accounts payable debts so that no individual debt of $85,000 or aggregate debt of more than $325,000 is outstanding.

The Option Agreement may be terminated if, among others, the closing has not has not occurred within 90 days, unless extended for two additional 30-day periods at the Company’s sole discretion. To date, the Company has not exercised its option to purchase such intangibles assets, machinery and equipment.

15000

60000

ratio of not less than 1-for-2 and not more than 1-for-50

1:50 reverse stock split

22298

24163

34968

31064

910815

534195

2280480

2608521

95525

1326011

833472

4539604

4095876

435545

324077

303857

114807

125014

1299984

144345

102222

6858362

6362498

1061169

661377

178874

189975

47263

47819

35650

35428

100000

412265

156938

86038 165620

957265

1047049

402 1574

790881

3669807

3196661

79157

89586

533058

481329

4282022

3767576

0.08

0.0001

10000

0.0001

100000000

715707

461722

37658379

36661926

-101962

-179995

-34903827

-33810732

151

76323

2576340

2594922

6858362

6362498

2260329

1898439

2089567

1614077

170762

284362

4221

973

301790

530838

1299

2669

705651

700090

-842199

-950208

1535

1902

-82636

648430

335067

354666

-1093095

-1951402

-1093095

-1951402

78033

85574

-1015062

-1865828

-2.07

-57.77

527750

33777

461722

36661926

-33810732

-179995

-76323

2594922

8800

5238

32999

33000

15000

68318

68320

226656

836337

836360

7092 1 49999 50000

-1093095

78033

715707

37658379

-34903827

-101962

-76323

2576340

26766

28329248

-29339120

-235853

-1245723

26766

28329248

-29339120

-235853

-1245723

20190

23000

7471

1743229

1743230

9474

1880691

1880692

76323

-1951402

85574

43777

31996358

-31290522

-150279

-76323

479238

43777

31996358

-31290522

-150279

-76323

479238

-1093095

-1951402

8800

20190

33000

23000

1299

1046

1623

113352

273614

160049 648430

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16422

4051 82636

380671

231928

-167992

-1294534

-95525

102539

251352

10207 16457

-6254

388691

-1234498

-679928

-1406778

23146

15351

-23146

-15351

446360

1880692

1165765

532491

1454193

276643

79582

76323

622626

1515941

78583

85836

-1865

179648

24163

9262

22298

188910

234051

86811

68320

1743230

50000

<p id="xdx_80C_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zxnDUKEmJXu9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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 three other subsidiaries, Coastal Pride, TOBC and AFVFL which maintain the Company’s fresh crab meat, steelhead salmon and packaged seafood and other inventory 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, steelhead salmon and rainbow trout produced under the brand name Little Cedar Farms for distribution in Canada and purchasing raw materials for packaged seafood and other inventory under AFVFL to be sold to various customers in the United States. 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_902_eus-gaap--PaymentsToAcquireBusinessesNetOfCashAcquired_pp0p0_c20220201__20220203__us-gaap--BusinessAcquisitionAxis__custom--GaultSeafoodLLCMember__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseMember_zqZrbRXZRLqf" 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_zmGOL3GHZZ09" title="Number of shares issued">167 shares of common stock of the Company with a fair value of $<span id="xdx_908_eus-gaap--DebtInstrumentFairValue_iI_pp0p0_c20220203__us-gaap--BusinessAcquisitionAxis__custom--GaultSeafoodLLCMember__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseMember_z3TmTANqhcog" title="Common stock fair value">359,250. 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. On February 1, 2024, the Company entered into a ninety-day Master Services Agreement (the “Services Agreement”) with Afritex Ventures, Inc. a Texas corporation (“Afritex”), pursuant to which the Company will be responsible for all of Afritex’s operations and finance functions. The Company will provide Afritex with working capital in order to sustain operations and will purchase certain inventory listed in the Services Agreement. In consideration for its services, during the term of the Services Agreement, the Company will earn all of the revenue and profits by the purchase and sale of Afritex’s inventory. Under the Services Agreement, Afritex may not sell or otherwise use as consideration any of its intellectual property without the Company’s consent. The Company must maintain certain commercial liability insurance during the term of the Services Agreement. The Services Agreement also provides that the Company may not solicit Afritex employees for 24 months nor circumvent existing business relationships of Afritex for three years, after the term of the Services Agreement. <span id="xdx_903_ecustom--AgreementTermDescription_c20240201__20240201__us-gaap--TypeOfArrangementAxis__custom--MasterServiceAgreementMember__dei--LegalEntityAxis__custom--AfritexVenturesIncMember_zHDU4KBx7VUl" title="Agreement term description">The term of the Services Agreement will automatically extend for three thirty-day periods, if Afritex’s outstanding debt is no greater than $325,000. To date, the Company has automatically extended the Services Agreement for the first additional 30-day period. In connection with the Services Agreement, on February 12, 2024, the Company entered into an Intangibles Assets and Machinery Option To Purchase Agreement with Afritex (the “Option Agreement”). Pursuant to the Option Agreement, the Company has the option to purchase Afritex’s intangible assets, machinery and equipment set forth in the Option Agreement for a purchase price of $<span id="xdx_900_eus-gaap--PaymentsToAcquireMachineryAndEquipment_c20240212__20240212__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__dei--LegalEntityAxis__custom--AfritexVenturesIncMember_zyBb6XJ1Pdc8" title="Purchase price of machinery and equipment">554,714 for machinery and equipment and <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240212__20240212__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__dei--LegalEntityAxis__custom--AfritexVenturesIncMember__srt--StatementScenarioAxis__custom--SharesHeldInEscrowMember_z6Aln8riHWb8" title="Number of shares">100,000 shares of the Company’s common stock were issued on February 12, 2024 to be held in escrow, for intangible assets. In addition, for one year from the date of the Option Agreement, Afritex has an option to purchase up to $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240212__20240212__us-gaap--TypeOfArrangementAxis__custom--MasterServiceAgreementMember__dei--LegalEntityAxis__custom--AfritexVenturesIncMember_zpysSII4uSdk" title="Common stock issued for note payment, shares">1,000,000 shares of the Company’s common stock at a <span id="xdx_90C_ecustom--ShareDiscountRate_iI_dp_c20240212__us-gaap--TypeOfArrangementAxis__custom--MasterServiceAgreementMember__dei--LegalEntityAxis__custom--AfritexVenturesIncMember_zoFUDK3FHzQ2" title="Share discount rate">10% discount to the lowest volume-weighted average price in the immediately prior five days. The sale of any shares acquired by Afritex under the Option Agreement are subject to a “leak-out” provision as set forth in the Option Agreement. <span id="xdx_909_eus-gaap--DebtInstrumentDescription_c20240212__20240212__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__dei--LegalEntityAxis__custom--AfritexVenturesIncMember_z7hTSrtscKri" title="Debt description">The closing of the Option Agreement is subject to, among other things, the successful restructuring of Afritex’s accounts payable debts so that no individual debt of $85,000 or aggregate debt of more than $325,000 is outstanding. <span id="xdx_905_ecustom--AgreementTermDescription_c20240212__20240212__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__dei--LegalEntityAxis__custom--AfritexVenturesIncMember_zV8QeQ1CmXz2" title="Agreement term description">The Option Agreement may be terminated if, among others, the closing has not has not occurred within 90 days, unless extended for two additional 30-day periods at the Company’s sole discretion. To date, the Company has extended the Option Agreement for the first additional 30-day period and has not exercised its option to purchase such intangibles assets, machinery and equipment. In connection with the Services Agreement, on February 1, 2024, AFVFL, a wholly-owned subsidiary of the Company, was incorporated in the State of Florida for the purpose of purchasing raw materials from Afritex for the preparation of packaged seafood and other inventory to be sold to various customers in the United States.

359250

167

359250

one-for-twenty reverse stock split

The term of the Services Agreement will automatically extend for three thirty-day periods, if Afritex’s outstanding debt is no greater than $325,000

554714

100000

1000000

0.10

The Option Agreement may be terminated if, among others, the closing has not has not occurred within 90 days, unless extended for two additional 30-day periods at the Company’s sole discretion. To date, the Company has extended the Option Agreement for the first additional 30-day period and has not exercised its option to purchase such intangibles assets, machinery and equipment

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, 2023 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, 2023 filed with the SEC on April 1, 2024 for a broader discussion of our business and the risks inherent in such business. 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 March 31, 2024, and December 31, 2023, the balance due from the related party for future shipments was approximately $<span id="xdx_909_eus-gaap--OtherReceivables_iI_pp0p0_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zzi0EybHT1al" title="Due from related party for future shipments"><span id="xdx_903_eus-gaap--OtherReceivables_iI_pp0p0_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zKUHE9KpP5C9" 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 three months ended March 31, 2024 and 2023. 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, steelhead salmon and rainbow trout fingerlings produced by TOBC under the brand name Little Cedar Farms for distribution in Canada and purchasing raw materials for packaged seafood and other inventory under AFVFL. 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 doubtful accounts and sales return, allowances and discounts. They are stated at estimated net realizable value. As of March 31, 2024, the Company recorded allowances for sales returns, allowances and discounts of $34,968 and refund liability of $178,874. For the three months ended March 31, 2024, the Company recorded an allowance for bad debt of approximately $4,000. As of December 31, 2023, the Company recorded sales return, allowances and discounts of $31,064 and refund liability of $189,975. There was no allowance for bad debt recorded for the year ended December 31, 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 and raw materials for packaged seafood and other inventory from AFVFL. The cost of inventory is primarily determined using the specific identification method for crab meat and raw materials for packaged seafood inventory. 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 raw materials for packaged seafood inventory 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 three months ended March 31, 2024, the Company recorded an inventory allowance of $336,049. For the year ended December 31, 2023, the Company recorded an inventory allowance in the amount of $176,000 which was charged to cost of goods sold. The Company’s inventory as of March 31, 2024 and December 31, 2023 consists of: Schedule of Inventory <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20240331_zzGjVlySTaFa" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20231231_zs8WABA2PONg" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_408_ecustom--InventoryPurchasedForResale_iI_maINzvYv_zDxgG1My9Txd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Inventory purchased for resale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,994,332</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,708,311</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--InventoryFeedProcess_iI_maINzvYv_zXZrHH0pWbba" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Feeds and eggs processed</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">64,788</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102,373</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--InventoryRawMaterialsForPackagedSeafood_iI_maINzvYv_ztMxNiocVDNb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Raw materials for packaged seafood</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">442,733</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--PackagedSeafoodInventory_iI_maINzvYv_zvYim4YxWH1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Packaged seafood inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,980</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherInventory_iI_maINzvYv_zc8e6byDWizd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Inventory other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53,696</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_40D_eus-gaap--OtherInventoryInTransit_iI_maINzvYv_zulUOuJIDTvl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">In-transit inventory</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">973,837</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryAdjustments_iNI_di_msINzvYv_zWk4fYNqcOL3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: 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">(336,049</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">(176,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--InventoryNet_iTI_mtINzvYv_zxa7dIhImh6e" style="vertical-align: bottom; background-color: White"> <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">2,280,480</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">2,608,521</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Inventory other is comprised of packaged inventory involving other protein items such as poultry, beef and pork. 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 March 31, 2024. 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 March 31, 2024. 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="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt"> </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; background-color: White"> <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_c20240331_zgf5VT8cORN1" style="width: 16%; text-align: right" title="Operating lease assets">114,807</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; background-color: White"> <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; background-color: White"> <td style="text-align: left; padding-left: 10pt">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20240331_zWOkZ90d5nKi" style="text-align: right" title="Operating lease liabilities - Current">35,650</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Noncurrent</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_c20240331_z09V2Cqhalsh" style="text-align: right" title="Operating lease liabilities - Noncurrent">79,157</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: 80%"> <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">Three Months Ended March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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; background-color: White"> <td style="width: 80%; text-align: left; padding-left: 10pt">Operating cash flows from operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingLeasePayments_pp0p0_c20240101__20240331_zQGXjuTplyNg" style="width: 16%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases">10,207</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">ROU assets recognized in exchange for lease obligations:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Operating leases</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20240101__20240331_z05R7fnQC7zc" style="text-align: right" title="ROU assets recognized in exchange for lease obligations: Operating leases">-</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: 80%"> <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">March 31, 2024</td><td style="padding-bottom: 1.5pt"> </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; background-color: White"> <td style="text-align: left; padding-left: 10pt">Operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.0 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; background-color: White"> <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_983_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20240331_zqBZpdLGJUEf" style="width: 16%; text-align: right" title="Weighted-average discount rate, Operating leases">7.3</td><td style="width: 1%; text-align: left">%</td></tr> </table> Maturities of lease liabilities as of March 31, 2024 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: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20240331_zyG5drx4mHy3" style="border-bottom: Black 1.5pt solid; text-align: center">Operating Leases</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </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; width: 80%">2024 (nine months remaining)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_c20240331_pp0p0" style="width: 16%; text-align: right" title="Remainder of Fiscal Year">32,954</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_c20240331_pp0p0" style="text-align: right" title="Year One">43,939</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_c20240331_pp0p0" style="text-align: right" title="Year Two">43,939</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_c20240331_pp0p0" style="text-align: right" title="Year Three">10,985</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">2028</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--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_c20240331_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Year Four">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0_zUjPB7aEog4l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">131,817</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zyci4vfzIKlc" 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">(17,010</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--OperatingLeaseLiability_iI_pp0p0_zsWRvFrIqMec" style="vertical-align: bottom; background-color: White"> <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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">114,807</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_pp0p0_di_z3huYzFk0i92" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Less: current obligations under leases</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(35,650</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_zgEMtaJVIfAd" style="vertical-align: bottom; background-color: White"> <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">79,157</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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. No impairment was recognized for the three months ended March 31, 2024 and for the year ended December 31, 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 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 using the Black Scholes Pricing model as of March 31, 2024 and December 31, 2023. There were no financial assets and liabilities that were measured at fair value on a recurring basis under Levels 1 and 2. <p id="xdx_895_ecustom--FairValueNetDerivativeAndWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock_zqVyFuub1s67" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> Schedule of Derivative and Warrant Liabilities Measured at Fair Value <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"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid">Level 3 Fair Value </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">As of March 31, 2024</td> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31, 2023</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> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 52%; 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: 20%; text-align: right"><span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zexEkko1DbU4" title="Derivative liability on convertible debt">957,265</td> <td style="width: 1%"> </td><td style="width: 2%; text-align: left"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right"><span id="xdx_902_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zjE5pbGXBEfc" title="Derivative liability on convertible debt">1,047,049</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Warrant liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_906_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zVBIfxDnOhgf" title="Warrant liability">402</td> <td> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90D_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zH6LUP0gYXCk" title="Warrant liability">1,574</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">957,667</td> <td> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,048,623</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_89C_ecustom--ScheduleOfChangeInFairValueOfDerivativeLiabilityConvertibleDebtAndWarrantLiabilityTableTextBlock_zY8UHWSVprk3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The table below presents the change in the fair value of the derivative liability convertible debt and warrant liability during the three months ended March 31, 2024: Schedule of Change in Fair Value of Derivative Liability Convertible Debt and Warrant Liability <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Derivative liability balance, January 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20240101__20240331_zNInBWqWUcYk" style="width: 16%; text-align: right" title="Derivative liability beginning balance">1,047,049</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of derivative liability during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20240101__20240331_zvyNkVvnoIg7" style="text-align: right" title="Issuance of derivative liability during the period">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Settlement of derivative liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Issuance of derivative liability during the period"><p id="xdx_983_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlement_c20240101__20240331_zFVTufC01ch2" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Settlement of derivative liability">(8,320</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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_980_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_iN_di_c20240101__20240331_zfQqTnKo8eT6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in derivative liability during the period">(81,464</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: 2.5pt">Derivative liability balance, March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20240101__20240331_zzcU1zF3Qhh" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability ending balance">957,265</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Warrant liability balance, January 1, 2024</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20240101__20240331_zUV6lAHcZq8i" style="text-align: right" title="Warrant liability beginning balance">1,574</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of warrant liability during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20240101__20240331_zUfze9YdnYIj" style="text-align: right" title="Issuance of warrant liability during the period">-</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">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_980_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20240101__20240331_zYc5ulaksvKc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in warrant liability during the period">(1,172</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Warrant liability balance, March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20240101__20240331_zNyqr3z7p1F8" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrant liability ending balance">402</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_897_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zQLlSZYDKIg7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The fair market value of all derivatives and warrant liability as of December 31, 2023 was determined using the Black-Scholes option pricing model which used the following assumptions: Schedule of Fair market value of all Derivatives <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right" title="Derivative liability, measurement input"><p id="xdx_988_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zPckIdbJrQEi" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Derivative liability, measurement input">7</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 76%; text-align: left">Expected dividend yield</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zcPUEt3LmgRc" style="width: 20%; text-align: right" title="Derivative liability, measurement input">0.00</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">Expected stock price volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_zBpUSSjeU4C1" title="Derivative liability, measurement input">45.51% - <span id="xdx_903_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zcymjfZhaQ57" title="Derivative liability, measurement input">150.46</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zDLqJWkurr7g" title="Derivative liability, measurement input">3.81% - <span id="xdx_90A_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zyU3ZWD1ejc3" title="Derivative liability, measurement input">4.91</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_ecustom--DerivativeLiabilityMeasurementInputTerm_dtY_c20230101__20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zvhWW8momxhg" title="Derivative liability, measurement input term">1.42 – <span id="xdx_904_ecustom--DerivativeLiabilityMeasurementInputTerm_dtY_c20230101__20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zd92bvwCMO6e" title="Derivative liability, measurement input term">5.00 years</td><td style="text-align: left"> </td></tr> </table> The fair market value of all derivatives and warrant liability as of March 31, 2024 was determined using the Black-Scholes option pricing model which used the following assumptions: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zzXxmDny2ug6" style="text-align: right" title="Derivative liability, measurement input">4.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 76%; text-align: left">Expected dividend yield</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zSOmzMBdyKqb" style="width: 20%; text-align: right" title="Derivative liability, measurement input">0.00</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">Expected stock price volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_z1MVrYV29Bed" title="Derivative liability, measurement input">50.84% - <span id="xdx_902_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zSKaNJ6S4wP" title="Derivative liability, measurement input">139.57%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zop97UsG918k" title="Derivative liability, measurement input">4.21% - <span id="xdx_90F_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zefzzkpbByM8" title="Derivative liability, measurement input">5.03</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_ecustom--DerivativeLiabilityMeasurementInputTerm_dtY_c20240101__20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zKW8WukGlOo9" title="Derivative liability, measurement input term">1.17 – <span id="xdx_904_ecustom--DerivativeLiabilityMeasurementInputTerm_dtY_c20240101__20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zfEp78PrXxs4" title="Derivative liability, measurement input term">4.83 years</td><td style="text-align: left"> </td></tr> </table> Recent Accounting Pronouncements There are various updates recently issued to the accounting literature and these are not expected to have a material impact on the Company’s financial position, results of operations or cash flows.

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, 2023 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, 2023 filed with the SEC on April 1, 2024 for a broader discussion of our business and the risks inherent in such business.

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 March 31, 2024, and December 31, 2023, the balance due from the related party for future shipments was approximately $<span id="xdx_909_eus-gaap--OtherReceivables_iI_pp0p0_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zzi0EybHT1al" title="Due from related party for future shipments"><span id="xdx_903_eus-gaap--OtherReceivables_iI_pp0p0_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zKUHE9KpP5C9" 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 three months ended March 31, 2024 and 2023.

1300000

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, steelhead salmon and rainbow trout fingerlings produced by TOBC under the brand name Little Cedar Farms for distribution in Canada and purchasing raw materials for packaged seafood and other inventory under AFVFL. 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 doubtful accounts and sales return, allowances and discounts. They are stated at estimated net realizable value. As of March 31, 2024, the Company recorded allowances for sales returns, allowances and discounts of $34,968 and refund liability of $178,874. For the three months ended March 31, 2024, the Company recorded an allowance for bad debt of approximately $4,000. As of December 31, 2023, the Company recorded sales return, allowances and discounts of $31,064 and refund liability of $189,975. There was no allowance for bad debt recorded for the year ended December 31, 2023.

34968 178874

4000

31064 189975

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 and raw materials for packaged seafood and other inventory from AFVFL. The cost of inventory is primarily determined using the specific identification method for crab meat and raw materials for packaged seafood inventory. 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 raw materials for packaged seafood inventory 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 three months ended March 31, 2024, the Company recorded an inventory allowance of $336,049. For the year ended December 31, 2023, the Company recorded an inventory allowance in the amount of $176,000 which was charged to cost of goods sold. The Company’s inventory as of March 31, 2024 and December 31, 2023 consists of: Schedule of Inventory <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20240331_zzGjVlySTaFa" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20231231_zs8WABA2PONg" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_408_ecustom--InventoryPurchasedForResale_iI_maINzvYv_zDxgG1My9Txd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Inventory purchased for resale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,994,332</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,708,311</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--InventoryFeedProcess_iI_maINzvYv_zXZrHH0pWbba" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Feeds and eggs processed</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">64,788</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102,373</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--InventoryRawMaterialsForPackagedSeafood_iI_maINzvYv_ztMxNiocVDNb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Raw materials for packaged seafood</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">442,733</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--PackagedSeafoodInventory_iI_maINzvYv_zvYim4YxWH1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Packaged seafood inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,980</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherInventory_iI_maINzvYv_zc8e6byDWizd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Inventory other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53,696</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_40D_eus-gaap--OtherInventoryInTransit_iI_maINzvYv_zulUOuJIDTvl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">In-transit inventory</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">973,837</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryAdjustments_iNI_di_msINzvYv_zWk4fYNqcOL3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: 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">(336,049</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">(176,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--InventoryNet_iTI_mtINzvYv_zxa7dIhImh6e" style="vertical-align: bottom; background-color: White"> <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">2,280,480</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">2,608,521</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Inventory other is comprised of packaged inventory involving other protein items such as poultry, beef and pork.

336049

176000

The Company’s inventory as of March 31, 2024 and December 31, 2023 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="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20240331_zzGjVlySTaFa" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20231231_zs8WABA2PONg" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_408_ecustom--InventoryPurchasedForResale_iI_maINzvYv_zDxgG1My9Txd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Inventory purchased for resale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,994,332</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,708,311</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--InventoryFeedProcess_iI_maINzvYv_zXZrHH0pWbba" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Feeds and eggs processed</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">64,788</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102,373</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--InventoryRawMaterialsForPackagedSeafood_iI_maINzvYv_ztMxNiocVDNb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Raw materials for packaged seafood</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">442,733</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--PackagedSeafoodInventory_iI_maINzvYv_zvYim4YxWH1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Packaged seafood inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,980</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherInventory_iI_maINzvYv_zc8e6byDWizd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Inventory other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53,696</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_40D_eus-gaap--OtherInventoryInTransit_iI_maINzvYv_zulUOuJIDTvl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">In-transit inventory</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">973,837</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryAdjustments_iNI_di_msINzvYv_zWk4fYNqcOL3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: 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">(336,049</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">(176,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--InventoryNet_iTI_mtINzvYv_zxa7dIhImh6e" style="vertical-align: bottom; background-color: White"> <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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,280,480</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,608,521</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1994332 1708311 64788 102373 442733 60980

53696

973837

336049

176000

2280480

2608521

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 March 31, 2024. 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 March 31, 2024. 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="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt"> </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; background-color: White"> <td style="width: 80%; text-align: left">Operating lease assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_c20240331_zgf5VT8cORN1" style="width: 16%; text-align: right" title="Operating lease assets">114,807</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20240331_zWOkZ90d5nKi" style="text-align: right" title="Operating lease liabilities - Current">35,650</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; background-color: White"> <td style="text-align: left; padding-left: 10pt">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_c20240331_z09V2Cqhalsh" style="text-align: right" title="Operating lease liabilities - Noncurrent">79,157</td><td style="text-align: left"> </td></tr> </table> Supplemental cash flow information related to leases were as follows: Schedule of Supplemental Cash Flow Information Related to Leases <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash paid for amounts included in the measurement of lease liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left; padding-left: 10pt">Operating cash flows from operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingLeasePayments_pp0p0_c20240101__20240331_zQGXjuTplyNg" style="width: 16%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases">10,207</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; background-color: White"> <td style="text-align: left; padding-left: 10pt">Operating leases</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20240101__20240331_z05R7fnQC7zc" style="text-align: right" title="ROU assets recognized in exchange for lease obligations: Operating leases">-</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: 80%"> <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">March 31, 2024</td><td style="padding-bottom: 1.5pt"> </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; background-color: White"> <td style="text-align: left; padding-left: 10pt">Operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.0 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; background-color: White"> <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_983_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20240331_zqBZpdLGJUEf" style="width: 16%; text-align: right" title="Weighted-average discount rate, Operating leases">7.3</td><td style="width: 1%; text-align: left">%</td></tr> </table> Maturities of lease liabilities as of March 31, 2024 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: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20240331_zyG5drx4mHy3" style="border-bottom: Black 1.5pt solid; text-align: center">Operating Leases</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </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; width: 80%">2024 (nine months remaining)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_c20240331_pp0p0" style="width: 16%; text-align: right" title="Remainder of Fiscal Year">32,954</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_c20240331_pp0p0" style="text-align: right" title="Year One">43,939</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_c20240331_pp0p0" style="text-align: right" title="Year Two">43,939</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_c20240331_pp0p0" style="text-align: right" title="Year Three">10,985</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">2028</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--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_c20240331_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Year Four">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0_zUjPB7aEog4l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">131,817</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zyci4vfzIKlc" 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">(17,010</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--OperatingLeaseLiability_iI_pp0p0_zsWRvFrIqMec" style="vertical-align: bottom; background-color: White"> <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">114,807</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_pp0p0_di_z3huYzFk0i92" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(35,650</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_zgEMtaJVIfAd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Non-current obligations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">79,157</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 March 31, 2024. 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="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt"> </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; background-color: White"> <td style="width: 80%; text-align: left">Operating lease assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_c20240331_zgf5VT8cORN1" style="width: 16%; text-align: right" title="Operating lease assets">114,807</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20240331_zWOkZ90d5nKi" style="text-align: right" title="Operating lease liabilities - Current">35,650</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; background-color: White"> <td style="text-align: left; padding-left: 10pt">Operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_c20240331_z09V2Cqhalsh" style="text-align: right" title="Operating lease liabilities - Noncurrent">79,157</td><td style="text-align: left"> </td></tr> </table>

114807

35650

79157

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: 80%"> <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">Three Months Ended March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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; background-color: White"> <td style="width: 80%; text-align: left; padding-left: 10pt">Operating cash flows from operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingLeasePayments_pp0p0_c20240101__20240331_zQGXjuTplyNg" style="width: 16%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases">10,207</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">ROU assets recognized in exchange for lease obligations:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Operating leases</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20240101__20240331_z05R7fnQC7zc" style="text-align: right" title="ROU assets recognized in exchange for lease obligations: Operating leases">-</td><td style="text-align: left"> </td></tr> </table>

10207

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: 80%"> <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">March 31, 2024</td><td style="padding-bottom: 1.5pt"> </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; background-color: White"> <td style="text-align: left; padding-left: 10pt">Operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.0 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; background-color: White"> <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_983_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20240331_zqBZpdLGJUEf" style="width: 16%; text-align: right" title="Weighted-average discount rate, Operating leases">7.3</td><td style="width: 1%; text-align: left">%</td></tr> </table>

P3Y

0.073

Maturities of lease liabilities as of March 31, 2024 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: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20240331_zyG5drx4mHy3" style="border-bottom: Black 1.5pt solid; text-align: center">Operating Leases</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </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; width: 80%">2024 (nine months remaining)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_c20240331_pp0p0" style="width: 16%; text-align: right" title="Remainder of Fiscal Year">32,954</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_c20240331_pp0p0" style="text-align: right" title="Year One">43,939</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_c20240331_pp0p0" style="text-align: right" title="Year Two">43,939</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_c20240331_pp0p0" style="text-align: right" title="Year Three">10,985</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">2028</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--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_c20240331_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Year Four">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0_zUjPB7aEog4l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">131,817</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zyci4vfzIKlc" 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">(17,010</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--OperatingLeaseLiability_iI_pp0p0_zsWRvFrIqMec" style="vertical-align: bottom; background-color: White"> <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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">114,807</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_pp0p0_di_z3huYzFk0i92" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Less: current obligations under leases</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(35,650</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_zgEMtaJVIfAd" style="vertical-align: bottom; background-color: White"> <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">79,157</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

32954

43939

10985

131817

17010

114807

35650

79157

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. No impairment was recognized for the three months ended March 31, 2024 and for the year ended December 31, 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 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 using the Black Scholes Pricing model as of March 31, 2024 and December 31, 2023. There were no financial assets and liabilities that were measured at fair value on a recurring basis under Levels 1 and 2. <p id="xdx_895_ecustom--FairValueNetDerivativeAndWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock_zqVyFuub1s67" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> Schedule of Derivative and Warrant Liabilities Measured at Fair Value <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"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid">Level 3 Fair Value </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">As of March 31, 2024</td> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31, 2023</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> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: left">Derivative liability on convertible debt</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right"><span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zexEkko1DbU4" title="Derivative liability on convertible debt">957,265</td> <td style="width: 1%"> </td><td style="width: 2%; text-align: left"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right"><span id="xdx_902_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zjE5pbGXBEfc" title="Derivative liability on convertible debt">1,047,049</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-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"><span id="xdx_906_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zVBIfxDnOhgf" title="Warrant liability">402</td> <td> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90D_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zH6LUP0gYXCk" title="Warrant liability">1,574</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">957,667</td> <td> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,048,623</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_89C_ecustom--ScheduleOfChangeInFairValueOfDerivativeLiabilityConvertibleDebtAndWarrantLiabilityTableTextBlock_zY8UHWSVprk3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The table below presents the change in the fair value of the derivative liability convertible debt and warrant liability during the three months ended March 31, 2024: Schedule of Change in Fair Value of Derivative Liability Convertible Debt and Warrant Liability <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 style="width: 80%">Derivative liability balance, January 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20240101__20240331_zNInBWqWUcYk" style="width: 16%; text-align: right" title="Derivative liability beginning balance">1,047,049</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of derivative liability during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20240101__20240331_zvyNkVvnoIg7" style="text-align: right" title="Issuance of derivative liability during the period">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Settlement of derivative liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Issuance of derivative liability during the period"><p id="xdx_983_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlement_c20240101__20240331_zFVTufC01ch2" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Settlement of derivative liability">(8,320</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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_980_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_iN_di_c20240101__20240331_zfQqTnKo8eT6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in derivative liability during the period">(81,464</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: 2.5pt">Derivative liability balance, March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20240101__20240331_zzcU1zF3Qhh" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability ending balance">957,265</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Warrant liability balance, January 1, 2024</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20240101__20240331_zUV6lAHcZq8i" style="text-align: right" title="Warrant liability beginning balance">1,574</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of warrant liability during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20240101__20240331_zUfze9YdnYIj" style="text-align: right" title="Issuance of warrant liability during the period">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Change in warrant liability during the period</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20240101__20240331_zYc5ulaksvKc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in warrant liability during the period">(1,172</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Warrant liability balance, March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20240101__20240331_zNyqr3z7p1F8" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrant liability ending balance">402</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_897_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zQLlSZYDKIg7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The fair market value of all derivatives and warrant liability as of December 31, 2023 was determined using the Black-Scholes option pricing model which used the following assumptions: Schedule of Fair market value of all Derivatives <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right" title="Derivative liability, measurement input"><p id="xdx_988_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zPckIdbJrQEi" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Derivative liability, measurement input">7</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 76%; text-align: left">Expected dividend yield</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zcPUEt3LmgRc" style="width: 20%; text-align: right" title="Derivative liability, measurement input">0.00</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">Expected stock price volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_zBpUSSjeU4C1" title="Derivative liability, measurement input">45.51% - <span id="xdx_903_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zcymjfZhaQ57" title="Derivative liability, measurement input">150.46</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zDLqJWkurr7g" title="Derivative liability, measurement input">3.81% - <span id="xdx_90A_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zyU3ZWD1ejc3" title="Derivative liability, measurement input">4.91</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_ecustom--DerivativeLiabilityMeasurementInputTerm_dtY_c20230101__20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zvhWW8momxhg" title="Derivative liability, measurement input term">1.42 – <span id="xdx_904_ecustom--DerivativeLiabilityMeasurementInputTerm_dtY_c20230101__20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zd92bvwCMO6e" title="Derivative liability, measurement input term">5.00 years</td><td style="text-align: left"> </td></tr> </table> The fair market value of all derivatives and warrant liability as of March 31, 2024 was determined using the Black-Scholes option pricing model which used the following assumptions: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zzXxmDny2ug6" style="text-align: right" title="Derivative liability, measurement input">4.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 76%; text-align: left">Expected dividend yield</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zSOmzMBdyKqb" style="width: 20%; text-align: right" title="Derivative liability, measurement input">0.00</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">Expected stock price volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_z1MVrYV29Bed" title="Derivative liability, measurement input">50.84% - <span id="xdx_902_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zSKaNJ6S4wP" title="Derivative liability, measurement input">139.57%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zop97UsG918k" title="Derivative liability, measurement input">4.21% - <span id="xdx_90F_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zefzzkpbByM8" title="Derivative liability, measurement input">5.03</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_ecustom--DerivativeLiabilityMeasurementInputTerm_dtY_c20240101__20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zKW8WukGlOo9" title="Derivative liability, measurement input term">1.17 – <span id="xdx_904_ecustom--DerivativeLiabilityMeasurementInputTerm_dtY_c20240101__20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zfEp78PrXxs4" title="Derivative liability, measurement input term">4.83 years</td><td style="text-align: left"> </td></tr> </table>

<p id="xdx_895_ecustom--FairValueNetDerivativeAndWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock_zqVyFuub1s67" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> Schedule of Derivative and Warrant Liabilities Measured at Fair Value <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"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid">Level 3 Fair Value </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">As of March 31, 2024</td> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31, 2023</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> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: left">Derivative liability on convertible debt</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right"><span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zexEkko1DbU4" title="Derivative liability on convertible debt">957,265</td> <td style="width: 1%"> </td><td style="width: 2%; text-align: left"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right"><span id="xdx_902_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zjE5pbGXBEfc" title="Derivative liability on convertible debt">1,047,049</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-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"><span id="xdx_906_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zVBIfxDnOhgf" title="Warrant liability">402</td> <td> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90D_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zH6LUP0gYXCk" title="Warrant liability">1,574</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">957,667</td> <td> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,048,623</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

957265

1047049

402 1574

957667

1048623

<p id="xdx_89C_ecustom--ScheduleOfChangeInFairValueOfDerivativeLiabilityConvertibleDebtAndWarrantLiabilityTableTextBlock_zY8UHWSVprk3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The table below presents the change in the fair value of the derivative liability convertible debt and warrant liability during the three months ended March 31, 2024: Schedule of Change in Fair Value of Derivative Liability Convertible Debt and Warrant Liability <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 style="width: 80%">Derivative liability balance, January 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20240101__20240331_zNInBWqWUcYk" style="width: 16%; text-align: right" title="Derivative liability beginning balance">1,047,049</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of derivative liability during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20240101__20240331_zvyNkVvnoIg7" style="text-align: right" title="Issuance of derivative liability during the period">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Settlement of derivative liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Issuance of derivative liability during the period"><p id="xdx_983_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlement_c20240101__20240331_zFVTufC01ch2" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Settlement of derivative liability">(8,320</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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_980_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_iN_di_c20240101__20240331_zfQqTnKo8eT6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in derivative liability during the period">(81,464</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: 2.5pt">Derivative liability balance, March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20240101__20240331_zzcU1zF3Qhh" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability ending balance">957,265</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Warrant liability balance, January 1, 2024</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20240101__20240331_zUV6lAHcZq8i" style="text-align: right" title="Warrant liability beginning balance">1,574</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of warrant liability during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInEarnings_c20240101__20240331_zUfze9YdnYIj" style="text-align: right" title="Issuance of warrant liability during the period">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Change in warrant liability during the period</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20240101__20240331_zYc5ulaksvKc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in warrant liability during the period">(1,172</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Warrant liability balance, March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_ecustom--FairValueNetWarrantAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20240101__20240331_zNyqr3z7p1F8" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrant liability ending balance">402</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1047049

-8320

81464

957265

1574 -1172 402

<p id="xdx_897_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zQLlSZYDKIg7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The fair market value of all derivatives and warrant liability as of December 31, 2023 was determined using the Black-Scholes option pricing model which used the following assumptions: Schedule of Fair market value of all Derivatives <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right" title="Derivative liability, measurement input"><p id="xdx_988_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zPckIdbJrQEi" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Derivative liability, measurement input">7</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 76%; text-align: left">Expected dividend yield</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zcPUEt3LmgRc" style="width: 20%; text-align: right" title="Derivative liability, measurement input">0.00</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">Expected stock price volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_zBpUSSjeU4C1" title="Derivative liability, measurement input">45.51% - <span id="xdx_903_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zcymjfZhaQ57" title="Derivative liability, measurement input">150.46</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zDLqJWkurr7g" title="Derivative liability, measurement input">3.81% - <span id="xdx_90A_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zyU3ZWD1ejc3" title="Derivative liability, measurement input">4.91</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_ecustom--DerivativeLiabilityMeasurementInputTerm_dtY_c20230101__20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zvhWW8momxhg" title="Derivative liability, measurement input term">1.42 – <span id="xdx_904_ecustom--DerivativeLiabilityMeasurementInputTerm_dtY_c20230101__20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zd92bvwCMO6e" title="Derivative liability, measurement input term">5.00 years</td><td style="text-align: left"> </td></tr> </table> The fair market value of all derivatives and warrant liability as of March 31, 2024 was determined using the Black-Scholes option pricing model which used the following assumptions: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zzXxmDny2ug6" style="text-align: right" title="Derivative liability, measurement input">4.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 76%; text-align: left">Expected dividend yield</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zSOmzMBdyKqb" style="width: 20%; text-align: right" title="Derivative liability, measurement input">0.00</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">Expected stock price volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_z1MVrYV29Bed" title="Derivative liability, measurement input">50.84% - <span id="xdx_902_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zSKaNJ6S4wP" title="Derivative liability, measurement input">139.57%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zop97UsG918k" title="Derivative liability, measurement input">4.21% - <span id="xdx_90F_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zefzzkpbByM8" title="Derivative liability, measurement input">5.03</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_ecustom--DerivativeLiabilityMeasurementInputTerm_dtY_c20240101__20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zKW8WukGlOo9" title="Derivative liability, measurement input term">1.17 – <span id="xdx_904_ecustom--DerivativeLiabilityMeasurementInputTerm_dtY_c20240101__20240331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zfEp78PrXxs4" title="Derivative liability, measurement input term">4.83 years</td><td style="text-align: left"> </td></tr> </table>

0.00

45.51

150.46

3.81

4.91

P1Y5M1D P5Y

4.50

0.00

50.84

139.57

4.21

5.03

P1Y2M1D P4Y9M29D

Recent Accounting Pronouncements There are various updates recently issued to the accounting literature and these are not expected to have a material impact on the Company’s financial position, results of operations or cash flows.

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 three months ended March 31, 2024, the Company incurred a net loss of $1,093,095, had an accumulated deficit of $34,903,827 and a working capital surplus of $869,797, inclusive of $86,038 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.

-1093095

-34903827

869797

86038

Note 4. Other Current Assets Other current assets totaled $1,326,011 as of March 31, 2024 and $833,472 as of December 31, 2023. As of March 31, 2024, approximately $404,000, $158,000 and $390,000 of the balance was related to prepaid inventory to the Company’s suppliers, prepaid legal fees and receivables for shares issuance per the securities purchase agreement with ClearThink, respectively. The remainder of the balance was related to prepaid insurance and other prepaid expenses.

1326011

833472

404000

158000 390000

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_49A_20240331_ziSwo2QlmFD4" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20231231_zqASJm42TpH6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_maPPAENzidW_zlNFDf4fmBth" 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">$</td><td style="width: 16%; text-align: right">47,908</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">47,908</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RASSystemMember_maPPAENzidW_z1vii2oSHIx7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RAS system</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">138,588</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">140,214</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_maPPAENzidW_z03EOSAcIJ18" 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: right">17,904</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,904</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember_maPPAENzidW_zfORMBIdVO7a" style="vertical-align: bottom; background-color: White"> <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">159,798</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">136,653</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzwrn_z3T8Lg1hGYUa" 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">364,198</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">342,679</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzwrn_zByjFT3iibN9" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fixed assets, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">364,198</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">342,679</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzidW_msPPAENzwrn_zBubcV9MuJqj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Less: Accumulated depreciation</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">(40,121</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">(38,822</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzwrn_zfjXvmOuKTSk" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">324,077</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">303,857</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the three months ended March 31, 2024 and 2023, depreciation expense totaled approximately $1,300 and $1,000, 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_49A_20240331_ziSwo2QlmFD4" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20231231_zqASJm42TpH6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_maPPAENzidW_zlNFDf4fmBth" 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">$</td><td style="width: 16%; text-align: right">47,908</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">47,908</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RASSystemMember_maPPAENzidW_z1vii2oSHIx7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RAS system</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">138,588</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">140,214</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_maPPAENzidW_z03EOSAcIJ18" 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: right">17,904</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,904</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember_maPPAENzidW_zfORMBIdVO7a" style="vertical-align: bottom; background-color: White"> <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">159,798</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">136,653</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzwrn_z3T8Lg1hGYUa" 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">364,198</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">342,679</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzwrn_zByjFT3iibN9" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fixed assets, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">364,198</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">342,679</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzidW_msPPAENzwrn_zBubcV9MuJqj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Less: Accumulated depreciation</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">(40,121</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">(38,822</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzwrn_zfjXvmOuKTSk" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">324,077</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">303,857</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

47908

138588

140214

17904

159798

136653

364198

342679

364198

342679

40121

38822

324077

303857

1300

1000

Note 6. Debt Debt and Derivatives 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_904_eus-gaap--LineOfCredit_iI_c20210331__us-gaap--RelatedPartyTransactionAxis__custom--KeelerAndCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_zoMSd0Ub2c43" title="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_90D_eus-gaap--LineOfCreditFacilityDescription_c20210301__20210331__us-gaap--RelatedPartyTransactionAxis__custom--KeelerAndCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_ztzUnkSiHoFf" title="Line of credit facility, 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% which increased to 4.75% in 2022. 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. 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_903_ecustom--LineOfCreditGuaranty_iI_c20210331__us-gaap--RelatedPartyTransactionAxis__custom--KeelerAndCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_zARVDQaHr21f" title="Line of credit guaranty">1,000,000 to Lighthouse. For the three months ended March 31, 2023, cash proceeds from the working capital line of credit totaled $<span id="xdx_900_eus-gaap--ProceedsFromContributedCapital_c20240101__20240331__us-gaap--RelatedPartyTransactionAxis__custom--AFCMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_zfS3ZBWTf9Z5" title="Proceeds from contributed capital">1,165,765 and cash payments to the working capital line of credit totaled $<span id="xdx_905_eus-gaap--LineOfCreditFacilityCurrentBorrowingCapacity_iI_c20240331__us-gaap--RelatedPartyTransactionAxis__custom--AFCMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_zxWOcKqjGAH8" title="Line of credit facility, current borrowing capacity">1,454,193. 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_908_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20230616__20230616__us-gaap--TypeOfArrangementAxis__custom--TerminatedLoanAgreementMember_zCKPSy3skZZf" 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_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240331__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zZNQcg4qdbu3" title="Debt instrument, principal amount">86,000 of principal at March 31, 2024 and interest expense of $<span id="xdx_900_eus-gaap--InterestExpense_pp0p0_c20240101__20240331__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_z1ZTR8LFzivh" title="Interest expenses">2,484 and $<span id="xdx_904_eus-gaap--InterestExpense_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zgwSKpXwQ8vg" title="Interest expenses">13,140 during the three months ended March 31, 2024 and 2023, respectively. These notes are payable on demand and accrue interest at an annual rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20240331__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zJxvEtJ0jhJb" title="Debt instrument, interest rate">6%. The Company made principal payments of $<span id="xdx_904_eus-gaap--RepaymentsOfUnsecuredDebt_pp0p0_c20240101__20240331__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zUDroeMB7Xdf" title="Repayments of unsecured debt">79,582 during the three months ended March 31, 2024. The Company made <span id="xdx_90E_eus-gaap--RepaymentsOfUnsecuredDebt_do_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--SixPercentDemandPromissoryNotesMember__srt--TitleOfIndividualAxis__custom--JohnKeelerMember_zGO4NN06lOZ8" title="Repayments of unsecured debt">no principal payments during the three months ended March 31, 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_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20191126__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zeXc1EbtSFA" 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_907_eus-gaap--DebtInstrumentCovenantDescription_c20191126__20191126__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zp26AiFSKjcd" title="Debt instrument covenant, description">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. For the year ended December 31, 2023, $<span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zId5dBUcqWS3" title="Principal amount">250,000 of the outstanding principal was paid in shares of common stock of the Company. As of March 31, 2024, $<span id="xdx_904_eus-gaap--InterestPayableCurrent_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zfktinzP5pR5" title="Accrued interest">1,041 of the outstanding interest for the first quarter was accrued on the note by the Company. Interest expense for the note totaled approximately $<span id="xdx_905_eus-gaap--InterestExpenseDebt_pp0p0_c20240101__20240331__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zWdZA9CDYcnh" title="Interest expenses">1,000 and $<span id="xdx_907_eus-gaap--InterestExpenseDebt_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--FiveYearUnsecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--WalterLubkinJrMember_zN954mPWKVRh" title="Interest expenses">3,500 during the three months ended March 31, 2024 and 2023, respectively. As of March 31, 2024 and December 31, 2023, the outstanding principal balance on the note totaled $100,000. 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_906_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z0JMqZw1rpG7">5,750,000 (the “2022 Lind Note) and a <span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dxL_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zDmDD5hW00Nf" title="::XDX::P5Y">five-year warrant to purchase <span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zqplDr60Oxp4">1,000,000 shares of common stock at an exercise price of $<span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zMF1XlVLa0d7">4.50 per share, subject to customary adjustments (<span id="xdx_904_eus-gaap--ConversionOfStockSharesConverted1_pip0_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zeDDva6WhaGh" title="Conversion of stock shares converted">1,000 shares of common stock at an exercise price of $<span id="xdx_90E_eus-gaap--CommonStockConvertibleConversionPriceIncrease_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z3buBgJ0qSMl" title="Convertible conversion price increase">4,500 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_90C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__srt--RangeAxis__srt--MaximumMember_zyTejrtzAfrf" title="Class of warrant, exercise price">4.50 per share (exercise price of $<span id="xdx_902_eus-gaap--CommonStockConvertibleConversionPriceIncrease_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zEHiL1XJsWt" title="Convertible conversion price increase">4,500 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_90A_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zquz7T7oPA4l" title="Commitment fee">150,000 commitment fee to Lind and $<span id="xdx_903_eus-gaap--DeferredFinanceCostsNet_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zPU8VvtKFjZ8" title="Debt issuance costs">87,144 of debt issuance costs. The Company recorded a total of $<span id="xdx_902_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zqW8IoHJ9VQ" title="Debt instrument, unamortized discount">2,022,397 debt discount at issuance of the debt, including original issuance discount of $<span id="xdx_906_eus-gaap--PaymentsOfDebtIssuanceCosts_pp0p0_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zArepsaMZnvb" title="Original issuance discount">750,000, commitment fee of $<span id="xdx_90A_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zL65gIIVeltf" title="Commitment fee">150,000, $<span id="xdx_909_eus-gaap--DeferredFinanceCostsNet_iI_pp0p0_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z40v8XVTVkya" title="Debt issuance cost">87,144 debt issuance cost, and $<span id="xdx_900_eus-gaap--FairValueAdjustmentOfWarrants_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zjwYr8KdUgN" title="Fair value adjustment of warrants">1,035,253 related to the fair value of warrants issued. Amortization expense recorded in interest expense totaled $<span id="xdx_901_eus-gaap--InterestExpenseDebt_pp0p0_c20240101__20240331__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zKkry826Wo4a" title="Interest expense">0 and $<span id="xdx_908_eus-gaap--InterestExpenseDebt_pp0p0_c20230101__20230331__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zFgYvRLUUfS7" title="Interest expense">273,614 for the three months ended March 31, 2024 and 2023, respectively. <span id="xdx_900_eus-gaap--DebtInstrumentDescription_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z7C1OOuXwuYf" title="Repayment description">The outstanding principal under the 2022 Lind Note was payable commencing July 24, 2022, in 18 consecutive monthly installments of $<span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPayment_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zl5F9yjPWGfe" 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 $1,500 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 would 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 was mandatorily payable prior to maturity if the Company issued any preferred stock (with certain exceptions described in the note) or, if the Company or its subsidiaries issued any debt. 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 failed to maintain the listing and trading of its common stock, the note would 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_901_eus-gaap--DebtWeightedAverageInterestRate_iI_pid_dp_uPure_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zaP9hldtA4lg" 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 engaged in capital raising transactions, Lind had the right to purchase up to <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__srt--RangeAxis__srt--MaximumMember_zJXS3tA1EDbi" title="Debt instrument, interest rate">10% of the new securities. The 2022 Lind Note was convertible into common stock at $<span id="xdx_900_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20220422__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zzTGFz6P1PN3" title="Conversion price">5.00 per share ($<span id="xdx_906_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20220422__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__srt--RangeAxis__srt--MaximumMember_ziRF42FSLex3" title="Conversion price">5,000 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_900_ecustom--CommonStockOutstandingSharesPercentage_iI_pid_dp_uPure_c20220422__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zUwWs3nS9Eia" 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_904_ecustom--DebtInstrumentConversionDescription_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zWY61Vt17jE7" title="Debt description">Upon a change of control of the Company, as defined in the 2022 Lind Note, Lind had 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 contained 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 would become immediately due and payable at a default interest rate of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z6GwcDsrgG06" 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_901_eus-gaap--DebtWeightedAverageInterestRate_iI_dp_uPure_c20220124__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zeGrzATPT01d" title="Debt weighted average interest rate">80% of the average of the three lowest daily VWAPs. During the year ended December 31, 2023, the Company made aggregate principal payments on the 2022 Lind Note of $<span id="xdx_901_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zVqI3xqYCp6h" title="Principal payment">2,075,900 through the issuance of an aggregate of <span id="xdx_902_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zUbOBSoLpeCc" title="Issuance of shares">27,584 shares of common stock, including a principal payment of $<span id="xdx_90C_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20240101__20240331__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zOtkXlwZKZP" title="Principal payment">1,094,800 through the issuance of an aggregate of <span id="xdx_904_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240101__20240331__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zR6vyNI6AC67" title="Issuance of shares">7,471 shares of common stock during the three months ended March 31, 2023. On September 15, 2023, the Company paid $<span id="xdx_909_eus-gaap--ExtinguishmentOfDebtAmount_c20230915__20230915__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zS0XXhzwsnU5" title="Extinguishment of debt">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_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zQUNG8G3cvdd" title="Principal amount">1,200,000 (the “2023 Lind Note”) and a warrant (the “Lind Warrant”) to purchase <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pp0p0_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zg9YQg0uAe9a" title="Purchase of common stock">8,701 shares of common stock of the Company commencing six months after issuance and exercisable for <span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zFhiBxhR1TQ7" title="Warrants and rights outstanding, term">five years at an exercise price of $<span id="xdx_90F_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zQkaXoPLHpMg" title="Exercise price">122.50 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_90D_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zqpw3CFvqPu5" title="Principal amount">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. 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_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__srt--RangeAxis__srt--MaximumMember_zmcE95dZRkUe" 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_900_ecustom--CommonStockOutstandingSharesPercentage_iI_pid_dp_uPure_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zFZbO8DwgHd6" 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) $120.00; 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 fair value of the derivative liability at issuance amounting to $264,687 was recorded as debt discount and amortized over the term of the note. 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_zIwEFyIykRzh" 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_90A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--InvestorMember_zvKWHie8kDe2" title="Warrants to purchase common stock">8,701 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_906_eus-gaap--SharesIssuedPricePerShare_iI_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--InvestorMember_zdSQgxbBnop7" title="Exercise price">122.70 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_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember__us-gaap--DebtInstrumentAxis__custom--SeniorConvertiblePromissoryNoteMember_zlmJRkYmpj0c" title="Debt principal amount">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_909_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zLkD6l8jy5T8" title="Principal amount">300,000 and a warrant to purchase <span id="xdx_906_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pp0p0_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zeVqRn8qxSN3" title="Warrants outstanding">3,505 shares of common stock of the Company at an exercise price of $<span id="xdx_90A_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zGchY9J5ZXH9" title="Exercise price">67.00 per share for $<span id="xdx_90E_ecustom--ProceedsFromWarrantExercise_c20230727__20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zFRg9A1WFYX7" title="Proceeds from common stock warrants exercised">250,000. In connection with the issuance of the note and the warrant, the Company paid a $<span id="xdx_907_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z0lToKLlQuV8" title="Commitment fee">12,500 commitment fee. The proceeds from the sale of the note and warrant are for general working capital purposes. Due to the variable conversion price of the convertible promissory note, pursuant to the Purchase Agreement Amendment, the embedded conversion feature was accounted for as a derivative liability. The fair value of the derivative liability at issuance amounting to $118,984 was recorded as debt discount and amortized over the term of the note. During the three months ended March 31, 2024, $60,000 of note principal was converted to 15,000 shares of common stock. As of March 31, 2024, the outstanding balance on the notes was $1,440,000, net of debt discount of $906,942, and totaling $533,058. For the three months ended March 31, 2024 and 2023, amortization of debt discounts totaled $113,352 and $273,614, respectively. Agile Lending, LLC Loans 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. For the year ended December 31, 2023, the Company made principal and interest payments on the loan totaling $525,000 and $114,692, respectively, and the outstanding interest balance was refinanced in the January 2, 2024 loan. On October 19, 2023, the Borrowers entered into a subordinated business loan and security agreement with Agile and Agile Capital as collateral agent, which provides for a term loan to the Company in the amount of $210,000 which principal and interest (of $84,000) is due on April 1, 2024. Commencing October 19, 2023, the Company is required to make weekly payments of $12,250 until the due date. The loan may be prepaid subject to a prepayment fee. An administrative agent fee of $10,000 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 October 19, 2023, in the principal amount of $210,000 which note is secured by all of the Borrowers’ assets, including receivables. For the three months ended March 31, 2024, the Company made principal payments on the loan totaling $<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20240101__20240331__dei--LegalEntityAxis__custom--AgileLendingLLCLoanMember__us-gaap--DebtInstrumentAxis__custom--LoanMember_zCpEus48HV1g" title="Principal payment">112,000 and interest payments of $<span id="xdx_906_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20240101__20240331__dei--LegalEntityAxis__custom--AgileLendingLLCLoanMember__us-gaap--DebtInstrumentAxis__custom--LoanMember_zeJixErPwfyb" title="Debt interest amount">47,250. The outstanding balance on the loan was $<span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_c20240331__dei--LegalEntityAxis__custom--AgileLendingLLCLoanMember__us-gaap--DebtInstrumentAxis__custom--LoanMember_zC2VKVNYoUF4" title="Debt instrument carrying value">0 as of March 31, 2024. On January 2, 2024, the Company, and Keeler & Co. entered into a subordinated business loan and security agreement with Agile and Agile Capital as collateral agent, which provides for a term loan to the Company in the amount of $<span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_c20240102__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__dei--LegalEntityAxis__custom--AgileLendingLLCAndAgileCapitalFundingLLCMember_z1QJac70jOga" title="Principal amount">122,491 which principal and interest (of $<span id="xdx_905_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20240102__20240102__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__dei--LegalEntityAxis__custom--AgileLendingLLCAndAgileCapitalFundingLLCMember_z9ar4JKdKlt8" title="Interest amount">48,996) is due on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20240102__20240102__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__dei--LegalEntityAxis__custom--AgileLendingLLCAndAgileCapitalFundingLLCMember_z6mxOy5Ulgle" title="Due date">May 31, 2024. Commencing January 5, 2024, the Company is required to make weekly payments of $<span id="xdx_90C_eus-gaap--PaymentsForFees_c20240105__20240105__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__dei--LegalEntityAxis__custom--AgileLendingLLCAndAgileCapitalFundingLLCMember_z9UyBo4EZMu3" title="Payment for fee">7,795 until the due date. The loan may be prepaid subject to a prepayment fee. An administrative agent fee of $<span id="xdx_90B_eus-gaap--DebtInstrumentFeeAmount_iI_c20240105__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__dei--LegalEntityAxis__custom--AgileLendingLLCAndAgileCapitalFundingLLCMember_z5zHF1FLbSpc" title="Administrative agent fee">5,833 was paid on the loan. A default interest rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20240102__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__dei--LegalEntityAxis__custom--AgileLendingLLCAndAgileCapitalFundingLLCMember_zcMeZNbhTwsd" title="Iinterest rate">5% will become effective upon the occurrence of an event of default. In connection with the loan, Agile was issued a subordinated secured promissory note, dated January 2, 2024, in the principal amount of $122,491 which note is secured by all of the Borrower’s assets, including receivables. For the three months ended March 31, 2024, the Company made principal payments on the loan totaling $<span id="xdx_905_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20240101__20240331__dei--LegalEntityAxis__custom--AgileLendingLLCLoanMember__us-gaap--DebtInstrumentAxis__custom--LoanOneMember_zF2jiAlwopqb" title="Principal payment">72,381 and interest payments of $<span id="xdx_906_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20240101__20240331__dei--LegalEntityAxis__custom--AgileLendingLLCLoanMember__us-gaap--DebtInstrumentAxis__custom--LoanOneMember_zafm7lh20oJ" title="Debt interest amount">28,952. The outstanding balance on the loan was $<span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_iI_c20240331__dei--LegalEntityAxis__custom--AgileLendingLLCLoanMember__us-gaap--DebtInstrumentAxis__custom--LoanOneMember_zZzkwV3wKvO2" title="Debt instrument carrying value">50,110 as of March 31, 2024. On March 1, 2024, the Borrowers entered into a subordinated business loan and security agreement with Agile and Agile Capital as collateral agent, which provides for a term loan to the Company in the amount of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20240301__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__dei--LegalEntityAxis__custom--AgileLendingLLCAndAgileCapitalFundingLLCMember_zOJNjsUIEMph" title="Principal amount">210,000 which principal and interest (of $<span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20240301__20240301__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__dei--LegalEntityAxis__custom--AgileLendingLLCAndAgileCapitalFundingLLCMember_znYCUjbAzDs8" title="Interest amount">79,800) is due on <span id="xdx_903_eus-gaap--DebtInstrumentMaturityDate_c20240301__20240301__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__dei--LegalEntityAxis__custom--AgileLendingLLCAndAgileCapitalFundingLLCMember_zIEEOxT1CYH" title="Due date">August 29, 2024. Commencing March 7, 2024, the Company is required to make weekly payments of $<span id="xdx_908_eus-gaap--PaymentsForFees_c20240301__20240301__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__dei--LegalEntityAxis__custom--AgileLendingLLCAndAgileCapitalFundingLLCMember_zRGXydvbUln7" title="Payment for fee">11,146 until the due date. The loan may be prepaid subject to a prepayment fee. An administrative agent fee of $<span id="xdx_904_eus-gaap--DebtInstrumentFeeAmount_iI_c20240301__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__dei--LegalEntityAxis__custom--AgileLendingLLCAndAgileCapitalFundingLLCMember_zAoHS2rgSwL7" title="Administrative agent fee">10,000 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 March 1, 2024, in the principal amount of $210,000 which note is secured by all of the Borrowers’ assets, including receivables. For the three months ended March 31, 2024, the Company made principal payments on the loan totaling $<span id="xdx_90C_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20240101__20240331__dei--LegalEntityAxis__custom--AgileLendingLLCLoanMember__us-gaap--DebtInstrumentAxis__custom--LoanTwoMember_zNIJKA1VYi4d" title="Principal payment">33,438 and <span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPaymentInterest_do_c20240101__20240331__dei--LegalEntityAxis__custom--AgileLendingLLCLoanMember__us-gaap--DebtInstrumentAxis__custom--LoanTwoMember_zbjDn4rtUn98" title="Debt interest amount">no interest payments were made. The outstanding balance on the loan was $<span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_iI_c20240331__dei--LegalEntityAxis__custom--AgileLendingLLCLoanMember__us-gaap--DebtInstrumentAxis__custom--LoanTwoMember_zvQF8zKYnhQk" title="Debt instrument carrying value">176,562 as of March 31, 2024. ClearThink Term Loan On January 18, 2024, the Company entered into the Revenue-Based Factoring MCA Plus Agreement with ClearThink Capital LLC (“ClearThink”) which provides, among other things, for a 33-week term loan in the principal amount of $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_c20240118__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zSC0y8Sa1Sq8" title="Principal amount">200,000 (with an additional one-time commitment fee of $<span id="xdx_907_eus-gaap--DebtInstrumentFeeAmount_iI_c20240118__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zEa8H5rwruW" title="Commitment fee">50,000). Interest accrues at the rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20240118__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zbwKmlTMUfrl" title="Interest rate">25% per annum with an additional <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_dp_uPure_c20240118__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zqumx3YulUak" title="Additional interest rate">5% default interest rate or $<span id="xdx_90D_eus-gaap--DebtInstrumentFairValue_iI_c20240118__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zjLGoUbB22Hl" title="Principal amount">50,000 will be added to the principal amount and accrue after principal is paid. The Company is required to make biweekly payments of $<span id="xdx_90C_eus-gaap--PaymentsForFees_c20240118__20240118__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zakPiXqBE5R9" title="Payment for fee">14,706, commencing February 1, 2024 for the term of the agreement. On January 25, 2024, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240125__20240125__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zmhGXh7uxLhd" title="commitment fee shares">7,092 shares of common stock to ClearThink as a commitment fee, with a fair value of $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240125__20240125__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zJBywzrFygld" title="commitment fees">50,000. For the three months ended March 31, 2024, the Company made principal payments on the loan totaling $<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20240101__20240331__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--DebtInstrumentAxis__custom--LoanTwoMember_zn6LvsDRY6ak" title="Principal payment">58,824 and <span id="xdx_906_eus-gaap--DebtInstrumentPeriodicPaymentInterest_do_c20240101__20240331__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--DebtInstrumentAxis__custom--LoanTwoMember_zCxgP0jRQFIg" title="Debt interest amount">no interest payments were made. The outstanding balance on the loan was $<span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_iI_c20240331__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--DebtInstrumentAxis__custom--LoanTwoMember_zLIFDLFB4oUj" title="Debt instrument carrying value">141,176 as of March 31, 2024.

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% which increased to 4.75% in 2022. 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.

1000000

1165765

1454193

108400

93400

9900

4900

86000

2484

13140

0.06

79582

500000

250000

1041

1000

3500

100000

5750000

1000000

4.50

1000

4500

4.50

4500

150000

87144

2022397

750000

150000

87144

1035253

273614

The outstanding principal under the 2022 Lind Note was 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”) (floor price of $1,500 per share

333333

0.80

0.10

5.00

5000

0.0499 Upon a change of control of the Company, as defined in the 2022 Lind Note, Lind had 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 contained certain negative covenants, including restricting the Company from certain distributions, stock repurchases, borrowing, sale of assets, loans and exchange offers.

1.25

0.80

2075900

27584

1094800

7471

2573142

1200000

8701

P5Y

122.50

50000

0.20

0.0499

120.00

0.199 264687

1.20

8701

122.70

1800000

300000

3505

67.00

250000

12500

118984

60000

15000

1440000

906942

533058

113352 273614

525000

231000

2023-12-15

29077

25000

525000

114692

210000

84000

2024-04-01

12250

10000

210000

112000

47250

122491

48996

2024-05-31

7795

5833

0.05

122491

72381

28952

50110

210000

79800

2024-08-29

11146

10000

210000

33438

176562

200000

50000

0.25

0.05

50000

14706

7092

50000

58824

141176

Note 7. Stockholders’ Equity In January 2023, the Company sold an aggregate of 474 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_90E_eus-gaap--StockRepurchasedDuringPeriodShares_c20230131__20230131__us-gaap--TypeOfArrangementAxis__custom--SalesAgreementMember__dei--LegalEntityAxis__custom--RothCapitalPatnersLLCMember_zYsqH5eyces" title="Stock repurchased">151 of shares were repurchased from Roth for $<span id="xdx_908_eus-gaap--StockRepurchasedDuringPeriodValue_c20230131__20230131__us-gaap--TypeOfArrangementAxis__custom--SalesAgreementMember__dei--LegalEntityAxis__custom--RothCapitalPatnersLLCMember_zSy4jksmLIQ2" title="Stock repurchased value">76,323. The offering was terminated on February 2, 2023. On February 14, 2023, the Company issued 8,200 shares of common stock and <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230214__dei--LegalEntityAxis__custom--AegisCapitalCorpMember_zx14SkYWxkQc" title="Pre-Funded warrants to purchase common stock">800 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_zKIrKRTqf4Li" title="Stock issued during period, shares, issued for services">4,000 shares of common stock with a fair value of $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20230822__20230822__us-gaap--RelatedPartyTransactionAxis__custom--MarkCroneMember_zkaJpM16hZk9" 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 and no expense was recorded in 2023. The Company recognized stock compensation expense of $50,000 for the three months ended March 31, 2024 in connection with these shares. On January 25, 2024, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240125__20240125__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zctOOz1Y16o2" title="Number of issued shares of common stock">7,092 shares of common stock to ClearThink, with a fair value of $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240125__20240125__us-gaap--TypeOfArrangementAxis__custom--MCAPlusAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zKMIdTFc52ze" title="Fair value of common stock">50,000, as a commitment fee on the term loan. During February 2024 and March 2024, the Company issued an aggregate of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240201__20240331__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zi5MJU5Rqwoj" title="Number of issued shares of common stock">226,656 shares of common stock in consideration of $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240201__20240331__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zC9SVDKkV6W9" title="Number of issued shares of common stock, value">836,360 pursuant to a securities purchase agreement, dated May 16, 2023 with ClearThink. Cash proceeds received as of March 31, 2024 were $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20240329__20240331__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zdUlsWQzgadf" title="Cas proceeds">446,360 and the balance of $<span id="xdx_90C_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20240401__20240430__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_za4oCwmBYkp2" title="Cas proceeds">390,000 was received in April 2024. On February 12, 2024, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240212__20240212__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__dei--LegalEntityAxis__custom--AfritexTexasMember_zUGyKgIOH3h" title="Number of issued shares of common stock">100,000 shares of common stock to be held by The Crone Law Group as Escrow Agent with a fair value of $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240212__20240212__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__dei--LegalEntityAxis__custom--AfritexTexasMember_zBasJBJLBhS3" title="Fair value of common stock">630,000 in connection with the Option Agreement with Afritex Texas. On March 11, 2024, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240311__20240311__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundIILPMember_z6tOBUcF8p7j">15,000 shares of common stock to Lind as partial conversion of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240311__20240311__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundIILPMember_zhhCvVeZOIue">60,000 principal pursuant to the May 2023 convertible promissory note. During the three months ended March 31, 2024, the Company issued an aggregate of <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240101__20240331__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zVACPjZGvNqh" title="Number of issued shares for consulting service">5,238 shares of common stock to the designee of ClearThink for consulting services provided to the Company.

474

182982

151

76323

8200

800

1692000

4000

157980

50000

7092

50000

226656

836360

446360

390000

100000

630000

15000

60000

5238

Note 8. Options The following table represents option activity for the three months ended March 31, 2024: 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, 2023</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240101__20240331_ziH0y2oUENEb" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Number of option, outstanding beginning">6,331</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">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20240331_z4oW7ZHFIfEi" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Weighted average exercise price, outstanding beginning">1,555.52</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231_znyI8ctPUM0g" title="Weighted average remaining contractual life in years, outstanding beginning">3.80</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"> </td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Exercisable – December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iS_c20240101__20240331_zXwlQJUSNNdk" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, exercisable beginning">4,398</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iS_c20240101__20240331_zPoF04Wvotq5" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price exercisable beginning">1,555.52</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 style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20231231_zPaGHzIIw3g" title="Weighted average remaining contractual life in years, exercisable beginning">4.27</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">$</td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iS_c20240101__20240331_zmVV0h87DMm2" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate Intrinsic Value Exercisable, Beginning">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Granted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240101__20240331_zRUewxcN8ZB8" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Option, Granted">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20240331_zrV6EP38Jbp1" 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; background-color: White"> <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_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20240101__20240331_z0dePkSTbzt5" 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_98E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20240101__20240331_zeEMyV1VYjq6" 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_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20240101__20240331_z0SvPuixQaoe" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, vested">4,603</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--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20240101__20240331_zqJ316TqpTP5" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, vested">-</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: White"> <td style="padding-bottom: 2.5pt">Outstanding – March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20240101__20240331_zWealWPaVanf" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, outstanding ending">6,331</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20240101__20240331_zZRfAfi1UqGk" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding ending">1,475.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240331_zHcDWIJ3xV7g" title="Weighted average remaining contractual life in years, outstanding ending">3.55</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 – March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20240101__20240331_zDhOessSl5lc" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, exercisable ending">4,603</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20240101__20240331_z0A2CyO4uBHj" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable ending">1,475.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20240331_ztkTZ8qBa2j8" title="Weighted average remaining contractual life in years, exercisable ending">3.96</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pp0p0_c20240101__20240331_z1NpW6yk28t" 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 three months ended March 31, 2024, the Company recognized $8,800 of compensation expense for vested stock options issued to directors, contractors and employees during 2019 to 2024.

The following table represents option activity for the three months ended March 31, 2024: 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, 2023</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240101__20240331_ziH0y2oUENEb" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Number of option, outstanding beginning">6,331</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">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20240331_z4oW7ZHFIfEi" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Weighted average exercise price, outstanding beginning">1,555.52</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231_znyI8ctPUM0g" title="Weighted average remaining contractual life in years, outstanding beginning">3.80</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"> </td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Exercisable – December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iS_c20240101__20240331_zXwlQJUSNNdk" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, exercisable beginning">4,398</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iS_c20240101__20240331_zPoF04Wvotq5" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price exercisable beginning">1,555.52</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 style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20231231_zPaGHzIIw3g" title="Weighted average remaining contractual life in years, exercisable beginning">4.27</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">$</td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iS_c20240101__20240331_zmVV0h87DMm2" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate Intrinsic Value Exercisable, Beginning">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Granted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240101__20240331_zRUewxcN8ZB8" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Option, Granted">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20240331_zrV6EP38Jbp1" 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; background-color: White"> <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_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20240101__20240331_z0dePkSTbzt5" 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_98E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20240101__20240331_zeEMyV1VYjq6" 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_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20240101__20240331_z0SvPuixQaoe" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, vested">4,603</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--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20240101__20240331_zqJ316TqpTP5" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, vested">-</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: White"> <td style="padding-bottom: 2.5pt">Outstanding – March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20240101__20240331_zWealWPaVanf" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, outstanding ending">6,331</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20240101__20240331_zZRfAfi1UqGk" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding ending">1,475.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240331_zHcDWIJ3xV7g" title="Weighted average remaining contractual life in years, outstanding ending">3.55</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 – March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20240101__20240331_zDhOessSl5lc" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of option, exercisable ending">4,603</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20240101__20240331_z0A2CyO4uBHj" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable ending">1,475.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20240331_ztkTZ8qBa2j8" title="Weighted average remaining contractual life in years, exercisable ending">3.96</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pp0p0_c20240101__20240331_z1NpW6yk28t" 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>

6331

1555.52

P3Y9M18D

4398

1555.52

P4Y3M7D

4603

6331

1475.00

P3Y6M18D

4603

1475.00

P3Y11M15D

8800

Note 9. Warrants The following table represents warrant activity for the three months ended March 31, 2024: 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, 2023</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zd6iyKAI7pBe" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Number of Shares, Warrants Outstanding Beginning">14,619</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_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zYjpWDKrd8Zk" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Weighted Average Exercise Price, Outstanding Beginning">601.78</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_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTermBeginning_dtY_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zQOr7htZ5wRe" title="Weighted Average Remaining Contractual Life Warrants Outstanding, Beginning">4.20</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; background-color: White"> <td style="padding-bottom: 2.5pt">Exercisable – December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iS_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ztpY8nkd4g5h" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Exercisable Beginning">11,114</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iS_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zeymT8RQ7jYj" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price Exercisable Beginning">770.50</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingExercisableWeightedAverageRemainingContractualTerm_dtY_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zxsXGujb0e8d" title="Weighted Average Remaining Contractual Life Warrants Exercisable, Beginning">5.52</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">$</td><td id="xdx_98B_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iS_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zx2Rgh9OGYO8" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate Intrinsic Value Exercisable, Beginning">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Granted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z2TUoMGhTzu3" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Granted">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zjazUTcg1Sb5" 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; background-color: White"> <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_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zeh1wGNKtj7g" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Exercised">-</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">$</td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentExercisedInPeriodWeightedAverageExercisePrice_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zoKiMdvLjOqj" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price Exercised">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Forfeited or Expired</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zkNi6VLZN91c" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Forfeited or Expired">(1,000</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitedExpiredInPeriodWeightedAverageExercisePrice_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zJ5gyvjjGC1f" 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; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding – March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ze7TIVX7ddSd" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Outstanding Ending">13,619</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_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zX7hUDiGSw7d" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Outstanding Ending">315.55</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTermEnding_dtY_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUl94XAzwxs4" title="Weighted Average Remaining Contractual Life Warrants Outstanding, Ending">4.25</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 – March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iE_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z5Gm8X8NvbUk" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Exercisable Ending">13,619</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_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iE_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zfomdsjDFe5j" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price Exercisable Ending">315.55</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_905_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20240331_zqy8B2MQdDke" title="Weighted Average Remaining Contractual Life Warrants Exercisable, Ending">4.25</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--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iE_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zulhPPG8Zcpi" 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 May 30, 2023, in connection with the issuance of the $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zgLTPoVYM7t3">1,200,000 promissory note to Lind pursuant to a securities purchase agreement, the Company issued Lind a <span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dxL_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zAieB6kjzpGh" 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_zjSuZ8XuAzO8">8,701 shares of common stock at an exercise price of $<span id="xdx_908_ecustom--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRightsOne_iI_c20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z7QQtYHqAbR6">122.70 per share. The warrant provides for cashless exercise and full ratchet anti-dilution provisions. The fair value of the warrants of $<span id="xdx_901_eus-gaap--FairValueAdjustmentOfWarrants_c20230530__20230530__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zT4fG5C3zzsa">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 $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z5HG5lZhOcnb">300,000 promissory note to Lind pursuant to the Purchase Agreement Amendment, the Company issued Lind a <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dxL_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zUrMreaylNf1" title="::XDX::P5Y">five-year warrant exercisable six months from the date of issuance to purchase <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_z7w3m2IbBv6">3,505 shares of common stock at an exercise price of $<span id="xdx_900_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_zM0YiG1gyJL4">67.00 per share. The warrant provides for cashless exercise and full ratchet anti-dilution provisions. The fair value of the warrants of $<span id="xdx_902_eus-gaap--FairValueAdjustmentOfWarrants_c20230727__20230727__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--LindGlobalFundTwoLPMember_ze9vuuNr9WKg">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, the Company issued five-year Series A-1 warrants to purchase up to <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230911__us-gaap--ClassOfWarrantOrRightAxis__custom--SeriesA1WarrantsMember_zJJbjGpJxuK7" title="Warrant to purchase shares">214,823 shares of common stock which warrants are exercisable upon stockholder approval at an exercise price of $23.28 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 March 31, 2024. On September 11, 2023, in connection with the underwritten public offering, the Company issued eighteen-month Series A-2 warrants to purchase up to <span id="xdx_907_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230911__us-gaap--ClassOfWarrantOrRightAxis__custom--SeriesA2WarrantsMember_ztaBaBnkTyE1" title="Warrant to purchase shares">214,823 shares of common stock which warrants are exercisable upon stockholder approval at an exercise price of $23.28 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 March 31, 2024. There was no warrant activity for the three months ended March 31, 2024.

The following table represents warrant activity for the three months ended March 31, 2024: 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, 2023</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zd6iyKAI7pBe" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Number of Shares, Warrants Outstanding Beginning">14,619</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_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zYjpWDKrd8Zk" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Weighted Average Exercise Price, Outstanding Beginning">601.78</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_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTermBeginning_dtY_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zQOr7htZ5wRe" title="Weighted Average Remaining Contractual Life Warrants Outstanding, Beginning">4.20</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; background-color: White"> <td style="padding-bottom: 2.5pt">Exercisable – December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iS_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ztpY8nkd4g5h" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Exercisable Beginning">11,114</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iS_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zeymT8RQ7jYj" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price Exercisable Beginning">770.50</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingExercisableWeightedAverageRemainingContractualTerm_dtY_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zxsXGujb0e8d" title="Weighted Average Remaining Contractual Life Warrants Exercisable, Beginning">5.52</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">$</td><td id="xdx_98B_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iS_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zx2Rgh9OGYO8" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate Intrinsic Value Exercisable, Beginning">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Granted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z2TUoMGhTzu3" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Granted">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zjazUTcg1Sb5" 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; background-color: White"> <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_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zeh1wGNKtj7g" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Exercised">-</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">$</td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentExercisedInPeriodWeightedAverageExercisePrice_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zoKiMdvLjOqj" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price Exercised">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Forfeited or Expired</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zkNi6VLZN91c" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Forfeited or Expired">(1,000</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitedExpiredInPeriodWeightedAverageExercisePrice_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zJ5gyvjjGC1f" 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; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding – March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ze7TIVX7ddSd" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Outstanding Ending">13,619</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_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zX7hUDiGSw7d" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Outstanding Ending">315.55</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTermEnding_dtY_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUl94XAzwxs4" title="Weighted Average Remaining Contractual Life Warrants Outstanding, Ending">4.25</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 – March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iE_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z5Gm8X8NvbUk" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Warrants Exercisable Ending">13,619</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_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iE_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zfomdsjDFe5j" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price Exercisable Ending">315.55</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_905_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20240331_zqy8B2MQdDke" title="Weighted Average Remaining Contractual Life Warrants Exercisable, Ending">4.25</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--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableIntrinsicValue1_iE_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zulhPPG8Zcpi" 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>

14619

601.78 P4Y2M12D 11114 770.50 P5Y6M7D

-1000

13619

315.55 P4Y3M 13619 315.55 P4Y3M

1200000

8701

122.70

381538

300000

3505

67.00

72208

214823

23.28

214823

23.28

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 $17,400 on the lease for the three months ended March 31, 2023. For the three months ended March 31, 2024, the Company paid $17,400 under this lease. Coastal Pride leases approximately 1,100 square feet of office space in Beaufort, South Carolina which consists of a lease with a related party for $1,000 per month that expires in October 2024. For the three months ended March 31, 2024, Coastal Pride paid $3,000 on the lease. Coastal Pride also leased a 9,050 square foot facility for $1,000 per month from Gault for its soft-shell crab operations in Beaufort, South Carolina under a one-year lease that expired in February 2023. On February 3, 2023, the lease was renewed for $1,500 per month until February 2024. On February 3, 2024, Coastal Pride entered into a verbal month-to-month lease agreement with Gault for $1,500 per month. For the three months ended March 31, 2024, Coastal Pride paid $4,500 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 $2,500 per month plus taxes, from Steve and Janet Atkinson, the former TOBC owners. On April 1, 2022, TOBC entered into a new five-year lease with Steve and Janet Atkinson for CAD$<span id="xdx_903_eus-gaap--LeaseCost_uCAD_c20240101__20240331__dei--LegalEntityAxis__custom--TOBCMember__srt--TitleOfIndividualAxis__custom--SteveAndAtkinsonMember_zq9UaBKrybs9" title="Amount of lease cost recognized by lessee for lease contract.">2,590 per month plus taxes, and an additional five-year lease with Kathryn Atkinson for CAD$<span id="xdx_905_eus-gaap--LeaseCost_uCAD_c20240101__20240331__dei--LegalEntityAxis__custom--TOBCMember__srt--TitleOfIndividualAxis__custom--KathrynAtkinsonMember_zx4qdmM1KUdj" title="Amount of lease cost recognized by lessee for lease contract.">2,370 per month plus taxes. Both leases are renewable for two additional five-year terms. Rental and equipment lease expenses were approximately $42,600 and $44,500 for the three months ended March 31, 2024 and 2023, respectively.

17400

1100

1000

3000

9050

1000

1500

4500

2500

2590

2370

42600

44500

Note 11. Subsequent Events Afritex Manufacturing Agreement On April 4, 2024, the Company entered into a two-year contract manufacturing agreement with Afritex Ventures, Inc., a Texas corporation, and a commercial manufacturer of food products (the “Supplier), and Eagle Rising Food Solutions LLC, a Florida corporation and a national seafood distributor (the “Buyer”), effective March 21, 2024. The agreement automatically renews for successive one-year terms if not terminated by either party at least sixty days prior to the end of the then current term. Pursuant to the agreement, the Supplier will manufacture certain food products and provide consulting services to Buyer based on Buyer’s purchase orders. The Buyer granted the Supplier a non-exclusive, worldwide, royalty-free license to use its trademarks for such products. Under the agreement, the Supplier is responsible for product production and certain storage and the Buyer is responsible for the cost of freight and delivery of the products and is required to pay invoices within 35 days of receipt of the products. Late payments are subject to interest of 1% of the outstanding amount per month. The agreement may be terminated in the event of certain defaults which are not cured as set forth in the agreement. Either party may terminate the agreement in the event of the other party’s insolvency or inability to meet obligations, (ii) filing of voluntary or involuntary petition of bankruptcy, (iii) institution of legal proceedings against the other party by creditors or stockholders, or (iv) appointment of a receiver. Shares issuances During April 2024, May 2024, and June 2024, the Company issued an aggregate of <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240430__20240430__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zVtKKllPgUk6" title="Number of issued shares of common stock"><span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240531__20240531__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zNZRh5AVUY3d" title="Number of issued shares of common stock"><span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240630__20240630__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zQTNe6Y0H5sb" title="Number of issued shares of common stock">1,113,000 shares of common stock in consideration of $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240430__20240430__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zuZSuUFcP3w3" title="Number of issued shares of common stock, value"><span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240531__20240531__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zQKLn4d8JCn5" title="Number of issued shares of common stock, value"><span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240630__20240630__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zdGqAHPnX0wb" title="Number of issued shares of common stock, value">2,147,090 pursuant to a securities purchase agreement, dated May 16, 2023 with ClearThink. Cash proceeds received as of July 27, 2024 were $<span id="xdx_907_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20240727__20240727__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zXbFfppAyG69" title="Cas proceeds">2,147,090. During April 2024, May 2024, and July 2024, the Company issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240430__20240430__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zj19cmwAxm0i" title="Common stock issued for service, shares"><span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240531__20240531__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z1JaOq4sjwL5" title="Common stock issued for service, shares"><span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240630__20240630__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zJTvNRQuZBQg" title="Common stock issued for service, shares">16,219 shares of common stock to the designee of ClearThink for consulting services fee totaling $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20240430__20240430__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z84piKr9sZJ2" title="Common stock issued for service, value"><span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20240531__20240531__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zf02BiyqrASf" title="Common stock issued for service, value"><span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20240630__20240630__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zDhE5iZDCL7b" title="Common stock issued for service, value">33,000 provided to the Company. On April 2024, May 2024, June 2024, and July 2024, the Company issued an aggregate of <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240430__20240430__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zP6uVlcvQ4if" title="Common stock issued for conversion, shares"><span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240531__20240531__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zoGQM80pP7P" title="Common stock issued for conversion, shares"><span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240731__20240731__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zMXMAmDTDgB8" title="Common stock issued for conversion, shares">556,531 shares of common stock to Lind as partial conversion of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20240430__20240430__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zKmxh7rgfQDg" title="Common stock issued for conversion, values"><span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20240531__20240531__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z1H28vmiN3Md" title="Common stock issued for conversion, values"><span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20240731__20240731__dei--LegalEntityAxis__custom--ClearThinkCapitalMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zd0Ind0sFkGl" title="Common stock issued for conversion, values">1,084,900 principal pursuant to the May 2023 convertible promissory note. On May 22, 2024, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240522__20240522__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zWL4t31Yjt84" title="Issuance of service, shares">10,000 shares of common stock to Hart, with a fair value of $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20240522__20240522__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__dei--LegalEntityAxis__custom--ClearThinkCapitalMember_zZRTv0Kd3jx7" title="Issuance of service, value">23,300, as a commitment fee on the promissory note. Note Issuances On April 16, 2024, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with Hart Associates, LLC, a Delaware limited liability company (the “Hart”), pursuant to which the Company issued a promissory note in the principal amount of $<span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_c20240416__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zOQ0uYoEeZvl" title="Principal amount">300,000 and will issue <span id="xdx_90A_ecustom--NumberOfSharesToBeIssued_c20240416__20240416__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z4d7OQJbjAQb" title="Number of shares to be issued">10,000 shares of its common stock to Hart (the “Hart Note”). The Hart Note has a one-time interest payment of $<span id="xdx_90F_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20240416__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zd5nZYjSulA7" title="Interest payable">50,000 payable on the maturity date of May 15, 2024, which can be extended up to 90 days. The proceeds from the sale of the Hart Note are for general working capital. The Company may prepay the Hart Note at any time without penalty. The Company’s failure to comply with the material terms of the Hart Note will be considered an event of default and the principal sum of the Hart Note will increase by <span id="xdx_90F_ecustom--DebtInstrumentIncreaseInPrincipalPercentage_pid_dp_uPure_c20240416__20240416__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zQNzMd8Uvwql" title="Increase in principal percentage">20% of the outstanding balance for each subsequent 30 days it remains in default. On April 16, 2024, the Company issued to 1800 Diagonal Lending LLC, a Virginia limited liability company (“Diagonal”), a convertible promissory note in the principal amount of $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_c20240416__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--DiagonalLendingLLCMember_zMkP9CSfy4Wf" title="Principal amount">138,000 with an original issue discount of $<span id="xdx_902_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20240416__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--DiagonalLendingLLCMember_zwVy3VAzkmeb" title="Original issue discount">23,000 (the “Diagonal Note”). The Diagonal Note has a one-time interest payment of $<span id="xdx_900_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20240416__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--DiagonalLendingLLCMember_zechk5phOEC7" title="Interest payable">26,220 paid upon issuance and a maturity date of January 15, 2025. The proceeds from the sale of the Diagonal Note are for general working capital. Upon the occurrence of an event of default as described in the Diagonal Note, the Diagonal Note will become immediately due and payable at a default interest rate of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20240416__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--DiagonalLendingLLCMember_zxvbEGqCv9nf" title="Interest rate">150% of the then outstanding principal amount of the Diagonal Note. Additionally, Diagonal will have the right to convert all or any part of the outstanding and unpaid amount of the Diagonal Note into shares of the Company’s common stock at a conversion price of <span id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentRate_dp_uPure_c20240416__20240416__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--DiagonalLendingLLCMember_zgFv9dlYjeFb" title="Conversion price percentage">61% of the market price as described in the Diagonal Note. The Company may not, without Diagonal’s written consent, sell, lease or otherwise dispose of any significant portion of its assets except in the ordinary course of business. The Company will reserve a sufficient number of shares to provide for the issuance of shares upon the full conversion of the Diagonal Note. On May 9, 2024, the Company entered into a subordinated business loan and security agreement with Agile and Agile Capital as collateral agent whereby the Company issued a promissory note for a term loan in the amount of $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_c20240509__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zmlSC0RxNIQb" title="Principal amount">210,000 which principal and interest (of $<span id="xdx_90A_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20240509__20240509__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zRF6uJUhagSg" title="Interest, amount">84,000) is due on November 22, 2024. Commencing May 17, 2024, the Company is required to make weekly payments of $<span id="xdx_901_eus-gaap--DebtInstrumentPeriodicPayment_c20240509__20240509__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zTeUZY1fi9Gh" title="Weekly payment">10,500 until the due date. The loan may be prepaid subject to a prepayment fee. An administrative agent fee of $<span id="xdx_908_eus-gaap--DebtInstrumentFeeAmount_iI_c20240509__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zQRopCVbqbue" title="Administrative agent fee">10,000 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 May 9, 2024, in the principal amount of $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20240509__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z0elxBHGAvt9" title="Principal amount">210,000 which note is secured by all of the Borrowers’ assets, including receivables. For the six months ended June 30, 2024, the Company made principal payments on the loan totaling $<span id="xdx_908_ecustom--PrincipalPaymentsOnLoan_c20240101__20240630__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zG8LxKt6mNI" title="Principal payments on loan">73,500 and no interest payments were made. The outstanding balance on the loan was $<span id="xdx_908_eus-gaap--LoansPayable_iI_c20240630__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zxNlvhrg1Dck" title="Outstanding loan balance">136,500 as of June 30, 2024. On July 25, 2024, the Company entered into a second subordinated business loan and security agreement with Agile and Agile Capital as collateral agent whereby the Company issued a promissory note for a term loan in the amount of $<span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_c20240725__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zS50OsPjNX5i" title="Principal amount">210,000 which principal and interest (of $<span id="xdx_900_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20240725__20240725__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z3ekR0tFyGaf" title="Interest, amount">84,000) is due on January 31, 2025. Commencing August 2, 2024, the Company is required to make weekly payments of $<span id="xdx_909_eus-gaap--DebtInstrumentPeriodicPayment_pp2d_c20240725__20240725__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z0Q5ak4IaF8c" title="Weekly payment">10,888.89 until the due date. The loan may be prepaid subject to a prepayment fee. An administrative agent fee of $<span id="xdx_90B_eus-gaap--DebtInstrumentFeeAmount_iI_c20240725__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z6KKgQN07kKj" title="Administrative agent fee">10,000 was paid on the loan. On May 17, 2024 the Company issued a promissory note to FirstFire Global Opportunities Fund, LLC (“FirstFire”), in the principal amount of $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_c20240517__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zaGmNMpywz72" title="Principal amount">240,000 (the “FirstFire Note”) at a rate of 19% per annum. The FirstFire Note has a one-time interest payment of $<span id="xdx_908_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20240517__20240725__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_znKd9Lz9rBY1" title="Interest, amount">45,600 paid upon issuance and a maturity date of April 17, 2025. Commencing August 17, 2024, the Company is required to make monthly payments until the maturity date. The Company has the right to prepay in full at any time with no prepayment penalty. An administrative agent fee of $<span id="xdx_90E_eus-gaap--DebtInstrumentFeeAmount_iI_c20240517__us-gaap--TypeOfArrangementAxis__custom--SecurityAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zkNR21rVpIyl" title="Administrative agent fee">5,000 was paid on the loan which was recognized and amortized over the term of the loan. Resignation of Chief Financial Officer and Director On May 10, 2024, Silvia Alana, a director and the Company’s Chief Financial Officer, notified the Company of her resignation from the board of directors and as Chief Financial Officer, effective May 28, 2024. Reverse Split On May 7, 2024, the Company’s board of directors approved, and on April 30, 2024, the Company’s Stockholders 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 in its sole discretion. The Board determined to effectuate a 1:50 reverse stock split (the “Reverse Stock Split”) and on May 20, 2024 the Company amended its Certificate of Incorporation to effect the Reverse Stock Split which became effective on the same day. All share and per share amounts in the financial statements have been retrospectively adjusted for all periods presented to reflect the Reverse Stock Split. British Columbia Lawsuit On July 16, 2024, the Company, through TOBC, filed a lawsuit in the Supreme Court of British Columbia (the “Court”) against their landlords Steven Atkinson, Kathryn Atkinson and Janet Atkinson (the “Landlords”) requesting a declaration that their commercial lease located at 2904 and 2934 Jameson Road, Nanaimo, B.C. V9R 6W8 dated April 1, 2022 by and between TOBC and their Landlords is a valid lease and remains in full force and effect. The Company cannot provide any assurance as to the timing of resolution or outcome of this matter.

0.01

1113000

2147090

16219

33000

556531

1084900

10000

23300

300000

10000

50000

0.20

138000

23000

26220

1.50

0.61

210000

84000

10500

10000

210000

73500

136500

210000

84000

10888.89

10000

240000

45600

5000

ratio of not less than 1-for-2 and not more than 1-for-50

1:50 reverse stock split