DIRECTORS AND EMPLOYEES’ BENEFITS (Tables)

9 Months Ended

Sep. 30, 2024

Share-Based Payment Arrangement [Abstract]

SCHEDULE OF OPTION ACTIVITY

The following tables summarize stock option activity under the 2013 Plan for the year ended December 31, 2023 and nine months ended September 30, 2024:

	Options for Common Shares			Exercise Price		Remaining Contractual Term (Years)		Aggregate Intrinsic Value
Outstanding as of January 1, 2023		1,061,333		$	0.09		1.00	$	-
Vested and exercisable at January 1, 2023		1,061,333		$	0.09		1.00	$	-
Granted		-			-
Exercised		-			-
Forfeited, cancelled, expired		(1,061,333	)		0.09
Outstanding as of December 31, 2023		-		$	-		0.00	$	-
Vested and exercisable at December 31, 2023		-		$	-		0.00	$	-
Granted		-			-
Exercised		-			-
Forfeited, cancelled, expired		-			-
Outstanding as of September 30, 2024		-		$	-		-	$	-
Vested and exercisable at September 30, 2024		-		$	-		-	$	-