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SHARE-BASED COMPENSATION (Tables)
9 Months Ended
Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]  
SCHEDULE OF STOCK-BASED COMPENSATION OPTIONS ACTIVITY

The following is a summary of stock-based compensation award activity for the nine months ended September 30, 2024:

      

   Number of
Options
 
Awards outstanding under the MSGM 2021 Stock Plan as of January 1, 2024 (net of forfeitures)   53,371 
Granted   46,000 
Forfeited, cancelled or expired   (1,469)
Awards outstanding under the MSGM 2021 Stock Plan as of September 30, 2024 (net of forfeitures)   97,902 
SCHEDULE OF STOCK BASED COMPENSATION EXPENSE

The following table summarizes stock-based compensation expense resulting from equity awards included in the Company’s condensed consolidated statements of operations:

      

   2024   2023   2024   2023 
   For the Three Months Ended
September 30,
  

For the Nine Months Ended

September 30,

 
   2024   2023   2024   2023 
General and Administrative  $24,371   $86,737   $103,746   $632,116 
Sales and Marketing   331    6,720    1,803    229,454 
Development   2,187    12,067    189    14,490 
Stock-based compensation expense  $26,889   $105,524   $105,738   $876,060