ACQUISITIONS (Tables)

12 Months Ended

Dec. 31, 2024

Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]

SCHEDULE OF UNAUDITED PRO FORMA INFORMATION

The acquired business did not contribute revenues or earnings to the Company for the period from August 16, 2024 to December 31, 2024. The following pro forma summary presents consolidated information of the Company as if the business combination had occurred on January 1, 2023.

	Pro forma year ended December 31, 2024		Pro forma year ended December 31, 2023
Revenue		67,887		262,991
Net loss		16,274,815		11,740,635

SCHEDULE OF IDENTIFIED ASSETS ACQUIRED AND LIABILITIES ASSUMED

The following table summarizes the consideration transferred to acquire RCS and the amounts of identified assets acquired and liabilities assumed at the acquisition date.

Note payable forgiven		202,093
Convertible debentures repaid on behalf of RCS		153,986
Common shares		295,000
Contingent consideration		79,000
Previously invested equity		118,850
Purchase price	$	848,929

	August 16, 2024
Purchase price		848,929
Assets acquired
In-process research and development		300,000
Trademark		10,000
Brand logo		10,000
Web domain		10,000
Customer list		138,000
Device firmware and software		50,000
Blueprints		20,000
Fair value of identified net assets acquired		538,000
Goodwill acquired on acquisition	$	310,929

SCHEDULE OF FAIR VALUE OF THE ASSETS ACQUIRED

The purchase price was allocated based on the relative fair value of the assets acquired as follows:

Assets Acquired:	Fair Value
S19J Pro Bitmain ASIC Miners	$	102,812
Natural Gas Power Plant		566,009
Power Purchase Agreement		673,769
Bitcoin Mining Facility and Infrastructure		171,116
	$	1,513,706