WARRANTS (Table)

12 Months Ended

Dec. 31, 2023

WARRANTS

Summary of warrants issued, exercised and expired

			Weighted		Remaining
			Avg		Contractual
Warrants	Shares		Exercise price		Life in years
Balances as at December 31, 2022		-	$	-		-
Issued		185,555		13.65		4.5
Exercised		-		-		-
Expired		-		-		-
Balances as at December 31, 2023		185,555		13.65		4.5

Summary of outstanding warrants

Date		Number of		Exercise		Black-Scholes
2023	Name	5-yr Warrants		Price		Valuation
2-14 and 10-19	Boustead Securities		19,558	$	15.00	$	194,257
2-14 and 10-19	EF Hutton		19,557		15.00		194,257
10-18 and 12-18	First Fire Global		24,074		15.00		58,245
10-19 and 12-11	Mast Hill Fund		72,366		15.00		193,572
4-Jan	Spanky's Clothing, Inc.		50,000		10.00		374,453
			185,555			$	1,014,784

Schedule of Calculated Values of Option or Warrant

	Input Range	Input Range
	December 31	December 31
Description	2023	2022
a) Price of the Issuer’s Security	$3.20 - $3.38	$3.34 - $3.38
b) Exercise (strike) price of Security	$7.50 - $15.00	$7.50 - $15.00
c) Time to Maturity in years	3 to 5 years	3 to 5 years
d) Annual Risk-Free Rate	2-year T-Bill	2-year T-Bill
e) Annualized Volatility (Beta)	59% - 493%	59% - 493%