Note 2 - Correction of Previously Issued Financial Statements (Tables)

3 Months Ended

Mar. 31, 2023

Notes Tables

Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]

Balance Sheet	As of December 31, 2022
	As Reported			Adjustment			As Revised
Property and equipment, net	$	68,378		$	19,642		$	88,020
Total noncurrent assets		1,529,052			19,642			1,548,694
Total assets		1,737,596			19,642			1,757,238
Accounts payable and accrued expenses		302,266			32,391			334,657
Accounts payable and accrued expenses - related parties		203,484			124,891			328,375
Total current liabilities		1,737,933			157,282			1,895,215
Total liabilities		2,938,580			157,282			3,095,862
Accumulated deficit		(6,954,467	)		(137,640	)		(7,092,107	)
Total stockholders' deficit	$	(1,200,984	)	$	(137,640	)	$	(1,338,624	)

Statement of Operations	For the year ended December 31, 2022
	As Reported			Adjustment			As Revised
Revenue	$	270,627		$	(72,183	)	$	198,444
Gross loss		(303,143	)		(72,183	)		(375,326	)
General and administrative		692,937			35,796			728,733
Loss from operations		(1,559,845	)		(107,979	)		(1,667,824	)
Net loss		(1,582,549	)		(137,640	)		(1,720,189	)
Loss per share - basic and diluted	$	(0.08	)		(0.01	)	$	(0.09	)

Statement of Cash Flows	For the year ended December 31, 2022
	As Reported			Adjustment			As Revised
Cash Flows from Operating Activities:
Net loss	$	(1,582,549	)		(137,640	)	$	(1,720,189	)
Depreciation		4,188			4,741			8,929
Accounts payable and accrued expenses		19,917			32,391			52,308
Accounts payable and accrued expenses - related parties		(13,085	)		100,508			87,423
Net cash used in operating activities		(1,463,814	)		-			(1,463,814	)
Supplemental disclosure of non-cash investing and financing activities:
Expenses paid on behalf of the Company by related party	$	-			24,383		$	24,383