Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2024

Summary of Significant Accounting Policies

Schedule of Impact on Consolidated Statement of Operations and Comprehensive Loss of restatement

	Three Months Ended									Nine Months Ended
	September 30, 2023									September 30, 2023
	As Filed			Adjustment			As Restated			As Filed			Adjustment			As Restated
Amortization and depreciation	$	340		$	61,812		$	62,152		$	871		$	185,435		$	186,306
Total operating expense	$	9,156,070		$	61,812		$	9,217,882		$	9,930,183		$	185,435		$	10,115,618
Loss from operations	$	(9,021,243	)	$	(61,812	)	$	(9,083,055	)	$	(9,730,153	)	$	(185,435	)	$	(9,915,588	)
Net loss	$	(9,023,003	)	$	(61,812	)	$	(9,084,815	)	$	(9,732,672	)	$	(185,435	)	$	(9,918,107	)

Schedule of Impact on Consolidated Statement of Cash Flows of restatement

	Nine Months
	September 30, 2023
	As Filed			Adjustment			As Restated
Cash Flows from Operating Activities:
Net loss	$	(9,732,672	)	$	(185,435	)	$	(9,918,107	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		871			185,435			186,306
Net Cash used in Operating Activities	$	(819,936	)	$	-		$	(819,936	)

Schedule of Impact on Consolidated Statement of Stockholders' Equity of restatement

	September 30, 2023
	As Filed			Adjustment			As Restated
Stockholders' equity:
Accumulated deficit	$	(69,114,072	)	$	(185,435	)	$	(69,299,507	)
Total stockholders' equity	$	3,504,906		$	(185,435	)	$	3,319,471

Summary of Impact on Consolidated Statement of Operations and Comprehensive Loss (Restated)

	Three Months Ended									Nine Months Ended
	September 30, 2023									September 30, 2023
	As Filed and Restated (*)			Adjustment			As Reclassified			As Filed and Restated (*)			Adjustment			As Reclassified
Revenue	$	174,710		$	-		$	174,710		$	258,660		$	-		$	258,660
Cost of revenue		39,883			(39,883	)		-			58,630			(58,630	)		-
		134,827			39,883			174,710			200,030			58,630			258,660
Operating expenses
Cost of revenue (exclusive of amortization and depreciation shown separately below)		-			103,290			103,290			-			171,641			171,641
Amortization and depreciation		62,152			-			62,152			186,306			-			186,306
General and administration		146,222			(58,692	)		87,530			360,157			(120,949	)		239,208
Marketing		-			18,656			18,656			-			58,474			58,474
Management compensation		180,000			-			180,000			180,000			-			180,000
Stock-based professional fees - related party		8,640,000			(8,640,000	)		-			8,640,000			(8,640,000	)		-
Professional fees- related party		-			8,688,629			8,688,629			-			8,845,464			8,845,464
Professional fees		189,508			(72,000	)		117,508			749,155			(256,000	)		493,155
Total operating expenses		9,217,882			39,883			9,257,765			10,115,618			58,630			10,174,248
Loss from operations	$	(9,083,055	)	$	-		$	(9,083,055	)	$	(9,915,588	)	$	-		$	(9,915,588	)

Schedule of deferred offering costs

	September 30		December 31
	2024		2023
Legal fees	$	52,131	$	-
Accounting fees		5,000		-
Total	$	57,131	$	-

Schedule of cost of revenue

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2024		2023		2024		2023
Cost of inventory	$	98,637	$	79,919	$	233,362	$	110,680
Freight and shipping		1,171		-		9,321		10,425
Consulting and advisory - related party		5,800		5,900		16,200		26,700
Royalty and sales commission - related party		20,456		17,471		83,192		23,836
Total cost of revenue	$	126,064	$	103,290	$	342,075	$	171,641

Schedule of antidilutive securities excluded from the computation of eps

	September 30,		September 30,
	2024		2023
	Shares		Shares
Convertible notes		2,802,500		300,000
Convertible Series C Preferred Stock		49,690,036		19,021,061
Common stock warrants		1,401,250		-
Convertible Series A Preferred Stock(1)		-		10,000,000,000
		53,893,786		10,019,321,061

Schedule of reconciliation to net loss per common share basic and the anti-dilutive impact on net loss per share

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2024			2023			2024			2023
Numerator:
Net loss	$	(655,238	)	$	(9,084,815	)	$	(5,082,352	)	$	(9,918,107	)
Interest on convertible debts		20,879			276			21,014			1,035
Net loss - diluted	$	(634,359	)	$	(9,084,539	)	$	(5,061,338	)	$	(9,917,072	)
Denominator:
Weighted average common shares outstanding		36,563,020			97,545,388			54,993,582			96,366,267
Effect of dilutive shares
Convertible notes		2,101,413			300,000			705,584			300,000
Preferred stock		50,936,620			10,019,198,547			49,690,036			10,019,019,038
Common stock warrants		295,290			-			114,116			-
Diluted		89,896,343			10,117,043,935			105,503,318			10,115,685,305
Net income per common share:
Basic	$	(0.02	)	$	(0.09	)	$	(0.09	)	$	(0.10	)
Diluted	$	(0.01	)	$	(0.00	)	$	(0.05	)	$	(0.00	)