Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2024

Summary of Significant Accounting Policies

Schedule of deferred offering costs

	December 31,		December 31
	2024		2023
Legal fees	$	52,131	$	-
General and administrative expenses		73,973		-
Total	$	126,104	$	-

Schedule of cost of revenue

	Years Ended
	December 31,
	2024		2023
Cost of inventory	$	407,334	$	101,978
Freight and shipping		9,321		14,494
Consulting and advisory-related party		19,400		30,100
Royalty and sales commission-related party		81,917		47,304
Rent expense		137,527		66,258
Total cost of revenue	$	655,499	$	260,134

Schedule of antidilutive securities excluded from the computation of eps

	Years Ended
	December 31,
	2024			2023
Numerator:
Net loss	$	(6,881,722	)	$	(10,102,266	)
Change in fair value of derivatives		409,776			-
Interest on convertible debts		50,723			1,311
Net loss - diluted	$	(6,421,223	)	$	(10,100,955	)
Denominator:
Weighted average common shares outstanding		50,296,518			96,663,470
Effect of dilutive shares
Convertible notes		1,273,490			300,000
Preferred stock		51,923,443			10,019,347,886
Common stock warrants		195,286			-
Diluted		103,688,737			10,116,311,356
Net income per common share:
Basic	$	(0.14	)	$	(0.10	)
Diluted	$	(0.06	)	$	(0.00	)

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

	December 31,		December 31,
	2024		2023
	Shares		Shares
Convertible notes		3,240,000		300,000
Common stock warrants		1,620,000		-
Convertible Series C Preferred Stock		51,923,443		19,347,886
Convertible Series A Preferred Stock(1)		-		10,000,000,000
		56,783,443		10,019,647,886

Schedule of stock-based compensation

	Years Ended
	December 31,
	2024		2023
Management compensation	$	-	$	180,000
Professional fees		975,249		146,850
Professional fees - related party		1,422,750		8,640,000
Advertising and marketing		660,000		-
	$	3,057,999	$	8,966,850