Annual report pursuant to Section 13 and 15(d)

STOCK OPTIONS AND WARRANTS (Tables)

STOCK OPTIONS AND WARRANTS (Tables)

12 Months Ended

Dec. 31, 2023

ECONOMIC INJURY DISASTER LOAN

Scheule of Black-Scholes option pricing model options

		2023				2022
Risk-free interest rate		3.60%-4.60		%		0.91%-4.06		%
Expected term (years)			5.00			3.00 - 5.00
Expected volatility		150.62%-152.22		%		129.95%-148.85		%
Expected dividends			0.00				0.00

Schedule of stock options activity

		Shares				Weighted- Average Exercise Price				Weighted- Average Remaining Contractual Term				Aggregate Intrinsic Value
Outstanding at January 1, 2022			815,351			$	7.85				4.9			$	795,115
Expired			(350	)			1.60				-				-
Grants			59,057				3.07				4.1				-
Outstanding at December 31, 2022			874,058			$	7.53				3.9			$	559
Expired			(8,334	)			3.00				-				-
Grants			25,719				1.75				4.5				-
Outstanding at December 31, 2023			891,443				7.41				3.0				-
Exercisable at December 31, 2023			889,151			$	7.41				3.0			$	-

Schedule of information regarding stock options

Options Outstanding											Options Exercisable
							Weighted								Weighted
							Average				Exercisable				Average
Exercise			Number of				Remaining Life				Number of				Remaining Life
Price			Options				In Years				Options				In Years

$	0.01-2.50			392,802				2.7				392,802				2.7
	2.51-5.00			54,474				2.0				54,474				2.0
	5.01 and up			444,167				3.4				441,875				3.4
				891,443				3.0				889,151				3.0

Schedule of assumptions in warrants under black scholes option pricing model

		2023				2022
Risk-free interest rate		3.60–4.73		%			2.94	%
Expected term (years)		3.00 – 4.00					3.00
Expected volatility		158.00–174.29%		%			139.37	%
Expected dividends			0.00				0.00

Schedule of changes in warrants outstanding and the related party

Warrants Outstanding												Warrants Exercisable
								Weighted												Weighted
Weighted								Average				Weighted								Average
Average								Remaining				Average								Remaining
Exercise				Number				Contractual				Exercise				Number				Contractual
Price				Outstanding				Life (Years)				Price				Exercisable				Life (Years)

$	3.31				1,565,856				2.6			$	3.31				1,565,856				2.6
$	3.31				1,565,856				2.6			$	3.31				1,565,856				2.6

Summary of warrant activity

		Number of Shares				Weighted Average Exercise Price Per Share
Outstanding at January 1, 2022			-			$	-
Grants			333,855				5.06
Outstanding at December 31, 2022			333,855			$	5.06
Grants			1,232,001				2.84
Outstanding at December 31, 2023			1,565,856			$	3.31
Exercisable at December 31, 2023			1,565,856			$	3.31