Quarterly report pursuant to Section 13 or 15(d)

SIGNIFICANT ACCOUNTING POLICIES (Tables)

SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2024

SIGNIFICANT ACCOUNTING POLICIES

Schedule of net sales

		Three Months Ended September 30,
		2024				2023
Sales/access fees		$	-			$	390
Distribution rights income			-				8,817
Membership/program fees			-				938
Net sales		$	-			$	10,145

		Nine Months Ended September 30,
		2024				2023
Sales/access fees		$	2,205			$	10,645
Project support income			-				25,817
Distribution rights income			4,045				26,164
Membership/program fees			1,415				7,596
Net sales		$	7,665			$	70,222

Schedule of changes in deferred revenue

Balance as of December 31, 2023
Short term		$	-
Long term			4,045
Total as of December 31, 2023			4,045
Net sales recognized			(4,045	)
Balance as of September 30, 2024		$	-

Schedule of assets and liabilities measured at fair value on a recurring basis

		December 31, 2023
		Level 1				Level 2				Level 3				Total
Liabilities:
Derivative liability		$	-			$	-			$	53,460			$	53,460
		$	-			$	-			$	53,460			$	53,460

Schedule of derivative liability

		Derivative Liability

Fair value as of December 31, 2023		$	53,460
Fair value at issuance			26,730
Fair value as of March 31, 2024			80,190
Fair value as of June 30, 2024			80,190
Debt extinguishment			(80,190	)
Fair value as of September 30, 2024		$	-

Schedule of weighted average diluted shares

		Nine Months Ended
		September 30,
		2024				2023
Shares underlying options outstanding			1,093,625				891,443
Shares underlying warrants outstanding			1,765,856				1,150,856
Convertible preferred stock outstanding			240,000				240,000
			3,099,481				2,282,299