Annual report [Section 13 and 15(d), not S-K Item 405]

SIGNIFICANT ACCOUNTING POLICIES (Tables)

SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2024

SIGNIFICANT ACCOUNTING POLICIES

Schedule of net sales

		2024				2023
Sales/access fees		$	2,205			$	20,852
Project support income			-				25,817
Distribution rights income			4,045				33,256
Membership/program fees			1,415				9,235
Net sales		$	7,665			$	89,160

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 December 31, 2024		$	-

Schedule of derivative financial instruments

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

Schedule of activities of derivative liability

		Derivative Liability

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

Schedule of computations of weighted average shares outstanding

		2024				2023
Shares underlying options outstanding			1,372,520				891,443
Shares underlying warrants outstanding			1,765,856				1,565,856
Convertible preferred stock outstanding			240,000				240,000
			3,378,376				2,697,299