Cover
Cover | 6 Months Ended |
Jun. 30, 2021 | |
Cover [Abstract] | |
Document Type | S-1/A |
Amendment Flag | true |
Amendment Description | Amendment No. 2 |
Entity Registrant Name | DSG GLOBAL INC. |
Entity Central Index Key | 0001413909 |
Entity Tax Identification Number | 26-1134956 |
Entity Incorporation, State or Country Code | NV |
Entity Address, Address Line One | 207-15272 Croydon Drive |
Entity Address, Address Line Two | Surrey |
Entity Address, City or Town | British Columbia |
Entity Address, Postal Zip Code | V3Z 0Z5 |
City Area Code | (604) |
Local Phone Number | 575-3848 |
Entity Filer Category | Non-accelerated Filer |
Entity Small Business | true |
Entity Emerging Growth Company | false |
Consolidated Balance Sheets
Consolidated Balance Sheets - USD ($) | Jun. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
CURRENT ASSETS | |||
Cash | $ 148,084 | $ 1,372,016 | $ 25,494 |
Trade receivables, net | 72,901 | 27,874 | 74,793 |
Lease receivable | 93,735 | 4,297 | |
Inventories, net | 738,973 | 254,362 | 140,943 |
Prepaid expenses and deposits | 191,705 | 124,144 | 9,570 |
TOTAL CURRENT ASSETS | 1,245,398 | 1,782,693 | 250,800 |
Lease receivable | 546,705 | 38,559 | |
Fixed assets, net | 238,629 | 268,981 | 139,823 |
Equipment on lease, net | 496 | 1,457 | |
Intangible assets, net | 12,218 | 12,833 | 14,061 |
TOTAL ASSETS | 2,042,950 | 2,103,562 | 406,141 |
CURRENT LIABILITIES | |||
Trade and other payables | 1,001,851 | 1,786,313 | 2,345,333 |
Deferred revenue | 181,268 | 93,548 | 65,274 |
Operating lease liability | 127,287 | 125,864 | 62,935 |
Loans payable | 30,065 | 9,981 | 789,469 |
Derivative liability | 2,856,569 | ||
Convertible notes payable | 319,439 | 513,328 | 2,507,653 |
TOTAL CURRENT LIABILITIES | 1,659,910 | 2,529,034 | 8,627,233 |
Operating lease liability | 89,660 | 150,877 | 74,225 |
Loans payable | 214,504 | 232,834 | |
TOTAL LIABILITIES | 1,964,074 | 2,912,745 | 8,701,458 |
Going concern (Note 2) | |||
Commitments (Note 15) | |||
Contingencies (Note 16) | |||
Subsequent events (Note 18) | |||
MEZZANINE EQUITY | |||
Redeemable preferred stock | 2,827,640 | 2,239,936 | 33,807 |
STOCKHOLDERS’ DEFICIT | |||
Preferred stock, value | 2,055,600 | 2,084,680 | 200 |
Common stock, value | 114,892 | 94,018 | 1,146 |
Additional paid in capital, common stock | 47,496,666 | 43,299,937 | 28,097,710 |
Discounts on common stock | (69,838) | (69,838) | (69,838) |
Common stock to be issued | 149,500 | 1,436,044 | 7,402,254 |
Obligation to issue warrants | 163,998 | ||
Accumulated other comprehensive income | 1,242,285 | 1,252,082 | 1,372,345 |
Accumulated deficit | (53,737,869) | (51,310,040) | (45,132,941) |
TOTAL STOCKHOLDERS’ DEFICIT | (2,748,764) | (3,049,119) | (8,329,124) |
TOTAL LIABILITIES MEZZANINE EQUITY AND STOCKHOLDERS’ DEFICIT | $ 2,042,950 | $ 2,103,562 | $ 406,141 |
Consolidated Balance Sheets (Pa
Consolidated Balance Sheets (Parenthetical) - USD ($) | Jun. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Statement of Financial Position [Abstract] | |||
Inventory allowance | $ 151,191 | $ 146,292 | |
Redeemable preferred stock, par value | $ 0.001 | $ 0.001 | $ 0.001 |
Redeemable preferred stock, shares authorized | 24,010,000 | 11,000,000 | |
Redeemable preferred stock, shares issued | 3,212 | 1,024 | |
Redeemable preferred stock, shares outstanding | 3,212 | 1,024 | |
Redeemable preferred stock, shares to be issued | 48,556 | 49,706 | 48,206 |
Preferred stock, par value | $ 0.001 | $ 0.001 | $ 0.001 |
Preferred stock, shares authorized | 3,010,000 | 3,010,000 | 3,010,000 |
Preferred stock, shares issued | 200,537 | 200,508 | |
Preferred stock, shares outstanding | 200,537 | 200,508 | |
Common stock, par value | $ 0.001 | $ 0.001 | $ 0.001 |
Common stock, shares authorized | 350,000,000 | 350,000,000 | 150,000,000 |
Common stock, shares issued | 114,887,561 | 95,765,736 | 1,146,302 |
Common stock, shares outstanding | 114,887,561 | 95,765,736 | 1,146,302 |
Inventory allowance | $ 188,365 | $ 146,292 | |
Redeemable preferred stock, shares authorized | 6,020,000 | 6,010,000 |
Interim Condensed Consolidated
Interim Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended | |||
Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Income Statement [Abstract] | ||||||
Revenue | $ 494,838 | $ 123,955 | $ 881,944 | $ 274,167 | $ 900,482 | $ 1,399,420 |
Cost of revenue | 201,154 | 50,085 | 331,846 | 78,651 | 409,793 | 948,273 |
Gross profit | 293,684 | 73,870 | 550,098 | 195,516 | 490,689 | 451,147 |
Operating expenses | ||||||
Compensation expense | 639,517 | 1,023,836 | 1,902,901 | 1,666,372 | 2,164,776 | 1,921,078 |
General and administration expense | 697,875 | 191,962 | 1,099,418 | 716,709 | 3,371,325 | 886,592 |
Bad debt expense | 6,220 | 5,872 | 10,800 | 15,220 | 17,525 | 65,802 |
Depreciation and amortization expense | 6,050 | 646 | 11,173 | 1,302 | 6,759 | 4,218 |
Total operating expense | 1,349,662 | 1,222,316 | 3,024,292 | 2,399,603 | 5,560,385 | 2,877,690 |
Loss from operations | (1,055,978) | (1,148,446) | (2,474,194) | (2,204,087) | (5,069,696) | (2,426,543) |
Other income (expense) | ||||||
Foreign currency exchange | (7,523) | 54,534 | (22,349) | (66,147) | 24,900 | 37,224 |
Other income | 258 | 16,903 | ||||
Change in fair value of derivative instruments | (1,226,715) | (2,172,309) | 3,054,034 | 271,704 | ||
Gain (Loss) on extinguishment of debt | 1,040 | (389,428) | 77,356 | (817,893) | (2,904,832) | 659,999 |
Finance costs | (14,055) | (456,840) | (25,545) | (864,418) | (1,281,505) | (1,620,504) |
Total other income (expense) | (20,280) | (2,018,449) | 46,365 | (3,920,767) | (1,107,403) | (651,577) |
Loss before income taxes | (6,177,099) | (3,078,120) | ||||
Provision for income taxes | ||||||
Net loss | $ (1,076,258) | $ (3,166,895) | $ (2,427,829) | $ (6,124,854) | $ (6,177,099) | $ (3,078,120) |
Net loss per share | ||||||
Basic and diluted | $ (0.01) | $ (0.22) | $ (0.02) | $ (0.69) | ||
Basic | $ (0.17) | $ (3.84) | ||||
Diluted | $ (0.17) | $ (3.84) | ||||
Weighted average number of shares used in computing basic and diluted net income (loss) per share: | ||||||
Basic and diluted | 111,593,682 | 14,331,313 | 106,899,232 | 8,923,451 | ||
Basic | 35,744,303 | 801,993 | ||||
Diluted | 35,744,303 | 801,993 | ||||
Other comprehensive income (loss) | ||||||
Foreign currency translation adjustments | $ (3,877) | $ (92,100) | $ (9,797) | $ 97,491 | $ (120,263) | $ (93,044) |
Comprehensive loss | $ (1,080,135) | $ (3,258,995) | $ (2,437,626) | $ (6,027,363) | $ (6,297,362) | $ (3,171,164) |
Interim Consolidated Statements
Interim Consolidated Statements of Stockholders' Deficit - USD ($) | Common Stock [Member] | Additional Paid-in Capital [Member] | Discount on Common Stock [Member] | Common Stock to be Issued [Member] | Obligation to Issue Warrants [Member] | Preferred Stock [Member] | Comprehensive Income [Member] | Retained Earnings [Member] | Total |
Beginning balance, value at Dec. 31, 2018 | $ 634 | $ 22,415,121 | $ (69,838) | $ 4,872,732 | $ 1,465,389 | $ (42,054,821) | $ (13,370,783) | ||
Balance, shares at Dec. 31, 2018 | 634,471 | ||||||||
Shares to be issued for cash | 23,453 | 23,453 | |||||||
Shares to be issued for cash, shares | |||||||||
Shares issued and to be issued for services | $ 72 | 63,365 | 1,224,000 | 1,287,437 | |||||
Shares issued and to be issued for services, shares | 72,295 | ||||||||
Shares issued on conversion of debt | $ 408 | 506,060 | 506,468 | ||||||
Shares issued on conversion of debt, shares | 407,536 | ||||||||
Shares issued for debt settlement | $ 32 | 37,728 | 37,760 | ||||||
Shares issued for debt settlement, shares | 32,000 | ||||||||
Shares to be issued and warrants issued for restructure of preferred shares and debt | 5,075,436 | 6,154,801 | (4,872,732) | 6,357,505 | |||||
Preferred shares issued for services | 200 | 200 | |||||||
Shares and warrants issued for services | $ 63,437 | ||||||||
Shares and warrants issued for services, shares | 72,295 | ||||||||
Net loss for the period | (93,044) | (3,078,120) | (3,171,164) | ||||||
Ending balance, value at Dec. 31, 2019 | $ 1,146 | 28,097,710 | (69,838) | 7,402,254 | 200 | 1,372,345 | (45,132,941) | (8,329,124) | |
Balance, shares at Dec. 31, 2019 | 1,146,302 | ||||||||
Shares to be issued for cash | $ 192 | 99,839 | 100,031 | ||||||
Shares to be issued for cash, shares | 191,865 | ||||||||
Shares issued on conversion of debt | $ 4,981 | 1,095,798 | 1,100,779 | ||||||
Shares issued on conversion of debt, shares | 4,978,451 | ||||||||
Preferred shares issued for services | 767,040 | 767,040 | |||||||
Shares and warrants issued for services | $ 1,503 | 744,896 | 746,399 | ||||||
Shares and warrants issued for services, shares | 1,503,000 | ||||||||
Shares issued for share-settled debt | $ 612 | 42,245 | 171,429 | 214,286 | |||||
Shares issued for share-settled debt, shares | 612,244 | ||||||||
Issuance of shares to be issued | $ 9,430 | 7,392,824 | (7,402,254) | ||||||
Issuance of shares to be issued, shares | 9,430,146 | ||||||||
Net loss for the period | 97,491 | (6,124,854) | (6,027,363) | ||||||
Ending balance, value at Jun. 30, 2020 | $ 17,864 | 37,473,312 | (69,838) | 171,429 | 767,240 | 1,469,836 | (51,257,795) | (11,427,952) | |
Balance, shares at Jun. 30, 2020 | 17,862,008 | ||||||||
Beginning balance, value at Dec. 31, 2019 | $ 1,146 | 28,097,710 | (69,838) | 7,402,254 | 200 | 1,372,345 | (45,132,941) | $ (8,329,124) | |
Balance, shares at Dec. 31, 2019 | 1,146,302 | ||||||||
Shares to be issued for cash, shares | 191,865 | 8,062,244 | |||||||
Shares issued and to be issued for services | $ 4,303 | 1,356,481 | $ 1,360,784 | ||||||
Shares issued and to be issued for services, shares | 4,303,000 | ||||||||
Shares issued on conversion of debt | $ 52,941 | 3,524,064 | 3,577,005 | ||||||
Shares issued on conversion of debt, shares | 52,937,999 | ||||||||
Preferred shares issued for services | 2,107,040 | 2,107,040 | |||||||
Shares and warrants issued for services | $ 1,360,784 | ||||||||
Shares and warrants issued for services, shares | 4,303,000 | ||||||||
Issuance of shares to be issued | $ 16,880 | 7,504,574 | (7,521,454) | ||||||
Issuance of shares to be issued, shares | 16,880,146 | ||||||||
Warrants issued for cash | 768,008 | 768,008 | |||||||
Warrants issued for settlement of debt | 328,329 | 328,329 | |||||||
Obligation to issue warrants | 163,998 | 163,998 | |||||||
Shares issued on conversion of preferred shares | $ 17,944 | 1,578,687 | (22,560) | 1,574,071 | |||||
Shares issued on conversion of preferred shares, shares | 17,942,892 | ||||||||
Net loss for the period | (120,263) | (6,177,099) | (6,297,362) | ||||||
Shares to be issued for cash | $ 192 | 99,839 | 100,031 | ||||||
Shares to be issued for cash, shares | 191,865 | ||||||||
Shares issued and to be issued for debt settlement | $ 612 | 42,245 | 1,555,244 | 1,598,101 | |||||
Shares issued for debt settlement, shares | 2,363,532 | ||||||||
Ending balance, value at Dec. 31, 2020 | $ 94,018 | 43,299,937 | (69,838) | 1,436,044 | 163,998 | 2,084,680 | 1,252,082 | (51,310,040) | (3,049,119) |
Balance, shares at Dec. 31, 2020 | 95,765,736 | ||||||||
Shares to be issued for cash, shares | 115,000 | ||||||||
Shares issued on conversion of debt | $ 2,140,976 | ||||||||
Shares issued on conversion of debt, shares | 10,839,138 | ||||||||
Shares issued for debt settlement | $ 8,254 | 1,488,625 | (1,436,044) | 60,835 | |||||
Shares issued for debt settlement, shares | 8,253,975 | ||||||||
Preferred shares issued for services | 849,600 | 849,600 | |||||||
Cancellation of shares due to duplicate issuance | |||||||||
Cancellation of shares due to duplicate issuance, shares | (1,751,288) | ||||||||
Shares and warrants issued for services | $ 1,780 | 577,968 | 149,500 | (163,998) | 565,250 | ||||
Shares and warrants issued for services, shares | 1,780,000 | ||||||||
Shares issued on conversion of preferred shares | $ 10,840 | 2,130,136 | (878,680) | 1,262,296 | |||||
Shares issued on conversion of preferred shares, shares | 10,839,138 | ||||||||
Net loss for the period | (9,797) | (2,427,829) | (2,437,626) | ||||||
Ending balance, value at Jun. 30, 2021 | $ 114,892 | $ 47,496,666 | $ (69,838) | $ 149,500 | $ 2,055,600 | $ 1,242,285 | $ (53,737,869) | $ (2,748,764) | |
Balance, shares at Jun. 30, 2021 | 114,887,561 |
Interim Condensed Consolidate_2
Interim Condensed Consolidated Statements of Cash Flows - USD ($) | 6 Months Ended | 12 Months Ended | ||
Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Statement of Cash Flows [Abstract] | ||||
Net loss | $ (2,427,829) | $ (6,124,854) | $ (6,177,099) | $ (3,078,120) |
Adjustments to reconcile net loss to net cash used in operating activities: | ||||
Depreciation and amortization | 10,960 | 1,302 | 6,759 | 4,218 |
Change in inventory allowance | 28,820 | 2,096 | ||
Non-cash financing costs | 235,177 | |||
Accretion of discounts on debt | 537,385 | 792,378 | 751,691 | |
Change in fair value of derivative liabilities | 2,172,309 | (3,054,034) | (271,704) | |
Bad debt expense | 10,800 | 15,220 | 17,525 | 65,802 |
Preferred shares issued for services | 849,600 | |||
Shares and warrants issued for services | 565,250 | 1,513,439 | 3,467,824 | 1,287,637 |
Obligation to issue warrants | 163,998 | |||
(Gain) Loss on extinguishment of debt | (77,356) | 817,893 | 2,904,832 | (659,999) |
Unrealized foreign exchange (gain) loss | (11,257) | 37,956 | (12,578) | 40,173 |
Changes in non-cash working capital: | ||||
Trade receivables, net | (55,114) | (48,804) | 30,091 | 42,456 |
Inventories | (478,943) | (3,631) | (139,219) | 4,919 |
Prepaid expense and deposits | (67,038) | (191) | (114,369) | 35,240 |
Lease receivable | (596,389) | (42,856) | ||
Trade payables and accruals | (687,564) | 536,454 | 664,239 | 797,785 |
Deferred Revenue | 85,109 | 114,716 | 26,875 | (111,456) |
Operating lease liabilities | (16,591) | (8,555) | 36,728 | 5,308 |
Net cash used in operating activities | (2,896,362) | (439,361) | (1,400,086) | (848,777) |
Cash flows from investing activities | ||||
Purchase of equipment | (25,637) | (23,161) | (1,383) | |
Net cash used in investing activities | (25,637) | (23,161) | (1,383) | |
Cash flows from financing activities | ||||
Proceeds from issuing shares and shares to be issued | 1,532,023 | 23,453 | ||
Proceeds from issuing shares | 100,031 | |||
Proceeds from issuing preferred shares | 1,850,000 | |||
Proceeds on warrants issued | 768,008 | |||
Payments on notes payable | (193,889) | (7,531) | (386,996) | |
Proceeds from notes payable | 434,202 | 922,845 | 846,538 | |
Net cash provided by financing activities | 1,656,111 | 526,702 | 2,835,880 | 869,991 |
Effect of exchange rate changes on cash | 41,956 | (207) | (66,111) | 604 |
Net increase (decrease) in cash | (1,223,932) | 87,134 | 1,346,522 | 20,435 |
Cash at beginning of period | 1,372,016 | 25,494 | 25,494 | 5,059 |
Cash at the end of the period | $ 148,084 | $ 112,628 | $ 1,372,016 | $ 25,494 |
ORGANIZATION
ORGANIZATION | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||
ORGANIZATION | Note 1 – ORGANIZATION DSG Global, Inc. (the “Company”) was incorporated under the laws of the State of Nevada on September 24, 2007. The Company is a technology development company engaged in the design, manufacture, and marketing of fleet management solutions in the golf industry. The Company’s principal activities are the sale and rental of GPS tracking devices and interfaces for golf vehicles and related support services. On April 13, 2015, the Company entered into a share exchange agreement with DSG Tag Systems Inc. (“DSG”), now a wholly-owned subsidiary of the Company, incorporated under the laws of the State of Nevada on April 17, 2008 and extra provincially registered in British Columbia, Canada in 2008. In March 2011, DSG formed DSG Tag Systems International, Ltd. in the United Kingdom (“DSG UK”). DSG UK is a wholly owned subsidiary of DSG. On September 15, 2020, the Company incorporated Imperium Motor Corp. (“Imperium”), under the laws of the State of Nevada on September 10, 2020, for which it subscribed to all authorized capital stock, 100 0.001 | Note 1 – ORGANIZATION DSG Global, Inc. (the “Company”) was incorporated under the laws of the State of Nevada on September 24, 2007. The Company is a technology development company engaged in the design, manufacture, and marketing of fleet management solutions in the golf industry. The Company’s principal activities are the sale and rental of GPS tracking devices and interfaces for golf vehicles and related support services. On April 13, 2015, the Company entered into a share exchange agreement with DSG Tag Systems Inc. (“DSG”), now a wholly-owned subsidiary of the Company, incorporated under the laws of the State of Nevada on April 17, 2008 and extra provincially registered in British Columbia, Canada in 2008. In March 2011, DSG formed DSG Tag Systems International, Ltd. in the United Kingdom (“DSG UK”). DSG UK is a wholly owned subsidiary of DSG. On March 26, 2019, the Company effected a reverse stock split of its shares of common stock on a four thousand ( 4,000 3,000,000,000 750,000 0.001 150,000,000 0.001 On September 15, 2020, the Company incorporated Imperium Motor Corp. (“Imperium”), under the laws of the State of Nevada on September 10, 2020, for which it subscribed to all authorized capital stock, 100 0.001 On December 22, 2020, the Company amended its Articles of Incorporation to increase its authorized common shares from 150,000,000 350,000,000 14,010,000 0.001 3,000,000 10,000 5,000,000 1,000,000 5,000,000 10,000 |
GOING CONCERN
GOING CONCERN | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||
GOING CONCERN | Note 2 – GOING CONCERN These unaudited interim condensed consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders and note holders, the ability of the Company to obtain necessary equity financing to continue operations, and ultimately the attainment of profitable operations. The outbreak of the coronavirus, also known as “COVID-19”, has spread across the globe and is impacting worldwide economic activity. Conditions surrounding the coronavirus continue to rapidly evolve and government authorities have implemented emergency measures to mitigate the spread of the virus. The outbreak and the related mitigation measures may have an adverse impact on global economic conditions as well as on the Company’s business activities. The extent to which the coronavirus may impact the Company’s business activities will depend on future developments, such as the ultimate geographic spread of the disease, the duration of the outbreak, travel restrictions, business disruptions, and the effectiveness of actions taken in Canada and other countries to contain and treat the disease. These events are highly uncertain and as such, the Company cannot determine their financial impact at this time. While certain restrictions are presently in the process of being relaxed, it is unclear when the world will return to the previous normal, if ever. This may adversely impact the expected implementation of the Company’s plans moving forward. As of June 30, 2021, the Company had working capital deficit of $ 414,512 53,737,869 2,427,829 2,896,362 | Note 2 – GOING CONCERN These unaudited interim condensed consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders and note holders, the ability of the Company to obtain necessary equity financing to continue operations, and ultimately the attainment of profitable operations. The recent outbreak of the coronavirus, also known as “COVID-19”, has spread across the globe and is impacting worldwide economic activity. Conditions surrounding the coronavirus continue to rapidly evolve and government authorities have implemented emergency measures to mitigate the spread of the virus. The outbreak and the related mitigation measures may have an adverse impact on global economic conditions as well as on the Company’s business activities. The extent to which the coronavirus may impact the Company’s business activities will depend on future developments, such as the ultimate geographic spread of the disease, the duration of the outbreak, travel restrictions, business disruptions, and the effectiveness of actions taken in Canada and other countries to contain and treat the disease. These events are highly uncertain and as such, the Company cannot determine their financial impact at this time. While certain restrictions are presently in the process of being relaxed, it is unclear when the world will return to the previous normal, if ever. This may adversely impact the expected implementation of the Company’s plans moving forward. The Company has seen a decline in its revenues for the twelve months ending December 31, 2020 of approximately 35.7 As at December 31, 2020, the Company has a working capital deficit of $ 746,341 51,310,040 6,177,099 1,400,086 |
SUMMARY OF SIGNIFICANT ACCOUNTI
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Accounting Policies [Abstract] | ||
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | Note 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying interim condensed consolidated financial statements were prepared in conformity with generally accepted accounting principles in the United States (“U.S. GAAP”) and with the instructions to Form 10-Q. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to U.S. GAAP rules and regulations for presentation of interim financial information. Therefore, the unaudited interim condensed consolidated financial statements should be read in conjunction with the financial statements and the notes thereto, included in the Company’s Annual Report on the Form 10-K for the year ended December 31, 2020. Current and future financial statements may not be directly comparable to the Company’s historical financial statements. However, except as disclosed herein, there have been no material changes in the information disclosed in the notes to the financial statements for the year ended December 31, 2020 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the six months ended June 30, 2021 are not necessarily indicative of the results that may be expected for the year ending December 31, 2021. Principles of Consolidation The interim condensed consolidated financial statements include the accounts of DSG Global Inc. and its subsidiary VTS and its wholly owned subsidiaries DSG UK and Imperium, collectively referred to as the “Company”. All intercompany accounts, transactions and profits were eliminated in the consolidated financial statements. Use of Estimates The preparation of interim condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the interim condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the condensed consolidated financial statements in the period they are determined. There were no new estimates in the period. Recently Adopted Accounting Pronouncements Recent accounting pronouncements issued by FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s interim condensed consolidated financial statements. Reclassification Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations or cash flow. | Note 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and are expressed in U.S. dollars. These consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated. Certain comparative information has been reclassified to conform with the financial statement presentation adopted in the current year. Principles of Consolidation The consolidated financial statements include the accounts of DSG Global Inc. and its subsidiary VTS and its wholly owned subsidiaries DSG UK and Imperium, collectively referred to as the “Company”. All intercompany accounts, transactions and profits were eliminated in the consolidated financial statements. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to revenue recognition, the collectability of accounts receivable, valuation of inventory, useful lives and recoverability of long-lived assets, fair value derivative liabilities, the Company’s incremental borrowing rate, leases and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from those estimates. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the consolidated financial statements in the period they are determined. The Company’s policy for equipment requires judgment in determining whether the present value of future expected economic benefits exceeds capitalized costs. The policy requires management to make certain estimates and assumptions about future economic benefits related to its operations. Estimates and assumptions may change if new information becomes available. If information becomes available suggesting that the recovery of capitalized cost is unlikely, the capitalized cost is written off to the consolidated statement of operations. The assessment of whether the going concern assumption is appropriate requires management to take into account all available information about the future, which is at least, but is not limited to, 12 months from the date the financial statements are issued. The Company is aware that material uncertainties related to events or conditions may cast substantial doubt upon the Company’s ability to continue as a going concern. Foreign Currency Translation The Company’s functional and reporting currency is the U.S. dollar. The functional currency of VTS is the Canadian dollar. The functional currency of DSG UK is the British pound. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities, and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The accounts of VTS and DSG UK are translated to U.S. dollars using the current rate method. Accordingly, assets and liabilities are translated into U.S. dollars at the period-end exchange rate while revenues and expenses are translated at the average exchange rates during the period. Related exchange gains and losses are included in a separate component of stockholders’ equity as accumulated other comprehensive income (loss). Reportable Segment The Company has one Revenue Recognition and Warranty Reserve In May 2014, Financial Account Standards Board (“FASB”) issued ASU No. 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”). The Company adopted this standard on a modified retroactive basis on January 1, 2018. No financial statement impact occurred upon adoption. Revenue from Contracts with Customers Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers Topic 606 Topic 606. Topic 605, Revenue Recognition The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product to a customer. Revenue is measured based on the consideration the Company expects to receive in exchange for those products. In instances where final acceptance of the product is specified by the customer, revenue is deferred until all acceptance criteria have been met. Revenues are recognized under Topic 606 ● executed contracts with the Company’s customers that it believes are legally enforceable; ● identification of performance obligations in the respective contract; ● determination of the transaction price for each performance obligation in the respective contract; ● allocation the transaction price to each performance obligation; and ● recognition of revenue only when the Company satisfies each performance obligation. Performance Obligations and Signification Judgments The Company’s revenue streams can be categorized into the following performance obligations and recognition patterns: 1. Sale, delivery and installation of Tag, Text and Infinity products, along with digital mapping and customer training. The Company recognizes revenue at a point in time when final sign-off on the installation is obtained from the General Manager and/or Director of Golf. 2. Provision of internet connectivity, regular software updates, software maintenance and basic customer support service. The Company recognizes revenue over time, evenly over the term of the service. 3. Sale and delivery of Fairway Rider products. The Company recognizes revenue at a point in time when control transfers to the customer. Transaction prices for performance obligations are explicitly outlined in relevant agreements, therefore, the Company does not believe that significant judgments are required with respect to the determination of the transaction price, including any variable consideration identified. Warranty Reserve The Company accrues for warranty costs, sales returns, and other allowances based on its historical experience. During the years ended December 31, 2020 and 2019, the Company did not provide a warranty for any of its products sold during those periods. The warranty reserve was $ Nil Research and Development Research and development expenses include payroll, employee benefits, and other headcount-related expenses associated with product development. Research and development expenses also include third-party development and programming costs, localization costs incurred to translate software for international markets, and the amortization of purchased software code and services content. Such costs related to software development are included in research and development expense until the point that technological feasibility is reached. Research and development is expensed and is included in operating expenses. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Income Taxes. The asset and liability method provides that deferred income tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carryforwards. Deferred income tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred income tax assets to the amount that is believed more likely than not to be realized. As of December 31, 2020 and 2019, the Company did not have any amounts recorded pertaining to uncertain tax positions. The Company recognizes interest and penalties related to uncertain tax positions in general and administrative expense. The Company did not incur any penalties or interest during the years ended December 31, 2020 and 2019. On December 22, 2017, the U.S. enacted the Tax Cuts and Jobs Act (“the Tax Act”) which significantly changed U.S. tax law. The Tax Act lowered the Company’s statutory federal income tax rate from a maximum of 39 21 Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are cash, and trade receivables arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions. The Company has a diversified customer base, most of which are in Canada, United States and the United Kingdom. The Company controls credit risk related to trade receivables through credit approvals, credit limits and monitoring procedures. The Company routinely assesses the financial strength of its customers and, based upon factors surrounding the credit risk, establishes an allowance, if required, for uncollectible accounts and, as a consequence, believes that its accounts receivable credit risk exposure beyond such allowance is limited. Risks and Uncertainties The Company is subject to risks from, among other things, competition associated with the industry in general, other risks associated with financing, liquidity requirements, rapidly changing customer requirements, limited operating history, foreign currency exchange rates and the volatility of public markets. Contingencies Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and legal counsel assess such contingent liabilities, and such assessment inherently involves judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought. If the assessment of a contingency indicates it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material would be disclosed. Loss contingencies considered to be remote by management are generally not disclosed unless they involve guarantees, in which case the guarantee would be disclosed. Cash and Cash Equivalents Cash and equivalents include cash in hand and cash in demand deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less. At December 31, 2020 and 2019, there were no uninsured balances for accounts in Canada, the United States and the United Kingdom. The Company has not experienced any losses in such accounts and believes it is not exposed to any risks on its cash in bank accounts. At December 31, 2020 and 2019, the Company did not Accounts Receivable All accounts receivable under standard terms are due thirty (30) days from the date billed. If the funds are not received within thirty (30) days, the customer is contacted to arrange payment. The Company uses the allowance method to account for uncollectable accounts receivable. Financing Receivables and Guarantees The Company provides financing arrangements, including operating leases and financed service contracts for certain qualified customers. Lease receivables primarily represent sales-type and direct-financing leases. Leases typically have two- to three-year terms and are collateralized by a security interest in the underlying assets. The Company makes an allowance for uncollectible financing receivables based on a variety of factors, including the risk rating of the portfolio, macroeconomic conditions, historical experience, and other market factors. At December 31, 2020 and 2019 management determined that there was no allowance necessary. The Company also provides financing guarantees, which are generally for various third-party financing arrangements to channel partners and other customers. The Company could be called upon to make payment under these guarantees in the event of nonpayment to the third party. As at December 31, 2020 and 2019, no financing receivables are outstanding. Advertising Costs The Company expenses all advertising costs as incurred. Advertising and marketing costs were $ 2,043,735 73,281 Inventory Inventories are valued at the lower of cost or net realizable value. Cost is determined using the first-in-first-out basis for finished goods. Net realizable value is determined on the basis of anticipated sales proceeds less the estimated selling expenses. Management compares the cost of inventories with the net realizable value and an allowance is made to write down inventories to net realizable value, if lower. Fixed Assets and Equipment on Lease Fixed assets and equipment on lease are stated at cost less accumulated depreciation. Fixed assets and equipment on lease are depreciated using the straight-line method over the shorter of the estimated useful life of the asset or the lease term. The estimated useful lives of fixed assets are generally as follows: SCHEDULE OF ESTIMATED USEFUL LIVES OF EQUIPMENT Furniture and equipment 5-years straight-line Vehicles 5-years straight-line Computer equipment 3-years straight-line Equipment on lease 5-years straight-line Intangible Assets Intangible assets are stated at cost less accumulated amortization and are comprised of patents. The patents are amortized straight-line over the estimated useful life of 20 Impairment of Long-Lived Assets The Company reviews long-lived assets such as equipment, equipment on lease, and intangible assets with finite useful lives for impairment whenever events or changes in circumstance indicate that the carrying amount may not be recoverable. If the total of the expected undiscounted future cash flows is less than the carrying value of the asset, a loss is recognized for the excess of the carrying amount over the fair value of the asset. Financial Instruments and Fair Value Measurements The Company analyzes all financial instruments with features of both liabilities and equity under ASC Topic 480, “ Distinguishing Liabilities from Equity Derivatives and Hedging ASC Topic 820, “ Fair Value Measurements and Disclosures Financial Instruments Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist of cash, trade receivables, trade and other payables, operating lease liabilities, convertible note payable to related party, loans payable, derivative liabilities and convertible notes payable. Except for cash and derivative liabilities, the Company’s financial instruments’ carrying amounts, excluding any unamortized discounts, approximate their fair values due to their short term to maturity. The fair value of long-term operating lease liabilities approximates their carrying value due to minimal changes in interest rates and the Company’s credit risk since initial recognition. Cash and derivative liabilities are measured and recognized at fair value based on level 1 and level 2 inputs, respectively, for all periods presented. Loss per Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the consolidated statement of operations. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. As at December 31, 2020, the Company had 30,083,230 13,287,548 Stock-Based Compensation The Company records stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation”, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period. During the years ended December 31, 2020 and 2019 there was no stock-based compensation. Leases The Company accounts for leases in accordance with ASC 842 “Leases”. Lessee Arrangements The Company determines if an arrangement is a lease at inception. Operating and financing right-of-use assets and lease liabilities are included within fixed assets on the consolidated balance sheets. Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Right-of-use assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Company uses its incremental borrowing rate, based on the information available at the commencement date, in determining the present value of future lease payments. Right-of-use assets include any prepaid lease payments and exclude any lease incentives and initial direct costs incurred. Operating lease expenses are recognized on a straight-line basis over the term of the lease, consisting of interest accrued on the lease liability and depreciation of the right-of-use asset. The lease terms may include options to extend or terminate the lease if it is reasonably certain the Company will exercise that option. Lessor Arrangements The Company determines if an arrangement is a lease at inception. The Company then determines whether to classify the lease as a sales-type or direct financing lease. At commencement date, a lessor shall derecognize the underlying asset and recognize the net investment in the lease, selling profit or loss arising from the lease, and initial direct directs as an expense if the fair value of the underlying asset is different from it carrying amount. The lease receivable (or net investment in the lease) is included on the consolidated balance sheets. The lease receivable amount is recognized based on the present value of lease payments over the lease term and the present value of the unguaranteed residual asset, except when the lease is a direct financing lease, whereby the net investment in the lease should be reduced by the amount of any selling profit. The unguaranteed residual asset is the amount the lessor expects to derive from the underlying asset following the end of the lease term. The Company uses the rate implicit in the lease agreement at the date of commencement, in determining the present value of the future lease payments and unguaranteed residual asset. Interest income is recognized over the term of the lease and lease payments are recognized against the lease receivable balance when received. Currently, the Company only has sales-type operating leases. Reclassification Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations or cash flow. Recently Adopted Accounting Pronouncements In February 2016, the Financial Accounting Standards Board, or FASB, established Topic 842, Leases, by issuing Accounting Standards Update (“ASU”) No. 2016-02, which requires lessors to classify leases as a sales-type, direct financing, or operating lease and requires lessees to recognize leases on-balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by ASU No. 2018-01, Land Easement Practical Expedient for Transition to Topic 842; ASU No. 2018-10, Codification Improvements to Topic 842, Leases; and ASU No. 2018-11, Targeted Improvements. The Company adopted the new standard effective January 1, 2019 and elected to use the modified retrospective for transition. The Company elected the following practical expedients: ● Transition method practical expedient – permits the Company to use the effective date as the date of initial application. Upon adoption, the Company did not have a cumulative-effect adjustment to the opening balance of retained earnings. Financial information and disclosures for periods before January 1, 2019 were not updated. ● Package of practical expedients – permits the Company not to reassess under the new standard its prior conclusions about lease identification, lease classification, and initial direct costs. This allowed the Company to continue classifying its leases at transition in substantially the same manner. ● Single component practical expedient – permits the Company to not separate lease and non-lease components of leases. Upon transition, rental income, expense reimbursement, and other were aggregated into a single line within rental and other revenues on the condensed consolidated statement of operations. ● Short-term lease practical expedient – permits the Company not to recognize leases with a term equal to or less than 12 months. Lessee Accounting The new standard requires lessees to recognize a right-of-use asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases are classified as finance or operating at inception, with classification affecting the pattern and recording of expenses in the statement of operations. Upon transition the Company recognized lease assets and lease liabilities principally for its office lease. When measuring lease liabilities for leases that were classified as operating leases, the Company discounted lease payments using its incremental borrowing rate at January 1, 2019. The weighted average incremental borrowing rate applied was 11.98 Lessor Accounting The new standard remained largely unchanged from that applied under previous GAAP. The majority of operating leases should remain classified as operating leases and should continue to recognize lease income on a generally straight-line basis over the lease term. The new standard made changes to lessor accounting guidance to align with lessee accounting guidance and Topic 606 Revenue Recognition. In June 2016, FASB issued ASU 2016-13, Measurement of Credit Loss on financial Instruments Other recent accounting pronouncements issued by FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s consolidated financial statements. Recently Issued Accounting Pronouncements Applicable for fiscal years beginning after December 15, 2020: In August 2020, FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity The Company is currently evaluating the impact of the above standard on its consolidated financial statements. Other recent accounting pronouncements issued by FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s consolidated financial statements. |
TRADE RECEIVABLES
TRADE RECEIVABLES | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Receivables [Abstract] | ||
TRADE RECEIVABLES | Note 4 – TRADE RECEIVABLES, NET TRADE RECEIVABLES As of June 30, 2021, and December 31, 2020, trade receivables consist of the following: SCHEDULE OF TRADE RECEIVABLES June 30, 2021 December 31, 2020 Accounts receivable $ 80,688 $ 44,296 Allowance for doubtful accounts (7,787 ) (16,422 ) Total trade receivables, net $ 72,901 $ 27,874 | Note 4 – TRADE RECEIVABLES As of December 31, 2020 and 2019, trade receivables consists of the following: SCHEDULE OF TRADE RECEIVABLES December 31, 2020 December 31, 2019 Accounts receivables $ 44,296 $ 82,927 Allowance for doubtful accounts (16,422 ) (8,134 ) Total trade receivables, net $ 27,874 $ 74,793 |
FIXED ASSETS AND EQUIPMENT ON L
FIXED ASSETS AND EQUIPMENT ON LEASE | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Property, Plant and Equipment [Abstract] | ||
FIXED ASSETS AND EQUIPMENT ON LEASE | Note 5 – FIXED ASSETS AND EQUIPMENT ON LEASE As of June 30, 2021, and December 31, 2020, fixed assets consisted of the following: SCHEDULE OF FIXED ASSETS June 30, 2021 December 31, 2020 Machinery and equipment $ 5,040 $ - Furniture and equipment 2,408 2,342 Computer equipment 41,497 28,804 Vehicles 28,841 19,619 Right-of-use assets 312,624 302,477 Accumulated depreciation (151,781 ) (84,261 ) $ 238,629 $ 268,981 As of June 30, 2021, and December 31, 2020, equipment on lease consisted of the following: SCHEDULE OF EQUIPMENT ON LEASE June 30, 2021 December 31, 2020 Tags $ 133,149 $ 129,533 Text 29,428 28,629 Infinity/Touch 24,377 23,716 Accumulated depreciation (186,954 ) (181,382 ) $ - $ 496 For the three and six months ended June 30, 2021, total depreciation expense for fixed assets was $ 6,208 and $ 11,024 , respectively (2020 - $ 339 and $ 688 , respectively) and is included in general and administration expense. For the three and six months ended June 30, 2021, total depreciation for right-of-use assets was $ 28,971 and $ 56,496 , respectively (2020 - $ 6,024 and $ 23,345 , respectively) and is included in general and administration expense as operating lease expense. | Note 5 – FIXED ASSETS AND EQUIPMENT ON LEASE As of December 31, 2020 and 2019, fixed assets consisted of the following: SCHEDULE OF FIXED ASSETS December 31, 2020 December 31, 2019 Furniture and equipment $ 2,342 $ - Computer equipment 28,804 27,025 Vehicles 19,619 - Right-of-use assets 302,477 178,202 Accumulated depreciation (84,261 ) (65,404 ) $ 268,981 $ 139,823 As of December 31, 2020 and 2019, equipment on lease consisted of the following: SCHEDULE OF EQUIPMENT ON LEASE December 31, 2020 December 31, 2019 Tags $ 129,533 $ 126,817 Text 28,629 28,029 Infinity/Touch 23,716 23,218 Accumulated depreciation (181,382 ) (176,607 ) $ 496 $ 1,457 For the year ended December 31, 2020, total depreciation expense for fixed assets and equipment on lease was $ 5,531 2,990 68,218 39,671 |
INTANGIBLE ASSETS
INTANGIBLE ASSETS | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Goodwill and Intangible Assets Disclosure [Abstract] | ||
INTANGIBLE ASSETS | Note 6 – INTANGIBLE ASSETS As of June 30, 2021, and December 31, 2020, intangible assets consist of the following: SCHEDULE OF INTANGIBLE ASSETS June 30, 2021 December 31, 2020 Intangible asset – Patent $ 22,353 $ 22,353 Accumulated depreciation (10,135 ) (9,520 ) Intangible asset, net $ 12,218 $ 12,833 The estimated useful life of the patent is 20 straight-line basis 308 615 307 614 | Note 6 – INTANGIBLE ASSETS As of December 31, 2020 and 2019, intangible assets consisted of the following: SCHEDULE OF INTANGIBLE ASSETS December 31, 2020 December 31, 2019 Intangible asset - Patents $ 22,353 $ 22,353 Accumulated amortization (9,520 ) (8,292 ) Intangible assets, net $ 12,833 $ 14,061 Patents are amortized on a straight-line basis 20 1,228 1,228 |
TRADE AND OTHER PAYABLES
TRADE AND OTHER PAYABLES | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Payables and Accruals [Abstract] | ||
TRADE AND OTHER PAYABLES | Note 7 – TRADE AND OTHER PAYABLES As of June 30, 2021, and December 31, 2020, trade and other payables consist of the following: SCHEDULE OF TRADE AND OTHER PAYABLES June 30, 2021 December 31, 2020 Accounts payable and accrued expenses $ 897,812 $ 1,519,379 Accrued interest 102,192 148,682 Other liabilities 1,847 118,252 Total payables $ 1,001,851 $ 1,786,313 | Note 7 – TRADE AND OTHER PAYABLES As of December 31, 2020, and 2019, trade and other payables consist of the following: SCHEDULE OF TRADE AND OTHER PAYABLES December 31, 2020 December 31, 2019 Accounts payable and accrued expenses $ 1,519,379 $ 1,334,685 Accrued interest 148,682 992,755 Other liabilities 118,252 17,893 Total trade and other payables $ 1,786,313 $ 2,345,333 |
LOANS PAYABLE
LOANS PAYABLE | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Debt Disclosure [Abstract] | ||
LOANS PAYABLE | Note 8 – LOANS PAYABLE As of June 30, 2021, and December 31, 2020, loans payable consisted of the following: SCHEDULE OF LOANS PAYABLE June 30, 2021 December 31, 2020 Unsecured loan payable in the amount of CDN$40,000, due on or before December 31, 2025 (a) $ 32,252 $ 31,350 Unsecured loan payable in the amount of CDN$40,000, due on or before December 31, 2025 (b) 32,252 31,350 Unsecured loan payable, due on May 21, 2022, interest at 1% per annum (c) 30,065 30,115 Secured loan payable, due on June 5, 2050, interest at 3.75% per annum (d) 150,000 150,000 Loans payable 244,569 242,815 Current portion (30,065 ) (9,981 ) Loans payable $ 214,504 $ 232,834 (a) On April 17, 2020, the Company received a loan in the principal amount of $ 32,252 40,000 10,000 5 December 31, 2025 (b) On April 21, 2020, the Company received a loan in the principal amount of $ 32,252 40,000 10,000 5 December 31, 2025 (c) On May 21, 2020, the Company received a loan in the principal amount of $ 30,065 1 May 21, 2022 (d) On June 5, 2020, the Company received a loan in the principal amount of $ 150,000 3.75 731 1,000 | Note 8 – LOANS PAYABLE As of December 31, 2020 and 2019, loans payable consisted of the following: SCHEDULE OF LOANS PAYABLE December 31, 2020 December 31, 2019 Loans Payable 242,815 789,469 Unsecured loan payable, due on demand, interest at 18% $ - $ 317,500 Unsecured loan payable, due on demand, interest 10% $25,000 - 250,000 Unsecured share-settled debt, due on May 7, 2019 (a) - 214,286 Unsecured loan payable in the amount of CDN $10,000 - 7,683 Unsecured loan payable in the amount of CDN $40,000 December 31, 2025 (b) 31,350 - Unsecured loan payable in the amount of CDN $40,000 December 31, 2025 (c) 31,350 - Unsecured loan payable, due on May 21, 2022 1% (d) 30,115 - Secured loan payable, due on June 5, 2050 3.75% (e) 150,000 - Loans Payable 242,815 789,469 Current portion (9,981 ) (789,469 ) Loans payable $ 232,834 $ - (a) On March 8, 2019, the Company entered into a convertible bridge loan agreement (the “Share-Settled Loan”). The Share-Settled Loan initially bore interest at 4.99% May 7, 2019 30% 214,286 2% 3,061,224 $0.049 30% $120,000 10,714,285 $0.0112 30% 8,062,244 3,264,285 3,264,285 (b) On April 17, 2020, the Company received a loan in the principal amount of $ 29,890 $40,000 $10,000 5% December 31, 2025 (c) On April 21, 2020, the Company received a loan in the principal amount of $ 29,889 $40,000 $10,000 5% December 31, 2025 (d) On May 21, 2020, the Company received a loan in the principal amount of $ 30,115 1% May 21, 2022 (e) On June 5, 2020, the Company received a loan in the principal amount of $150,000 3.75% June 5, 2050 $731 |
CONVERTIBLE NOTES
CONVERTIBLE NOTES | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Debt Disclosure [Abstract] | ||
CONVERTIBLE NOTES | Note 9 – CONVERTIBLE NOTES As of June 30, 2021, and December 31, 2020, convertible loans payable consisted of the following: Third Party Convertible Notes Payable (a) On March 31, 2015, the Company issued a convertible promissory note in the principal amount of $ 310,000 5 1.25 310,000 310,000 (b) On November 7, 2016, the Company entered into a securities purchase agreement with a non-related party. Pursuant to the agreement, the Company was provided with proceeds of $ 125,000 138,889 8 8 nine months 480 50,000 10,000 75,000 10,000 62,500 40,000 1 the convertible promissory note is exchanged or converted into a revolving credit facility with the lender, whereupon the two $ 10,000 On May 7, 2017, the Company triggered an event of default in the convertible note by failing to repay the full principal amount and all accrued interest on the due date. The entire convertible note payable became due on demand and would accrue interest at an increased rate of 1.5 18 On May 8, 2017, the Company issued 25 5,000 72,500 53 10,500 72,500 57,000 72,500 During the year ended December 31, 2019, the Company issued 72,038 59,097 32,000 27,097 250,000 200,000 268,000 321,243 196,757 During the three months ended March 31, 2021, the Company repaid the note of $ 193,889 56,111 250,000 200,000 As of June 30, 2021, the carrying value of the note was $Nil (December 31, 2020 - $ 193,841 (c) On June 5, 2017, the Company issued a convertible promissory note in the principal amount of $ 110,000 9,439 9,487 | Note 9 – CONVERTIBLE LOANS CONVERTIBLE NOTES As of December 31, 2020, and 2019, convertible loans payable consisted of the following: Third Party Convertible Notes Payable (a) On March 31, 2015, the Company issued a convertible promissory note in the principal amount of $310,000 5% $1.25 $310,000 $310,000 (b) On August 25, 2015, the Company issued a convertible promissory note in the principal amount of $250,000 10% $7,000 300,000 $387,000 $378,000 $9,000 $Nil $250,000 (c) On November 7, 2016, the Company entered into a securities purchase agreement with a non-related party. Pursuant to the agreement, the Company was provided with proceeds of $125,000 $138,889 8% 8% nine months $480 $50,000 $10,000 $75,000 $10,000 $62,500 $40,000 $1 On May 7, 2017, the Company triggered an event of default in the convertible note by failing to repay the full principal amount and all accrued interest on the due date. The entire convertible note payable became due on demand and would accrue interest at an increased rate of 1.5% 18% On May 8, 2017, the Company issued 25 $5,000 $72,500 53 $10,500 $72,500 $57,000 $72,500 During the year ended December 31, 2019, the Company issued 72,038 $59,097 $32,000 $27,097 During the year ended December 31, 2020, the Company issued 53,764 $53,226 $20,000 $33,226 On December 31, 2020, the Company entered into a Debt Settlement agreement whereby the Company agreed to pay cash of $250,000 200,000 $268,000 $321,243 $196,757 $Nil As at December 31, 2020, the carrying value of the note was $193,841 $213,889 $Nil $360,718 $268,000 (d) On June 5, 2017, the Company issued a convertible promissory note in the principal amount of $110,000 $9,487 $9,487 (e) On July 17, 2017, the Company issued a convertible promissory note in the principal amount of $135,000 10% July 17, 2018 (i) 55% $244 $16,500 $118,500 On November 10, 2020, the Company paid cash of $100,000 $110,740 $10,974 $752,842 As at December 31, 2020, the carrying value of the note was $Nil $81,470 $Nil $111,990 (f) In January 2018, the Company issued a convertible promissory note in the principal amount of $15,000 August 16, 2018 75% $0.20 On April 22, 2020, the Company issued 258,000 $25,800 $7,166 As at December 31, 2020, the carrying value of the note was $Nil $5,000 $Nil $2,601 (g) On May 8, 2018, the Company issued a convertible note in the principal amount of $51,500 10% February 8, 2019 32% During the year ended December 31, 2020, the Company issued 8,618,831 $495,936 $107,350 $388,586 As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $51,500 $48,918 $Nil $7,277 (h) On May 28, 2018, the Company issued a convertible note in the principal amount of $180,000 10% February 28, 2019 32% On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $224,319 224 $180,000 $169,234 $Nil $38,478 (i) On June 18, 2018, the Company reassigned convertible note balances from the original lender to another unrelated party in the principal amount of $168,721 10% August 2, 2018 conversion price equal to the lesser of the lowest trading price during the previous twenty-five trading days prior to: (i) the date of the promissory note; or (ii) the latest complete trading day prior to the conversion date. Interest is accrued will be and payable at the time of promissory note repayment. $25,824 During the year ended December 31, 2019, the Company issued 234,350 $268,614 $63,012 $9,671 $195,931 During the year ended December 31, 2020, the Company issued 2,600,000 $310,700 $15,444 $295,256 On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $26,622 26 $39,037 $21,869 (j) On April 26, 2019, the Company entered into a note purchase and assignment agreement with two unrelated parties pursuant to a certain secured inventory convertible note issued on March 19, 2018 in the principal amount of $900,000 $84,396 $85,838 $120,490 $122,866 $375,804 $37,786 $413,590 The note is unsecured, bears interest at 12% 55% On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $476,661 477 $413,590 $181,870 (k) On May 7, 2019, the Company entered into a secured convertible promissory note agreement with an unrelated party. The note is secured by an unconditional first priority interest in and to, any and all property of the Company and its subsidiaries, of any kind or description, tangible or intangible, whether now existing or hereafter arising or acquired until the balance of all Notes has been reduced to $Nil 10% 62% The note was funded in four tranches on May 7, 2019, June 28, 2019, July 8, 2019 and August 8, 2019, totaling $250,420 $250,420 On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $286,302 286 $124,695 $323,514 $125,725 $124,695 (l) On July 30, 2019, the Company issued a convertible promissory note in the principal amount of $220,000 10% July 30, 2020 conversion price equal to the lesser of (i) 60% $23,500 $196,500 During the year ended December 31, 2020, the Company issued 6,907,267 $860,248 $240,192 $620,056 As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $92,219 $284,734 $127,781 $92,219 (m) On September 4, 2019, the Company issued a convertible promissory note in the principal amount of $137,500 10% June 3, 2020 $0.50 60% $16,000 $121,500 In connection with the note, the Company granted 100,000 $0.75 five years $121,500 $ Nil During the year ended December 31, 2020, the Company issued 8,623,931 $494,031 $110,750 $383,281 $22,500 $20,056 As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $43,322 $173,596 $94,178 $43,322 (n) On September 19, 2019, the Company issued a convertible promissory note in the principal amount of $55,000 10% September 19, 2020 $0.50 60% $7,000 $48,000 During the year ended December 31, 2020, the Company issued 5,758,117 $332,480 $60,250 $272,230 As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $15,370 $70,052 $39,630 Nil (o) On September 19, 2019, the Company issued a convertible promissory note in the principal amount of $141,900 10% September 19, 2020 $0.50 60% $16,400 $125,500 In connection with the note, the Company granted 113,250 $0.75 five years $125,500 $Nil During the year ended December 31, 2020, the Company issued 5,159,991 $261,912 $74,620 $187,292 $76,000 $7,273 As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $40,043 $190,246 $101,857 $40,043 (p) On October 2, 2019, the Company issued a convertible promissory note in the principal amount of $82,500 10% September 30, 2020 $0.50 60% $9,500 $73,000 In connection with the note, the Company granted 83,333 $0.75 five years $73,000 $Nil During the year ended December 31, 2020, the Company issued 2,608,695 $193,296 $22,500 $170,796 $60,000 $8,075 As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $20,795 $105,790 $61,705 $20,795 (q) During the year ended December 31, 2019, a convertible promissory note with an outstanding principal balance of $226,000 12% August 31, 2019 55% On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $285,428 285 $226,000 $289,462 (r) During the year ended December 31, 2019, a convertible promissory note with an outstanding principal balance of $258,736 12% September 19, 2018 55% On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $342,641 343 $258,736 $351,774 (s) During the year ended December 31, 2019, a convertible promissory note with an outstanding principal balance of $137,500 12% January 22, 2020 55% On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $ 166,401 166 $137,500 $170,201 (t) On February 10, 2020, the Company issued a convertible promissory note in the principal amount of $119,600 8% February 10, 2021 80% $22,135 $97,465 During the year ended December 31, 2020, the Company issued 11,549,008 $549,376 $119,600 $429,776 As at December 31, 2020, the note and derivative liability were extinguished. During the year ended December 31, 2020, the Company accreted $119,600 (u) On March 2, 2020, the Company issued a convertible promissory note in the principal amount of $60,950 8% March 2, 2021 80% $10,950 $50,000 On September 18, 2020, the Company paid cash, received pursuant to the promissory note outlined in Note 8(g), of $78,643 $15,221 As at December 31, 2020, the note and derivative liability were extinguished. During the year ended December 31, 2020, the Company accreted $60,950 (v) On April 15, 2020, the Company issued a convertible promissory note in the principal amount of $60,950 8% April 15, 2021 80% $10,950 $50,000 On September 18, 2020, the Company paid cash of $66,000 $2,966 As at December 31, 2020, the note and derivative liability were extinguished. During the year ended December 31, 2020, the Company accreted $60,950 (w) On August 31, 2020, the Company issued a convertible promissory note in the principal amount of $166,650 10% $16,650 $150,000 10% $0.05 70% On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $167,974 168 (x) On September 17, 2020, the Company issued a convertible promissory note in the principal amount of $288,860 10% $28,860 $260,000 10% June 17, 2021 $0.04 70% On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $289,889 290 (y) On August 30, 2017, the Company issued a convertible promissory note in the principal amount of $15,000 10% 20% $0.005 On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $18,131 18 (z) On May 2, 2019, the Company issued a convertible promissory note in the principal amount of $10,000 8% 58% On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $11,841 12 (aa) On June 10, 2019, the Company issued a convertible promissory note in the principal amount of $15,000 10% 20% $0.005 On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $51,999 52 |
DERIVATIVE LIABILITIES
DERIVATIVE LIABILITIES | 12 Months Ended |
Dec. 31, 2020 | |
Derivative Instruments and Hedging Activities Disclosure [Abstract] | |
DERIVATIVE LIABILITIES | Note 10 – DERIVATIVE LIABILITIES The Company records the fair value of the of the conversion feature of the convertible loans payable disclosed in Note 9 in accordance with ASC 815, Derivatives and Hedging. The fair value of the derivative was calculated using a multi-nominal lattice model. The fair value of the derivative liabilities is revalued on each balance sheet date with corresponding gains and losses recorded in the consolidated statement of operations. The following range of inputs and assumptions were used to value the derivative liabilities outstanding during the years ended December 31, 2020 and 2019, assuming no dividend yield: SCHEDULE OF ASSUMPTIONS USED DERIVATIVE LIABILITIES 2020 2019 Expected volatility 243 531 % 176 374 % Risk free interest rate 0.09 0.18 % 1.6 2.6 % Expected life (years) 0.25 1.0 0.25 2.0 A summary of the activity of the derivative liabilities is shown below: SCHEDULE OF DERIVATIVE LIABILITIES ACTIVITY $ Balance, January 1, 2019 2,188,354 New issuances 939,919 Extinguished (10,440,286 ) Change in fair value (271,704 ) Balance, December 31, 2019 2,856,569 Balance, January 1, 2020 2,856,569 New issuances 197,465 Extinguished (10,440,286 ) Change in fair value 7,386,252 Balance, December 31, 2020 - |
LEASES
LEASES | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Leases | ||
LEASES | Note 10 - LEASES Lessor During the year ended December 31, 2020, the Company began financing the lease of certain assets under rental revenue contracts with its customers and accounts for them in accordance with ASC 842 as outlined under “Leases” in Note 3 of the consolidated financial statements for the year ended December 31, 2020. During the year ended December 31, 2020, the Company recognized lease receivables of $ 45,856 30,000 During the six months ended June 30, 2021, the Company recognized lease receivables of $ 609,504 297,958 SCHEDULE OF LEASE RECEIVABLES RECOGNIZED Lease receivable June 30, 2021 December 31, 2020 Balance, December 31, 2020 $ 42,856 $ - Additions 609,504 45,856 Interest on lease receivables 1,792 - Receipt of payments (13,712 ) (3,000 ) Balance, June 30, 2021 640,440 42,856 Current portion of lease receivables (93,735 ) (4,297 ) Long term potion of lease receivables $ 546,705 $ 38,559 Lessee The Company leases certain assets under lease agreements. On October 1, 2019, the Company entered into a 5 8,683 3.25 On July 10, 2020, the Company entered into a lease agreement for retail, showroom and warehouse space in Fairfield, CA (the “Fairfield Lease”). Upon initial recognition of the lease, the Company recognized right-of-use assets of $ 164,114 156,364 7,750 7,750 1.17 On July 14, 2020, the Company entered into a lease agreement for office space in Surrey, BC (the “Croydon Lease”). Upon initial recognition of the lease, the Company recognized right-of-use assets of $ 133,825 175,843 125,014 163,895 8,811 11,948 2.08 On April 1, 2021, the Company entered into a lease agreement for a credit card processing machine (the “FD 150 Lease”). Upon initial recognition of the lease, the Company recognized right-of-use assets of $ 1,018 1,018 3.08 On June 2, 2021, the Company entered into a lease agreement for a trailer (the “Trailer Lease”). Upon recognition of the lease, the Company recognized right-of-use assets of $ 8,886 11,016 8,886 11,016 3.92 Right-of-use assets have been included within fixed assets, net and lease liabilities have been included in operating lease liability on the Company’s consolidated balance sheet. SCHEDULE OF CONSOLIDATED BALANCE SHEET FOR LEASE Right-of-use assets June 30, 2021 December 31, 2020 Cost $ 312,624 $ 302,477 Accumulated depreciation (109,709 ) (53,158 ) Total right-of-use assets $ 202,915 $ 249,319 Lease liability June 30, 2021 December 31, 2020 Current portion $ 127,287 $ 125,864 Long-term portion 89,660 150,877 Total lease liability $ 216,947 $ 276,741 Future minimum lease payments to be paid by the Company as a lessee for operating leases as of June 30, 2021, for the next three years are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS Operating lease commitments and lease liability June 30, 2021 Remainder of 2021 $ 74,455 2022 128,523 2023 40,738 2024 4,691 2025 1,169 Total future minimum lease payments 249,576 Discount (32,629 ) Total 216,947 Total future minimum lease payments 249,576 Current portion of operating lease liabilities (127,287 ) Long-term portion of operating lease liabilities $ 89,660 Total 216,947 | Note 11 – LEASES Lessor During the year ended December 30, 2020, the Company began financing the lease of certain assets under rental revenue contracts with its customers and accounts for them in accordance with ASC 842 as outlined under “Leases” in Note 3. During the year ended December 31, 2020, the Company recognized lease receivables of $45,856 $30,000 SCHEDULE OF LEASE RECEIVABLES RECOGNIZED Lease receivable December 31, 2020 Balance, January 1, 2020 $ - Additions 45,856 Receipt of payments (3,000 ) Balance, December 31, 2020 42,856 Current portion of lease receivable (4,297 ) Long term potion of lease receivable $ 38,559 Lease receivables are measured at the commencement date based on the present value of future lease payments less the present value of the unguaranteed residual asset. The Company used the rate implicit in the rental revenue contracts to calculate the present value of future payments and unguaranteed residual asset at the date of commencement. In accordance with the terms of the agreement, the Company recorded $45,856 $30,000 Lessee The Company leases certain assets under lease agreements. On October 1, 2019, the Company entered into a 5 $8,683 $8,683 3.75 On April 1, 2020, the Company terminated its showroom space lease, resulting in a gain of $8,428 11,294 On July 10, 2020, the Company entered into a lease agreement for retail, showroom and warehouse space in Fairfield, CA (the “Fairfield Lease”). Upon initial recognition of the lease, the Company recognized right-of-use assets of $164,114 $156,364 $7,750 1.67 $7,750 On July 14, 2020, the Company entered into a lease agreement for office space in Surrey, BC (the “Croydon Lease”). Upon initial recognition of the lease, the Company recognized right-of-use assets of $133,825 $125,014 $8,811 11,948 2.58 Right-of-use assets have been included within fixed assets, net and lease liabilities have been included in operating lease liability on the Company’s consolidated balance sheet. SCHEDULE OF CONSOLIDATED BALANCE SHEET FOR LEASE Right-of-use assets December 31, 2020 December 31, 2019 Cost $ 302,477 $ 178,202 Accumulated depreciation (53,158 ) (39,671 ) Total right-of-use assets $ 249,319 $ 138,531 Lease liability December 31, 2020 December 31, 2019 Current portion $ 125,864 $ 62,935 Long-term portion 150,877 74,225 Total lease liability $ 276,741 $ 137,160 Operating lease liabilities are measured at the commencement date based on the present value of future lease payments. As the Company’s lease did not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of future payments. The Company used a weighted average discount rate of 11.98% Right-of-use assets include any prepaid lease payments and exclude any lease incentives and initial direct costs incurred. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. The lease terms may include options to extend or terminate the lease if it is reasonably certain that the Company will exercise that option. Operating lease expense for the twelve months ended December 31, 2020 was $86,645 $44,875 Future minimum lease payments to be paid by the Company as a lessee for operating leases as of December 31, 2020 for the next three years are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS Operating lease commitments and lease liability December 31, 2020 2021 $ 152,317 2022 124,565 2023 37,060 2024 1,736 Total future minimum lease payments 315,678 Discount (38,937 ) Total 276,741 Current portion of operating lease liabilities (125,864 ) Long-term portion of operating lease liabilities $ 150,877 |
MEZZANINE EQUITY
MEZZANINE EQUITY | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Mezzanine Equity | ||
MEZZANINE EQUITY | Note 11 – MEZZANINE EQUITY Authorized 10,000 0.001 1,000,000 0.001 5 5,000,000 0.001 4 10,000 0.001 Each share of Series F preferred shares is convertible into common stock at an amount equal to the lesser of (a) one hundred percent of the lowest traded price for the Company’s stock for the fifteen trading days immediately preceding the relevant Conversion and (b) a twenty percent discount to the price of the common stock in an offering with gross proceeds of at least $ 10,000,000 Mezzanine Preferred Equity Transactions During the six months ended June 30, 2021: ● 1,312 ● On February 4, 2021, pursuant to a Securities Purchase Agreement entered on December 23, 2020 (the “Series F SPA”), the Company issued 1,500 731,992 1,500 1,500,000 ● On June 10, 2021, pursuant to the Series F SPA, the Company received $ 350,000 350 During the year ended December 31, 2020: ● On September 30, 2020, the Company entered into an Exchange Agreement to settle outstanding convertible debt and accrued interest in exchange for 2,347 2,348,208 ● On September 30, 2020, the Company entered into a Securities Purchase Agreement (the “Series C SPA”) whereby the Company agrees to sell and the Purchaser agrees to purchase, in a series of closings (the “Closings”), up to 200 1,000 250 200 50 250 200,000 ● On November 6, 2020, the Company received gross proceeds of $ 300,000 for 300 Series C Preferred Shares in lieu of the Second Closing for the Series C SPA. The shares were included in preferred shares to be issued at March 31, 2021 and December 31, 2020. The preferred shares were issued during the three months ended June 30, 2021. ● On December 23, 2020, the Company entered into a Securities Purchase Agreement (the “Series F SPA”) whereby the Company agrees to sell and the Purchaser agrees to purchase, in a series of closings (the “Closings”) of at least 1,000 1,000 1,500 1,500,000 1,000 3,000,000 768,008 731,992 ● 1,573 | Note 12 – MEZZANINE EQUITY Authorized 5,000,000 0.001 1,000,000 0.001 5 5,000,000 0.001 4 10,000 0.001 Each share of Series F preferred shares is convertible into common stock at an amount equal to the lesser of (a) one hundred percent of the lowest traded price for the Company’s stock for the fifteen trading days immediately preceding the relevant Conversion and (b) a twenty percent discount to the price of the common stock in an offering with gross proceeds of at least $ 10,000,000 Mezzanine Preferred Equity Transactions During the year ended December 31, 2020: ● On September 30, 2020, the Company entered into an Exchange Agreement, as outlined in Note 9, to settle outstanding convertible debt and accrued interest in exchange for 2,347 2,348,208 ● On September 30, 2020, the Company entered into a Securities Purchase Agreement (the “Series C SPA”) whereby the Company agrees to sell and the Purchaser agrees to purchase, in a series of closings (the “Closings”), up to 200 1,000 250 200 50 250 200,000 ● On November 6, 2020, the Company received gross proceeds of $ 300,000 300 ● On December 7, 2020, the Company received gross proceeds of $ 200,000 200 ● On December 23, 2020, the Company entered into a Securities Purchase Agreement (the “Series F SPA”) whereby the Company agrees to sell and the Purchaser agrees to purchase, in a series of closings (the “Closings”) of at least 1,000 1,000 1,500 1,500,000 1,000 731,992 ● During the year ended December 31, 2020, 1,573 ● On December 22, 2020, the Company received conversion notices to convert 18 96,861 ● On December 23, 2020, the Company received conversion notices to convert 286 1,539,014 286 During the year ended December 31, 2019: ● The Company settled various accounts payable balances, debt and preferred shares in exchange for shares of common stock to be issued and warrants. Included in these settlements were 100,500 4,649,908 6,668,643 |
PREFERRED STOCK
PREFERRED STOCK | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Equity [Abstract] | ||
PREFERRED STOCK | Note 12 – PREFERRED STOCK Authorized 3,000,000 0.001 10,000 0.001 100,000 Preferred Stock Transactions During the six months ended June 30, 2021: ● On October 26, 2020, the Company agreed to issue 100 1,340,000 100 1,000,000 ● On March 4, 2021, the Company issued an aggregate of 16 849,600 ● 87 During the year ended December 31, 2020: ● On May 21, 2020, the Company issued an aggregate of 136 122 2 767,040 ● On December 11, 2020, 4 | Note 13 – PREFERRED STOCK Authorized 3,000,000 0.001 10,000 0.001 100,000 On March 26, 2019, the Company effected a reverse stock split of its shares of common stock on a four thousand ( 4,000 On October 29, 2019, the Company re-designated its Series A Preferred Stock. The Series A Preferred Stock shall be entitled to vote with the holders of the Company’s Common Stock as a class at the rate of 665 common stock votes per share of Series A Preferred Stock. Preferred Stock Transactions During the year ended December 31, 2020: ● On May 21, 2020, the Company issued an aggregate of 136 122 2 767,040 ● On October 26, 2020, the Company agreed to issue 100 1,340,000 ● On December 11, 2020, 4 During the year ended December 31, 2019: ● The Company settled various accounts payable balances, debt and preferred shares in exchange for shares of common stock to be issued and warrants. Included in these settlements were 132 4,872,732 ● On October 29, 2019, the Company issued an aggregate of 200,376 200 |
COMMON STOCK AND ADDITIONAL PAI
COMMON STOCK AND ADDITIONAL PAID IN CAPITAL | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Equity [Abstract] | ||
COMMON STOCK AND ADDITIONAL PAID IN CAPITAL | Note 13 – COMMON STOCK AND ADDITIONAL PAID IN CAPITAL Authorized 150,000,000 common shares, authorized, each having a par value of $ 0.001 per share. Common Stock Transactions During the six months ended June 30, 2021: ● The Company issued an aggregate of 8,138,975 ● The Company issued 115,000 60,835 ● The Company issued 1,780,000 415,750 650,000 149,500 ● The Company issued 10,839,138 2,140,976 87 878,680 1,312 1,262,296 ● The Company cancelled 1,751,288 During the year ended December 31, 2020: ● The Company issued an aggregate of 191,865 100,031 ● The Company issued an aggregate of 4,303,000 1,360,784 ● The Company issued an aggregate of 16,880,146 7,521,454 ● The Company issued 2,363,532 214,286 ● The Company issued an aggregate of 52,937,999 3,577,005 777,872 SCHEDULE OF COMMON STOCK CONVERSION INTO DEBT Date issued Common shares Fair value (1) Converted balance (2) Loss on conversion January 7, 2020 53,764 $ 53,226 $ 20,000 $ (33,226 ) February 4, 2020 135,802 127,654 20,000 (107,654 ) February 7, 2020 151,234 142,160 24,500 (117,660 ) February 26, 2020 151,515 45,455 20,000 (25,455 ) February 26, 2020 140,151 39,242 18,500 (20,742 ) March 9, 2020 170,000 27,200 13,090 (14,110 ) March 9, 2020 195,547 68,441 13,000 (55,441 ) March 11, 2020 180,505 63,177 12,000 (51,177 ) April 1, 2020 140,000 9,800 3,889 (5,911 ) April 1, 2020 220,000 15,400 6,666 (8,734 ) April 2, 2020 218,678 16,379 7,000 (9,379 ) April 21, 2020 264,026 24,649 8,000 (16,649 ) May 15, 2020 258,000 25,800 7,166 (18,634 ) May 19, 2020 426,000 80,940 17,338 (63,602 ) May 19, 2020 675,675 100,000 30,000 (70,000 ) May 19, 2020 350,000 33,250 12,705 (20,545 ) May 19, 2020 337,837 50,000 15,000 (35,000 ) May 21, 2020 298,606 56,735 13,258 (43,477 ) May 21, 2020 611,111 116,111 27,750 (88,361 ) July 8, 2020 500,000 45,000 10,500 (34,500 ) July 8, 2020 857,142 72,857 18,000 (54,857 ) July 8, 2020 600,000 22,800 11,549 (11,251 ) July 8, 2020 639,846 51,188 13,437 (37,751 ) July 8, 2020 880,952 70,476 18,500 (51,976 ) July 10, 2020 809,523 29,952 17,000 (12,952 ) July 17, 2020 1,121,212 55,948 18,500 (37,448 ) July 17, 2020 1,151,515 46,291 19,500 (26,791 ) July 20, 2020 1,130,000 45,426 17,091 (28,335 ) July 23, 2020 879,157 43,870 14,506 (29,364 ) August 3, 2020 1,309,824 35,234 14,146 (21,088 ) August 3, 2020 1,638,117 33,991 17,692 (16,299 ) August 10, 2020 1,412,525 30,553 15,255 (15,298 ) August 13, 2020 1,000,000 20,100 15,000 (5,100 ) August 13, 2020 1,130,000 25,877 11,311 (14,566 ) August 13, 2020 1,465,201 29,451 16,000 (13,451 ) August 19, 2020 1,484,615 22,269 19,300 (2,969 ) August 25, 2020 1,750,000 125,125 11,340 (113,785 ) August 25, 2020 1,483,146 106,045 13,200 (92,845 ) August 25, 2020 620,033 44,332 4,018 (40,314 ) August 25, 2020 1,490,000 106,535 8,851 (97,684 ) August 25, 2020 1,893,939 135,417 12,500 (122,917 ) August 26, 2020 1,818,182 130,000 12,000 (118,000 ) August 27, 2020 1,808,989 156,839 16,100 (140,739 ) August 31, 2020 1,808,989 84,842 16,100 (68,742 ) September 1, 2020 1,560,000 79,560 9,266 (70,294 ) September 2, 2020 1,808,989 80,283 16,100 (64,183 ) September 9, 2020 1,808,989 66,119 16,100 (50,019 ) September 10, 2020 2,727,273 92,045 18,000 (74,045 ) September 14, 2020 1,560,000 46,566 9,266 (37,300 ) September 17, 2020 345,291 12,879 7,700 (5,179 ) September 18, 2020 2,938,117 113,705 19,039 (94,666 ) September 22, 2020 1,515,151 57,879 10,000 (47,879 ) September 24, 2020 412,831 51,232 5,699 (45,533 ) September 29, 2020 2,600,000 310,700 15,444 (295,256 ) Total 52,937,999 $ 3,577,005 $ 777,872 $ (2,799,133 ) (1) Fair values are derived based on the closing price of the Company’s common stock on the date of the conversion notice. (2) Converted balance includes portions of principal, accrued interest, financing fees, interest penalties and other fees converted upon the issuance of shares of common stock. Warrants During the six months ended June 30, 2021, the Company granted 1,000,000 three years 0.25 163,998 SCHEDULE OF WARRANTS ASSUMPTIONS June 30, 2021 Risk-free interest rate 0.18 % Expected life 3.0 Expected dividend rate 0 % Expected volatility 299.7 % The continuity of the Company’s common stock purchase warrants issued and outstanding is as follows: SCHEDULE OF WARRANTS OUTSTANDING Warrants Weighted average price Outstanding at year December 31, 2020 12,939,813 $ 0.60 Granted 1,000,000 0.25 Exercised - - Expired - - Outstanding as of June 30, 2021 13,939,813 $ 0.57 As of June 30, 2021, the weighted average remaining contractual life of warrants outstanding was 2.70 | Note 14 – COMMON STOCK AND ADDITIONAL PAID IN CAPITAL Authorized On March 26, 2019, the Company effected a reverse stock split of its shares of common stock on a four thousand (4,000) old for one (1) new basis. 3,000,000,000 750,000 150,000,000 0.001 Each share of common stock is entitled to one (1) vote. Common Stock Transactions During the year ended December 31, 2020: ● The Company issued an aggregate of 191,865 100,031 ● The Company issued an aggregate of 4,303,000 1,360,784 ● The Company issued an aggregate of 16,880,146 7,521,454 ● The Company issued 2,363,532 214,286 ● The Company issued an aggregate of 52,937,999 3,577,005 777,872 SCHEDULE OF COMMON STOCK CONVERSION INTO DEBT Date issued Common shares issued (#) Fair value (1) Converted balance (2) Loss on conversion January 7, 2020 53,764 $ 53,226 $ 20,000 $ (33,226 ) February 4, 2020 135,802 127,654 20,000 (107,654 ) February 7, 2020 151,234 142,160 24,500 (117,660 ) February 26, 2020 151,515 45,455 20,000 (25,455 ) February 26, 2020 140,151 39,242 18,500 (20,742 ) March 9, 2020 170,000 27,200 13,090 (14,110 ) March 9, 2020 195,547 68,441 13,000 (55,441 ) March 11, 2020 180,505 63,177 12,000 (51,177 ) April 1, 2020 140,000 9,800 3,889 (5,911 ) April 1, 2020 220,000 15,400 6,666 (8,734 ) April 2, 2020 218,678 16,379 7,000 (9,379 ) April 21, 2020 264,026 24,649 8,000 (16,649 ) May 15, 2020 258,000 25,800 7,166 (18,634 ) May 19, 2020 426,000 80,940 17,338 (63,602 ) May 19, 2020 675,675 100,000 30,000 (70,000 ) May 19, 2020 350,000 33,250 12,705 (20,545 ) May 19, 2020 337,837 50,000 15,000 (35,000 ) May 21, 2020 298,606 56,735 13,258 (43,477 ) May 21, 2020 611,111 116,111 27,750 (88,361 ) July 8, 2020 500,000 45,000 10,500 (34,500 ) July 8, 2020 857,142 72,857 18,000 (54,857 ) July 8, 2020 600,000 22,800 11,549 (11,251 ) July 8, 2020 639,846 51,188 13,437 (37,751 ) July 8, 2020 880,952 70,476 18,500 (51,976 ) July 10, 2020 809,523 29,952 17,000 (12,952 ) July 17, 2020 1,121,212 55,948 18,500 (37,448 ) July 17, 2020 1,151,515 46,291 19,500 (26,791 ) July 20, 2020 1,130,000 45,426 17,091 (28,335 ) July 23, 2020 879,157 43,870 14,506 (29,364 ) August 3, 2020 1,309,824 35,234 14,146 (21,088 ) August 3, 2020 1,638,117 33,991 17,692 (16,299 ) August 10, 2020 1,412,525 30,553 15,255 (15,298 ) August 13, 2020 1,000,000 20,100 15,000 (5,100 ) August 13, 2020 1,130,000 25,877 11,311 (14,566 ) August 13, 2020 1,465,201 29,451 16,000 (13,451 ) August 19, 2020 1,484,615 22,269 19,300 (2,969 ) August 25, 2020 1,750,000 125,125 11,340 (113,785 ) August 25, 2020 1,483,146 106,045 13,200 (92,845 ) August 25, 2020 620,033 44,332 4,018 (40,314 ) August 25, 2020 1,490,000 106,535 8,851 (97,684 ) August 25, 2020 1,893,939 135,417 12,500 (122,917 ) August 26, 2020 1,818,182 130,000 12,000 (118,000 ) August 27, 2020 1,808,989 156,839 16,100 (140,739 ) August 31, 2020 1,808,989 84,842 16,100 (68,742 ) September 1, 2020 1,560,000 79,560 9,266 (70,294 ) September 2, 2020 1,808,989 80,283 16,100 (64,183 ) September 9, 2020 1,808,989 66,119 16,100 (50,019 ) September 10, 2020 2,727,273 92,045 18,000 (74,045 ) September 14, 2020 1,560,000 46,566 9,266 (37,300 ) September 17, 2020 345,291 12,879 7,700 (5,179 ) September 18, 2020 2,938,117 113,705 19,039 (94,666 ) September 22, 2020 1,515,151 57,879 10,000 (47,879 ) September 24, 2020 412,831 51,232 5,699 (45,533 ) September 29, 2020 2,600,000 310,700 15,444 (295,256 ) Total 52,937,999 $ 3,577,005 $ 777,872 $ (2,799,133 ) (1) Fair values are derived based on the closing price of the Company’s common stock on the date of the conversion notice. (2) Converted balance includes portions of principal, accrued interest, financing fees, interest penalties and other fees converted upon the issuance of shares of common stock. During the year ended December 31, 2019: ● The Company issued an aggregate of 72,295 63,437 ● The Company issued an aggregate of 32,000 37,760 ● The Company issued an aggregate of 407,536 506,468 180,642 Date issued Common Fair value (1) Converted balance (2) Loss on conversion January 22, 2019 10,189 $ 28,527 $ 15,690 $ (12,837 ) March 11, 2019 18,606 37,211 12,280 (24,931 ) March 15, 2019 27,137 54,238 17,899 (36,339 ) June 17, 2019 45,216 58,781 31,651 (27,130 ) June 20, 2019 34,450 36,517 19,895 (16,622 ) July 17, 2019 37,900 33,352 5,628 (27,724 ) August 26, 2019 40,000 27,020 6,620 (20,400 ) September 18, 2019 39,500 49,376 8,255 (41,121 ) October 11, 2019 35,000 44,450 13,475 (30,975 ) November 13, 2019 47,500 77,899 18,810 (59,089 ) November 7, 2019 23,149 18,519 10,000 (8,519 ) December 19, 2019 48,889 40,578 22,000 (18,578 ) Total 407,536 $ 506,468 $ 182,203 $ (324,265 ) (1) Fair values are derived based on the closing price of the Company’s common stock on the date of the conversion notice. (2) Converted balance includes portions of principal, accrued interest, accounts payable, financing fees and interest penalties converted upon the issuance of shares of common stock. Common Stock to be Issued Common stock to be issued as at December 31, 2020 consists of: ● 3,264,285 52,229 ● 4,874,690 1,383,815 As at December 31, 2020, 8,138,975 1,436,044 Warrants On December 23, 2020, the Company granted 3,000,000 0.50 768,008 five On March 2, 2020, the Company granted 2,829,859 five years 0.25 465,248 On October 26, 2020, the Company promised to grant 1,000,000 three years 0.25 163,998 On December 31, 2020, the Company granted 250,000 two years 1.00 328,329 SCHEDULE OF WARRANTS ASSUMPTIONS December 31, 2020 December 31, 2019 Risk-free interest rate 0.13 0.88 % 1.62 % Expected life 2.0 5.0 3.0 Expected dividend rate 0 % 0 % Expected volatility 266 321 % 280 % Continuity of the Company’s common stock purchase warrants issued and outstanding is as follows: SCHEDULE OF WARRANTS OUTSTANDING Warrants Weighted average exercise price Outstanding at year end December 31, 2018 - $ - Granted 6,859,954 0.77 Exercised - - Expired - - Outstanding at year December 31, 2019 6,859,954 $ 0.77 Granted 6,079,859 0.40 Exercised - - Expired - - Outstanding as at December 31, 2020 12,939,813 $ 0.60 As at December 31, 2020, the weighted average remaining contractual life of warrants outstanding was 3.20 3.08 9,605,067 108,246 |
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Related Party Transactions [Abstract] | ||
RELATED PARTY TRANSACTIONS | Note 14 – RELATED PARTY TRANSACTIONS During the six months ended June 30, 2021 the Company incurred $ 280,262 (2020 - $ 100,000 ) in salaries which includes a bonus of $ 109,705 to the President, CEO, and CFO of the Company. The Company also repaid $ 317,997 Nil 317,997 On March 4, 2021, the Company issued an aggregate of 16 849,600 | Note 15 – RELATED PARTY TRANSACTIONS As at December 31, 2020, the Company owed $ 317,997 263,409 300,000 100,000 170,381 As at December 31, 2020, the Company owed $ Nil 7,260 On May 21, 2020, the Company issued an aggregate of 136 122 2 767,040 |
COMMITMENTS
COMMITMENTS | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Commitments and Contingencies Disclosure [Abstract] | ||
COMMITMENTS | Note 15 – COMMITMENTS Product Warranties The Company’s warranty policy generally covers a period of two years which is also covered by the manufacturer warranty. Thus, any warranty costs incurred by the Company are immaterial. Indemnifications In the normal course of business, the Company indemnifies other parties, including customers, lessors, and parties to other transactions with the Company, with respect to certain matters. The Company has agreed to hold the other parties harmless against losses arising from a breach of representations or covenants, or out of intellectual property infringement or other claims made against certain parties. These agreements may limit the time within which an indemnification claim can be made and the amount of the claim. In addition, the Company has entered into indemnification agreements with its officers and directors, and the Company’s bylaws contain similar indemnification obligations to the Company’s agents. It is not possible to determine the maximum potential amount under these indemnification agreements due to the Company’s limited history with prior indemnification claims and the unique facts and circumstances involved in each particular agreement. Historically, payments made by the Company under these agreements have not had a material effect on the Company’s operating results, financial position, or cash flows. | Note 16 – COMMITMENTS Product Warranties The Company’s warranty policy generally covers a period of two years which is also covered by the manufacturer warranty. Thus, any warranty costs incurred by the Company are immaterial. Indemnifications In the normal course of business, the Company indemnifies other parties, including customers, lessors, and parties to other transactions with the Company, with respect to certain matters. The Company has agreed to hold the other parties harmless against losses arising from a breach of representations or covenants, or out of intellectual property infringement or other claims made against certain parties. These agreements may limit the time within which an indemnification claim can be made and the amount of the claim. In addition, the Company has entered into indemnification agreements with its officers and directors, and the Company’s bylaws contain similar indemnification obligations to the Company’s agents. It is not possible to determine the maximum potential amount under these indemnification agreements due to the Company’s limited history with prior indemnification claims and the unique facts and circumstances involved in each particular agreement. Historically, payments made by the Company under these agreements have not had a material effect on the Company’s operating results, financial position, or cash flows. |
CONTINGENCIES
CONTINGENCIES | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Commitments and Contingencies Disclosure [Abstract] | ||
CONTINGENCIES | Note 16 – CONTINGENCIES On September 7, 2016, Chetu Inc. filed a Complaint for Damage in Florida to recover an unpaid invoice amount of $ 27,335 4,939 41,353 47,023 On May 24, 2017, the Company received a notice of default from Coastal Investment Partners LLC (“Coastal”), on three 8% convertible promissory notes issued by the Company in aggregate principal amount of $ 261,389 250,000 72,500 250,000 200,000 268,000 250,000 268,000 250,000 200,000 268,000 On October 10, 2017, a vendor filed a complaint for Breach of Contract with Superior Court of the State of California. The Complainant is alleging that it is contractually owed 1,848,130 270,000 72,000 115,000 115,000 60,835 54,165 400,000 76,400 22,235 | Note 17 – CONTINGENCIES On September 7, 2016, Chetu Inc. filed a Complaint for Damage in Florida to recover an unpaid invoice amount of $ 27,335 4,939 47,023 40,227 On May 24, 2017, the Company received a notice of default from Coastal Investment Partners LLC (“Coastal”), on three 8% convertible promissory notes issued by the Company in aggregate principal amount of $ 261,389 250,000 72,500 250,000 200,000 268,000 268,000 250,000 On October 10, 2017, a vendor filed a complaint for Breach of Contract with Superior Court of the State of California. The Complainant is alleging that it is contractually owed 1,848,130 270,000 72,000 115,000 115,000 On April 9, 2018, the Company received a share-reserve increase letter from JSJ Investments Inc. (“JSJ”) pursuant to the terms of a 10% convertible promissory note issued to the Company in the principal amount of $ 135,000 172,845 200,000 1,000,000 November 2020 100,000 November 10, 2020 100,000 |
INCOME TAX
INCOME TAX | 12 Months Ended |
Dec. 31, 2020 | |
Income Tax Disclosure [Abstract] | |
INCOME TAX | Note 18 – INCOME TAX For the years ended December 31, 2020 and 2019, there is $ Nil Nil The following are the components of income before income tax reflected in the Statement of Operations for the years ended December 31, 2020 and 2019: Component of Loss Before Income Tax SCHEDULE OF COMPONENT OF LOSS BEFORE INCOME TAX AND NON-CONTROLLING INTEREST December 31, 2020 December 31, 2019 Loss before income tax $ (6,177,099 ) $ (3,078,120 ) Income tax $ - $ - Effective tax rate 21.0 % 21.0 % Deferred income taxes arise from temporary differences between the tax and financial statement recognition of revenue and expense. In evaluating the ability to recover the deferred tax assets within the jurisdiction from which they arise, the Company considered all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies and recent financial operations. In projecting future taxable income, the Company began with historical results adjusted for changes in accounting policies and incorporates assumptions including the amount of future pretax operating income, the reversal of temporary differences, and the implementation of feasible and prudent tax planning strategies. These assumptions require significant judgment about the forecasts of future taxable income and are consistent with the plans and estimate the Company are using to manage the underlying businesses. In evaluating the objective evidence that historical results provide, the Company consider three years of cumulative operating income (loss). As of December 31, 2020, the Company had aggregate net operating losses of $ 51,310,040 45,132,941 |
SUPPLEMENTAL CASH FLOW INFORMAT
SUPPLEMENTAL CASH FLOW INFORMATION | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Supplemental Cash Flow Elements [Abstract] | ||
SUPPLEMENTAL CASH FLOW INFORMATION | Note 17 – SUPPLEMENTAL CASH FLOW INFORMATION SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION June 30, 2021 June 30, 2020 Six-months ended June 30, 2021 June 30, 2020 Cash paid during the period for: Income tax payments $ - $ - Interest payments $ 57,111 $ - Non-cash investing and financing transactions: Shares issued for convertible notes payable and accrued interest $ - $ 1,100,779 Shares issued for share settled debt $ 60,835 $ 214,286 Shares issued for convertible notes payable and accrued interest $ 9,904 $ - Shares issued on conversion of preferred shares $ 2,140,976 $ - | Note 19 – SUPPLEMENTAL CASH FLOW INFORMATION SCHEDULE OF CASH FLOW SUPPLEMENTAL DISCLOSURES December 31, 2020 December 31, 2019 Year Ended December 31, 2020 December 31, 2019 Cash paid during the period for: Income tax payments $ — $ — Interest payments $ 21,206 $ 46,500 Non-cash investing and financing transactions: Shares issued for convertible notes payable and accrued interest $ 5,501,965 $ 506,468 Shares issued and to be issued for share-settled debt $ 2,246,334 $ 634,498 Convertible debenture issued for financing fees $ - $ 250,419 Preferred shares exchanged for shares to be issued $ - $ 11,541,375 Initial recognition of lease assets $ 306,622 $ 178,202 Initial recognition of lease liabilities $ 290,061 $ 171,648 |
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Subsequent Events [Abstract] | ||
SUBSEQUENT EVENTS | Note 18 – SUBSEQUENT EVENTS Management has evaluated events subsequent to the period ended for transactions and other events that may require adjustment of and/or disclosure in such interim condensed consolidated financial statements. Subsequent to June 30, 2021: ● The Company issued 3,007,625 200 16 ● The Company issued 400,000 ● The Company issued 650,000 ● The Company issued 2,000,000 275 ● The Company entered into a Securities Purchase Agreement to issue 400 1,180,000 400,000 5 years 0.30 1 | Note 20 – SUBSEQUENT EVENTS Management has evaluated events subsequent to the year ended for transactions and other events that may require adjustment of and/or disclosure in such consolidated financial statements. Subsequent to December 31, 2020, the Company issued: ● 1,539,014 286 286,302 ● 1,751,288 ● 3,264,285 52,229 ● The Company issued 100 1,340,000 1,000,000 163,998 ● 300,000 387,000 ● 35,148 45,341 ● 96,861 18 18,131 ● 1,700,000 17 95,880 ● 375,000 502,500 ● 200,000 268,000 ● 3,964,542 180,974 ● 3,000 731,992 ● 150,000 138,750 ● 115,000 60,835 ● 695,173 168 51,999 ● 16 100,000 849,600 |
SUMMARY OF SIGNIFICANT ACCOUN_2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Accounting Policies [Abstract] | ||
Basis of Presentation | Basis of Presentation The accompanying interim condensed consolidated financial statements were prepared in conformity with generally accepted accounting principles in the United States (“U.S. GAAP”) and with the instructions to Form 10-Q. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to U.S. GAAP rules and regulations for presentation of interim financial information. Therefore, the unaudited interim condensed consolidated financial statements should be read in conjunction with the financial statements and the notes thereto, included in the Company’s Annual Report on the Form 10-K for the year ended December 31, 2020. Current and future financial statements may not be directly comparable to the Company’s historical financial statements. However, except as disclosed herein, there have been no material changes in the information disclosed in the notes to the financial statements for the year ended December 31, 2020 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the six months ended June 30, 2021 are not necessarily indicative of the results that may be expected for the year ending December 31, 2021. | Basis of Presentation The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and are expressed in U.S. dollars. These consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated. Certain comparative information has been reclassified to conform with the financial statement presentation adopted in the current year. |
Principles of Consolidation | Principles of Consolidation The interim condensed consolidated financial statements include the accounts of DSG Global Inc. and its subsidiary VTS and its wholly owned subsidiaries DSG UK and Imperium, collectively referred to as the “Company”. All intercompany accounts, transactions and profits were eliminated in the consolidated financial statements. | Principles of Consolidation The consolidated financial statements include the accounts of DSG Global Inc. and its subsidiary VTS and its wholly owned subsidiaries DSG UK and Imperium, collectively referred to as the “Company”. All intercompany accounts, transactions and profits were eliminated in the consolidated financial statements. |
Use of Estimates | Use of Estimates The preparation of interim condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the interim condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the condensed consolidated financial statements in the period they are determined. There were no new estimates in the period. | Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to revenue recognition, the collectability of accounts receivable, valuation of inventory, useful lives and recoverability of long-lived assets, fair value derivative liabilities, the Company’s incremental borrowing rate, leases and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from those estimates. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the consolidated financial statements in the period they are determined. The Company’s policy for equipment requires judgment in determining whether the present value of future expected economic benefits exceeds capitalized costs. The policy requires management to make certain estimates and assumptions about future economic benefits related to its operations. Estimates and assumptions may change if new information becomes available. If information becomes available suggesting that the recovery of capitalized cost is unlikely, the capitalized cost is written off to the consolidated statement of operations. The assessment of whether the going concern assumption is appropriate requires management to take into account all available information about the future, which is at least, but is not limited to, 12 months from the date the financial statements are issued. The Company is aware that material uncertainties related to events or conditions may cast substantial doubt upon the Company’s ability to continue as a going concern. |
Foreign Currency Translation | Foreign Currency Translation The Company’s functional and reporting currency is the U.S. dollar. The functional currency of VTS is the Canadian dollar. The functional currency of DSG UK is the British pound. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities, and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The accounts of VTS and DSG UK are translated to U.S. dollars using the current rate method. Accordingly, assets and liabilities are translated into U.S. dollars at the period-end exchange rate while revenues and expenses are translated at the average exchange rates during the period. Related exchange gains and losses are included in a separate component of stockholders’ equity as accumulated other comprehensive income (loss). | |
Reportable Segment | Reportable Segment The Company has one | |
Revenue Recognition and Warranty Reserve | Revenue Recognition and Warranty Reserve In May 2014, Financial Account Standards Board (“FASB”) issued ASU No. 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”). The Company adopted this standard on a modified retroactive basis on January 1, 2018. No financial statement impact occurred upon adoption. Revenue from Contracts with Customers Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers Topic 606 Topic 606. Topic 605, Revenue Recognition The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product to a customer. Revenue is measured based on the consideration the Company expects to receive in exchange for those products. In instances where final acceptance of the product is specified by the customer, revenue is deferred until all acceptance criteria have been met. Revenues are recognized under Topic 606 ● executed contracts with the Company’s customers that it believes are legally enforceable; ● identification of performance obligations in the respective contract; ● determination of the transaction price for each performance obligation in the respective contract; ● allocation the transaction price to each performance obligation; and ● recognition of revenue only when the Company satisfies each performance obligation. Performance Obligations and Signification Judgments The Company’s revenue streams can be categorized into the following performance obligations and recognition patterns: 1. Sale, delivery and installation of Tag, Text and Infinity products, along with digital mapping and customer training. The Company recognizes revenue at a point in time when final sign-off on the installation is obtained from the General Manager and/or Director of Golf. 2. Provision of internet connectivity, regular software updates, software maintenance and basic customer support service. The Company recognizes revenue over time, evenly over the term of the service. 3. Sale and delivery of Fairway Rider products. The Company recognizes revenue at a point in time when control transfers to the customer. Transaction prices for performance obligations are explicitly outlined in relevant agreements, therefore, the Company does not believe that significant judgments are required with respect to the determination of the transaction price, including any variable consideration identified. Warranty Reserve The Company accrues for warranty costs, sales returns, and other allowances based on its historical experience. During the years ended December 31, 2020 and 2019, the Company did not provide a warranty for any of its products sold during those periods. The warranty reserve was $ Nil | |
Research and Development | Research and Development Research and development expenses include payroll, employee benefits, and other headcount-related expenses associated with product development. Research and development expenses also include third-party development and programming costs, localization costs incurred to translate software for international markets, and the amortization of purchased software code and services content. Such costs related to software development are included in research and development expense until the point that technological feasibility is reached. Research and development is expensed and is included in operating expenses. | |
Income Taxes | Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Income Taxes. The asset and liability method provides that deferred income tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carryforwards. Deferred income tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred income tax assets to the amount that is believed more likely than not to be realized. As of December 31, 2020 and 2019, the Company did not have any amounts recorded pertaining to uncertain tax positions. The Company recognizes interest and penalties related to uncertain tax positions in general and administrative expense. The Company did not incur any penalties or interest during the years ended December 31, 2020 and 2019. On December 22, 2017, the U.S. enacted the Tax Cuts and Jobs Act (“the Tax Act”) which significantly changed U.S. tax law. The Tax Act lowered the Company’s statutory federal income tax rate from a maximum of 39 21 | |
Concentration of Credit Risk | Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are cash, and trade receivables arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions. The Company has a diversified customer base, most of which are in Canada, United States and the United Kingdom. The Company controls credit risk related to trade receivables through credit approvals, credit limits and monitoring procedures. The Company routinely assesses the financial strength of its customers and, based upon factors surrounding the credit risk, establishes an allowance, if required, for uncollectible accounts and, as a consequence, believes that its accounts receivable credit risk exposure beyond such allowance is limited. | |
Risks and Uncertainties | Risks and Uncertainties The Company is subject to risks from, among other things, competition associated with the industry in general, other risks associated with financing, liquidity requirements, rapidly changing customer requirements, limited operating history, foreign currency exchange rates and the volatility of public markets. | |
Contingencies | Contingencies Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and legal counsel assess such contingent liabilities, and such assessment inherently involves judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought. If the assessment of a contingency indicates it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material would be disclosed. Loss contingencies considered to be remote by management are generally not disclosed unless they involve guarantees, in which case the guarantee would be disclosed. | |
Cash and Cash Equivalents | Cash and Cash Equivalents Cash and equivalents include cash in hand and cash in demand deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less. At December 31, 2020 and 2019, there were no uninsured balances for accounts in Canada, the United States and the United Kingdom. The Company has not experienced any losses in such accounts and believes it is not exposed to any risks on its cash in bank accounts. At December 31, 2020 and 2019, the Company did not | |
Accounts Receivable | Accounts Receivable All accounts receivable under standard terms are due thirty (30) days from the date billed. If the funds are not received within thirty (30) days, the customer is contacted to arrange payment. The Company uses the allowance method to account for uncollectable accounts receivable. | |
Financing Receivables and Guarantees | Financing Receivables and Guarantees The Company provides financing arrangements, including operating leases and financed service contracts for certain qualified customers. Lease receivables primarily represent sales-type and direct-financing leases. Leases typically have two- to three-year terms and are collateralized by a security interest in the underlying assets. The Company makes an allowance for uncollectible financing receivables based on a variety of factors, including the risk rating of the portfolio, macroeconomic conditions, historical experience, and other market factors. At December 31, 2020 and 2019 management determined that there was no allowance necessary. The Company also provides financing guarantees, which are generally for various third-party financing arrangements to channel partners and other customers. The Company could be called upon to make payment under these guarantees in the event of nonpayment to the third party. As at December 31, 2020 and 2019, no financing receivables are outstanding. | |
Advertising Costs | Advertising Costs The Company expenses all advertising costs as incurred. Advertising and marketing costs were $ 2,043,735 73,281 | |
Inventory | Inventory Inventories are valued at the lower of cost or net realizable value. Cost is determined using the first-in-first-out basis for finished goods. Net realizable value is determined on the basis of anticipated sales proceeds less the estimated selling expenses. Management compares the cost of inventories with the net realizable value and an allowance is made to write down inventories to net realizable value, if lower. | |
Fixed Assets and Equipment on Lease | Fixed Assets and Equipment on Lease Fixed assets and equipment on lease are stated at cost less accumulated depreciation. Fixed assets and equipment on lease are depreciated using the straight-line method over the shorter of the estimated useful life of the asset or the lease term. The estimated useful lives of fixed assets are generally as follows: SCHEDULE OF ESTIMATED USEFUL LIVES OF EQUIPMENT Furniture and equipment 5-years straight-line Vehicles 5-years straight-line Computer equipment 3-years straight-line Equipment on lease 5-years straight-line Intangible Assets Intangible assets are stated at cost less accumulated amortization and are comprised of patents. The patents are amortized straight-line over the estimated useful life of 20 Impairment of Long-Lived Assets The Company reviews long-lived assets such as equipment, equipment on lease, and intangible assets with finite useful lives for impairment whenever events or changes in circumstance indicate that the carrying amount may not be recoverable. If the total of the expected undiscounted future cash flows is less than the carrying value of the asset, a loss is recognized for the excess of the carrying amount over the fair value of the asset. Financial Instruments and Fair Value Measurements The Company analyzes all financial instruments with features of both liabilities and equity under ASC Topic 480, “ Distinguishing Liabilities from Equity Derivatives and Hedging ASC Topic 820, “ Fair Value Measurements and Disclosures Financial Instruments Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist of cash, trade receivables, trade and other payables, operating lease liabilities, convertible note payable to related party, loans payable, derivative liabilities and convertible notes payable. Except for cash and derivative liabilities, the Company’s financial instruments’ carrying amounts, excluding any unamortized discounts, approximate their fair values due to their short term to maturity. The fair value of long-term operating lease liabilities approximates their carrying value due to minimal changes in interest rates and the Company’s credit risk since initial recognition. Cash and derivative liabilities are measured and recognized at fair value based on level 1 and level 2 inputs, respectively, for all periods presented. Loss per Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the consolidated statement of operations. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. As at December 31, 2020, the Company had 30,083,230 13,287,548 Stock-Based Compensation The Company records stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation”, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period. During the years ended December 31, 2020 and 2019 there was no stock-based compensation. Leases The Company accounts for leases in accordance with ASC 842 “Leases”. Lessee Arrangements The Company determines if an arrangement is a lease at inception. Operating and financing right-of-use assets and lease liabilities are included within fixed assets on the consolidated balance sheets. Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Right-of-use assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Company uses its incremental borrowing rate, based on the information available at the commencement date, in determining the present value of future lease payments. Right-of-use assets include any prepaid lease payments and exclude any lease incentives and initial direct costs incurred. Operating lease expenses are recognized on a straight-line basis over the term of the lease, consisting of interest accrued on the lease liability and depreciation of the right-of-use asset. The lease terms may include options to extend or terminate the lease if it is reasonably certain the Company will exercise that option. Lessor Arrangements The Company determines if an arrangement is a lease at inception. The Company then determines whether to classify the lease as a sales-type or direct financing lease. At commencement date, a lessor shall derecognize the underlying asset and recognize the net investment in the lease, selling profit or loss arising from the lease, and initial direct directs as an expense if the fair value of the underlying asset is different from it carrying amount. The lease receivable (or net investment in the lease) is included on the consolidated balance sheets. The lease receivable amount is recognized based on the present value of lease payments over the lease term and the present value of the unguaranteed residual asset, except when the lease is a direct financing lease, whereby the net investment in the lease should be reduced by the amount of any selling profit. The unguaranteed residual asset is the amount the lessor expects to derive from the underlying asset following the end of the lease term. The Company uses the rate implicit in the lease agreement at the date of commencement, in determining the present value of the future lease payments and unguaranteed residual asset. Interest income is recognized over the term of the lease and lease payments are recognized against the lease receivable balance when received. Currently, the Company only has sales-type operating leases. Reclassification Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations or cash flow. Recently Adopted Accounting Pronouncements In February 2016, the Financial Accounting Standards Board, or FASB, established Topic 842, Leases, by issuing Accounting Standards Update (“ASU”) No. 2016-02, which requires lessors to classify leases as a sales-type, direct financing, or operating lease and requires lessees to recognize leases on-balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by ASU No. 2018-01, Land Easement Practical Expedient for Transition to Topic 842; ASU No. 2018-10, Codification Improvements to Topic 842, Leases; and ASU No. 2018-11, Targeted Improvements. The Company adopted the new standard effective January 1, 2019 and elected to use the modified retrospective for transition. The Company elected the following practical expedients: ● Transition method practical expedient – permits the Company to use the effective date as the date of initial application. Upon adoption, the Company did not have a cumulative-effect adjustment to the opening balance of retained earnings. Financial information and disclosures for periods before January 1, 2019 were not updated. ● Package of practical expedients – permits the Company not to reassess under the new standard its prior conclusions about lease identification, lease classification, and initial direct costs. This allowed the Company to continue classifying its leases at transition in substantially the same manner. ● Single component practical expedient – permits the Company to not separate lease and non-lease components of leases. Upon transition, rental income, expense reimbursement, and other were aggregated into a single line within rental and other revenues on the condensed consolidated statement of operations. ● Short-term lease practical expedient – permits the Company not to recognize leases with a term equal to or less than 12 months. Lessee Accounting The new standard requires lessees to recognize a right-of-use asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases are classified as finance or operating at inception, with classification affecting the pattern and recording of expenses in the statement of operations. Upon transition the Company recognized lease assets and lease liabilities principally for its office lease. When measuring lease liabilities for leases that were classified as operating leases, the Company discounted lease payments using its incremental borrowing rate at January 1, 2019. The weighted average incremental borrowing rate applied was 11.98 Lessor Accounting The new standard remained largely unchanged from that applied under previous GAAP. The majority of operating leases should remain classified as operating leases and should continue to recognize lease income on a generally straight-line basis over the lease term. The new standard made changes to lessor accounting guidance to align with lessee accounting guidance and Topic 606 Revenue Recognition. In June 2016, FASB issued ASU 2016-13, Measurement of Credit Loss on financial Instruments Other recent accounting pronouncements issued by FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s consolidated financial statements. Recently Issued Accounting Pronouncements Applicable for fiscal years beginning after December 15, 2020: In August 2020, FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity The Company is currently evaluating the impact of the above standard on its consolidated financial statements. Other recent accounting pronouncements issued by FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s consolidated financial statements. | |
Intangible Assets | Intangible Assets Intangible assets are stated at cost less accumulated amortization and are comprised of patents. The patents are amortized straight-line over the estimated useful life of 20 | |
Impairment of Long-Lived Assets | Impairment of Long-Lived Assets The Company reviews long-lived assets such as equipment, equipment on lease, and intangible assets with finite useful lives for impairment whenever events or changes in circumstance indicate that the carrying amount may not be recoverable. If the total of the expected undiscounted future cash flows is less than the carrying value of the asset, a loss is recognized for the excess of the carrying amount over the fair value of the asset. | |
Financial Instruments and Fair Value Measurements | Financial Instruments and Fair Value Measurements The Company analyzes all financial instruments with features of both liabilities and equity under ASC Topic 480, “ Distinguishing Liabilities from Equity Derivatives and Hedging ASC Topic 820, “ Fair Value Measurements and Disclosures Financial Instruments Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist of cash, trade receivables, trade and other payables, operating lease liabilities, convertible note payable to related party, loans payable, derivative liabilities and convertible notes payable. Except for cash and derivative liabilities, the Company’s financial instruments’ carrying amounts, excluding any unamortized discounts, approximate their fair values due to their short term to maturity. The fair value of long-term operating lease liabilities approximates their carrying value due to minimal changes in interest rates and the Company’s credit risk since initial recognition. Cash and derivative liabilities are measured and recognized at fair value based on level 1 and level 2 inputs, respectively, for all periods presented. | |
Loss per Share | Loss per Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the consolidated statement of operations. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. As at December 31, 2020, the Company had 30,083,230 13,287,548 | |
Stock-Based Compensation | Stock-Based Compensation The Company records stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation”, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period. During the years ended December 31, 2020 and 2019 there was no stock-based compensation. | |
Leases | Leases The Company accounts for leases in accordance with ASC 842 “Leases”. Lessee Arrangements The Company determines if an arrangement is a lease at inception. Operating and financing right-of-use assets and lease liabilities are included within fixed assets on the consolidated balance sheets. Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Right-of-use assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Company uses its incremental borrowing rate, based on the information available at the commencement date, in determining the present value of future lease payments. Right-of-use assets include any prepaid lease payments and exclude any lease incentives and initial direct costs incurred. Operating lease expenses are recognized on a straight-line basis over the term of the lease, consisting of interest accrued on the lease liability and depreciation of the right-of-use asset. The lease terms may include options to extend or terminate the lease if it is reasonably certain the Company will exercise that option. Lessor Arrangements The Company determines if an arrangement is a lease at inception. The Company then determines whether to classify the lease as a sales-type or direct financing lease. At commencement date, a lessor shall derecognize the underlying asset and recognize the net investment in the lease, selling profit or loss arising from the lease, and initial direct directs as an expense if the fair value of the underlying asset is different from it carrying amount. The lease receivable (or net investment in the lease) is included on the consolidated balance sheets. The lease receivable amount is recognized based on the present value of lease payments over the lease term and the present value of the unguaranteed residual asset, except when the lease is a direct financing lease, whereby the net investment in the lease should be reduced by the amount of any selling profit. The unguaranteed residual asset is the amount the lessor expects to derive from the underlying asset following the end of the lease term. The Company uses the rate implicit in the lease agreement at the date of commencement, in determining the present value of the future lease payments and unguaranteed residual asset. Interest income is recognized over the term of the lease and lease payments are recognized against the lease receivable balance when received. Currently, the Company only has sales-type operating leases. | |
Reclassification | Reclassification Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations or cash flow. | Reclassification Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations or cash flow. |
Recently Adopted Accounting Pronouncements | Recently Adopted Accounting Pronouncements Recent accounting pronouncements issued by FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s interim condensed consolidated financial statements. | Recently Adopted Accounting Pronouncements In February 2016, the Financial Accounting Standards Board, or FASB, established Topic 842, Leases, by issuing Accounting Standards Update (“ASU”) No. 2016-02, which requires lessors to classify leases as a sales-type, direct financing, or operating lease and requires lessees to recognize leases on-balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by ASU No. 2018-01, Land Easement Practical Expedient for Transition to Topic 842; ASU No. 2018-10, Codification Improvements to Topic 842, Leases; and ASU No. 2018-11, Targeted Improvements. The Company adopted the new standard effective January 1, 2019 and elected to use the modified retrospective for transition. The Company elected the following practical expedients: ● Transition method practical expedient – permits the Company to use the effective date as the date of initial application. Upon adoption, the Company did not have a cumulative-effect adjustment to the opening balance of retained earnings. Financial information and disclosures for periods before January 1, 2019 were not updated. ● Package of practical expedients – permits the Company not to reassess under the new standard its prior conclusions about lease identification, lease classification, and initial direct costs. This allowed the Company to continue classifying its leases at transition in substantially the same manner. ● Single component practical expedient – permits the Company to not separate lease and non-lease components of leases. Upon transition, rental income, expense reimbursement, and other were aggregated into a single line within rental and other revenues on the condensed consolidated statement of operations. ● Short-term lease practical expedient – permits the Company not to recognize leases with a term equal to or less than 12 months. Lessee Accounting The new standard requires lessees to recognize a right-of-use asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases are classified as finance or operating at inception, with classification affecting the pattern and recording of expenses in the statement of operations. Upon transition the Company recognized lease assets and lease liabilities principally for its office lease. When measuring lease liabilities for leases that were classified as operating leases, the Company discounted lease payments using its incremental borrowing rate at January 1, 2019. The weighted average incremental borrowing rate applied was 11.98 Lessor Accounting The new standard remained largely unchanged from that applied under previous GAAP. The majority of operating leases should remain classified as operating leases and should continue to recognize lease income on a generally straight-line basis over the lease term. The new standard made changes to lessor accounting guidance to align with lessee accounting guidance and Topic 606 Revenue Recognition. In June 2016, FASB issued ASU 2016-13, Measurement of Credit Loss on financial Instruments Other recent accounting pronouncements issued by FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s consolidated financial statements. |
Recently Issued Accounting Pronouncements | Recently Issued Accounting Pronouncements Applicable for fiscal years beginning after December 15, 2020: In August 2020, FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity The Company is currently evaluating the impact of the above standard on its consolidated financial statements. Other recent accounting pronouncements issued by FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s consolidated financial statements. |
SUMMARY OF SIGNIFICANT ACCOUN_3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended |
Dec. 31, 2020 | |
Accounting Policies [Abstract] | |
SCHEDULE OF ESTIMATED USEFUL LIVES OF EQUIPMENT | SCHEDULE OF ESTIMATED USEFUL LIVES OF EQUIPMENT Furniture and equipment 5-years straight-line Vehicles 5-years straight-line Computer equipment 3-years straight-line Equipment on lease 5-years straight-line |
TRADE RECEIVABLES (Tables)
TRADE RECEIVABLES (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Receivables [Abstract] | ||
SCHEDULE OF TRADE RECEIVABLES | As of June 30, 2021, and December 31, 2020, trade receivables consist of the following: SCHEDULE OF TRADE RECEIVABLES June 30, 2021 December 31, 2020 Accounts receivable $ 80,688 $ 44,296 Allowance for doubtful accounts (7,787 ) (16,422 ) Total trade receivables, net $ 72,901 $ 27,874 | As of December 31, 2020 and 2019, trade receivables consists of the following: SCHEDULE OF TRADE RECEIVABLES December 31, 2020 December 31, 2019 Accounts receivables $ 44,296 $ 82,927 Allowance for doubtful accounts (16,422 ) (8,134 ) Total trade receivables, net $ 27,874 $ 74,793 |
FIXED ASSETS AND EQUIPMENT ON_2
FIXED ASSETS AND EQUIPMENT ON LEASE (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Property, Plant and Equipment [Abstract] | ||
SCHEDULE OF FIXED ASSETS | As of June 30, 2021, and December 31, 2020, fixed assets consisted of the following: SCHEDULE OF FIXED ASSETS June 30, 2021 December 31, 2020 Machinery and equipment $ 5,040 $ - Furniture and equipment 2,408 2,342 Computer equipment 41,497 28,804 Vehicles 28,841 19,619 Right-of-use assets 312,624 302,477 Accumulated depreciation (151,781 ) (84,261 ) $ 238,629 $ 268,981 | As of December 31, 2020 and 2019, fixed assets consisted of the following: SCHEDULE OF FIXED ASSETS December 31, 2020 December 31, 2019 Furniture and equipment $ 2,342 $ - Computer equipment 28,804 27,025 Vehicles 19,619 - Right-of-use assets 302,477 178,202 Accumulated depreciation (84,261 ) (65,404 ) $ 268,981 $ 139,823 |
SCHEDULE OF EQUIPMENT ON LEASE | As of June 30, 2021, and December 31, 2020, equipment on lease consisted of the following: SCHEDULE OF EQUIPMENT ON LEASE June 30, 2021 December 31, 2020 Tags $ 133,149 $ 129,533 Text 29,428 28,629 Infinity/Touch 24,377 23,716 Accumulated depreciation (186,954 ) (181,382 ) $ - $ 496 | As of December 31, 2020 and 2019, equipment on lease consisted of the following: SCHEDULE OF EQUIPMENT ON LEASE December 31, 2020 December 31, 2019 Tags $ 129,533 $ 126,817 Text 28,629 28,029 Infinity/Touch 23,716 23,218 Accumulated depreciation (181,382 ) (176,607 ) $ 496 $ 1,457 |
INTANGIBLE ASSETS (Tables)
INTANGIBLE ASSETS (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Goodwill and Intangible Assets Disclosure [Abstract] | ||
SCHEDULE OF INTANGIBLE ASSETS | As of June 30, 2021, and December 31, 2020, intangible assets consist of the following: SCHEDULE OF INTANGIBLE ASSETS June 30, 2021 December 31, 2020 Intangible asset – Patent $ 22,353 $ 22,353 Accumulated depreciation (10,135 ) (9,520 ) Intangible asset, net $ 12,218 $ 12,833 | As of December 31, 2020 and 2019, intangible assets consisted of the following: SCHEDULE OF INTANGIBLE ASSETS December 31, 2020 December 31, 2019 Intangible asset - Patents $ 22,353 $ 22,353 Accumulated amortization (9,520 ) (8,292 ) Intangible assets, net $ 12,833 $ 14,061 Patents are amortized on a straight-line basis 20 1,228 1,228 |
TRADE AND OTHER PAYABLES (Table
TRADE AND OTHER PAYABLES (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Payables and Accruals [Abstract] | ||
SCHEDULE OF TRADE AND OTHER PAYABLES | As of June 30, 2021, and December 31, 2020, trade and other payables consist of the following: SCHEDULE OF TRADE AND OTHER PAYABLES June 30, 2021 December 31, 2020 Accounts payable and accrued expenses $ 897,812 $ 1,519,379 Accrued interest 102,192 148,682 Other liabilities 1,847 118,252 Total payables $ 1,001,851 $ 1,786,313 | As of December 31, 2020, and 2019, trade and other payables consist of the following: SCHEDULE OF TRADE AND OTHER PAYABLES December 31, 2020 December 31, 2019 Accounts payable and accrued expenses $ 1,519,379 $ 1,334,685 Accrued interest 148,682 992,755 Other liabilities 118,252 17,893 Total trade and other payables $ 1,786,313 $ 2,345,333 |
LOANS PAYABLE (Tables)
LOANS PAYABLE (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Debt Disclosure [Abstract] | ||
SCHEDULE OF LOANS PAYABLE | As of June 30, 2021, and December 31, 2020, loans payable consisted of the following: SCHEDULE OF LOANS PAYABLE June 30, 2021 December 31, 2020 Unsecured loan payable in the amount of CDN$40,000, due on or before December 31, 2025 (a) $ 32,252 $ 31,350 Unsecured loan payable in the amount of CDN$40,000, due on or before December 31, 2025 (b) 32,252 31,350 Unsecured loan payable, due on May 21, 2022, interest at 1% per annum (c) 30,065 30,115 Secured loan payable, due on June 5, 2050, interest at 3.75% per annum (d) 150,000 150,000 Loans payable 244,569 242,815 Current portion (30,065 ) (9,981 ) Loans payable $ 214,504 $ 232,834 (a) On April 17, 2020, the Company received a loan in the principal amount of $ 32,252 40,000 10,000 5 December 31, 2025 (b) On April 21, 2020, the Company received a loan in the principal amount of $ 32,252 40,000 10,000 5 December 31, 2025 (c) On May 21, 2020, the Company received a loan in the principal amount of $ 30,065 1 May 21, 2022 (d) On June 5, 2020, the Company received a loan in the principal amount of $ 150,000 3.75 731 1,000 | As of December 31, 2020 and 2019, loans payable consisted of the following: SCHEDULE OF LOANS PAYABLE December 31, 2020 December 31, 2019 Loans Payable 242,815 789,469 Unsecured loan payable, due on demand, interest at 18% $ - $ 317,500 Unsecured loan payable, due on demand, interest 10% $25,000 - 250,000 Unsecured share-settled debt, due on May 7, 2019 (a) - 214,286 Unsecured loan payable in the amount of CDN $10,000 - 7,683 Unsecured loan payable in the amount of CDN $40,000 December 31, 2025 (b) 31,350 - Unsecured loan payable in the amount of CDN $40,000 December 31, 2025 (c) 31,350 - Unsecured loan payable, due on May 21, 2022 1% (d) 30,115 - Secured loan payable, due on June 5, 2050 3.75% (e) 150,000 - Loans Payable 242,815 789,469 Current portion (9,981 ) (789,469 ) Loans payable $ 232,834 $ - (a) On March 8, 2019, the Company entered into a convertible bridge loan agreement (the “Share-Settled Loan”). The Share-Settled Loan initially bore interest at 4.99% May 7, 2019 30% 214,286 2% 3,061,224 $0.049 30% $120,000 10,714,285 $0.0112 30% 8,062,244 3,264,285 3,264,285 (b) On April 17, 2020, the Company received a loan in the principal amount of $ 29,890 $40,000 $10,000 5% December 31, 2025 (c) On April 21, 2020, the Company received a loan in the principal amount of $ 29,889 $40,000 $10,000 5% December 31, 2025 (d) On May 21, 2020, the Company received a loan in the principal amount of $ 30,115 1% May 21, 2022 (e) On June 5, 2020, the Company received a loan in the principal amount of $150,000 3.75% June 5, 2050 $731 |
DERIVATIVE LIABILITIES (Tables)
DERIVATIVE LIABILITIES (Tables) | 12 Months Ended |
Dec. 31, 2020 | |
Derivative Instruments and Hedging Activities Disclosure [Abstract] | |
SCHEDULE OF ASSUMPTIONS USED DERIVATIVE LIABILITIES | The following range of inputs and assumptions were used to value the derivative liabilities outstanding during the years ended December 31, 2020 and 2019, assuming no dividend yield: SCHEDULE OF ASSUMPTIONS USED DERIVATIVE LIABILITIES 2020 2019 Expected volatility 243 531 % 176 374 % Risk free interest rate 0.09 0.18 % 1.6 2.6 % Expected life (years) 0.25 1.0 0.25 2.0 |
SCHEDULE OF DERIVATIVE LIABILITIES ACTIVITY | A summary of the activity of the derivative liabilities is shown below: SCHEDULE OF DERIVATIVE LIABILITIES ACTIVITY $ Balance, January 1, 2019 2,188,354 New issuances 939,919 Extinguished (10,440,286 ) Change in fair value (271,704 ) Balance, December 31, 2019 2,856,569 Balance, January 1, 2020 2,856,569 New issuances 197,465 Extinguished (10,440,286 ) Change in fair value 7,386,252 Balance, December 31, 2020 - |
LEASES (Tables)
LEASES (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Leases | ||
SCHEDULE OF LEASE RECEIVABLES RECOGNIZED | SCHEDULE OF LEASE RECEIVABLES RECOGNIZED Lease receivable June 30, 2021 December 31, 2020 Balance, December 31, 2020 $ 42,856 $ - Additions 609,504 45,856 Interest on lease receivables 1,792 - Receipt of payments (13,712 ) (3,000 ) Balance, June 30, 2021 640,440 42,856 Current portion of lease receivables (93,735 ) (4,297 ) Long term potion of lease receivables $ 546,705 $ 38,559 | SCHEDULE OF LEASE RECEIVABLES RECOGNIZED Lease receivable December 31, 2020 Balance, January 1, 2020 $ - Additions 45,856 Receipt of payments (3,000 ) Balance, December 31, 2020 42,856 Current portion of lease receivable (4,297 ) Long term potion of lease receivable $ 38,559 |
SCHEDULE OF CONSOLIDATED BALANCE SHEET FOR LEASE | Right-of-use assets have been included within fixed assets, net and lease liabilities have been included in operating lease liability on the Company’s consolidated balance sheet. SCHEDULE OF CONSOLIDATED BALANCE SHEET FOR LEASE Right-of-use assets June 30, 2021 December 31, 2020 Cost $ 312,624 $ 302,477 Accumulated depreciation (109,709 ) (53,158 ) Total right-of-use assets $ 202,915 $ 249,319 Lease liability June 30, 2021 December 31, 2020 Current portion $ 127,287 $ 125,864 Long-term portion 89,660 150,877 Total lease liability $ 216,947 $ 276,741 | Right-of-use assets have been included within fixed assets, net and lease liabilities have been included in operating lease liability on the Company’s consolidated balance sheet. SCHEDULE OF CONSOLIDATED BALANCE SHEET FOR LEASE Right-of-use assets December 31, 2020 December 31, 2019 Cost $ 302,477 $ 178,202 Accumulated depreciation (53,158 ) (39,671 ) Total right-of-use assets $ 249,319 $ 138,531 Lease liability December 31, 2020 December 31, 2019 Current portion $ 125,864 $ 62,935 Long-term portion 150,877 74,225 Total lease liability $ 276,741 $ 137,160 |
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS | Future minimum lease payments to be paid by the Company as a lessee for operating leases as of June 30, 2021, for the next three years are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS Operating lease commitments and lease liability June 30, 2021 Remainder of 2021 $ 74,455 2022 128,523 2023 40,738 2024 4,691 2025 1,169 Total future minimum lease payments 249,576 Discount (32,629 ) Total 216,947 Total future minimum lease payments 249,576 Current portion of operating lease liabilities (127,287 ) Long-term portion of operating lease liabilities $ 89,660 Total 216,947 | Future minimum lease payments to be paid by the Company as a lessee for operating leases as of December 31, 2020 for the next three years are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS Operating lease commitments and lease liability December 31, 2020 2021 $ 152,317 2022 124,565 2023 37,060 2024 1,736 Total future minimum lease payments 315,678 Discount (38,937 ) Total 276,741 Current portion of operating lease liabilities (125,864 ) Long-term portion of operating lease liabilities $ 150,877 |
COMMON STOCK AND ADDITIONAL P_2
COMMON STOCK AND ADDITIONAL PAID IN CAPITAL (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Equity [Abstract] | ||
SCHEDULE OF COMMON STOCK CONVERSION INTO DEBT | SCHEDULE OF COMMON STOCK CONVERSION INTO DEBT Date issued Common shares Fair value (1) Converted balance (2) Loss on conversion January 7, 2020 53,764 $ 53,226 $ 20,000 $ (33,226 ) February 4, 2020 135,802 127,654 20,000 (107,654 ) February 7, 2020 151,234 142,160 24,500 (117,660 ) February 26, 2020 151,515 45,455 20,000 (25,455 ) February 26, 2020 140,151 39,242 18,500 (20,742 ) March 9, 2020 170,000 27,200 13,090 (14,110 ) March 9, 2020 195,547 68,441 13,000 (55,441 ) March 11, 2020 180,505 63,177 12,000 (51,177 ) April 1, 2020 140,000 9,800 3,889 (5,911 ) April 1, 2020 220,000 15,400 6,666 (8,734 ) April 2, 2020 218,678 16,379 7,000 (9,379 ) April 21, 2020 264,026 24,649 8,000 (16,649 ) May 15, 2020 258,000 25,800 7,166 (18,634 ) May 19, 2020 426,000 80,940 17,338 (63,602 ) May 19, 2020 675,675 100,000 30,000 (70,000 ) May 19, 2020 350,000 33,250 12,705 (20,545 ) May 19, 2020 337,837 50,000 15,000 (35,000 ) May 21, 2020 298,606 56,735 13,258 (43,477 ) May 21, 2020 611,111 116,111 27,750 (88,361 ) July 8, 2020 500,000 45,000 10,500 (34,500 ) July 8, 2020 857,142 72,857 18,000 (54,857 ) July 8, 2020 600,000 22,800 11,549 (11,251 ) July 8, 2020 639,846 51,188 13,437 (37,751 ) July 8, 2020 880,952 70,476 18,500 (51,976 ) July 10, 2020 809,523 29,952 17,000 (12,952 ) July 17, 2020 1,121,212 55,948 18,500 (37,448 ) July 17, 2020 1,151,515 46,291 19,500 (26,791 ) July 20, 2020 1,130,000 45,426 17,091 (28,335 ) July 23, 2020 879,157 43,870 14,506 (29,364 ) August 3, 2020 1,309,824 35,234 14,146 (21,088 ) August 3, 2020 1,638,117 33,991 17,692 (16,299 ) August 10, 2020 1,412,525 30,553 15,255 (15,298 ) August 13, 2020 1,000,000 20,100 15,000 (5,100 ) August 13, 2020 1,130,000 25,877 11,311 (14,566 ) August 13, 2020 1,465,201 29,451 16,000 (13,451 ) August 19, 2020 1,484,615 22,269 19,300 (2,969 ) August 25, 2020 1,750,000 125,125 11,340 (113,785 ) August 25, 2020 1,483,146 106,045 13,200 (92,845 ) August 25, 2020 620,033 44,332 4,018 (40,314 ) August 25, 2020 1,490,000 106,535 8,851 (97,684 ) August 25, 2020 1,893,939 135,417 12,500 (122,917 ) August 26, 2020 1,818,182 130,000 12,000 (118,000 ) August 27, 2020 1,808,989 156,839 16,100 (140,739 ) August 31, 2020 1,808,989 84,842 16,100 (68,742 ) September 1, 2020 1,560,000 79,560 9,266 (70,294 ) September 2, 2020 1,808,989 80,283 16,100 (64,183 ) September 9, 2020 1,808,989 66,119 16,100 (50,019 ) September 10, 2020 2,727,273 92,045 18,000 (74,045 ) September 14, 2020 1,560,000 46,566 9,266 (37,300 ) September 17, 2020 345,291 12,879 7,700 (5,179 ) September 18, 2020 2,938,117 113,705 19,039 (94,666 ) September 22, 2020 1,515,151 57,879 10,000 (47,879 ) September 24, 2020 412,831 51,232 5,699 (45,533 ) September 29, 2020 2,600,000 310,700 15,444 (295,256 ) Total 52,937,999 $ 3,577,005 $ 777,872 $ (2,799,133 ) (1) Fair values are derived based on the closing price of the Company’s common stock on the date of the conversion notice. (2) Converted balance includes portions of principal, accrued interest, financing fees, interest penalties and other fees converted upon the issuance of shares of common stock. | SCHEDULE OF COMMON STOCK CONVERSION INTO DEBT Date issued Common shares issued (#) Fair value (1) Converted balance (2) Loss on conversion January 7, 2020 53,764 $ 53,226 $ 20,000 $ (33,226 ) February 4, 2020 135,802 127,654 20,000 (107,654 ) February 7, 2020 151,234 142,160 24,500 (117,660 ) February 26, 2020 151,515 45,455 20,000 (25,455 ) February 26, 2020 140,151 39,242 18,500 (20,742 ) March 9, 2020 170,000 27,200 13,090 (14,110 ) March 9, 2020 195,547 68,441 13,000 (55,441 ) March 11, 2020 180,505 63,177 12,000 (51,177 ) April 1, 2020 140,000 9,800 3,889 (5,911 ) April 1, 2020 220,000 15,400 6,666 (8,734 ) April 2, 2020 218,678 16,379 7,000 (9,379 ) April 21, 2020 264,026 24,649 8,000 (16,649 ) May 15, 2020 258,000 25,800 7,166 (18,634 ) May 19, 2020 426,000 80,940 17,338 (63,602 ) May 19, 2020 675,675 100,000 30,000 (70,000 ) May 19, 2020 350,000 33,250 12,705 (20,545 ) May 19, 2020 337,837 50,000 15,000 (35,000 ) May 21, 2020 298,606 56,735 13,258 (43,477 ) May 21, 2020 611,111 116,111 27,750 (88,361 ) July 8, 2020 500,000 45,000 10,500 (34,500 ) July 8, 2020 857,142 72,857 18,000 (54,857 ) July 8, 2020 600,000 22,800 11,549 (11,251 ) July 8, 2020 639,846 51,188 13,437 (37,751 ) July 8, 2020 880,952 70,476 18,500 (51,976 ) July 10, 2020 809,523 29,952 17,000 (12,952 ) July 17, 2020 1,121,212 55,948 18,500 (37,448 ) July 17, 2020 1,151,515 46,291 19,500 (26,791 ) July 20, 2020 1,130,000 45,426 17,091 (28,335 ) July 23, 2020 879,157 43,870 14,506 (29,364 ) August 3, 2020 1,309,824 35,234 14,146 (21,088 ) August 3, 2020 1,638,117 33,991 17,692 (16,299 ) August 10, 2020 1,412,525 30,553 15,255 (15,298 ) August 13, 2020 1,000,000 20,100 15,000 (5,100 ) August 13, 2020 1,130,000 25,877 11,311 (14,566 ) August 13, 2020 1,465,201 29,451 16,000 (13,451 ) August 19, 2020 1,484,615 22,269 19,300 (2,969 ) August 25, 2020 1,750,000 125,125 11,340 (113,785 ) August 25, 2020 1,483,146 106,045 13,200 (92,845 ) August 25, 2020 620,033 44,332 4,018 (40,314 ) August 25, 2020 1,490,000 106,535 8,851 (97,684 ) August 25, 2020 1,893,939 135,417 12,500 (122,917 ) August 26, 2020 1,818,182 130,000 12,000 (118,000 ) August 27, 2020 1,808,989 156,839 16,100 (140,739 ) August 31, 2020 1,808,989 84,842 16,100 (68,742 ) September 1, 2020 1,560,000 79,560 9,266 (70,294 ) September 2, 2020 1,808,989 80,283 16,100 (64,183 ) September 9, 2020 1,808,989 66,119 16,100 (50,019 ) September 10, 2020 2,727,273 92,045 18,000 (74,045 ) September 14, 2020 1,560,000 46,566 9,266 (37,300 ) September 17, 2020 345,291 12,879 7,700 (5,179 ) September 18, 2020 2,938,117 113,705 19,039 (94,666 ) September 22, 2020 1,515,151 57,879 10,000 (47,879 ) September 24, 2020 412,831 51,232 5,699 (45,533 ) September 29, 2020 2,600,000 310,700 15,444 (295,256 ) Total 52,937,999 $ 3,577,005 $ 777,872 $ (2,799,133 ) (1) Fair values are derived based on the closing price of the Company’s common stock on the date of the conversion notice. (2) Converted balance includes portions of principal, accrued interest, financing fees, interest penalties and other fees converted upon the issuance of shares of common stock. Date issued Common Fair value (1) Converted balance (2) Loss on conversion January 22, 2019 10,189 $ 28,527 $ 15,690 $ (12,837 ) March 11, 2019 18,606 37,211 12,280 (24,931 ) March 15, 2019 27,137 54,238 17,899 (36,339 ) June 17, 2019 45,216 58,781 31,651 (27,130 ) June 20, 2019 34,450 36,517 19,895 (16,622 ) July 17, 2019 37,900 33,352 5,628 (27,724 ) August 26, 2019 40,000 27,020 6,620 (20,400 ) September 18, 2019 39,500 49,376 8,255 (41,121 ) October 11, 2019 35,000 44,450 13,475 (30,975 ) November 13, 2019 47,500 77,899 18,810 (59,089 ) November 7, 2019 23,149 18,519 10,000 (8,519 ) December 19, 2019 48,889 40,578 22,000 (18,578 ) Total 407,536 $ 506,468 $ 182,203 $ (324,265 ) (1) Fair values are derived based on the closing price of the Company’s common stock on the date of the conversion notice. (2) Converted balance includes portions of principal, accrued interest, accounts payable, financing fees and interest penalties converted upon the issuance of shares of common stock. |
SCHEDULE OF WARRANTS ASSUMPTIONS | SCHEDULE OF WARRANTS ASSUMPTIONS June 30, 2021 Risk-free interest rate 0.18 % Expected life 3.0 Expected dividend rate 0 % Expected volatility 299.7 % | SCHEDULE OF WARRANTS ASSUMPTIONS December 31, 2020 December 31, 2019 Risk-free interest rate 0.13 0.88 % 1.62 % Expected life 2.0 5.0 3.0 Expected dividend rate 0 % 0 % Expected volatility 266 321 % 280 % |
SCHEDULE OF WARRANTS OUTSTANDING | The continuity of the Company’s common stock purchase warrants issued and outstanding is as follows: SCHEDULE OF WARRANTS OUTSTANDING Warrants Weighted average price Outstanding at year December 31, 2020 12,939,813 $ 0.60 Granted 1,000,000 0.25 Exercised - - Expired - - Outstanding as of June 30, 2021 13,939,813 $ 0.57 | Continuity of the Company’s common stock purchase warrants issued and outstanding is as follows: SCHEDULE OF WARRANTS OUTSTANDING Warrants Weighted average exercise price Outstanding at year end December 31, 2018 - $ - Granted 6,859,954 0.77 Exercised - - Expired - - Outstanding at year December 31, 2019 6,859,954 $ 0.77 Granted 6,079,859 0.40 Exercised - - Expired - - Outstanding as at December 31, 2020 12,939,813 $ 0.60 |
INCOME TAX (Tables)
INCOME TAX (Tables) | 12 Months Ended |
Dec. 31, 2020 | |
Income Tax Disclosure [Abstract] | |
SCHEDULE OF COMPONENT OF LOSS BEFORE INCOME TAX AND NON-CONTROLLING INTEREST | Component of Loss Before Income Tax SCHEDULE OF COMPONENT OF LOSS BEFORE INCOME TAX AND NON-CONTROLLING INTEREST December 31, 2020 December 31, 2019 Loss before income tax $ (6,177,099 ) $ (3,078,120 ) Income tax $ - $ - Effective tax rate 21.0 % 21.0 % |
SUPPLEMENTAL CASH FLOW INFORM_2
SUPPLEMENTAL CASH FLOW INFORMATION (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Supplemental Cash Flow Elements [Abstract] | ||
SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION | SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION June 30, 2021 June 30, 2020 Six-months ended June 30, 2021 June 30, 2020 Cash paid during the period for: Income tax payments $ - $ - Interest payments $ 57,111 $ - Non-cash investing and financing transactions: Shares issued for convertible notes payable and accrued interest $ - $ 1,100,779 Shares issued for share settled debt $ 60,835 $ 214,286 Shares issued for convertible notes payable and accrued interest $ 9,904 $ - Shares issued on conversion of preferred shares $ 2,140,976 $ - | SCHEDULE OF CASH FLOW SUPPLEMENTAL DISCLOSURES December 31, 2020 December 31, 2019 Year Ended December 31, 2020 December 31, 2019 Cash paid during the period for: Income tax payments $ — $ — Interest payments $ 21,206 $ 46,500 Non-cash investing and financing transactions: Shares issued for convertible notes payable and accrued interest $ 5,501,965 $ 506,468 Shares issued and to be issued for share-settled debt $ 2,246,334 $ 634,498 Convertible debenture issued for financing fees $ - $ 250,419 Preferred shares exchanged for shares to be issued $ - $ 11,541,375 Initial recognition of lease assets $ 306,622 $ 178,202 Initial recognition of lease liabilities $ 290,061 $ 171,648 |
ORGANIZATION (Details Narrative
ORGANIZATION (Details Narrative) - $ / shares | Mar. 26, 2019 | Jun. 30, 2021 | Dec. 31, 2020 | Dec. 23, 2020 | Dec. 22, 2020 | Sep. 15, 2020 | Dec. 31, 2019 | May 23, 2019 | Mar. 25, 2019 |
Affiliate, Collateralized Security [Line Items] | |||||||||
Reverse stock split | the Company effected a reverse stock split of its shares of common stock on a four thousand (4,000) old for one (1) new basis. | ||||||||
Issuance of reverse stock split shares of common stock | 4,000 | ||||||||
Common stock, shares authorized | 750,000 | 350,000,000 | 350,000,000 | 350,000,000 | 150,000,000 | 150,000,000 | 150,000,000 | 3,000,000,000 | |
Common stock, par value | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | ||||
Preferred stock, shares authorized | 3,010,000 | 3,010,000 | 14,010,000 | 3,010,000 | |||||
Preferred stock, par value | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | |||||
Preferred Class A [Member] | Imperium Motor Corporation [Member] | |||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||
Business acquisition, number of shares acquired | 100 | ||||||||
Business acquisition, share price | $ 0.001 | ||||||||
Convertible Preferred Stock A [Member] | |||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||
Preferred stock, shares authorized | 3,000,000 | ||||||||
Convertible Preferred Stock B [Member] | |||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||
Preferred stock, shares authorized | 10,000 | ||||||||
Convertible Preferred Stock C [Member] | |||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||
Preferred stock, shares authorized | 5,000,000 | ||||||||
Convertible Preferred Stock D [Member] | |||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||
Preferred stock, shares authorized | 1,000,000 | ||||||||
Convertible Preferred Stock E [Member] | |||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||
Preferred stock, shares authorized | 5,000,000 | ||||||||
Convertible Preferred Stock F [Member] | |||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||
Preferred stock, shares authorized | 10,000 |
GOING CONCERN (Details Narrativ
GOING CONCERN (Details Narrative) - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended | |||
Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||||||
Revenue reduction percentage | 35.70% | |||||
Working capital deficit | $ 414,512 | $ 414,512 | $ 746,341 | |||
Accumulated deficit | 53,737,869 | 53,737,869 | 51,310,040 | $ 45,132,941 | ||
Net loss | $ 1,076,258 | $ 3,166,895 | 2,427,829 | $ 6,124,854 | 6,177,099 | 3,078,120 |
Cash flows for operating activities | $ 2,896,362 | $ 439,361 | $ 1,400,086 | $ 848,777 |
SCHEDULE OF ESTIMATED USEFUL LI
SCHEDULE OF ESTIMATED USEFUL LIVES OF EQUIPMENT (Details) | 12 Months Ended |
Dec. 31, 2020 | |
Furniture and Equipment [Member] | |
Property, Plant and Equipment [Line Items] | |
Estimated useful life of property and equipment | 5 years |
Vehicles [Member] | |
Property, Plant and Equipment [Line Items] | |
Estimated useful life of property and equipment | 5 years |
Computer Equipment [Member] | |
Property, Plant and Equipment [Line Items] | |
Estimated useful life of property and equipment | 3 years |
Equipment on Lease [Member] | |
Property, Plant and Equipment [Line Items] | |
Estimated useful life of property and equipment | 5 years |
SUMMARY OF SIGNIFICANT ACCOUN_4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) | 6 Months Ended | 12 Months Ended | |||
Jun. 30, 2021 | Dec. 31, 2020USD ($)Integershares | Dec. 31, 2019USD ($)shares | Dec. 31, 2018 | Jan. 02, 2019 | |
Accounting Policies [Abstract] | |||||
Number of reportable segments | Integer | 1 | ||||
Warranty reserve | $ 0 | $ 0 | |||
Federal income tax description | On December 22, 2017, the U.S. enacted the Tax Cuts and Jobs Act (“the Tax Act”) which significantly changed U.S. tax law. The Tax Act lowered the Company’s statutory federal income tax rate from a maximum of 39% to a rate of 21% effective January 1, 2018 | ||||
Statutory federal income tax rate | 21.00% | 21.00% | 39.00% | ||
Cash equivalents | $ 0 | $ 0 | |||
Advertising costs | $ 2,043,735 | $ 73,281 | |||
Useful lives finite-lived intangible assets | 20 years | 20 years | |||
Potentially dilutive shares outstanding | shares | 30,083,230 | 13,287,548 | |||
Weighted-average incremental borrowing rate | 11.98% | 11.98% |
SCHEDULE OF TRADE RECEIVABLES (
SCHEDULE OF TRADE RECEIVABLES (Details) - USD ($) | Jun. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Receivables [Abstract] | |||
Accounts receivable | $ 80,688 | $ 44,296 | $ 82,927 |
Allowance for doubtful accounts | (7,787) | (16,422) | (8,134) |
Total trade receivables, net | $ 72,901 | $ 27,874 | $ 74,793 |
SCHEDULE OF FIXED ASSETS (Detai
SCHEDULE OF FIXED ASSETS (Details) - USD ($) | Jun. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Property, Plant and Equipment [Line Items] | |||
Accumulated depreciation | $ (151,781) | $ (84,261) | $ (65,404) |
Fixed assets, net | 238,629 | 268,981 | 139,823 |
Furniture and Equipment [Member] | |||
Property, Plant and Equipment [Line Items] | |||
Fixed assets, gross | 2,408 | 2,342 | |
Computer Equipment [Member] | |||
Property, Plant and Equipment [Line Items] | |||
Fixed assets, gross | 41,497 | 28,804 | 27,025 |
Vehicles [Member] | |||
Property, Plant and Equipment [Line Items] | |||
Fixed assets, gross | 28,841 | 19,619 | |
Right-of-Use Assets [Member] | |||
Property, Plant and Equipment [Line Items] | |||
Fixed assets, gross | 312,624 | 302,477 | $ 178,202 |
Machinery and Equipment [Member] | |||
Property, Plant and Equipment [Line Items] | |||
Fixed assets, gross | $ 5,040 |
SCHEDULE OF EQUIPMENT ON LEASE
SCHEDULE OF EQUIPMENT ON LEASE (Details) - USD ($) | Jun. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Property, Plant and Equipment [Line Items] | |||
Accumulated depreciation | $ (186,954) | $ (181,382) | $ (176,607) |
Equipment on lease, net | 496 | 1,457 | |
Tags [Member] | |||
Property, Plant and Equipment [Line Items] | |||
Equipment on lease, gross | 133,149 | 129,533 | 126,817 |
Text [Member] | |||
Property, Plant and Equipment [Line Items] | |||
Equipment on lease, gross | 29,428 | 28,629 | 28,029 |
Infinity/Touch [Member] | |||
Property, Plant and Equipment [Line Items] | |||
Equipment on lease, gross | $ 24,377 | $ 23,716 | $ 23,218 |
FIXED ASSETS AND EQUIPMENT ON_3
FIXED ASSETS AND EQUIPMENT ON LEASE (Details Narrative) - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended | |||
Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Property, Plant and Equipment [Abstract] | ||||||
Depreciation expense for fixed assets and leased equipment | $ 6,208 | $ 339 | $ 11,024 | $ 688 | $ 5,531 | $ 2,990 |
Depreciation for right-of-use assets | $ 28,971 | $ 6,024 | $ 56,496 | $ 23,345 | $ 68,218 | $ 39,671 |
SCHEDULE OF INTANGIBLE ASSETS (
SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($) | Jun. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Goodwill and Intangible Assets Disclosure [Abstract] | |||
Intangible asset – Patent | $ 22,353 | $ 22,353 | $ 22,353 |
Accumulated depreciation | (10,135) | (9,520) | (8,292) |
Intangible asset, net | $ 12,218 | $ 12,833 | $ 14,061 |
INTANGIBLE ASSETS (Details Narr
INTANGIBLE ASSETS (Details Narrative) - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended | |||
Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Goodwill and Intangible Assets Disclosure [Abstract] | ||||||
Amortization method | straight-line basis | straight-line basis | ||||
Patent estimated useful life | 20 years | 20 years | ||||
Amortization expense | $ 308 | $ 307 | $ 615 | $ 614 | $ 1,228 | $ 1,228 |
SCHEDULE OF TRADE AND OTHER PAY
SCHEDULE OF TRADE AND OTHER PAYABLES (Details) - USD ($) | Jun. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Payables and Accruals [Abstract] | |||
Accounts payable and accrued expenses | $ 897,812 | $ 1,519,379 | $ 1,334,685 |
Accrued interest | 102,192 | 148,682 | 992,755 |
Other liabilities | 1,847 | 118,252 | 17,893 |
Total payables | $ 1,001,851 | $ 1,786,313 | $ 2,345,333 |
SCHEDULE OF LOANS PAYABLE (Deta
SCHEDULE OF LOANS PAYABLE (Details) - USD ($) | Jun. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 | |
Credit Derivatives [Line Items] | ||||
Loans payable | $ 244,569 | $ 242,815 | $ 789,469 | |
Current portion | (30,065) | (9,981) | (789,469) | |
Loans payable | 214,504 | 232,834 | ||
Unsecured Loans Payable [Member] | ||||
Credit Derivatives [Line Items] | ||||
Loans payable | 317,500 | |||
Unsecured Loans Payable One [Member] | ||||
Credit Derivatives [Line Items] | ||||
Loans payable | 250,000 | |||
Unsecured Loans Payable Two [Member] | ||||
Credit Derivatives [Line Items] | ||||
Loans payable | 214,286 | |||
Unsecured Loans Payable Three [Member] | ||||
Credit Derivatives [Line Items] | ||||
Loans payable | 7,683 | |||
Unsecured Loans Payable Four [Member] | ||||
Credit Derivatives [Line Items] | ||||
Loans payable | 31,350 | |||
Loans Payable Five [Member] | ||||
Credit Derivatives [Line Items] | ||||
Loans payable | 31,350 | |||
Unsecured Loans Payable Six [Member] | ||||
Credit Derivatives [Line Items] | ||||
Loans payable | 30,115 | |||
Unsecured Loans Payable Seven [Member] | ||||
Credit Derivatives [Line Items] | ||||
Loans payable | 150,000 | |||
Loans Payable [Member] | ||||
Credit Derivatives [Line Items] | ||||
Loans payable | [1] | 32,252 | 31,350 | |
Loans Payable One [Member] | ||||
Credit Derivatives [Line Items] | ||||
Loans payable | [2] | 32,252 | 31,350 | |
Loans Payable Two [Member] | ||||
Credit Derivatives [Line Items] | ||||
Loans payable | [3] | 30,065 | 30,115 | |
Loans Payable Three [Member] | ||||
Credit Derivatives [Line Items] | ||||
Loans payable | [4] | $ 150,000 | $ 150,000 | |
[1] | On April 17, 2020, the Company received a loan in the principal amount of $ 32,252 40,000 10,000 5 December 31, 2025 | |||
[2] | On April 21, 2020, the Company received a loan in the principal amount of $ 32,252 40,000 10,000 5 December 31, 2025 | |||
[3] | On May 21, 2020, the Company received a loan in the principal amount of $ 30,065 1 May 21, 2022 | |||
[4] | On June 5, 2020, the Company received a loan in the principal amount of $ 150,000 3.75 731 1,000 |
SCHEDULE OF LOANS PAYABLE (De_2
SCHEDULE OF LOANS PAYABLE (Details) (Parenthetical) | Jun. 09, 2021shares | Jan. 02, 2021shares | Aug. 25, 2020USD ($)shares | Jun. 05, 2020USD ($) | Jun. 05, 2020USD ($) | May 21, 2020USD ($) | Apr. 21, 2020CAD ($) | Apr. 17, 2020CAD ($) | Mar. 08, 2019USD ($) | Mar. 31, 2021shares | Jun. 30, 2021shares | Jun. 30, 2020shares | Dec. 31, 2020USD ($)shares | Dec. 31, 2019USD ($)shares | Dec. 31, 2020CAD ($)shares | Apr. 23, 2020shares | Apr. 21, 2020USD ($) | Apr. 21, 2020CAD ($) | Apr. 17, 2020USD ($) | Apr. 17, 2020CAD ($) | Dec. 31, 2019CAD ($) | Sep. 01, 2019 |
Short-term Debt [Line Items] | ||||||||||||||||||||||
Interest per annum | 3.75% | 3.75% | ||||||||||||||||||||
Debt due date | Jun. 5, 2050 | |||||||||||||||||||||
Debt discount rate | 30.00% | 30.00% | ||||||||||||||||||||
Settle debt, share | shares | 10,714,285 | 3,061,224 | ||||||||||||||||||||
Debt per share value | shares | 0.049 | |||||||||||||||||||||
Loan payable principal amount | $ 120,000 | $ 150,000 | $ 150,000 | |||||||||||||||||||
Adjusted exercise price | shares | 0.0112 | |||||||||||||||||||||
Number of shares issued, shares | shares | 200,000 | 8,062,244 | ||||||||||||||||||||
Shares remaining to be issued | shares | 3,264,285 | |||||||||||||||||||||
Repayment of debt | $ 731 | |||||||||||||||||||||
Accrued interest | $ 1,000 | |||||||||||||||||||||
Canada Emergency Business Accounts Program [Member] | ||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||
Loan payable principal amount | $ 29,889 | $ 29,890 | ||||||||||||||||||||
Canada Emergency Business Account Program [Member] | ||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||
Interest per annum | 5.00% | 5.00% | 5.00% | 5.00% | ||||||||||||||||||
Debt due date | Dec. 31, 2025 | Dec. 31, 2025 | ||||||||||||||||||||
Loan payable principal amount | $ 32,252 | $ 40,000 | $ 32,252 | $ 40,000 | ||||||||||||||||||
Repayment of debt | $ 10,000 | $ 10,000 | ||||||||||||||||||||
Paycheck Protection Programs [Member] | ||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||
Loan payable principal amount | $ 30,115 | |||||||||||||||||||||
Paycheck Protection Program [Member] | ||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||
Interest per annum | 1.00% | |||||||||||||||||||||
Debt due date | May 21, 2022 | |||||||||||||||||||||
Loan payable principal amount | $ 30,065 | |||||||||||||||||||||
Common Stock [Member] | ||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||
Number of shares issued, shares | shares | 1,780,000 | 115,000 | 191,865 | 191,865 | ||||||||||||||||||
Common Stock [Member] | Subsequent Event [Member] | ||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||
Number of shares issued, shares | shares | 3,264,285 | |||||||||||||||||||||
Convertible Bridge Loan Agreement [Member] | ||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||
Interest per annum | 4.99% | |||||||||||||||||||||
Debt due date | May 7, 2019 | |||||||||||||||||||||
Debt discount rate | 30.00% | |||||||||||||||||||||
Share-settled redemption value of debt | $ 214,286 | |||||||||||||||||||||
Reduction in interest rate | 0.02 | |||||||||||||||||||||
Loans Payable [Member] | ||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||
Interest per annum | 18.00% | 18.00% | ||||||||||||||||||||
Loans Payable One [Member] | ||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||
Interest per annum | 10.00% | 10.00% | ||||||||||||||||||||
Minimum interest amount | $ 25,000 | $ 25,000 | ||||||||||||||||||||
Loans Payable Two [Member] | ||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||
Debt due date | May 7, 2019 | May 7, 2019 | ||||||||||||||||||||
Loans Payable Three [Member] | CAD [Member] | ||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||
Unsecured loan payable | $ 10,000 | |||||||||||||||||||||
Loans Payable Four [Member] | CAD [Member] | ||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||
Debt due date | Dec. 31, 2025 | |||||||||||||||||||||
Unsecured loan payable | $ 40,000 | |||||||||||||||||||||
Loans Payable Five [Member] | ||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||
Debt due date | Dec. 31, 2025 | |||||||||||||||||||||
Loans Payable Five [Member] | CAD [Member] | ||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||
Unsecured loan payable | $ 40,000 | |||||||||||||||||||||
Loans Payable Six [Member] | ||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||
Interest per annum | 1.00% | |||||||||||||||||||||
Debt due date | May 21, 2022 | |||||||||||||||||||||
Loans Payable Seven [Member] | ||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||
Interest per annum | 3.75% | |||||||||||||||||||||
Debt due date | Jun. 5, 2050 |
CONVERTIBLE NOTES (Details Narr
CONVERTIBLE NOTES (Details Narrative) - USD ($) | Dec. 31, 2020 | Nov. 10, 2020 | Sep. 30, 2020 | Sep. 18, 2020 | Sep. 18, 2020 | Sep. 17, 2020 | Aug. 31, 2020 | Jun. 05, 2020 | Apr. 22, 2020 | Apr. 15, 2020 | Mar. 02, 2020 | Feb. 10, 2020 | Oct. 02, 2019 | Sep. 19, 2019 | Sep. 04, 2019 | Jul. 30, 2019 | Jun. 10, 2019 | May 07, 2019 | May 02, 2019 | Apr. 26, 2019 | Jun. 18, 2018 | May 28, 2018 | May 08, 2018 | Aug. 30, 2017 | Jul. 17, 2017 | May 24, 2017 | May 08, 2017 | Nov. 10, 2016 | Jan. 31, 2018 | Jun. 30, 2021 | Mar. 31, 2021 | Jun. 30, 2020 | Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Aug. 25, 2020 | Jul. 24, 2019 | Jun. 24, 2019 | May 22, 2019 | Mar. 19, 2018 | Jun. 05, 2017 | May 25, 2017 | May 07, 2017 | Aug. 25, 2015 | Mar. 31, 2015 |
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 150,000 | $ 120,000 | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 3.75% | |||||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | $ 1,040 | $ (389,428) | $ 77,356 | $ (817,893) | $ (2,904,832) | $ 659,999 | ||||||||||||||||||||||||||||||||||||||||
Proceeds from note payable | $ 434,202 | 922,845 | 846,538 | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Jun. 5, 2050 | |||||||||||||||||||||||||||||||||||||||||||||
Accrued interest | $ 148,682 | 102,192 | 102,192 | 148,682 | 992,755 | |||||||||||||||||||||||||||||||||||||||||
Debt Settlement Agreement [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 250,000 | $ 250,000 | ||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 200,000 | |||||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 268,000 | $ 268,000 | ||||||||||||||||||||||||||||||||||||||||||||
Proceeds from convertible debt | 250,000 | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | 268,000 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Note [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 57,000 | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 53 | 25 | ||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 72,500 | $ 72,500 | $ 72,500 | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | $ 10,500 | $ 5,000 | ||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 110,000 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note [Member] | Debt Settlement Agreement [Member] | JSJ Investments Inc [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 110,740 | |||||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | 10,974 | |||||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 752,842 | |||||||||||||||||||||||||||||||||||||||||||||
Repayments of debt | $ 100,000 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note One [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 9,487 | 9,439 | 9,439 | 9,487 | 9,487 | |||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Two [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 135,000 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 244 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 81,470 | |||||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 111,990 | |||||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Jul. 17, 2018 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument, description | (i) 55% multiplied by the lowest trading price during the previous twenty trading day period ending on the latest complete trading day prior to the date of this note and (ii) $244. | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 55.00% | |||||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | $ 16,500 | |||||||||||||||||||||||||||||||||||||||||||||
Debt discount | $ 118,500 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Three [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 7,166 | $ 15,000 | 7,166 | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.20 | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 258,000 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 5,000 | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | $ 25,800 | |||||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 2,601 | |||||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Aug. 16, 2018 | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 75.00% | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Four [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 107,350 | $ 51,500 | $ 107,350 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 8,618,831 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 51,500 | $ 51,500 | 48,918 | |||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | 388,586 | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | 495,936 | |||||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Feb. 8, 2019 | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 32.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt discount | 7,277 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Five [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 180,000 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 224 | |||||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 224,319 | |||||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 180,000 | 180,000 | 169,234 | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Feb. 28, 2019 | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 32.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt discount | 38,478 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Six [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 15,444 | $ 168,721 | $ 15,444 | $ 63,012 | ||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 26 | 2,600,000 | 234,350 | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 39,037 | |||||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 26,622 | |||||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | $ 295,256 | 195,931 | ||||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | 310,700 | 268,614 | ||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 25,824 | |||||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 21,869 | |||||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Aug. 2, 2018 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument, description | conversion price equal to the lesser of the lowest trading price during the previous twenty-five trading days prior to: (i) the date of the promissory note; or (ii) the latest complete trading day prior to the conversion date. Interest is accrued will be and payable at the time of promissory note repayment. | |||||||||||||||||||||||||||||||||||||||||||||
Accrued interest | 9,671 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Seven [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 375,804 | $ 900,000 | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 12.00% | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 477 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 413,590 | $ 84,396 | 413,590 | $ 122,866 | $ 120,490 | $ 85,838 | ||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | 476,661 | |||||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 181,870 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument, description | The note is unsecured, bears interest at 12% per annum, is due 184 days upon receipt, and is convertible into common shares after 180 days from issuance date at a conversion price equal to the lessor of: (i) the lowest trading price during the previous fifteen trading days prior to the date of the promissory note; or (ii) 55% of the lowest trading price during the previous fifteen days prior to the latest complete trading day prior to the conversion date. Interest will be accrued and payable at the time of promissory note repayment. | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 55.00% | |||||||||||||||||||||||||||||||||||||||||||||
Accrued interest | $ 37,786 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Eight [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 286 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 124,695 | |||||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 286,302 | |||||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 323,514 | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 62.00% | |||||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | 125,725 | 125,725 | 124,695 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Eight [Member] | Four Tranche [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Proceeds from note payable | $ 250,420 | |||||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | $ 250,420 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Nine [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 240,192 | $ 220,000 | $ 240,192 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 6,907,267 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 92,219 | |||||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | $ 620,056 | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | 860,248 | |||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 196,500 | |||||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 284,734 | |||||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Jul. 30, 2020 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument, description | conversion price equal to the lesser of (i) 60% of the lowest trading price during the previous twenty trading days prior to the issuance date, or (ii) the lowest trading price for the Common Stock during the twenty-day period ending one trading day prior to conversion of the note. | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 60.00% | |||||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | 127,781 | 127,781 | 92,219 | |||||||||||||||||||||||||||||||||||||||||||
Debt discount | $ 23,500 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Ten [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 110,750 | $ 137,500 | $ 110,750 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.50 | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 8,623,931 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 43,322 | |||||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | $ 20,056 | $ 383,281 | ||||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | 494,031 | |||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | 121,500 | $ 121,500 | 121,500 | |||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 173,596 | |||||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Jun. 3, 2020 | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 60.00% | |||||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | $ 94,178 | $ 16,000 | $ 94,178 | 43,322 | ||||||||||||||||||||||||||||||||||||||||||
Repayments of debt | 22,500 | |||||||||||||||||||||||||||||||||||||||||||||
Number of warrants issued | 100,000 | |||||||||||||||||||||||||||||||||||||||||||||
Warrant exercise price per share | $ 0.75 | $ 0.75 | ||||||||||||||||||||||||||||||||||||||||||||
Warrant term | 5 years | 5 years | ||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Eleven [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 55,000 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.50 | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 5,758,117 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 15,370 | |||||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 60,250 | |||||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | 272,230 | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | $ 332,480 | |||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 48,000 | |||||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 70,052 | |||||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Sep. 19, 2020 | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 60.00% | |||||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | $ 39,630 | 7,000 | $ 39,630 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Twelve [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 74,620 | $ 141,900 | $ 74,620 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.50 | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 5,159,991 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 40,043 | |||||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | 7,273 | $ 187,292 | ||||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | 261,912 | |||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | 125,500 | $ 125,500 | 125,500 | |||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 190,246 | |||||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Sep. 19, 2020 | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 60.00% | |||||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | $ 101,857 | $ 16,400 | $ 101,857 | 40,043 | ||||||||||||||||||||||||||||||||||||||||||
Repayments of debt | 76,000 | |||||||||||||||||||||||||||||||||||||||||||||
Number of warrants issued | 113,250 | |||||||||||||||||||||||||||||||||||||||||||||
Warrant exercise price per share | $ 0.75 | $ 0.75 | ||||||||||||||||||||||||||||||||||||||||||||
Warrant term | 5 years | 5 years | ||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Thirteen [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 82,500 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.50 | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 2,608,695 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 20,795 | |||||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 22,500 | |||||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | $ 8,075 | 170,796 | ||||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | 193,296 | |||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 73,000 | $ 73,000 | 73,000 | |||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 105,790 | |||||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Sep. 30, 2020 | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 60.00% | |||||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | $ 61,705 | $ 61,705 | 20,795 | |||||||||||||||||||||||||||||||||||||||||||
Debt discount | $ 9,500 | |||||||||||||||||||||||||||||||||||||||||||||
Repayments of debt | 60,000 | |||||||||||||||||||||||||||||||||||||||||||||
Number of warrants issued | 83,333 | |||||||||||||||||||||||||||||||||||||||||||||
Warrant exercise price per share | $ 0.75 | $ 0.75 | ||||||||||||||||||||||||||||||||||||||||||||
Warrant term | 5 years | 5 years | ||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Fourteen [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 226,000 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 12.00% | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 285 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 226,000 | |||||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 285,428 | |||||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | $ 289,462 | |||||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Aug. 31, 2019 | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 55.00% | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Fifteen [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 258,736 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 12.00% | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 343 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 258,736 | |||||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 342,641 | |||||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | $ 351,774 | |||||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Sep. 19, 2018 | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 55.00% | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Sixteen [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 137,500 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 12.00% | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 166 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 137,500 | |||||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 166,401 | |||||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | $ 170,201 | |||||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Jan. 22, 2020 | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 55.00% | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Seventeen [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 119,600 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 8.00% | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 11,549,008 | |||||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 119,600 | |||||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | 429,776 | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | 549,376 | |||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 97,465 | |||||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Feb. 10, 2021 | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 80.00% | |||||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | $ 119,600 | 119,600 | ||||||||||||||||||||||||||||||||||||||||||||
Debt discount | $ 22,135 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Eighteen [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 60,950 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 8.00% | |||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 50,000 | |||||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Mar. 2, 2021 | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 80.00% | |||||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | 60,950 | 60,950 | ||||||||||||||||||||||||||||||||||||||||||||
Debt discount | $ 10,950 | |||||||||||||||||||||||||||||||||||||||||||||
Repayments of debt | 78,643 | |||||||||||||||||||||||||||||||||||||||||||||
Prepayment penalty | $ 15,221 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Nineteen [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 60,950 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 8.00% | |||||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | 2,966 | |||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 50,000 | |||||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Apr. 15, 2021 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument, description | April 15, 2021, and is convertible into common shares of the Company, beginning 180 days from the date of the note up to maturity or repayment, at a price equal to 80% of the average of the lowest two trading prices for the common stock during the fifteen trading days before conversion. | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 80.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt discount | $ 10,950 | |||||||||||||||||||||||||||||||||||||||||||||
Repayments of debt | $ 66,000 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Twenty [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 166,650 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.05 | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 168 | |||||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 167,974 | |||||||||||||||||||||||||||||||||||||||||||||
Proceeds from convertible debt | $ 150,000 | |||||||||||||||||||||||||||||||||||||||||||||
Debt original issue discount, percentage | 10.00% | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 70.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt discount | $ 16,650 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Twenty One [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 288,860 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.04 | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 290 | |||||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 289,889 | |||||||||||||||||||||||||||||||||||||||||||||
Proceeds from convertible debt | $ 260,000 | |||||||||||||||||||||||||||||||||||||||||||||
Debt original issue discount, percentage | 10.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Jun. 17, 2021 | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 70.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt discount | $ 28,860 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Twenty Two [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 15,000 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.005 | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 18 | |||||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 18,131 | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 20.00% | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Twenty Three [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 10,000 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 8.00% | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 12 | |||||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 11,841 | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 58.00% | |||||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Twenty Four [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 15,000 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.005 | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 52 | |||||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 51,999 | |||||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 20.00% | |||||||||||||||||||||||||||||||||||||||||||||
Non-related Party [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 8.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 480 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 138,889 | |||||||||||||||||||||||||||||||||||||||||||||
Proceeds from convertible debt | $ 125,000 | |||||||||||||||||||||||||||||||||||||||||||||
Debt original issue discount, percentage | 8.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt mature term | 9 months | |||||||||||||||||||||||||||||||||||||||||||||
Right to redeem value | $ 62,500 | |||||||||||||||||||||||||||||||||||||||||||||
Notes | 40,000 | |||||||||||||||||||||||||||||||||||||||||||||
Proceeds from note payable | $ 1 | |||||||||||||||||||||||||||||||||||||||||||||
Debt instrument, description | the convertible promissory note is exchanged or converted into a revolving credit facility with the lender, whereupon the two $10,000 convertible note balances shall be rolled into such credit facility. | |||||||||||||||||||||||||||||||||||||||||||||
Non-related Party [Member] | Secured Convertible Note [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 50,000 | |||||||||||||||||||||||||||||||||||||||||||||
Proceeds from convertible debt | 10,000 | |||||||||||||||||||||||||||||||||||||||||||||
Non-related Party [Member] | Another Secured Convertible Note [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 75,000 | |||||||||||||||||||||||||||||||||||||||||||||
Proceeds from convertible debt | $ 10,000 | |||||||||||||||||||||||||||||||||||||||||||||
Non-related Party [Member] | Secured Convertible Note One [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 18.00% | |||||||||||||||||||||||||||||||||||||||||||||
Non-related Party [Member] | Secured Convertible Note One [Member] | Per Month [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 1.50% | |||||||||||||||||||||||||||||||||||||||||||||
Director [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 310,000 | $ 310,000 | $ 310,000 | 310,000 | $ 310,000 | $ 310,000 | ||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 5.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 1.25 | |||||||||||||||||||||||||||||||||||||||||||||
Third Party [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 250,000 | $ 250,000 | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 7,000 | |||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 300,000 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 387,000 | 387,000 | ||||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | 378,000 | |||||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | 9,000 | |||||||||||||||||||||||||||||||||||||||||||||
Third Party Notes [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 20,000 | $ 20,000 | $ 32,000 | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 200,000 | 53,764 | 72,038 | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 193,841 | $ 193,841 | $ 213,889 | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 250,000 | |||||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | 33,226 | 27,097 | ||||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | 53,226 | 59,097 | ||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | ||||||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | $ 360,718 | |||||||||||||||||||||||||||||||||||||||||||||
Repayments of debt | 193,889 | |||||||||||||||||||||||||||||||||||||||||||||
Accrued interest | $ 56,111 | |||||||||||||||||||||||||||||||||||||||||||||
Third Party Notes [Member] | Convertible Note [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 200,000 | |||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 250,000 | $ 250,000 | ||||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | 321,243 | |||||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | 196,757 | |||||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | $ 268,000 |
SCHEDULE OF ASSUMPTIONS USED DE
SCHEDULE OF ASSUMPTIONS USED DERIVATIVE LIABILITIES (Details) | 12 Months Ended | |
Dec. 31, 2020 | Dec. 31, 2019 | |
Measurement Input, Price Volatility [Member] | Minimum [Member] | ||
Derivative [Line Items] | ||
Derivative liability, measurement input percentage | 2.43 | 1.76 |
Measurement Input, Price Volatility [Member] | Maximum [Member] | ||
Derivative [Line Items] | ||
Derivative liability, measurement input percentage | 5.31 | 3.74 |
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member] | ||
Derivative [Line Items] | ||
Derivative liability, measurement input percentage | 0.0009 | 0.016 |
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member] | ||
Derivative [Line Items] | ||
Derivative liability, measurement input percentage | 0.0018 | 0.026 |
Measurement Input, Expected Term [Member] | Minimum [Member] | ||
Derivative [Line Items] | ||
Expected life (in years) | 3 months | 3 months |
Measurement Input, Expected Term [Member] | Maximum [Member] | ||
Derivative [Line Items] | ||
Expected life (in years) | 1 year | 2 years |
SCHEDULE OF DERIVATIVE LIABILIT
SCHEDULE OF DERIVATIVE LIABILITIES ACTIVITY (Details) - USD ($) | 12 Months Ended | |
Dec. 31, 2020 | Dec. 31, 2019 | |
Derivative Instruments and Hedging Activities Disclosure [Abstract] | ||
Derivative liabilities, beginning balance | $ 2,856,569 | $ 2,188,354 |
New issuances | 197,465 | 939,919 |
Extinguished | (10,440,286) | (10,440,286) |
Change in fair value | 7,386,252 | (271,704) |
Derivative liabilities, ending balance | $ 2,856,569 |
SCHEDULE OF LEASE RECEIVABLES R
SCHEDULE OF LEASE RECEIVABLES RECOGNIZED (Details) - USD ($) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2021 | Dec. 31, 2020 | |
Leases | ||
Balance, January 1, 2020 | $ 42,856 | |
Additions | 609,504 | 45,856 |
Receipt of payments | (13,712) | (3,000) |
Balance, December 31, 2020 | 640,440 | 42,856 |
Current portion of lease receivables | (93,735) | (4,297) |
Long term potion of lease receivables | 546,705 | 38,559 |
Balance, June 30, 2021 | 640,440 | 42,856 |
Interest on lease receivables | $ 1,792 |
SCHEDULE OF CONSOLIDATED BALANC
SCHEDULE OF CONSOLIDATED BALANCE SHEET FOR LEASE (Details) - USD ($) | Jun. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Leases | |||
Cost | $ 312,624 | $ 302,477 | $ 178,202 |
Accumulated depreciation | (109,709) | (53,158) | (39,671) |
Total right-of-use assets | 202,915 | 249,319 | 138,531 |
Current portion | 127,287 | 125,864 | 62,935 |
Long-term portion | 89,660 | 150,877 | 74,225 |
Total lease liability | $ 216,947 | $ 276,741 | $ 137,160 |
SCHEDULE OF FUTURE MINIMUM LEAS
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS (Details) - USD ($) | Jun. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Leases | |||
2022 | $ 128,523 | $ 152,317 | |
2023 | 40,738 | 124,565 | |
2024 | 4,691 | 37,060 | |
2025 | 1,169 | 1,736 | |
Total future minimum lease payments | 249,576 | 315,678 | |
Discount | (32,629) | (38,937) | |
Total | 216,947 | 276,741 | $ 137,160 |
Current portion of operating lease liabilities | (127,287) | (125,864) | (62,935) |
Long-term portion of operating lease liabilities | 89,660 | $ 150,877 | $ 74,225 |
Remainder of 2021 | $ 74,455 |
LEASES (Details Narrative)
LEASES (Details Narrative) | Apr. 02, 2020USD ($) | Apr. 02, 2020CAD ($) | Dec. 31, 2020USD ($) | Dec. 31, 2019USD ($) | Jun. 30, 2021USD ($) | Jun. 02, 2021USD ($) | Jun. 02, 2021CAD ($) | Apr. 02, 2021USD ($) | Jul. 14, 2020USD ($) | Jul. 14, 2020CAD ($) | Jul. 10, 2020USD ($) | Oct. 01, 2019USD ($) | Jan. 02, 2019 |
Lessor, Lease, Description [Line Items] | |||||||||||||
Lease receivables, payments expected to be received | $ 45,856 | $ 609,504 | |||||||||||
Inventory | 30,000 | 297,958 | |||||||||||
Lease rental revenues | 45,856 | ||||||||||||
Cost of goods sold | 30,000 | ||||||||||||
Right of use assets | 249,319 | $ 138,531 | 202,915 | ||||||||||
Lease liablities | $ 276,741 | 137,160 | $ 216,947 | ||||||||||
Gain on termination of lease | $ 8,428 | ||||||||||||
Weighted average discount rate | 11.98% | 11.98% | |||||||||||
Operating lease expense | $ 86,645 | $ 44,875 | |||||||||||
F D 150 Lease [Member] | |||||||||||||
Lessor, Lease, Description [Line Items] | |||||||||||||
Right of use assets | $ 1,018 | ||||||||||||
Lease liablities | $ 1,018 | ||||||||||||
Remaining lease term | 3 years 29 days | ||||||||||||
Trailer Lease [Member] | |||||||||||||
Lessor, Lease, Description [Line Items] | |||||||||||||
Right of use assets | $ 8,886 | $ 11,016 | |||||||||||
Lease liablities | $ 8,886 | $ 11,016 | |||||||||||
Remaining lease term | 3 years 11 months 1 day | ||||||||||||
CANADA | |||||||||||||
Lessor, Lease, Description [Line Items] | |||||||||||||
Right of use assets | $ 164,114 | ||||||||||||
Lease liablities | 156,364 | ||||||||||||
Remaining lease term | 1 year 8 months 1 day | 1 year 2 months 1 day | |||||||||||
Prepaid rent | $ 7,750 | ||||||||||||
Security deposit | $ 7,750 | $ 7,750 | |||||||||||
Surrey, BC [Member] | |||||||||||||
Lessor, Lease, Description [Line Items] | |||||||||||||
Right of use assets | $ 133,825 | $ 175,843 | |||||||||||
Lease liablities | 125,014 | 163,895 | |||||||||||
Remaining lease term | 2 years 6 months 29 days | 2 years 29 days | |||||||||||
Prepaid rent | 8,811 | ||||||||||||
CAD [Member] | |||||||||||||
Lessor, Lease, Description [Line Items] | |||||||||||||
Gain on termination of lease | $ 11,294 | ||||||||||||
CAD [Member] | Surrey, BC [Member] | |||||||||||||
Lessor, Lease, Description [Line Items] | |||||||||||||
Prepaid rent | $ 11,948 | $ 11,948 | |||||||||||
Copier Lease [Member] | |||||||||||||
Lessor, Lease, Description [Line Items] | |||||||||||||
Lease agreement term | 5 years | ||||||||||||
Right of use assets | $ 8,683 | ||||||||||||
Lease liablities | $ 8,683 | ||||||||||||
Remaining lease term | 3 years 3 months | 3 years 9 months |
MEZZANINE EQUITY (Details Narra
MEZZANINE EQUITY (Details Narrative) - USD ($) | Jul. 02, 2021 | Jun. 10, 2021 | Feb. 15, 2021 | Feb. 04, 2021 | Dec. 31, 2020 | Dec. 23, 2020 | Dec. 22, 2020 | Dec. 07, 2020 | Nov. 06, 2020 | Oct. 14, 2020 | Sep. 30, 2020 | Mar. 31, 2021 | Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Jan. 15, 2021 | Oct. 26, 2020 | Mar. 02, 2020 |
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Preferred stock, shares authorized | 6,010,000 | 6,020,000 | 6,010,000 | ||||||||||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | |||||||||||||||
Proceeds from issuance of preferred shares | $ 1,850,000 | ||||||||||||||||||
Number of shares issued, shares | 200,000 | 8,062,244 | |||||||||||||||||
Number of shares issued, value | $ 100,031 | $ 23,453 | |||||||||||||||||
Warrant [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Fair value of warrants | $ 328,329 | $ 768,008 | $ 163,998 | $ 328,329 | $ 163,998 | $ 465,248 | |||||||||||||
SPA [Member] | Subsequent Event [Member] | Warrant [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 1,180,000 | ||||||||||||||||||
Redeemable Series C Preferred Stock [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Preferred stock, shares authorized | 5,000,000 | 10,000 | 5,000,000 | ||||||||||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||||||
Redeemable Series D Preferred Stock [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Preferred stock, shares authorized | 1,000,000 | 1,000,000 | 1,000,000 | ||||||||||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||||||
Conversion of convertible preferred stock into common stock | 5 | 5 | 5 | ||||||||||||||||
Redeemable Series E Preferred Stock [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Preferred stock, shares authorized | 5,000,000 | 5,000,000 | 5,000,000 | ||||||||||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||||||
Conversion of convertible preferred stock into common stock | 4 | 4 | 4 | ||||||||||||||||
Redeemable Series F Preferred Stock [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Preferred stock, shares authorized | 10,000 | 10,000 | 10,000 | ||||||||||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||||||
Convertible preferred stock terms of conversion | Each share of Series F preferred shares is convertible into common stock at an amount equal to the lesser of (a) one hundred percent of the lowest traded price for the Company’s stock for the fifteen trading days immediately preceding the relevant Conversion and (b) a twenty percent discount to the price of the common stock in an offering with gross proceeds of at least $10,000,000. | Each share of Series F preferred shares is convertible into common stock at an amount equal to the lesser of (a) one hundred percent of the lowest traded price for the Company’s stock for the fifteen trading days immediately preceding the relevant Conversion and (b) a twenty percent discount to the price of the common stock in an offering with gross proceeds of at least $10,000,000. | |||||||||||||||||
Redeemable Series F Preferred Stock [Member] | Maximum [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Proceeds from issuance of preferred shares | $ 10,000,000 | $ 10,000,000 | |||||||||||||||||
Series C Preferred Stock [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Conversion of convertible preferred stock into common stock | 1,573 | 1,539,014 | 96,861 | 1,312 | 1,573 | ||||||||||||||
Proceeds from issuance of preferred shares | $ 200,000 | $ 300,000 | $ 200,000 | ||||||||||||||||
Number of common shares issued for debt conversion | 2,347 | ||||||||||||||||||
Debt conversion amount | $ 2,348,208 | ||||||||||||||||||
Number of shares issued, shares | 200 | 300 | 250 | 250 | |||||||||||||||
Conversion of stock shares issued | 286 | 18 | |||||||||||||||||
Series C Preferred Stock [Member] | Subsequent Event [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Conversion of convertible preferred stock into common stock | 286 | ||||||||||||||||||
Series C Preferred Stock [Member] | SPA [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 200 | ||||||||||||||||||
Shares issued, price per share | $ 1,000 | ||||||||||||||||||
Purchase Shares [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 200 | ||||||||||||||||||
Commitment Shares [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 50 | ||||||||||||||||||
Series F Preferred Stock [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 350 | 3,000 | |||||||||||||||||
Number of shares issued, value | $ 350,000 | $ 731,992 | |||||||||||||||||
Series F Preferred Stock [Member] | Warrant [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Conversion of convertible preferred stock into common stock | 1,573 | ||||||||||||||||||
Number of warrants granted | 3,000,000 | ||||||||||||||||||
Fair value of warrants | $ 768,008 | ||||||||||||||||||
Series F Preferred Stock [Member] | First Closing [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 1,500 | ||||||||||||||||||
Number of shares issued, value | $ 731,992 | ||||||||||||||||||
Series F Preferred Stock [Member] | Second Closing [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 1,500 | ||||||||||||||||||
Number of shares issued, value | $ 1,500,000 | ||||||||||||||||||
Series F Preferred Stock [Member] | SPA [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 1,000 | ||||||||||||||||||
Shares issued, price per share | $ 1,000 | ||||||||||||||||||
Series F Preferred Stock [Member] | Maximum [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 1,000 | ||||||||||||||||||
Preferred Stock [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 1,500 | ||||||||||||||||||
Number of shares issued, value | $ 731,992 | $ 1,500,000 | |||||||||||||||||
Series D Preferred Stock [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Number of common shares issued for debt conversion | 100,500 | ||||||||||||||||||
Series E Preferred Stock [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Number of common shares issued for debt conversion | 4,649,908 | ||||||||||||||||||
Series D Preferred Stock and Series E Preferred Stock [Member] | |||||||||||||||||||
Affiliate, Collateralized Security [Line Items] | |||||||||||||||||||
Debt conversion amount | $ 6,668,643 |
PREFERRED STOCK (Details Narrat
PREFERRED STOCK (Details Narrative) - USD ($) | Mar. 04, 2021 | Dec. 11, 2020 | Oct. 26, 2020 | May 21, 2020 | Oct. 29, 2019 | Mar. 26, 2019 | Mar. 31, 2021 | Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2019 | Dec. 31, 2020 | Dec. 22, 2020 |
Class of Stock [Line Items] | ||||||||||||
Preferred stock, shares authorized | 3,010,000 | 3,010,000 | 3,010,000 | 14,010,000 | ||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||
Reverse stock split, description | the Company effected a reverse stock split of its shares of common stock on a four thousand (4,000) old for one (1) new basis. | |||||||||||
Issuance of reverse stock split shares of common stock | 4,000 | |||||||||||
Preferred stock, voting rights | the Company re-designated its Series A Preferred Stock. The Series A Preferred Stock shall be entitled to vote with the holders of the Company’s Common Stock as a class at the rate of 665 common stock votes per share of Series A Preferred Stock. | |||||||||||
Number of share issued for services, value | $ 565,250 | $ 746,399 | ||||||||||
Series A Preferred Stock [Member] | ||||||||||||
Class of Stock [Line Items] | ||||||||||||
Preferred stock, shares authorized | 3,000,000 | 3,000,000 | ||||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | ||||||||||
Number of common shares issued for debt conversion | 100 | |||||||||||
Debt conversion amount | $ 1,340,000 | |||||||||||
Number of share issued for services | 200,376 | |||||||||||
Number of share issued for services, value | $ 200 | |||||||||||
Series B Convertible Preferred Stock [Member] | ||||||||||||
Class of Stock [Line Items] | ||||||||||||
Preferred stock, shares authorized | 10,000 | 10,000 | ||||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | ||||||||||
Conversion of convertible preferred stock into common stock | 100,000 | 100,000 | ||||||||||
Series B Preferred Stock [Member] | ||||||||||||
Class of Stock [Line Items] | ||||||||||||
Number of common shares issued for debt conversion | 87 | 100 | 136 | 100 | 132 | |||||||
Debt conversion amount | $ 1,340,000 | $ 767,040 | $ 4,872,732 | |||||||||
Conversion of stock shares issued | 4 | |||||||||||
Number of share issued for services | 16 | |||||||||||
Number of share issued for services, value | $ 849,600 | |||||||||||
Series B Preferred Stock [Member] | Warrant [Member] | ||||||||||||
Class of Stock [Line Items] | ||||||||||||
Number of common shares issued for debt conversion | 1,000,000 | |||||||||||
Series B Preferred Stock [Member] | Related Parties [Member] | ||||||||||||
Class of Stock [Line Items] | ||||||||||||
Number of common shares issued for debt conversion | 122 | |||||||||||
Series B Preferred Stock [Member] | Former Director [Member] | ||||||||||||
Class of Stock [Line Items] | ||||||||||||
Number of common shares issued for debt conversion | 2 |
SCHEDULE OF COMMON STOCK CONVER
SCHEDULE OF COMMON STOCK CONVERSION INTO DEBT (Details) - USD ($) | Jun. 09, 2021 | Feb. 15, 2021 | Mar. 31, 2021 | Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Fair value | $ 1,100,779 | $ 3,577,005 | $ 506,468 | |||||||
Number of shares issued, shares | 200,000 | 8,062,244 | ||||||||
Proceeds from common stock | 100,031 | |||||||||
Stock issued during period, value, issued for services | $ 565,250 | $ 746,399 | ||||||||
Accounts Payable [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Stock issued during period, shares, issued for services | 32,000 | |||||||||
Stock issued during period, value, issued for services | $ 37,760 | |||||||||
Common Stock One [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Jan. 7, 2020 | Jan. 22, 2019 | ||||||||
Common shares issued | 53,764 | 10,189 | ||||||||
Fair value | $ 53,226 | [1] | $ 28,527 | [2] | ||||||
Converted balance | 20,000 | [3] | 15,690 | [4] | ||||||
Loss on conversion | $ (33,226) | $ (12,837) | ||||||||
Number of shares issued, shares | 375,000 | |||||||||
Common Stock Two [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Feb. 4, 2020 | Mar. 11, 2019 | ||||||||
Common shares issued | 135,802 | 18,606 | ||||||||
Fair value | $ 127,654 | [1] | $ 37,211 | [2] | ||||||
Converted balance | 20,000 | [3] | 12,280 | [4] | ||||||
Loss on conversion | $ (107,654) | $ (24,931) | ||||||||
Number of shares issued, shares | 200,000 | |||||||||
Common Stock Three [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Feb. 7, 2020 | Mar. 15, 2019 | ||||||||
Common shares issued | 151,234 | 27,137 | ||||||||
Fair value | $ 142,160 | [1] | $ 54,238 | [2] | ||||||
Converted balance | 24,500 | [3] | 17,899 | [4] | ||||||
Loss on conversion | $ (117,660) | $ (36,339) | ||||||||
Number of shares issued, shares | 3,964,542 | |||||||||
Common Stock Four [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Feb. 26, 2020 | Jun. 17, 2019 | ||||||||
Common shares issued | 151,515 | 45,216 | ||||||||
Fair value | $ 45,455 | [1] | $ 58,781 | [2] | ||||||
Converted balance | 20,000 | [3] | 31,651 | [4] | ||||||
Loss on conversion | $ (25,455) | $ (27,130) | ||||||||
Number of shares issued, shares | 150,000 | |||||||||
Common Stock Five [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Feb. 26, 2020 | Jun. 20, 2019 | ||||||||
Common shares issued | 140,151 | 34,450 | ||||||||
Fair value | $ 39,242 | [1] | $ 36,517 | [2] | ||||||
Converted balance | 18,500 | [3] | 19,895 | [4] | ||||||
Loss on conversion | $ (20,742) | $ (16,622) | ||||||||
Number of shares issued, shares | 115,000 | |||||||||
Common Stock Six [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Mar. 9, 2020 | Jul. 17, 2019 | ||||||||
Common shares issued | 170,000 | 37,900 | ||||||||
Fair value | $ 27,200 | [1] | $ 33,352 | [2] | ||||||
Converted balance | 13,090 | [3] | 5,628 | [4] | ||||||
Loss on conversion | $ (14,110) | $ (27,724) | ||||||||
Common Stock Seven [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Mar. 9, 2020 | Aug. 26, 2019 | ||||||||
Common shares issued | 195,547 | 40,000 | ||||||||
Fair value | $ 68,441 | [1] | $ 27,020 | [2] | ||||||
Converted balance | 13,000 | [3] | 6,620 | [4] | ||||||
Loss on conversion | $ (55,441) | $ (20,400) | ||||||||
Common Stock Eight [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Mar. 11, 2020 | Sep. 18, 2019 | ||||||||
Common shares issued | 180,505 | 39,500 | ||||||||
Fair value | $ 63,177 | [1] | $ 49,376 | [2] | ||||||
Converted balance | 12,000 | [3] | 8,255 | [4] | ||||||
Loss on conversion | $ (51,177) | $ (41,121) | ||||||||
Common Stock Nine [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Apr. 1, 2020 | Oct. 11, 2019 | ||||||||
Common shares issued | 140,000 | 35,000 | ||||||||
Fair value | $ 9,800 | [1] | $ 44,450 | [2] | ||||||
Converted balance | 3,889 | [3] | 13,475 | [4] | ||||||
Loss on conversion | $ (5,911) | $ (30,975) | ||||||||
Common Stock Ten [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Apr. 1, 2020 | Nov. 13, 2019 | ||||||||
Common shares issued | 220,000 | 47,500 | ||||||||
Fair value | $ 15,400 | [1] | $ 77,899 | [2] | ||||||
Converted balance | 6,666 | [3] | 18,810 | [4] | ||||||
Loss on conversion | $ (8,734) | $ (59,089) | ||||||||
Common Stock Eleven [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Apr. 2, 2020 | Nov. 7, 2019 | ||||||||
Common shares issued | 218,678 | 23,149 | ||||||||
Fair value | $ 16,379 | [1] | $ 18,519 | [2] | ||||||
Converted balance | 7,000 | [3] | 10,000 | [4] | ||||||
Loss on conversion | $ (9,379) | $ (8,519) | ||||||||
Common Stock Twelve [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Apr. 21, 2020 | Dec. 19, 2019 | ||||||||
Common shares issued | 264,026 | 48,889 | ||||||||
Fair value | $ 24,649 | [1] | $ 40,578 | [2] | ||||||
Converted balance | 8,000 | [3] | 22,000 | [4] | ||||||
Loss on conversion | $ (16,649) | $ (18,578) | ||||||||
Common Stock Thirteen [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | May 15, 2020 | |||||||||
Common shares issued | 258,000 | |||||||||
Fair value | [1] | $ 25,800 | ||||||||
Converted balance | [3] | 7,166 | ||||||||
Loss on conversion | $ (18,634) | |||||||||
Common Stock Fourteen [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | May 19, 2020 | |||||||||
Common shares issued | 426,000 | |||||||||
Fair value | [1] | $ 80,940 | ||||||||
Converted balance | [3] | 17,338 | ||||||||
Loss on conversion | $ (63,602) | |||||||||
Common Stock Fifteen [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | May 19, 2020 | |||||||||
Common shares issued | 675,675 | |||||||||
Fair value | [1] | $ 100,000 | ||||||||
Converted balance | [3] | 30,000 | ||||||||
Loss on conversion | $ (70,000) | |||||||||
Common Stock Sixteen [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | May 19, 2020 | |||||||||
Common shares issued | 350,000 | |||||||||
Fair value | [1] | $ 33,250 | ||||||||
Converted balance | [3] | 12,705 | ||||||||
Loss on conversion | $ (20,545) | |||||||||
Common Stock Seventeen [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | May 19, 2020 | |||||||||
Common shares issued | 337,837 | |||||||||
Fair value | [1] | $ 50,000 | ||||||||
Converted balance | [3] | 15,000 | ||||||||
Loss on conversion | $ (35,000) | |||||||||
Common Stock Eighteen [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | May 21, 2020 | |||||||||
Common shares issued | 298,606 | |||||||||
Fair value | [1] | $ 56,735 | ||||||||
Converted balance | [3] | 13,258 | ||||||||
Loss on conversion | $ (43,477) | |||||||||
Common Stock Nineteen [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | May 21, 2020 | |||||||||
Common shares issued | 611,111 | |||||||||
Fair value | [1] | $ 116,111 | ||||||||
Converted balance | [3] | 27,750 | ||||||||
Loss on conversion | $ (88,361) | |||||||||
Common Stock Twenty [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Jul. 8, 2020 | |||||||||
Common shares issued | 500,000 | |||||||||
Fair value | [1] | $ 45,000 | ||||||||
Converted balance | [3] | 10,500 | ||||||||
Loss on conversion | $ (34,500) | |||||||||
Common Stock Twenty One [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Jul. 8, 2020 | |||||||||
Common shares issued | 857,142 | |||||||||
Fair value | [1] | $ 72,857 | ||||||||
Converted balance | [3] | 18,000 | ||||||||
Loss on conversion | $ (54,857) | |||||||||
Common Stock Twenty Two [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Jul. 8, 2020 | |||||||||
Common shares issued | 600,000 | |||||||||
Fair value | [1] | $ 22,800 | ||||||||
Converted balance | [3] | 11,549 | ||||||||
Loss on conversion | $ (11,251) | |||||||||
Common Stock Twenty Three [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Jul. 8, 2020 | |||||||||
Common shares issued | 639,846 | |||||||||
Fair value | [1] | $ 51,188 | ||||||||
Converted balance | [3] | 13,437 | ||||||||
Loss on conversion | $ (37,751) | |||||||||
Common Stock Twenty Four [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Jul. 8, 2020 | |||||||||
Common shares issued | 880,952 | |||||||||
Fair value | [1] | $ 70,476 | ||||||||
Converted balance | [3] | 18,500 | ||||||||
Loss on conversion | $ (51,976) | |||||||||
Common Stock Twenty Five [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Jul. 10, 2020 | |||||||||
Common shares issued | 809,523 | |||||||||
Fair value | [1] | $ 29,952 | ||||||||
Converted balance | [3] | 17,000 | ||||||||
Loss on conversion | $ (12,952) | |||||||||
Common Stock Twenty Six [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Jul. 17, 2020 | |||||||||
Common shares issued | 1,121,212 | |||||||||
Fair value | [1] | $ 55,948 | ||||||||
Converted balance | [3] | 18,500 | ||||||||
Loss on conversion | $ (37,448) | |||||||||
Common Stock Twenty Seven [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Jul. 17, 2020 | |||||||||
Common shares issued | 1,151,515 | |||||||||
Fair value | [1] | $ 46,291 | ||||||||
Converted balance | [3] | 19,500 | ||||||||
Loss on conversion | $ (26,791) | |||||||||
Common Stock Twenty Eight [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Jul. 20, 2020 | |||||||||
Common shares issued | 1,130,000 | |||||||||
Fair value | [1] | $ 45,426 | ||||||||
Converted balance | [3] | 17,091 | ||||||||
Loss on conversion | $ (28,335) | |||||||||
Common Stock Twenty Nine [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Jul. 23, 2020 | |||||||||
Common shares issued | 879,157 | |||||||||
Fair value | [1] | $ 43,870 | ||||||||
Converted balance | [3] | 14,506 | ||||||||
Loss on conversion | $ (29,364) | |||||||||
Common Stock Thirty [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Aug. 3, 2020 | |||||||||
Common shares issued | 1,309,824 | |||||||||
Fair value | [1] | $ 35,234 | ||||||||
Converted balance | [3] | 14,146 | ||||||||
Loss on conversion | $ (21,088) | |||||||||
Common Stock Thirty One [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Aug. 3, 2020 | |||||||||
Common shares issued | 1,638,117 | |||||||||
Fair value | [1] | $ 33,991 | ||||||||
Converted balance | [3] | 17,692 | ||||||||
Loss on conversion | $ (16,299) | |||||||||
Common Stock Thirty Two [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Aug. 10, 2020 | |||||||||
Common shares issued | 1,412,525 | |||||||||
Fair value | [1] | $ 30,553 | ||||||||
Converted balance | [3] | 15,255 | ||||||||
Loss on conversion | $ (15,298) | |||||||||
Common Stock Thirty Three [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Aug. 13, 2020 | |||||||||
Common shares issued | 1,000,000 | |||||||||
Fair value | [1] | $ 20,100 | ||||||||
Converted balance | [3] | 15,000 | ||||||||
Loss on conversion | $ (5,100) | |||||||||
Common Stock Thirty Four [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Aug. 13, 2020 | |||||||||
Common shares issued | 1,130,000 | |||||||||
Fair value | [1] | $ 25,877 | ||||||||
Converted balance | [3] | 11,311 | ||||||||
Loss on conversion | $ (14,566) | |||||||||
Common Stock Thirty Five [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Aug. 13, 2020 | |||||||||
Common shares issued | 1,465,201 | |||||||||
Fair value | [1] | $ 29,451 | ||||||||
Converted balance | [3] | 16,000 | ||||||||
Loss on conversion | $ (13,451) | |||||||||
Common Stock Thirty Six [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Aug. 19, 2020 | |||||||||
Common shares issued | 1,484,615 | |||||||||
Fair value | [1] | $ 22,269 | ||||||||
Converted balance | [3] | 19,300 | ||||||||
Loss on conversion | $ (2,969) | |||||||||
Common Stock Thirty Seven [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Aug. 25, 2020 | |||||||||
Common shares issued | 1,750,000 | |||||||||
Fair value | [1] | $ 125,125 | ||||||||
Converted balance | [3] | 11,340 | ||||||||
Loss on conversion | $ (113,785) | |||||||||
Common Stock Thirty Eight [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Aug. 25, 2020 | |||||||||
Common shares issued | 1,483,146 | |||||||||
Fair value | [1] | $ 106,045 | ||||||||
Converted balance | [3] | 13,200 | ||||||||
Loss on conversion | $ (92,845) | |||||||||
Common Stock Thirty Nine [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Aug. 25, 2020 | |||||||||
Common shares issued | 620,033 | |||||||||
Fair value | [1] | $ 44,332 | ||||||||
Converted balance | [3] | 4,018 | ||||||||
Loss on conversion | $ (40,314) | |||||||||
Common Stock Forty [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Aug. 25, 2020 | |||||||||
Common shares issued | 1,490,000 | |||||||||
Fair value | [1] | $ 106,535 | ||||||||
Converted balance | [3] | 8,851 | ||||||||
Loss on conversion | $ (97,684) | |||||||||
Common Stock Forty One [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Aug. 25, 2020 | |||||||||
Common shares issued | 1,893,939 | |||||||||
Fair value | [1] | $ 135,417 | ||||||||
Converted balance | [3] | 12,500 | ||||||||
Loss on conversion | $ (122,917) | |||||||||
Common Stock Forty Two [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Aug. 26, 2020 | |||||||||
Common shares issued | 1,818,182 | |||||||||
Fair value | [1] | $ 130,000 | ||||||||
Converted balance | [3] | 12,000 | ||||||||
Loss on conversion | $ (118,000) | |||||||||
Common Stock Forty Three [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Aug. 27, 2020 | |||||||||
Common shares issued | 1,808,989 | |||||||||
Fair value | [1] | $ 156,839 | ||||||||
Converted balance | [3] | 16,100 | ||||||||
Loss on conversion | $ (140,739) | |||||||||
Common Stock Forty Four [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Aug. 31, 2020 | |||||||||
Common shares issued | 1,808,989 | |||||||||
Fair value | [1] | $ 84,842 | ||||||||
Converted balance | [3] | 16,100 | ||||||||
Loss on conversion | $ (68,742) | |||||||||
Common Stock Forty Five [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Sep. 1, 2020 | |||||||||
Common shares issued | 1,560,000 | |||||||||
Fair value | [1] | $ 79,560 | ||||||||
Converted balance | [3] | 9,266 | ||||||||
Loss on conversion | $ (70,294) | |||||||||
Common Stock Forty Six [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Sep. 2, 2020 | |||||||||
Common shares issued | 1,808,989 | |||||||||
Fair value | [1] | $ 80,283 | ||||||||
Converted balance | [3] | 16,100 | ||||||||
Loss on conversion | $ (64,183) | |||||||||
Common Stock Forty Seven [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Sep. 9, 2020 | |||||||||
Common shares issued | 1,808,989 | |||||||||
Fair value | [1] | $ 66,119 | ||||||||
Converted balance | [3] | 16,100 | ||||||||
Loss on conversion | $ (50,019) | |||||||||
Common Stock Forty Eight [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Sep. 10, 2020 | |||||||||
Common shares issued | 2,727,273 | |||||||||
Fair value | [1] | $ 92,045 | ||||||||
Converted balance | [3] | 18,000 | ||||||||
Loss on conversion | $ (74,045) | |||||||||
Common Stock Forty Nine [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Sep. 14, 2020 | |||||||||
Common shares issued | 1,560,000 | |||||||||
Fair value | [1] | $ 46,566 | ||||||||
Converted balance | [3] | 9,266 | ||||||||
Loss on conversion | $ (37,300) | |||||||||
Common Stock Fifty [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Sep. 17, 2020 | |||||||||
Common shares issued | 345,291 | |||||||||
Fair value | [1] | $ 12,879 | ||||||||
Converted balance | [3] | 7,700 | ||||||||
Loss on conversion | $ (5,179) | |||||||||
Common Stock Fifty One [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Sep. 18, 2020 | |||||||||
Common shares issued | 2,938,117 | |||||||||
Fair value | [1] | $ 113,705 | ||||||||
Converted balance | [3] | 19,039 | ||||||||
Loss on conversion | $ (94,666) | |||||||||
Common Stock Fifty Two [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Sep. 22, 2020 | |||||||||
Common shares issued | 1,515,151 | |||||||||
Fair value | [1] | $ 57,879 | ||||||||
Converted balance | [3] | 10,000 | ||||||||
Loss on conversion | $ (47,879) | |||||||||
Common Stock Fifty Three [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Sep. 24, 2020 | |||||||||
Common shares issued | 412,831 | |||||||||
Fair value | [1] | $ 51,232 | ||||||||
Converted balance | [3] | 5,699 | ||||||||
Loss on conversion | $ (45,533) | |||||||||
Common Stock Fifty Four [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Date issued | Sep. 29, 2020 | |||||||||
Common shares issued | 2,600,000 | |||||||||
Fair value | [1] | $ 310,700 | ||||||||
Converted balance | [3] | 15,444 | ||||||||
Loss on conversion | $ (295,256) | |||||||||
Common Stock [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Common shares issued | 52,937,999 | 407,536 | ||||||||
Fair value | $ 3,577,005 | [1] | $ 506,468 | [2] | ||||||
Converted balance | 777,872 | [3] | 182,203 | [4] | ||||||
Loss on conversion | $ (2,799,133) | $ (324,265) | ||||||||
Common Stock [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Common shares issued | 10,839,138 | 4,978,451 | 52,937,999 | 407,536 | ||||||
Fair value | $ 2,140,976 | $ 4,981 | $ 52,941 | $ 408 | ||||||
Number of shares issued, shares | 1,780,000 | 115,000 | 191,865 | 191,865 | ||||||
Proceeds from common stock | $ 415,750 | $ 60,835 | $ 100,031 | |||||||
Stock issued during period, shares, issued for services | 1,780,000 | 1,503,000 | 4,303,000 | 72,295 | ||||||
Stock issued during period, value, issued for services | $ 1,780 | $ 1,503 | $ 1,360,784 | $ 63,437 | ||||||
Common Stock [Member] | Pursuant to Share Settled Debt [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Number of shares issued, shares | 3,264,285 | |||||||||
Proceeds from common stock | $ 52,229 | |||||||||
Common Stock to be Issued [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Fair value | ||||||||||
Number of shares issued, shares | 3,264,285 | |||||||||
Stock issued during period, value, issued for services | $ 149,500 | |||||||||
Common Stock to be Issued [Member] | Accounts Payable [Member] | ||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||
Stock issued during period, shares, issued for services | 4,874,690 | |||||||||
Stock issued during period, value, issued for services | $ 1,383,815 | |||||||||
[1] | Fair values are derived based on the closing price of the Company’s common stock on the date of the conversion notice. | |||||||||
[2] | Fair values are derived based on the closing price of the Company’s common stock on the date of the conversion notice. | |||||||||
[3] | Converted balance includes portions of principal, accrued interest, financing fees, interest penalties and other fees converted upon the issuance of shares of common stock. | |||||||||
[4] | Converted balance includes portions of principal, accrued interest, accounts payable, financing fees and interest penalties converted upon the issuance of shares of common stock. |
SCHEDULE OF WARRANTS ASSUMPTION
SCHEDULE OF WARRANTS ASSUMPTIONS (Details) | Jun. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Measurement Input, Risk Free Interest Rate [Member] | |||
Fair Value Measurement Inputs and Valuation Techniques [Line Items] | |||
Warrants and rights outstanding, measurement input, percent | 0.18 | 1.62 | |
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member] | |||
Fair Value Measurement Inputs and Valuation Techniques [Line Items] | |||
Warrants and rights outstanding, measurement input, percent | 0.13 | ||
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member] | |||
Fair Value Measurement Inputs and Valuation Techniques [Line Items] | |||
Warrants and rights outstanding, measurement input, percent | 0.88 | ||
Measurement Input, Expected Term [Member] | |||
Fair Value Measurement Inputs and Valuation Techniques [Line Items] | |||
Warrants and rights outstanding, measurement input, term | 3 years | 3 years | |
Measurement Input, Expected Term [Member] | Minimum [Member] | |||
Fair Value Measurement Inputs and Valuation Techniques [Line Items] | |||
Warrants and rights outstanding, measurement input, term | 2 years | ||
Measurement Input, Expected Term [Member] | Maximum [Member] | |||
Fair Value Measurement Inputs and Valuation Techniques [Line Items] | |||
Warrants and rights outstanding, measurement input, term | 5 years | ||
Measurement Input, Expected Dividend Rate [Member] | |||
Fair Value Measurement Inputs and Valuation Techniques [Line Items] | |||
Warrants and rights outstanding, measurement input, percent | 0 | 0 | 0 |
Measurement Input, Price Volatility [Member] | |||
Fair Value Measurement Inputs and Valuation Techniques [Line Items] | |||
Warrants and rights outstanding, measurement input, percent | 2.997 | 280 | |
Measurement Input, Price Volatility [Member] | Minimum [Member] | |||
Fair Value Measurement Inputs and Valuation Techniques [Line Items] | |||
Warrants and rights outstanding, measurement input, percent | 266 | ||
Measurement Input, Price Volatility [Member] | Maximum [Member] | |||
Fair Value Measurement Inputs and Valuation Techniques [Line Items] | |||
Warrants and rights outstanding, measurement input, percent | 321 |
SCHEDULE OF WARRANTS OUTSTANDIN
SCHEDULE OF WARRANTS OUTSTANDING (Details) - $ / shares | 6 Months Ended | 12 Months Ended | |
Jun. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 | |
Equity [Abstract] | |||
Warrants, Outstanding, Beginning Balance | 12,939,813 | 6,859,954 | |
Weighted Average Exercise Price, Outstanding, Beginning Balance | $ 0.60 | $ 0.77 | |
Warrants, Granted | 1,000,000 | 6,079,859 | 6,859,954 |
Weighted Average Exercise Price, Granted | $ 0.25 | $ 0.40 | $ 0.77 |
Warrants, Exercised | |||
Weighted Average Exercise Price, Exercised | |||
Warrants, Expired | |||
Weighted Average Exercise Price, Expired | |||
Warrants, Outstanding, Ending Balance | 13,939,813 | 12,939,813 | 6,859,954 |
Weighted Average Exercise Price, Outstanding, Ending Balance | $ 0.57 | $ 0.60 | $ 0.77 |
COMMON STOCK AND ADDITIONAL P_3
COMMON STOCK AND ADDITIONAL PAID IN CAPITAL (Details Narrative) - USD ($) | Jun. 09, 2021 | Mar. 04, 2021 | Feb. 15, 2021 | Dec. 07, 2020 | Nov. 06, 2020 | Oct. 26, 2020 | Oct. 14, 2020 | Sep. 30, 2020 | May 21, 2020 | Mar. 26, 2019 | Mar. 31, 2021 | Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 23, 2020 | Dec. 22, 2020 | Mar. 02, 2020 | May 23, 2019 | Mar. 25, 2019 |
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||||||||||||
Reverse stock split | the Company effected a reverse stock split of its shares of common stock on a four thousand (4,000) old for one (1) new basis. | |||||||||||||||||||
Common stock, shares authorized | 750,000 | 350,000,000 | 350,000,000 | 150,000,000 | 350,000,000 | 150,000,000 | 150,000,000 | 3,000,000,000 | ||||||||||||
Common stock, par value | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | |||||||||||||||
Common stock voting right | Each share of common stock is entitled to one (1) vote. | |||||||||||||||||||
Number of shares issued, shares | 200,000 | 8,062,244 | ||||||||||||||||||
Proceeds from common stock | $ 100,031 | |||||||||||||||||||
Stock issued during period, value, issued for services | $ 565,250 | 746,399 | ||||||||||||||||||
Shares issued on conversion of debt | $ 1,100,779 | $ 3,577,005 | $ 506,468 | |||||||||||||||||
Remaining common stock to be issued, shares | 8,138,975 | |||||||||||||||||||
Remaining common stock to be issued | $ 1,436,044 | |||||||||||||||||||
Warrants weighted average remaining contractual life | 3 years 2 months 12 days | 3 years 29 days | ||||||||||||||||||
Warrants aggregate intrinsic value | $ 9,605,067 | $ 108,246 | ||||||||||||||||||
Number of shares issued, shares | 1,751,288 | |||||||||||||||||||
Series B Preferred Stock [Member] | ||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||||||||||||
Number of shares issued, shares | 100 | |||||||||||||||||||
Number of share issued for services | 16 | |||||||||||||||||||
Stock issued during period, value, issued for services | $ 849,600 | |||||||||||||||||||
Shares issued on conversion of debt, shares | 87 | |||||||||||||||||||
Shares issued on conversion of debt | $ 878,680 | |||||||||||||||||||
Debt conversion amount | $ 1,340,000 | $ 767,040 | $ 4,872,732 | |||||||||||||||||
Number of warrants, value | $ 163,998 | |||||||||||||||||||
Series C Preferred Stock [Member] | ||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||||||||||||
Number of shares issued, shares | 200 | 300 | 250 | 250 | ||||||||||||||||
Shares issued on conversion of debt, shares | 1,312 | |||||||||||||||||||
Shares issued on conversion of debt | $ 1,262,296 | |||||||||||||||||||
Debt conversion amount | $ 2,348,208 | |||||||||||||||||||
Commencement Bonus [Member] | ||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||||||||||||
Number of shares issued, shares | 650,000 | |||||||||||||||||||
Proceeds from common stock | $ 149,500 | |||||||||||||||||||
Accounts Payable [Member] | ||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||||||||||||
Number of share issued for services | 32,000 | |||||||||||||||||||
Stock issued during period, value, issued for services | $ 37,760 | |||||||||||||||||||
Conversion of Convertible Debentures and Accrued Interest [Member] | ||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||||||||||||
Shares issued on conversion of debt, shares | 52,937,999 | |||||||||||||||||||
Debt conversion amount | $ 777,872 | |||||||||||||||||||
Conversion of Convertible Debentures Accrued Interest Accounts payable [Member] | ||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||||||||||||
Shares issued on conversion of debt, shares | 407,536 | |||||||||||||||||||
Shares issued on conversion of debt | $ 506,468 | |||||||||||||||||||
Debt conversion amount | $ 180,642 | |||||||||||||||||||
Common Stock [Member] | ||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||||||||||||
Common stock, shares authorized | 150,000,000 | |||||||||||||||||||
Number of shares issued, shares | 1,780,000 | 115,000 | 191,865 | 191,865 | ||||||||||||||||
Proceeds from common stock | $ 415,750 | $ 60,835 | $ 100,031 | |||||||||||||||||
Number of share issued for services | 1,780,000 | 1,503,000 | 4,303,000 | 72,295 | ||||||||||||||||
Stock issued during period, value, issued for services | $ 1,780 | $ 1,503 | $ 1,360,784 | $ 63,437 | ||||||||||||||||
Shares issued on conversion of debt, shares | 10,839,138 | 4,978,451 | 52,937,999 | 407,536 | ||||||||||||||||
Shares issued on conversion of debt | $ 2,140,976 | $ 4,981 | $ 52,941 | $ 408 | ||||||||||||||||
Shares issued on conversion of debt, shares | 8,138,975 | |||||||||||||||||||
Common Stock [Member] | To Satisfy Shares to be Issued [Member] | ||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||||||||||||
Number of shares issued, shares | 16,880,146 | |||||||||||||||||||
Proceeds from common stock | $ 7,521,454 | |||||||||||||||||||
Common Stock [Member] | Share Settled Debt [Member] | ||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||||||||||||
Number of shares issued, shares | 2,363,532 | |||||||||||||||||||
Proceeds from common stock | $ 214,286 | |||||||||||||||||||
Warrant [Member] | ||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||||||||||||||||||
Number of warrants issued | 1,000,000 | 1,000,000 | 250,000 | 3,000,000 | 2,829,859 | |||||||||||||||
Warrants exercise price | $ 0.25 | $ 0.25 | $ 1 | $ 0.50 | $ 0.25 | |||||||||||||||
Number of warrants, value | $ 163,998 | $ 163,998 | $ 328,329 | $ 768,008 | $ 465,248 | |||||||||||||||
Warrants term | 3 years | 3 years | 2 years | 5 years | 5 years | |||||||||||||||
Warrants weighted average remaining contractual life | 2 years 8 months 12 days |
RELATED PARTY TRANSACTIONS (Det
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($) | Feb. 15, 2021 | May 21, 2020 | Mar. 31, 2021 | Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 |
Related Party Transaction [Line Items] | |||||||
Number of shares issued, shares | 200,000 | 8,062,244 | |||||
Number of shares issued, value | $ 100,031 | $ 23,453 | |||||
Series B Convertible Preferred Shares [Member] | |||||||
Related Party Transaction [Line Items] | |||||||
Number of shares issued, shares | 136 | ||||||
Number of shares issued, value | $ 767,040 | ||||||
Series B Convertible Preferred Shares [Member] | Director [Member] | |||||||
Related Party Transaction [Line Items] | |||||||
Number of shares issued, shares | 2 | ||||||
Series B Preferred Stock [Member] | |||||||
Related Party Transaction [Line Items] | |||||||
Number of shares issued, shares | 100 | ||||||
Number of shares issued, value | $ 1,340,000 | ||||||
President, CEO and CFO [Member] | |||||||
Related Party Transaction [Line Items] | |||||||
Related party transactions owed amount | $ 0 | $ 317,997 | 263,409 | ||||
Management fee | 317,997 | 300,000 | 100,000 | ||||
Payment of salary | 280,262 | $ 100,000 | $ 170,381 | ||||
Accrued Bonuses | $ 109,705 | ||||||
Son of the President, CEO and CFO [Member] | |||||||
Related Party Transaction [Line Items] | |||||||
Related party transactions owed amount | $ 7,260 | ||||||
Related Parties [Member] | Series B Convertible Preferred Shares [Member] | |||||||
Related Party Transaction [Line Items] | |||||||
Number of shares issued, shares | 122 |
CONTINGENCIES (Details Narrativ
CONTINGENCIES (Details Narrative) - USD ($) | Jul. 02, 2021 | Nov. 10, 2020 | Apr. 30, 2018 | Oct. 10, 2017 | Jun. 13, 2017 | May 24, 2017 | Sep. 07, 2016 | Mar. 31, 2021 | Jun. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Jun. 30, 2021 | Aug. 25, 2020 | Jun. 05, 2020 | Apr. 09, 2018 |
Loss Contingencies [Line Items] | |||||||||||||||
Debt principal amount | $ 120,000 | $ 150,000 | |||||||||||||
Damages in excess | $ 270,000 | ||||||||||||||
Contingencies loss | $ 72,500 | ||||||||||||||
Number of common stock shares owed | 1,848,130 | ||||||||||||||
Contingent liability | $ 115,000 | ||||||||||||||
Cash paid as litigation settlement | $ 250,000 | ||||||||||||||
Number of shares issued, shares | 200,000 | 8,062,244 | |||||||||||||
Number of shares issued, value | $ 100,031 | $ 23,453 | |||||||||||||
Accrued liabilities | $ 54,165 | ||||||||||||||
Restricted Stock [Member] | |||||||||||||||
Loss Contingencies [Line Items] | |||||||||||||||
Number of shares issued, shares | 115,000 | ||||||||||||||
Number of shares issued, value | $ 60,835 | ||||||||||||||
Restricted Stock [Member] | Subsequent Event [Member] | |||||||||||||||
Loss Contingencies [Line Items] | |||||||||||||||
Number of shares issued, shares | 400,000 | ||||||||||||||
Number of shares issued, value | $ 76,400 | ||||||||||||||
Loss on settlement | $ 22,235 | ||||||||||||||
Minimum [Member] | |||||||||||||||
Loss Contingencies [Line Items] | |||||||||||||||
Damages in excess | $ 200,000 | ||||||||||||||
Maximum [Member] | |||||||||||||||
Loss Contingencies [Line Items] | |||||||||||||||
Damages in excess | 1,000,000 | ||||||||||||||
Debt Settlement Agreement [Member] | |||||||||||||||
Loss Contingencies [Line Items] | |||||||||||||||
Debt principal amount | 250,000 | ||||||||||||||
Proceeds from convertible debt | $ 250,000 | ||||||||||||||
Number of common shares issued for conversion | 200,000 | ||||||||||||||
Debt conversion amount | $ 268,000 | ||||||||||||||
Outstanding convertible debt and accrued interest | $ 268,000 | 268,000 | |||||||||||||
Consulting Agreement [Member] | |||||||||||||||
Loss Contingencies [Line Items] | |||||||||||||||
Litigation settlement | $ 72,000 | ||||||||||||||
Consulting Agreement [Member] | Subsequent Event [Member] | |||||||||||||||
Loss Contingencies [Line Items] | |||||||||||||||
Number of shares issued, shares | 650,000 | ||||||||||||||
Chetu Inc. [Member] | |||||||||||||||
Loss Contingencies [Line Items] | |||||||||||||||
Litigation settlement | $ 27,335 | ||||||||||||||
Litigation settlement interest | $ 4,939 | ||||||||||||||
Trade and other payables | $ 47,023 | $ 40,227 | $ 41,353 | ||||||||||||
Coastal Investment Partners LLC [Member] | Three 8% Convertible Promissory Notes [Member] | |||||||||||||||
Loss Contingencies [Line Items] | |||||||||||||||
Debt principal amount | $ 261,389 | ||||||||||||||
Damages in excess | $ 250,000 | ||||||||||||||
JSJ Investments Inc [Member] | |||||||||||||||
Loss Contingencies [Line Items] | |||||||||||||||
Cash paid as litigation settlement | $ 100,000 | ||||||||||||||
Loss Contingency, Settlement Agreement, Date | November 10, 2020 | ||||||||||||||
JSJ Investments Inc [Member] | 10% Convertible Promissory Notes [Member] | |||||||||||||||
Loss Contingencies [Line Items] | |||||||||||||||
Litigation settlement interest | $ 172,845 | ||||||||||||||
Debt principal amount | $ 135,000 |
SCHEDULE OF COMPONENT OF LOSS B
SCHEDULE OF COMPONENT OF LOSS BEFORE INCOME TAX AND NON-CONTROLLING INTEREST (Details) - USD ($) | 12 Months Ended | ||
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018 | |
Income Tax Disclosure [Abstract] | |||
Loss before income tax | $ (6,177,099) | $ (3,078,120) | |
Income tax | |||
Effective tax rate | 21.00% | 21.00% | 39.00% |
INCOME TAX (Details Narrative)
INCOME TAX (Details Narrative) - USD ($) | 12 Months Ended | |
Dec. 31, 2020 | Dec. 31, 2019 | |
Income Tax Disclosure [Abstract] | ||
Current income tax expense benefit | $ 0 | $ 0 |
Deferred income tax expense benefit | 0 | 0 |
Net operating loss | $ 51,310,040 | $ 45,132,941 |
SCHEDULE OF CASH FLOW SUPPLEMEN
SCHEDULE OF CASH FLOW SUPPLEMENTAL DISCLOSURES (Details) - USD ($) | 6 Months Ended | 12 Months Ended | ||
Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Supplemental Cash Flow Elements [Abstract] | ||||
Income tax payments | ||||
Interest payments | 57,111 | 21,206 | 46,500 | |
Shares issued for convertible notes payable and accrued interest | 1,100,779 | 5,501,965 | 506,468 | |
Shares issued and to be issued for share-settled debt | $ 60,835 | $ 214,286 | 2,246,334 | 634,498 |
Convertible debenture issued for financing fees | 250,419 | |||
Preferred shares exchanged for shares to be issued | 11,541,375 | |||
Initial recognition of lease assets | 306,622 | 178,202 | ||
Initial recognition of lease liabilities | $ 290,061 | $ 171,648 |
SUBSEQUENT EVENTS (Details Narr
SUBSEQUENT EVENTS (Details Narrative) - USD ($) | Jul. 02, 2021 | Jun. 10, 2021 | Jun. 09, 2021 | Feb. 15, 2021 | Jan. 02, 2021 | Dec. 23, 2020 | Dec. 07, 2020 | Nov. 06, 2020 | Oct. 14, 2020 | Sep. 30, 2020 | Mar. 31, 2021 | Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Jan. 15, 2021 | Dec. 22, 2020 | Oct. 26, 2020 | Mar. 02, 2020 |
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 200,000 | 8,062,244 | |||||||||||||||||
Number of shares issued, value | $ 100,031 | $ 23,453 | |||||||||||||||||
Gross proceeds pf warrants | $ 768,008 | ||||||||||||||||||
Restricted Stock [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 115,000 | ||||||||||||||||||
Number of shares issued, value | $ 60,835 | ||||||||||||||||||
Subsequent Event [Member] | Consulting Agreement [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 650,000 | ||||||||||||||||||
Subsequent Event [Member] | SPA [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Gross proceeds pf warrants | $ 400,000 | ||||||||||||||||||
Warrant term | 5 years | ||||||||||||||||||
Exercise price of warrants | $ 0.30 | ||||||||||||||||||
Subsequent Event [Member] | Restricted Stock [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 400,000 | ||||||||||||||||||
Number of shares issued, value | $ 76,400 | ||||||||||||||||||
Share Settled Debt [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Common stock cancelled | 1,751,288 | ||||||||||||||||||
Series C Preferred Stock [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Shares issued after conversion | 1,539,014 | 1,312 | 1,573 | 96,861 | |||||||||||||||
Conversion of shares | 286 | ||||||||||||||||||
Carrying value of shares converted | $ 286,302 | ||||||||||||||||||
Number of shares issued, shares | 200 | 300 | 250 | 250 | |||||||||||||||
Series C Preferred Stock [Member] | SPA [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 200 | ||||||||||||||||||
Series C Preferred Stock [Member] | Subsequent Event [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Shares issued after conversion | 286 | ||||||||||||||||||
Conversion of shares | 200 | ||||||||||||||||||
Series B Preferred Stock [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 100 | ||||||||||||||||||
Number of shares issued, value | $ 1,340,000 | ||||||||||||||||||
Number of warrants issued | 1,000,000 | ||||||||||||||||||
Number of warrants, value | $ 163,998 | ||||||||||||||||||
Series B Preferred Stock [Member] | Subsequent Event [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Conversion of shares | 16 | ||||||||||||||||||
Series F Preferred Stock [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 350 | 3,000 | |||||||||||||||||
Number of shares issued, value | $ 350,000 | $ 731,992 | |||||||||||||||||
Series F Preferred Stock [Member] | SPA [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 1,000 | ||||||||||||||||||
Series F Preferred Stock [Member] | Subsequent Event [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Conversion of shares | 275 | ||||||||||||||||||
Series F Preferred Stock [Member] | Subsequent Event [Member] | SPA [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Conversion of shares | 400 | ||||||||||||||||||
Common Stock [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Shares issued after conversion | 1,539,014 | ||||||||||||||||||
Number of shares issued, shares | 1,780,000 | 115,000 | 191,865 | 191,865 | |||||||||||||||
Number of shares issued, value | $ 192 | ||||||||||||||||||
Common Stock [Member] | Subsequent Event [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 3,264,285 | ||||||||||||||||||
Common Stock [Member] | Share Settled Debt [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 2,363,532 | ||||||||||||||||||
Common Stock to be Issued [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 3,264,285 | ||||||||||||||||||
Number of shares issued, value | $ 52,229 | $ 23,453 | |||||||||||||||||
Common Stock To Be Issued One[Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 300,000 | ||||||||||||||||||
Number of shares issued, value | $ 387,000 | ||||||||||||||||||
Common Stock To Be Issued Two [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 35,148 | ||||||||||||||||||
Number of shares issued, value | $ 45,341 | ||||||||||||||||||
Conversion of Common Stock to Series C Preferred Shares [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Shares issued after conversion | 18 | ||||||||||||||||||
Conversion of shares | 96,861 | ||||||||||||||||||
Carrying value of shares converted | $ 18,131 | ||||||||||||||||||
Conversion of Common Stock to Series B Preferred Shares [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Shares issued after conversion | 17 | ||||||||||||||||||
Conversion of shares | 1,700,000 | ||||||||||||||||||
Carrying value of shares converted | $ 95,880 | ||||||||||||||||||
Conversion of Common Stock to Series B Preferred Shares [Member] | Board of Directors [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Shares issued after conversion | 16 | ||||||||||||||||||
Conversion of shares | 100,000 | ||||||||||||||||||
Carrying value of shares converted | $ 849,600 | ||||||||||||||||||
Common Stock One [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 375,000 | ||||||||||||||||||
Number of shares issued, value | $ 502,500 | ||||||||||||||||||
Common Stock Two [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 200,000 | ||||||||||||||||||
Number of shares issued, value | $ 268,000 | ||||||||||||||||||
Common Stock Three [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 3,964,542 | ||||||||||||||||||
Number of shares issued, value | $ 180,974 | ||||||||||||||||||
Common Stock Four [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 150,000 | ||||||||||||||||||
Number of shares issued, value | $ 138,750 | ||||||||||||||||||
Common Stock Five [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 115,000 | ||||||||||||||||||
Number of shares issued, value | $ 60,835 | ||||||||||||||||||
Conversion of Common Stock to Series C Preferred Shares [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Shares issued after conversion | 168 | ||||||||||||||||||
Conversion of shares | 695,173 | ||||||||||||||||||
Carrying value of shares converted | $ 51,999 | ||||||||||||||||||
Common Stocks [Member] | Subsequent Event [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Conversion of shares | 3,007,625 | ||||||||||||||||||
Common Stocks [Member] | Series F Preferred Stock [Member] | Subsequent Event [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Conversion of shares | 2,000,000 | ||||||||||||||||||
Warrant [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Number of warrants, value | $ 768,008 | $ 163,998 | $ 328,329 | $ 163,998 | $ 465,248 | ||||||||||||||
Warrant term | 5 years | 3 years | 2 years | 3 years | 5 years | ||||||||||||||
Exercise price of warrants | $ 0.50 | $ 0.25 | $ 1 | $ 0.25 | $ 0.25 | ||||||||||||||
Warrant [Member] | Subsequent Event [Member] | SPA [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Conversion of shares | 1 | ||||||||||||||||||
Number of shares issued, shares | 1,180,000 | ||||||||||||||||||
Warrant [Member] | Series F Preferred Stock [Member] | |||||||||||||||||||
Subsequent Event [Line Items] | |||||||||||||||||||
Shares issued after conversion | 1,573 | ||||||||||||||||||
Number of warrants, value | $ 768,008 |
SCHEDULE OF SUPPLEMENTAL CASH F
SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) | 6 Months Ended | 12 Months Ended | ||
Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Cash paid during the period for: | ||||
Income tax payments | ||||
Interest payments | 57,111 | 21,206 | 46,500 | |
Non-cash investing and financing transactions: | ||||
Shares issued for convertible notes payable and accrued interest | 1,100,779 | 5,501,965 | 506,468 | |
Shares issued for share settled debt | 60,835 | 214,286 | $ 2,246,334 | $ 634,498 |
Shares issued for convertible notes payable and accrued interest | 9,904 | |||
Shares issued on conversion of preferred shares | $ 2,140,976 |