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American Rebel (AREB)

Cover

Cover - USD ($)12 Months Ended
Dec. 31, 2021Mar. 18, 2022Jun. 30, 2021
Document Type10-K
Amendment Flagfalse
Document Annual Reporttrue
Document Transition Reportfalse
Document Period End DateDec. 31,
2021
Document Fiscal Period FocusFY
Document Fiscal Year Focus2021
Current Fiscal Year End Date--12-31
Entity File Number001-41267
Entity Registrant NameAMERICAN
REBEL HOLDINGS, INC.
Entity Central Index Key0001648087
Entity Tax Identification Number47-3892903
Entity Incorporation, State or Country CodeNV
Entity Address, Address Line One718
Thompson Lane
Entity Address, Address Line TwoSuite 108-199
Entity Address, City or TownNashville
Entity Address, State or ProvinceTN
Entity Address, Postal Zip Code37204
City Area Code(833)
Local Phone Number267-3235
Entity Well-known Seasoned IssuerNo
Entity Voluntary FilersNo
Entity Current Reporting StatusYes
Entity Interactive Data CurrentYes
Entity Filer CategoryNon-accelerated Filer
Entity Small Businesstrue
Entity Emerging Growth Companyfalse
Entity Shell Companyfalse
Entity Public Float $ 3,324,691
Entity Common Stock, Shares Outstanding4,741,321
Documents Incorporated by Reference [Text Block]None
ICFR Auditor Attestation Flagfalse
Auditor Firm ID5041
Auditor NameBF
Borgers CPA PC
Auditor LocationLakewood,
CO
Common Stock [Member]
Title of 12(b) SecurityCommon Stock
Trading SymbolAREB
Security Exchange NameNASDAQ
Common stock purchase warrants [Member]
Title of 12(b) SecurityCommon Stock Purchase Warrants
Trading SymbolAREBW
Security Exchange NameNASDAQ

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)Dec. 31, 2021Dec. 31, 2020
CURRENT ASSETS:
Cash and cash equivalents $ 17,607 $ 60,899
Accounts Receivable100,746 176,844
Prepaid expense163,492 48,640
Inventory685,854 681,709
Inventory deposits 141,164
Total Current Assets967,699 1,109,256
Property and Equipment, net900 5,266
OTHER ASSETS:
Lease Deposit 6,841
Investment
Total Other Assets 6,841
TOTAL ASSETS968,599 1,121,363
CURRENT LIABILITIES:
Accounts payable and accrued expense1,032,264 540,168
Accrued Interest – Convertible Debenture – Related Party203,972 603,471
Loan – Officer - Related party10,373 4,526
Loan – Working Capital3,879,428 4,672,096
Loans - Nonrelated parties12,939 15,649
Total Current Liabilities5,138,976 5,835,910
Convertible Debenture –Related party 297,890
TOTAL LIABILITIES5,138,976 6,133,800
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred stock, $0.001 par value; 10,000,000 shares authorized; 376,501, and 0 issued and outstanding, respectively at December 31, 2021 and December 31, 2020
Preferred Shares A100
Preferred Shares B277
Common Stock, $0.001 par value; 600,000,000 shares authorized; 1,597,370 and 910,100 issued and outstanding, respectively at December 31, 2021 and December 31, 20201,597 910
Additional paid in capital22,797,306 15,857,366
Accumulated deficit(26,969,657)(20,870,713)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)(4,170,377)(5,012,437)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) $ 968,599 $ 1,121,363

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / sharesDec. 31, 2021Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value $ 0.001 $ 0.001
Preferred stock, shares authorized10,000,000 10,000,000
Preferred stock, shares issued376,501 0
Preferred stock, shares outstanding376,501 0
Common stock, par value $ 0.001 $ 0.001
Common stock, shares authorized600,000,000 600,000,000
Common stock, shares outstanding1,597,370 910,100
Common stock, shares, issued1,597,370 910,100

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)12 Months Ended
Dec. 31, 2021Dec. 31, 2020
Income Statement [Abstract]
Revenue $ 986,826 $ 1,255,703
Cost of goods sold812,130 952,511
Gross margin174,696 303,192
Expenses:
Consulting – business development2,012,803 529,094
Product development costs330,353 320,472
Marketing and brand development costs171,030 390,294
Administrative and other968,306 1,773,529
Depreciation expense3,643 61,724
 Total operating expenses3,486,135 3,075,113
Operating income (loss)(3,311,439)(2,771,921)
Other Income (Expense)
Interest expense(2,061,782)(2,292,957)
Loss on Extinguishment of Debt(725,723)(916,204)
Net income (loss) before income tax provision(6,098,944)(5,981,082)
Provision for income tax
Net income (loss) $ (6,098,944) $ (5,981,082)
Basic and diluted income (loss) per share $ (4.85) $ (7.93)
Weighted average common shares outstanding - basic and diluted1,258,000 754,000

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Deficit - USD ($)Common Stock [Member]Preferred Stock [Member]Additional Paid-in Capital [Member]Retained Earnings [Member]Total
Balance – December 31, 2020- at Dec. 31, 2019 $ 538 $ 11,942,077 $ (14,889,631) $ (2,947,016)
Beginning balance, shares at Dec. 31, 2019538,276
Common Stock issued as compensation. $ 372 3,915,289 3,915,661
Common Stock issued as compensation, shares371,824
Net loss (5,981,082) $ (5,981,082)
Sale of Common Stock, shares215,948
Balance – December 31, 2021- at Dec. 31, 2020 $ 910 15,857,366 (20,870,713) $ (5,012,437)
Ending balance, shares at Dec. 31, 2020910,100
Common Stock issued as compensation. $ 546 2,501,899 2,502,445
Common Stock issued as compensation, shares546,292
Net loss (6,098,944)(6,098,944)
Issue of Preferred Stock Series A100 (100)0
Sale of Preferred Stock Series B50 547,455 547,505
Conversion of debt $ 96 227 2,691,618 2,691,941
Conversion of debt, shares96,336
Warrants issued as compensation974,113 974,113
Sale of Common Stock $ 45 224,955 225,000
Sale of Common Stock, shares44,643
Balance – December 31, 2021- at Dec. 31, 2021 $ 1,597 $ 377 $ 22,797,306 $ (26,969,657) $ (4,170,377)
Ending balance, shares at Dec. 31, 20211,597,370

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($)12 Months Ended
Dec. 31, 2021Dec. 31, 2020
CASH FLOW FROM OPERATING ACTIVITIES:
Net income (loss) $ (6,098,944) $ (5,981,082)
Depreciation3,643 61,724
Compensation paid through issuance of Common Stock3,476,559 2,786,931
Amortization of loan discount1,262,109 708,975
Adjustments to reconcile net loss to cash (used in) operating activities:
Accounts Receivable75,334 54,938
Prepaid Expenses(8,010)254,160
Inventory(4,145)124,137
Inventory Deposits141,164 (49,524)
Accounts Payable and Accrued Expense304,445 65,102
Net Cash (Used in) Operating Activities(847,845)(1,974,639)
CASH FLOW FROM INVESTING ACTIVITIES:
Property and equipment purchased
Net Cash (Used in) Investing Activities
CASH FLOW FROM FINANCING ACTIVITIES:
Proceeds from sale of common and preferred stock772,505
Proceeds (repayments) of loans – officer - related party35,548 51,083
Proceeds of working capital loan2,244,100 2,869,171
Repayment of loans – nonrelated party(2,247,600)(1,016,372)
Net Cash Provided by Financing Activities804,553 1,903,882
CHANGE IN CASH(43,292)(70,757)
CASH AT BEGINNING OF PERIOD60,899 131,656
CASH AT END OF PERIOD17,607 60,899
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest214,798 168,834
Income taxes
Non-cash investing and financing activities:
Conversion of Debt to Equity $ 2,691,940

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES12 Months Ended
Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESNOTE
1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization The
“Company” was incorporated on December 15, 2014 The
acquisition of American Rebel, Inc. was accounted for as a reverse merger. The Company issued 217,763 6,250 112,500 The
Company filed a registration statement on Form S-1 which was declared effective by the U.S. Securities and Exchange Commission on October
14, 2015. Twenty six (26) investors invested at a price of $ 0.80 60,000 Nature
of operations The
Company develops and sells branded products in the self-defense, safe storage and patriotic product areas that are promoted and sold
using a wholesale distribution network, personal appearance, music, Internet and television avenues. The Company’s products are
under the American Rebel Brand and imprinted. Principles
of Consolidation The
Consolidated Financial Statements include the accounts of the Company and its majority-owned subsidiary, American Rebel, Inc., incorporated
in Nevada. All significant intercompany accounts and transactions have been eliminated. Cash
and cash equivalents For
the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered
to be cash equivalents. The carrying value of these investments approximates fair value. Inventory
and Inventory Deposits Inventory
consists of safes, backpacks, jackets and accessories manufactured to our design and held for resale and are carried at the lower of
cost (First-in, First-out Method) or market value. The Company determines the estimate for the adjustment for slow moving or obsolete
inventories by regularly evaluating individual inventory levels, projected sales and current economic conditions. The Company also makes
deposit payments on inventory to be manufactured that are carried separately until the goods are received into inventory. Fixed
assets and depreciation Property
and equipment are stated at cost net of accumulated depreciation. Additions and improvements are capitalized while ordinary maintenance
and repair expenditures are charged to expense as incurred. Depreciation is recorded by the straight-line method over the estimated useful
life of the asset, which ranges from five seven years Revenue
recognition In
accordance with ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”), revenues are recognized when control of
the promised goods or services is transferred to our clients, in an amount that reflects the consideration to which we expect to be entitled
in exchange for those goods and services. To achieve this core principle, we apply the following five steps: 1) Identify the contract
with a client; (2) Identify the performance obligations in the contract; (3) Determine the transaction price; (4) Allocate the transaction
price to performance obligations in the contract; and (5) Recognize revenues when or as the company satisfies a performance obligation. These
steps are met when as order is received, a price agreed and the product shipped or delivered to that customer. Advertising
costs Advertising
costs are expensed as incurred; Marketing costs incurred were $ 171,030 390,294 Fair
value of financial instruments Fair
value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December
31, 2021 and December 31, 2020, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated
their fair values. These financial instruments include cash, and accounts payable. Fair values were assumed to approximate carrying values
for cash and payables because they are short-term in nature and their carrying amounts approximate fair values or they are payable on
demand. Level
1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with
the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions
involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially
physical assets, actually trade in active markets. Level
2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they
may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs
that can be applied in three situations. Level
3: If inputs from levels 1 and 2 are not available, the Financial Accounting Standards Board (the “FASB”) acknowledges that
fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,”
and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.”
This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement
date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting
company and that they are expected to reflect assumptions made by market participants. Stock-based
compensation The
Company records stock-based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize
expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions
using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes
the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The
Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance
with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the
consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value
of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment
or completion of performance by the provider of goods or services as defined by FASB ASC 505-50. Earnings
per share The
Company follows ASC Topic 260 to account for earnings per share. Basic earnings per common share (“EPS”) calculations are
determined by dividing net income by the weighted average number of shares of Common Stock outstanding during the year. Diluted
earnings per common share calculations are determined by dividing net income by the weighted average number of Common Shares and
dilutive Common Share equivalents outstanding. During periods when Common Stock equivalents, if any, are anti-dilutive
they are not considered in the computation. Income
taxes The
Company follows ASC Topic 740 for recording provision for income taxes. Deferred tax assets and liabilities are computed based upon the
difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable
when the related asset or liability is expected to be realized or settled. Deferred income tax expense or benefit is based on the changes
in the asset or liability for each period. If available evidence suggests that it is more likely than not that some portion or the entire
deferred tax asset will not be realized, a valuation allowance is required to reduce the deferred tax asset to the amount that is more
likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income tax in the
period of change. Deferred
income tax may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes
in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities
to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified
as current or non-current depending on the periods in which the temporary differences are expected to reverse. The
Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of
tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by taxing authorities. As of December
31, 2021 and December 31, 2020, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions
with less than a 50% likelihood The
Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months. The
Company classifies tax-related penalties and net interest as income tax expense. For the years ended December 31, 2021 and 2020, respectively,
no income tax expense has been recorded. Use
of estimates The
preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ
significantly from those estimates. Right
of Use Assets and Lease Liabilities In
February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The standard requires lessees to recognize almost all leases on the
balance sheet as a Right-of-Use (“ROU”) asset and a lease liability and requires leases to be classified as either an operating
or a finance type lease. The standard excludes leases of intangible assets or inventory. The standard became effective for the Company
beginning January 1, 2019. The Company adopted ASC 842 using the modified retrospective approach, by applying the new standard to all
leases existing at the date of initial application. Results and disclosure requirements for reporting periods beginning after January
1, 2019 are presented under ASC 842, while prior period amounts have not been adjusted and continue to be reported in accordance with
our historical accounting under ASC 840. The Company elected the package of practical expedients permitted under the standard, which
also allowed the Company to carry forward historical lease classifications. The Company also elected the practical expedient related
to treating lease and non-lease components as a single lease component for all equipment leases as well as electing a policy exclusion
permitting leases with an original lease term of less than one year to be excluded from the ROU assets and lease liabilities. Under
ASC 842, the Company determines if an arrangement is a lease at inception. ROU assets and liabilities are recognized at commencement
date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments
that are fixed and determinable at the time of commencement. As most of the Company’s leases do not provide an implicit rate, the
Company estimated the incremental borrowing rate in determining the present value of lease payments. The ROU asset also includes any
lease payments made prior to commencement and is recorded net of any lease incentives received. The Company’ lease terms may include
options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating
leases are included in operating lease Right-of-Use assets and operating lease liabilities, current and non-current, on the Company’s
consolidated balance sheets. Recent
pronouncements The
Company evaluated recent accounting pronouncements through December 31, 2021 and believes that none have a material effect on the Company’s
financial statements. Concentration
Risk In
2021, the Company purchased a substantial portion (over 20 0 0

GOING CONCERN

GOING CONCERN12 Months Ended
Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERNNOTE
2 – GOING CONCERN The
accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the
recoverability of assets and the satisfaction of liabilities in the normal course of business. As noted above, the Company is in the
development stage and, accordingly, has not yet generated significant revenues from operations. Since inception, the Company has been
engaged in financing activities and executing its business plan of operations and incurring costs and expenses related to developing
products and market identity, obtaining inventory and preparing for public product launch. As a result, the Company incurred net income
(losses) for the years ended December 31, 2021 and 2020 of ($ 6,098,944 5,981,082 26,969,657 20,870,713 4,171,277 4,726,654 The
ability of the Company to continue as a going concern is dependent upon its ability to raise capital from the sale of its equity and,
ultimately, the achievement of operating revenues. Management believes holders of its warrants will execute their outstanding warrants
generating investment capital for the Company. Management is also in discussion with several investment banks and broker dealers regarding
the initiation of a capital campaign. Management
believes sufficient funding can be secured through the obtaining of loans, as well as future offerings of its preferred and Common Stock
to institutional and other financial sources. However, no assurance can be given that the Company will obtain this additional working
capital, or if obtained, that such funding will not cause substantial dilution its stockholders. If the Company is unable to secure such
additional funds from these sources, it may be forced to change or delay its business plan rollout. These
financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts
and classification of liabilities that might result from this uncertainty.

INVENTORY AND DEPOSITS

INVENTORY AND DEPOSITS12 Months Ended
Dec. 31, 2021
Inventory Disclosure [Abstract]
INVENTORY AND DEPOSITSNOTE
3- INVENTORY AND DEPOSITS Inventory
and deposits include the following: SCHEDULE
OF INVENTORY AND DEPOSITS
December
31, 2021 December
31, 2020
Inventory - Finished goods $ 685,854 $ 681,709
Inventory deposits - 141,164
Total Inventory and deposits $ 685,854 $ 822,873

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT12 Months Ended
Dec. 31, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENTNOTE
4 – PROPERTY AND EQUIPMENT SCHEDULE
OF PROPERTY AND EQUIPMENT
Property and equipment include the following:
December
31, 2021 December
31, 2020
Marketing equipment $ 32,261 $ 32,261
Vehicles 277,886 277,886
Property
and equipment gross 310,147 310,147
Less: Accumulated depreciation (309,247 ) (304,881 )
Net property and equipment $ 900 $ 5,266 For
the years ended December 31, 2021 and 2020 we recognized $ 3,643 61,724 277,886

RELATED PARTY NOTE PAYABLE AND

RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS12 Months Ended
Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONSNOTE
5 – RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS For
the year ended December 31, 2016, the Company received loans from its sole officer and director at the time totaling $ 221,155 4,496 4,496 - During
the year ended December 31, 2016, the Company acquired three vehicles from various related parties and assumed the debt secured by each
one of the vehicles. Accordingly, the recorded value for each vehicle is the total debt assumed under each related loan, or a total of
$ 277,886 Charles
A. Ross, Jr. serves as the Company’s CEO and director. Compensation for Mr. Ross was $ 200,000
plus stock awards of $ 393,490
and $ 180,250 ,
respectively for the years ended December 31, 2021 and 2020.

NOTES PAYABLE _ NONRELATED PART

NOTES PAYABLE – NONRELATED PARTIES12 Months Ended
Dec. 31, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE – NONRELATED PARTIESNOTE
6 – NOTES PAYABLE – NONRELATED PARTIES Effective
January 1, 2016, the Company acquired three vehicles from various related parties in exchange for the assumption of the liabilities related
to those vehicles. The liabilities assumed are as follows at December 31, 2021 and December 31, 2020. SCHEDULE
OF NOTES PAYABLE TO NON-RELATED PARTIES
December
31, 2021 December
31, 2020
Loan secured by a tour bus 1,426 12 $ 12,939 $ 15,649
Total recorded as current liability $ 12,939 $ 15,649 Current
and long-term portion. Total loan balance is reported as current because loan was past due and is expected to be repaid within one year.

NOTES PAYABLE _ WORKING CAPITAL

NOTES PAYABLE – WORKING CAPITAL12 Months Ended
Dec. 31, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE – WORKING CAPITALNOTE
7 – NOTES PAYABLE – WORKING CAPITAL During
the year ending December 31, 2020, the Company and the Company’s wholly-owned operating subsidiary completed the sale of additional
short term notes and extensions of short term notes under similar terms in the additional principal amount totaling $ 2,869,171 mature in 30-180 days 215,948 31,875 1,660,112 1,411,203 During
the year ended December 31, 2020, the Company and the Company’s wholly-owned operating subsidiary completed the conversion of short
term notes with a face value of $ 1,080,000 121,250 1,651,900 916,204 During
the year ending December 31, 2021, the Company and the Company’s wholly-owned operating subsidiary completed the sale of additional
short term notes and extensions of short term notes under similar terms in the additional principal amount totaling $ 2,244,100 mature in 30-180 days 546,292 662,713 1,437,432 1,261,695 During
the year ended December 31, 2021, the Company and the Company’s wholly-owned operating subsidiary completed the conversion of short
term notes with a face value of $ 1,713,904 96,336 2,691,940 725,723 As
of December 31, 2021, and 2020, the outstanding balance due on the working capital notes was $ 3,879,428 4,672,096 NOTE
PAYABLE SCHEDULE SCHEDULE
OF NOTE PAYABLE
Type Original Origination Maturity
Effective
Annual Interest Rate Balance
at Balance
at
Note Payable (a) $ 200,000 3/4/2018 12/31/2018 12 % $ 0 $ 200,000
Note Payable (b) $ 11,000 1/11/2019 $ 0 $ 9,073
Note Payable (c) $ 400,000 11/1/2018 5/1/2019 12 % $ 0 $ 400,000
Note Payable (d) $ 30,000 1/14/2019 2/15/2022 15 % $ 34,488 $ 30,000
Note Payable (e) $ 225,000 8/22/2019 2/16/2022 $ 225,000 $ 225,000
Note Payable (f) $ 180,000 10/15/2019 4/12/2020 18 % $ 0 $ 95,000
Note Payable (g) $ 408,875 12/17/2019 6/4/2022 12 % $ 0 $ 408,875
Note Payable (h) 12/20/2019 $ 7,431 $ 12,219
Note Payable (i) $ 201,000 1/30/2020 6/1/2020 12 % $ 0 $ 183,000
Note Payable (j) $ 225,000 2/14/2020 1/14/2021 18 % $ 0 $ 18,750
Note Payable (k) $ 200,000 3/6/2020 7/6/2021 12 % $ 0 $ 200,000
Note Payable (l) $ 722,422 3/10/2020 2/8/2024 11.5 % $ 314,649 $ 679,609
Note Payable (m) $ 300,000 3/26/2020 3/26/2021 6 % $ 0 $ 300,000
Note Payable (n) $ 8,000 4/15/2020 5/15/2021 $ 0 $ 8,000
Note Payable (o) $ 18,343 4/15/2020 5/15/2021 $ 0 $ 18,343
Note Payable (p) $ 100,000 6/10/2020 12/10/2020 $ 0 $ 100,000
Note Payable (q) $ 75,000 6/15/2020 6/15/2021 18 % $ 0 $ 75,000
Note Payable (r) $ 101,000 6/18/2020 12/18/2020 $ 0 $ 101,000
Note Payable (s) $ 102,000 7/3/2020 10/3/2020 $ 0 $ 72,188
Note Payable (t) $ 150,000 8/5/2020 8/5/2021 12 % $ 67,200 $ 134,400
Note Payable (u) $ 350,000 9/3/2020 9/3/2021 12 % $ 0 $ 392,000
Note Payable (v) $ 100,000 9/10/2020 2/15/2022 12 % $ 106,000 $ 100,000
Note Payable (w) $ 250,000 10/1/2020 1/2/2021 8 % $ 0 $ 250,000
Note Payable (x) $ 100,000 10/6/2020 10/6/2021 12 % $ 0 $ 100,000
Note Payable (y) $ 200,000 10/13/2020 10/13/2021 12 % $ 200,000 $ 200,000
Note Payable (z) $ 250,000 10/21/2020 4/21/2021 8 % $ 0 $ 250,000
Note Payable (aa) $ 450,000 10/31/2020 4/30/2021 20 % $ 0 $ 450,000
Note Payable (ab) $ 150,000 11/1/2020 4/30/2021 20 % $ 0 $ 150,000
Note Payable (ac) $ 118,049 11/19/2020 11/19/2021 18 % $ 0 $ 118,049
Note Payable (ad) $ 109,200 11/20/2020 2/15/2022 18 % $ 125,302 $ 109,200
Note Payable (ae) $ 60,000 12/16/2020 12/16/2021 18 % $ 0 $ 60,000
Note Payable (af) $ 40,000 1/6/2021 2/15/2022 18 % $ 40,000 0
Note Payable (ag) $ 273,187 3/31/2021 12/1/2021 $ 0 0
Note Payable (ah) $ 1,000,000 4/9/2021 10/6/2021 8 % $ 1,000,000 0
Note Payable (ai) $ 591,000 4/18/2021 9/1/2023 $ 418,375 0
Note Payable (aj) $ 639,956 4/21/2021 4/22/2021 8 % $ 0 0
Note Payable (ak) $ 151,688 4/22/2021 5/1/2021 $ 0 0
Note Payable (al) $ 190,000 4/30/2021 2/15/2022 - -
Note Payable (al) $ 600,000 7/1/2021 6/30/2022 12 % $ 600,000 0
Note Payable (am) $ 562,992 9/13/2021 2/15/2022 8.40 % $ 562,992 0
Note Payable (an) $ 1,150,000 9/29/2021 9/29/2022 6 % $ 1,150,000 0
Note Payable (ao) $ 15,000 9/30/2021 9/30/2022 12 % $ 21,293 0
Note Payable (ap) $ 5,000 9/30/2021 9/30/2022 12 % $ 7,155 0
Unamortized Discount ($ 1,000,457 ) ($ 777,610 )
Total $ 3,879,428 $ 4,672,096
a) On
March 4, 2018, the Company entered into a promissory note with an unrelated party which was converted into the Company’s Common Stock.
b) On
January 11, 2019, the Company accepted a loan from Amazon Lending for $ 7,000 11,000 26,000
c) On
November 1, 2018, the Company entered into a promissory note with an unrelated party for working capital which was converted into
the Company’s Series B Preferred Stock.
d) On
January 14, 2019, the Company entered into a promissory note with an unrelated party for working capital.
e) On
August 22, 2019, the Company entered into a promissory note with an unrelated party.
f) On
October 15, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance
of the note was consolidated into a new note dated April 22, 2021.
g) On
December 17, 2019, the Company entered into a secured promissory note with an unrelated party. The balance of the note was consolidated
into a new note dated April 18, 2021.
h) On
December 20, 2018, the Company entered into a loan agreement with American Express. The Company makes monthly payments to satisfy
the loan agreement.
i) On
January 30, 2020, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance
of the note was consolidated into a new note dated April 18, 2021.
j) On
February 14, 2020, the Company entered into a promissory note with an unrelated party. The note was paid in full.
k) On
March 6, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into
a new note dated September 13, 2021.
l) On
March 10, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was converted into the
Company’s Common Stock.
m) On
March 26, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into
a new note dated September 13, 2021.
n) On
April 15, 2020, the Company received an Economic Injury Disaster Loan (EIDL). The loan has been forgiven.
o) On
April 15, 2020, the Company received a Paycheck Protection Program Loan. The loan has been forgiven.
p) On
June 10, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into
a new note dated March 31, 2021.
q) On
June 15, 2020, the Company entered into a promissory note with an unrelated party.
r) On
June 18, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into
a new note dated March 31, 2021.
s) On
July 3, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a
new note dated March 31, 2021.
t) On
August 5, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was converted into the
Company’s Common Stock.
u) On
September 3, 2020, the Company entered into a promissory note with an unrelated party. The note has been paid in full.
v) On
September 10, 2020, the Company entered into a promissory note with an unrelated party.
w) On
October 1, 2020, the Company entered into a secured promissory note with a related party. The balance of the note was consolidated
into a new note dated April 21, 2021.
x) On
October 6, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was converted into the
Company’s Common Stock.
y) On
October 13, 2020, the Company entered into a promissory note with an unrelated party. The note has been paid in full.
z) On
October 21, 2020, the Company entered into a secured promissory note with a related party. The balance of the note was consolidated
into a new note dated April 21, 2021.
aa) On
November 1, 2020, the Company entered into a promissory note with an unrelated party.
ab) On
November 1, 2020, the Company entered into a promissory note with an unrelated party.
ac) On
November 19, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note has been converted
into the Company’s Common Stock.
ad) On
November 20, 2020, the Company entered into a promissory note with an unrelated party. The note has been paid in full.
ae) On
December 16, 2020, the Company entered into a promissory note with an unrelated party. The note has been converted into the Company’s
Common Stock.
af) On
January 6, 2021, the Company entered into a promissory note with an unrelated party. The note has been paid in full.
ag) On
March 31, 2021, the Company entered into a forbearance agreement with an unrelated party to refinance existing loan amounts of $ 273,187
ah) On
April 9, 2021, the Company entered into a bridge loan agreement with a related party. The note has been paid in full.
ai) On
April 18, 2021, the Company entered into a secured promissory note with an unrelated party to refinance existing loan amounts of
$ 408,875 183,000
aj) On
April 21, 2021, the Company entered into a settlement agreement with a related party and paid off $617,600 of principal plus interest.
ak) On
April 22, 2021, the Company entered into a settlement agreement with an unrelated party and paid off $ 95,000
al)
On
April 30, 2021, an officer of the Company loaned the Company $ 190,000
am) On
July 1, 2021, the Company entered into a promissory note with an unrelated party to refinance two existing notes.
an) On
September 29, 2021, the Company entered into a secured promissory note with an unrelated party in the amount of $ 1,150,000
ao) On
September 30, 2021, the Company entered into a promissory note with an unrelated party. The note has been paid in full.
ap) On
September 30, 2021, the Company entered into a promissory note with an unrelated party. The note has been paid in full. SCHEDULE
ON NOTE PAYOUT SCHEDULE
NOTE PAYOUT SCHEDULE
Year 2022 $ 4,879,885
Discount $ ( 1,000,457 )
Balance $ 3,879,428

INCOME TAXES

INCOME TAXES12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXESNOTE
8 – INCOME TAXES At
December 31, 2021 and December 31, 2020, the Company had a net operating loss carryforward of $ 26,969,657 20,870,713 Components
of net deferred tax asset, including a valuation allowance, are as follows: SCHEDULE
OF DEFERRED TAX ASSETS AND LIABILITIES
December
31, 2021 December
31, 2020
Deferred tax asset:
Net
operating loss carryforward $ 5,663,628 $ 4,382,850
Total deferred tax asset 5,663,628 4,382,850
Less: Valuation allowance (5,663,628 ) (4,382,850 )
Net
deferred tax asset $ - $ - Valuation
allowance for deferred tax assets as of December 31, 2021 and December 31, 2020 was $ 5,663,628 4,382,850 As a result, management
determined it was more likely than not deferred tax assets will not be realized as of December 31, 2021 and December 31, 2020 and recognized
100% valuation allowance for each period Reconciliation
between statutory rate and the effective tax rate for and as of December 31, 2021 and 2020: SCHEDULE
OF EFFECTIVE INCOME TAX RATE RECONCILIATION
Federal statutory rate (21.0 )%
State taxes, net of federal benefit (0.00 )%
Change in valuation allowance 21.0 %
Effective tax rate 0.0 %

SHARE CAPITAL

SHARE CAPITAL12 Months Ended
Dec. 31, 2021
Equity [Abstract]
SHARE CAPITALNOTE
9 – SHARE CAPITAL The
Company is authorized to issue 600,000,000 0.001 10,000,000 0.001 Common
and Preferred stock In
February 2020, the Company issued 15,000 240,000 10,125 95,000 4,839,871 489,462 80,125 553,820 875 7,000 During
the year ended December 31, 2020, the Company issued 215,948 five year 31,250 1,881,761 1,411,203 During
the year ended December 31, 2020, the Company issued 121,250 1,080,000 1,651,900 916,242 During
the year ended December 31, 2020, the Company issued 33,750 375,000 On
January 5, 2021, the Company issued 3,875 4.80 On
January 12, 2021, the Company received an equity investment of $ 50,000 10,417 4.80 The
Company entered into a one-year promissory note dated March 4, 2021 in the amount of $ 50,000 12 7,500 On
March 5, 2021the Company received an equity investment of $ 100,000 20,833 4.80 On
March 10, 2021, the Company issued 3,500 On
March 10, 2021, the Company issued 3,875 On
March 10, 2021, the Company issued 3,991 4.80 On
April 9, 2021, in connection with a $ 1,000,000 25,000 8.00 five-year On
April 9, 2021, the Company entered into two employment agreements with recently appointed officers, whereby it agreed to issue 109,375 100,000 On
April 20, 2021, the Company issued 1,875 On
April 22, 2021, the Company entered into a settlement agreement with a current debt holder, whereby the Company agreed to repay the $ 151,688 50,000 25,000 100,688 On
June 11, 2021, the Company sold 10,000 7 10,000 12,500 three 1 8.00 On
June 14, 2021, the Company sold 5,000 7 5,000 6,250 three 1 8.00 On
June 14, 2021, a holder of various outstanding notes converted outstanding principal and interest to 42,658 7 42,658 53,322 1 8.00 On
June 15, 2021, a holder of various outstanding notes converted outstanding principal and interest to 57,143 7 57,143 71,429 1 8.00 On
June 15, 2021, a holder of an outstanding note converted outstanding principal and interest to 75,143 7 75,143 93,929 1 8.00 On
June 18, 2021, the Company sold 28,572 7 28,572 35,715 1 8.00 On
June 21, 2021, a holder of an outstanding note converted a portion of outstanding principal to 50,000 7 50,000 62,500 1 8.00 On
June 28, 2021, the Company sold 5,000 7 5,000 6,250 1 8.00 On
June 29, 2021, a holder of an outstanding note converted outstanding principal and interest to 16,000 7 16,000 20,000 1 8.00 On
June 29, 2021, a holder of an outstanding note converted outstanding principal and interest to 8,000 7 8,000 10,000 1 8.00 On
June 30, 2021, the Company sold 15,000 7 15,000 18,750 1 8.00 On
June 30, 2021, the Company sold 7,143 7 7,143 8,929 1 8.00 On
July 21, 2021, the Company issued 15,250 On
July 22, 2021, the Company issued 16,250 On
July 26, 2021, the Company filed a Certificate of Designation and Amendment with the Nevada Secretary of State to increase the number
of shares constituting the Series B Convertible Preferred Stock from 250,000 350,000 On
July 26, 2021, the Company sold 7,500 7 7,500 9,375 1 8.00 On
July 29, 2021, the Company issued 10,000 On
July 30, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 9,416 On
August 3, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 9,416 On
August 4, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 9,416 On
August 12, 2021, the Company issued 3,875 On
August 18, 2021, the Company issued 53,322 On
September 3, 2021, the Company issued 431 On
September 8, 2021, the Company issued 3,875 On
September 21, 2021, the Company issued 1,250 On
September 21, 2021, the Company issued 6,250 On
September 30, 2021, the Company issued 1,563 On
September 30, 2021, the Company issued 3,750 On
September 30, 2021, the Company issued 34,492 On
October 25, 2021, the Company issued 13,393 13,393 8.00 75,000 On
October 29, 2021, the Company issued 14,750 On
October 29, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 6,250 On
October 29, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 6,250 On
December 2, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 6,250 On
December 2, 2021, the Company issued 44,125 On
December 2, 2021, the Company issued 18,878 On
December 2, 2021, the Company issued 23,705 On
December 2, 2021, the Company issued 1,250 At
December 31, 2021 and December 31, 2020, there were 1,597,370 910,100

WARRANTS AND OPTIONS

WARRANTS AND OPTIONS12 Months Ended
Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
WARRANTS AND OPTIONSNOTE
10 – WARRANTS AND OPTIONS In
October 2020, the Company issued five 31,250 8.00 625 80.00 In
April 2021, the Company issued five 25,000 8.00 three 399,574 8.00 three 23,705 8.00 three 9,375 8.00 five 191,667 8.00 three 13,393 8.00 As
of December 31, 2020, there were 43,688 701,776 The
Company evaluates outstanding warrants as derivative liabilities and will recognize any changes in the fair value through earnings. The
Company determined that the Warrants have an immaterial fair value at December 31, 2021. The warrants do not trade in a highly active
securities market, and as such, the Company estimated the fair value of these Common Stock equivalents using Black-Scholes and the following
assumptions: Expected
volatility was based primarily on historical volatility. Historical volatility was computed using daily pricing observations for recent
periods. The Company’s Common Stock has not traded so the volatility computation was based on other similarly situated companies.
The Company believes this method produced an estimate that was representative of the Company’s expectations of future volatility
over the expected term which due to their maturity period as expiry, it was three years. The Company had no reason to believe future
volatility over the expected remaining life of these Common Stock equivalents was likely to differ materially from historical volatility.
Expected life was based on three years due to the expiry of maturity. The risk-free rate was based on the U.S. Treasury rate that corresponded
to the expected term of the Common Stock equivalents. SCHEDULE OF FAIR VALUE MEASUREMENT
December
31, 2021 December
31, 2020
Stock Price $ 5.68 $ 8.32
Exercise Price $ 8.00 $ 20.80
Term (expected in years) 3.2 4.73
Volatility 203.44 % 259.2 %
Annual Rate of Dividends 0.0 % 0.0 %
Risk-Free Rate 1.52 % 0.18 % Stock
Purchase Warrants The
following table summarizes all warrant activity for the years ended December 31, 2021 and 2020. SCHEDULE OF WARRANT ACTIVITY
Shares Weighted- Remaining Intrinsic
Outstanding and Exercisable at 30,250 $ 48.80 .73 -
Granted 31,875 $ 9.60 4.75 -
Exercised - -
Expired (18,438 ) - - -
Outstanding and Exercisable at December 31,
2020 43,688 $ 20.80 3.73 -
Granted 662,713 $ 8.00 3.20 -
Exercised - -
Expired (4,625 ) - - -
Outstanding and Exercisable at December 31,
2021 701,776 $ 8.80 3.20 -

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES12 Months Ended
Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIESNOTE
11 – COMMITMENTS AND CONTINGENCIES Rental
Payments under Non-cancelable Operating Leases The
Company has a lease for a showroom and office space in Lenexa, Kansas which expires in January 2026. And an annually renewable lease
for warehouse space in Chanute, Kansas. The following is a schedule, by year, of the future minimum rental payments under the lease: SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE
Year ended
December 31,
2022 169,096
2023 76,628
2024 77,681
2025 78,755
2026 19,689
Total $ 421,848 Rent
costs totaled approximately $ 179,589 159,120

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS12 Months Ended
Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTSNOTE
12 – SUBSEQUENT EVENTS The
Company evaluated all events that occurred after the balance sheet date of December 31, 2021 through the date the financial statements
were issued and determined that there were the following subsequent events. On
February 1, 2022, the Company entered into a one year consulting agreement in the amount of $ 40,000 On
February 3, 2022, multiple Series B Convertible Preferred stockholders converted 201,358 251,698 On
February 3, 2022, the Company converted two outstanding notes into 186,067 On February 9, 2022, we closed on an underwritten
public offering of 2,530,121 4.15 10.5 five years 5.1875 The
Company paid off multiple promissory notes totaling $ 2,562,122 On March 30, 2022, the Company entered into an
LOI to purchase a safe manufacturer and paid a $ 250,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)12 Months Ended
Dec. 31, 2021
Accounting Policies [Abstract]
OrganizationOrganization The
“Company” was incorporated on December 15, 2014 The
acquisition of American Rebel, Inc. was accounted for as a reverse merger. The Company issued 217,763 6,250 112,500 The
Company filed a registration statement on Form S-1 which was declared effective by the U.S. Securities and Exchange Commission on October
14, 2015. Twenty six (26) investors invested at a price of $ 0.80 60,000
Nature of operationsNature
of operations The
Company develops and sells branded products in the self-defense, safe storage and patriotic product areas that are promoted and sold
using a wholesale distribution network, personal appearance, music, Internet and television avenues. The Company’s products are
under the American Rebel Brand and imprinted.
Principles of ConsolidationPrinciples
of Consolidation The
Consolidated Financial Statements include the accounts of the Company and its majority-owned subsidiary, American Rebel, Inc., incorporated
in Nevada. All significant intercompany accounts and transactions have been eliminated.
Cash and cash equivalentsCash
and cash equivalents For
the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered
to be cash equivalents. The carrying value of these investments approximates fair value.
Inventory and Inventory DepositsInventory
and Inventory Deposits Inventory
consists of safes, backpacks, jackets and accessories manufactured to our design and held for resale and are carried at the lower of
cost (First-in, First-out Method) or market value. The Company determines the estimate for the adjustment for slow moving or obsolete
inventories by regularly evaluating individual inventory levels, projected sales and current economic conditions. The Company also makes
deposit payments on inventory to be manufactured that are carried separately until the goods are received into inventory.
Fixed assets and depreciationFixed
assets and depreciation Property
and equipment are stated at cost net of accumulated depreciation. Additions and improvements are capitalized while ordinary maintenance
and repair expenditures are charged to expense as incurred. Depreciation is recorded by the straight-line method over the estimated useful
life of the asset, which ranges from five seven years
Revenue recognitionRevenue
recognition In
accordance with ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”), revenues are recognized when control of
the promised goods or services is transferred to our clients, in an amount that reflects the consideration to which we expect to be entitled
in exchange for those goods and services. To achieve this core principle, we apply the following five steps: 1) Identify the contract
with a client; (2) Identify the performance obligations in the contract; (3) Determine the transaction price; (4) Allocate the transaction
price to performance obligations in the contract; and (5) Recognize revenues when or as the company satisfies a performance obligation. These
steps are met when as order is received, a price agreed and the product shipped or delivered to that customer.
Advertising costsAdvertising
costs Advertising
costs are expensed as incurred; Marketing costs incurred were $ 171,030 390,294
Fair value of financial instrumentsFair
value of financial instruments Fair
value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December
31, 2021 and December 31, 2020, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated
their fair values. These financial instruments include cash, and accounts payable. Fair values were assumed to approximate carrying values
for cash and payables because they are short-term in nature and their carrying amounts approximate fair values or they are payable on
demand. Level
1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with
the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions
involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially
physical assets, actually trade in active markets. Level
2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they
may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs
that can be applied in three situations. Level
3: If inputs from levels 1 and 2 are not available, the Financial Accounting Standards Board (the “FASB”) acknowledges that
fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,”
and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.”
This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement
date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting
company and that they are expected to reflect assumptions made by market participants.
Stock-based compensationStock-based
compensation The
Company records stock-based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize
expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions
using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes
the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The
Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance
with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the
consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value
of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment
or completion of performance by the provider of goods or services as defined by FASB ASC 505-50.
Earnings per shareEarnings
per share The
Company follows ASC Topic 260 to account for earnings per share. Basic earnings per common share (“EPS”) calculations are
determined by dividing net income by the weighted average number of shares of Common Stock outstanding during the year. Diluted
earnings per common share calculations are determined by dividing net income by the weighted average number of Common Shares and
dilutive Common Share equivalents outstanding. During periods when Common Stock equivalents, if any, are anti-dilutive
they are not considered in the computation.
Income taxesIncome
taxes The
Company follows ASC Topic 740 for recording provision for income taxes. Deferred tax assets and liabilities are computed based upon the
difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable
when the related asset or liability is expected to be realized or settled. Deferred income tax expense or benefit is based on the changes
in the asset or liability for each period. If available evidence suggests that it is more likely than not that some portion or the entire
deferred tax asset will not be realized, a valuation allowance is required to reduce the deferred tax asset to the amount that is more
likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income tax in the
period of change. Deferred
income tax may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes
in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities
to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified
as current or non-current depending on the periods in which the temporary differences are expected to reverse. The
Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of
tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by taxing authorities. As of December
31, 2021 and December 31, 2020, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions
with less than a 50% likelihood The
Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months. The
Company classifies tax-related penalties and net interest as income tax expense. For the years ended December 31, 2021 and 2020, respectively,
no income tax expense has been recorded.
Use of estimatesUse
of estimates The
preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ
significantly from those estimates.
Right of Use Assets and Lease LiabilitiesRight
of Use Assets and Lease Liabilities In
February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The standard requires lessees to recognize almost all leases on the
balance sheet as a Right-of-Use (“ROU”) asset and a lease liability and requires leases to be classified as either an operating
or a finance type lease. The standard excludes leases of intangible assets or inventory. The standard became effective for the Company
beginning January 1, 2019. The Company adopted ASC 842 using the modified retrospective approach, by applying the new standard to all
leases existing at the date of initial application. Results and disclosure requirements for reporting periods beginning after January
1, 2019 are presented under ASC 842, while prior period amounts have not been adjusted and continue to be reported in accordance with
our historical accounting under ASC 840. The Company elected the package of practical expedients permitted under the standard, which
also allowed the Company to carry forward historical lease classifications. The Company also elected the practical expedient related
to treating lease and non-lease components as a single lease component for all equipment leases as well as electing a policy exclusion
permitting leases with an original lease term of less than one year to be excluded from the ROU assets and lease liabilities. Under
ASC 842, the Company determines if an arrangement is a lease at inception. ROU assets and liabilities are recognized at commencement
date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments
that are fixed and determinable at the time of commencement. As most of the Company’s leases do not provide an implicit rate, the
Company estimated the incremental borrowing rate in determining the present value of lease payments. The ROU asset also includes any
lease payments made prior to commencement and is recorded net of any lease incentives received. The Company’ lease terms may include
options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating
leases are included in operating lease Right-of-Use assets and operating lease liabilities, current and non-current, on the Company’s
consolidated balance sheets.
Recent pronouncementsRecent
pronouncements The
Company evaluated recent accounting pronouncements through December 31, 2021 and believes that none have a material effect on the Company’s
financial statements.
Concentration RiskConcentration
Risk In
2021, the Company purchased a substantial portion (over 20 0 0

INVENTORY AND DEPOSITS (Tables)

INVENTORY AND DEPOSITS (Tables)12 Months Ended
Dec. 31, 2021
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY AND DEPOSITSInventory
and deposits include the following: SCHEDULE
OF INVENTORY AND DEPOSITS
December
31, 2021 December
31, 2020
Inventory - Finished goods $ 685,854 $ 681,709
Inventory deposits - 141,164
Total Inventory and deposits $ 685,854 $ 822,873

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)12 Months Ended
Dec. 31, 2021
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT SCHEDULE
OF PROPERTY AND EQUIPMENT
Property and equipment include the following:
December
31, 2021 December
31, 2020
Marketing equipment $ 32,261 $ 32,261
Vehicles 277,886 277,886
Property
and equipment gross 310,147 310,147
Less: Accumulated depreciation (309,247 ) (304,881 )
Net property and equipment $ 900 $ 5,266

NOTES PAYABLE _ NONRELATED PA_2

NOTES PAYABLE – NONRELATED PARTIES (Tables)12 Months Ended
Dec. 31, 2021
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE TO NON-RELATED PARTIES SCHEDULE
OF NOTES PAYABLE TO NON-RELATED PARTIES
December
31, 2021 December
31, 2020
Loan secured by a tour bus 1,426 12 $ 12,939 $ 15,649
Total recorded as current liability $ 12,939 $ 15,649

NOTES PAYABLE _ WORKING CAPIT_2

NOTES PAYABLE – WORKING CAPITAL (Tables)12 Months Ended
Dec. 31, 2021
Debt Disclosure [Abstract]
SCHEDULE OF NOTE PAYABLE SCHEDULE
OF NOTE PAYABLE
Type Original Origination Maturity
Effective
Annual Interest Rate Balance
at Balance
at
Note Payable (a) $ 200,000 3/4/2018 12/31/2018 12 % $ 0 $ 200,000
Note Payable (b) $ 11,000 1/11/2019 $ 0 $ 9,073
Note Payable (c) $ 400,000 11/1/2018 5/1/2019 12 % $ 0 $ 400,000
Note Payable (d) $ 30,000 1/14/2019 2/15/2022 15 % $ 34,488 $ 30,000
Note Payable (e) $ 225,000 8/22/2019 2/16/2022 $ 225,000 $ 225,000
Note Payable (f) $ 180,000 10/15/2019 4/12/2020 18 % $ 0 $ 95,000
Note Payable (g) $ 408,875 12/17/2019 6/4/2022 12 % $ 0 $ 408,875
Note Payable (h) 12/20/2019 $ 7,431 $ 12,219
Note Payable (i) $ 201,000 1/30/2020 6/1/2020 12 % $ 0 $ 183,000
Note Payable (j) $ 225,000 2/14/2020 1/14/2021 18 % $ 0 $ 18,750
Note Payable (k) $ 200,000 3/6/2020 7/6/2021 12 % $ 0 $ 200,000
Note Payable (l) $ 722,422 3/10/2020 2/8/2024 11.5 % $ 314,649 $ 679,609
Note Payable (m) $ 300,000 3/26/2020 3/26/2021 6 % $ 0 $ 300,000
Note Payable (n) $ 8,000 4/15/2020 5/15/2021 $ 0 $ 8,000
Note Payable (o) $ 18,343 4/15/2020 5/15/2021 $ 0 $ 18,343
Note Payable (p) $ 100,000 6/10/2020 12/10/2020 $ 0 $ 100,000
Note Payable (q) $ 75,000 6/15/2020 6/15/2021 18 % $ 0 $ 75,000
Note Payable (r) $ 101,000 6/18/2020 12/18/2020 $ 0 $ 101,000
Note Payable (s) $ 102,000 7/3/2020 10/3/2020 $ 0 $ 72,188
Note Payable (t) $ 150,000 8/5/2020 8/5/2021 12 % $ 67,200 $ 134,400
Note Payable (u) $ 350,000 9/3/2020 9/3/2021 12 % $ 0 $ 392,000
Note Payable (v) $ 100,000 9/10/2020 2/15/2022 12 % $ 106,000 $ 100,000
Note Payable (w) $ 250,000 10/1/2020 1/2/2021 8 % $ 0 $ 250,000
Note Payable (x) $ 100,000 10/6/2020 10/6/2021 12 % $ 0 $ 100,000
Note Payable (y) $ 200,000 10/13/2020 10/13/2021 12 % $ 200,000 $ 200,000
Note Payable (z) $ 250,000 10/21/2020 4/21/2021 8 % $ 0 $ 250,000
Note Payable (aa) $ 450,000 10/31/2020 4/30/2021 20 % $ 0 $ 450,000
Note Payable (ab) $ 150,000 11/1/2020 4/30/2021 20 % $ 0 $ 150,000
Note Payable (ac) $ 118,049 11/19/2020 11/19/2021 18 % $ 0 $ 118,049
Note Payable (ad) $ 109,200 11/20/2020 2/15/2022 18 % $ 125,302 $ 109,200
Note Payable (ae) $ 60,000 12/16/2020 12/16/2021 18 % $ 0 $ 60,000
Note Payable (af) $ 40,000 1/6/2021 2/15/2022 18 % $ 40,000 0
Note Payable (ag) $ 273,187 3/31/2021 12/1/2021 $ 0 0
Note Payable (ah) $ 1,000,000 4/9/2021 10/6/2021 8 % $ 1,000,000 0
Note Payable (ai) $ 591,000 4/18/2021 9/1/2023 $ 418,375 0
Note Payable (aj) $ 639,956 4/21/2021 4/22/2021 8 % $ 0 0
Note Payable (ak) $ 151,688 4/22/2021 5/1/2021 $ 0 0
Note Payable (al) $ 190,000 4/30/2021 2/15/2022 - -
Note Payable (al) $ 600,000 7/1/2021 6/30/2022 12 % $ 600,000 0
Note Payable (am) $ 562,992 9/13/2021 2/15/2022 8.40 % $ 562,992 0
Note Payable (an) $ 1,150,000 9/29/2021 9/29/2022 6 % $ 1,150,000 0
Note Payable (ao) $ 15,000 9/30/2021 9/30/2022 12 % $ 21,293 0
Note Payable (ap) $ 5,000 9/30/2021 9/30/2022 12 % $ 7,155 0
Unamortized Discount ($ 1,000,457 ) ($ 777,610 )
Total $ 3,879,428 $ 4,672,096
a) On
March 4, 2018, the Company entered into a promissory note with an unrelated party which was converted into the Company’s Common Stock.
b) On
January 11, 2019, the Company accepted a loan from Amazon Lending for $ 7,000 11,000 26,000
c) On
November 1, 2018, the Company entered into a promissory note with an unrelated party for working capital which was converted into
the Company’s Series B Preferred Stock.
d) On
January 14, 2019, the Company entered into a promissory note with an unrelated party for working capital.
e) On
August 22, 2019, the Company entered into a promissory note with an unrelated party.
f) On
October 15, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance
of the note was consolidated into a new note dated April 22, 2021.
g) On
December 17, 2019, the Company entered into a secured promissory note with an unrelated party. The balance of the note was consolidated
into a new note dated April 18, 2021.
h) On
December 20, 2018, the Company entered into a loan agreement with American Express. The Company makes monthly payments to satisfy
the loan agreement.
i) On
January 30, 2020, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance
of the note was consolidated into a new note dated April 18, 2021.
j) On
February 14, 2020, the Company entered into a promissory note with an unrelated party. The note was paid in full.
k) On
March 6, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into
a new note dated September 13, 2021.
l) On
March 10, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was converted into the
Company’s Common Stock.
m) On
March 26, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into
a new note dated September 13, 2021.
n) On
April 15, 2020, the Company received an Economic Injury Disaster Loan (EIDL). The loan has been forgiven.
o) On
April 15, 2020, the Company received a Paycheck Protection Program Loan. The loan has been forgiven.
p) On
June 10, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into
a new note dated March 31, 2021.
q) On
June 15, 2020, the Company entered into a promissory note with an unrelated party.
r) On
June 18, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into
a new note dated March 31, 2021.
s) On
July 3, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a
new note dated March 31, 2021.
t) On
August 5, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was converted into the
Company’s Common Stock.
u) On
September 3, 2020, the Company entered into a promissory note with an unrelated party. The note has been paid in full.
v) On
September 10, 2020, the Company entered into a promissory note with an unrelated party.
w) On
October 1, 2020, the Company entered into a secured promissory note with a related party. The balance of the note was consolidated
into a new note dated April 21, 2021.
x) On
October 6, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was converted into the
Company’s Common Stock.
y) On
October 13, 2020, the Company entered into a promissory note with an unrelated party. The note has been paid in full.
z) On
October 21, 2020, the Company entered into a secured promissory note with a related party. The balance of the note was consolidated
into a new note dated April 21, 2021.
aa) On
November 1, 2020, the Company entered into a promissory note with an unrelated party.
ab) On
November 1, 2020, the Company entered into a promissory note with an unrelated party.
ac) On
November 19, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note has been converted
into the Company’s Common Stock.
ad) On
November 20, 2020, the Company entered into a promissory note with an unrelated party. The note has been paid in full.
ae) On
December 16, 2020, the Company entered into a promissory note with an unrelated party. The note has been converted into the Company’s
Common Stock.
af) On
January 6, 2021, the Company entered into a promissory note with an unrelated party. The note has been paid in full.
ag) On
March 31, 2021, the Company entered into a forbearance agreement with an unrelated party to refinance existing loan amounts of $ 273,187
ah) On
April 9, 2021, the Company entered into a bridge loan agreement with a related party. The note has been paid in full.
ai) On
April 18, 2021, the Company entered into a secured promissory note with an unrelated party to refinance existing loan amounts of
$ 408,875 183,000
aj) On
April 21, 2021, the Company entered into a settlement agreement with a related party and paid off $617,600 of principal plus interest.
ak) On
April 22, 2021, the Company entered into a settlement agreement with an unrelated party and paid off $ 95,000
al)
On
April 30, 2021, an officer of the Company loaned the Company $ 190,000
am) On
July 1, 2021, the Company entered into a promissory note with an unrelated party to refinance two existing notes.
an) On
September 29, 2021, the Company entered into a secured promissory note with an unrelated party in the amount of $ 1,150,000
ao) On
September 30, 2021, the Company entered into a promissory note with an unrelated party. The note has been paid in full.
ap) On
September 30, 2021, the Company entered into a promissory note with an unrelated party. The note has been paid in full.
SCHEDULE ON NOTE PAYOUT SCHEDULESCHEDULE
ON NOTE PAYOUT SCHEDULE
NOTE PAYOUT SCHEDULE
Year 2022 $ 4,879,885
Discount $ ( 1,000,457 )
Balance $ 3,879,428

INCOME TAXES (Tables)

INCOME TAXES (Tables)12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIESComponents
of net deferred tax asset, including a valuation allowance, are as follows: SCHEDULE
OF DEFERRED TAX ASSETS AND LIABILITIES
December
31, 2021 December
31, 2020
Deferred tax asset:
Net
operating loss carryforward $ 5,663,628 $ 4,382,850
Total deferred tax asset 5,663,628 4,382,850
Less: Valuation allowance (5,663,628 ) (4,382,850 )
Net
deferred tax asset $ - $ -
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATIONReconciliation
between statutory rate and the effective tax rate for and as of December 31, 2021 and 2020: SCHEDULE
OF EFFECTIVE INCOME TAX RATE RECONCILIATION
Federal statutory rate (21.0 )%
State taxes, net of federal benefit (0.00 )%
Change in valuation allowance 21.0 %
Effective tax rate 0.0 %

WARRANTS AND OPTIONS (Tables)

WARRANTS AND OPTIONS (Tables)12 Months Ended
Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
SCHEDULE OF FAIR VALUE MEASUREMENTSCHEDULE OF FAIR VALUE MEASUREMENT
December
31, 2021 December
31, 2020
Stock Price $ 5.68 $ 8.32
Exercise Price $ 8.00 $ 20.80
Term (expected in years) 3.2 4.73
Volatility 203.44 % 259.2 %
Annual Rate of Dividends 0.0 % 0.0 %
Risk-Free Rate 1.52 % 0.18 %
SCHEDULE OF WARRANT ACTIVITYThe
following table summarizes all warrant activity for the years ended December 31, 2021 and 2020. SCHEDULE OF WARRANT ACTIVITY
Shares Weighted- Remaining Intrinsic
Outstanding and Exercisable at 30,250 $ 48.80 .73 -
Granted 31,875 $ 9.60 4.75 -
Exercised - -
Expired (18,438 ) - - -
Outstanding and Exercisable at December 31,
2020 43,688 $ 20.80 3.73 -
Granted 662,713 $ 8.00 3.20 -
Exercised - -
Expired (4,625 ) - - -
Outstanding and Exercisable at December 31,
2021 701,776 $ 8.80 3.20 -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)12 Months Ended
Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASESCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE
Year ended
December 31,
2022 169,096
2023 76,628
2024 77,681
2025 78,755
2026 19,689
Total $ 421,848

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)12 Months Ended
Dec. 31, 2021Dec. 31, 2020Jul. 26, 2021
Product Information [Line Items]
Entity incorporation, date of incorporationDec. 15,
2014
Warrant to purchase shares1
Marketing expense $ 171,030 $ 390,294
Income tax examination descriptionless than a 50% likelihood
Third Party Vendor [Member]
Product Information [Line Items]
Accounts payable and accrued expenses $ 0 $ 0
Supplier Concentration Risk [Member] | Inventory [Member] | Third Party Vendor [Member]
Product Information [Line Items]
Concentration risk, percentage20.00%
Minimum [Member]
Product Information [Line Items]
Estimated useful life5 years
Maximum [Member]
Product Information [Line Items]
Estimated useful life7 years
26 Investors [Member]
Product Information [Line Items]
Investors, price per share $ 0.80
Invested fair value $ 60,000
Common Stock [Member]
Product Information [Line Items]
Stock issued during period shares other217,763
Warrant to purchase shares6,250
Stock redeemed or called during period shares112,500

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)12 Months Ended
Dec. 31, 2021Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net income (loss) $ 6,098,944 $ 5,981,082
Accumulated deficit26,969,657 20,870,713
Working capital deficit $ 4,171,277 $ 4,726,654

SCHEDULE OF INVENTORY AND DEPOS

SCHEDULE OF INVENTORY AND DEPOSITS (Details) - USD ($)Dec. 31, 2021Dec. 31, 2020
Inventory Disclosure [Abstract]
Inventory - Finished goods $ 685,854 $ 681,709
Inventory deposits 141,164
Total Inventory and deposits $ 685,854 $ 822,873

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)Dec. 31, 2021Dec. 31, 2020
Property, Plant and Equipment [Line Items]
 Property and equipment gross $ 310,147 $ 310,147
Less: Accumulated depreciation(309,247)(304,881)
Net property and equipment900 5,266
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
 Property and equipment gross32,261 32,261
Vehicles [Member]
Property, Plant and Equipment [Line Items]
 Property and equipment gross $ 277,886 $ 277,886

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)12 Months Ended
Dec. 31, 2021Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Depreciation $ 3,643 $ 61,724
Property and equipment, gross310,147 310,147
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross $ 277,886 $ 277,886

RELATED PARTY NOTE PAYABLE AN_2

RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)Apr. 22, 2021Dec. 31, 2021Dec. 31, 2020Dec. 31, 2016
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Long term loan $ 3,879,428 $ 4,672,096
Repayments of debt $ 50,000
Loan amount $ 277,886
SoleOfficer and Director [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Proceeds from loans $ 221,155
Long term loan 4,496
Repayments of debt4,496
Charles A. Ross, Jr [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Salary and Wage, Officer, Excluding Cost of Good and Service Sold200,000 $ 180,250
Stock issued during period value restricted stock award gross $ 393,490

SCHEDULE OF NOTES PAYABLE TO NO

SCHEDULE OF NOTES PAYABLE TO NON-RELATED PARTIES (Details) - USD ($)12 Months Ended
Dec. 31, 2021Dec. 31, 2020
Short-term Debt [Line Items]
Total recorded as current liability $ 12,939 $ 15,649
Loan One [Member]
Short-term Debt [Line Items]
Total recorded as current liability12,939 15,649
Monthly payment $ 1,426 $ 1,426
Convertible Debenture One [Member]
Short-term Debt [Line Items]
Debt interest rate12.00%12.00%

SCHEDULE OF NOTES PAYABLE TO _2

SCHEDULE OF NOTES PAYABLE TO NON-RELATED PARTIES (Details) (Parenthetical) - USD ($)12 Months Ended
Dec. 31, 2021Dec. 31, 2020
Loan One [Member]
Short-term Debt [Line Items]
Debt instrument collaterala tour bus
Monthly payment $ 1,426 $ 1,426
Convertible Debenture One [Member]
Short-term Debt [Line Items]
Debt interest rate12.00%12.00%

SCHEDULE OF NOTE PAYABLE (Detai

SCHEDULE OF NOTE PAYABLE (Details) - USD ($)12 Months Ended
Dec. 31, 2021Dec. 31, 2020
Short-term Debt [Line Items]
Debt instrument un amortized discount $ 1,000,457 $ 777,610
Long term debt3,879,428 $ 4,672,096
Note payable one [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[1]200,000
Long-term Debt, Gross Balance at December 31, 2021[1]0
Long-term Debt, Gross Balance at December 31, 2020[1] $ 200,000
Origination date[1]Mar. 4,
2018
Maturity date[1]Dec. 31,
2018
Effective annual interest rate[1]12.00%
Note Payable Two [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[2] $ 11,000
Long-term Debt, Gross Balance at December 31, 2021[2]0
Long-term Debt, Gross Balance at December 31, 2020[2] $ 9,073
Origination date[2]Jan. 11,
2019
Note Payable Three [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[3] $ 400,000
Long-term Debt, Gross Balance at December 31, 2021[3]0
Long-term Debt, Gross Balance at December 31, 2020[3] $ 400,000
Origination date[3]Nov. 1,
2018
Maturity date[3]May 1,
2019
Effective annual interest rate[3]12.00%
Note Payable Four [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[4] $ 30,000
Long-term Debt, Gross Balance at December 31, 2021[4]34,488
Long-term Debt, Gross Balance at December 31, 2020[4] $ 30,000
Origination date[4]Jan. 14,
2019
Maturity date[4]Feb. 15,
2022
Effective annual interest rate[4]15.00%
Note Payable Five [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[5] $ 225,000
Long-term Debt, Gross Balance at December 31, 2021[5]225,000
Long-term Debt, Gross Balance at December 31, 2020[5] $ 225,000
Origination date[5]Aug. 22,
2019
Maturity date[5]Feb. 16,
2022
Note Payable Six [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[6] $ 180,000
Long-term Debt, Gross Balance at December 31, 2021[6]0
Long-term Debt, Gross Balance at December 31, 2020[6] $ 95,000
Origination date[6]Oct. 15,
2019
Maturity date[6]Apr. 12,
2020
Effective annual interest rate[6]18.00%
Note Payable Seven [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[7] $ 408,875
Long-term Debt, Gross Balance at December 31, 2021[7]0
Long-term Debt, Gross Balance at December 31, 2020[7] $ 408,875
Origination date[7]Dec. 17,
2019
Maturity date[7]Jun. 4,
2022
Effective annual interest rate[7]12.00%
Note Payable Eight [Member]
Short-term Debt [Line Items]
Long-term Debt, Gross Balance at December 31, 2021[8] $ 7,431
Long-term Debt, Gross Balance at December 31, 2020[8] $ 12,219
Origination date[8]Dec. 20,
2019
Note Payable Nine [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[9] $ 201,000
Long-term Debt, Gross Balance at December 31, 2021[9]0
Long-term Debt, Gross Balance at December 31, 2020[9] $ 183,000
Origination date[9]Jan. 30,
2020
Maturity date[9]Jun. 1,
2020
Effective annual interest rate[9]12.00%
Note Payable Ten [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[10] $ 225,000
Long-term Debt, Gross Balance at December 31, 2021[10]0
Long-term Debt, Gross Balance at December 31, 2020[10] $ 18,750
Origination date[10]Feb. 14,
2020
Maturity date[10]Jan. 14,
2021
Effective annual interest rate[10]18.00%
Note Payable Eleven [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[11] $ 200,000
Long-term Debt, Gross Balance at December 31, 2021[11]0
Long-term Debt, Gross Balance at December 31, 2020[11] $ 200,000
Origination date[11]Mar. 6,
2020
Maturity date[11]Jul. 6,
2021
Effective annual interest rate[11]12.00%
Note Payable Twelve [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[12] $ 722,422
Long-term Debt, Gross Balance at December 31, 2021[12]314,649
Long-term Debt, Gross Balance at December 31, 2020[12] $ 679,609
Origination date[12]Mar. 10,
2020
Maturity date[12]Feb. 8,
2024
Effective annual interest rate[12]11.50%
Note Payable Thirteen [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[13] $ 300,000
Long-term Debt, Gross Balance at December 31, 2021[13]0
Long-term Debt, Gross Balance at December 31, 2020[13] $ 300,000
Origination date[13]Mar. 26,
2020
Maturity date[13]Mar. 26,
2021
Effective annual interest rate[13]6.00%
Note Payable Fourteen [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[14] $ 8,000
Long-term Debt, Gross Balance at December 31, 2021[14]0
Long-term Debt, Gross Balance at December 31, 2020[14] $ 8,000
Origination date[14]Apr. 15,
2020
Maturity date[14]May 15,
2021
Note Payable Fifteen [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[15] $ 18,343
Long-term Debt, Gross Balance at December 31, 2021[15]0
Long-term Debt, Gross Balance at December 31, 2020[15] $ 18,343
Origination date[15]Apr. 15,
2020
Maturity date[15]May 15,
2021
Note Payable Sixteen [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[16] $ 100,000
Long-term Debt, Gross Balance at December 31, 2021[16]0
Long-term Debt, Gross Balance at December 31, 2020[16] $ 100,000
Origination date[16]Jun. 10,
2020
Maturity date[16]Dec. 10,
2020
Note Payable Seventeen [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[17] $ 75,000
Long-term Debt, Gross Balance at December 31, 2021[17]0
Long-term Debt, Gross Balance at December 31, 2020[17] $ 75,000
Origination date[17]Jun. 15,
2020
Maturity date[17]Jun. 15,
2021
Effective annual interest rate[17]18.00%
Note Payable Eighteen [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[18] $ 101,000
Long-term Debt, Gross Balance at December 31, 2021[18]0
Long-term Debt, Gross Balance at December 31, 2020[18] $ 101,000
Origination date[18]Jun. 18,
2020
Maturity date[18]Dec. 18,
2020
Note Payable Nineteen [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[19] $ 102,000
Long-term Debt, Gross Balance at December 31, 2021[19]0
Long-term Debt, Gross Balance at December 31, 2020[19] $ 72,188
Origination date[19]Jul. 3,
2020
Maturity date[19]Oct. 3,
2020
Note Payable Twenty [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[20] $ 150,000
Long-term Debt, Gross Balance at December 31, 2021[20]67,200
Long-term Debt, Gross Balance at December 31, 2020[20] $ 134,400
Origination date[20]Aug. 5,
2020
Maturity date[20]Aug. 5,
2021
Effective annual interest rate[20]12.00%
Note Payable Twenty One [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[21] $ 350,000
Long-term Debt, Gross Balance at December 31, 2021[21]0
Long-term Debt, Gross Balance at December 31, 2020[21] $ 392,000
Origination date[21]Sep. 3,
2020
Maturity date[21]Sep. 3,
2021
Effective annual interest rate[21]12.00%
Note Payable Twenty Two [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[22] $ 100,000
Long-term Debt, Gross Balance at December 31, 2021[22]106,000
Long-term Debt, Gross Balance at December 31, 2020[22] $ 100,000
Origination date[22]Sep. 10,
2020
Maturity date[22]Feb. 15,
2022
Effective annual interest rate[22]12.00%
Note Payable Twenty Three [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[23] $ 250,000
Long-term Debt, Gross Balance at December 31, 2021[23]0
Long-term Debt, Gross Balance at December 31, 2020[23] $ 250,000
Origination date[23]Oct. 1,
2020
Maturity date[23]Jan. 2,
2021
Effective annual interest rate[23]8.00%
Note Payable Twenty Four [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[24] $ 100,000
Long-term Debt, Gross Balance at December 31, 2021[24]0
Long-term Debt, Gross Balance at December 31, 2020[24] $ 100,000
Origination date[24]Oct. 6,
2020
Maturity date[24]Oct. 6,
2021
Effective annual interest rate[24]12.00%
Note Payable Twenty Five [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[25] $ 200,000
Long-term Debt, Gross Balance at December 31, 2021[25]200,000
Long-term Debt, Gross Balance at December 31, 2020[25] $ 200,000
Origination date[25]Oct. 13,
2020
Maturity date[25]Oct. 13,
2021
Effective annual interest rate[25]12.00%
Note Payable Twenty Six [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[26] $ 250,000
Long-term Debt, Gross Balance at December 31, 2021[26]0
Long-term Debt, Gross Balance at December 31, 2020[26] $ 250,000
Origination date[26]Oct. 21,
2020
Maturity date[26]Apr. 21,
2021
Effective annual interest rate[26]8.00%
Note Payable Twenty Seven [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[27] $ 450,000
Long-term Debt, Gross Balance at December 31, 2021[27]0
Long-term Debt, Gross Balance at December 31, 2020[27] $ 450,000
Origination date[27]Oct. 31,
2020
Maturity date[27]Apr. 30,
2021
Effective annual interest rate[27]20.00%
Note Payable Twenty Eight [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[28] $ 150,000
Long-term Debt, Gross Balance at December 31, 2021[28]0
Long-term Debt, Gross Balance at December 31, 2020[28] $ 150,000
Origination date[28]Nov. 1,
2020
Maturity date[28]Apr. 30,
2021
Effective annual interest rate[28]20.00%
Note Payable Twenty Nine [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[29] $ 118,049
Long-term Debt, Gross Balance at December 31, 2021[29]0
Long-term Debt, Gross Balance at December 31, 2020[29] $ 118,049
Origination date[29]Nov. 19,
2020
Maturity date[29]Nov. 19,
2021
Effective annual interest rate[29]18.00%
Note Payable Thirty [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[30] $ 109,200
Long-term Debt, Gross Balance at December 31, 2021[30]125,302
Long-term Debt, Gross Balance at December 31, 2020[30] $ 109,200
Origination date[30]Nov. 20,
2020
Maturity date[30]Feb. 15,
2022
Effective annual interest rate[30]18.00%
Note Payable Thirty One [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[31] $ 60,000
Long-term Debt, Gross Balance at December 31, 2021[31]0
Long-term Debt, Gross Balance at December 31, 2020[31] $ 60,000
Origination date[31]Dec. 16,
2020
Maturity date[31]Dec. 16,
2021
Effective annual interest rate[31]18.00%
Note Payable Thirty Two [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[32] $ 40,000
Long-term Debt, Gross Balance at December 31, 2021[32]40,000
Long-term Debt, Gross Balance at December 31, 2020[32] $ 0
Origination date[32]Jan. 6,
2021
Maturity date[32]Feb. 15,
2022
Effective annual interest rate[32]18.00%
Note Payable Thirty Three [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[33] $ 273,187
Long-term Debt, Gross Balance at December 31, 2021[33]0
Long-term Debt, Gross Balance at December 31, 2020[33] $ 0
Origination date[33]Mar. 31,
2021
Maturity date[33]Dec. 1,
2021
Note Payable Thirty Four [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[34] $ 1,000,000
Long-term Debt, Gross Balance at December 31, 2021[34]1,000,000
Long-term Debt, Gross Balance at December 31, 2020[34] $ 0
Origination date[34]Apr. 9,
2021
Maturity date[34]Oct. 6,
2021
Effective annual interest rate[34]8.00%
Note Payable Thirty Five [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[35] $ 591,000
Long-term Debt, Gross Balance at December 31, 2021[35]418,375
Long-term Debt, Gross Balance at December 31, 2020[35] $ 0
Origination date[35]Apr. 18,
2021
Maturity date[35]Sep. 1,
2023
Note Payable Thirty Six [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[36] $ 639,956
Long-term Debt, Gross Balance at December 31, 2021[36]0
Long-term Debt, Gross Balance at December 31, 2020[36] $ 0
Origination date[36]Apr. 21,
2021
Maturity date[36]Apr. 22,
2021
Effective annual interest rate[36]8.00%
Note Payable Thirty Seven [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[37] $ 151,688
Long-term Debt, Gross Balance at December 31, 2021[37]0
Long-term Debt, Gross Balance at December 31, 2020[37] $ 0
Origination date[37]Apr. 22,
2021
Maturity date[37]May 1,
2021
Note Payable Thirty Eight [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[38] $ 190,000
Long-term Debt, Gross Balance at December 31, 2021[38]
Long-term Debt, Gross Balance at December 31, 2020[38]
Origination date[38]Apr. 30,
2021
Maturity date[38]Feb. 15,
2022
Note payable thirty Nine [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[38] $ 600,000
Long-term Debt, Gross Balance at December 31, 2021[38]600,000
Long-term Debt, Gross Balance at December 31, 2020[38] $ 0
Origination date[38]Jul. 1,
2021
Maturity date[38]Jun. 30,
2022
Effective annual interest rate[38]12.00%
Note Payable Forty [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[39] $ 562,992
Long-term Debt, Gross Balance at December 31, 2021[39]562,992
Long-term Debt, Gross Balance at December 31, 2020[39] $ 0
Origination date[39]Sep. 13,
2021
Maturity date[39]Feb. 15,
2022
Effective annual interest rate[39]8.40%
Note Payable Forty one [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[40] $ 1,150,000
Long-term Debt, Gross Balance at December 31, 2021[40]1,150,000
Long-term Debt, Gross Balance at December 31, 2020[40] $ 0
Origination date[40]Sep. 29,
2021
Maturity date[40]Sep. 29,
2022
Effective annual interest rate[40]6.00%
Note Payable Forty Two [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[41] $ 15,000
Long-term Debt, Gross Balance at December 31, 2021[41]21,293
Long-term Debt, Gross Balance at December 31, 2020[41] $ 0
Origination date[41]Sep. 30,
2021
Maturity date[41]Sep. 30,
2022
Effective annual interest rate[41]12.00%
Note Payable Forty Three [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount[42] $ 5,000
Long-term Debt, Gross Balance at December 31, 2021[42]7,155
Long-term Debt, Gross Balance at December 31, 2020[42] $ 0
Origination date[42]Sep. 30,
2021
Maturity date[42]Sep. 30,
2022
Effective annual interest rate[42]12.00%
[1]On
March 4, 2018, the Company entered into a promissory note with an unrelated party which was converted into the Company’s Common Stock.
[2]On
January 11, 2019, the Company accepted a loan from Amazon Lending for $ 7,000 11,000 26,000
[3]On
November 1, 2018, the Company entered into a promissory note with an unrelated party for working capital which was converted into
the Company’s Series B Preferred Stock.
[4]On
January 14, 2019, the Company entered into a promissory note with an unrelated party for working capital.
[5]On
August 22, 2019, the Company entered into a promissory note with an unrelated party.
[6]On
October 15, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance
of the note was consolidated into a new note dated April 22, 2021.
[7]On
December 17, 2019, the Company entered into a secured promissory note with an unrelated party. The balance of the note was consolidated
into a new note dated April 18, 2021.
[8]On
December 20, 2018, the Company entered into a loan agreement with American Express. The Company makes monthly payments to satisfy
the loan agreement.
[9]On
January 30, 2020, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance
of the note was consolidated into a new note dated April 18, 2021.
[10]On
February 14, 2020, the Company entered into a promissory note with an unrelated party. The note was paid in full.
[11]On
March 6, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into
a new note dated September 13, 2021.
[12]On
March 10, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was converted into the
Company’s Common Stock.
[13]On
March 26, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into
a new note dated September 13, 2021.
[14]On
April 15, 2020, the Company received an Economic Injury Disaster Loan (EIDL). The loan has been forgiven.
[15]On
April 15, 2020, the Company received a Paycheck Protection Program Loan. The loan has been forgiven.
[16]On
June 10, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into
a new note dated March 31, 2021.
[17]On
June 15, 2020, the Company entered into a promissory note with an unrelated party.
[18]On
June 18, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into
a new note dated March 31, 2021.
[19]On
July 3, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a
new note dated March 31, 2021.
[20]On
August 5, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was converted into the
Company’s Common Stock.
[21]On
September 3, 2020, the Company entered into a promissory note with an unrelated party. The note has been paid in full.
[22]On
September 10, 2020, the Company entered into a promissory note with an unrelated party.
[23]On
October 1, 2020, the Company entered into a secured promissory note with a related party. The balance of the note was consolidated
into a new note dated April 21, 2021.
[24]On
October 6, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was converted into the
Company’s Common Stock.
[25]On
October 13, 2020, the Company entered into a promissory note with an unrelated party. The note has been paid in full.
[26]On
October 21, 2020, the Company entered into a secured promissory note with a related party. The balance of the note was consolidated
into a new note dated April 21, 2021.
[27]On
November 1, 2020, the Company entered into a promissory note with an unrelated party.
[28]On
November 1, 2020, the Company entered into a promissory note with an unrelated party.
[29]On
November 19, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note has been converted
into the Company’s Common Stock.
[30]On
November 20, 2020, the Company entered into a promissory note with an unrelated party. The note has been paid in full.
[31]On
December 16, 2020, the Company entered into a promissory note with an unrelated party. The note has been converted into the Company’s
Common Stock.
[32]On
January 6, 2021, the Company entered into a promissory note with an unrelated party. The note has been paid in full.
[33]On
March 31, 2021, the Company entered into a forbearance agreement with an unrelated party to refinance existing loan amounts of $ 273,187
[34]On
April 9, 2021, the Company entered into a bridge loan agreement with a related party. The note has been paid in full.
[35]On
April 18, 2021, the Company entered into a secured promissory note with an unrelated party to refinance existing loan amounts of
$ 408,875 183,000
[36]On
April 21, 2021, the Company entered into a settlement agreement with a related party and paid off $617,600 of principal plus interest.
[37]On
April 22, 2021, the Company entered into a settlement agreement with an unrelated party and paid off $ 95,000
[38]On
April 30, 2021, an officer of the Company loaned the Company $ 190,000
[39]On
July 1, 2021, the Company entered into a promissory note with an unrelated party to refinance two existing notes.
[40]On
September 29, 2021, the Company entered into a secured promissory note with an unrelated party in the amount of $ 1,150,000
[41]On
September 30, 2021, the Company entered into a promissory note with an unrelated party. The note has been paid in full.
[42]On
September 30, 2021, the Company entered into a promissory note with an unrelated party. The note has been paid in full.

SCHEDULE OF NOTE PAYABLE (Det_2

SCHEDULE OF NOTE PAYABLE (Details) (Parenthetical) - USD ($)Sep. 29, 2021Apr. 30, 2021Jan. 10, 2020Jul. 11, 2019Jan. 11, 2019Apr. 22, 2021Apr. 18, 2021Apr. 17, 2021Mar. 31, 2021
Line of Credit Facility [Line Items]
Forbearance agreement for existing loan $ 273,187
Common Stock [Member]
Line of Credit Facility [Line Items]
Converted into Common stock $ 1,150,000
Officer [Member]
Line of Credit Facility [Line Items]
Loan received from officer $ 190,000
Settlement Agreement [Member]
Line of Credit Facility [Line Items]
Principal and Interest paid off $ 95,000
Secured Promissory Note [Member]
Line of Credit Facility [Line Items]
Refinancing for existing loan $ 183,000 $ 408,875
Amazon Lending [Member]
Line of Credit Facility [Line Items]
Debt instrument original debt amount $ 26,000 $ 11,000 $ 7,000

SCHEDULE ON NOTE PAYOUT SCHEDUL

SCHEDULE ON NOTE PAYOUT SCHEDULE (Details) - USD ($)Dec. 31, 2021Dec. 31, 2020
Debt Disclosure [Abstract]
Year 2022 $ 4,879,885
Discount1,000,457 $ 777,610
Balance $ 3,879,428 $ 4,672,096

NOTES PAYABLE _ WORKING CAPIT_3

NOTES PAYABLE – WORKING CAPITAL (Details Narrative) - USD ($)12 Months Ended
Dec. 31, 2021Dec. 31, 2020Jul. 26, 2021Apr. 22, 2021
Short-term Debt [Line Items]
Debt instrument face amount $ 151,688
Common stock shares issued1,597,370 910,100
Warrants to purchase1
Amortization of debt discount (premium) $ 1,411,203
Loss on extinguishment of debt $ 725,723 916,204
Secured debt3,879,428 4,672,096
Short-term Debt [Member]
Short-term Debt [Line Items]
Share based compensation arrangement by share based payment awad, options, vestd in period, fair value1,437,432 1,660,112
Amortization of debt discount (premium)1,261,695 1,411,203
Notes payable [Member]
Short-term Debt [Line Items]
Debt instrument face amount $ 2,244,100 $ 2,869,171
Debt instrument payment termsmature in 30-180 daysmature in 30-180 days
Common stock shares issued546,292 215,948
Warrants to purchase662,713 31,875
Debt eliminated through issue of stock $ 1,713,904 $ 1,080,000
Common Stock issued to reduce Debt, shares96,336 121,250
Common stock issued to reduce debt $ 2,691,940 $ 1,651,900
Loss on extinguishment of debt $ (916,242)

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)Dec. 31, 2021Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carryforward $ 5,663,628 $ 4,382,850
Total deferred tax asset5,663,628 4,382,850
Less: Valuation allowance(5,663,628)(4,382,850)
Net deferred tax asset

SCHEDULE OF EFFECTIVE INCOME TA

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details)12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal statutory rate(21.00%)
State taxes, net of federal benefit(0.00%)
Change in valuation allowance21.00%
Effective tax rate0.00%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)12 Months Ended
Dec. 31, 2021Dec. 31, 2020
Income Tax Disclosure [Abstract]
Operating loss carryforwards $ 26,969,657 $ 20,870,713
Deferred tax assets valuation allowance $ 5,663,628 $ 4,382,850
Valuation allowance deferred tax asset explanation of changeAs a result, management
determined it was more likely than not deferred tax assets will not be realized as of December 31, 2021 and December 31, 2020 and recognized
100% valuation allowance for each period

SHARE CAPITAL (Details Narrativ

SHARE CAPITAL (Details Narrative) - USD ($)Dec. 02, 2021Oct. 29, 2021Oct. 25, 2021Sep. 30, 2021Sep. 21, 2021Sep. 08, 2021Sep. 03, 2021Aug. 18, 2021Aug. 12, 2021Aug. 04, 2021Aug. 03, 2021Jul. 30, 2021Jul. 29, 2021Jul. 22, 2021Jul. 21, 2021Apr. 22, 2021Apr. 20, 2021Apr. 09, 2021Mar. 10, 2021Mar. 05, 2021Mar. 04, 2021Jan. 12, 2021Jan. 05, 2021Oct. 31, 2020Aug. 31, 2020Jun. 30, 2020May 31, 2020Feb. 29, 2020Dec. 31, 2021Dec. 31, 2020Dec. 31, 2019Oct. 31, 2021Aug. 31, 2021Jul. 31, 2021Jul. 26, 2021Jul. 25, 2021Jun. 30, 2021Jun. 29, 2021Jun. 28, 2021Jun. 21, 2021Jun. 18, 2021Jun. 15, 2021Jun. 14, 2021Jun. 11, 2021Apr. 30, 2021Nov. 30, 2020
Subsidiary, Sale of Stock [Line Items]
Common stock, shares authorized600,000,000 600,000,000
Common stock, price per share $ 0.001 $ 0.001
Preferred stock shares authorized10,000,000 10,000,000
Preferred stock, par value $ 0.001 $ 0.001
Professional and contract services expense shares80,125 4,839,871 10,125 875 15,000
Professional and contract services expense $ 553,820 $ 489,462 $ 95,000 $ 7,000 $ 240,000
Stock issued during period shares new issues1,250 3,875 3,875 16,250 3,500 215,948
Warrants and rights outstanding term5 years5 years3 years5 years3 years3 years3 years5 years
Warrants to purchase shares191,667 31,250 399,574 31,250 13,393 9,375 23,705 25,000 625
Debt instrument unamortized discount $ 1,000,457 $ 777,610
Amortization of debt discount premium1,411,203
Gains losses on extinguishment of debt $ (725,723) $ (916,204)
Stock issued during period shares issued for services1,875 109,375 33,750
Stock issued during period value issued for services $ 375,000
Debt outstanding, value $ 151,688
Shares term3 years 2 months 12 days3 years 8 months 23 days8 months 23 days
Cash payment for debt $ 50,000
Issuance of stock for debt25,000
Stated value for issuance of stock $ 100,688
Sale of preferred units7,500 7,143 5,000 28,572
Preferred stock, shares issued376,501 0
Number of warrant to purchase shares of common stock1
Class of warrant or right exercise price of warrants or rights $ 8 $ 8 $ 8 $ 8 $ 8 $ 8 $ 8 $ 80
Preferred units, per units $ 7 $ 7 $ 7 $ 7
Warrants701,776 43,688 9,375 6,250 35,715
Warrants issued to purchase of common stock1 1 1
Common stock issued1,597,370 910,100
Common stock outstanding1,597,370 910,100
2021 Long-Term Incentive Plan [Member] | Consultant Service [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period shares issued for services6,250 6,250
2021 Long-Term Incentive Plan [Member] | Financial Service [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period shares issued for services6,250
2021 Long-Term Incentive Plan [Member] | Rocco La Vista [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period shares issued for services9,416
2021 Long-Term Incentive Plan [Member] | Charles A. Ross, Jr [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period shares issued for services9,416
2021 Long-Term Incentive Plan [Member] | Doug Grau [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period shares issued for services9,416
Series B Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Preferred stock shares authorized250,000
Stock issued during period shares new issues23,705 53,322
Preferred stock, shares issued7,500 7,143 5,000 28,572
Number of common stock shares issued conversion10,000
Series B Preferred Stock [Member] | Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Preferred stock shares authorized350,000
Accredited Investor [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, price per share $ 8
Class of warrant or right exercise price of warrants or rights $ 8 $ 8 $ 8 $ 8
Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of preferred units15,000
Preferred units, per units $ 7
Warrants18,750
Warrants issued to purchase of common stock1
Warrant [Member] | Series B Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Preferred stock, shares issued15,000
Warrant [Member] | Accredited Investor [Member]
Subsidiary, Sale of Stock [Line Items]
Class of warrant or right exercise price of warrants or rights $ 8
Three Year Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Warrants8,929
Ronald A Smith [Member]
Subsidiary, Sale of Stock [Line Items]
Warrants to purchase shares25,000
Bridge loan $ 1,000,000
Exercise price of shares $ 8
Shares term5 years
Chief Executive Officer And President [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period shares issued for services100,000
Accredited Investor [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, price per share $ 8
Stock issued during period shares new issues13,393
Warrants and rights outstanding term3 years3 years
Warrants to purchase shares6,250 12,500
Number of warrant to purchase shares of common stock1 1
Class of warrant or right exercise price of warrants or rights $ 8
Repurchase of common stock, value $ 75,000
Accredited Investor [Member] | Series B Preferred Stocks [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of preferred units5,000 10,000
Stock units per units $ 7 $ 7
Preferred stock, shares issued5,000 10,000
Accredited Investor [Member] | Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period shares new issues13,393
Transaction One [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period shares new issues3,875
Sale of stock price per share $ 4.80
Transaction Two [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period shares new issues10,417
Sale of stock price per share $ 4.80
Stock issued $ 50,000
Transaction Three [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period shares new issues7,500
Debt outstanding, value $ 50,000
Debt instrument interest rate stated percentage12.00%
Transaction Four [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period shares new issues20,833
Sale of stock price per share $ 4.80
Stock issued $ 100,000
Transaction Seven [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period shares new issues3,991
Sale of stock price per share $ 4.80
Notes payable [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period shares new issues121,250
Debt conversion original debt amount $ 1,713,904 $ 1,080,000
Stock issued during period value other2,691,940 1,651,900
Gains losses on extinguishment of debt916,242
Debt outstanding, value $ 2,244,100 $ 2,869,171
Number of warrant to purchase shares of common stock662,713 31,875
Common stock issued546,292 215,948
Notes Payable One [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period shares new issues18,878 1,563 1,250 431 15,250 3,875
Notes Payable Two [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period shares new issues44,125 3,750 6,250
Notes Payable Three [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period shares new issues34,492
Short Term Loans [Member]
Subsidiary, Sale of Stock [Line Items]
Debt instrument unamortized discount $ 1,881,761
Convertible Debt [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of preferred units16,000 57,143 42,658
Class of warrant or right exercise price of warrants or rights $ 8 $ 8 $ 8
Preferred units, per units $ 7 $ 7 $ 7
Warrants20,000 71,429 53,322
Warrants issued to purchase of common stock1 1 1
Convertible Debt [Member] | Series B Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Preferred stock, shares issued16,000 57,143 42,658
Convertible Debt One [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of preferred units8,000 50,000 75,143
Class of warrant or right exercise price of warrants or rights $ 8 $ 8 $ 8
Preferred units, per units $ 7 $ 7 $ 7
Warrants10,000 62,500 93,929
Warrants issued to purchase of common stock1 1
Convertible Debt One [Member] | Series B Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Preferred stock, shares issued8,000 50,000 75,143
Convertible Debt Three [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period shares new issues14,750

SCHEDULE OF FAIR VALUE MEASUREM

SCHEDULE OF FAIR VALUE MEASUREMENT (Details)Dec. 31, 2021Oct. 31, 2021Sep. 30, 2021Aug. 31, 2021Jul. 31, 2021Apr. 30, 2021Dec. 31, 2020Oct. 31, 2020Jun. 30, 2020
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Term (expected in years)3 years5 years3 years3 years5 years5 years5 years3 years
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk-Free Rate5.688.32
Measurement Input, Exercise Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk-Free Rate8 20.80
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Term (expected in years)3 years 2 months 12 days4 years 8 months 23 days
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk-Free Rate203.44259.2
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk-Free Rate0 0
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk-Free Rate1.520.18

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - USD ($)12 Months Ended
Dec. 31, 2021Dec. 31, 2020Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Outstanding and exercisable - beginning43,688 30,250
Weighted average exercise price per share - outstanding and exercisable beginning $ 20.80 $ 48.80
Remaining term - outstanding and exercisable ending3 years 2 months 12 days3 years 8 months 23 days8 months 23 days
Intrinsic value - beginning
Granted662,713 31,875
Weighted average exercise price per share - granted $ 8 $ 9.60
Remaining term - granted3 years 2 months 12 days4 years 9 months
Intrinsic value - granted
Intrinsic value - exercised
Expired(4,625)(18,438)
Weighted average exercise price per share - expired
Intrinsic value - expired
Outstanding and exercisable - ending701,776 43,688 30,250
Weighted average exercise price per share - outstanding and exercisable ending $ 8.80 $ 20.80 $ 48.80
Intrinsic value - ending

WARRANTS AND OPTIONS (Details N

WARRANTS AND OPTIONS (Details Narrative) - $ / sharesDec. 31, 2021Oct. 31, 2021Sep. 30, 2021Aug. 31, 2021Jul. 31, 2021Jul. 26, 2021Jun. 28, 2021Jun. 18, 2021Apr. 30, 2021Dec. 31, 2020Nov. 30, 2020Oct. 31, 2020Jun. 30, 2020
Share-based Payment Arrangement [Abstract]
Warrants and rights outstanding term3 years5 years3 years3 years5 years5 years5 years3 years
Class of warrant or right number of securities called by warrants or rights13,393 191,667 9,375 23,705 25,000 31,250 625 31,250 399,574
Class of warrant or right exercise price of warrants or rights $ 8 $ 8 $ 8 $ 8 $ 8 $ 80 $ 8 $ 8
Class of warrant or right outstanding701,776 9,375 6,250 35,715 43,688

SCHEDULE OF FUTURE MINIMUM RENT

SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE (Details)Dec. 31, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
2022 $ 169,096
202376,628
202477,681
202578,755
202619,689
Total $ 421,848

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)12 Months Ended
Dec. 31, 2021Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Rent expenses $ 179,589 $ 159,120

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)Mar. 30, 2022Feb. 09, 2022Feb. 03, 2022Feb. 01, 2022Dec. 02, 2021Sep. 08, 2021Aug. 18, 2021Aug. 12, 2021Jul. 22, 2021Apr. 22, 2021Mar. 10, 2021Feb. 28, 2022Dec. 31, 2021Dec. 31, 2020Oct. 31, 2021Sep. 30, 2021Aug. 31, 2021Jul. 31, 2021Apr. 30, 2021Oct. 31, 2020Jun. 30, 2020
Subsequent Event [Line Items]
Research and development expense $ 330,353 $ 320,472
Stock issued during period shares new issues1,250 3,875 3,875 16,250 3,500 215,948
Debt Conversion, Converted Instrument, Shares Issued25,000
Warrants and rights outstanding term5 years3 years5 years3 years3 years5 years5 years3 years
Payment of muliple promissory note $ 50,000
Common Stock [Member]
Subsequent Event [Line Items]
Stock issued during period shares new issues44,643
Series B Preferred Stock [Member]
Subsequent Event [Line Items]
Stock issued during period shares new issues23,705 53,322
Subsequent Event [Member]
Subsequent Event [Line Items]
Research and development expense $ 40,000
Number of stock sold2,530,121
Share price $ 4.15
Gross proceeds from sale of stock $ 10,500,000
Warrants and rights outstanding term5 years
Share price $ 5.1875
Payment of muliple promissory note $ 2,562,122
Payments of good faith deposit $ 250,000
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Debt Conversion, Converted Instrument, Shares Issued186,067
Subsequent Event [Member] | Series B Preferred Stock [Member]
Subsequent Event [Line Items]
Stock issued during period shares new issues201,358
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities251,698