First Choice Healthcare Solutions (FCHS) S-113 May 24IPO registrationFinancial data

Company Profile

Cover

Cover	12 Months Ended
Cover	Dec. 31, 2023
Entity Addresses [Line Items]
Document Type	S-1
Amendment Flag	false
Entity Registrant Name	FIRST CHOICE HEALTHCARE SOLUTIONS, INC.
Entity Central Index Key	0001416876
Entity Tax Identification Number	90-0687379
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	95 Bulldog Blvd
Entity Address, Address Line Two	Suite 202
Entity Address, City or Town	Melbourne
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	32901-1932
City Area Code	(321)
Local Phone Number	725-0090
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	First Choice Healthcare Solutions, Inc.
Entity Address, Address Line Two	95 Bulldog Blvd
Entity Address, Address Line Three	Suite 202
Entity Address, City or Town	Melbourne
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	32901-
City Area Code	(321)
Local Phone Number	725-0090
Contact Personnel Name	Lance Friedman

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 12,607	$ 7,219
Accounts receivable, net	92,444	304,873
Accounts receivable, other		1,011,128
Other Current Assets	206,631	9,116
Total current assets	311,682	1,332,336
Property, plant and equipment, net	262,243	470,703
Operating lease right-of-use assets	2,437,358	4,481,445
Other Assets:
Deferred tax asset	111,949	111,949
Deposits		119,589
Total other assets	111,949	231,538
Total assets	3,123,232	6,516,022
Current liabilities:
Accounts payable and accrued expenses	8,410,879	9,777,530
Operating lease liabilities, current portion	299,244	486,806
Tax payable		215,146
Notes payable, current portion	19,217,018	11,099,954
Total current liabilities	27,927,141	21,579,436
Long term liabilities:
PPP loan payable	1,283,624	1,283,624
Operating lease liabilities, non-current portion	2,442,519	4,058,455
Convertible notes
Total liabilities	31,653,284	26,921,515
Stockholders’ equity (deficit):
Preferred Stock
Common stock, $0.001 par value, 100,000,000 shares authorized 32,958,288 and 32,958,288 shares issued and outstanding at December 31, 2022 and 2021, respectively	32,958	32,958
Additional paid-in capital	35,369,995	35,323,323
Treasury stock, 74,453 common shares, at cost
Accumulated deficit	(63,933,006)	(55,761,775)
Total stockholders’ equity (deficit)	(28,530,052)	(20,405,493)
Total liabilities and stockholders’ equity (deficit)	3,123,232	6,516,022
Series A Preferred Stock [Member]
Stockholders’ equity (deficit):
Preferred Stock	$ 1	$ 1

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	32,958,288	32,958,288
Common stock, shares outstanding	32,958,288	32,958,288
Treasury stock, shares	74,453
Preferred Stock [Member] \| Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	40,000	40,000
Preferred stock, shares issued	147	141
Preferred stock, shares outstanding	147	141

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Revenue
Revenue, net of discounts	$ 29,985	$ 1,068,979
Rental revenues
Gross (deficit) profit	29,985	1,068,979
Operating expenses
Compensation expense	253,844	4,465,765
Selling, general and administrative expenses	2,186,571	3,618,273
Total operating expenses	2,440,415	8,084,038
Operating loss	(2,410,430)	(7,015,059)
Other income (expenses)
Loss on sale of equipment	(56,751)	(113,137)
Impairment of Investment		(150,000)
Miscellaneous income (expense)	215,206	1,011,178
Gain on Bankruptcy		32,158
Interest expense, net	(5,919,257)	(3,708,842)
Total other income (expenses), net	(5,760,802)	(2,928,643)
Loss from continuing operations before income taxes	(8,171,232)	(9,943,702)
Income taxes expense (benefit)
Net loss	(8,171,232)	(9,943,702)
Preferred stock dividends	(90,732)	(53,912)
Net loss attributable to common shareholders	$ (8,261,964)	$ (9,997,614)
Basic and diluted income (loss) per common share
Net loss per share - diluted	$ (0.25)	$ (0.30)
Net loss per share - basic	$ (0.25)	$ (0.30)
Weighted average number of common shares outstanding - basic	32,958,288	32,958,288
Weighted average number of common shares outstanding - diluted	32,958,288	32,958,288

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2021	$ 32,958		$ 26,703,190	$ (45,818,073)	$ (19,081,925)
Balance, shares at Dec. 31, 2021	32,958,288
Balance at Dec. 31, 2021	$ 32,958		26,703,190	(45,818,073)	(19,081,925)
Balance, shares at Dec. 31, 2021	32,958,288
Balance at Dec. 31, 2021	$ 32,958		26,703,190	(45,818,073)	(19,081,925)
Balance, shares at Dec. 31, 2021	32,958,288
Balance at Dec. 31, 2021	$ 32,958		26,703,190	(45,818,073)	(19,081,925)
Balance, shares at Dec. 31, 2021	32,958,288
Stock based compensation			4,188		4,188
Warrants issued for debt discount			164,196		164,196
Proceeds from issuance of Preferred stock		$ 1	951,749		951,750
Proceeds from issuance of Preferred stock, shares		141
Adjust Steward (Bankruptcy) Settlement			7,500,000		7,500,000
Net loss				(9,943,702)	(9,943,702)
Balance at Dec. 31, 2022	$ 32,958	$ 1	35,323,323	(55,761,775)	(20,405,493)
Balance, shares at Dec. 31, 2022	32,958,288	141
Balance at Dec. 31, 2022	$ 32,958	$ 1	35,323,323	(55,761,775)	(20,405,493)
Balance, shares at Dec. 31, 2022	32,958,288	141
Balance at Dec. 31, 2022	$ 32,958	$ 1	35,323,323	(55,761,775)	(20,405,493)
Balance, shares at Dec. 31, 2022	32,958,288	141
Balance at Dec. 31, 2022	$ 32,958	$ 1	35,323,323	(55,761,775)	(20,405,493)
Balance, shares at Dec. 31, 2022	32,958,288	141
Balance at Dec. 31, 2022	$ 32,958	$ 1	35,323,323	(55,761,775)	(20,405,493)
Balance, shares at Dec. 31, 2022	32,958,288	141
Stock based compensation
Warrants issued for debt discount			1,672		1,672
Proceeds from issuance of Preferred stock			45,000		45,000
Proceeds from issuance of Preferred stock, shares		6
Net loss				(8,171,232)	(8,171,232)
Balance at Dec. 31, 2023	$ 32,958	$ 1	35,369,995	(63,933,006)	(28,530,052)
Balance, shares at Dec. 31, 2023	32,958,288	147
Balance at Dec. 31, 2023	$ 32,958	$ 1	$ 35,369,995	$ (63,933,006)	$ (28,530,052)
Balance, shares at Dec. 31, 2023	32,958,288	147

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (8,171,232)	$ (9,943,702)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation	44,805	88,562
Loss on disposition of assets	189,867	113,138
Accretion of debt modification		12,259
Amortization of debt discount	1,429,386	1,493,975
Amortization of warrants issued for debt discount		193,231
Amortization of deferred financing costs	76,927
Amortization of debt discount		70,096
Share-based compensation		4,188
Preferred dividends - accrued	90,732	53,911
Provision for bad debts	41,513	133,130
Changes in operating assets and liabilities:
Accounts receivable	1,182,044	(1,003,577)
Other current assets	(77,926)	253,458
(Increase) decrease in leased assets	2,044,087	508,393
Accounts payable and accrued liabilities	(1,842,150)	5,102,147
(Increase) decrease in lease liabilities	(1,803,498)	(458,528)
Net cash provided by (used in) operating activities	(6,795,445)	(3,379,319)
Cash flows from investing activities:
Proceeds from sale of fixed assets	146,697
Purchase of property and equipment	(82,918)	(80,680)
Net cash (used in) provided by investing activities	63,779	(80,680)
Cash flows from financing activities :
Payments on notes payable	(173,764)	(860,457)
Proceeds from issuance of convertible notes	6,865,817	3,368,782
Proceeds from sale of preferred stock	45,000	951,750
Net cash provided by (used in) financing activities	6,737,053	3,460,075
Net change in cash	5,387	74
Cash, beginning of period	7,219	7,145
Cash, end of period	12,606	7,219
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for income taxes
Supplemental disclosure of cash flow information:
Reverse temporary equity for bankruptcy		7,500,000
Convertible notes exchanged		375,000
Fixed asset purchased under capital lease		3,358,002
Note Payable addition from DFC		244,954
Note Payable addition from OID	351,712	1,428,154
Warrants issued for debt discount	1,672	164,196
Common shares issued for convertible notes - inducement	$ 2,703	$ 47,904

ORGANIZATION, BUSINESS AND PRIN

ORGANIZATION, BUSINESS AND PRINCIPLES OF CONSOLIDATION	12 Months Ended
ORGANIZATION, BUSINESS AND PRINCIPLES OF CONSOLIDATION	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION, BUSINESS AND PRINCIPLES OF CONSOLIDATION	NOTE 1— ORGANIZATION, BUSINESS AND PRINCIPLES OF CONSOLIDATION First Choice Healthcare Solutions, Inc. (the “Company”) was incorporated on December 15, 2011 in the state of Delaware . The consolidated financial statements are those of the Company and its owned subsidiary FCID Medical, Inc., incorporated on November 5, 2010 in the state of Florida, and its wholly owned subsidiary First Choice Medical Group of Brevard, LLC, incorporated on September 16, 2011 in the state of Delaware. All significant intercompany accounts and transactions have been eliminated in consolidation. On June 15, 2020, the Company filed a voluntary petition for relief under Chapter 11 of Title 11 of the United States Code in the Bankruptcy Court for the Middle District of Florida (the “Bankruptcy Court”). The Plan of Affiliated Debtors Pursuant to Chapter 11 of the United States Bankruptcy Code, as amended, modified or supplemented (the “Plan”) was confirmed by the Bankruptcy Court on February 23, 2021 and became effective on April 28, 2022, the date on which the Company emerged from bankruptcy (the “Effective Date”), with a new board of directors and certain new officers (see Note 13). The Company is actively engaged in implementing a defined growth strategy aimed at building a network of localized, integrated healthcare services platforms, comprised of nurse practitioner driven primary care clinics providing services including family primary care, anti-aging, dermatology, weight loss, hormone replacement therapy, functional and genetic testing, nutritional counseling, as well as behavioral health.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2023
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES Use of estimates The preparation of the financial statements in conformity with U. S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Significant estimates include the recoverability and useful lives of long-lived assets, provision against bad debt, the fair value of the Company’s stock, and stock-based compensation. Actual results may differ from these estimates. Revenue Recognition On January 1, 2018, the Company adopted the new revenue recognition accounting standard issued by the Financial Accounting Standards Board (“FASB”) and codified in the ASC as Topic 606 (“ASC 606”). The revenue recognition standard in ASC 606 outlines a single comprehensive model for recognizing revenue as performance obligations, defined in a contract with a customer as goods or services transferred to the customer in exchange for consideration, are satisfied. The standard also requires expanded disclosures regarding the Company’s revenue recognition policies and significant judgments employed in the determination of revenue. The Company applied the modified retrospective approach to all contracts when adopting ASC 606. As a result, at the adoption of ASC 606 what was previously classified as the provision for bad debts in the statement of operations is now reflected as implicit price concessions (as defined in ASC 606) and therefore included as a reduction to net operating revenues in 2018. For changes in credit issues not assessed at the date of service, the Company will prospectively recognize those amounts in other operating expenses on the statement of operations. For periods prior to the adoption of ASC 606, the provision for bad debts has been presented consistent with the previous revenue recognition standards that required it to be presented separately as a component of net operating revenues. The Company recognizes revenue when: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed or determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management’s judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Patient Service Revenue Our revenues relate to net patient fees received from various payers and patients themselves under contracts in which our performance obligations are to provide services to the patients. Revenues are recorded during the period our obligations to provide services are satisfied. The contractual relationships with patients, in most cases, also involve a third-party payer (Medicare, Medicaid, managed care health plans and commercial insurance companies, including plans offered through the health insurance exchanges) and the transaction prices for the services provided are dependent upon the terms provided by (Medicare and Medicaid) or negotiated with (managed care health plans and commercial insurance companies) the third-party payers. The payment arrangements with third-party payers for the services we provide to the related patients typically specify payments at amounts less than our standard charges and provide for payments based upon predetermined rates for services or discounted fee-for-service rates. Management continually reviews the contractual estimation process to consider and incorporate updates to laws and regulations and the frequent changes in managed care contractual terms resulting from contract renegotiations and renewals. Concentrations of credit risk The Company’s financial instruments are exposed to a concentration of customer risk and accounts receivable risk. Occasionally, the Company’s cash and cash equivalents in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management. Revenues and accounts receivable are concentrated between two major payers with the approximate risk level outlined below. SCHEDULE OF CONCENTRATIONS OF CREDIT RISK Concentration of Risk Revenue Concentration: 2023 2022 Year ended December 31, 2023 2022 Commercial Payor 1 10.9 % 32.0 % Commercial Payor 2 6.5 % 21.0 % Receivable Concentration: December 31, December 31, 2023 2022 Legal 32.3 % 14.6 % Commercial Payor 1 10.9 % 28.6 % Commercial Payor 2 6.5 % 22.5 % Concentration of Risk 6.5 % 22.5 % Accounts receivables Accounts receivables are carried at their estimated collectible amounts net of doubtful accounts. The Company analyzes its history and identifies trends for each major payer sources of revenue to estimate the appropriate allowance for doubtful accounts and provision for bad debts. Management regularly reviews data about these major payer sources of revenue in evaluating the sufficiency of the contractual allowances. Patient receivables are accounts receivables from services provided to patients who have third-party coverage. The Company analyzes contractually due amounts and provides a provision for bad debts, if necessary. The Company records a provision for bad debts in the period of service on the basis of past experience or when indications are the patients are unable or unwilling to pay the portion of their bill for which they are responsible. The difference between the standard rates (or the discounted rates if negotiated) and the amounts actually collected after all reasonable collection efforts have been exhausted, is charged off against the allowance for doubtful accounts. FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Net loss per share Basic net loss per common share is based upon the weighted-average number of common shares outstanding. Diluted net income per common share is based on the weighted-average number of common shares outstanding and potentially dilutive common shares outstanding and computed as follows: SCHEDULE OF BASIC NET LOSS PER COMMON SHARE 2023 2022 Year ended December 31, 2023 2022 Numerator: Net loss attributable to First Choice Healthcare Solutions, Inc. $ (8,261,964 ) $ (9,997,614 ) Denominator: Weighted-average common shares, basic 32,958,288 32,958,288 Weighted-average common shares, diluted 32,958,288 32,958,288 Basic: $ (0.25 ) $ (0.30 ) Diluted: $ (0.25 ) $ (0.30 ) The computation excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Basic net loss per share is computed on the basis of the weighted average number of common shares outstanding during each year. Diluted net loss per share is computed similar to basic net loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company uses the “if-converted” method for calculating the earnings per share impact of outstanding convertible debentures, whereby the securities are assumed converted and an earnings per incremental share is computed. Options, warrants and their equivalents are included in EPS calculations through the treasury stock method. In periods where losses are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. In addition, there were no vested restricted stock for periods presented. Potentially dilutive securities excluded from the basic and diluted net income per share are as follows: SCHEDULE OF ANTI-DILUTIVE WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING 2023 2022 December 31, 2023 2022 Convertible debt 2,810,648,817 430,902,049 Warrants to purchase common stock 11,774,164 11,246,433 Incentive shares payable issued with convertible notes 1,568,250 1,000,000 Restricted stock awards 1,357,308 1,357,308 Options to purchase common stock — — Total 2,825,348,539 444,505,790 Stock-based compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally re-measured on vesting dates and interim financial reporting dates until the service period is complete. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Stock-based compensation expense is recorded by the Company in the same expense classifications in the consolidated statements of operations, as if such amounts were paid in cash. Upon exercise of a common stock equivalent, the Company issues new shares of common stock out of its authorized shares. Long-lived assets The Company follows a “primary asset” approach to determine the cash flow estimation period for a group of assets and liabilities that represents the unit of accounting for a long-lived asset to be held and used. Long-lived assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less cost to sell. FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives of 5 to 15 years. The Company evaluates the recoverability of long-lived assets based upon forecasted undiscounted cash flows. Should impairment in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and ultimate disposition of the asset. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. Leases In February 2016, the FASB issued ASC 842, Leases , (“ASC 842”) . In accordance with ASC 842, the Company determines if an arrangement is a lease at inception. Operating lease assets and liabilities are recognized at the lease commencement date. Operating lease liabilities represent the present value of lease payments not yet paid. Operating lease assets represent our right to use an underlying asset and are based upon the operating lease liabilities adjusted for prepayments or accrued lease payments, initial direct costs, lease incentives, and impairment of operating lease assets. To determine the present value of lease payments not yet paid, we estimate incremental borrowing rates corresponding to the reasonably certain lease term. If the estimate of our incremental borrowing rate was changed, our operating lease assets and liabilities could differ materially. Finance leases lease assets and liabilities are recognized at the lease commencement date at the present value of the future lease payments not yet paid using the Company’s incremental borrowing rate, Assets acquired under finance lease are included in property and equipment, while finance lease obligations are included in other current liabilities and other long- term liabilities on the consolidated balance sheets. Income taxes The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of items that have been included or excluded in the financial statements or tax returns. Deferred tax assets and liabilities are determined on the basis of the difference between the tax basis of assets and liabilities and their respective financial reporting amounts (“temporary differences”) at enacted tax rates in effect for the years in which the temporary differences are expected to reverse. The Company follows a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Management has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s consolidated financial statements as of December 31, 2023 and 2022. The Company does not expect any significant changes in its unrecognized tax benefits within twelve months of the reporting date. Treasury Stock The Company uses the cost method when it purchases its own common stock as treasury shares and displays treasury stock as a reduction of shareholders’ equity. FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Fair Value of Financial Instruments Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) requires disclosure of the fair value of certain financial instruments. ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825-10 establishes three levels of inputs that may be used to measure fair value: ● Level 1 – Quoted prices in active markets for identical assets or liabilities. ● Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 – Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. The carrying value of the Company’s cash, accounts receivable, accounts payable, short-term borrowings (including lines of credit and notes payable), and other current assets and liabilities approximate fair value because of their short-term maturity. As of December 31, 2023, and 2022, the Company did not have any items that would be classified as level 1, 2 or 3 disclosures. Reclassifications Certain reclassifications have been made to prior year data to conform to the current year’s presentation. These reclassifications had no impact on reported income or losses. Recent accounting pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated financial statements. The Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its consolidated financial position or results of operations. Unlisted other accounting standards that have been issued by the FASB or other standards-setting bodies are not currently expected to have a material effect on the Company’s consolidated financial position, results of operations or cash flows. In July 2023, the FASB issued ASU 2023-03, Presentation of Financial Statement (Topic 205), Income Statement - Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity (Topic 480), Equity (Topic 505), and Compensation - Stock Compensation (Topic 718) FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, In July 2021, the FASB issued ASU 2021-05, Lessors—Certain Leases with Variable Lease Payments In May 2021, the FASB issued ASU 2021-04, Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity In December 2019, the FASB issued ASU 2019-12, Income Taxes (ASC 740) – Simplifying the Accounting for Income Taxes

PROPERTY, PLANT, AND EQUIPMENT

PROPERTY, PLANT, AND EQUIPMENT	12 Months Ended
PROPERTY, PLANT, AND EQUIPMENT	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT, AND EQUIPMENT	NOTE 3 — PROPERTY, PLANT, AND EQUIPMENT Property, plant and equipment at December 31, 2023 and 2022 are as follows: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT 2023 2022 2023 2022 Building improvements $ 110,838 $ 114,980 Computer equipment 70,636 100,510 Medical equipment 221,297 579,508 Office equipment 20,866 39,854 Property plant and equipment, gross 423,637 834,852 Less: accumulated depreciation (161,394 ) (364,149 ) Property plant and equipment, net $ 262,243 $ 470,703 During the year ended December 31, 2023 and 2022, depreciation expense charged to operations was $ 42,181 and $ 88,562 , respectively. During January 2022, as a result of its Bankruptcy Plan approval (see Note 13), the Bankruptcy Court approved the rejection of two satellite clinic location leases in Melbourne, Florida and Merritt Island. As a result, $ 30,578 in unamortized leasehold improvements were written off as loss on disposal. During 2023, the Company disposed of physical therapy equipment and furniture and fixtures with a book value of $ 113,869 , recognizing a loss on disposal. During October of 2022, the Company disposed of physical therapy equipment with a book value of $ 82,560 , recognizing a loss on disposal.

INVESTMENTS

INVESTMENTS	12 Months Ended
INVESTMENTS	Dec. 31, 2023
Investments, All Other Investments [Abstract]
INVESTMENTS	NOTE 4 — INVESTMENTS On September 10, 2021 the Company entered in a Member Interest Purchase Agreement to acquire the Membership Interests in Care America at Maitland, LLC, a licensed but inoperative pharmacy services provider, for the purchase price of $ 150,000 with a closing date of October 1, 2021. In 2022, the company re-evaluated this strategic direction which absolved the requirement for a retail-based pharmacy. As a result, during the year ended December 31, 2022, Care America of Maitland, LLC was dissolved and the Company realized $ 150,000 in loss on impairment in its investment in its Membership Interest in Care America at Maitland, LLC. On March 1, 2023, the Company entered an agreement with Coastal Neurology, Inc. (“Coastal”) to provide for the escrow of a non-refundable good faith deposit of $ 150,000 to cover transaction costs in conjunction with the Company’s proposed stock purchase agreement of Coastal. Under the terms of the agreement, if the Company failed to undertake a funding offering as specified in the agreement by March 31, 2023, and therefor was unable to close the acquisition by May 30, 2023 because of lack of funds, then the escrow deposit was to be released in full to Coastal no later than May 31, 2023. As the Company was only able to make $ 103,000 of the required good faith deposit in full to the escrow agent, the proposed Coastal acquisition was abandoned and the $ 103,000 was written off. FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023

LINES OF CREDIT

LINES OF CREDIT	12 Months Ended
LINES OF CREDIT	Dec. 31, 2023
Lines Of Credit
LINES OF CREDIT	NOTE 5 — LINES OF CREDIT Line of credit, CT Capital On June 13, 2013, we entered into a Loan and Security Agreement (the “Loan Agreement”) with C.T. Capital, Ltd, (“Lender”) a Florida Limited Partnership. Under the Loan Agreement and subsequent amendments, Lender committed to make an accounts receivable line of credit to a maximum aggregate amount of $ 2,500,000 . The Lender was also allowed to convert all or any portion of the outstanding principal or interest up to $ 2,000,000 on the loan into the Company’s common stock at a price equal to $ 0.75 per share. During 2021, the Loan Agreement was determined to be a general unsecured creditor under the Bankruptcy Plan, eligible to receive pro rata share distributions. At the time of the Bankruptcy Plan approval, the balance of the Loan Agreement was $ 1,108,851 and Lender was paid its portion of the distribution of $ 21,872 in April 2022.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
NOTES PAYABLE	Dec. 31, 2023
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 6— NOTES PAYABLE Non-Convertible Notes Payable During the years ended December 31, 2022 and December 31, 2021, the Company issued eighteen non-convertible notes payable to individuals for a total face value of $ 2,076,158 . The notes were due within 60 days from the dates of issuance, were interest free, have original issuance discounts totaling $ 408,000 and were unsecured. During the years ended December 31, 2023, 2022, and 2021, the Company repaid or refinanced principal of $ 156,000 , $ 310,000 , and $ 817,521 , respectively. The balance of the non-convertible notes payable as of December 31, 2023 and 2022 is $ 792,637 and $ 792,637 , respectively. PPP Loans In 2020, the Company and its two subsidiaries received Paycheck Protection Plan (“PPP”) loans under the Cares Act totaling $ 1,386,580 . The PPP loans were expected to be forgiven by the U.S. Small Business Association (“SBA”) and as such, were not made eligible for any distributions under the amended joint Plan of Reorganization which was approved on February 23, 2021(the “Plan”). The Plan further required the Company to file proper forgiveness applications with the SBA no later than February 19, 2021. The Company successfully filed for and received forgiveness confirmation for one of the PPP loans for $ 103,618 plus interest. The remaining two PPP loans forgiveness applications were never properly completed and filed by former management. As of January 17, 2023, the SBA’s website shows those two remaining PPP loans reflected as “Charged Off”. As a result of this recent discovery, the Company has reinitiated forgiveness applications with the SBA and expects those loans to be forgiven in full. As of December 31, 2023 and December 31, 2022, the Company had a total of PPP loans payable of $ 1,283,624 and $ 1,283,624 , respectively, including accrued interest, which are expected to be forgiven by the SBA in mid 2024. Non-convertible notes payable as of December 31, 2023 and 2022 are comprised of the following: SCHEDULE OF NON CONVERTIBLE NOTES PAYABLE December 31, December 31, December 31, December 31, 2023 2022 Notes Payable $ 2,909,119 $ 1,113,925 Note Payable - Equipment - 36,538 PPP Loans Payable 1,283,624 1,283,624 Less current portion (2,909,119 ) (1,150,463 ) Long term portion $ 1,283,624 $ 1,283,624 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Fees and discounts are deferred and amortized over the life of the related note payable. During the years ended December 31, 2023 and 2022, the Company recognized a total of $ 2,135,500 and $ 441,703 , respectively, from the amortization of original issuance debt discounts. The outstanding balance of debt discount at December 31, 2023 and 2022 was $ 0 and $ 0 , respectively. Convertible Notes Payable 10% OID Senior Secured Convertible Notes During 2020 to 2022, the Company entered into Security Purchase Agreements with lenders for the sale of 10% original issue discount senior secured promissory notes (“10% Notes”)and warrants to purchase shares of the Company’s common stock equal to 50% of the face value. The 10% Notes accrue interest at 10% per annum payable quarterly, are convertible into shares of the Company’s common stock at the option of the holder at any time at a fixed ceiling price of $0.75 per share. The 10% Notes have full ratchet and anti-dilution provisions, a principal adjustment provision upon default, providing for a principal increase to 110% at maturity if unpaid, 120% at six months if unpaid and 130% at 12 months if unpaid. The 10% Notes were due March 31, 2022 and to date, all default provisions have been waived. The amounts due under the 10% Secured Convertible Notes are secured by assets of the Company pursuant to a security agreement. During the year ended December 31, 2022, the Company issued one 10% Note with a face amount of $ 660,000 and an original issuance discount of $ 60,000 for cash of $ 600,000 . The holder received 330,000 warrants to purchase the Company’s common stock, recognizing $ 7,616 in a debt discount from warrant valuation. Warrants to purchase shares of the Company’s common stock warrants have a five-year term, are exercisable upon the completion of a “Qualified Financing” at a cash exercise price equal to the lower of 93.75% of the per share price of Company’s common stock sold to third-party investors in that Qualified Financing, or $0.75 per share, subject to adjustment. The value of the warrants was recorded as debt discounts that are being amortized to interest expense over the life of the notes. At December 31, 2023 and 2022, the balance of 10% notes was $ 5,973,000 and $ 5,973,000 , original issuance discounts were $ 0 and $ 175,491 , discounts from warrants were $ 0 and $ 155,261 , discounts from deferred finance costs were $ 0 and $ 40,311 , and accrued interest was $ 828,527 and $ 1,489,291 , respectively. During the years ended December 31, 2023 and 2022, the Company recognized $ 0 and $ 235,491 in interest expense from the amortization of original issuance discounts, $ 0 and $ 162,877 in interest expense from the amortization of debt discounts from warrants, $ 0 and $ 40,311 from the amortization of deferred finance costs, and $ 660,764 and $ 594,769 in accrued interest, respectively. 35% OID Super Priority Senior Secured Convertible Notes During the years ended December 31, 2023 and 2022, the Company entered into Security Purchase Agreements with lenders for the sale of 35% original issue discount senior secured promissory notes (“35% Notes”), warrants to purchase shares of the Company’s common and shares of the Company’s common stock as incentives. The 35% Notes have a 35% original issuance discount being amortized to interest expense through maturity, are non-interest bearing, are due at the earlier of six months from the date of issue or upon the occurrence of a liquidity event and are prepayable by the Company at any time at a premium of 120% of the outstanding balance. Upon an occurrence of default, the holder shall have the right to convert the 35% Note and outstanding interest at the lower of a discount to market or subsequent financings. The amounts due under the 35% Notes are secured by assets of the Company pursuant to a security agreement. During the years ended December 31, 2023 and 2022, the Company issued 35% Notes with a face value of $ 538,462 and $ 5,062,000 , original issuance discounts of $ 188,462 and $ 1,772,000 and $ 70,000 and $ 241,000 of deferred financing costs for cash of $ 280,000 and $ 2,659,000 , refinancing of 10% notes of $ 0 and $ 390,000 , respectively. The holders received 269,231 and 3,005,960 warrants to purchase the Company’s common stock and 100,000 and 1,000,000 shares of the Company’s common stock during the years ended December 31, 2023 and 2022, respectively. FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Warrants to purchase shares of the Company’s common stock warrants have a five-year term, are exercisable upon the completion of a Qualified Financing at a cash exercise price equal to 93.75% of the per share price of Company’s common stock sold to third-party investors in a Qualified Financing. At December 31, 2023 and 2022, the balance of 35% notes was $ 5,600,462 and $ 5,062,000 , original issuance discounts were $ 0 and $ 203,195 , discounts from warrants were $ 0 and $ 4,806 , discounts from deferred finance costs were $ 0 and $ 12,940 and discounts from incentive shares were $ 0 and $ 3,084 , respectively. The original issuance discount, deferred financing costs and the relative fair value of the warrants and incentive shares are being amortized to interest expense through maturity. During the years ended December 31, 2023 and 2022, the Company recognized $ 224,025 and $ 1,568,805 in interest expense from the amortization of original issuance discounts, $ 1,672 and $ 151,774 in interest expense from the amortization of debt discounts from warrants, $ 0 and $ 228,060 from the amortization of deferred finance costs, and $ 48,774 and $ 900 in amortization of incentive shares, respectively. 20% OID Senior Secured Convertible Notes Payable During 2023, the Company entered into Security Purchase Agreements with lenders for the sale of 20% original issue discount senior secured promissory notes (“20% Notes”), warrants to purchase shares of the Company’s common stock with a five-year term, exercisable at any time at the option of the holder at a cash exercise price equal to 93.75% of the per share price of Company’s common stock sold to third-party investors in a qualified financing and incentive shares of the Company’s common stock. The 20% Notes accrue interest at 10% per annum, principal and interest are due at the earlier of six months from the date of issue or upon the occurrence of a liquidity event. The holder shall have the right to convert the 20% Notes and outstanding interest on a Qualified Financing at a price equal to 85% of the offering price, or a 15% discount to the volume weighted average price of the Company’s common stock for the five days preceding the dates of conversions, subject to a maximum price of $1.00. The amounts due under the 20% Notes are secured by assets of the Company pursuant to a security agreement. During the year ended December 31, 2023, the Company issued 20% Notes with a face value of $ 468,250 and original issuance discounts of $ 93,250 for cash of $ 375,00 . The holders received warrants to purchase 233,500 shares of the Company’s common stock and 468,250 incentive shares of the Company’s common stock. At December 31, 2023 and 2022, the balance of 20% notes was $ 468,250 and original issuance discounts were $ 85,000 . Accrued interest totaled $ 1,727 at December 31, 2023. The original issuance discount, relative fair value of the warrants and incentive shares are being amortized to interest expense through maturity. During the year ended December 31, 2023, the Company recognized $ 8,250 in interest expense from the amortization of original issuance discounts of the 20% Notes and $ 1,803 in amortization of incentive shares and $ 1,727 in accrued interest on the 20% Notes. Convertible notes payable as of December 31, 2023 and 2022 are comprised of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE December 31, 2023 December 31, 2022 10% OID Senior Convertible Notes Payable, past due, interest at 10 %, secured by assets, convertible at $ 0.75 per share $ 5,973,000 $ 5,973,000 35% OID Super Priority Senior Convertible Notes Payable, due in 2 from date of issuance, interest at 35 %, secured by assets, convertible upon qualifying financing 5,600,462 5,062,000 20% OID Senior Convertible Notes Payable, past due, interest at 10 %, secured by assets, convertible at max $ 1.00 per share 468,250 - Total 12,041,712 11,035,000 Less: unamortized discounts - (595,108 ) Total $ 12,041,712 $ 10,439,892 Less current portion (12,041,712 ) (10,439,892 ) Long-term portion $ - $ - FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 As a result of the issuance of the above convertible debt, the Company incurred approximately $ 527,051 in fees and commissions as well as $ 3,002,702 in original issuance discounts. Fees and discounts are deferred and amortized over the life of the related convertible note. During the years ended December 31, 2023 and 2022, the Company recognized a total of $ 281,712 and $ 1,894,500 , respectively, from the amortization of original issuance debt discounts. The outstanding balance of debt discount at December 31, 2023 and 2022 was $ 85,000 and $ 0 , respectively.

LEASES

LEASES	12 Months Ended
LEASES	Dec. 31, 2023
Leases
LEASES	NOTE 7— LEASES Operating Leases As a result of the adoption of ASC 842 on January 1, 2021, the Company recognized a lease liability which represents the present value of the remaining operating lease payments discounted using our incremental borrowing rate of 5.0 %, and a right-of-use asset. Operating leases consist of an office and a clinic location and have remaining terms of approximately 7 and 1 years, respectively, and both include options to extend the leases for additional periods. Generally, the lease term is the minimum of the noncancelable period of the lease or the lease term inclusive of reasonably certain renewal periods. If the estimate of our reasonably certain lease term was changed, our depreciation and rent expense could differ materially. Maturities of the above lease liabilities are as follows as of December 31, 2023: SCHEDULE OF MATURITIES OF LEASE LIABILITIES 2024 $ 299,244 2025 596,223 2026 368,340 2027 377,442 Thereafter 1,452,951 Total Lease Payments 3,094,200 Less Interest (352,437 ) Total Lease Liabilities $ 2,741,763 Less: Current Portion (299,244 ) Long-Term Liabilities $ 2,442,519 Sale/Leaseback On March 31, 2016, the Company entered into a lease of Marina Towers under a sale/leaseback transaction, via a 10-year absolute triple-net master lease agreement, to expire in 2026. The Company has two successive options to renew the lease for five-year periods on the same terms and conditions and did not have any residual interest or the option to repurchase the facility at the end of the lease term. During October 2021, the Company, through the eighteenth judicial circuit court in Brevard County, Florda, received an order approving joint stipulation for alternative resolution to the Company’s real estate lease in Melbourne, Florida. The order terminated the Company’s use of floors three and four of the building immediately, while terminating its right to possession and use of floors three and five at December 31, 2021. The order also terminated the existing lease payment schedule, replacing it with the following: ● Payment of $ 50,000 on October 12, 2021 ● The following rent installment payments: SCHEDULE OF RENT INSTALLMENT PAYMENTS I. $ 200,000 by October 19, 2021 II. $ 250,000 by November 15, 2021 III. $ 306,166 by December 15, 2021 IV. $ 275,000 by January 7, 2022 V. $ 31,166 by January 15, 2022 VI. $ 300,000 by February 8, 2022 VII. $ 31,166 by February 15, 2022 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Upon receipt of the order, the Company recorded a liability and lease settlement expense for the amount of the order, or $ 1,443,498 . As of December 31, 2023, the Company has paid approximately $ 200,000 of this obligation and has an open accounts payable liability remaining of approximately $ 1,200,000 . The Company is working to reach a settlement with the landlord. Finance Leases The Company adopted ASC 842 on January 1, 2021. On May 31, 2018, the Company entered into a lease agreement for the use of equipment with 60 monthly payments of $ 2,112 payable through April 2023 with an effective interest rate of 5.00 % per annum. The Company failed to make all payments as required under the lease agreement which resulted in the lender filing a complaint in the County Court of Brevard County, Florida (“Court”). In June 2023 the Court issued an order to the Company to return the equipment. The Company has accrued $ 19,473 to cover final payment and subsequently has reached an agreement to settle this debt for $ 9,000 .

CAPITAL STOCK

CAPITAL STOCK	12 Months Ended
CAPITAL STOCK	Dec. 31, 2023
Equity [Abstract]
CAPITAL STOCK	NOTE 8 — CAPITAL STOCK Series A Preferred Convertible Stock The Company is authorized to issue 40,000 shares, $ 0.01 par value Series A preferred stock. Each share of the Series A preferred stock is convertible into 10,000 shares of common stock in the Company. The Series A 10% Convertible Preferred Stock shall have a 10 % dividend rate and have preference in liquidation so that holders of Series A 10% Convertible Preferred Stock are paid in full prior to any payments to holders of common stock of the Corporation. The Series A 10% Convertible Preferred Stock shall be automatically converted into shares of common stock of the Corporation on the effective date of the Corporation’s S-1 filing with the Securities Exchange Commission. In the second quarter of 2022, the Company issued 141 shares of Series A preferred stock with a par value of $ 0.01 per share and a purchase price of $ 6,750 per share to 15 investors for $ 1,057,200 which includes a 10 % discount of $ 105,450 and cash of $ 951,750 . The terms of these Series A issuances included a 10 % share price discount and a 10 % dividend. The Company paid $ 53,994 in fees to brokers related to these issuances. In the second quarter of 2023, the Company sold 6 shares of Series A, 10% convertible preferred stock, with a par value of $ 0.01 per share and a purchase price of $ 7,500 per share to 1 investor for $ 50,000 which includes a 10 % discount of $ 5,000 and cash of $ 45,000 . The Company paid $ 0 in fees to brokers related to these issuances. As of December 31, 2023, and 2022, the total Series A preferred shares outstanding were 147 and 141 shares, respectively. FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Proposed Series B Preferred Convertible Stock In the fourth quarter of 2023, contingent to a Qualified Financing occurring no later than November 30, 2023, the Company proposed the exchange of (i) all outstanding 10% Senior Secured Convertible Notes including accrued interest, (ii) all outstanding 35% Senior Secured Convertible Notes including accrued interest, (iii) all outstanding Promissory Notes including accrued interest, (iv) all outstanding Series A Preferred Convertible Stock including accrued dividends payable, and (v) all open trade payables, for shares of a newly proposed Series B preferred stock with an exchange value of $10 per share. The proposed exchange also included the exchange of all warrants to purchase common stock previously issued in conjunction with (i), (ii), (iii), and (iv) above for new warrants at a quantity calculated at 80% of the original face value of each of the notes and a holder’s initial investment in the Series A Preferred Convertible Stock. The proposed exchange agreements all stated that the proposed exchange would be null and void if the Company did not close a Qualified Financing by November 30, 2023. Since no such transaction took place by November 30, 2023, the proposed exchange did not occur. Common stock During the years ended December 31, 2023, and December 31, 2022, the Company did not issue any shares of its common stock. In connection with the issuance of the 35% OID Super Priority Convertible Notes in 2022, the Company was to issue 1,000,000 incentive shares of unrestricted common stock. In connection with the issuance of the 35% OID Super Priority Convertible Notes in 2023, the Company was to issue 100,000 incentive shares of unrestricted common stock. In connection with the issuance of the 20% OID Convertible Notes in 2023, the Company was to issue 468,250 incentive shares of unrestricted common stock. As of December 31, 2023, none of the incentive shares were issued and were recorded as a Common Share Payable current liability. In the first quarter 2018, the Company and Steward Health Care System LLC (“Steward”) entered into a Stock Purchase Agreement (the “Purchase Agreement”). Pursuant to the terms of the Purchase Agreement, the Company issued five ( 5 ) million shares of common stock in exchange for cash proceeds of $ 7.5 million. The Company agreed that, upon demand from Steward after the six month anniversary of the Closing Date, the Company shall use its reasonable best efforts to prepare and file with the SEC, a registration statement and such other documents as may be necessary in the advice of counsel for the Company, and use its commercially reasonable efforts to have such registration statement declared effective in order to comply with the provisions of the Securities Act of 1933, as amended, so as to permit the registered resale of the common shares. In addition, the Company has agreed that, on or after April 1, 2022, upon ninety (90) days prior written notice, Steward may sell fifty percent (50%) of the common stock to the Company one-time during each of the following two (2) calendar years thereafter at a price equal to the purchase price under the Purchase Agreement pro-rated for the number of shares being purchased. Notwithstanding the foregoing, the put option shall automatically terminate and be of no further force and effect in the event the market capitalization (as defined in the Purchase Agreement) of the Company is equal to or more than $100,000,000 at any time after the date of the Purchase Agreement. The put option was eliminated as part of the final bankruptcy decree (see Note 13).

STOCK OPTIONS, WARRANTS AND RES

STOCK OPTIONS, WARRANTS AND RESTRICTED STOCK UNITS	12 Months Ended
STOCK OPTIONS, WARRANTS AND RESTRICTED STOCK UNITS	Dec. 31, 2023
Stock Options Warrants And Restricted Stock Units
STOCK OPTIONS, WARRANTS AND RESTRICTED STOCK UNITS	NOTE 9 — STOCK OPTIONS, WARRANTS AND RESTRICTED STOCK UNITS Options On March 14, 2012, we adopted our 2011 Incentive Stock Plan (the “2011 Plan”), pursuant to which 500,000 shares of our Common Stock are reserved for issuance as awards to employees, directors, officers, consultants, and other service providers of our Company and its subsidiaries (an “Optionee”). The term of the 2011 Plan is ten years from January 6, 2012, its effective date. On December 29, 2023, by resolution, the Company’s Board of Directors formally terminated the 2011 Plan. FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Restricted Stock Units (“RSU”) Transactions involving restricted stock units issued are summarized as follows: SCHEDULE OF RESTRICTED STOCK UNITS ISSUED Restricted shares units issued as of December 31, 2021 1,357,308 Granted — Forfeited — Restricted shares units issued as of December 31, 2022 1,357,308 Granted — Forfeited — Total Restricted Shares Issued at December 31, 2023 1,357,308 During the years ended December 31, 2023 and December 31, 2022, the Company granted 0 performance-based, restricted stock units. As of December 31, 2023, stock-based compensation related to restricted stock awards of $ 0 remains unamortized. Warrants The Company issued 4,210,960 and 527,731 warrants in 2023 and 2022 respectively to employees, consultants, and in connection with debt issuances. In the years ended December 31, 2023 and 2022, the issued warrants had an estimated fair value of $ 1,672 and $ 164,196 , on the date of issuance, respectively. Transactions involving stock warrants issued are summarized as follows: SCHEDULE OF STOCK WARRANT ISSUED Number of Shares Outstanding at December 31, 2021: 7,035,473 Issued 4,210,960 Exercised — Expired — Outstanding at December 31, 2022: 11,246,433 Issued 527,731 Exercised — Expired — Outstanding at December 31, 2023: 11,774,164

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10 - COMMITMENTS AND CONTINGENCIES Employee employment contracts The Company, from time to time, enters into employment contracts with its healthcare providers. These contracts are generally for a three (3) year term; may be terminated for “Cause,” as defined therein; include customary provisions for restrictive covenants; and provide for compensation that is derived from the revenue generated by work performed by the healthcare providers. Litigations, Claims and Assessments From time to time, we may become involved in lawsuits and legal proceedings which arise in the ordinary course of business including potential disputes with patients. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. Our contracts with hospitals require us to indemnify them and their affiliates for losses resulting from the negligence of our healthcare providers. FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Although we currently maintain liability insurance coverage intended to cover professional liability and certain other claims, we cannot assure that our insurance coverage will be adequate to cover liabilities arising out of claims asserted against us in the future where the outcomes of such claims are unfavorable to us. Liabilities in excess of our insurance coverage, including coverage for professional liability and certain other claims, could have a material adverse effect on our business, financial condition, and results of operations. On May 31, 2018, the Company entered into a lease agreement for the use of equipment with 60 monthly payments of $ 2,112 payable through April 2023 with an effective interest rate of 5.00 % per annum. The Company failed to make all payments as required under the lease agreement which resulted in the lender filing a complaint in the County Court of Brevard County, Florida (“Brevard Court”). In June 2023 the Brevard Court issued an order to the Company to return the equipment. The lender subsequently liquidated the equipment from which the proceeds were netted against the total claim. On January 25, 2024, the Brevard Court granted a $ 19,473 judgement in favor of the lessor of an equipment lease. In March 2024, the Company and the creditor have negotiated a revised settlement amount of $ 9,000 . On September 20, 2021, GMR Melbourne, LLC (“GMR”) filed a complaint in The Eighteenth Judicial Circuit Court in Brevard County, Florda for breach of contract as it relates to a facilities Lease Agreement entered into in March 2017, claiming the Company defaulted on the lease payments totaling $ 1,455,095 . During October 2021, the Company, through The Eighteenth Judicial Circuit Court in Brevard County, Florda, received an order approving joint stipulation for alternative resolution to the Company’s real estate lease in Melbourne, Florida. The order terminated the Company’s use of floors three and four of the building immediately, while terminating its right to possession and use of floors three and five at December 31, 2021. The order also replaced the existing lease payment schedule with a series of eight payments to be completed by February 15, 2022. Upon receipt of the order, the Company recorded a liability and lease settlement expense for the amount of the order, or $ 1,443,498 . As of December 31, 2023, the Company has paid approximately $ 200,000 of this obligation and has an open accounts payable liability remaining of approximately $ 1,200,000 . The Company is working to reach a settlement with the landlord. On May 11, 2023, Coastal Neurology, Inc. (“Coastal”) filed a complaint in The Circuit Court of the Seventh Judicial Circuit in and for Volusia County, Florida, for breach of contract as it relates to an Escrow Agreement and a failure to pay Coastal $ 100,000 , seeking damages, costs, and interest. The Company asserts that no funds were required to be deposited under the escrow agreement, and that the escrow agreement is not valid and enforceable under Florida law. At December 7, 2023, the Company received correspondence from attorneys retained by CBL & Associates Properties, Inc. (“CBL”) as it relates to the collection of remaining lease payments plus collection costs on a care facility Lease Agreement where the Company vacated the premises on August 24, 2022, and defaulted on the remaining lease payments totaling $ 66,999 . The total amount being sought by the collection attorney including collection costs is $ 84,051 which is accrued by the company The Company is working to reach a settlement with CBL. On May 31, 2023, MBABJB Holdings Family Limited Partnership (“MBAB”) filed a complaint in The Circuit Court of the Eighteenth Judicial Circuit in and for Brevard County, Florida for breach of contract as it relates to a facilities Lease Agreement entered into on January 4, 2017, claiming the Company defaulted on the lease payments totaling $ 87,350 . On August 24, 2023, the plaintiffs filed a motion for a summary judgment to Default. At December 12, 2023, the Plaintiff’s motion was granted for the sum of $ 102,884 including attorney fees and costs which is accrued by the company. On June 15, 2020, Ackerman, LLP was engaged by the Company to represent the Company in its bankruptcy filing and proceedings. Ackerman was awarded fees by the court totaling $ 548,000 , inclusive of a payment plan. The Company defaulted on the payment plan obligation and as a result, Ackerman filed a motion for summary judgment for the unpaid fees. The motion was granted by the court. The Company was able to partially satisfy the judgment, however, $ 203,115 of these legal fees remain unpaid. The Company is named as a defendant in several employment related matters primarily resulting from unpaid wages following restructuring related staff reductions and terminations, the majority of the cases have been settled and paid directly or through DOL minimum wage collection and distribution to hourly employees. FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11 - INCOME TAXES The following is a breakdown of the loss before the provision for income taxes: SCHEDULE OF LOSS BEFORE PROVISION FOR INCOME TAXES Year Ended December 31, 2023 2022 Loss before provision for income taxes $ (8,171,232 ) $ (9,943,702 ) The Company has not filed federal or state tax returns and has not recorded any impacts to its deferred tax amounts carried on the balance sheet for any years after the calendar year ended December 31, 2019. As a result, the deferred tax amounts carried on the balance sheets as of December 31, 2023 and December 31, 2022 have remained unchanged. SCHEDULE OF INCOME TAX EXPENSE/(BENEFIT) Year ending December 31, 2023 2022 Current Federal $ — $ — State — — Total current — — Deferred Federal (1,853,757 ) (1,853,757 ) State (189,451 ) (189,451 ) Total deferred (2,043,708 ) (2,043,708 ) Change in valuation allowance 2,043,708 2,043,708 Total income tax expense/(benefit) $ — $ — The Company accounts for income taxes in accordance with ASC 740, which requires that the tax benefit of net operating losses, temporary differences and credit carryforwards be recorded as an asset to the extent that management assesses that realization is “more likely than not.” Realization of the future tax benefits is dependent on the Company’s ability to generate sufficient taxable income within the carryforward period. Because of the Company’s recent history of operating losses, management believes that recognition of the deferred tax assets arising from the above-mentioned future tax benefits is currently not likely to be fully realized and, accordingly, has provided a valuation allowance as of December 31, 2023 and 2022. The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740,”Income Taxes”. Deferred tax assets are recognized for deductible temporary differences and operating loss carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws on the date of enactment. The Company’s deferred tax assets are as follows: SCHEDULE OF DEFERRED TAX ASSETS Year Ended December 31, 2023 2022 Deferred tax assets: NOL Carryforward $ 6,391,691 $ 6,391,691 AMT Credit 111,950 111,950 Fixed assets and intangibles — — Stock Compensation — — Accruals and other — — Total deferred tax assets $ 6,503,641 6,503,641 Valuation allowance (6,391,641 ) (6,391,641 ) Net deferred tax asset $ 111,950 $ 111,950 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Net operating losses and tax credit carryforwards as of December 31, 2023, are as follows: SCHEDULE OF NET OPERATING LOSSES AND TAX CREDIT CARRYFORWARDS Amount Net operating losses, federal & state $ 6,391,691 The net operating loss and tax credit carryforwards was last calculated upon the filing of the Company’s 2019 Federal tax returns. Subsequent returns have not been filed as of the date of this report due to ongoing liquidity constraints. The Company has only experienced additional operating losses in the fiscal periods since 2019. Utilization of U.S. net operating losses and tax credit carryforwards may be limited by “ownership change” rules, as defined in Section 382 of the Internal Revenue Code. Similar rules may apply under state tax laws. The Company has not conducted a study to-date to assess whether a limitation would apply under Section 382 of the Internal Revenue Code as and when it starts utilizing its net operating losses and tax credits. The Company will continue to monitor activities in the future. In the event the Company previously experienced an ownership change, or should experience an ownership change in the future, the amount of net operating losses and research and development credit carryovers available in any taxable year could be limited and may expire unutilized. The Company establishes reserves for uncertain tax positions based on the largest amount that is more-likely-than-not to be sustained. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. It is the Company’s policy to recognize interest and penalties related to income tax matters in income tax expense. As of December 31, 2023, and 2022, respectively, the Company has no accrued interest or penalties related to uncertain tax positions. FASB ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of December 31, 2023. The Company is not currently aware of any issues under review that could result in significant payments, accruals or material deviation from its position.

GOING CONCERN

GOING CONCERN	12 Months Ended
GOING CONCERN	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 12 – GOING CONCERN The accompanying consolidated financial statements have been prepared on a going concern basis of accounting which contemplates continuity of operations, realization of assets, liabilities, and commitments in the normal course of business. The accompanying consolidated financial statements do not reflect any adjustments that might result if the Company is unable to continue as a going concern. The Company has a working capital deficit as of December 31, 2023 and has generated recurring net losses since its emergence from bankruptcy in April 2022. During the fiscal year ended December 31, 2023, the Company experienced operating losses of approximately $ 8.2 million and corresponding cash outflows from operations of $ 6.8 million. This performance reflected challenges in operating and restructuring the company as a result of the previous issues that confronted the Company in the healthcare market, such as growing referral bases and negotiating favorable contract rates with third party payors for services rendered, as well as the negative impact of the CEO indictment in November 2018 and the bankruptcy from June 2020. As a result of the former CEO’s actions the Company has been subject to litigation as well as incurring damage to its relationships with its employees and referral sources. The Company’s ability to continue as a going concern is dependent upon the success of its continuing efforts to acquire profitable companies, grow its revenue base, reduce operating costs, especially as related to provider services, and access additional sources of capital, and/or sell assets. The Company believes that it will be successful in repairing its relationships with employees and referral sources, generating growth and improved profitability resulting in improved cash flows from operations. Additionally, headcount was reduced in October 2021 and again in January 2023 to generate reductions in operating costs while the Company focused on developing and executing its future business strategy. However, in order to execute the Company’s business development plan, which there can be no assurance we will achieve, the Company may need to raise additional funds through public or private equity offerings, debt financings, corporate collaborations or other means and potentially reduce operating expenditures. If the Company is unable to secure additional capital, it may have to curtail its business development initiatives and take additional measures to reduce costs in order to conserve its cash, thus raising substantial doubt about its ability to continue as a going concern more than one year from the date of issuance of the 2023 financial statements included in this filing. FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023

BANKRUPTCY

BANKRUPTCY	12 Months Ended
BANKRUPTCY	Dec. 31, 2023
Bankruptcy
BANKRUPTCY	NOTE 13 – BANKRUPTCY On June 15, 2020 (the “Petition Date”), the Company, First Choice Healthcare Solutions, Inc., and its wholly owned subsidiaries, First Choice Medical Group of Brevard, LLC, FCID Medical, Inc., and Marina Towers, LLC (collectively, the “Debtors”), filed a voluntary petition for relief under Chapter 11 of Title 11 of the United States Code in the Bankruptcy Court for the Middle District of Florida (the “Bankruptcy Court”). As of the Petition Date, the Debtors were defendants in multiple lawsuits. The main goals of the Debtors in filing Bankruptcy was to confirm a plan of reorganization assuring a fair distribution of the Debtors’ assets to its creditors, attempt to bring as many assets in the form of settlements with the Debtors’ various claimants into the estate, and also establish a claims resolution process to resolve the securities arbitration and litigation claims in a fair and cost-effective manner. The Debtors Amended Joint Plan of Bankruptcy Under Chapter 11 of the United States Bankruptcy Code (the “Plan”) was confirmed by the Bankruptcy Court on February 23, 2021 and became effective on April 28, 2022, the date on which the Company emerged from bankruptcy (the “Effective Date”). The Company installed a new board of directors, with the operations of the Debtors continuing to be overseen by the Debtors existing executive officers. The Company did not experience an ownership change under Section 382 of the Internal Revenue Code (the “Code”). and believe the total available and utilizable net operating loss (“NOL”) at December 31, 2023 is approximately $ 6.4 million with was no limit under Section 382 of the Code on the use as of December 31, 2023 (see Note 11: Federal Income Taxes to the consolidated financial statements in Item 8 of this Annual Report on 10-K). Due to there being no change to the equity interests in the Company as a result of the Bankruptcy, the criteria for applying fresh-start reporting on emergence were not met. In connection with the Plan becoming effective, among other things: ● The Debtors were approved to fund distributions under the Plan with a capital raise in an amount of up to $ 2,500,000 with an overallotment amount of an additional $ 500,000 , for an aggregate of $ 3,000,000 million dollars through the insurance of secured convertible promissory notes (“Secured Convertible Notes”) issued at an original issue discount of 10 %. The Secured Convertible Notes are due two years from the date of issuance, accrue interest at a rate of 10 % per annum to be paid quarterly either in cash or in shares of the Company’s common stock, as determined by the Debtor, secured by a first priority lien on all Debtor assets other than those already subject to first priority liens. Principal and accrued interest is to be converted on or before the maturity date into shares of Debtor common stock issued its next common stock offering in an aggregate amount of at least $10,000,000 (“Qualified Financing”). The number of shares of Common Stock issuable upon conversion of each Note in a Qualified Financing shall be equal to (i) the amount of principal and accrued interest, divided by (ii) the lessor of 75% of the price per share of common stock paid by other investors for a majority of the common stock issued in the Qualified Financing or seventy-five cents ($0.75) . Each Secured Convertible Note holder will also receive 5-Year warrants (“Warrants”) to purchase shares of the Company’s common stock in an amount equal to 50% of the face value of its Secured Convertible Note. The Warrants will be exercisable upon the consummation of a Qualified Financing, five-year term and a cash exercise provision. The exercise price of the Warrants are equal to 93.75% of the per share price of common stock sold to third-party investors in the Qualified Financing. ● FCHS was approved to sell $ 124,195 in accounts receivable and certain property. ● FCHS was approved the rejection of two satellite clinic location leases in Melbourne, Florida and Merritt Island, Florida and to sublease an entire floor of its Melbourne Florida corporate headquarters. All other unexpired real estate leases were not rejected. FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 ● The Bankruptcy Court rejected a 2018 stock purchase agreement with Stewart Health Care System, LLC (“Stewart”), whereby, Stewart held a $ 7,500,000 put option to require the repurchase of the Company’s common stock. The Plan provided for the following debtor classes of claims and settlement terms: Class 1 – Priority Claims / Taxing Authorities, includes taxing authorities claims, including but not limited to an Allowed Claim of the Internal Revenue Service. Class 1 claims are deemed to be allowed priority claims to be paid in full in three equal quarterly cash installments, commencing on the first day of the first month following the effective date of the Plan, over a period of nine months, with interest. Class 2 – Secured Claims (Equipment), includes claims from the financing of medical equipment and are deemed allowed secured claims, to be paid in full in two equally installment payments. The first installment payment due within forty-five days after the effective date of the Plan and the second and final installment payment shall be made within ninety days after the effective date of the Plan. Class 3 – General Unsecured Claims holders are to receive distributions equal to their pro rata share of $500,000, with plan interest, payable within ninety (90) days from the effective date of the Plan. Class 4 – Ongoing Trade Claims are those that are allowed at the election of the Debtor and are to be paid in full in two equal installment payments. The first installment payment will occur within ninety days after the effective date of the Plan and the second and final installment payment shall be made within one hundred-fifty days after the effective date of the Plan. Class 5 – Class Action Claims are to be settled through the establishment of a settlement fund (the “Settlement Fund”) in the amount of $ 1 million, to be contributed from the Debtors director and officer liability insurance policy provider. Accordingly, the Debtors accepted a settlement of a putative class action lawsuit by a group of its shareholders that was pending in the United States District Court for the Middle District of Florida. Class 5 consists of individuals or entities which purchased or otherwise acquired Debtor common stock between April 1, 2014, and November 14, 2018. The class action lawsuit was settled through an insurance claim in the amount of $ 1,000,000 not requiring any monetary settlement by the Company. Additionally, prior to the effective date of the Plan, the Debtor agreed to the payment of $ 79,518 as settlement of a complaint filed in the Middle District of Florida alleging securities law violations, breaches of fiduciary duties, and unjust enrichment by certain current or former officers and directors of the Debtor. Class 6- Truist PPP Loan Claim Class contains all claims related to the Debtors’ Payroll Protection Loans in the of $ 1,387,599 , anticipated to be forgiven in accordance with SBA regulations with no distribution of Plan assets. Class 7 – Equity Interests, permits Debtors equity to be retained in the same proportion existing as of the Petition Date. As a result of the above, the Company was relieved of approximately $ 4,098,541 in book value and $ 25,350,151 in litigation approved value of general unsecured claims for total payments of $ 500,000 , resulting in the recognition of a total gain on discharge of prepetition liabilities of $ 2,203,581 , with $ 32,157 and $ 2,174,424 being recognized in the years ended December 31, 2022 and December 31, 2021, respectively. FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023

UNAUDITED QUARTERLY DATA

UNAUDITED QUARTERLY DATA	12 Months Ended
UNAUDITED QUARTERLY DATA	Dec. 31, 2023
Quarterly Financial Information Disclosure [Abstract]
UNAUDITED QUARTERLY DATA	NOTE 14 – UNAUDITED QUARTERLY DATA Explanatory Note: The Company is providing quarterly and year-to-date unaudited consolidated financial information for interim periods occurring within years ended December 31, 2023 and 2022 in order to comply with SEC requirements. SCHEDULE OF CONSOLIDATED FINANCIAL INFORMATION ($ in dollars, except per share data) 2023 2023 2023 2023 Three months ended December 31, September 30, June 30, March 31, ($ in dollars, except per share data) 2023 2023 2023 2023 (unaudited) (unaudited) (unaudited) (unaudited) Revenue $ 43,435 $ 12,556 $ 58,832 $ (84,838 ) Operating loss $ 47,173 $ (648,256 ) $ (783,047 ) $ (1,083,051 ) Net (loss) income from continuing operations $ (467,417 ) $ (3,027,807 ) $ (2,654,957 ) $ (2,021,051 ) Net (loss) income $ (467,417 ) $ (3,027,807 ) $ (2,654,957 ) $ (2,021,051 ) Preferred stock dividends $ (23,209 ) $ (23,208 ) $ (22,721 ) $ (21,594 ) Net (loss) income applicable to common shares $ (490,626 ) $ (3,051,015 ) $ (2,677,678 ) $ (2,042,645 ) Continuing operations loss per common share: Net (loss) income per common share – basic $ (0.01 ) $ (0.09 ) $ (0.08 ) $ (0.06 ) Net (loss) income per common share – diluted $ (0.01 ) $ (0.09 ) $ (0.08 ) $ (0.06 ) Weighted average number of common shares outstanding – basic 32,958,288 32,958,288 32,958,288 32,958,288 Weighted average number of common shares outstanding – diluted 32,958,288 32,958,288 32,958,288 32,958,288 ($ in dollars, except per share data) 2023 2023 2023 2023 Three months ended ($ in dollars, except per share data) December 31, 2022 September 30, 2022 June 30, March 31, 2022 (unaudited) (unaudited) (unaudited) (unaudited) Revenue $ 144,084 $ 243,284 $ 444,510 $ 237,101 Operating loss $ 783,419 $ 2,034,426 $ 2,596,564 $ 2,782,766 Net (loss) income from continuing operations $ (639,335 ) $ (1,791,142 ) $ (2,152,054 ) $ (2,545,665 ) Net (loss) income $ (1,074,953 ) $ (2,369,419 ) $ (2,888,399 ) $ (3,610,931 ) Preferred stock dividends $ (22,074 ) $ (22,119 ) $ (9,719 ) $ - Net (loss) income applicable to common shares $ (1,097,027 ) $ (2,391,538 ) $ (2,898,118 ) $ (3,610,931 ) Net (loss) income per common share – basic $ (0.03 ) $ (0.07 ) $ (0.09 ) $ (0.11 ) Net (loss) income per common share – diluted $ (0.03 ) $ (0.07 ) $ (0.09 ) $ (0.11 ) Weighted average number of common shares outstanding – basic 32,958,288 32,958,288 32,958,288 32,958,288 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 The quarterly balance sheets are as follows: (in dollars) As of September 30, 2023 As of June 30, 2023 As of March 31, 2023 ASSETS Current Assets: Cash and cash equivalents $ 1,470 $ 6,658 $ 12,368 Accounts receivable, net 92,747 121,023 383,146 Other current assets 100,576 174,115 310,078 Total Current Assets 194,793 301,796 705,593 Property and equipment, net 191,801 314,179 360,197 Operating lease right-of-use assets 2,536,408 2,634,063 4,348,838 Other long term assets 89,991 89,991 - Deferred tax assets 111,949 111,949 111,949 Total Assets $ 3,124,942 $ 3,451,978 $ 5,526,577 LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) Current Liabilities: Accounts payable 9,241,859 9,259,754 10,039,310 Accrued expenses and other current liabilities 547,591 524,104 499,915 Notes payable, current portion 16,222,107 220,962 220,962 Convertible notes payable, net of original issue discount and deferred financing costs - 14,185,264 11,395,155 Current maturities of long term lease obligations 315,075 330,699 474,446 Paycheck Protection Program 1,283,624 1,283,624 1,283,624 Total Current Liabilities 27,610,256 25,804,407 23,913,412 Notes payable, non-current portion - - - Long-term lease obligations 2,519,859 2,594,793 3,951,597 Deferred tax liability 52,758 52,608 51,441 Temporary Equity 969,706 - 35,000 Total Liabilities 31,152,579 28,451,808 27,951,450 Stockholders’ Equity (Deficit): Preferred stock; $ 0.01 par value, 1,000,000 shares authorized: Series A Convertible Preferred stock; $ 0.01 par value, 147 issued and outstanding 1 1 1 Common stock, $ 0.001 par value, 100,000,000 shares authorized 32,958,288 and 32,958,288 shares issued and outstanding at December 31, 2022 and 2021, respectively 32,958 32,958 32,958 Additional paid-in capital 35,404,995 35,404,995 35,324,995 Accumulated (deficit) earnings (63,465,591 ) (60,437,784 ) (57,782,827 ) Total Stockholders’ Equity (Deficit) (28,027,637 ) (24,999,830 ) (22,424,873 ) Total Liabilities and Stockholders’ Equity (Deficit) $ 3,124,942 $ 3,451,978 $ 5,526,577 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 (in dollars) As of September 30, 2022 As of June 30, 2022 As of March 31, 2022 ASSETS Current Assets: Cash and cash equivalents $ 4,172 $ 6,270 $ 22,137 Accounts receivable, net 296,565 309,217 292,783 Other current assets 369,248 377,813 402,838 Total Current Assets 669,985 693,300 717,758 Property and equipment, net 572,729 596,322 619,912 Operating lease right-of-use assets 4,611,591 4,740,318 4,867,648 Other long term assets - - - Deferred tax assets 111,949 111,949 111,949 Total Assets $ 5,966,254 $ 6,141,889 $ 6,317,267 LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) Current Liabilities: Accounts payable 8,262,160 6,636,305 5,719,266 Accrued expenses and other current liabilities 305,760 279,687 261,268 Notes payable, current portion 241,398 244,147 327,006 Convertible notes payable, net of original issue discount and deferred financing costs 10,717,899 10,273,343 9,465,409 Current maturities of long term lease obligations 476,790 466,930 457,192 Paycheck Protection Program 1,283,624 1,283,624 1,283,624 Total Current Liabilities 21,287,631 19,184,036 17,513,765 Notes payable, non-current portion - - - Long-term lease obligations 4,010,631 3,929,764 3,849,897 Deferred tax liability - - - Temporary Equity - 7,500,000 7,500,000 Total Liabilities 25,298,262 30,613,800 28,863,662 Stockholders’ Equity (Deficit): Preferred stock; $ 0.01 par value, 1,000,000 shares authorized: Series A Convertible Preferred stock; $ 0.01 par value, 147 issued and outstanding 1 1 - Common stock, $ 0.001 par value, 100,000,000 shares authorized 32,958,288 and 32,958,288 shares issued and outstanding at December 31, 2022 and 2021, respectively 32,958 32,958 32,958 Additional paid-in capital 35,321,856 27,812,533 26,849,651 Accumulated (deficit) earnings (54,686,823 ) (52,317,403 ) (49,429,004 ) Total Stockholders’ Equity (Deficit) (19,332,008 ) (24,471,911 ) (22,546,395 ) Total Liabilities and Stockholders’ Equity (Deficit) $ 5,966,254 $ 6,141,889 $ 6,317,267 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 The Company’s quarterly statement of operations are as follows: Three months ended Three months ended Three months ended Three months ended December 31, September 30, June 30, March 31, 2023 2023 2023 2023 (in dollars, except per share data) (unaudited) (unaudited) (unaudited) (unaudited) Revenues, net of discounts $ 43,435 $ 12,556 $ 58,832 $ (84,838 ) Cost of revenues - - - - Gross profit 43,435 12,556 58,832 (84,838 ) Operating Expenses Compensation expense (275,220 ) 171,795 171,213 186,056 Selling, general and administrative expenses 296,782 388,275 695,482 806,032 Loss on sale of assets (25,300 ) 100,742 (24,816 ) 6,125 Amortization of intangible assets - - - - Total operating expenses (3,738 ) 660,812 841,879 998,213 Operating (loss) income 47,173 (648,256 ) (783,047 ) (1,083,051 ) Other (Expense) Income Interest (expense) income (729,796 ) (2,379,551 ) (1,871,910 ) (938,000 ) Amortization of deferred financing costs and debt discount - - - - Other (expense) income 215,206 - - - Total other (expense) income (514,590 ) (2,379,551 ) (1,871,910 ) (938,000 ) (Loss) income before (benefit)provision for income taxes (467,417 ) (3,027,807 ) (2,654,957 ) (2,021,051 ) (Benefit) provision for income taxes - - - - Net (loss) income (467,417 ) (3,027,807 ) (2,654,957 ) (2,021,051 ) Preferred stock dividends (23,209 ) (23,208 ) (22,721 ) (21,594 ) Net (loss) income attributable to common shareholders (490,626 ) (3,051,015 ) (2,677,678 ) (2,042,645 ) Continuing operations loss per common share: Basic and diluted $ (0.01 ) $ (0.09 ) $ (0.08 ) $ (0.06 ) Weighted average number of common shares outstanding, basic and diluted 32,958,288 32,958,288 32,958,288 32,958,288 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Three months ended Three months ended Three months ended Three months ended December 31, September 30, June 30, March 31, 2022 2022 2022 2022 (in dollars, except per share data) (unaudited) (unaudited) (unaudited) (unaudited) Revenues, net of discounts $ 144,084 $ 243,284 $ 444,510 $ 237,101 Cost of revenues - - - - Gross profit 144,084 243,284 444,510 237,101 Operating Expenses Compensation expense 78,065 1,007,175 1,394,775 1,985,750 Selling, general and administrative expenses 622,795 1,027,251 1,201,789 766,438 Loss on sale of assets 82,559 - - 30,578 Amortization of intangible assets - - - - Total operating expenses 783,419 2,034,426 2,596,564 2,782,766 Operating (loss) income (639,335 ) (1,791,142 ) (2,152,054 ) (2,545,665 ) Other (Expense) Income Interest (expense) income (1,296,563 ) (578,304 ) (768,502 ) (1,065,473 ) Amortization of deferred financing costs - - - - Other (expense) income 860,945 27 32,157 207 Total other (expense) income (435,618 ) (578,277 ) (736,345 ) (1,065,266 ) (Loss) income before (benefit)provision for income taxes (1,074,953 ) (2,369,419 ) (2,888,399 ) (3,610,931 ) (Benefit) provision for income taxes - - - - Net (loss) income (1,074,953 ) (2,369,419 ) (2,888,399 ) (3,610,931 ) Preferred stock dividends (22,074 ) (22,119 ) (9,719 ) - Net (loss) income attributable to common shareholders $ (1,097,027 ) $ (2,391,538 ) $ (2,898,118 ) $ (3,610,931 ) Continuing operations loss per common share: Basic and diluted $ (0.03 ) $ (0.07 ) $ (0.09 ) $ (0.11 ) Weighted average number of common shares outstanding, basic and diluted 32,958,288 32,958,288 32,958,288 32,958,288 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 The Company’s year-to-date statement of operations are as follows: Nine months ended Six months ended Three months ended September 30, June 30, March 31, 2023 2023 2023 (in dollars, except per share data) (unaudited) (unaudited) (unaudited) Revenues, net of discounts $ (13,450 ) $ (26,006 ) $ (84,838 ) Cost of revenues - - - Gross profit (13,450 ) (26,006 ) (84,838 ) Operating Expenses Compensation expense 529,064 357,269 186,056 Selling, general and administrative expenses 1,889,789 1,501,514 806,032 Loss on sale of assets 82,051 (18,691 ) 6,125 Amortization of intangible assets - - - Total operating expenses 2,500,904 1,840,092 998,213 Operating (loss) income (2,514,354 ) (1,866,098 ) (1,083,051 ) Other (Expense) Income Interest (expense) income (5,189,461 ) (2,809,910 ) (938,000 ) Amortization of deferred financing costs and debt discount - - - Other (expense) income - - - Total other (expense) income (5,189,461 ) (2,809,910 ) (938,000 ) (Loss) income before (benefit)provision for income taxes (7,703,815 ) (4,676,008 ) (2,021,051 ) (Benefit) provision for income taxes - - - Net (loss) income (7,703,815 ) (4,676,008 ) (2,021,051 ) Preferred stock dividends (67,523 ) (44,315 ) (21,594 ) Net (loss) income attributable to common shareholders (7,771,338 ) (4,720,323 ) (2,042,645 ) Continuing operations loss per common share: Basic and diluted $ (0.24 ) $ (0.14 ) $ (0.06 ) Weighted average number of common shares outstanding, basic and diluted 32,958,288 32,958,288 32,958,288 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Nine months ended Six months ended Three months ended September 30, June 30, March 31, 2022 2022 2022 (in dollars, except per share data) (unaudited) (unaudited) (unaudited) Revenues, net of discounts $ 924,895 $ 681,611 $ 237,101 Cost of revenues - - - Gross profit 924,895 681,611 237,101 Operating Expenses Compensation expense 4,387,700 3,380,525 1,985,750 Selling, general and administrative expenses 2,995,478 1,968,227 766,438 Loss on sale of assets 30,578 30,578 30,578 Amortization of intangible assets - - - Total operating expenses 7,413,756 5,379,330 2,782,766 Operating (loss) income (6,488,861 ) (4,697,719 ) (2,545,665 ) Other (Expense) Income Interest (expense) income (2,412,279 ) (1,833,975 ) (1,065,473 ) Amortization of deferred financing costs and debt discount - - - Other (expense) income 32,391 32,364 207 Total other (expense) income (2,379,888 ) (1,801,611 ) (1,065,266 ) (Loss) income before (benefit) provision for income taxes (8,868,749 ) (6,499,330 ) (3,610,931 ) (Benefit) provision for income taxes - - - Net (loss) income (8,868,749 ) (6,499,330 ) (3,610,931 ) Preferred stock dividends (31,838 ) (9,719 ) - Net (loss) income attributable to common shareholders $ (8,900,587 ) (6,509,049 ) (3,610,931 ) Continuing operations loss per common share: Basic and diluted $ (0.27 ) $ (0.20 ) $ (0.11 ) Weighted average number of common shares outstanding, basic and diluted 32,958,288 32,958,288 32,958,288 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 The Company’s statement of cash flows are as follows: Three months ended Three months ended Three months ended Three months ended December 31, September 30, June 30, March 31, ($ in dollars) 2023 2023 2023 2023 (unaudited) (unaudited) (unaudited) (unaudited) Cash flows from operating activities: Net loss $ (467,417 ) $ (3,027,807 ) $ (2,654,957 ) $ (2,021,051 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Depreciation 8,682 8,681 13,766 13,676 Loss on disposition of assets 89,991 - 17,252 82,624 Amortization of debt discount 8,250 74,275 919,348 427,513 Amortization of deferred financing costs 166,918 - (89,991 ) - Share-based compensation - - (35,000 ) 35,000 Preferred dividends - accrued 23,208 23,208 22,722 21,594 Provision for bad debts 3,216 3,194 11,237 23,866 Changes in operating assets and liabilities: Accounts receivable (2,913 ) 25,082 250,886 908,989 Other current assets (106,055 ) (307 ) 25,194 3,242 (Increase) decrease in leased assets 99,050 97,655 1,714,775 132,607 Accounts payable and accrued liabilities (1,447,249 ) (17,895 ) (744,556 ) 367,550 (Increase) decrease in lease liabilities (93,169 ) (90,559 ) (1,500,550 ) (119,220 ) Net cash provided by (used in) operating activities $ (1,717,488 ) $ (2,904,472 ) $ (2,049,875 ) $ (123,610 ) Cash flows from investing activities: Proceeds from sale of fixed assets - 113,697 15,000 18,000 Purchase of property and equipment (79,124 ) - - (3,794 ) Net cash (used in) provided by investing activities $ (79,124 ) $ 113,697 $ 15,000 $ 14,206 Cash flows from financing activities: Payments on notes payable - - - (173,764 ) Proceeds from issuance of convertible notes 1,807,749 2,785,586 1,984,166 288,316 Proceeds from sale of preferred stock - - 45,000 - Net cash provided by (used in) financing activities $ 1,807,749 $ 2,785,587 $ 2,029,165 $ 114,552 Net change in cash 11,137 (5,188 ) (5,710 ) 5,148 Cash, beginning of period 1,469 6,657 12,367 7,219 Cash, end of period $ 12,606 $ 1,469 $ 6,657 $ 12,367 Supplemental disclosure of cash flow information: Cash paid for interest $ - $ - $ - $ - Cash paid for income taxes $ - $ - $ - $ - Supplemental disclosure of cash flow information: Note Payable addition from OID $ 93,250 $ - $ - $ 258,462 Warrants issued for debt discount - - - 1,672 Common shares issued for convertible notes - inducement $ 1,803 $ - $ - $ 900 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Nine months ended Six months ended Three months ended September 30, June 30, March 31, ($ in dollars) 2023 2023 2023 (unaudited) (unaudited) (unaudited) Cash flows from operating activities: Net loss $ (7,703,815 ) $ (4,676,008 ) $ (2,021,051 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Depreciation 36,123 27,442 13,676 Loss on disposition of assets 99,876 99,876 82,624 Amortization of debt discount 1,421,136 1,346,861 427,513 Amortization of deferred financing costs (89,991 ) (89,991 ) - Share-based compensation - - 35,000 Preferred dividends - accrued 67,524 44,316 21,594 Provision for bad debts 38,297 35,103 23,866 Changes in operating assets and liabilities: Accounts receivable 1,184,957 1,159,875 908,989 Other current assets 28,129 28,436 3,242 (Increase) decrease in leased assets 1,945,037 1,847,382 132,607 Accounts payable and accrued liabilities (394,901 ) (377,006 ) 367,550 (Increase) decrease in lease liabilities (1,710,329 ) (1,619,770 ) (119,220 ) Net cash provided by (used in) operating activities $ (5,077,957 ) $ (2,173,485 ) $ (123,610 ) Cash flows from investing activities: Proceeds from sale of fixed assets 146,697 33,000 18,000 Purchase of property and equipment (3,794 ) (3,794 ) (3,794 ) Net cash (used in) provided by investing activities $ 142,903 $ 29,206 $ 14,206 Cash flows from financing activities: Payments on notes payable (173,764 ) (173,764 ) (173,764 ) Proceeds from issuance of convertible notes 5,058,068 2,272,480 288,316 Proceeds from sale of preferred stock 45,000 45,000 - Net cash provided by (used in) financing activities $ 4,929,304 $ 2,143,717 $ 114,552 Net change in cash (5,750 ) (562 ) 5,148 Cash, beginning of period 7,219 7,219 7,219 Cash, end of period $ 1,469 $ 6,657 $ 12,367 Supplemental disclosure of cash flow information: Cash paid for interest $ - $ - $ - Cash paid for income taxes $ - $ - $ - Supplemental disclosure of cash flow information: Note Payable addition from OID $ 258,462 $ 258,462 $ 258,462 Warrants issued for debt discount 1,672 1,672 1,672 Common shares issued for convertible notes - inducement $ 900 $ 900 $ 900 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Three months ended Three months ended Three months ended Three months ended December 31, September 30, June 30, March 31, ($ in dollars) 2022 2022 2022 2022 (unaudited) (unaudited) (unaudited) (unaudited) Cash flows from operating activities: Net loss $ (1,074,953 ) $ (2,369,419 ) $ (2,888,399 ) $ (3,610,931 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Depreciation 19,466 23,593 23,591 21,912 Loss on disposition of assets 82,560 - - 30,578 Accretion of debt modification - - - 12,259 Amortization of debt discount 63,836 (82,882 ) 361,861 1,151,160 Amortization of warrants issued for debt discount 4,623 - - 188,608 Amortization of debt discount 3,000 60,090 - 7,006 Share-based compensation - 625 1,125 2,438 Preferred dividends - accrued 22,074 22,118 9,719 - Provision for bad debts 90,472 (151,363 ) 57,204 136,817 Changes in operating assets and liabilities: Accounts receivable (1,109,908 ) 164,015 (73,638 ) 15,954 Other current assets 240,544 8,565 25,025 (20,676 ) (Increase) decrease in leased assets 130,146 128,726 127,331 122,190 Accounts payable and accrued liabilities 1,401,020 1,625,855 917,039 1,158,232 (Increase) decrease in lease liabilities 57,840 90,727 89,603 (696,698 ) Net cash provided by (used in) operating activities $ (69,280 ) $ (479,350 ) $ (1,349,539 ) $ (1,481,151 ) Cash flows from investing activities: Purchase of property and equipment - - - (80,680 ) Net cash (used in) provided by investing activities $ - $ - $ - $ (80,680 ) Cash flows from financing activities: Payments on notes payable (2,672 ) (62,749 ) (82,859 ) (712,177 ) Proceeds from issuance of convertible notes 75,000 540,000 464,781 2,289,000 Proceeds from sale of preferred stock - - 951,750 - Net cash provided by (used in) financing activities $ 72,328 $ 477,251 $ 1,333,672 $ 1,576,823 Net change in cash 3,048 (2,099 ) (15,867 ) 14,992 Cash, beginning of period 4,171 6,270 22,137 7,145 Cash, end of period $ 7,219 $ 4,171 $ 6,270 $ 22,137 Supplemental disclosure of cash flow information: Cash paid for interest $ - $ - $ - $ - Cash paid for income taxes $ - $ - $ - $ - Supplemental disclosure of cash flow information: Reverse temporary equity for bankruptcy $ - $ 7,500,000 $ - $ - Convertible notes exchanged - 210,000 - 165,000 Fixed asset purchased under capital lease - 403,846 - 2,954,156 Note Payable addition from DFC 15,000 3,954 - 226,000 Note Payable addition from OID 48,462 - 199,231 1,180,461 Warrants issued for debt discount 1,467 8,698 10,008 144,023 Common shares issued for convertible notes - inducement $ 1,662 $ - $ 8,700 $ 37,542 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Nine months ended Six months ended Three months ended September 30, June 30, March 31, ($ in dollars) 2022 2022 2022 (unaudited) (unaudited) (unaudited) Cash flows from operating activities: Net loss $ (8,868,749 ) $ (6,499,330 ) $ (3,610,931 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Depreciation 69,096 45,503 21,912 Loss on disposition of assets 30,578 30,578 30,578 Accretion of debt modification 12,259 12,259 12,259 Amortization of debt discount 1,430,139 1,513,021 1,151,160 Amortization of warrants issued for debt discount 188,608 188,608 188,608 Amortization of debt discount 67,096 7,006 7,006 Share-based compensation 4,188 3,563 2,438 Preferred dividends - accrued 31,837 9,719 - Provision for bad debts 42,658 194,021 136,817 Changes in operating assets and liabilities: Accounts receivable 106,331 (57,684 ) 15,954 Other current assets 12,914 4,349 (20,676 ) (Increase) decrease in leased assets 378,247 249,521 122,190 Accounts payable and accrued liabilities 3,701,126 2,075,271 1,158,232 (Increase) decrease in lease liabilities (516,368 ) (607,095 ) (696,698 ) Net cash provided by (used in) operating activities $ (3,310,040 ) $ (2,830,690 ) $ (1,481,151 ) Cash flows from investing activities: Purchase of property and equipment (80,680 ) (80,680 ) (80,680 ) Net cash (used in) provided by investing activities $ (80,680 ) $ (80,680 ) $ (80,680 ) Cash flows from financing activities : Payments on notes payable (857,785 ) (795,036 ) (712,177 ) Proceeds from issuance of convertible notes 3,293,781 2,753,781 2,289,000 Proceeds from sale of preferred stock 951,750 951,750 - Net cash provided by (used in) financing activities $ 3,387,746 $ 2,910,495 $ 1,576,823 Net change in cash (2,974 ) (875 ) 14,992 Cash, beginning of period 7,145 7,145 7,145 Cash, end of period $ 4,171 $ 6,270 $ 22,137 Supplemental disclosure of cash flow information: Cash paid for interest $ - $ - $ - Cash paid for income taxes $ - $ - $ - Supplemental disclosure of cash flow information: Reverse temporary equity for bankruptcy $ 7,500,000 $ - $ - Convertible notes exchanged 375,000 165,000 165,000 Fixed asset purchased under capital lease 3,358,002 2,954,156 2,954,156 Note Payable addition from DFC 229,954 226,000 226,000 Note Payable addition from OID 1,379,692 1,379,692 1,180,461 Warrants issed for debt discount 162,729 154,031 144,023 Common shares issued for convertible notes - inducement $ 46,242 $ 46,242 $ 37,542 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 The Company’s statement of changes in stockholders’ equity are as follows: FIRST CHOICE HEALTHCARE SOLUTIONS, INC. CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY TWO YEARS ENDED DECEMBER 31, 2023 (in dollars) Shares Amount Shares Amount Capital Deficit Total Additional Common stock Preferred stock Paid in Accumulated Shares Amount Shares Amount Capital Deficit Total Balance, December 31, 2022 32,958,288 $ 32,958 141 $ 1 $ 35,323,323 $ (55,761,775 ) $ (20,405,493 ) Stock based compensation — — — — — — — Warrants issued for debt discount — — — — 1,672 — 1,672 Proceeds from issuance of Preferred stock — — — — — — — Adjust Steward (Bankruptcy) Settlement — — — — — — — Net loss — — — — — (2,021,051 ) (2,021,051 ) Balance, March 31, 2023 32,958,288 $ 32,958 141 $ 1 $ 35,324,995 $ (57,782,826 ) $ (22,424,873 ) Stock based compensation — — — — 35,000 — 35,000 Warrants issued for debt discount — — — — — — — Proceeds from issuance of Preferred stock — — 6 — 45,000 — 45,000 Net loss — — — — — (2,654,957 ) (2,654,957 ) Balance, June 30, 2023 32,958,288 $ 32,958 147 $ 1 35,404,995 $ (60,437,783 ) (24,999,830 ) Stock based compensation — — — — — — — Warrants issued for debt discount — — — — — — — Proceeds from issuance of Preferred stock — — — — — — — Net loss — — — — — (3,027,807 ) (3,027,807 ) Balance, September 30, 2023 32,958,288 $ 32,958 147 $ 1 $ 35,404,995 $ (63,465,590 ) $ (28,027,637 ) Stock based compensation — — — — (35,000 ) — (35,000 ) Warrants issued for debt discount — — — — — — — Net loss — — — — — (467,417 ) (467,417 ) Balance, December 31, 2023 32,958,288 $ 32,958 147 $ 1 $ 35,369,995 $ (63,933,007 ) $ (28,530,053 ) FIRST CHOICE HEALTHCARE SOLUTIONS, INC. CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY THE YEAR ENDED DECEMBER 31, 2022 (in dollars) Additional Common stock Preferred stock Paid in Accumulated Shares Amount Shares Amount Capital Deficit Total Balance, December 31, 2021 32,958,288 $ 32,958 — $ — $ 26,703,190 $ (45,818,073 ) $ (19,081,925 ) Stock based compensation — — — — 2,438 — 2,438 Warrants issued for debt discount — — — — 144,023 — 144,023 Proceeds from issuance of Preferred stock — — — — — — — Adjust Steward (Bankruptcy) Settlement — — — — — — — Net loss — — — — — (3,610,931 ) (3,610,931 ) Balance, March 31, 2022 32,958,288 $ 32,958 — $ — $ 26,849,651 $ (49,429,004 ) $ (22,546,395 ) Stock based compensation — — — — 1,127 — 1,127 Warrants issued for debt discount — — — — 10,008 — 10,008 Proceeds from issuance of Preferred stock — — 141 1 951,748 — 951,748 Adjust Steward (Bankruptcy) Settlement — — — — — — — Net loss — — — — — (2,888,399 ) (2,888,399 ) Balance, June 30, 2022 32,958,288 $ 32,958 141 $ 1 $ 27,812,534 $ (52,317,403 ) $ (24,471,911 ) Stock based compensation — — — — 624 — 624 Warrants issued for debt discount — — — — 8,698 — 8,698 Proceeds from issuance of Preferred stock — — — — 7,500,000 — 7,500,000 Net loss — — — — — (2,369,419 ) (2,369,419 ) Balance, September 30, 2022 32,958,288 $ 32,958 141 $ 1 $ 35,321,856 $ (54,686,822 ) $ (19,332,008 ) Balance 32,958,288 $ 32,958 141 $ 1 $ 35,321,856 $ (54,686,822 ) $ (19,332,008 ) Stock based compensation — — — — — — — Warrants issued for debt discount — — — — 1,467 — 1,467 Proceeds from issuance of Preferred stock — — — — — — — Adjust Steward (Bankruptcy) Settlement — — — — — — — Net loss — — — — — (1,074,953 ) (1,074,953 ) Balance, December 30, 2022 32,958,288 $ 32,958 141 $ 1 $ 35,323,323 $ (55,761,775 ) $ (20,405,493 ) Balance 32,958,288 $ 32,958 141 $ 1 $ 35,323,323 $ (55,761,775 ) $ (20,405,493 ) FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 15 – SUBSEQUENT EVENTS On January 1, 2024, Phillip Keller, the Company’s Chief Financial Officer began a leave of absence for personal reasons. On January 25, 2024, the County Court of Brevard County (“Court”), Florida granted a $ 19,473 judgement in favor of the lessor of an equipment lease. On May 31, 2018, the Company entered into a lease agreement for the use of equipment with 60 monthly payments of $ 2,112 payable through April 2023 with an effective interest rate of 5.00 % per annum. The Company failed to make all payments as required under the lease agreement which resulted in the lender filing a complaint in the Court. In June 2023 the Court issued an order to the Company to return the equipment. The lender subsequently liquidated the equipment from which the proceeds were netted against the total claim. This judgment and claim was settled for $ 9,000 in March 2024, and paid in full on April 26, 2024. On January 25, 2024, the company entered into an asset purchase agreement to acquire all the physical and intellectual assets known as The Good Clinic from Leading Primary Care, LLC, a primary care clinic concept specializing in providing whole person primary care and wellness, in an all-stock deal for $ 3,500,000 . On March 26, 2024, Phillip Keller, the Company’s Chief Financial Officer was formally terminated in accordance with the terms of his CFO Employment Agreement. In March and April 2024, the Company issued 20% OID Senior Secured Convertible Notes payable with a face amount, including the 20% OID, totaling $ 1,078,125.00 . The 20% OID Senior Secured Convertible Notes mature on the earlier of the effective date of an S-1 registration Statement or six months from the dates of issuance, have a 20% original issuance discount, bear interest at 10% per annum due and payable on the maturity date in cash or common stock at the option of the Company, 150% Warrant Coverage, and three (3) commitment shares for every dollar that was invested. The notes are automatically converted to the Company’s common stock upon a qualified financing of the Company of no less than $ 5,000,000 in aggregate proceeds from the sales of its common stock at the conversion rate of the lessor of 85 % of the price per share paid by investors in the qualified financing, or $ 1.00 per share, subject to automatic adjustment for stock splits and dividends .

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2023
Accounting Policies [Abstract]
Use of estimates	Use of estimates The preparation of the financial statements in conformity with U. S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Significant estimates include the recoverability and useful lives of long-lived assets, provision against bad debt, the fair value of the Company’s stock, and stock-based compensation. Actual results may differ from these estimates.
Revenue Recognition	Revenue Recognition On January 1, 2018, the Company adopted the new revenue recognition accounting standard issued by the Financial Accounting Standards Board (“FASB”) and codified in the ASC as Topic 606 (“ASC 606”). The revenue recognition standard in ASC 606 outlines a single comprehensive model for recognizing revenue as performance obligations, defined in a contract with a customer as goods or services transferred to the customer in exchange for consideration, are satisfied. The standard also requires expanded disclosures regarding the Company’s revenue recognition policies and significant judgments employed in the determination of revenue. The Company applied the modified retrospective approach to all contracts when adopting ASC 606. As a result, at the adoption of ASC 606 what was previously classified as the provision for bad debts in the statement of operations is now reflected as implicit price concessions (as defined in ASC 606) and therefore included as a reduction to net operating revenues in 2018. For changes in credit issues not assessed at the date of service, the Company will prospectively recognize those amounts in other operating expenses on the statement of operations. For periods prior to the adoption of ASC 606, the provision for bad debts has been presented consistent with the previous revenue recognition standards that required it to be presented separately as a component of net operating revenues. The Company recognizes revenue when: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed or determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management’s judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023
Patient Service Revenue	Patient Service Revenue Our revenues relate to net patient fees received from various payers and patients themselves under contracts in which our performance obligations are to provide services to the patients. Revenues are recorded during the period our obligations to provide services are satisfied. The contractual relationships with patients, in most cases, also involve a third-party payer (Medicare, Medicaid, managed care health plans and commercial insurance companies, including plans offered through the health insurance exchanges) and the transaction prices for the services provided are dependent upon the terms provided by (Medicare and Medicaid) or negotiated with (managed care health plans and commercial insurance companies) the third-party payers. The payment arrangements with third-party payers for the services we provide to the related patients typically specify payments at amounts less than our standard charges and provide for payments based upon predetermined rates for services or discounted fee-for-service rates. Management continually reviews the contractual estimation process to consider and incorporate updates to laws and regulations and the frequent changes in managed care contractual terms resulting from contract renegotiations and renewals.
Concentrations of credit risk	Concentrations of credit risk The Company’s financial instruments are exposed to a concentration of customer risk and accounts receivable risk. Occasionally, the Company’s cash and cash equivalents in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management. Revenues and accounts receivable are concentrated between two major payers with the approximate risk level outlined below. SCHEDULE OF CONCENTRATIONS OF CREDIT RISK Concentration of Risk Revenue Concentration: 2023 2022 Year ended December 31, 2023 2022 Commercial Payor 1 10.9 % 32.0 % Commercial Payor 2 6.5 % 21.0 % Receivable Concentration: December 31, December 31, 2023 2022 Legal 32.3 % 14.6 % Commercial Payor 1 10.9 % 28.6 % Commercial Payor 2 6.5 % 22.5 % Concentration of Risk 6.5 % 22.5 %
Accounts receivables	Accounts receivables Accounts receivables are carried at their estimated collectible amounts net of doubtful accounts. The Company analyzes its history and identifies trends for each major payer sources of revenue to estimate the appropriate allowance for doubtful accounts and provision for bad debts. Management regularly reviews data about these major payer sources of revenue in evaluating the sufficiency of the contractual allowances. Patient receivables are accounts receivables from services provided to patients who have third-party coverage. The Company analyzes contractually due amounts and provides a provision for bad debts, if necessary. The Company records a provision for bad debts in the period of service on the basis of past experience or when indications are the patients are unable or unwilling to pay the portion of their bill for which they are responsible. The difference between the standard rates (or the discounted rates if negotiated) and the amounts actually collected after all reasonable collection efforts have been exhausted, is charged off against the allowance for doubtful accounts. FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023
Net loss per share	Net loss per share Basic net loss per common share is based upon the weighted-average number of common shares outstanding. Diluted net income per common share is based on the weighted-average number of common shares outstanding and potentially dilutive common shares outstanding and computed as follows: SCHEDULE OF BASIC NET LOSS PER COMMON SHARE 2023 2022 Year ended December 31, 2023 2022 Numerator: Net loss attributable to First Choice Healthcare Solutions, Inc. $ (8,261,964 ) $ (9,997,614 ) Denominator: Weighted-average common shares, basic 32,958,288 32,958,288 Weighted-average common shares, diluted 32,958,288 32,958,288 Basic: $ (0.25 ) $ (0.30 ) Diluted: $ (0.25 ) $ (0.30 ) The computation excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Basic net loss per share is computed on the basis of the weighted average number of common shares outstanding during each year. Diluted net loss per share is computed similar to basic net loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company uses the “if-converted” method for calculating the earnings per share impact of outstanding convertible debentures, whereby the securities are assumed converted and an earnings per incremental share is computed. Options, warrants and their equivalents are included in EPS calculations through the treasury stock method. In periods where losses are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. In addition, there were no vested restricted stock for periods presented. Potentially dilutive securities excluded from the basic and diluted net income per share are as follows: SCHEDULE OF ANTI-DILUTIVE WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING 2023 2022 December 31, 2023 2022 Convertible debt 2,810,648,817 430,902,049 Warrants to purchase common stock 11,774,164 11,246,433 Incentive shares payable issued with convertible notes 1,568,250 1,000,000 Restricted stock awards 1,357,308 1,357,308 Options to purchase common stock — — Total 2,825,348,539 444,505,790
Stock-based compensation	Stock-based compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally re-measured on vesting dates and interim financial reporting dates until the service period is complete. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Stock-based compensation expense is recorded by the Company in the same expense classifications in the consolidated statements of operations, as if such amounts were paid in cash. Upon exercise of a common stock equivalent, the Company issues new shares of common stock out of its authorized shares.
Long-lived assets	Long-lived assets The Company follows a “primary asset” approach to determine the cash flow estimation period for a group of assets and liabilities that represents the unit of accounting for a long-lived asset to be held and used. Long-lived assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less cost to sell. FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives of 5 to 15 years. The Company evaluates the recoverability of long-lived assets based upon forecasted undiscounted cash flows. Should impairment in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and ultimate disposition of the asset. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.
Leases	Leases In February 2016, the FASB issued ASC 842, Leases , (“ASC 842”) . In accordance with ASC 842, the Company determines if an arrangement is a lease at inception. Operating lease assets and liabilities are recognized at the lease commencement date. Operating lease liabilities represent the present value of lease payments not yet paid. Operating lease assets represent our right to use an underlying asset and are based upon the operating lease liabilities adjusted for prepayments or accrued lease payments, initial direct costs, lease incentives, and impairment of operating lease assets. To determine the present value of lease payments not yet paid, we estimate incremental borrowing rates corresponding to the reasonably certain lease term. If the estimate of our incremental borrowing rate was changed, our operating lease assets and liabilities could differ materially. Finance leases lease assets and liabilities are recognized at the lease commencement date at the present value of the future lease payments not yet paid using the Company’s incremental borrowing rate, Assets acquired under finance lease are included in property and equipment, while finance lease obligations are included in other current liabilities and other long- term liabilities on the consolidated balance sheets.
Income taxes	Income taxes The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of items that have been included or excluded in the financial statements or tax returns. Deferred tax assets and liabilities are determined on the basis of the difference between the tax basis of assets and liabilities and their respective financial reporting amounts (“temporary differences”) at enacted tax rates in effect for the years in which the temporary differences are expected to reverse. The Company follows a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Management has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s consolidated financial statements as of December 31, 2023 and 2022. The Company does not expect any significant changes in its unrecognized tax benefits within twelve months of the reporting date.
Treasury Stock	Treasury Stock The Company uses the cost method when it purchases its own common stock as treasury shares and displays treasury stock as a reduction of shareholders’ equity. FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023
Fair Value of Financial Instruments	Fair Value of Financial Instruments Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) requires disclosure of the fair value of certain financial instruments. ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825-10 establishes three levels of inputs that may be used to measure fair value: ● Level 1 – Quoted prices in active markets for identical assets or liabilities. ● Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 – Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. The carrying value of the Company’s cash, accounts receivable, accounts payable, short-term borrowings (including lines of credit and notes payable), and other current assets and liabilities approximate fair value because of their short-term maturity. As of December 31, 2023, and 2022, the Company did not have any items that would be classified as level 1, 2 or 3 disclosures.
Reclassifications	Reclassifications Certain reclassifications have been made to prior year data to conform to the current year’s presentation. These reclassifications had no impact on reported income or losses.
Recent accounting pronouncements	Recent accounting pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated financial statements. The Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its consolidated financial position or results of operations. Unlisted other accounting standards that have been issued by the FASB or other standards-setting bodies are not currently expected to have a material effect on the Company’s consolidated financial position, results of operations or cash flows. In July 2023, the FASB issued ASU 2023-03, Presentation of Financial Statement (Topic 205), Income Statement - Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity (Topic 480), Equity (Topic 505), and Compensation - Stock Compensation (Topic 718) FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, In July 2021, the FASB issued ASU 2021-05, Lessors—Certain Leases with Variable Lease Payments In May 2021, the FASB issued ASU 2021-04, Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity In December 2019, the FASB issued ASU 2019-12, Income Taxes (ASC 740) – Simplifying the Accounting for Income Taxes

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2023
Accounting Policies [Abstract]
SCHEDULE OF CONCENTRATIONS OF CREDIT RISK	The Company’s financial instruments are exposed to a concentration of customer risk and accounts receivable risk. Occasionally, the Company’s cash and cash equivalents in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management. Revenues and accounts receivable are concentrated between two major payers with the approximate risk level outlined below. SCHEDULE OF CONCENTRATIONS OF CREDIT RISK Concentration of Risk Revenue Concentration: 2023 2022 Year ended December 31, 2023 2022 Commercial Payor 1 10.9 % 32.0 % Commercial Payor 2 6.5 % 21.0 % Receivable Concentration: December 31, December 31, 2023 2022 Legal 32.3 % 14.6 % Commercial Payor 1 10.9 % 28.6 % Commercial Payor 2 6.5 % 22.5 % Concentration of Risk 6.5 % 22.5 %
SCHEDULE OF BASIC NET LOSS PER COMMON SHARE	Basic net loss per common share is based upon the weighted-average number of common shares outstanding. Diluted net income per common share is based on the weighted-average number of common shares outstanding and potentially dilutive common shares outstanding and computed as follows: SCHEDULE OF BASIC NET LOSS PER COMMON SHARE 2023 2022 Year ended December 31, 2023 2022 Numerator: Net loss attributable to First Choice Healthcare Solutions, Inc. $ (8,261,964 ) $ (9,997,614 ) Denominator: Weighted-average common shares, basic 32,958,288 32,958,288 Weighted-average common shares, diluted 32,958,288 32,958,288 Basic: $ (0.25 ) $ (0.30 ) Diluted: $ (0.25 ) $ (0.30 )
SCHEDULE OF ANTI-DILUTIVE WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	SCHEDULE OF ANTI-DILUTIVE WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING 2023 2022 December 31, 2023 2022 Convertible debt 2,810,648,817 430,902,049 Warrants to purchase common stock 11,774,164 11,246,433 Incentive shares payable issued with convertible notes 1,568,250 1,000,000 Restricted stock awards 1,357,308 1,357,308 Options to purchase common stock — — Total 2,825,348,539 444,505,790

PROPERTY, PLANT, AND EQUIPMENT

PROPERTY, PLANT, AND EQUIPMENT (Tables)	12 Months Ended
PROPERTY, PLANT, AND EQUIPMENT (Tables)	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT	SCHEDULE OF PROPERTY PLANT AND EQUIPMENT 2023 2022 2023 2022 Building improvements $ 110,838 $ 114,980 Computer equipment 70,636 100,510 Medical equipment 221,297 579,508 Office equipment 20,866 39,854 Property plant and equipment, gross 423,637 834,852 Less: accumulated depreciation (161,394 ) (364,149 ) Property plant and equipment, net $ 262,243 $ 470,703

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
NOTES PAYABLE (Tables)	Dec. 31, 2023
Debt Disclosure [Abstract]
SCHEDULE OF NON CONVERTIBLE NOTES PAYABLE	Non-convertible notes payable as of December 31, 2023 and 2022 are comprised of the following: SCHEDULE OF NON CONVERTIBLE NOTES PAYABLE December 31, December 31, December 31, December 31, 2023 2022 Notes Payable $ 2,909,119 $ 1,113,925 Note Payable - Equipment - 36,538 PPP Loans Payable 1,283,624 1,283,624 Less current portion (2,909,119 ) (1,150,463 ) Long term portion $ 1,283,624 $ 1,283,624
SCHEDULE OF CONVERTIBLE NOTES PAYABLE	Convertible notes payable as of December 31, 2023 and 2022 are comprised of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE December 31, 2023 December 31, 2022 10% OID Senior Convertible Notes Payable, past due, interest at 10 %, secured by assets, convertible at $ 0.75 per share $ 5,973,000 $ 5,973,000 35% OID Super Priority Senior Convertible Notes Payable, due in 2 from date of issuance, interest at 35 %, secured by assets, convertible upon qualifying financing 5,600,462 5,062,000 20% OID Senior Convertible Notes Payable, past due, interest at 10 %, secured by assets, convertible at max $ 1.00 per share 468,250 - Total 12,041,712 11,035,000 Less: unamortized discounts - (595,108 ) Total $ 12,041,712 $ 10,439,892 Less current portion (12,041,712 ) (10,439,892 ) Long-term portion $ - $ -

LEASES (Tables)

LEASES (Tables)	12 Months Ended
LEASES (Tables)	Dec. 31, 2023
Leases
SCHEDULE OF MATURITIES OF LEASE LIABILITIES	Maturities of the above lease liabilities are as follows as of December 31, 2023: SCHEDULE OF MATURITIES OF LEASE LIABILITIES 2024 $ 299,244 2025 596,223 2026 368,340 2027 377,442 Thereafter 1,452,951 Total Lease Payments 3,094,200 Less Interest (352,437 ) Total Lease Liabilities $ 2,741,763 Less: Current Portion (299,244 ) Long-Term Liabilities $ 2,442,519
SCHEDULE OF RENT INSTALLMENT PAYMENTS	SCHEDULE OF RENT INSTALLMENT PAYMENTS I. $ 200,000 by October 19, 2021 II. $ 250,000 by November 15, 2021 III. $ 306,166 by December 15, 2021 IV. $ 275,000 by January 7, 2022 V. $ 31,166 by January 15, 2022 VI. $ 300,000 by February 8, 2022 VII. $ 31,166 by February 15, 2022

STOCK OPTIONS, WARRANTS AND R_2

STOCK OPTIONS, WARRANTS AND RESTRICTED STOCK UNITS (Tables)	12 Months Ended
STOCK OPTIONS, WARRANTS AND RESTRICTED STOCK UNITS (Tables)	Dec. 31, 2023
Stock Options Warrants And Restricted Stock Units
SCHEDULE OF RESTRICTED STOCK UNITS ISSUED	Transactions involving restricted stock units issued are summarized as follows: SCHEDULE OF RESTRICTED STOCK UNITS ISSUED Restricted shares units issued as of December 31, 2021 1,357,308 Granted — Forfeited — Restricted shares units issued as of December 31, 2022 1,357,308 Granted — Forfeited — Total Restricted Shares Issued at December 31, 2023 1,357,308
SCHEDULE OF STOCK WARRANT ISSUED	Transactions involving stock warrants issued are summarized as follows: SCHEDULE OF STOCK WARRANT ISSUED Number of Shares Outstanding at December 31, 2021: 7,035,473 Issued 4,210,960 Exercised — Expired — Outstanding at December 31, 2022: 11,246,433 Issued 527,731 Exercised — Expired — Outstanding at December 31, 2023: 11,774,164

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF LOSS BEFORE PROVISION FOR INCOME TAXES	The following is a breakdown of the loss before the provision for income taxes: SCHEDULE OF LOSS BEFORE PROVISION FOR INCOME TAXES Year Ended December 31, 2023 2022 Loss before provision for income taxes $ (8,171,232 ) $ (9,943,702 )
SCHEDULE OF INCOME TAX EXPENSE/(BENEFIT)	The Company has not filed federal or state tax returns and has not recorded any impacts to its deferred tax amounts carried on the balance sheet for any years after the calendar year ended December 31, 2019. As a result, the deferred tax amounts carried on the balance sheets as of December 31, 2023 and December 31, 2022 have remained unchanged. SCHEDULE OF INCOME TAX EXPENSE/(BENEFIT) Year ending December 31, 2023 2022 Current Federal $ — $ — State — — Total current — — Deferred Federal (1,853,757 ) (1,853,757 ) State (189,451 ) (189,451 ) Total deferred (2,043,708 ) (2,043,708 ) Change in valuation allowance 2,043,708 2,043,708 Total income tax expense/(benefit) $ — $ —
SCHEDULE OF DEFERRED TAX ASSETS	The Company’s deferred tax assets are as follows: SCHEDULE OF DEFERRED TAX ASSETS Year Ended December 31, 2023 2022 Deferred tax assets: NOL Carryforward $ 6,391,691 $ 6,391,691 AMT Credit 111,950 111,950 Fixed assets and intangibles — — Stock Compensation — — Accruals and other — — Total deferred tax assets $ 6,503,641 6,503,641 Valuation allowance (6,391,641 ) (6,391,641 ) Net deferred tax asset $ 111,950 $ 111,950
SCHEDULE OF NET OPERATING LOSSES AND TAX CREDIT CARRYFORWARDS	Net operating losses and tax credit carryforwards as of December 31, 2023, are as follows: SCHEDULE OF NET OPERATING LOSSES AND TAX CREDIT CARRYFORWARDS Amount Net operating losses, federal & state $ 6,391,691

UNAUDITED QUARTERLY DATA (Table

UNAUDITED QUARTERLY DATA (Tables)	12 Months Ended
UNAUDITED QUARTERLY DATA (Tables)	Dec. 31, 2023
Quarterly Financial Information Disclosure [Abstract]
SCHEDULE OF CONSOLIDATED FINANCIAL INFORMATION	The Company is providing quarterly and year-to-date unaudited consolidated financial information for interim periods occurring within years ended December 31, 2023 and 2022 in order to comply with SEC requirements. SCHEDULE OF CONSOLIDATED FINANCIAL INFORMATION ($ in dollars, except per share data) 2023 2023 2023 2023 Three months ended December 31, September 30, June 30, March 31, ($ in dollars, except per share data) 2023 2023 2023 2023 (unaudited) (unaudited) (unaudited) (unaudited) Revenue $ 43,435 $ 12,556 $ 58,832 $ (84,838 ) Operating loss $ 47,173 $ (648,256 ) $ (783,047 ) $ (1,083,051 ) Net (loss) income from continuing operations $ (467,417 ) $ (3,027,807 ) $ (2,654,957 ) $ (2,021,051 ) Net (loss) income $ (467,417 ) $ (3,027,807 ) $ (2,654,957 ) $ (2,021,051 ) Preferred stock dividends $ (23,209 ) $ (23,208 ) $ (22,721 ) $ (21,594 ) Net (loss) income applicable to common shares $ (490,626 ) $ (3,051,015 ) $ (2,677,678 ) $ (2,042,645 ) Continuing operations loss per common share: Net (loss) income per common share – basic $ (0.01 ) $ (0.09 ) $ (0.08 ) $ (0.06 ) Net (loss) income per common share – diluted $ (0.01 ) $ (0.09 ) $ (0.08 ) $ (0.06 ) Weighted average number of common shares outstanding – basic 32,958,288 32,958,288 32,958,288 32,958,288 Weighted average number of common shares outstanding – diluted 32,958,288 32,958,288 32,958,288 32,958,288 ($ in dollars, except per share data) 2023 2023 2023 2023 Three months ended ($ in dollars, except per share data) December 31, 2022 September 30, 2022 June 30, March 31, 2022 (unaudited) (unaudited) (unaudited) (unaudited) Revenue $ 144,084 $ 243,284 $ 444,510 $ 237,101 Operating loss $ 783,419 $ 2,034,426 $ 2,596,564 $ 2,782,766 Net (loss) income from continuing operations $ (639,335 ) $ (1,791,142 ) $ (2,152,054 ) $ (2,545,665 ) Net (loss) income $ (1,074,953 ) $ (2,369,419 ) $ (2,888,399 ) $ (3,610,931 ) Preferred stock dividends $ (22,074 ) $ (22,119 ) $ (9,719 ) $ - Net (loss) income applicable to common shares $ (1,097,027 ) $ (2,391,538 ) $ (2,898,118 ) $ (3,610,931 ) Net (loss) income per common share – basic $ (0.03 ) $ (0.07 ) $ (0.09 ) $ (0.11 ) Net (loss) income per common share – diluted $ (0.03 ) $ (0.07 ) $ (0.09 ) $ (0.11 ) Weighted average number of common shares outstanding – basic 32,958,288 32,958,288 32,958,288 32,958,288 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 The quarterly balance sheets are as follows: (in dollars) As of September 30, 2023 As of June 30, 2023 As of March 31, 2023 ASSETS Current Assets: Cash and cash equivalents $ 1,470 $ 6,658 $ 12,368 Accounts receivable, net 92,747 121,023 383,146 Other current assets 100,576 174,115 310,078 Total Current Assets 194,793 301,796 705,593 Property and equipment, net 191,801 314,179 360,197 Operating lease right-of-use assets 2,536,408 2,634,063 4,348,838 Other long term assets 89,991 89,991 - Deferred tax assets 111,949 111,949 111,949 Total Assets $ 3,124,942 $ 3,451,978 $ 5,526,577 LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) Current Liabilities: Accounts payable 9,241,859 9,259,754 10,039,310 Accrued expenses and other current liabilities 547,591 524,104 499,915 Notes payable, current portion 16,222,107 220,962 220,962 Convertible notes payable, net of original issue discount and deferred financing costs - 14,185,264 11,395,155 Current maturities of long term lease obligations 315,075 330,699 474,446 Paycheck Protection Program 1,283,624 1,283,624 1,283,624 Total Current Liabilities 27,610,256 25,804,407 23,913,412 Notes payable, non-current portion - - - Long-term lease obligations 2,519,859 2,594,793 3,951,597 Deferred tax liability 52,758 52,608 51,441 Temporary Equity 969,706 - 35,000 Total Liabilities 31,152,579 28,451,808 27,951,450 Stockholders’ Equity (Deficit): Preferred stock; $ 0.01 par value, 1,000,000 shares authorized: Series A Convertible Preferred stock; $ 0.01 par value, 147 issued and outstanding 1 1 1 Common stock, $ 0.001 par value, 100,000,000 shares authorized 32,958,288 and 32,958,288 shares issued and outstanding at December 31, 2022 and 2021, respectively 32,958 32,958 32,958 Additional paid-in capital 35,404,995 35,404,995 35,324,995 Accumulated (deficit) earnings (63,465,591 ) (60,437,784 ) (57,782,827 ) Total Stockholders’ Equity (Deficit) (28,027,637 ) (24,999,830 ) (22,424,873 ) Total Liabilities and Stockholders’ Equity (Deficit) $ 3,124,942 $ 3,451,978 $ 5,526,577 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 (in dollars) As of September 30, 2022 As of June 30, 2022 As of March 31, 2022 ASSETS Current Assets: Cash and cash equivalents $ 4,172 $ 6,270 $ 22,137 Accounts receivable, net 296,565 309,217 292,783 Other current assets 369,248 377,813 402,838 Total Current Assets 669,985 693,300 717,758 Property and equipment, net 572,729 596,322 619,912 Operating lease right-of-use assets 4,611,591 4,740,318 4,867,648 Other long term assets - - - Deferred tax assets 111,949 111,949 111,949 Total Assets $ 5,966,254 $ 6,141,889 $ 6,317,267 LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) Current Liabilities: Accounts payable 8,262,160 6,636,305 5,719,266 Accrued expenses and other current liabilities 305,760 279,687 261,268 Notes payable, current portion 241,398 244,147 327,006 Convertible notes payable, net of original issue discount and deferred financing costs 10,717,899 10,273,343 9,465,409 Current maturities of long term lease obligations 476,790 466,930 457,192 Paycheck Protection Program 1,283,624 1,283,624 1,283,624 Total Current Liabilities 21,287,631 19,184,036 17,513,765 Notes payable, non-current portion - - - Long-term lease obligations 4,010,631 3,929,764 3,849,897 Deferred tax liability - - - Temporary Equity - 7,500,000 7,500,000 Total Liabilities 25,298,262 30,613,800 28,863,662 Stockholders’ Equity (Deficit): Preferred stock; $ 0.01 par value, 1,000,000 shares authorized: Series A Convertible Preferred stock; $ 0.01 par value, 147 issued and outstanding 1 1 - Common stock, $ 0.001 par value, 100,000,000 shares authorized 32,958,288 and 32,958,288 shares issued and outstanding at December 31, 2022 and 2021, respectively 32,958 32,958 32,958 Additional paid-in capital 35,321,856 27,812,533 26,849,651 Accumulated (deficit) earnings (54,686,823 ) (52,317,403 ) (49,429,004 ) Total Stockholders’ Equity (Deficit) (19,332,008 ) (24,471,911 ) (22,546,395 ) Total Liabilities and Stockholders’ Equity (Deficit) $ 5,966,254 $ 6,141,889 $ 6,317,267 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 The Company’s quarterly statement of operations are as follows: Three months ended Three months ended Three months ended Three months ended December 31, September 30, June 30, March 31, 2023 2023 2023 2023 (in dollars, except per share data) (unaudited) (unaudited) (unaudited) (unaudited) Revenues, net of discounts $ 43,435 $ 12,556 $ 58,832 $ (84,838 ) Cost of revenues - - - - Gross profit 43,435 12,556 58,832 (84,838 ) Operating Expenses Compensation expense (275,220 ) 171,795 171,213 186,056 Selling, general and administrative expenses 296,782 388,275 695,482 806,032 Loss on sale of assets (25,300 ) 100,742 (24,816 ) 6,125 Amortization of intangible assets - - - - Total operating expenses (3,738 ) 660,812 841,879 998,213 Operating (loss) income 47,173 (648,256 ) (783,047 ) (1,083,051 ) Other (Expense) Income Interest (expense) income (729,796 ) (2,379,551 ) (1,871,910 ) (938,000 ) Amortization of deferred financing costs and debt discount - - - - Other (expense) income 215,206 - - - Total other (expense) income (514,590 ) (2,379,551 ) (1,871,910 ) (938,000 ) (Loss) income before (benefit)provision for income taxes (467,417 ) (3,027,807 ) (2,654,957 ) (2,021,051 ) (Benefit) provision for income taxes - - - - Net (loss) income (467,417 ) (3,027,807 ) (2,654,957 ) (2,021,051 ) Preferred stock dividends (23,209 ) (23,208 ) (22,721 ) (21,594 ) Net (loss) income attributable to common shareholders (490,626 ) (3,051,015 ) (2,677,678 ) (2,042,645 ) Continuing operations loss per common share: Basic and diluted $ (0.01 ) $ (0.09 ) $ (0.08 ) $ (0.06 ) Weighted average number of common shares outstanding, basic and diluted 32,958,288 32,958,288 32,958,288 32,958,288 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Three months ended Three months ended Three months ended Three months ended December 31, September 30, June 30, March 31, 2022 2022 2022 2022 (in dollars, except per share data) (unaudited) (unaudited) (unaudited) (unaudited) Revenues, net of discounts $ 144,084 $ 243,284 $ 444,510 $ 237,101 Cost of revenues - - - - Gross profit 144,084 243,284 444,510 237,101 Operating Expenses Compensation expense 78,065 1,007,175 1,394,775 1,985,750 Selling, general and administrative expenses 622,795 1,027,251 1,201,789 766,438 Loss on sale of assets 82,559 - - 30,578 Amortization of intangible assets - - - - Total operating expenses 783,419 2,034,426 2,596,564 2,782,766 Operating (loss) income (639,335 ) (1,791,142 ) (2,152,054 ) (2,545,665 ) Other (Expense) Income Interest (expense) income (1,296,563 ) (578,304 ) (768,502 ) (1,065,473 ) Amortization of deferred financing costs - - - - Other (expense) income 860,945 27 32,157 207 Total other (expense) income (435,618 ) (578,277 ) (736,345 ) (1,065,266 ) (Loss) income before (benefit)provision for income taxes (1,074,953 ) (2,369,419 ) (2,888,399 ) (3,610,931 ) (Benefit) provision for income taxes - - - - Net (loss) income (1,074,953 ) (2,369,419 ) (2,888,399 ) (3,610,931 ) Preferred stock dividends (22,074 ) (22,119 ) (9,719 ) - Net (loss) income attributable to common shareholders $ (1,097,027 ) $ (2,391,538 ) $ (2,898,118 ) $ (3,610,931 ) Continuing operations loss per common share: Basic and diluted $ (0.03 ) $ (0.07 ) $ (0.09 ) $ (0.11 ) Weighted average number of common shares outstanding, basic and diluted 32,958,288 32,958,288 32,958,288 32,958,288 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 The Company’s year-to-date statement of operations are as follows: Nine months ended Six months ended Three months ended September 30, June 30, March 31, 2023 2023 2023 (in dollars, except per share data) (unaudited) (unaudited) (unaudited) Revenues, net of discounts $ (13,450 ) $ (26,006 ) $ (84,838 ) Cost of revenues - - - Gross profit (13,450 ) (26,006 ) (84,838 ) Operating Expenses Compensation expense 529,064 357,269 186,056 Selling, general and administrative expenses 1,889,789 1,501,514 806,032 Loss on sale of assets 82,051 (18,691 ) 6,125 Amortization of intangible assets - - - Total operating expenses 2,500,904 1,840,092 998,213 Operating (loss) income (2,514,354 ) (1,866,098 ) (1,083,051 ) Other (Expense) Income Interest (expense) income (5,189,461 ) (2,809,910 ) (938,000 ) Amortization of deferred financing costs and debt discount - - - Other (expense) income - - - Total other (expense) income (5,189,461 ) (2,809,910 ) (938,000 ) (Loss) income before (benefit)provision for income taxes (7,703,815 ) (4,676,008 ) (2,021,051 ) (Benefit) provision for income taxes - - - Net (loss) income (7,703,815 ) (4,676,008 ) (2,021,051 ) Preferred stock dividends (67,523 ) (44,315 ) (21,594 ) Net (loss) income attributable to common shareholders (7,771,338 ) (4,720,323 ) (2,042,645 ) Continuing operations loss per common share: Basic and diluted $ (0.24 ) $ (0.14 ) $ (0.06 ) Weighted average number of common shares outstanding, basic and diluted 32,958,288 32,958,288 32,958,288 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Nine months ended Six months ended Three months ended September 30, June 30, March 31, 2022 2022 2022 (in dollars, except per share data) (unaudited) (unaudited) (unaudited) Revenues, net of discounts $ 924,895 $ 681,611 $ 237,101 Cost of revenues - - - Gross profit 924,895 681,611 237,101 Operating Expenses Compensation expense 4,387,700 3,380,525 1,985,750 Selling, general and administrative expenses 2,995,478 1,968,227 766,438 Loss on sale of assets 30,578 30,578 30,578 Amortization of intangible assets - - - Total operating expenses 7,413,756 5,379,330 2,782,766 Operating (loss) income (6,488,861 ) (4,697,719 ) (2,545,665 ) Other (Expense) Income Interest (expense) income (2,412,279 ) (1,833,975 ) (1,065,473 ) Amortization of deferred financing costs and debt discount - - - Other (expense) income 32,391 32,364 207 Total other (expense) income (2,379,888 ) (1,801,611 ) (1,065,266 ) (Loss) income before (benefit) provision for income taxes (8,868,749 ) (6,499,330 ) (3,610,931 ) (Benefit) provision for income taxes - - - Net (loss) income (8,868,749 ) (6,499,330 ) (3,610,931 ) Preferred stock dividends (31,838 ) (9,719 ) - Net (loss) income attributable to common shareholders $ (8,900,587 ) (6,509,049 ) (3,610,931 ) Continuing operations loss per common share: Basic and diluted $ (0.27 ) $ (0.20 ) $ (0.11 ) Weighted average number of common shares outstanding, basic and diluted 32,958,288 32,958,288 32,958,288 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 The Company’s statement of cash flows are as follows: Three months ended Three months ended Three months ended Three months ended December 31, September 30, June 30, March 31, ($ in dollars) 2023 2023 2023 2023 (unaudited) (unaudited) (unaudited) (unaudited) Cash flows from operating activities: Net loss $ (467,417 ) $ (3,027,807 ) $ (2,654,957 ) $ (2,021,051 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Depreciation 8,682 8,681 13,766 13,676 Loss on disposition of assets 89,991 - 17,252 82,624 Amortization of debt discount 8,250 74,275 919,348 427,513 Amortization of deferred financing costs 166,918 - (89,991 ) - Share-based compensation - - (35,000 ) 35,000 Preferred dividends - accrued 23,208 23,208 22,722 21,594 Provision for bad debts 3,216 3,194 11,237 23,866 Changes in operating assets and liabilities: Accounts receivable (2,913 ) 25,082 250,886 908,989 Other current assets (106,055 ) (307 ) 25,194 3,242 (Increase) decrease in leased assets 99,050 97,655 1,714,775 132,607 Accounts payable and accrued liabilities (1,447,249 ) (17,895 ) (744,556 ) 367,550 (Increase) decrease in lease liabilities (93,169 ) (90,559 ) (1,500,550 ) (119,220 ) Net cash provided by (used in) operating activities $ (1,717,488 ) $ (2,904,472 ) $ (2,049,875 ) $ (123,610 ) Cash flows from investing activities: Proceeds from sale of fixed assets - 113,697 15,000 18,000 Purchase of property and equipment (79,124 ) - - (3,794 ) Net cash (used in) provided by investing activities $ (79,124 ) $ 113,697 $ 15,000 $ 14,206 Cash flows from financing activities: Payments on notes payable - - - (173,764 ) Proceeds from issuance of convertible notes 1,807,749 2,785,586 1,984,166 288,316 Proceeds from sale of preferred stock - - 45,000 - Net cash provided by (used in) financing activities $ 1,807,749 $ 2,785,587 $ 2,029,165 $ 114,552 Net change in cash 11,137 (5,188 ) (5,710 ) 5,148 Cash, beginning of period 1,469 6,657 12,367 7,219 Cash, end of period $ 12,606 $ 1,469 $ 6,657 $ 12,367 Supplemental disclosure of cash flow information: Cash paid for interest $ - $ - $ - $ - Cash paid for income taxes $ - $ - $ - $ - Supplemental disclosure of cash flow information: Note Payable addition from OID $ 93,250 $ - $ - $ 258,462 Warrants issued for debt discount - - - 1,672 Common shares issued for convertible notes - inducement $ 1,803 $ - $ - $ 900 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Nine months ended Six months ended Three months ended September 30, June 30, March 31, ($ in dollars) 2023 2023 2023 (unaudited) (unaudited) (unaudited) Cash flows from operating activities: Net loss $ (7,703,815 ) $ (4,676,008 ) $ (2,021,051 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Depreciation 36,123 27,442 13,676 Loss on disposition of assets 99,876 99,876 82,624 Amortization of debt discount 1,421,136 1,346,861 427,513 Amortization of deferred financing costs (89,991 ) (89,991 ) - Share-based compensation - - 35,000 Preferred dividends - accrued 67,524 44,316 21,594 Provision for bad debts 38,297 35,103 23,866 Changes in operating assets and liabilities: Accounts receivable 1,184,957 1,159,875 908,989 Other current assets 28,129 28,436 3,242 (Increase) decrease in leased assets 1,945,037 1,847,382 132,607 Accounts payable and accrued liabilities (394,901 ) (377,006 ) 367,550 (Increase) decrease in lease liabilities (1,710,329 ) (1,619,770 ) (119,220 ) Net cash provided by (used in) operating activities $ (5,077,957 ) $ (2,173,485 ) $ (123,610 ) Cash flows from investing activities: Proceeds from sale of fixed assets 146,697 33,000 18,000 Purchase of property and equipment (3,794 ) (3,794 ) (3,794 ) Net cash (used in) provided by investing activities $ 142,903 $ 29,206 $ 14,206 Cash flows from financing activities: Payments on notes payable (173,764 ) (173,764 ) (173,764 ) Proceeds from issuance of convertible notes 5,058,068 2,272,480 288,316 Proceeds from sale of preferred stock 45,000 45,000 - Net cash provided by (used in) financing activities $ 4,929,304 $ 2,143,717 $ 114,552 Net change in cash (5,750 ) (562 ) 5,148 Cash, beginning of period 7,219 7,219 7,219 Cash, end of period $ 1,469 $ 6,657 $ 12,367 Supplemental disclosure of cash flow information: Cash paid for interest $ - $ - $ - Cash paid for income taxes $ - $ - $ - Supplemental disclosure of cash flow information: Note Payable addition from OID $ 258,462 $ 258,462 $ 258,462 Warrants issued for debt discount 1,672 1,672 1,672 Common shares issued for convertible notes - inducement $ 900 $ 900 $ 900 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Three months ended Three months ended Three months ended Three months ended December 31, September 30, June 30, March 31, ($ in dollars) 2022 2022 2022 2022 (unaudited) (unaudited) (unaudited) (unaudited) Cash flows from operating activities: Net loss $ (1,074,953 ) $ (2,369,419 ) $ (2,888,399 ) $ (3,610,931 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Depreciation 19,466 23,593 23,591 21,912 Loss on disposition of assets 82,560 - - 30,578 Accretion of debt modification - - - 12,259 Amortization of debt discount 63,836 (82,882 ) 361,861 1,151,160 Amortization of warrants issued for debt discount 4,623 - - 188,608 Amortization of debt discount 3,000 60,090 - 7,006 Share-based compensation - 625 1,125 2,438 Preferred dividends - accrued 22,074 22,118 9,719 - Provision for bad debts 90,472 (151,363 ) 57,204 136,817 Changes in operating assets and liabilities: Accounts receivable (1,109,908 ) 164,015 (73,638 ) 15,954 Other current assets 240,544 8,565 25,025 (20,676 ) (Increase) decrease in leased assets 130,146 128,726 127,331 122,190 Accounts payable and accrued liabilities 1,401,020 1,625,855 917,039 1,158,232 (Increase) decrease in lease liabilities 57,840 90,727 89,603 (696,698 ) Net cash provided by (used in) operating activities $ (69,280 ) $ (479,350 ) $ (1,349,539 ) $ (1,481,151 ) Cash flows from investing activities: Purchase of property and equipment - - - (80,680 ) Net cash (used in) provided by investing activities $ - $ - $ - $ (80,680 ) Cash flows from financing activities: Payments on notes payable (2,672 ) (62,749 ) (82,859 ) (712,177 ) Proceeds from issuance of convertible notes 75,000 540,000 464,781 2,289,000 Proceeds from sale of preferred stock - - 951,750 - Net cash provided by (used in) financing activities $ 72,328 $ 477,251 $ 1,333,672 $ 1,576,823 Net change in cash 3,048 (2,099 ) (15,867 ) 14,992 Cash, beginning of period 4,171 6,270 22,137 7,145 Cash, end of period $ 7,219 $ 4,171 $ 6,270 $ 22,137 Supplemental disclosure of cash flow information: Cash paid for interest $ - $ - $ - $ - Cash paid for income taxes $ - $ - $ - $ - Supplemental disclosure of cash flow information: Reverse temporary equity for bankruptcy $ - $ 7,500,000 $ - $ - Convertible notes exchanged - 210,000 - 165,000 Fixed asset purchased under capital lease - 403,846 - 2,954,156 Note Payable addition from DFC 15,000 3,954 - 226,000 Note Payable addition from OID 48,462 - 199,231 1,180,461 Warrants issued for debt discount 1,467 8,698 10,008 144,023 Common shares issued for convertible notes - inducement $ 1,662 $ - $ 8,700 $ 37,542 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Nine months ended Six months ended Three months ended September 30, June 30, March 31, ($ in dollars) 2022 2022 2022 (unaudited) (unaudited) (unaudited) Cash flows from operating activities: Net loss $ (8,868,749 ) $ (6,499,330 ) $ (3,610,931 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Depreciation 69,096 45,503 21,912 Loss on disposition of assets 30,578 30,578 30,578 Accretion of debt modification 12,259 12,259 12,259 Amortization of debt discount 1,430,139 1,513,021 1,151,160 Amortization of warrants issued for debt discount 188,608 188,608 188,608 Amortization of debt discount 67,096 7,006 7,006 Share-based compensation 4,188 3,563 2,438 Preferred dividends - accrued 31,837 9,719 - Provision for bad debts 42,658 194,021 136,817 Changes in operating assets and liabilities: Accounts receivable 106,331 (57,684 ) 15,954 Other current assets 12,914 4,349 (20,676 ) (Increase) decrease in leased assets 378,247 249,521 122,190 Accounts payable and accrued liabilities 3,701,126 2,075,271 1,158,232 (Increase) decrease in lease liabilities (516,368 ) (607,095 ) (696,698 ) Net cash provided by (used in) operating activities $ (3,310,040 ) $ (2,830,690 ) $ (1,481,151 ) Cash flows from investing activities: Purchase of property and equipment (80,680 ) (80,680 ) (80,680 ) Net cash (used in) provided by investing activities $ (80,680 ) $ (80,680 ) $ (80,680 ) Cash flows from financing activities : Payments on notes payable (857,785 ) (795,036 ) (712,177 ) Proceeds from issuance of convertible notes 3,293,781 2,753,781 2,289,000 Proceeds from sale of preferred stock 951,750 951,750 - Net cash provided by (used in) financing activities $ 3,387,746 $ 2,910,495 $ 1,576,823 Net change in cash (2,974 ) (875 ) 14,992 Cash, beginning of period 7,145 7,145 7,145 Cash, end of period $ 4,171 $ 6,270 $ 22,137 Supplemental disclosure of cash flow information: Cash paid for interest $ - $ - $ - Cash paid for income taxes $ - $ - $ - Supplemental disclosure of cash flow information: Reverse temporary equity for bankruptcy $ 7,500,000 $ - $ - Convertible notes exchanged 375,000 165,000 165,000 Fixed asset purchased under capital lease 3,358,002 2,954,156 2,954,156 Note Payable addition from DFC 229,954 226,000 226,000 Note Payable addition from OID 1,379,692 1,379,692 1,180,461 Warrants issed for debt discount 162,729 154,031 144,023 Common shares issued for convertible notes - inducement $ 46,242 $ 46,242 $ 37,542 FIRST CHOICE HEALTHCARE SOLUTIONS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 The Company’s statement of changes in stockholders’ equity are as follows: FIRST CHOICE HEALTHCARE SOLUTIONS, INC. CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY TWO YEARS ENDED DECEMBER 31, 2023 (in dollars) Shares Amount Shares Amount Capital Deficit Total Additional Common stock Preferred stock Paid in Accumulated Shares Amount Shares Amount Capital Deficit Total Balance, December 31, 2022 32,958,288 $ 32,958 141 $ 1 $ 35,323,323 $ (55,761,775 ) $ (20,405,493 ) Stock based compensation — — — — — — — Warrants issued for debt discount — — — — 1,672 — 1,672 Proceeds from issuance of Preferred stock — — — — — — — Adjust Steward (Bankruptcy) Settlement — — — — — — — Net loss — — — — — (2,021,051 ) (2,021,051 ) Balance, March 31, 2023 32,958,288 $ 32,958 141 $ 1 $ 35,324,995 $ (57,782,826 ) $ (22,424,873 ) Stock based compensation — — — — 35,000 — 35,000 Warrants issued for debt discount — — — — — — — Proceeds from issuance of Preferred stock — — 6 — 45,000 — 45,000 Net loss — — — — — (2,654,957 ) (2,654,957 ) Balance, June 30, 2023 32,958,288 $ 32,958 147 $ 1 35,404,995 $ (60,437,783 ) (24,999,830 ) Stock based compensation — — — — — — — Warrants issued for debt discount — — — — — — — Proceeds from issuance of Preferred stock — — — — — — — Net loss — — — — — (3,027,807 ) (3,027,807 ) Balance, September 30, 2023 32,958,288 $ 32,958 147 $ 1 $ 35,404,995 $ (63,465,590 ) $ (28,027,637 ) Stock based compensation — — — — (35,000 ) — (35,000 ) Warrants issued for debt discount — — — — — — — Net loss — — — — — (467,417 ) (467,417 ) Balance, December 31, 2023 32,958,288 $ 32,958 147 $ 1 $ 35,369,995 $ (63,933,007 ) $ (28,530,053 ) FIRST CHOICE HEALTHCARE SOLUTIONS, INC. CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY THE YEAR ENDED DECEMBER 31, 2022 (in dollars) Additional Common stock Preferred stock Paid in Accumulated Shares Amount Shares Amount Capital Deficit Total Balance, December 31, 2021 32,958,288 $ 32,958 — $ — $ 26,703,190 $ (45,818,073 ) $ (19,081,925 ) Stock based compensation — — — — 2,438 — 2,438 Warrants issued for debt discount — — — — 144,023 — 144,023 Proceeds from issuance of Preferred stock — — — — — — — Adjust Steward (Bankruptcy) Settlement — — — — — — — Net loss — — — — — (3,610,931 ) (3,610,931 ) Balance, March 31, 2022 32,958,288 $ 32,958 — $ — $ 26,849,651 $ (49,429,004 ) $ (22,546,395 ) Stock based compensation — — — — 1,127 — 1,127 Warrants issued for debt discount — — — — 10,008 — 10,008 Proceeds from issuance of Preferred stock — — 141 1 951,748 — 951,748 Adjust Steward (Bankruptcy) Settlement — — — — — — — Net loss — — — — — (2,888,399 ) (2,888,399 ) Balance, June 30, 2022 32,958,288 $ 32,958 141 $ 1 $ 27,812,534 $ (52,317,403 ) $ (24,471,911 ) Stock based compensation — — — — 624 — 624 Warrants issued for debt discount — — — — 8,698 — 8,698 Proceeds from issuance of Preferred stock — — — — 7,500,000 — 7,500,000 Net loss — — — — — (2,369,419 ) (2,369,419 ) Balance, September 30, 2022 32,958,288 $ 32,958 141 $ 1 $ 35,321,856 $ (54,686,822 ) $ (19,332,008 ) Balance 32,958,288 $ 32,958 141 $ 1 $ 35,321,856 $ (54,686,822 ) $ (19,332,008 ) Stock based compensation — — — — — — — Warrants issued for debt discount — — — — 1,467 — 1,467 Proceeds from issuance of Preferred stock — — — — — — — Adjust Steward (Bankruptcy) Settlement — — — — — — — Net loss — — — — — (1,074,953 ) (1,074,953 ) Balance, December 30, 2022 32,958,288 $ 32,958 141 $ 1 $ 35,323,323 $ (55,761,775 ) $ (20,405,493 ) Balance 32,958,288 $ 32,958 141 $ 1 $ 35,323,323 $ (55,761,775 ) $ (20,405,493 )

ORGANIZATION, BUSINESS AND PR_2

ORGANIZATION, BUSINESS AND PRINCIPLES OF CONSOLIDATION (Details Narrative)	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Entity Incorporation, State or Country Code	DE

SCHEDULE OF CONCENTRATIONS OF C

SCHEDULE OF CONCENTRATIONS OF CREDIT RISK (Details) - Customer Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accounts Receivable [Member] \| Legal [Member]
Product Information [Line Items]
Concentration of Risk	32.30%	14.60%
Commercial Payor One [Member] \| Revenue Benchmark [Member]
Product Information [Line Items]
Concentration of Risk	10.90%	32%
Commercial Payor One [Member] \| Accounts Receivable [Member]
Product Information [Line Items]
Concentration of Risk	10.90%	28.60%
Commercial Payor Two [Member] \| Revenue Benchmark [Member]
Product Information [Line Items]
Concentration of Risk	6.50%	21%
Commercial Payor Two [Member] \| Accounts Receivable [Member]
Product Information [Line Items]
Concentration of Risk	6.50%	22.50%

SCHEDULE OF BASIC NET LOSS PER

SCHEDULE OF BASIC NET LOSS PER COMMON SHARE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Net loss attributable to First Choice Healthcare Solutions, Inc.	$ (8,261,964)	$ (9,997,614)
Weighted-average common shares, basic	32,958,288	32,958,288
Weighted-average common shares, diluted	32,958,288	32,958,288
Basic:	$ (0.25)	$ (0.30)
Diluted:	$ (0.25)	$ (0.30)

SCHEDULE OF ANTI-DILUTIVE WEIGH

SCHEDULE OF ANTI-DILUTIVE WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	2,825,348,539	444,505,790
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	2,810,648,817	430,902,049
Warrants To Purchase Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	11,774,164	11,246,433
Incentive Shares Payable Issued With Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	1,568,250	1,000,000
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	1,357,308	1,357,308
Options To Purchase Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	Dec. 31, 2023
Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	15 years

SCHEDULE OF PROPERTY PLANT AND

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	$ 423,637	$ 834,852
Less: accumulated depreciation	(161,394)	(364,149)
Property plant and equipment, net	262,243	470,703
Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	110,838	114,980
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	70,636	100,510
Medical Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	221,297	579,508
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	$ 20,866	$ 39,854

PROPERTY, PLANT, AND EQUIPMEN_2

PROPERTY, PLANT, AND EQUIPMENT (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Oct. 31, 2022	Jan. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Depreciation			$ 42,181	$ 88,562
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property		$ 30,578
Physical Therapy Equipment And Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property			$ 113,869
Physical Therapy Equipment [Member]
Property, Plant and Equipment [Line Items]
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property	$ 82,560

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - USD ($)		12 Months Ended
INVESTMENTS (Details Narrative) - USD ($)	Sep. 10, 2021	Dec. 31, 2022	May 31, 2023	Mar. 01, 2023
Coastal Neurology Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Escrow Deposit			$ 103,000	$ 150,000
Escrow deposit written off			$ 103,000
Member Interest Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payments to Acquire Investments	$ 150,000
Impairment on investment		$ 150,000

LINES OF CREDIT (Details Narrat

LINES OF CREDIT (Details Narrative) - Loan Agreement [Member] - USD ($)	1 Months Ended
	Apr. 30, 2022	Jun. 13, 2023	Dec. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 2,500,000
Long-Term Line of Credit			$ 1,108,851
Repayments of Lines of Credit	$ 21,872
Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Line of Credit Facility, Fair Value of Amount Outstanding		$ 2,000,000
Share Price		$ 0.75

SCHEDULE OF NON CONVERTIBLE NOT

SCHEDULE OF NON CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Notes Payable	$ 2,909,119	$ 1,113,925
Note Payable - Equipment		36,538
PPP Loans Payable	1,283,624	1,283,624
Less current portion	(2,909,119)	(1,150,463)
Long term portion	$ 1,283,624	$ 1,283,624

SCHEDULE OF CONVERTIBLE NOTES P

SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Total	12,041,712	11,035,000
Less: unamortized discounts		(595,108)
Total	12,041,712	10,439,892
Less current portion	(12,041,712)	(10,439,892)
Long-term portion
Convertible Notes Payable [Member] \| 10% OID Senior Secured Convertible Notes [Member]
Debt Instrument [Line Items]
Total	5,973,000	5,973,000
Convertible Notes Payable [Member] \| Thirty Five Percent O I D Senior Secured Convertible Notes [Member]
Debt Instrument [Line Items]
Total	5,600,462	5,062,000
Convertible Notes Payable [Member] \| Twenty Percent O I D Senior Secured Convertible Notes [Member]
Debt Instrument [Line Items]
Total	$ 468,250

SCHEDULE OF CONVERTIBLE NOTES_2

SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2022 $ / shares
10% OID Senior Secured Convertible Notes [Member]
Short-Term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	10%
Share Price	$ 0.75
35 % OID Super Priority Senior Secured Convertible Notes [Member]
Short-Term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	35%
Debt Instrument, Term	2 years
20% OID Senior Secured Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	10%
Share Price	$ 1

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)		12 Months Ended				36 Months Ended
NOTES PAYABLE (Details Narrative) - USD ($)	Feb. 19, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2022
Debt Instrument [Line Items]
Notes Payable		$ 2,909,119	$ 1,113,925			$ 1,113,925
Paycheck protection plan loan payable		1,283,624	1,283,624			1,283,624
Amortization of Debt Issuance Costs		76,927
Paycheck Protection Plan Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount		0	0			0
Proceeds from Loans	$ 103,618				$ 1,386,580
Amortization of Debt Issuance Costs and Discounts		2,135,500	441,703
Eighteen Non Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Debt face amount			2,076,158	$ 2,076,158		2,076,158
Debt Instrument, Unamortized Discount				408,000
Non Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Repayments of Debt		156,000	310,000	$ 817,521
Notes Payable		$ 792,637	792,637			792,637
10% OID Senior Secured Convertible Notes [Member]
Debt Instrument [Line Items]
Debt face amount			660,000			660,000
Debt Instrument, Unamortized Discount			60,000			$ 60,000
Debt Instrument, Description						During 2020 to 2022, the Company entered into Security Purchase Agreements with lenders for the sale of 10% original issue discount senior secured promissory notes (“10% Notes”)and warrants to purchase shares of the Company’s common stock equal to 50% of the face value. The 10% Notes accrue interest at 10% per annum payable quarterly, are convertible into shares of the Company’s common stock at the option of the holder at any time at a fixed ceiling price of $0.75 per share. The 10% Notes have full ratchet and anti-dilution provisions, a principal adjustment provision upon default, providing for a principal increase to 110% at maturity if unpaid, 120% at six months if unpaid and 130% at 12 months if unpaid. The 10% Notes were due March 31, 2022 and to date, all default provisions have been waived. The amounts due under the 10% Secured Convertible Notes are secured by assets of the Company pursuant to a security agreement.
Long-Term Debt, Gross			600,000			$ 600,000
Warrants exercisable description.		Warrants to purchase shares of the Company’s common stock warrants have a five-year term, are exercisable upon the completion of a “Qualified Financing” at a cash exercise price equal to the lower of 93.75% of the per share price of Company’s common stock sold to third-party investors in that Qualified Financing, or $0.75 per share, subject to adjustment. The value of the warrants was recorded as debt discounts that are being amortized to interest expense over the life of the notes.
Other Notes Payable		$ 5,973,000	5,973,000			5,973,000
Original issuance discounts		0	175,491			175,491
Discounts from warrants		0	155,261			155,261
Discounts from deferred finance costs		0	40,311
Interest Payable, Current		828,527	1,489,291			1,489,291
Interest expense from amortization		0	235,491
Interest expense amortization of debt discounts from warrants		0	162,877
Amortization of Debt Issuance Costs		0	40,311
Interest Payable		660,764	$ 594,769			$ 594,769
10% OID Senior Secured Convertible Notes [Member] \| Common Stock [Member]
Debt Instrument [Line Items]
Class of Warrant or Right, Outstanding			330,000			330,000
10% OID Senior Secured Convertible Notes [Member] \| Warrant [Member]
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net			$ 7,616			$ 7,616
35 % OID Super Priority Senior Secured Convertible Notes [Member]
Debt Instrument [Line Items]
Debt face amount		538,462	5,062,000			5,062,000
Repayments of Debt		$ 0	$ 390,000
Debt Instrument, Description			During the years ended December 31, 2023 and 2022, the Company entered into Security Purchase Agreements with lenders for the sale of 35% original issue discount senior secured promissory notes (“35% Notes”), warrants to purchase shares of the Company’s common and shares of the Company’s common stock as incentives. The 35% Notes have a 35% original issuance discount being amortized to interest expense through maturity, are non-interest bearing, are due at the earlier of six months from the date of issue or upon the occurrence of a liquidity event and are prepayable by the Company at any time at a premium of 120% of the outstanding balance. Upon an occurrence of default, the holder shall have the right to convert the 35% Note and outstanding interest at the lower of a discount to market or subsequent financings. The amounts due under the 35% Notes are secured by assets of the Company pursuant to a security agreement.
Warrants exercisable description.		Warrants to purchase shares of the Company’s common stock warrants have a five-year term, are exercisable upon the completion of a Qualified Financing at a cash exercise price equal to 93.75% of the per share price of Company’s common stock sold to third-party investors in a Qualified Financing.
Other Notes Payable		$ 5,600,462	$ 5,062,000			5,062,000
Original issuance discounts		0	203,195			203,195
Discounts from warrants		0	4,806			4,806
Discounts from deferred finance costs		0	12,940
Interest expense from amortization		224,025	1,568,805
Interest expense amortization of debt discounts from warrants		1,672	151,774
Amortization of Debt Issuance Costs		0	228,060
Debt Instrument, Unamortized Discount (Premium), Net		188,462	1,772,000			1,772,000
Deferred Costs, Noncurrent		70,000	241,000			241,000
Cash		280,000	2,659,000			$ 2,659,000
Discounts from incentive shares		0	3,084
Amortization of incentive shares		$ 48,774	$ 900
35 % OID Super Priority Senior Secured Convertible Notes [Member] \| Common Stock [Member]
Debt Instrument [Line Items]
Class of Warrant or Right, Outstanding		269,231	3,005,960			3,005,960
Stock Issued During Period, Shares, New Issues		100,000	1,000,000
20% OID Senior Secured Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Debt face amount		$ 468,250
Notes Payable			$ 468,250			$ 468,250
Debt Instrument, Description		During 2023, the Company entered into Security Purchase Agreements with lenders for the sale of 20% original issue discount senior secured promissory notes (“20% Notes”), warrants to purchase shares of the Company’s common stock with a five-year term, exercisable at any time at the option of the holder at a cash exercise price equal to 93.75% of the per share price of Company’s common stock sold to third-party investors in a qualified financing and incentive shares of the Company’s common stock. The 20% Notes accrue interest at 10% per annum, principal and interest are due at the earlier of six months from the date of issue or upon the occurrence of a liquidity event.
Warrants exercisable description.		The holder shall have the right to convert the 20% Notes and outstanding interest on a Qualified Financing at a price equal to 85% of the offering price, or a 15% discount to the volume weighted average price of the Company’s common stock for the five days preceding the dates of conversions, subject to a maximum price of $1.00. The amounts due under the 20% Notes are secured by assets of the Company pursuant to a security agreement.
Original issuance discounts			85,000			85,000
Interest Payable, Current		$ 1,727
Interest expense from amortization		8,250
Debt Instrument, Unamortized Discount (Premium), Net		93,250
Cash		375
Amortization of incentive shares		$ 1,803
20% OID Senior Secured Convertible Notes Payable [Member] \| Common Stock [Member]
Debt Instrument [Line Items]
Class of Warrant or Right, Outstanding		233,500
Stock Issued During Period, Shares, New Issues		468,250
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Original issuance discounts		$ 3,002,702
Convertible debt fees		527,051
Convertible Debt		281,712	1,894,500			$ 1,894,500
Outstanding balance of debt discount		$ 85,000	$ 0

SCHEDULE OF MATURITIES OF LEASE

SCHEDULE OF MATURITIES OF LEASE LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Leases
2024	$ 299,244
2025	596,223
2026	368,340
2027	377,442
Thereafter	1,452,951
Total Lease Payments	3,094,200
Less Interest	(352,437)
Total Lease Liabilities	2,741,763
Less: Current Portion	(299,244)	$ (486,806)
Long-Term Liabilities	$ 2,442,519	$ 4,058,455

SCHEDULE OF RENT INSTALLMENT PA

SCHEDULE OF RENT INSTALLMENT PAYMENTS (Details) - USD ($)	Feb. 15, 2022	Feb. 08, 2022	Jan. 15, 2022	Jan. 07, 2022	Dec. 15, 2021	Nov. 15, 2021	Oct. 19, 2021
Leases
Rent installment payment	$ 31,166	$ 300,000	$ 31,166	$ 275,000	$ 306,166	$ 250,000	$ 200,000

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)			1 Months Ended		12 Months Ended
LEASES (Details Narrative) - USD ($)	Oct. 12, 2021	Mar. 31, 2016	Apr. 30, 2023	May 31, 2018	Dec. 31, 2023	Jun. 30, 2023	Apr. 01, 2023	Jan. 01, 2021
Property, Plant and Equipment [Line Items]
Lessee, Operating Lease, Discount Rate								5%
Sale Leaseback Transaction, Lease Terms		the Company entered into a lease of Marina Towers under a sale/leaseback transaction, via a 10-year absolute triple-net master lease agreement, to expire in 2026. The Company has two successive options to renew the lease for five-year periods on the same terms and conditions and did not have any residual interest or the option to repurchase the facility at the end of the lease term.
Operating Lease, Payments	$ 50,000
Litigation Settlement, Fee Expense					$ 1,443,498
Contractual Obligation					200,000
Accounts Payable					$ 1,200,000
Lease Agreement [Member]
Property, Plant and Equipment [Line Items]
Finance Lease, Principal Payments			$ 2,112	$ 2,112
Lessee, Finance Lease, Discount Rate				5%			5%
Debt Instrument, Annual Principal Payment						$ 19,473
Debt, Current						$ 9,000
Office [Member]
Property, Plant and Equipment [Line Items]
Lessee, Operating Lease, Remaining Lease Term								7 years
Clinic Location [Member]
Property, Plant and Equipment [Line Items]
Lessee, Operating Lease, Remaining Lease Term								1 year

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended		12 Months Ended
CAPITAL STOCK (Details Narrative) - USD ($)	Mar. 31, 2018	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Stock Issued During Period, Value, New Issues				$ 45,000	$ 951,750
Common Stock, Terms of Conversion				the Company has agreed that, on or after April 1, 2022, upon ninety (90) days prior written notice, Steward may sell fifty percent (50%) of the common stock to the Company one-time during each of the following two (2) calendar years thereafter at a price equal to the purchase price under the Purchase Agreement pro-rated for the number of shares being purchased. Notwithstanding the foregoing, the put option shall automatically terminate and be of no further force and effect in the event the market capitalization (as defined in the Purchase Agreement) of the Company is equal to or more than $100,000,000 at any time after the date of the Purchase Agreement.
Purchase Agreement [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	5,000,000
Proceeds from Issuance of Common Stock	$ 7,500,000
Common Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, New Issues
Common Stock [Member] \| 35% OID Super Priority Convertible Notes 2022 [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues				1,000,000
Common Stock [Member] \| 35% OID Super Priority Convertible Notes 2023 [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues				100,000
Common Stock [Member] \| 20% OID Convertible Notes 2023 [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues				468,250
Preferred Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues				6	141
Stock Issued During Period, Value, New Issues					$ 1
Series A Preferred Convertible Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized				40,000
Preferred Stock, Par or Stated Value Per Share				$ 0.01
Series A Preferred Convertible Stock [Member] \| Common Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities				10,000
Series A 10% Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Par or Stated Value Per Share		$ 0.01
Preferred Stock, Dividend Rate, Percentage				10%
Preferred stock discount rate percentage		10%
Debt Instrument, Unamortized Discount		$ 5,000
Cash		45,000
Payments for Brokerage Fees		$ 0
Sale of Stock, Number of Shares Issued in Transaction		6
Series A 10% Convertible Preferred Stock [Member] \| 1 Investor [Member]
Class of Stock [Line Items]
Share Price		$ 7,500
Sale of Stock, Consideration Received on Transaction		$ 50,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Par or Stated Value Per Share			$ 0.01
Preferred Stock, Dividend Rate, Percentage			10%
Stock Issued During Period, Shares, New Issues			141
Preferred stock discount rate percentage			10%
Debt Instrument, Unamortized Discount			$ 105,450
Cash			951,750
Payments for Brokerage Fees			$ 53,994
Series A Preferred Stock [Member] \| 15 Investors [Member]
Class of Stock [Line Items]
Share Price			$ 6,750
Stock Issued During Period, Value, New Issues			$ 1,057,200
Series A Preferred Stock [Member] \| Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized				40,000	40,000
Preferred Stock, Par or Stated Value Per Share				$ 0.01	$ 0.01
Preferred Stock, Shares Outstanding				147	141
Series B Preferred Convertible Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Convertible, Terms				In the fourth quarter of 2023, contingent to a Qualified Financing occurring no later than November 30, 2023, the Company proposed the exchange of (i) all outstanding 10% Senior Secured Convertible Notes including accrued interest, (ii) all outstanding 35% Senior Secured Convertible Notes including accrued interest, (iii) all outstanding Promissory Notes including accrued interest, (iv) all outstanding Series A Preferred Convertible Stock including accrued dividends payable, and (v) all open trade payables, for shares of a newly proposed Series B preferred stock with an exchange value of $10 per share. The proposed exchange also included the exchange of all warrants to purchase common stock previously issued in conjunction with (i), (ii), (iii), and (iv) above for new warrants at a quantity calculated at 80% of the original face value of each of the notes and a holder’s initial investment in the Series A Preferred Convertible Stock.

SCHEDULE OF RESTRICTED STOCK UN

SCHEDULE OF RESTRICTED STOCK UNITS ISSUED (Details) - Restricted Stock Units (RSUs) [Member] - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted shares units issued, Beginning	1,357,308	1,357,308
Restricted shares units, granted
Restricted shares units, forfeited
Restricted shares units issued, ending balance	1,357,308	1,357,308

SCHEDULE OF STOCK WARRANT ISSUE

SCHEDULE OF STOCK WARRANT ISSUED (Details) - Warrant [Member] - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Outstanding, number of shares, beginning	11,246,433	7,035,473
Outstanding, number of shares, issued	527,731	4,210,960
Outstanding, number of shares, exercised
Outstanding, number of shares, expired
Outstanding, number of shares, ending balance	11,774,164	11,246,433

STOCK OPTIONS, WARRANTS AND R_3

STOCK OPTIONS, WARRANTS AND RESTRICTED STOCK UNITS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Mar. 14, 2012
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted	4,210,960	527,731
Estimated fair value of warrants issued	$ 1,672	$ 164,196
2011 Incentive Stock Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance			500,000
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period
Share-Based Payment Arrangement, Expense	$ 0

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)

1 Months Ended

12 Months Ended

Jan. 25, 2024

Dec. 12, 2023

Dec. 07, 2023

May 31, 2023

Sep. 20, 2021

Jun. 15, 2020

Mar. 31, 2024

Apr. 30, 2023

May 31, 2018

Dec. 31, 2023

May 11, 2023

Apr. 01, 2023

Oct. 31, 2021

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Loss Contingency, Accrual, Noncurrent

$ 1,443,498

Contractual Obligation

$ 200,000

Accounts Payable

1,200,000

Litigation Settlement, Fee Expense

$ 1,443,498

GMR Melbourne LLC [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Loss Contingency Accrual, Payments

$ 1,455,095

CBL & Associates Properties Inc [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Loss Contingency, Damages Sought, Value

$ 66,999

Loss contingency damages sought value including collection costs

$ 84,051

MBABJB Holdings Family Limited Partnership [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Loss Contingency, Damages Sought, Value

$ 102,884

Loss Contingency, Damages Awarded, Value

$ 87,350

Ackerman LLP [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Loss Contingency, Damages Awarded, Value

$ 548,000

Litigation Settlement, Fee Expense

$ 203,115

Lease Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Finance Lease, Principal Payments

$ 2,112

Lessee, Finance Lease, Discount Rate

Lease Agreement [Member] | Subsequent Event [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Loss Contingency, Damages Sought, Value

$ 19,473

Litigation Settlement, Amount Awarded to Other Party

$ 9,000

Escrow Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Loss Contingency, Accrual, Noncurrent

$ 100,000

SCHEDULE OF LOSS BEFORE PROVISI

SCHEDULE OF LOSS BEFORE PROVISION FOR INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Loss before provision for income taxes	$ (8,171,232)	$ (9,943,702)

SCHEDULE OF INCOME TAX EXPENSE_

SCHEDULE OF INCOME TAX EXPENSE/(BENEFIT) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Federal
State
Total current
Federal	(1,853,757)	(1,853,757)
State	(189,451)	(189,451)
Total deferred	(2,043,708)	(2,043,708)
Change in valuation allowance	2,043,708	2,043,708
Total income tax expense/(benefit)

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
NOL Carryforward	$ 6,391,691	$ 6,391,691
AMT Credit	111,950	111,950
Fixed assets and intangibles
Stock Compensation
Accruals and other
Total deferred tax assets	6,503,641	6,503,641
Valuation allowance	(6,391,641)	(6,391,641)
Net deferred tax asset	$ 111,950	$ 111,950

SCHEDULE OF NET OPERATING LOSSE

SCHEDULE OF NET OPERATING LOSSES AND TAX CREDIT CARRYFORWARDS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating losses, federal & state	$ 6,391,691	$ 6,391,691

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
INCOME TAXES (Details Narrative)	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Tax Examination, Description	An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. It is the Company’s policy to recognize interest and penalties related to income tax matters in income tax expense.

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
GOING CONCERN (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	$ 8,171,232	$ 9,943,702
Net Cash Provided by (Used in) Operating Activities	$ 6,795,445	$ 3,379,319

BANKRUPTCY (Details Narrative)

BANKRUPTCY (Details Narrative) - USD ($)	12 Months Ended
BANKRUPTCY (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Apr. 27, 2022	Dec. 31, 2021
Operating Loss Carryforwards	$ 6,400,000
Accounts Receivable, Held-for-Sale	124,195
Bankruptcy Claims, Amount of Claims Settled	1,000,000		$ 79,518
Bankruptcy claims amount of claims debtors payroll protection loans	1,387,599
Bankruptcy litigation book value	4,098,541
Litigation value of general unsecured claims	25,350,151
Litigation value of general unsecured claims for payments	500,000
Gain on discharge of prepetition liabilities	2,203,581	$ 32,157		$ 2,174,424
Class 5 [Member]
Bankruptcy claims amount of claims to be settled	1,000,000
2018 Stock Purchase Agreement [Member] \| Stewart [Member]
Payments for Repurchase of Common Stock	$ 7,500,000
Secured Convertible Noteholder [Member]
Warrants description	Each Secured Convertible Note holder will also receive 5-Year warrants (“Warrants”) to purchase shares of the Company’s common stock in an amount equal to 50% of the face value of its Secured Convertible Note. The Warrants will be exercisable upon the consummation of a Qualified Financing, five-year term and a cash exercise provision. The exercise price of the Warrants are equal to 93.75% of the per share price of common stock sold to third-party investors in the Qualified Financing.
General Unsecured Claims Holders [Member] \| Class 3 [Member]
Description of settlement terms	General Unsecured Claims holders are to receive distributions equal to their pro rata share of $500,000, with plan interest, payable within ninety (90) days from the effective date of the Plan.
Common Stock [Member]
Debt Instrument, Maturity Date, Description	Principal and accrued interest is to be converted on or before the maturity date into shares of Debtor common stock issued its next common stock offering in an aggregate amount of at least $10,000,000 (“Qualified Financing”). The number of shares of Common Stock issuable upon conversion of each Note in a Qualified Financing shall be equal to (i) the amount of principal and accrued interest, divided by (ii) the lessor of 75% of the price per share of common stock paid by other investors for a majority of the common stock issued in the Qualified Financing or seventy-five cents ($0.75)
Secured Convertible Notes [Member] \| Over-Allotment Option [Member]
Proceeds from debt or issuance or sale of equity	$ 2,500,000
Proceeds from additional issuance or sale of equity	500,000
Proceeds from Issuance or Sale of Equity	$ 3,000,000
Debt Instrument, Interest Rate, Effective Percentage	10%
Debt Instrument, Interest Rate During Period	10%

SCHEDULE OF CONSOLIDATED FINANC

SCHEDULE OF CONSOLIDATED FINANCIAL INFORMATION (Details) - USD ($)	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Operating (loss) income													$ (2,410,430)	$ (7,015,059)
Preferred stock dividends													(90,732)	(53,912)
Net (loss) income attributable to common shareholders													$ (8,261,964)	$ (9,997,614)
Continuing operations loss per common share:
Net (loss) income per common share – basic													$ (0.25)	$ (0.30)
Net (loss) income per common share – diluted													$ (0.25)	$ (0.30)
Weighted average number of common shares outstanding – basic													32,958,288	32,958,288
Weighted average number of common shares outstanding – diluted													32,958,288	32,958,288
Operating loss													$ 2,440,415	$ 8,084,038
Current Assets:
Cash and cash equivalents	$ 12,607				$ 7,219								12,607	7,219
Accounts receivable, net	92,444				304,873								92,444	304,873
Other current assets	206,631				9,116								206,631	9,116
Total current assets	311,682				1,332,336								311,682	1,332,336
Property and equipment, net	262,243				470,703								262,243	470,703
Operating lease right-of-use assets	2,437,358				4,481,445								2,437,358	4,481,445
Deferred tax assets	111,949				111,949								111,949	111,949
Total assets	3,123,232				6,516,022								3,123,232	6,516,022
Current Liabilities:
Accrued expenses and other current liabilities	8,410,879				9,777,530								8,410,879	9,777,530
Notes payable, current portion	19,217,018				11,099,954								19,217,018	11,099,954
Total current liabilities	27,927,141				21,579,436								27,927,141	21,579,436
Total liabilities	31,653,284				26,921,515								31,653,284	26,921,515
Stockholders’ Equity (Deficit):
Series A Convertible Preferred stock; $0.01 par value, 147 issued and outstanding
Common stock, $0.001 par value, 100,000,000 shares authorized 32,958,288 and 32,958,288 shares issued and outstanding at December 31, 2022 and 2021, respectively	32,958				32,958								32,958	32,958
Additional paid-in capital	35,369,995				35,323,323								35,369,995	35,323,323
Accumulated (deficit) earnings	(63,933,006)				(55,761,775)								(63,933,006)	(55,761,775)
Total liabilities and stockholders’ equity (deficit)	3,123,232				6,516,022								3,123,232	6,516,022
Gross profit													29,985	1,068,979
Operating Expenses
Compensation expense													253,844	4,465,765
Selling, general and administrative expenses													2,186,571	3,618,273
Loss on sale of assets													(189,867)	(113,138)
Total operating expenses													2,440,415	8,084,038
Other (Expense) Income
Interest (expense) income													5,919,257	3,708,842
Other (expense) income													(215,206)	(1,011,178)
Total other income (expenses), net													(5,760,802)	(2,928,643)
(Loss) income before (benefit) provision for income taxes													(8,171,232)	(9,943,702)
(Benefit) provision for income taxes
Net loss													(8,171,232)	(9,943,702)
Cash flows from operating activities:
Net loss													(8,171,232)	(9,943,702)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation													44,805	88,562
Amortization of debt discount													1,429,386	1,493,975
Amortization of deferred financing costs													(76,927)
Share-based compensation														4,188
Preferred dividends - accrued													90,732	53,911
Provision for bad debts													41,513	133,130
Changes in operating assets and liabilities:
Accounts receivable													1,182,044	(1,003,577)
Other current assets													(77,926)	253,458
(Increase) decrease in leased assets													2,044,087	508,393
Accounts payable and accrued liabilities													(1,842,150)	5,102,147
(Increase) decrease in lease liabilities													1,803,498	458,528
Net cash provided by (used in) operating activities													(6,795,445)	(3,379,319)
Cash flows from investing activities:
Proceeds from sale of fixed assets													146,697
Purchase of property and equipment													(82,918)	(80,680)
Net cash (used in) provided by investing activities													63,779	(80,680)
Cash flows from financing activities :
Payments on notes payable													(173,764)	(860,457)
Proceeds from issuance of convertible notes													6,865,817	3,368,782
Proceeds from sale of preferred stock													45,000	951,750
Net cash provided by (used in) financing activities													6,737,053	3,460,075
Net change in cash													5,387	74
Cash, beginning of period				$ 7,219				$ 7,145	$ 7,219	$ 7,145	$ 7,219	$ 7,145	7,219	7,145
Cash, end of period	$ 12,606				$ 7,219								12,606	7,219
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for income taxes
Supplemental disclosure of cash flow information:
Note Payable addition from OID													351,712	1,428,154
Warrants issed for debt discount													1,672	164,196
Common shares issued for convertible notes - inducement													2,703	47,904
Accretion of debt modification														12,259
Amortization of warrants issued for debt discount														193,231
Amortization of debt discount														70,096
Reverse temporary equity for bankruptcy														7,500,000
Convertible notes exchanged														375,000
Fixed asset purchased under capital lease														3,358,002
Note Payable addition from DFC														244,954
Warrants issued for debt discount													1,672	164,196
Proceeds from issuance of Preferred stock													45,000	951,750
Adjust Steward (Bankruptcy) Settlement														7,500,000
Common Stock [Member]
Other (Expense) Income
Net loss
Cash flows from operating activities:
Net loss
Supplemental disclosure of cash flow information:
Balance, shares				32,958,288				32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288
Warrants issued for debt discount
Proceeds from issuance of Preferred stock
Adjust Steward (Bankruptcy) Settlement
Balance, shares	32,958,288				32,958,288								32,958,288	32,958,288
Preferred Stock [Member]
Other (Expense) Income
Net loss
Cash flows from operating activities:
Net loss
Supplemental disclosure of cash flow information:
Balance, shares				141					141		141		141
Warrants issued for debt discount
Proceeds from issuance of Preferred stock														1
Adjust Steward (Bankruptcy) Settlement
Proceeds from issuance of Preferred stock, shares													6	141
Balance, shares	147				141								147	141
Additional Paid-in Capital [Member]
Other (Expense) Income
Net loss
Cash flows from operating activities:
Net loss
Supplemental disclosure of cash flow information:
Warrants issued for debt discount													1,672	164,196
Proceeds from issuance of Preferred stock													45,000	951,749
Adjust Steward (Bankruptcy) Settlement														7,500,000
Retained Earnings [Member]
Other (Expense) Income
Net loss													(8,171,232)	(9,943,702)
Cash flows from operating activities:
Net loss													(8,171,232)	(9,943,702)
Supplemental disclosure of cash flow information:
Warrants issued for debt discount
Proceeds from issuance of Preferred stock
Adjust Steward (Bankruptcy) Settlement
Series A Preferred Stock [Member]
Stockholders’ Equity (Deficit):
Series A Convertible Preferred stock; $0.01 par value, 147 issued and outstanding	$ 1				$ 1								1	1
Supplemental disclosure of cash flow information:
Proceeds from issuance of Preferred stock, shares										141
Interim Consolidated Financial Information [Member]
Revenue	43,435	$ 12,556	$ 58,832	$ (84,838)	144,084	$ 243,284	$ 444,510	$ 237,101
Operating (loss) income	47,173	(648,256)	(783,047)	(1,083,051)	(639,335)	(1,791,142)	(2,152,054)	(2,545,665)	$ (1,866,098)	$ (4,697,719)	$ (2,514,354)	$ (6,488,861)
Net (loss) income from continuing operations	(467,417)	(3,027,807)	(2,654,957)	(2,021,051)	(639,335)	(1,791,142)	(2,152,054)	(2,545,665)
Net loss	(467,417)	(3,027,807)	(2,654,957)	(2,021,051)	(1,074,953)	(2,369,419)	(2,888,399)	(3,610,931)
Preferred stock dividends	(23,209)	(23,208)	(22,721)	(21,594)	(22,074)	(22,119)	(9,719)		(44,315)	(9,719)	(67,523)	(31,838)
Net (loss) income attributable to common shareholders	$ (490,626)	$ (3,051,015)	$ (2,677,678)	$ (2,042,645)	$ (1,097,027)	$ (2,391,538)	$ (2,898,118)	$ (3,610,931)	$ (4,720,323)	$ (6,509,049)	$ (7,771,338)	$ (8,900,587)
Continuing operations loss per common share:
Net (loss) income per common share – basic	$ (0.01)	$ (0.09)	$ (0.08)	$ (0.06)	$ (0.03)	$ (0.07)	$ (0.09)	$ (0.11)
Net (loss) income per common share – diluted	$ (0.01)	$ (0.09)	$ (0.08)	$ (0.06)	$ (0.03)	$ (0.07)	$ (0.09)	$ (0.11)	$ (0.14)	$ (0.20)	$ (0.24)	$ (0.27)
Weighted average number of common shares outstanding – basic	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288
Weighted average number of common shares outstanding – diluted	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288
Operating loss	$ (3,738)	$ 660,812	$ 841,879	$ 998,213	$ 783,419	$ 2,034,426	$ 2,596,564	$ 2,782,766	$ 1,840,092	$ 5,379,330	$ 2,500,904	$ 7,413,756
Current Assets:
Cash and cash equivalents		1,470	6,658	12,368		4,172	6,270	22,137	6,658	6,270	1,470	4,172
Accounts receivable, net		92,747	121,023	383,146		296,565	309,217	292,783	121,023	309,217	92,747	296,565
Other current assets		100,576	174,115	310,078		369,248	377,813	402,838	174,115	377,813	100,576	369,248
Total current assets		194,793	301,796	705,593		669,985	693,300	717,758	301,796	693,300	194,793	669,985
Property and equipment, net		191,801	314,179	360,197		572,729	596,322	619,912	314,179	596,322	191,801	572,729
Operating lease right-of-use assets		2,536,408	2,634,063	4,348,838		4,611,591	4,740,318	4,867,648	2,634,063	4,740,318	2,536,408	4,611,591
Other long term assets		89,991	89,991						89,991		89,991
Deferred tax assets		111,949	111,949	111,949		111,949	111,949	111,949	111,949	111,949	111,949	111,949
Total assets		3,124,942	3,451,978	5,526,577		5,966,254	6,141,889	6,317,267	3,451,978	6,141,889	3,124,942	5,966,254
Current Liabilities:
Accounts payable		9,241,859	9,259,754	10,039,310		8,262,160	6,636,305	5,719,266	9,259,754	6,636,305	9,241,859	8,262,160
Accrued expenses and other current liabilities		547,591	524,104	499,915		305,760	279,687	261,268	524,104	279,687	547,591	305,760
Notes payable, current portion		16,222,107	220,962	220,962		241,398	244,147	327,006	220,962	244,147	16,222,107	241,398
Convertible notes payable, net of original issue discount and deferred financing costs			14,185,264	11,395,155		10,717,899	10,273,343	9,465,409	14,185,264	10,273,343		10,717,899
Current maturities of long term lease obligations		315,075	330,699	474,446		476,790	466,930	457,192	330,699	466,930	315,075	476,790
Paycheck Protection Program		1,283,624	1,283,624	1,283,624		1,283,624	1,283,624	1,283,624	1,283,624	1,283,624	1,283,624	1,283,624
Total current liabilities		27,610,256	25,804,407	23,913,412		21,287,631	19,184,036	17,513,765	25,804,407	19,184,036	27,610,256	21,287,631
Notes payable, non-current portion
Long-term lease obligations		2,519,859	2,594,793	3,951,597		4,010,631	3,929,764	3,849,897	2,594,793	3,929,764	2,519,859	4,010,631
Deferred tax liability		52,758	52,608	51,441					52,608		52,758
Temporary Equity		969,706		35,000			7,500,000	7,500,000		7,500,000	969,706
Total liabilities		31,152,579	28,451,808	27,951,450		25,298,262	30,613,800	28,863,662	28,451,808	30,613,800	31,152,579	25,298,262
Stockholders’ Equity (Deficit):
Common stock, $0.001 par value, 100,000,000 shares authorized 32,958,288 and 32,958,288 shares issued and outstanding at December 31, 2022 and 2021, respectively		32,958	32,958	32,958		32,958	32,958	32,958	32,958	32,958	32,958	32,958
Additional paid-in capital		35,404,995	35,404,995	35,324,995		35,321,856	27,812,533	26,849,651	35,404,995	27,812,533	35,404,995	35,321,856
Accumulated (deficit) earnings		(63,465,591)	(60,437,784)	(57,782,827)		(54,686,823)	(52,317,403)	(49,429,004)	(60,437,784)	(52,317,403)	(63,465,591)	(54,686,823)
Total Stockholders’ Equity (Deficit)	(28,530,053)	(28,027,637)	(24,999,830)	(22,424,873)	(20,405,493)	(19,332,008)	(24,471,911)	(22,546,395)	(24,999,830)	(24,471,911)	(28,027,637)	(19,332,008)	(28,530,053)	(20,405,493)
Total liabilities and stockholders’ equity (deficit)		3,124,942	3,451,978	5,526,577		5,966,254	6,141,889	6,317,267	3,451,978	6,141,889	3,124,942	5,966,254
Revenues, net of discounts	43,435	12,556	58,832	(84,838)	144,084	243,284	444,510	237,101	(26,006)	681,611	(13,450)	924,895
Cost of revenues
Gross profit	43,435	12,556	58,832	(84,838)	144,084	243,284	444,510	237,101	(26,006)	681,611	(13,450)	924,895
Operating Expenses
Compensation expense	(275,220)	171,795	171,213	186,056	78,065	1,007,175	1,394,775	1,985,750	357,269	3,380,525	529,064	4,387,700
Selling, general and administrative expenses	296,782	388,275	695,482	806,032	622,795	1,027,251	1,201,789	766,438	1,501,514	1,968,227	1,889,789	2,995,478
Loss on sale of assets	(25,300)	100,742	(24,816)	6,125	82,559			30,578	(18,691)	30,578	82,051	30,578
Amortization of intangible assets
Total operating expenses	(3,738)	660,812	841,879	998,213	783,419	2,034,426	2,596,564	2,782,766	1,840,092	5,379,330	2,500,904	7,413,756
Other (Expense) Income
Interest (expense) income	(729,796)	(2,379,551)	(1,871,910)	(938,000)	(1,296,563)	(578,304)	(768,502)	(1,065,473)	(2,809,910)	(1,833,975)	(5,189,461)	(2,412,279)
Amortization of deferred financing costs and debt discount
Other (expense) income	215,206				860,945	27	32,157	207		32,364		32,391
Total other income (expenses), net	(514,590)	(2,379,551)	(1,871,910)	(938,000)	(435,618)	(578,277)	(736,345)	(1,065,266)	(2,809,910)	(1,801,611)	(5,189,461)	(2,379,888)
(Loss) income before (benefit) provision for income taxes	(467,417)	(3,027,807)	(2,654,957)	(2,021,051)	(1,074,953)	(2,369,419)	(2,888,399)	(3,610,931)	(4,676,008)	(6,499,330)	(7,703,815)	(8,868,749)
(Benefit) provision for income taxes
Net loss	(467,417)	(3,027,807)	(2,654,957)	(2,021,051)	(1,074,953)	(2,369,419)	(2,888,399)	(3,610,931)	(4,676,008)	(6,499,330)	(7,703,815)	(8,868,749)
Cash flows from operating activities:
Net loss	(467,417)	(3,027,807)	(2,654,957)	(2,021,051)	(1,074,953)	(2,369,419)	(2,888,399)	(3,610,931)	(4,676,008)	(6,499,330)	(7,703,815)	(8,868,749)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation	8,682	8,681	13,766	13,676	19,466	23,593	23,591	21,912	27,442	45,503	36,123	69,096
Loss on disposition of assets	89,991		17,252	82,624	82,560			30,578	99,876	30,578	99,876	30,578
Amortization of debt discount	8,250	74,275	919,348	427,513	63,836	(82,882)	361,861	1,151,160	1,346,861	1,513,021	1,421,136	1,430,139
Amortization of deferred financing costs	166,918		(89,991)						(89,991)		(89,991)
Share-based compensation			(35,000)	35,000		625	1,125	2,438		3,563		4,188
Preferred dividends - accrued	23,208	23,208	22,722	21,594	22,074	22,118	9,719		44,316	9,719	67,524	31,837
Provision for bad debts	3,216	3,194	11,237	23,866	90,472	(151,363)	57,204	136,817	35,103	194,021	38,297	42,658
Changes in operating assets and liabilities:
Accounts receivable	(2,913)	25,082	250,886	908,989	(1,109,908)	164,015	(73,638)	15,954	1,159,875	(57,684)	1,184,957	106,331
Other current assets	(106,055)	(307)	25,194	3,242	240,544	8,565	25,025	(20,676)	28,436	4,349	28,129	12,914
(Increase) decrease in leased assets	99,050	97,655	1,714,775	132,607	130,146	128,726	127,331	122,190	1,847,382	249,521	1,945,037	378,247
Accounts payable and accrued liabilities	(1,447,249)	(17,895)	(744,556)	367,550	1,401,020	1,625,855	917,039	1,158,232	(377,006)	2,075,271	(394,901)	3,701,126
(Increase) decrease in lease liabilities	(93,169)	(90,559)	(1,500,550)	(119,220)	57,840	90,727	89,603	(696,698)	(1,619,770)	(607,095)	(1,710,329)	(516,368)
Net cash provided by (used in) operating activities	(1,717,488)	(2,904,472)	(2,049,875)	(123,610)	(69,280)	(479,350)	(1,349,539)	(1,481,151)	(2,173,485)	(2,830,690)	(5,077,957)	(3,310,040)
Cash flows from investing activities:
Proceeds from sale of fixed assets		113,697	15,000	18,000					33,000		146,697
Purchase of property and equipment	(79,124)			(3,794)				(80,680)	(3,794)	(80,680)	(3,794)	(80,680)
Net cash (used in) provided by investing activities	(79,124)	113,697	15,000	14,206				(80,680)	29,206	(80,680)	142,903	(80,680)
Cash flows from financing activities :
Payments on notes payable				(173,764)	(2,672)	(62,749)	(82,859)	(712,177)	(173,764)	(795,036)	(173,764)	(857,785)
Proceeds from issuance of convertible notes	1,807,749	2,785,586	1,984,166	288,316	75,000	540,000	464,781	2,289,000	2,272,480	2,753,781	5,058,068	3,293,781
Proceeds from sale of preferred stock			45,000				951,750		45,000	951,750	45,000	951,750
Net cash provided by (used in) financing activities	1,807,749	2,785,587	2,029,165	114,552	72,328	477,251	1,333,672	1,576,823	2,143,717	2,910,495	4,929,304	3,387,746
Net change in cash	11,137	(5,188)	(5,710)	5,148	3,048	(2,099)	(15,867)	14,992	(562)	(875)	(5,750)	(2,974)
Cash, beginning of period	1,469	6,657	12,367	7,219	4,171	6,270	22,137	7,145	7,219	7,145	7,219	7,145	7,219	7,145
Cash, end of period	12,606	1,469	6,657	12,367	7,219	4,171	6,270	22,137	6,657	6,270	1,469	4,171	12,606	7,219
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for income taxes
Supplemental disclosure of cash flow information:
Note Payable addition from OID	93,250			258,462	48,462		199,231	1,180,461	258,462	1,379,692	258,462	1,379,692
Warrants issed for debt discount				1,672	1,467	8,698	10,008	144,023	1,672	154,031	1,672	162,729
Common shares issued for convertible notes - inducement	1,803			900	1,662		8,700	37,542	900	46,242	900	46,242
Accretion of debt modification								12,259		12,259		12,259
Amortization of warrants issued for debt discount					4,623			188,608		188,608		188,608
Amortization of debt discount					3,000	60,090		7,006		7,006		67,096
Reverse temporary equity for bankruptcy						7,500,000						7,500,000
Convertible notes exchanged						210,000		165,000		165,000		375,000
Fixed asset purchased under capital lease						403,846		2,954,156		2,954,156		3,358,002
Note Payable addition from DFC					15,000	3,954		226,000		226,000		229,954
Balance	(28,027,637)	(24,999,830)	(22,424,873)	(20,405,493)	(19,332,008)	(24,471,911)	(22,546,395)	(19,081,925)	(20,405,493)	(19,081,925)	(20,405,493)	(19,081,925)	(20,405,493)	(19,081,925)
Stock based compensation	(35,000)		35,000			624	1,127	2,438
Warrants issued for debt discount				1,672	1,467	8,698	10,008	144,023
Proceeds from issuance of Preferred stock			45,000			7,500,000	951,748
Adjust Steward (Bankruptcy) Settlement
Balance	(28,530,053)	(28,027,637)	(24,999,830)	(22,424,873)	(20,405,493)	(19,332,008)	(24,471,911)	(22,546,395)	(24,999,830)	(24,471,911)	(28,027,637)	(19,332,008)	(28,530,053)	(20,405,493)
Interim Consolidated Financial Information [Member] \| Common Stock [Member]
Net loss
Stockholders’ Equity (Deficit):
Total Stockholders’ Equity (Deficit)	32,958	32,958	32,958	32,958	32,958	32,958	32,958	32,958	32,958	32,958	32,958	32,958	32,958	32,958
Supplemental disclosure of cash flow information:
Balance	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958
Balance, shares	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288
Stock based compensation
Warrants issued for debt discount
Proceeds from issuance of Preferred stock
Adjust Steward (Bankruptcy) Settlement
Balance	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958	$ 32,958
Balance, shares	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288	32,958,288
Interim Consolidated Financial Information [Member] \| Preferred Stock [Member]
Net loss
Stockholders’ Equity (Deficit):
Total Stockholders’ Equity (Deficit)	1	1	1	1	1	1	1		$ 1	$ 1	$ 1	$ 1	$ 1	$ 1
Supplemental disclosure of cash flow information:
Balance	$ 1	$ 1	$ 1	$ 1	$ 1	$ 1			$ 1		$ 1		$ 1
Balance, shares	147	147	141	141	141	141			141		141		141
Stock based compensation
Warrants issued for debt discount
Proceeds from issuance of Preferred stock							1
Adjust Steward (Bankruptcy) Settlement
Proceeds from issuance of Preferred stock, shares			6				141
Balance	$ 1	$ 1	$ 1	$ 1	$ 1	$ 1	$ 1		$ 1	$ 1	$ 1	$ 1	$ 1	$ 1
Balance, shares	147	147	147	141	141	141	141		147	141	147	141	147	141
Interim Consolidated Financial Information [Member] \| Additional Paid-in Capital [Member]
Net loss
Stockholders’ Equity (Deficit):
Total Stockholders’ Equity (Deficit)	35,369,995	35,404,995	35,404,995	35,324,995	35,323,323	35,321,856	27,812,534	26,849,651	$ 35,404,995	$ 27,812,534	$ 35,404,995	$ 35,321,856	$ 35,369,995	$ 35,323,323
Supplemental disclosure of cash flow information:
Balance	35,404,995	35,404,995	35,324,995	35,323,323	35,321,856	27,812,534	26,849,651	26,703,190	35,323,323	26,703,190	35,323,323	26,703,190	35,323,323	26,703,190
Stock based compensation	(35,000)		35,000			624	1,127	2,438
Warrants issued for debt discount				1,672	1,467	8,698	10,008	144,023
Proceeds from issuance of Preferred stock			45,000			7,500,000	951,748
Adjust Steward (Bankruptcy) Settlement
Balance	35,369,995	35,404,995	35,404,995	35,324,995	35,323,323	35,321,856	27,812,534	26,849,651	35,404,995	27,812,534	35,404,995	35,321,856	35,369,995	35,323,323
Interim Consolidated Financial Information [Member] \| Retained Earnings [Member]
Net loss	(467,417)	(3,027,807)	(2,654,957)	(2,021,051)	(1,074,953)	(2,369,419)	(2,888,399)	(3,610,931)
Stockholders’ Equity (Deficit):
Total Stockholders’ Equity (Deficit)	(63,933,007)	(63,465,590)	(60,437,783)	(57,782,826)	(55,761,775)	(54,686,822)	(52,317,403)	(49,429,004)	(60,437,783)	(52,317,403)	(63,465,590)	(54,686,822)	(63,933,007)	(55,761,775)
Supplemental disclosure of cash flow information:
Balance	(63,465,590)	(60,437,783)	(57,782,826)	(55,761,775)	(54,686,822)	(52,317,403)	(49,429,004)	(45,818,073)	(55,761,775)	(45,818,073)	(55,761,775)	(45,818,073)	(55,761,775)	(45,818,073)
Stock based compensation
Warrants issued for debt discount
Proceeds from issuance of Preferred stock
Adjust Steward (Bankruptcy) Settlement
Balance	$ (63,933,007)	(63,465,590)	(60,437,783)	(57,782,826)	$ (55,761,775)	(54,686,822)	(52,317,403)	(49,429,004)	(60,437,783)	(52,317,403)	(63,465,590)	(54,686,822)	$ (63,933,007)	$ (55,761,775)
Interim Consolidated Financial Information [Member] \| Series A Preferred Stock [Member]
Stockholders’ Equity (Deficit):
Series A Convertible Preferred stock; $0.01 par value, 147 issued and outstanding		$ 1	$ 1	$ 1		$ 1	$ 1		$ 1	$ 1	$ 1	$ 1

SCHEDULE OF CONSOLIDATED FINA_2

SCHEDULE OF CONSOLIDATED FINANCIAL INFORMATION (Parenthetical) (Details) - $ / shares	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, par value	$ 0.001		$ 0.001
Common Stock, Shares Authorized	100,000,000		100,000,000
Common Stock, Shares, Outstanding	32,958,288		32,958,288
Series A Preferred Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Preferred stock, par value				$ 0.01
Interim Consolidated Financial Information [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Preferred stock, par value		$ 0.01			$ 0.01
Preferred Stock, Shares Authorized		1,000,000			1,000,000
Common stock, par value						$ 0.001
Common Stock, Shares Authorized						100,000,000
Common Stock, Shares, Outstanding			32,958,288			32,958,288
Interim Consolidated Financial Information [Member] \| Series A Preferred Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Preferred stock, par value		$ 0.01			$ 0.01
Preferred Stock, Shares Outstanding		147			147

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		1 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jan. 25, 2024	Apr. 30, 2024	Mar. 31, 2024	Apr. 30, 2023	May 31, 2018	Dec. 31, 2023	Apr. 01, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Convertible Notes Payable
Subsequent Event [Member] \| Senior Secured Convertible Notes Payable [Member]
Subsequent Event [Line Items]
Debt Instrument, Description		the Company issued 20% OID Senior Secured Convertible Notes payable with a face amount, including the 20% OID, totaling $
Convertible Notes Payable		$ 1,078,125
Proceeds from Issuance of Common Stock		$ 5,000,000
Debt Conversion, Converted Instrument, Rate		85%
Shares Issued, Price Per Share		$ 1
Lease Agreement [Member]
Subsequent Event [Line Items]
Finance Lease, Principal Payments				$ 2,112	$ 2,112
Lessee, Finance Lease, Discount Rate					5%		5%
Lease Agreement [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Loss Contingency, Damages Sought, Value	$ 19,473
Litigation Settlement, Amount Awarded to Other Party			$ 9,000
Asset Purchase Agreement [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Payments to Acquire Productive Assets	$ 3,500,000