Silo Pharma (SILO) S-18 Dec 21IPO registrationFinancial data

Company Profile

Document And Entity Information

Document And Entity Information	9 Months Ended
Document And Entity Information	Sep. 30, 2021
Document Information Line Items
Entity Registrant Name	Silo Pharma, Inc.
Document Type	S-1
Amendment Flag	false
Entity Central Index Key	0001514183
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Incorporation, State or Country Code	DE

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
CURRENT ASSETS:
Cash and cash equivalents	$ 10,261,416	$ 1,128,389	$ 111,752
Equity investments	820,126	200	9,394
Notes receivable, net		23,500	200,000
Prepaid expenses and other current assets - current	220,590	241,091	16,333
Assets of discontinued operations		33,484
Inventory		33,484	156,366
Total Current Assets	11,302,132	1,426,664	493,845
Note receivable - non-current	60,000
Prepaid expenses - non-current	28,118
Total Assets	11,390,250	1,426,664	493,845
CURRENT LIABILITIES:
Convertible note payable, net of discount			61,875
Accounts payable and accrued expenses	211,286	127,069	54,862
Note payable - current portion		14,654
Deferred revenue - current portion	72,103
Total Current Liabilities	283,389	141,723	116,737
LONG TERM LIABILITIES:
Deferred revenue - long-term portion	955,909
Note payable - long-term portion		4,246
Total Long Term Liabilities	955,909	4,246
Total Liabilities	1,239,298	145,969	116,737
Commitment and Contingencies (see Note 9)
STOCKHOLDERS’ EQUITY:
Preferred stock, value			400,000
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred stock, value
Preferred stock, value
Common stock, value	9,864	8,514	2,361
Additional paid-in capital	12,314,979	7,034,502	2,630,551
Accumulated deficit	(2,173,891)	(5,762,321)	(2,655,804)
Total Stockholders’ Equity	10,150,952	1,280,695	(22,892)
Total Liabilities and Stockholders’ Equity	11,390,250	1,426,664	493,845
Series B Convertible Preferred Stock
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred stock, value
Total Stockholders’ Equity
Series C Convertible Preferred Stock
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred stock, value
Total Stockholders’ Equity

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000	5,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000	500,000,000
Common stock, shares issued	98,636,970	85,141,956	23,604,207
Common stock, shares outstanding	98,636,970	85,141,956	23,604,207
Series A Convertible Preferred Stock
Preferred stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Preferred stock, shares authorized		1,000,000	1,000,000
Preferred stock, shares issued			4,000
Preferred stock, shares outstanding			4,000
Preferred stock redemption price per share (in Dollars per share)		$ 100	$ 100
Series B Convertible Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	2,000	2,000	2,000
Preferred stock, shares issued			115
Preferred stock, shares outstanding			115
Preferred stock redemption price per share (in Dollars per share)	$ 1,000	$ 1,000	$ 1,000
Series C Convertible Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	4,280	4,280
Preferred stock, shares issued	227
Preferred stock, shares outstanding	227
Preferred stock redemption price per share (in Dollars per share)	$ 1,000	$ 1,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
SALES					$ 40,923	$ 40,569
COST OF SALES					176,126	27,387
GROSS PROFIT	$ 16,566		$ 49,694		(135,203)	13,182
OPERATING EXPENSES:
Compensation expense	54,943	37,308	222,177	717,198	755,993	319,587
Professional fees	331,419	415,409	1,273,894	757,620	1,276,562	431,015
Product development					62,550	63,465
Research and development	70,514		217,962		26,250
Insurance expense	29,014	13,578	79,735	17,560	30,191	26,565
Bad debt expense (recovery)	(30,000)	85,000	(83,500)	84,000	165,376	(13,500)
Selling, general and administrative expenses	24,618	7,598	141,353	33,764	120,842	87,013
Impairment Loss						29,440
Total operating expenses	480,508	558,893	1,851,621	1,610,142	2,437,764	943,585
OPERATING LOSS FROM CONTINUING OPERATIONS	(463,942)	(558,893)	(1,801,927)	(1,610,142)	(2,572,967)	(930,403)
OTHER INCOME (EXPENSE):
Interest income		2,818		8,788	11,543	12,196
Other income				3,000	3,000
Gain on forgiveness of PPP note payable			19,082
Interest expense	(483)	(393)	(2,872)	(268,996)	(269,043)	(62,739)
Interest expense - related party				(224)	(224)	(189)
Foreign exchange loss					(2,950)
Loss on debt extinguishment				(198,000)	(197,682)
Net realized gain on equity investments	6,655,120		6,655,120			138,032
Net unrealized gain on equity investments	300,876		369,626		(9,194)	(170,191)
Total other income (expense)	6,955,513	2,425	7,040,956	(455,432)	(464,550)	(82,891)
INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE PROVISION FOR INCOME TAXES	6,491,571	(556,468)	5,239,029	(2,065,574)
Provision for income taxes	(19,133)		(19,133)
INCOME (LOSS) FROM CONTINUING OPERATIONS	6,472,438	(556,468)	5,219,896	(2,065,574)
DISCONTINUED OPERATIONS:
Gain from sale of assets of discontinued operations, net of tax	1,553		1,553
Loss from discontinued operations, net of tax	(88,872)	(77,327)	(229,022)	(182,129)
LOSS FROM DISCONTINUED OPERATIONS	(87,319)	(77,327)	(227,469)	(182,129)
NET INCOME (LOSS)	6,385,119	(633,795)	4,992,427	(2,247,703)	(3,037,517)	(1,013,294)
Deemed dividend			(1,403,997)	(69,000)	(69,000)
NET INCOME (LOSS) AVAILABLE TO COMMON STOCKHOLDERS	$ 6,385,119	$ (633,795)	$ 3,588,430	$ (2,316,703)	$ (3,106,517)	$ (1,013,294)
NET INCOME (LOSS) PER COMMON SHARE:
Basic (in Dollars per share)	$ 0.06	$ (0.01)	$ 0.04	$ (0.04)
Diluted (in Dollars per share)	$ 0.06	$ (0.01)	$ 0.04	$ (0.04)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING:
Basic (in Shares)	98,636,970	84,416,681	93,594,877	59,512,252
Diluted (in Shares)	99,693,483	84,416,681	94,651,390	59,512,252
NET LOSS PER COMMON SHARE:
Basic and diluted (in Dollars per share)					$ (0.05)	$ (0.04)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING:
Basic and diluted (in Shares)					65,954,691	23,468,522
LICENSE FEE REVENUES:	$ 18,025		$ 53,238
COST OF REVENUES	$ 1,459		$ 3,544

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Series B Preferred Stock	Series C Preferred Stock	Common Stock	Additional Paid In Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2018			$ 2,342	$ 2,047,610	$ (1,642,510)	$ 407,442
Balance (in Shares) at Dec. 31, 2018			23,417,540
Series B preferred stock issued for cash, net of costs				110,000		110,000
Series B preferred stock issued for cash, net of costs (in Shares)	115
Common stock issued for services			$ 10	34,990		35,000
Common stock issued for services (in Shares)			100,000
Common stock issued for due diligence fee			$ 9	41,991		42,000
Common stock issued for due diligence fee (in Shares)			86,667
Accretion of stock options for services				142,960		142,960
Warrants issued in connection with convertible debt				253,000		253,000
Net income (loss)					(1,013,294)	(1,013,294)
Balance at Dec. 31, 2019			$ 2,361	2,630,551	(2,655,804)	(22,892)
Balance (in Shares) at Dec. 31, 2019	115		23,604,207
Net income (loss)					(238,877)	(238,877)
Balance at Mar. 31, 2020			$ 2,361	2,630,551	(2,894,681)	(261,769)
Balance (in Shares) at Mar. 31, 2020	115		23,604,207
Balance at Dec. 31, 2019			$ 2,361	2,630,551	(2,655,804)	(22,892)
Balance (in Shares) at Dec. 31, 2019	115		23,604,207
Net income (loss)					(3,037,517)	(3,037,517)
Balance at Dec. 31, 2020			$ 8,514	7,034,502	(5,762,321)	1,280,695
Balance (in Shares) at Dec. 31, 2020			85,141,956
Common Stock issued for cash, net of offering cost			$ 3,775	2,111,958		2,115,733
Common Stock issued for cash, net of offering cost (in Shares)			37,758,116
Common Stock issued for future services			$ 859	686,036		686,895
Common Stock issued for future services (in Shares)			8,586,184
Preferred Shares Exchanged for Common Stock			$ 144	(144)
Preferred Shares Exchanged for Common Stock (in Shares)	(115)		1,437,500
Common Stock issued in connection with employment agreement			$ 763	609,713		610,476
Common Stock issued in connection with employment agreement (in Shares)			7,630,949
Common Stock issued for Exchange of Notes			$ 412	527,588		528,000
Common Stock issued for Exchange of Notes (in Shares)			4,125,000
Common Stock issued for conversion of Redeemable Series A Preferred stock			$ 200	399,800		400,000
Common Stock issued for conversion of Redeemable Series A Preferred stock (in Shares)			2,000,000
Deemed dividend on Preferred Stock Exchange				69,000	(69,000)
Balance at Mar. 31, 2020			$ 2,361	2,630,551	(2,894,681)	(261,769)
Balance (in Shares) at Mar. 31, 2020	115		23,604,207
Net income (loss)					(1,375,031)	(1,375,031)
Balance at Jun. 30, 2020			$ 8,314	6,634,702	(4,338,712)	2,304,304
Balance (in Shares) at Jun. 30, 2020			83,141,956
Common Stock issued for cash, net of offering cost			$ 3,775	2,111,958		2,115,733
Common Stock issued for cash, net of offering cost (in Shares)			37,758,116
Common Stock issued for future services			$ 859	686,036		686,895
Common Stock issued for future services (in Shares)			8,586,184
Preferred Shares Exchanged for Common Stock			$ 144	(144)
Preferred Shares Exchanged for Common Stock (in Shares)	(115)		1,437,500
Common Stock issued in connection with employment agreement			$ 763	609,713		610,476
Common Stock issued in connection with employment agreement (in Shares)			7,630,949
Common Stock issued for Exchange of Notes			$ 412	527,588		528,000
Common Stock issued for Exchange of Notes (in Shares)			4,125,000
Deemed dividend on Preferred Stock Exchange				69,000	(69,000)
Net income (loss)					(633,795)	(633,795)
Balance at Sep. 30, 2020			$ 8,514	7,034,502	(4,972,507)	2,070,509
Balance (in Shares) at Sep. 30, 2020			85,141,956
Common Stock issued for conversion of Redeemable Series A Preferred stock			$ 200	399,800		400,000
Common Stock issued for conversion of Redeemable Series A Preferred stock (in Shares)			2,000,000
Balance at Dec. 31, 2020			$ 8,514	7,034,502	(5,762,321)	1,280,695
Balance (in Shares) at Dec. 31, 2020			85,141,956
Series C preferred stock issued for cash, net of offering cost				3,794,102		3,794,102
Series C preferred stock issued for cash, net of offering cost (in Shares)		4,276
Deemed dividend upon issuance of preferred stock				1,403,997	(1,403,997)
Common stock warrants granted for services				83,728		83,728
Common stock warrants granted for services (in Shares)
Net income (loss)					(930,702)	(930,702)
Balance at Mar. 31, 2021			$ 8,514	12,316,329	(8,097,020)	4,227,823
Balance (in Shares) at Mar. 31, 2021		4,276	85,141,956
Balance at Dec. 31, 2020			$ 8,514	7,034,502	(5,762,321)	1,280,695
Balance (in Shares) at Dec. 31, 2020			85,141,956
Balance at Sep. 30, 2021			$ 9,864	12,314,979	(2,173,891)	10,150,952
Balance (in Shares) at Sep. 30, 2021		227	98,636,970
Balance at Mar. 31, 2021			$ 8,514	12,316,329	(8,097,020)	4,227,823
Balance (in Shares) at Mar. 31, 2021		4,276	85,141,956
Net income (loss)					(461,990)	(461,990)
Balance at Jun. 30, 2021			$ 9,864	12,314,979	(8,559,010)	3,765,833
Balance (in Shares) at Jun. 30, 2021		227	98,636,970
Issuance of common stock for conversion of preferred stock			$ 1,350	(1,350)
Issuance of common stock for conversion of preferred stock (in Shares)		(4,049)	13,495,014
Net income (loss)					6,385,119	6,385,119
Balance at Sep. 30, 2021			$ 9,864	$ 12,314,979	$ (2,173,891)	$ 10,150,952
Balance (in Shares) at Sep. 30, 2021		227	98,636,970

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 4,992,427	$ (2,247,703)	$ (3,037,517)	$ (1,013,294)
Adjustments to reconcile net loss to net cash used in operating activities
Bad debt (recovery) expense	(83,500)	90,000	165,376
Impairment loss				29,440
Stock-based compensation	83,728	610,476	610,476	177,960
Amortization of prepaid stock-based expense	107,970	460,289	578,924
Amortization of debt discount to interest expense		268,125	268,125	61,875
Inventory write-down		19,879	137,947
Net realized gain on equity investments	(6,655,120)			(138,032)
Net unrealized gain on equity investments	(369,626)		9,194	170,191
Gain on forgiveness of PPP note payable and accrued interest	(19,082)
Loss from disposal of assets from discontinued operations	(1,553)
Loss from debt extinguishment		198,000	197,682
Change in operating assets and liabilities:
(Increase) in inventory			(15,065)	(129,393)
Increase in prepaid expenses and other current assets - current	(87,469)	(68,045)	(144,663)	17,698
Increase in prepaid expenses - non-current	(28,118)	(117,347)
(Increase) decrease in assets of discontinued operations	(24,963)	105,743
Increase in accounts payable and accrued expenses	84,399	59,910	72,525	29,231
Increase in deferred revenue	496,762
NET CASH USED IN OPERATING ACTIVITIES	(1,504,145)	(620,673)	(1,156,996)	(794,324)
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sale of equity investments	6,736,070			191,938
Collection on note receivable written off prior to 2019	7,500
Purchase of equity investment				(5,197)
Collection on note receivable	99,500	20,000	39,000
NET CASH PROVIDED BY INVESTING ACTIVITIES	6,843,070	20,000	39,000	186,741
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from note payable - related party		35,000	35,000	25,000
Proceeds from note payable		18,900	18,900
Repayment of note payable - related party		(35,000)	(35,000)	(25,000)
Proceeds from sale of Series B preferred stock, net				110,000
Net proceeds from convertible debt				295,000
Net proceeds from sale of common stock		2,115,733	2,115,733
Net proceeds from sale of preferred stock	3,794,102
Repayment of advance from a related party	(2,366)
Advance from a related party	2,366
Repayment of insurance finance loan				(22,344)
NET CASH PROVIDED BY FINANCING ACTIVITIES	3,794,102	2,134,633	2,134,633	382,656
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS:	9,133,027	1,533,960	1,016,637	(224,927)
CASH AND CASH EQUIVALENTS	1,128,389	111,752	111,752	336,679
CASH AND CASH EQUIVALENTS	10,261,416	1,645,712	1,128,389	111,752
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest		224	224
Income taxes
Non-Cash investing and financing activities:
Common stock issued for prepaid services		686,895	686,895
Common stock issued for acquisition of intangible assets and prepaid expenses				300,000
Common stock issued for Exchange of Notes		528,000	528,000
Common stock issued for due diligence fee and related increase in debt discount				42,000
Warrants issued in connection with convertible debt and related increase in debt discount				253,000
Common stock issued for conversion of Redeemable Series A Preferred Stock		400,000	$ 400,000
Increase in equity investments recorded as deferred revenue pursuant to a patent license agreement	531,250
Note receivable issued in connection with asset purchase agreement	$ 60,000

Organization and Business

Organization and Business	9 Months Ended	12 Months Ended
Organization and Business	Sep. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
ORGANIZATION AND BUSINESS	NOTE 1 – ORGANIZATION AND BUSINESS Silo Pharma, Inc. (formerly Uppercut Brands, Inc.) (the “Company”) was incorporated in the State of New York on July 13, 2010 under the name Gold Swap, Inc. On January 24, 2013, the Company changed its state of incorporation from New York to Delaware. The Company is a developmental stage biopharmaceutical company focused on merging traditional therapeutics with psychedelic research. The Company seeks to acquire and/or develop intellectual property or technology rights from leading universities and researchers to treat rare diseases, including the use of psychedelic drugs, such as psilocybin, and the potential benefits they may have in certain cases involving depression, mental health issues and neurological disorders. The Company is focused on merging traditional therapeutics with psychedelic research for people suffering from indications such as depression, post-traumatic stress disorder (“PTSD”), Alzheimer’s, Parkinson’s, and other rare neurological disorders. The Company’s mission is to identify assets to license and fund the research which the Company’s believes will be transformative to the well-being of patients and the health care industry. The Company was engaged in the development of a streetwear apparel brand, NFID (see below). On October 4, 2013, the Company filed a Form N-54A and elected to become a business development company (“BDC”) under the Investment Company Act of 1940, as amended (the “1940 Act”). In addition, the Company previously elected to be treated for federal income tax purpose as a regulated investment company, (“RIC”) under Subchapter M of the Internal Revenue Code of 1986, as amended, (the “Code”). Through September 29, 2018, the Company met the definition of RIC in accordance with the guidance under Accounting Standards Codification (“ASC”) Topic 946 “Financial Services – Investment Companies”. On September 29, 2018, the Company filed Form N-54C, Notification of Withdrawal of Election to be Subject to Section 55 through 65 of the 1940 Act, as the Company changed the nature of its business so as to cease to be a business development company (See Note 2 – Basis of Presentation). Additionally, since 2017, the Company has been subject to income taxes at corporate tax rates. On May 21, 2019, the Company filed an amendment to its Certificate of Incorporation with the State of Delaware to change its name from Point Capital, Inc. to Uppercut Brands, Inc. Thereafter, on September 24, 2020, the Company filed an amendment to its Certificate of Incorporation with the State of Delaware to change its name from Uppercut Brands, Inc. to Silo Pharma, Inc. On April 8, 2020, the Company incorporated a new wholly-owned subsidiary, Silo Pharma Inc., in the State of Florida. The Company has also secured the domain name www.silopharma.com. The Company has been exploring opportunities to expand the Company’s business by seeking to acquire and/or develop intellectual property or technology rights from leading universities and researchers to treat rare diseases, including the use of psychedelic drugs, such as psilocybin, and the potential benefits they may have in certain cases involving depression, mental health issues and neurological disorders. In July 2020, through the Company’s newly formed subsidiary, the Company entered into a commercial evaluation license and option agreement with University of Maryland, Baltimore (“UMB”) (see Note 9) pursuant to which, among other things, UMB granted the Company an exclusive, option to negotiate and obtain an exclusive, sublicensable, royalty-bearing license to with respect to certain technology. The option was extended and exercised on January 13, 2021. On February 12, 2021, the Company entered into a Master License Agreement with UMB (see Note 9). The Company plans to actively pursue the acquisition and/or development of intellectual property or technology rights to treat rare diseases, and to ultimately expand the Company’s business to focus on this new line of business. On September 30, 2021, the Company entered into and closed on an Asset Purchase Agreement (the “Asset Purchase Agreement) with NFID, LLC, a Florida limited liability company (the “Buyer”), whereby the Buyer purchased from the Company certain assets, properties, and rights in connection with the Company’s NFID trademark name, logos, domain, and apparel clothing and accessories for a purchase price of $60,000 in the form of a promissory note amounting to $60,000. The promissory note bears 8% interest per annum and matures on October 1, 2023. Accordingly, the results of operations of this component, for all periods presented, are separately reported as “discontinued operations” on the condensed consolidated statements of operations (see Note 4).	NOTE 1 – ORGANIZATION AND BUSINESS Silo Pharma, Inc. (formerly Uppercut Brands, Inc.) (the “Company”) was incorporated in the State of New York on July 13, 2010. On December 3, 2012, the Company changed its state of incorporation from New York to Delaware. On September 29, 2018, the Company entered into an Asset Purchase Agreement (“APA”) with Blind Faith Concepts Holdings, Inc. a Nevada corporation (the “Seller”) whereby the Company completed the acquisition of 100% of the assets of “NFID” from the Seller. The Company is a developmental stage biopharmaceutical company focused on merging traditional therapeutics with psychedelic research. In addition to the Company’s primary focus on psychedelic research, the Company has been engaged in the development of the streetwear apparel brand, NFID, which stands for “No Found Identification.” On October 4, 2013, the Company filed a Form N-54A and elected to become a business development company (“BDC”) under the Investment Company Act of 1940, as amended (the “1940 Act”). In addition, the Company previously elected to be treated for federal income tax purpose as a regulated investment company (“RIC”) under Subchapter M of the Internal Revenue Code of 1986, as amended, (the “Code”). Through September 29, 2018, the Company met the definition of an investment company in accordance with the guidance under Accounting Standards Codification (“ASC”) Topic 946 “ Financial Services – Investment Companies On May 21, 2019, the Company amended its articles of incorporation with the State of Delaware to change the Company’s name to Uppercut Brands, Inc. On September 24, 2020, the Company amended its articles of incorporation with the State of Delaware to change the Company’s name to Silo Pharma, Inc. On April 8, 2020, the Company incorporated a new wholly owned subsidiary, Silo Pharma Inc., in the State of Florida. The Company has also secured the domain name www.silopharma.com. The Company has been exploring opportunities to expand the Company’s business by seeking to acquire and/or develop intellectual property or technology rights from leading universities and researchers to treat rare diseases, including the use of psychedelic drugs, such as psilocybin, and the potential benefits they may have in certain cases involving depression, mental health issues and neurological disorders. In July 2020, through the Company’s newly formed subsidiary, the Company entered into a commercial evaluation license and option agreement with University of Maryland, Baltimore (“UMB”) (see Note 11). The option was extended and exercised. On February 12, 2021, the Company entered into a Master License Agreement with UMB (see Note 12). The Company plans to actively pursue the acquisition and/or development of intellectual property or technology rights to treat rare diseases, and to ultimately expand the Company’s business to focus on this new line of business.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation Management acknowledges its responsibility for the preparation of the accompanying unaudited condensed consolidated financial statements which reflect all adjustments, consisting of normal recurring and non-recurring adjustments, considered necessary in its opinion for a fair statement of its financial position and the results of its operations for the periods presented. The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (the “U.S. GAAP”) for interim financial information and with the instructions Article 8-03 of Regulation S-X. Operating results for interim periods are not necessarily indicative of results that may be expected for the fiscal year as a whole. Certain information and note disclosure normally included in financial statements prepared in accordance with U.S. GAAP has been condensed or omitted from these statements pursuant to such accounting principles and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements. These unaudited condensed consolidated financial statements should be read in conjunction with the summary of significant accounting policies and notes to the financial statements for the year ended December 31, 2020 included in the Company’s Annual Report on Form 10-K as filed with the Securities and Exchange Commission on March 29, 2021. In accordance with, ASC 205-20 “Discontinued Operations” establishes that the disposal or abandonment of a component of an entity or a group of components of an entity should be reported in discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results. As a result, the component’s results of operations have been classified as discontinued operations on a retrospective basis for all periods presented. Accordingly, the results of operations of this component, for all periods, are separately reported as “discontinued operations” on the condensed consolidated statements of operations. Going Concern These unaudited condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying unaudited condensed consolidated financial statements, the Company had a cash used in operations of $1,504,145 for the nine months ended September 30, 2021. Additionally, the Company had an accumulated deficit of $2,173,891 at September 30, 2021 and has generated minimal revenues under its new business plan. These factors raise substantial doubt about the Company’s ability to continue as a going concern for a period of twelve months from the issuance date of this report. Management cannot provide assurance that the Company will ultimately achieve profitable operations or become cash flow positive or raise additional capital pursuant to debt or equity financings. The Company may seek to raise additional capital through additional debt and/or equity financings to fund its operations in the future; however, no assurance can be provided that the Company will be able to raise additional capital on favorable terms, or at all. If the Company is unable to raise additional capital or secure additional lending in the future to fund its business plan, the Company may need to curtail or cease its operations. On February 9, 2021, the Company entered into securities purchase agreements with certain institutional and accredited investors pursuant to which it sold an aggregate of 4,276 shares of its newly designated Series C Convertible Preferred Stock and warrants to purchase up to 14,253,323 shares of it ss common stock for gross proceeds of approximately $4,276,000, before deducting placement agent and other offering expenses. The closing of the offering occurred on February 12, 2021 (See Note 7). Additionally, the Company received proceeds from sale of its equity investments for $6,736,070 in September 2021 (see Note 3). These unaudited condensed consolidated financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Use of Estimates The preparation of unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate could change in the near term due to one or more future events. Accordingly, the actual results could differ significantly from estimates. Significant estimates during the nine months ended September 30, 2021 and 2020 include the collectability of notes receivable, the valuation of the Company’s equity investments, estimates for obsolete and slow-moving inventory, estimates of the deemed dividend, valuation allowances for deferred tax assets, the fair value of warrants issued with debt and for services, and the fair value of shares issued for services and in settlements. Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when acquired to be cash equivalents. The Company places its cash with high credit quality financial institutions. The Company’s accounts at these institutions are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 or by the Securities Investor Protection Corporation up to $250,000. To reduce its risk associated with the failure of such financial institutions, the Company evaluates, at least annually, the rating of the financial institutions in which it holds deposits. At September 30, 2021 and December 31, 2020, the Company had cash in excess of FDIC limits of approximately $9.8 million, and approximately $880,000, respectively. Notes Receivable The Company recognizes an allowance for losses on notes receivable in an amount equal to the estimated probable losses net of recoveries. The allowance is based on an analysis of historical bad debt experience, current note receivable aging, and expected future write-offs, as well as an assessment of specific identifiable accounts considered at risk or uncollectible. The expense associated with the allowance for doubtful accounts is recognized as general and administrative expense. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets - current of $220,590 and $241,091 at September 30, 2021 and December 31, 2020, respectively, consist primarily of costs paid for future services which will occur within a year. Prepaid expenses and other current assets – non-current of $28,118 and $0 at September 30, 2021 and December 31, 2020, respectively, consist primarily of costs paid for license fees and future services which will occur after a year. Prepaid expenses may include prepayments in cash and equity instruments for consulting, business advisory, legal services, license fees, research and development fees, and insurance which are being amortized over the terms of their respective agreements. Equity Investments, at Fair Value Realized gain or loss is recognized when an investment is disposed of and is computed as the difference between the Company’s carrying value and the net proceeds received from such disposition. Realized gains and losses on investment transactions are determined by specific identification. Net unrealized appreciation or depreciation is computed as the difference between the fair value of the investment and the cost basis of such investment. Net unrealized gains or losses for equity investments are recognized in operations as the difference between the carrying value at the beginning of the period and the fair value at the end of the period. Equity Investments, at Cost Equity investments, at cost are comprised mainly of non-marketable capital stock and stock warrants, are recorded at cost, as adjusted for other than temporary impairment write-downs and are evaluated for impairment periodically. Revenue Recognition The Company applies ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”). ASC 606 establishes a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most of the existing revenue recognition guidance. This standard requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services and also requires certain additional disclosures. The Company records interest and dividend income on an accrual basis to the extent that the Company expects to collect such amounts. For the license and royalty income, revenue is recognized when the Company satisfies the performance obligation based on the related license agreement. Payments received from the licensee that are related to future periods are recorded as deferred revenue to be recognized as revenues over the term of the related license agreement (see Note 9). Product sales were recognized when the NFID products were shipped to the customer and title was transferred and were recorded net of any discounts or allowances which are separately reported as “discontinued operations” on the condensed consolidated statements of operations. Cost of Revenues The primary components of cost of revenues on license fees included the cost of the license fees. Payments made to the licensor that are related to future periods are recorded as prepaid expense to be amortized over the term of the related license agreement (see Note 9). The primary components of cost of revenues on NFID apparel include the cost of the product, production costs, warehouse storage costs and shipping fees which are separately reported as “discontinued operations” on the condensed consolidated statements of operations. Stock-based Compensation Stock-based compensation is accounted for based on the requirements of ASC 718 – “Compensation – Stock Compensation”, which requires recognition in the financial statements of the cost of employee, director, and non-employee services received in exchange for an award of equity instruments over the period the employee, director, or non-employee is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee, director, and non-employee services received in exchange for an award based on the grant-date fair value of the award. The Company has elected to recognize forfeitures as they occur as permitted under Accounting Standards Update (“ASU”) 2016-09 Improvements to Employee Share-Based Payment. Income Taxes Deferred income tax assets and liabilities arise from temporary differences between the financial statements and tax basis of assets and liabilities, as measured by the enacted tax rates, which are expected to be in effect when these differences reverse. Deferred tax assets and liabilities are classified as current or non-current, depending upon the classification of the asset or liabilities to which they relate. Deferred tax assets and liabilities not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company follows the provisions of Financial Accounting Standards Board (“FASB”) ASC 740-10, “Uncertainty in Income Taxes”. Certain recognition thresholds must be met before a tax position is recognized in the financial statements. An entity may only recognize or continue to recognize tax positions that meet a “more-likely-than-not” threshold. The Company does not believe it has any uncertain tax positions as of September 30, 2021 and December 31, 2020 that would require either recognition or disclosure in the accompanying unaudited condensed consolidated financial statements. The Company recognized income tax expense of $19,133 for the nine months ended September 30, 2021. Research and development In accordance with ASC 730-10, “Research and Development-Overall,” research and development costs are expensed when incurred. During the nine months ended September 30, 2021 and 2020, research and development costs were $217,962 and $0, respectively. During the three months ended September 30, 2021 and 2020, research and development costs were $70,514 and $0, respectively. Net Income (Loss) per Common Share Basic loss per share is computed by dividing net loss allocable to common shareholders by the weighted average number of shares of common stock outstanding during each period. Diluted earnings per share is computed by dividing net income available to common shareholders by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period using the as-if converted method. Potentially dilutive securities which included convertible preferred shares and stock options are excluded from the computation of diluted shares outstanding if they would have an anti-dilutive impact on the Company’s net losses. The following are the potentially dilutive shares for the nine months ended September 30, 2021 and 2020: September 30, September 30, Series A convertible preferred stock - - Series B convertible preferred stock - - Series C convertible preferred stock 756,667 - Stock options 300,000 300,000 Warrants 17,353,987 - The following is a reconciliation of the numerator and denominator used in the basic and diluted earnings per share (“EPS”) calculations. Three months Three months Nine months Nine months Numerator: Net income (loss) $ 6,385,119 $ (633,795 ) $ 3,588,430 $ (2,316,703 ) Denominator: Weighted-average shares of common stock 98,636,970 84,416,681 93,594,877 59,512,252 Dilutive effect of convertible instruments 1,056,513 - 1,056,513 - Diluted weighted-average of common stock 99,693,483 41,653,825 94,651,390 80,631,207 Net income (loss) per common share from: Basic $ 0.06 $ (0.01 ) $ 0.04 $ (0.04 ) Diluted 0.06 (0.01 ) 0.04 (0.04 ) Leases In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)”. ASU 2016-02 sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract (i.e., lessees and lessors). The new standard requires lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease. A lessee is also required to recognize a right-of-use asset and a lease liability for all leases with a term of greater than 12 months regardless of their classification. Leases with a term of 12 months or less will be accounted for similar to existing guidance for operating leases today. The new standard requires lessors to account for leases using an approach that is substantially equivalent to existing guidance for sales-type leases, direct financing leases and operating leases. The pronouncement requires a modified retrospective method of adoption and was effective on January 1, 2019, with early adoption permitted. For the Company’s administrative office lease, the Company analyzed if it would be required to record a lease liability and a right-of-use asset on its condensed consolidated balance sheets at fair value upon adoption of ASU 2016-02. The Company has elected not to recognize right-of-use assets and lease liabilities for short-term leases that have a term of 12 months or less. New Accounting Pronouncements Accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the Company’s financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation and principles of consolidation The Company’s consolidated financial statements include the financial statements of its wholly-owned subsidiary, Silo Pharma, Inc. All inter-company balances and transactions have been eliminated in consolidation. Going Concern These consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying consolidated financial statements, the Company had a net loss and cash used in operations of $3,037,517 and $1,156,996 for the year ended December 31, 2020. Additionally, the Company had an accumulated deficit of $5,762,321 at December 31, 2020, and has generated minimal revenues from NFID business. These factors raise substantial doubt about the Company’s ability to continue as a going concern for a period of twelve months from the issuance date of this report. Management cannot provide assurance that the Company will ultimately achieve profitable operations or become cash flow positive or raise additional debt and/or equity capital. The Company is seeking to raise additional capital through additional debt and/or equity financings to fund its operations in the future. If the Company is unable to raise additional capital or secure additional lending in the near future to fund its business plan, management expects that the Company will need to curtail its operations. Between April 9, 2020 to April 18, 2020, the Company received gross proceeds of $75,644 and a subscription receivable of $2,000 (collected in July 2020) or $0.01 per share from the sale of an aggregate of 7,764,366 shares of the Company’s common stock. Additionally, on April 28, 2020, the Company received gross proceeds of $2,399,500, before deducting placement agent and other offering expenses of $361,410, from the sale of an aggregate of 29,993,750 shares of the Company’s common stock at a price of approximately $0.08 per share (see Note 8). Additionally, on February 9, 2021, the Company entered into securities purchase agreements with various investors for the sale of an aggregate of 4,276 shares of the Company’s newly designated Series C Preferred Stock and warrants to purchase up to 14,253,323 shares of the Company’s common stock for gross proceeds of approximately $4,276,000, before deducting placement agent and other offering expenses. The closing of the offering occurred on February 12, 2021 (See Note 12). These consolidated financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from estimates. Significant estimates during the years ended December 31, 2020 and 2019 include the collectability of notes receivable and related accrued interest receivable, the valuation of the Company’s equity investments, amortization period and valuation of intangibles, estimates for obsolete and slow-moving inventory, assumptions used in assessing impairment of long-term assets, valuation allowances for deferred tax assets, the fair value of warrants issued with debt, and the fair value of shares issued for services and in settlements. Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when acquired to be cash equivalents. The Company places its cash with high credit quality financial institutions. The Company’s accounts at these institutions are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 or by the Securities Investor Protection Corporation up to $250,000. To reduce its risk associated with the failure of such financial institutions, the Company evaluates at least annually the rating of the financial institutions in which it holds deposits. At December 31, 2020, the Company had cash in excess of FDIC limits of approximately $880,000 and at December 31, 2019, the Company had no cash in excess of FDIC limits. Notes Receivable The Company recognizes an allowance for losses on notes receivable in an amount equal to the estimated probable losses net of recoveries. The allowance is based on an analysis of historical bad debt experience, current note receivable aging, and expected future write-offs, as well as an assessment of specific identifiable accounts considered at risk or uncollectible. The expense associated with the allowance for doubtful accounts is recognized as general and administrative expense. Prepaid Expenses Prepaid expenses and other current assets of $241,091 and $16,333 at December 31, 2020 and 2019, respectively, consist primarily of costs paid for future services which will occur within a year. Prepaid expenses may include prepayments in cash and equity instruments for consulting, public relations and business advisory services, and legal fees which are being amortized over the terms of their respective agreements. Inventory Inventory, consisting of raw materials and finished goods, are stated at the lower of cost and net realizable value utilizing the first-in, first-out method. A reserve is established when management determines that certain inventories may not be saleable. If inventory costs exceed expected net realizable value due to obsolescence or quantities in excess of expected demand, the Company will record reserves for the difference between the cost and the net realizable value. These reserves shall be recorded based on estimates and included in cost of sales. The Company shall make an analysis of its inventory for any slow-moving inventory. Consequently, the Company recorded an inventory write-down of $137,947 and $0 during the years ended December 31, 2020 and 2019, respectively, which was included in cost of sales as reflected in the accompanying consolidated statements of operations. No allowance was required at December 31, 2020 and 2019. Equity Investments, at Cost Equity investments, at cost comprised mainly of non-marketable capital stock and stock warrants, are recorded at cost, as adjusted for other than temporary impairment write-downs and are evaluated for impairment periodically. Prior to September 29, 2018, equity investments, at cost were recorded at fair value, represented as cost, plus or minus unrealized appreciation or depreciation. The fair value of equity investments, at cost that had no ready market were determined in good faith by the board of directors, based upon the financial condition and operating performance of the underlying investee companies as well as general market trends for businesses in the same industry. At December 31, 2020 and 2019, equity investments, at cost of $200 and $9,394, respectively, comprised mainly of non-marketable capital stock, are recorded at cost, as adjusted for other than temporary impairment write-downs and are evaluated for impairment periodically. Intangible Assets Intangible assets are carried at cost less accumulated amortization, computed using the straight-line method over the estimated useful lives. Intangible assets consisted of a brand ambassador agreement which were being amortized over a period of one year and trademarks which were recorded at cost and have an indefinite useful life and were not amortized. For the year ended December 31, 2020 and 2019, the Company recorded an impairment loss of $0 and $29,440, respectively, related to the impairment of trademarks. Management determined that there was a significant adverse change in the extent or manner in which these long-lived assets were being used. Impairment of Long-lived Assets In accordance with ASC Topic 360, the Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. Net Realized Gain or Loss and Net Change in Unrealized Appreciation or Depreciation of Equity Investments, at Fair Value Realized gain or loss is recognized when an investment is disposed of and is computed as the difference between the Company’s cost basis and the net proceeds received from such disposition. Realized gains and losses on investment transactions are determined by specific identification. Net change in unrealized appreciation or depreciation is computed as the difference between the fair value of the investment and the cost basis of such investment, including any reversal of previously recorded unrealized appreciation/depreciation when gains or losses are realized. Fair value measurements and fair value of financial instruments The Company follows ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that requires the use of fair value measurements, establishes a framework for measuring fair value and expands disclosure about such fair value measurements. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below: Level 1- Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2- Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3- Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The Company analyzes all financial instruments with features of both liabilities and equity under the FASB’s accounting standard for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The carrying amounts reported in the consolidated balance sheets for cash, inventory, prepaid expenses and other current assets, accounts payable and accrued expenses approximate their fair market value based on the short-term maturity of these instruments. Revenue Recognition The Company applies ASC Topic 606, Revenue from Contracts with Customers The Company records interest and dividend income on an accrual basis to the extent that the Company expects to collect such amounts. Product sales are recognized when the product is shipped to the customer and title is transferred and are recorded net of any discounts or allowances. Cost of Sales The primary components of cost of sales include the cost of the product, production costs, warehouse storage costs and shipping fees. Stock-based compensation Stock-based compensation is accounted for based on the requirements of ASC 718 – “Compensation – Stock Compensation Improvements to Employee Share-Based Payment Income Taxes Deferred income tax assets and liabilities arise from temporary differences between the financial statements and tax basis of assets and liabilities, as measured by the enacted tax rates, which are expected to be in effect when these differences reverse. Deferred tax assets and liabilities are classified as current or non-current, depending upon the classification of the asset or liabilities to which they relate. Deferred tax assets and liabilities not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company follows the provisions of FASB ASC 740-10, “Uncertainty in Income Taxes”. Certain recognition thresholds must be met before a tax position is recognized in the financial statements. An entity may only recognize or continue to recognize tax positions that meet a “more-likely-than-not” threshold. The Company does not believe it has any uncertain tax positions as of December 31, 2020 and 2019 that would require either recognition or disclosure in the accompanying financial statements. Research and development In accordance with ASC 730-10, “Research and Development-Overall,” Net Loss per Common Share Basic loss per share is computed by dividing net loss allocable to common shareholders by the weighted average number of shares of common stock outstanding during each period. Diluted earnings per share is computed by dividing net income available to common shareholders by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period using the as-if converted method. Potentially dilutive securities which included convertible preferred shares and stock options are excluded from the computation of diluted shares outstanding if they would have an anti-dilutive impact on the Company’s net losses. The following potentially dilutive shares have been excluded from the calculation of diluted net loss per share as their effect would be anti-dilutive for the years ended December 31, 2020 and 2019: December 31, December 31, Series A convertible preferred stock - 2,000,000 Series B convertible preferred stock - 575,000 Convertible notes - 1,650,000 Stock options 300,000 300,000 Warrants - 2,225,000 Leases In February 2016, the FASB issued ASU 2016-02, “ Leases (Topic 842)” Leases with a term of 12 months or less will be accounted for similar to existing guidance for operating leases today. The new standard requires lessors to account for leases using an approach that is substantially equivalent to existing guidance for sales-type leases, direct financing leases and operating leases. The pronouncement requires a modified retrospective method of adoption and is effective on January 1, 2019, with early adoption permitted. For the Company’s administrative office lease, the Company analyzed if it would be required to record a lease liability and a right of use asset on its consolidated balance sheets at fair value upon adoption of ASU 2016-02. The Company has elected not to recognize right-of-use assets and lease liabilities for short-term leases that have a term of 12 months or less. New Accounting Pronouncements Accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

Inventory

Inventory	12 Months Ended
Inventory	Dec. 31, 2020
Inventory Disclosure [Abstract]
INVENTORY	NOTE 3 – INVENTORY At December 31, 2020 and 2019, inventory, including jackets, t-shirts, sweatshirts, hats and fabric, consisted of the following: December 31, December 31, Raw materials $ 1,425 $ 41,231 Finished goods 32,059 115,135 Inventory $ 33,484 $ 156,366 The Company recorded an inventory write-down of $137,947 and $0 during the years ended December 31, 2020 and 2019, respectively, which was included in cost of sales as reflected in the accompanying consolidated statements of operations. On December 18, 2020, the Company entered into a Release Agreement with a vendor whereby the Company agreed to transfer $6,182 of inventory to settle accounts payable of $6,500 resulting in a gain of $318 which was included in loss on debt extinguishment, net as reflected in the accompanying consolidated statements of operations during the year ended December 31, 2020.

Notes Receivable

Notes Receivable	9 Months Ended	12 Months Ended
Notes Receivable	Sep. 30, 2021	Dec. 31, 2020
Related Party Transactions [Abstract]
NOTES RECEIVABLE	NOTE 5 – NOTES RECEIVABLE On September 28, 2018, the Company and Blind Faith Concepts Holdings, Inc. (the “Seller”) executed a two-year promissory note receivable agreement with a principal balance of $200,000 of which $100,000 was funded to the Seller in September 2018 and the remaining $100,000 was funded in October 2018. The promissory note accrued interest at a rate of 6% per annum, and the Company was repaid in interest only payments on a quarterly basis, until the maturity date of September 27, 2020, at which time the full principal and any interest payments was due to the Company. At the time the promissory note receivable agreement was executed, the Company also executed a security interest and pledge agreement with the borrower pursuant to which the borrower pledged all of the assets of its company as security for the performance of the note obligations. On November 2, 2018, the Company and Seller entered into a promissory note agreement (“Promissory Note Agreement”) with a principal balance of $50,000. Pursuant to the Promissory Note Agreement, the $50,000 note was a deposit and credit towards the acquisition of the assets of Lust for Life Group such as inventory, trademarks and logos. Pursuant to the Promissory Note Agreement, since the purchase did not close within 30 days from date of the Promissory Note, the note receivable became immediately due. Through the date of default, the outstanding principal balance accrued interest at an interest rate of 10% per annum payable on a monthly basis. Upon default, the interest rate increased to 18% per annum. As of December 31, 2018, the Company determined that this note receivable was doubtful and accordingly, recorded an allowance for doubtful account and bad debt expense of $50,000. In December 2019, pursuant to claim purchase agreements (“Claim Purchase Agreements”), the Company sold its notes receivable and related interest receivable balances in the aggregate amount of $277,305 to an investor. Pursuant to the Claim Purchase Agreements, the investor agreed to pay the Company the purchase price of $277,305 on the earlier of the payment of six-monthly installments or upon the liquidation of settlement securities of the Seller pursuant to Section 3(a)(10) of the Securities Act of 1933, as amended. The first installment was be made following entry and full effectuation of a court order approving the settlement of the claim which occurred on March 6, 2020 in the United States District Court for the District of Maryland Northern Division. Additionally, on January 6, 2020, the Company and the Seller entered into a settlement agreement related to notes receivable. In lieu of the Company seeking default and foreclosure against the Seller pursuant to the note agreements, the Company received 10,420 shares of the Seller’s convertible Series B Preferred Stock. Since the shares of Series B Preferred Stock have limited marketability, no value was placed on these shares. Between April 2020 and December 2020, the Company collected an aggregate of $30,000 on the notes receivable balance. During the year ended December 31, 2020, the Company recorded a total allowance for doubtful account and bad debt expense of $174,376 (consisting of the principal balance of $146,500 and interest receivable of $27,876) due to slow collection of the installment payments pursuant to the Claim Purchase Agreements. During the nine months ended September 30, 2021 and the year ended December 31, 2020, the Company recorded $7,500 and $9,000 to bad debt recovery for cash payment received on an older note receivable that was previously written off prior to 2019. On March 10, 2021, the Company collected $23,500 related to this note receivable. On June 7, 2021, the Company and the investor, entered into a settlement agreement whereby both parties agreed to settle the remaining balance of this note receivable which was previously written off in year 2020 for a total settlement amount of $196,000 to be paid as follows i) an initial payment of $46,000 upon execution of the settlement agreement and ii) $10,000 per month for fifteen months. Between June 9, 2021 and September 7, 2021, the Company collected a total of $76,000 and accordingly reduced the allowance for doubtful accounts against bad debt recovery for cash payment received. On September 30, 2021, the Company executed a note receivable agreement with NFID, LLC in connection with an Asset Purchase Agreement (see Note 4). The promissory note bears 8% interest per annum and matures on October 1, 2023. Note receivable – non-current amounted to $60,000 as of September 30, 2021. As of September 30, 2021 and December 31, 2020, notes receivable, net, consisted of the following: September 30, December 31, Principal amounts of notes receivable $ 280,000 $ 250,000 Collections on notes receivables (107,000 ) (30,000 ) Less: allowance for doubtful accounts (113,000 ) (196,500 ) Less: notes receivable, net – current portion — (23,500 ) Notes receivable – non-current $ 60,000 $ —	NOTE 4 – NOTES RECEIVABLE On September 28, 2018, the Company and a seller (the “Seller”) executed a two-year promissory note receivable agreement with a principal balance of $200,000 of which $100,000 was funded to the Seller in September 2018 and the remaining $100,000 was funded in October 2018. The terms of the promissory note include an interest rate of 6% and the Company shall be repaid in interest only payments on a quarterly basis, until the maturity date of September 27, 2020, at which time the full principal and any interest payments will be due to the Company. At the time the promissory note receivable agreement was executed, the Company also executed a Security Interest and Pledge Agreement with the borrower. Pursuant to the Security Interest and Pledge Agreement, the borrower has pledged all of the assets of its company as security for the performance of the note obligations. On November 2, 2018, the Company and Seller entered into a promissory note agreement (“Promissory Note Agreement”) with a principal balance of $50,000. Pursuant to the Promissory Note, the $50,000 note was a deposit and credit towards the acquisition of the assets of Lust for Life Group such as inventory, trademarks and logos. Pursuant to the Promissory Note Agreement, since the purchase did not close within 30 days from the note date, the note receivable became immediately due. Through the date of default, the outstanding principal balance bore interest at an annual interest rate of 10% payable on a monthly basis. Upon default, the interest rate increased to 18% per annum. As of December 31, 2018, the Company determined that this note receivable was doubtful and accordingly, recorded an allowance for doubtful account and bad debt expense of $50,000. In December 2019, pursuant to Claim Purchase Agreements, the Company sold its notes receivable and related interest receivable balances in the aggregate amount of $277,305 to an investor. Pursuant to the Claim Purchase Agreements, the investor shall pay the Company the purchase price of $277,305 on the earlier of the payment of six-monthly installments or upon the liquidation of settlement securities of the Seller pursuant to Section 3(a)(10) of the Securities Act of 1933, as amended, whichever occurs first. The first installment shall be made following entry and full effectuation of a court order approving the settlement of the claim which occurred on March 6, 2020 in the United States district court for the District of Maryland Northern Division. Additionally, on January 6, 2020, the Company and the Seller entered into a Settlement Agreement related to notes receivable. In lieu of the Company seeking default and foreclosure against the Seller pursuant to the Note agreements, the Company received 10,420 shares of the Seller’s convertible Series B preferred stock. Since these Series B preferred shares have limited marketability, no value was placed on these shares. Between April 2020 and December 2020, the Company collected an aggregate of $30,000 on the notes receivable balance. During the year ended December 31, 2020, the Company recorded a total allowance for doubtful account and bad debt expense of $174,376 (consisting of the principal balance of $146,500 and interest receivable of $27,876) due to slow collection of the installment payments pursuant to the agreement. On March 10, 2021, the Company collected $23,500 related to this note receivable. During year 2020 and 2019, the Company recorded $9,000 and $13,500, respectively, to bad debt recovery for cash payment received on an older note receivable that was previously written off prior to 2019. At December 31, 2020 and 2019, notes receivable, net, consisted of the following: December 31, December 31, Principal amounts of notes receivable $ 250,000 $ 250,000 Collections on notes receivables (30,000 ) - Less: allowance for doubtful accounts (196,500 ) (50,000 ) Notes receivable, net $ 23,500 $ 200,000

Intangible Assets

Intangible Assets	12 Months Ended
Intangible Assets	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS In connection with an Asset Purchase Agreement dated September 29, 2018, the Company valued the three trademarks acquired at their historical cost of $29,440 which approximated fair market value. The Company valued the Brand Ambassador Agreement at $105,295 using the estimated fair value of required social media posts by the artist/singer Max Schneider. During year 2018, based on management’s impairment analysis, the Company wrote off the remaining unamortized carrying value of its intangible asset related to the brand ambassador agreement and recorded an impairment loss of $87,745. Management determined that there was a significant adverse change in the extent or manner in which this long-lived asset was being used. For the year ended December 31, 2019, the Company recorded an impairment loss of $29,440 related to the impairment of its trademarks. Management determined that there was a significant adverse change in the extent or manner in which its trademarks were being used. Trademarks were treated as indefinite long-lived assets and therefore were not amortized.

Convertible Notes Payable

Convertible Notes Payable	12 Months Ended
Convertible Notes Payable	Dec. 31, 2020
Convertible Notes Payable [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 6 – CONVERTIBLE NOTES PAYABLE In October 2019, the Company entered into Securities Purchase Agreements (the “Purchase Agreements”) with accredited investors. Pursuant to the terms of the Purchase Agreements, the Company issued and sold to investors convertible promissory notes in the aggregate principal amount of $330,000 (the “Notes”) and warrants to purchase up to 1,650,000 shares of the Company’s common stock (the “Warrants”). The Company received net proceeds of $295,000, net of original issue discount of $30,000 and fees of $5,000. The Notes are due and payable in October 2020. Prior to an event of default, no interest shall accrue on these Notes. At any time after the issuance date, until the Notes are no longer outstanding, the Notes were convertible, in whole or in part, into shares of the Company’s common stock at the option of the holder, at any time and from time to time. In accordance with the Purchase Agreements and the Notes the conversion price (the “Conversion Price”) was equal to $0.20, subject to adjustment. The Company may prepay the Notes at any time prior to its six-month anniversary, subject to pre-payment charges as detailed in the Notes. Upon every conversion, the Company would deliver an additional $1,250 worth of shares (as calculated by the Conversion Price in effect on the conversion notice being honored) to cover the holder’s expenses and deposit fees associated with each notice of conversion. The Purchase Agreements and Notes contain customary representations, warranties and covenants, including certain restrictions on the Company’s ability to sell, lease or otherwise dispose of any significant portion of its assets. The investors were also entitled to acquire, upon the terms applicable to such purchase rights, the aggregate purchase rights that the holders could have acquired if the holders had held the number of shares of common stock acquirable upon complete conversion of the Notes. The investor also had the right of first refusal with respect to any future equity (or debt with an equity component) offering conducted by the Company until the 12-month anniversary of the closing. The Purchase Agreements and the Notes also provided for certain events of default, including, among other things, payment defaults, breaches of representations and warranties, bankruptcy or insolvency proceedings, and delinquency in periodic report filings with the Securities and Exchange Commission. Upon the occurrence of an event of default, the investor’s may declare the outstanding obligations due and payable at significant applicable default rates and take such other actions as set forth in the Notes. The Company would issue to each investor at the closing, that number of shares of its common stock equal to 14% of the aggregate amount paid by the investor for the Notes purchased, priced at the closing price of the Company’s common stock on the day prior to the closing, as a due diligence fee. In connection with due diligence fee, during 2019, the Company issued 86,667 shares of its common stock to the investors. These shares were valued at $42,000 using the closing price of the Company’s common stock on the day prior to the closing which ranged from $0.35 to $0.60 per share, and the amount was recorded as a debt discount and an increase in equity. The Warrants were exercisable at any time on or after the date of the issuance and entitles the investors to purchase shares of the Company’s common stock for a period of five years from the initial date the warrants become exercisable. Under the terms of the Warrant, the holders are entitled to exercise the Warrant to purchase up to 1,650,000 shares of the Company’s common stock at an exercise price of $0.20, subject to customary adjustments as detailed in the Warrant. This Note and related Warrants included a down-round provision under which the Note conversion price and warrant exercise price could be affected on a full-ratchet basis by future equity offerings undertaken by the Company. In connection with the issuance of the Note and Warrants, the Company determined that the terms of the Notes and Warrants contain terms that are fixed monetary amounts at inception and accordingly, were not considered derivatives. The fair value of the Warrants was determined using the Binomial valuation model. In connection with the issuance of the Warrants, on the measurement date, the relative fair value of the Warrants and the beneficial conversion feature of $253,000 was recorded as a debt discount and an increase in paid-in capital. During the year ended December 31, 2019, the fair value of the warrants was estimated using the Binomial valuation model with the following assumptions: 2019 Dividend rate — % Term (in years) 5.00 years Volatility 158.6 % Risk—free interest rate 1.48% to 1.66 % On April 15, 2020, the Company entered into Exchange Agreements with the holders of the Notes. Pursuant to these Exchange Agreements, the holders agreed to exchange the Notes in the aggregate principal amount of $330,000 and 1,650,000 Warrants for an aggregate of 4,125,000 shares of the Company’s common stock at a price of $0.08 per share. After the exchanges, there are no convertible notes outstanding. The Company issued 4,125,000 shares of common stock which was more than the shares that would have been issued at the original conversion price of $0.20 per share or 1,650,000 shares of common stock, an excess of 2,475,000 shares of common stock. The excess shares were valued at a price of $0.08 per share. Consequently, the Company recorded a loss on debt extinguishment of $198,000 during the year ended December 31, 2020. For the year ended December 31, 2020 and 2019, interest expense related to convertible notes and warrants amounted to $268,125 and $61,875, respectively, which consisted of amortization of debt discount. At December 31, 2020 and 2019, convertible notes payable consisted of the following: December 31, December 31, Principal amount $ - $ 330,000 Less: unamortized debt discount - (268,125 ) Convertible notes payable, net $ - $ 61,875

Note Payable

Note Payable	9 Months Ended	12 Months Ended
Note Payable	Sep. 30, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
NOTE PAYABLE	NOTE 6 - NOTE PAYABLE Paycheck Protection Program Funding On April 30, 2020, the Company received federal funding in the amount of $18,900 through the Paycheck Protection Program (the “PPP”). PPP funds had certain restrictions on use of the funding proceeds, and generally must be repaid within two years and accrued interest at a rate of 1% per annum. The PPP loan may, under circumstances, be forgiven. No payment was due by the Company during the nine months period beginning on the date of this note (“Deferral Period”). Commencing one month after the expiration of the Deferral Period, the Company was to pay the lender monthly payments of principal and interest, each in equal amount required to fully amortize by the maturity date. If a payment on this note was more than ten days late, the lender would charge a late fee of up to 5% of the unpaid portion of the regularly scheduled payment. As of December 31, 2020, the principal balance of this note amounted to $18,900 and accrued interest of $174. During the nine months ended September 30, 2021, the Company recognized $54 of interest expense. In April 2021, the Company was notified by the Small Business Administration that the principal and accrued interest under the PPP loan has been forgiven in full. Accordingly, the Company recorded the principal balance of $18,900 and accrued interest of $182 to gain on forgiveness of PPP note payable during the nine months ended September 30, 2021. As of As of Principal amount $ - $ 18,900 Less: current portion - (14,654 ) Note payable - long term portion $ - $ 4,246	NOTE 7 - NOTE PAYABLE Note payable- related party On September 16, 2019, the Company entered into a promissory note agreement with the Company’s Chief Executive Officer in the amount of $25,000. The note accrued interest at a rate of 6% per annum, was unsecured, and all principal and interest amounts outstanding was repaid in November 2019. For the years ended December 31, 2020 and 2019, interest expense related to this note amounted to $0 and $189, respectively. On March 11, 2020, the Company entered into a promissory note agreement with the Company’s Chief Executive Officer in the amount of $15,000. The Note accrued interest at a rate of 6% per annum, was unsecured, and all principal and interest amounts outstanding was due on April 10, 2020. In April 2020, this note and related accrued interest of $126 was repaid. At December 31, 2020, notes payable – related party amounted to $0. For the years ended December 31, 2020 and 2019, interest expense related to this note amounted to $126 and $0, respectively. On April 1, 2020, the Company entered into a promissory note agreement with a company owned by the Company’s Chief Executive Officer in the amount of $20,000. The note accrued interest at a rate of 6% per annum, was unsecured, and all principal and interest amounts outstanding was due on September 30, 2020. On April 30, 2020, the Company repaid this note payable – related party and all interest due thereon. For the years ended December 31, 2020 and 2019, interest expense related to this note amounted to $99 and $0, respectively. Note payable- unrelated party Paycheck Protection Program Funding On April 30, 2020, the Company received federal funding in the amount of $18,900 through the Paycheck Protection Program (the “PPP”). PPP funds have certain restrictions on use of the funding proceeds, and generally must be repaid within two years at 1% interest. The PPP loan may, under certain circumstances, be forgiven. There shall be no payment due by the Company during the nine months period beginning on the date of this note (“Deferral Period”). Commencing one month after the expiration of the Deferral Period, the Company shall pay the lender monthly payments of principal and interest, each in equal amount required to fully amortize by the maturity date. If a payment on this note is more than ten days late, the lender shall charge a late fee of up to 5% of the unpaid portion of the regularly scheduled payment. As of December 31, 2020, the principal balance of this note amounted to $18,900 and accrued interest of $80. During the year ended December 31, 2020 and 2019, the Company recognized $80 and $0 of interest expense, respectively. As of As of Principal amount $ 18,900 $ - Less: current portion (14,654 ) - Note payable - long term portion $ 4,246 $ - Minimum principal payments under note payable to unrelated parties at December 31, 2020 are as follows: Year ended December 31, 2021 $ 14,654 Year ended December 31, 2022 4,246 Total principal payments $ 18,900

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit)	9 Months Ended	12 Months Ended
Stockholders' Equity (Deficit)	Sep. 30, 2021	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY (DEFICIT)	NOTE 7 – STOCKHOLDERS’ EQUITY Preferred stock The Company has authorized the issuance of 5,000,000 shares of preferred stock, $0.0001 par value. The Company’s board of directors is authorized, at any time, and from time to time, to provide for the issuance of shares of preferred stock in one or more series, and to determine the designations, preferences, limitations and relative or other rights of the preferred stock or any series thereof. In April 2013, 1,000,000 shares of preferred stock were designated as Series A Convertible Preferred Stock, and in November 2019, 2,000 shares of preferred stock were designated as Series B Convertible Preferred Stock. Certificate of Designation of Series C Convertible Preferred Stock On February 9, 2021, the Company filed a Certificate of Designation of Preferences, Rights and Limitations of Series C Convertible Preferred Stock (the “Certificate of Designations”) with the Delaware Secretary of State, designating 4,280 shares of preferred stock as Series C Convertible Preferred Stock. Designation Dividends . Liquidation Voting Rights Conversion Forced Conversion Exercisability . Series C Convertible Preferred Stock Financing On February 9, 2021 (the “Effectiveness Date”), the Company entered into securities purchase agreements (collectively, the “Series C Purchase Agreements”) with certain institutional and accredited investors for the sale of an aggregate of 4,276 shares of the Company’s Series C Convertible Preferred Stock and warrants (the “February Warrants”) to purchase up to 14,253,323 shares (the “February Warrant Shares”) of the Company’s common stock for gross proceeds of approximately $4,276,000, before deducting placement agent and other offering expenses of $481,898 which are offset against the proceeds in additional paid in capital. The offering closed on February 12, 2021. Accordingly, the Company recognized a total deemed dividend of $1,403,997 for the beneficial conversion feature in connection with the issuance of these Series C Convertible Preferred Stock. The February Warrants are exercisable for a period of five years from the date of issuance at an exercise price of $0.30 per share. If, after a period of 180 days after the date of issuance of the February Warrants, a registration statement covering the resale of the February Warrant Shares is not effective, the holders may exercise the February Warrants by means of a cashless exercise. The Series C Convertible Preferred Stock and the February Warrants each contain a beneficial ownership limitation that restricts each of the investor’s ability to exercise the February Warrants and convert the Series C Convertible Preferred Stock such that the number of shares of the Company common stock held by each of them and their affiliates after such conversion or exercise does not exceed 4.99% (or, at the election of the Investor, 9.99%) of the Company’s then issued and outstanding shares of common stock. The Series C Purchase Agreement also provides that until the 18 month anniversary of the Effectiveness Date, in the event of a subsequent financing (except for certain exempt issuances as provided in the Series C Purchase Agreement) by the Company, each investor will have the right to participate in such subsequent financing up to an amount equal to the investor’s proportionate share of the subsequent financing based on such investor’s participation in the offering on the same terms, conditions and price provided for in the subsequent financing up to an amount equal to 50% of the subsequent financing. In addition, pursuant to the Series C Purchase Agreement, the Company has agreed that neither it nor its subsidiaries will enter into any agreement to issue or announce the issuance or proposed issuance of any shares of common stock or common stock equivalents to file any registration statement other than as contemplated pursuant to the Registration Rights Agreement (as defined below) for a period of 90 days from the Effectiveness Date. Furthermore, subject to certain exceptions, the Company is prohibited from effecting or entering into an agreement to effect any issuance by the Company or any of its subsidiaries of common stock or common stock equivalents involving a Variable Rate Transaction (as defined in the Series C Purchase Agreement). In connection with the offering, the Company entered into separate registration rights agreements (“Registration Rights Agreements”) with the investors pursuant to which the Company agreed to undertake to file a registration statement (the “Registration Statement”) to register the resale of the Registrable Securities (as defined in the Registration Rights Agreement) within ten calendar days following the Effectiveness Date. The Company agreed to use its best efforts to cause the Registration Statement covering the Registrable Securities to be declared effective no later than the 60 th th In addition, pursuant to the terms of the offering, the Company issued Bradley Woods & Co, Ltd. and Katalyst Securities LLC warrants (the “Placement Agent Warrants”) to purchase up to an aggregate of 2,850,664 shares of common stock, or 10% of the shares of common stock issuable upon conversion of the Series C Preferred Stock and February Warrant Shares sold in the offering. The Placement Agent Warrants are exercisable for a period of five years from the closing date of the offering at an exercise price of $0.35 per share, subject to adjustment. The Placement Agent Warrants were valued at the grant date using a Black-Scholes option pricing model with the following assumptions: risk-free interest rate of 0.50%, expected dividend yield of 0%, expected term of 5 years using the simplified method and expected volatility of $169% based on comparable and calculated volatility. The aggregate grant date fair value of these Placement Agent Warrants amounted to approximately $1,106,000 and was recorded against the proceeds with no net effect on the consolidated financials. The net proceeds of the offering are expected to be used for working capital purposes and to further execute on the Company’s existing business. Conversion of Series C Convertible Preferred Stock On April 12, 2021, the Company notified holders of its Series C Convertible Preferred Stock of its election to force the conversion to its Series C Convertible Preferred Stock into shares of the Company’s common stock pursuant to the Certificate of Designations unless such conversion would cause the holder to exceed its beneficial ownership limitation pursuant to the Certificate of Designations. On April 14, 2021, the Company converted 4,049 Series C Convertible Preferred Stock into 13,495,014 shares of common stock. Currently, there are 227 shares of the Company’s Series C Convertible Preferred Stock which remain outstanding. Common stock Increase in Authorized Shares On March 10, 2021, the Company filed an amendment to its Certificate of Incorporation with the Secretary of State of Delaware to increase the authorized number of shares of common stock of the Company from 100,000,000 shares to 500,000,000 shares. Stock options On January 18, 2021, the board of directors (“Board of Directors” or “Board”) of the Company approved the Silo Pharma, Inc. 2020 Omnibus Equity Incentive Plan (the “Plan”) to incentivize employees, officers, directors and consultants of the Company and its affiliates. 8,500,000 shares of common stock are reserved and available for issuance under the Plan , provided that certain exempt awards (as defined in the Plan), shall not count against such share limit. The Plan provides for the grant, from time to time, at the discretion of the Company’s Board or a committee thereof, of cash, stock options, including incentive stock options and nonqualified stock options, restricted stock, dividend equivalents, restricted stock units, stock appreciation units and other stock or cash-based awards. The Plan shall terminate on the tenth anniversary of the date of adoption by the Board of Directors. Subject to certain restrictions, the Board of Directors may amend or terminate the Plan at any time and for any reason. An amendment of the Plan shall be subject to the approval of the Company’s stockholders only to the extent required by applicable laws, rules or regulations. On March 10, 2021, the stockholders of the Company approved the Plan. Stock option activities for the nine months ended September 30, 2021 are summarized as follows: Number Weighted Weighted Aggregate Balance Outstanding, December 31, 2020 300,000 $ 0.0001 3.5 74,970 Granted/issued — — — — Forfeited — — — — Balance Outstanding, September 30, 2021 300,000 $ 0.0001 2.79 $ 58,470 Exercisable, September 30, 2021 300,000 $ 0.0001 2.79 $ 58,470 Warrants Warrant activities for the nine months ended September 30, 2021 are summarized as follows: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Balance Outstanding, December 31, 2020 — — — — Granted 17,353,987 0.31 5.00 — Forfeited — — — — Balance Outstanding, September 30, 2021 17,353,987 $ 0.31 4.37 $ — Exercisable, September 30, 2021 17,353,987 $ 0.31 4.37 $ — On January 18, 2021, the Company granted warrants to purchase up to 250,000 shares of the Company’s common stock in exchange for legal services rendered. The warrants have a term of five years from the date of grant and are exercisable at an exercise price of $0.20 per share. The warrants were valued on the grant date at approximately $0.33 per warrant for a total of $83,728 using a Black-Scholes option pricing model with the following assumptions: stock price of $0.35 per share (based on the quoted trading price on the date of grant), volatility of 169%, expected term of five year, and a risk-free interest rate of 0.46%. During the nine months ended September 30, 2021, the Company recorded stock-based compensation of $83,728. On February 9, 2021, the Company entered into pursuant to securities purchase agreements with certain investors pursuant to which it sold warrants to purchase up to 14,253,323 shares of the Company’s common stock and 4,276 shares of the Company’s Series C Convertible Preferred Stock. The February Warrants are exercisable for a period of five years from the date of issuance at an exercise price of $0.30 per share, subject to adjustment. If, after a period of 180 days after the date of issuance of the February Warrants, a registration statement covering the resale of the February Warrant Shares is not effective, the holders may exercise the February Warrants by means of a cashless exercise. In addition, pursuant to the terms of the offering, the Company issued the Placement Agent Warrants to purchase up to an aggregate of 2,850,664 shares of common stock to its placement agents, or 10% of the shares of common stock issuable upon conversion of the Series C Preferred Stock and February Warrant Shares sold in the offering. The Placement Agent Warrants are exercisable for a period of five years from the closing date of the offering at an exercise price of $0.35 per share, subject to adjustment (see Series C Convertible Preferred Stock Financing above). Such warrants issued to various investors and to the placement agents were recorded as additional paid in capital with an offsetting debit applied against additional paid in capital, thus these warrants have no further accounting effect within the equity section.	NOTE 8 – STOCKHOLDERS’ EQUITY (DEFICIT) Preferred stock The Company has authorized the issuance of 5,000,000 shares of preferred stock, $0.0001 par value. The Company’s board of directors is authorized at any time, and from time to time, to provide for the issuance of shares of preferred stock in one or more series, and to determine the designations, preferences, limitations and relative or other rights of the preferred stock or any series thereof. In April 2013, 1,000,000 shares were designated as Series A Convertible Preferred Stock and in November 2019, 2,000 shares were designated as Series B Convertible Preferred Stock. Series A redeemable convertible preferred stock In April 2013, pursuant to a Series A Preferred Stock Purchase Agreement (the “Preferred Stock Agreement”), the Company issued 4,000 shares of Series A Convertible Preferred Stock (the “Series A Preferred Stock”) for $400,000. Holders of Series A Preferred Stock vote together with holders of common Stock on an as-converted basis. Each share of Series A Preferred Stock was currently convertible into 500 shares of common stock at the option of the holder (subject to a 9.99% beneficial ownership limitation) based on a conversion formula (the stated value, currently $100, divided by the conversion rate, currently $0.20). The conversion rate may be adjusted upon the occurrence of stock dividends or stock splits or subsequent equity sales at a price lower than the current conversion rate. Each share had a $100 liquidation value. The holders of Series A Preferred Stock were entitled to receive dividends on an as-converted basis if paid on common stock. The Series A Convertible Preferred Stock was redeemable at the option of the holder upon the occurrence of certain “triggering events.” In case of a triggering event, the holder had the right to redeem each share held for cash (currently $100/share) or impose a dividend rate on all of the outstanding preferred stock at 6% per annum thereafter. A triggering event occurs if the Company fails to deliver certificates representing conversion shares, fails to pay the amount due pursuant to a buy-in, fails to have available a sufficient number of authorized shares, fails to observe any covenant in the Certificate of Designation unless cured within 30 calendar days, shall be party to a Change in Control Transaction (as defined in the Certificate of Designation of the Series A Convertible Preferred Stock), sustains a bankruptcy event, fails to list or quote its common stock for more than 20 trading days in a twelve-month period, sustains any monetary judgment, writ or similar final process filed against the Company for more than $100,000 and such judgment writ or similar final process shall remain unvacated, unbonded or unstayed for a period of 45 calendar days, or fails to comply with the Asset Coverage (as defined in the Certificate of Designation of the Series A Convertible Preferred Stock requirement. Because certain of these “triggering events” were outside the control of the Company, the Series A Preferred Stock was classified within the temporary equity section of the accompanying balance sheets. The Series A Preferred Stock has forced conversion rights where the Company may force the conversion of the Series A Preferred Stock if certain conditions are met. Additionally, the Company may elect to redeem some or all of the outstanding Series A Preferred Stock for the stated value (currently $100/share) provided that proper notice is provided to the holders and that a number of conditions have been met. The Company believes the carrying amount reported in the balance sheets for the Series A Preferred Stock of $400,000 approximates the fair market value of such preferred stock based on the short-term maturity of these instruments which also equals the redemption value reflected as on the balance sheets as of December 31, 2019. On March 31, 2017, the Board approved the amendment and restatement of the Certificate of Designation of the Series A Convertible Preferred Stock in order to expressly ensure that holders of the Company’s Series A Preferred Stock have the right to elect at least two directors at all times, have priority over any other class as to distribution of assets and payments of dividends, and have equal voting rights with every other outstanding voting stock. On May 11, 2017, the Company filed the amendment and restatement with the State of Delaware. Conversion of Series A Preferred Stock into common shares On August 3, 2020, at the request of the investor, the Company converted 4,000 Series A Preferred Stock into 2,000,000 shares of common stock. After such conversion, the Company reclassified the $400,000 redemption value of the Series A Preferred Stock to additional paid in capital. Accordingly, there are no shares of Series A Preferred Stock issued and outstanding as of December 31, 2020. Series B convertible preferred stock In November 2019, the Company filed a Certificate of Designation of the Rights, Preferences, Privileges and Restrictions (“Certificate of Designation”) to designate a series of preferred stock, the Series B Convertible Preferred Stock, with the Secretary of State of the State of Delaware. The Certificate of Designation established 2,000 shares of the Series B Preferred Stock, par value $0.0001, having such designations, preferences, and rights as determined by the Company’s board of directors in its sole discretion, in accordance with the Company’s Certificate of Incorporation and Amended and Restated Bylaws. The Certificate of Designations provides that the Series B Convertible Preferred Stock shall have no right to vote on any matters on which the common shareholders are permitted to vote. However, as long as any shares of Series B Preferred Stock are outstanding, the Company shall not, without the affirmative vote of the holders of a majority of the then outstanding shares of the Series B Preferred Stock, (a) alter or change adversely the powers, preferences or rights given to the Series B Preferred Stock or alter or amend this Certificate of Designation, (b) authorize or create any class of stock ranking as to dividends, redemption or distribution of assets upon a liquidation senior to, or otherwise pari passu with, the Series B Preferred Stock, (c) amend its Certificate of Incorporation or other charter documents in any manner that adversely affects any rights of the holders, (d) increase the number of authorized shares of Series B Preferred Stock, or (e) enter into any agreement with respect to any of the foregoing. The Series B Convertible Preferred Stock ranks senior with respect to dividends and right of liquidation to the Company’s common stock and junior with respect to dividends and right of liquidation to all existing and future indebtedness of the Company and existing and outstanding preferred stock of the Company. Each share of Series B Preferred Stock shall have a stated value of $1,000 (the “Stated Value”). Except for stock dividends or distributions for which adjustments are to be made pursuant to the certificate of designation, holders shall be entitled to receive, and the Company shall pay, dividends on shares of Series B Preferred Stock equal (on an as-if-converted-to-common-stock basis) to and in the same form as dividends actually paid on shares of the Company’s common stock when, as and if such dividends are paid on shares of the common stock. No other dividends shall be paid on shares of Series B Preferred Stock. The Holder of Series B Preferred stock shall have the right from time to time, and at any time after the original issue date, to convert all or any part of the outstanding Series B Preferred Stock into the Company’s common stock. The conversion price (the “Conversion Price”) shall equal $0.20 per share (subject to equitable adjustments by the Company relating to the Company’s securities or the securities of any subsidiary of the Company, combinations, recapitalization, reclassifications, extraordinary distributions and similar events). If, at any time while the Series B Preferred Stock is outstanding, the Company sells or grants any option to purchase or sells or grants any right to reprice, or otherwise disposes of or issues (or announces any sale, grant or any option to purchase or other disposition), any common stock or common stock equivalents entitling any person to acquire shares of common stock at an effective price per share that is lower than the then Conversion Price (such lower price, the “Base Conversion Price” and such issuances, collectively, a “Dilutive Issuance”), then simultaneously with the consummation (or, if earlier, the announcement) of each Dilutive Issuance the Conversion Price shall be reduced to equal the Base Conversion Price. In addition, if at any time the Company grants, issues or sells any common stock equivalents or rights to purchase stock, warrants, securities or other property pro rata to the record holders of any class of shares of common stock (the “Purchase Rights”), then the Holder will be entitled to acquire, upon the terms applicable to such Purchase Rights, the aggregate Purchase Rights which the Holder could have acquired if the Holder had held the number of shares of common stock acquirable upon complete conversion of such Holder’s Series B Preferred Stock. On November 29, 2019, the Company entered into Series B Preferred Stock Purchase Agreements with accredited investors whereby the investors agreed to purchase an aggregate of 115 unregistered shares of the Company’s Series B Preferred stock for $115,000, or $1,000 per share. In November 2019, the Company received the cash proceeds of $110,000, net of fees of $5,000 which was charged to additional paid in capital. In connection with the sale of Series B Preferred Stock, the Company issued 575,000 warrants to purchase 575,000 common shares at an exercise price of $0.20 per share, subject to adjustment on terms similar to the Series B preferred shares. In connection with the issuance of these Series B Preferred Stock warrants, the Company determined that the terms of the Series B Preferred Stock and related warrants contain terms that were fixed monetary amounts at inception and accordingly, were not considered derivatives. On April 15, 2020, the Company entered into Exchange Agreements with the holders of its Series B Preferred Stock, which shares of Series B Preferred Stock were originally issued in November 2019. Pursuant to the Exchange Agreements, the holders agreed to exchange their 115 shares of Series B Preferred Stock with a stated value of $115,000 and 575,000 warrants issued in connection with the Series B Preferred Stock for an aggregate of 1,437,500 shares of the Company’s common stock at a price of $0.08 per share. After the exchanges, there are no shares of the Company’s Series B Preferred Stock outstanding. The Company issued 1,437,500 shares of common stock which was more than the shares that would have been issued at the original conversion price of $0.20 per share or 575,000 shares of common stock, an excess of 862,500 shares of common stock. The excess shares were valued at a price of $0.08 per share. Consequently, in connection with this share exchange, the Company recorded a deemed dividend on this extinguishment of $69,000 during the year ended December 31, 2020. Common stock Sale of common stock Between April 9, 2020 to April 18, 2020, the Company entered into subscription agreements with certain accredited investors pursuant to which it issued an aggregate of 7,764,366 shares of the Company’s common stock for proceeds of $75,644, and subscription receivable of $2,000 or $0.01 per share, for a total of $77,644. The Company collected the subscription receivable of $2,000 on July 6, 2020. On April 28, 2020, the Company entered into securities purchase agreements (collectively, the “April Purchase Agreements”) with certain institutions and accredited investors for the sale of an aggregate 29,993,750 shares of the Company’s common stock at a price of $0.08 per share for gross proceeds of $2,399,500, before deducting placement agent fees of $242,950 and other offering expenses of $118,460 (the “Private Placement”) for total net proceeds of $2,038,090. The April Purchase Agreements contains customary representations, warranties and covenants of the parties, and the closing was subject to customary closing conditions. The April Purchase Agreements also provides that until the six month anniversary of the date of the April Purchase Agreements, in the event of a subsequent financing (except for certain exempt issuances as provided in the April Purchase Agreements) by the Company, each investor that invested over $100,000 pursuant to the April Purchase Agreements will have the right to participate in such subsequent financing up to an amount equal to 50% of the subsequent financing on the same terms, conditions and price provided for in the subsequent financing. In connection with the Private Placement, the Company entered into separate Registration Rights Agreements with the investors, pursuant to which the Company agreed to undertake to file a registration statement to register the resale of the shares underlying the Registrable Securities (as defined therein) within 30 calendar days following the closing date, and to maintain the effectiveness of the registration statement until all of such shares of common stock have been sold or are otherwise able to be sold pursuant to Rule 144. If the Company fails to file the registration statement or have it declared effective by the dates set forth above, amongst other things, the Company is obligated to pay the investors liquidated damages in the amount of 1% of their subscription amount, per month, until such events are satisfied, subject to a cap of 6%. In conjunction with the Private Placement, all officers and directors of the Company have entered into lock-up agreements pursuant to which they have agreed not to sell their shares of common stock or common stock equivalents in the Company until the twelve-month anniversary of the closing date. Common stock issued for due diligence fee In connection with convertible notes (see Note 6), during 2019, the Company issued 86,667 shares of its common stock to the investors as payment for due diligence fees. These shares were valued at $42,000 using the closing price of the Company’s common stock on the day prior to the closing which ranged from $0.35 to $0.60 per share, and the amount was recorded as a debt discount and an increase in equity. Common stock issued for services On January 22, 2019, the Company entered into a consulting agreement with a consultant in connection with the Company’s marketing and branding of its NFID products. The agreement ended on December 31, 2019. For services rendered, the Company paid the consultant an initial payment of $25,000 and, beginning on April 1, 2019, the Company paid the consultant $5,000 per month through December 2019. Additionally, the Company issued 100,000 shares of common stock of the Company to the consultant on a quarterly basis in tranches of 25,000 shares per quarter, commencing on March 31, 2019, and continuing on to the last day of each subsequent quarter in the year 2019. These shares were valued on the January 22, 2019 grant date at $35,000, or $0.35 per common share, based on recent common share sales which shall be amortized over the vesting period. For the year ended December 31, 2019, the Company recorded stock-based professional fees of $35,000. Through December 31, 2019, the Company issued 100,000 shares of its common stock to the consultant. Common stock issued for future services On April 17, 2020, the Company entered into one-year advisory agreements with certain accredited investors pursuant to which it agreed to issue an aggregate of 5,117,343 shares of the Company’s common stock to the advisors for advisory services to be rendered. These shares were valued at $409,387, or $0.08 per common share, based on contemporaneous common share sales which are being amortized over the term of the agreements. On April 17, 2020, the Company entered into a six-month consulting agreement with an accredited investor pursuant to which it agreed to issue an aggregate of 3,468,841 shares of the Company’s common stock to the consultant for consulting services to be rendered. These shares were valued at $277,508, or $0.08 per common share, based on contemporaneous common share sales which is being amortized over the term of the agreement. During the year ended December 31, 2020, the Company recognized stock-based consulting of $578,924 with a remaining prepaid expense included in prepaid expenses and other current assets of $107,970 at December 31, 2020 to be amortized over the remaining service period. Common stock issued for employment agreement On April 17, 2020, the Company entered into an Employment Agreement with the Company’s Chief Executive Officer (“CEO”) pursuant to which CEO will continue to serve as Chief Executive Officer and Chief Financial Officer of the Company. In connection with this employment agreement, the CEO was granted 7,630,949 shares of the Company’s common stock. These shares were valued at $610,476, or $0.08 per common share, based on contemporaneous common share sales. During the year ended December 31, 2020, the Company recognized stock-based compensation of $610,476. Common stock issued for conversion of Series A and B Preferred Stock On August 3, 2020, at the request of the investor, the Company converted 4,000 Series A Preferred Stock into 2,000,000 shares of common stock. After such conversion, the Company reclassed the $400,000 redemption value of the Series A Preferred Stock to additional paid in capital. On April 15, 2020, the Company entered into Exchange Agreements with the holders of its Series B Preferred Stock whereby the holders agreed to exchange their 115 shares of Series B Preferred Stock with a stated value of $115,000 and 575,000 warrants issued in connection with the Series B Preferred Stock for an aggregate of 1,437,500 shares of the Company’s common stock at a price of $0.08 per share. In connection with this share exchange, the Company recorded a deemed dividend on this extinguishment of $69,000 during the year ended December 31, 2020. Common stock issued for exchange of notes On April 15, 2020, the Company entered into Exchange Agreements with the holders of certain convertible promissory notes (see Note 6). Pursuant to these Exchange Agreements, the holders agreed to exchange their convertible promissory notes of $330,000 and 1,650,000 warrants issued in connection with this debt for an aggregate of 4,125,000 shares of the Company’s common stock at a price of $0.08 per share. Consequently, the Company recorded a loss on debt extinguishment of $198,000 during the year ended December 31, 2020. Stock options Pursuant to a six-month employment agreement with the Company’s Chief Executive Officer (the “Executive”) dated April 15, 2019 (the “Effective Date”), the Company agreed to grant to Executive a five-year option to purchase up to 200,000 shares of the Company’s common stock at an exercise price equal to par value of the Company’s common stock, or $0.0001 per share, of which 100,000 vested on April 15, 2019 and 100,000 vested on July 15, 2019. On October 15, 2019, the Company granted to this same Executive another five-year option to purchase 100,000 shares of the Company’s common stock at an exercise price equal to par value of the Company’s common stock, or $0.0001 per share. Should the Company terminate this employment agreement, the right to purchase shares shall cease as of the date of termination. Pursuant to a six-month employment agreement dated April 15, 2019 (the “Effective Date”), the Company agreed that an executive officer of the Company will be granted a five-year option to purchase up to 100,000 shares of the Company’s common stock at an exercise price equal to par value of the Company’s common stock, or $0.0001 per share, of which 50,000 vested on April 15, 2019 and 50,000 vested on July 15, 2019. Should the Company terminate this agreement, the right to purchase shares shall cease as of the date of termination. This employment was terminated in October 2019 and accordingly, the 100,000 stock options were forfeited. The options were valued at the grant date using a Black-Scholes option pricing model with the following assumptions: risk-free interest rate of 2.37%, expected dividend yield of 0%, expected option term of 5 years using the simplified method and expected volatility ranging from 74% to 158.6% based on comparable and calculated volatility. The aggregate grant date fair value of these awards amounted to $142,960 as of December 31, 2019. For the year ended December 31, 2019, the Company recorded $142,960 of compensation expense related these stock options. Total unrecognized compensation expense related to stock options at December 31, 2019 amounted to $0. Stock option activities for the year ended December 31, 2020 and 2019 are summarized as follows: Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Balance Outstanding, December 31, 2018 - - Granted 400,000 0.0001 Granted Forfeited (100,000 ) (0.0001 ) Balance Outstanding, December 31, 2019 300,000 0.0001 4.5 104,970 Granted - - Forfeited - - Balance Outstanding, December 31, 2020 300,000 $ 0.0001 3.5 $ 127,290 Exercisable, December 31, 2020 300,000 $ 0.0001 3.5 $ 127,290 Warrants In October 2019, in connection with the convertible notes Securities Purchase Agreements with accredited investors (see Note 6), the Company issued five-year warrants to purchase up to 1,650,000 shares of the Company’s common stock at an exercise price of $0.20 per share. In connection with the sale of Series B Preferred Stock as discussed above, the Company issued 575,000 warrants to purchase 575,000 common shares at an exercise price of $0.20 per share, subject to adjustment on terms similar to the Series B preferred shares. On April 15, 2020, the Company entered into Exchange Agreements with the holders of convertible promissory notes (see Note 5). Pursuant to these Exchange Agreements, the noteholders agreed to exchange their convertible promissory notes of $330,000 and 1,650,000 warrants issued in connection with this debt for an aggregate of 4,125,000 shares of the Company’s common stock at a price of $0.08 per share. After the exchanges, there are no convertible notes outstanding. The Company issued 4,125,000 shares of common stock which was more than the shares that would have been issued at the original conversion price of $0.20 per share or 1,650,000 shares of common stock, an excess of 2,475,000 shares of common stock. The excess shares were valued at a price of $0.08 per share. Consequently, the Company recorded a loss on debt extinguishment of $198,000 during the year ended December 31, 2020. Warrant activities for the year ended December 31, 2020 and 2019 are summarized as follows: Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Balance Outstanding, December 31, 2018 - - Granted 2,225,000 0.20 Forfeited - - Balance Outstanding, December 31, 2019 2,225,000 0.20 4.8 333,750 Granted - - - Forfeited (2,225,000 ) 0.20 Balance Outstanding, December 31, 2020 - $ - - $ - Exercisable, December 31, 2020 - $ - - $ -

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 9 - INCOME TAXES Through March 31, 2017, the Company elected to be treated as a RIC under Subchapter M of the Code and operated in a manner so as to qualify for the tax treatment applicable to RICs. Since March 31, 2017, the Company failed a diversification test since the Company’s investment in one stock accounted for over 25% of the Company’s total assets. This discrepancy was not caused by the acquisition of any security. The failure was not a result of willful neglect. As of December 31, 2017, the Company had not cured its failure to retain its status as a RIC and the Company does not intend to retain its RIC status. Accordingly, since 2017, the Company did not qualify as a RIC and is subject to income taxes at corporate tax rates. The loss of the Company’s status as a RIC did not have any impact on the Company’s financial position or results of operations. The Company evaluates tax positions taken or expected to be taken in the course of preparing its tax returns to determine whether the tax positions are “more-likely-than-not” to be sustained by the applicable tax authority. Tax positions not deemed to meet the “more-likely-than-not” threshold are reversed and recorded as a tax benefit or expense in the current year. All penalties and interest associated with income taxes are included in income tax expense. Conclusions regarding tax positions are subject to review and may be adjusted at a later date based on factors including, but not limited to, on-going analyses of tax laws, regulations and interpretations thereof. As of December 31, 2020 and 2019, the Company had not recorded a liability for any unrecognized tax positions. Taxable income (loss) generally differs from the change in net income (loss) for financial reporting purposes due to temporary and permanent differences in the recognition of income and expenses, and generally excludes net unrealized appreciation or depreciation, as unrealized gains or losses are not included in taxable income (loss) until they are realized. Effective in 2017, the Company accounts for income taxes pursuant to ASC 740 “Accounting for Income Taxes” that requires the recognition of deferred tax assets and liabilities for the differences between the financial statements and the tax basis of assets and liabilities, and for the expected future tax benefit to be derived from tax losses and tax credit carry forwards. Additionally, the accounting standards require the establishment of a valuation allowance to reflect the likelihood of realization of deferred tax assets. Realization of deferred tax assets, including those related to the net operating loss carry forwards for income tax purposes as compared to financial statement purposes, are dependent upon future taxable income and timing of reversals of future taxable differences along with any other positive and negative evidence during the periods in which those temporary differences become deductible or are utilized. The deferred tax assets at December 31, 2020 and 2019 consist of net operating and capital loss carryforwards. The net deferred tax asset has been fully offset by a valuation allowance because of the uncertainty of the attainment of future taxable income and capital gains. The items accounting for the difference between income taxes at the effective statutory rate and the provision for income taxes for the years ended December 31, 2020 and 2019 was as follows: Year Ended Year Ended December 31, December 31, Income tax benefit at U.S. statutory rate $ (637,879 ) $ (212,792 ) Income tax benefit – state (197,439 ) (65,864 ) Permanent differences 457,798 103,132 True up - 59,266 Change in valuation allowance 377,520 116,258 Total provision for income tax $ - $ - The Company’s approximate net deferred tax asset as of December 31, 2020 and 2019 was as follows: December 31, December 31, Deferred Tax Asset: Net operating loss carryforward $ 868,338 $ 490,819 Net capital loss carryforward 123,932 123,932 Total deferred tax asset before valuation allowance 992,271 614,751 Valuation allowance (992,271 ) (614,751 ) Net deferred tax asset $ - $ - At December 31, 2020, the Company had a net capital loss carryforward of approximately $450,663, which can be used to offset future capital gains for a period of four years. Due to the loss of its RIC status in 2017, any net tax operating losses generated as a RIC cannot be used to offset any future taxable income. As of December 31, 2020, the Company had an aggregate estimated net operating loss carryforwards of approximately $3,157,594 for income taxes. These net operating loss carries forwards may be available to reduce future years’ taxable income. The 2017 carryforward will expire, if not utilized, through 2037. The 2020, 2019, and 2018 carryforwards shall be carried over indefinitely, subject to annual usage limits. Management believes that it appears more likely than not that the Company will not realize these tax benefits due to the Company’s continuing losses for income taxes purposes. Accordingly, the Company has provided a 100% valuation allowance on the deferred tax asset benefit related to the U.S. net operating loss and capital loss carry forwards to reduce the asset to zero. Management will review this valuation allowance periodically and will make adjustments as necessary.

Concentrations

Concentrations	9 Months Ended	12 Months Ended
Concentrations	Sep. 30, 2021	Dec. 31, 2020
Risks and Uncertainties [Abstract]
CONCENTRATIONS	NOTE 8 – CONCENTRATIONS Customer concentration For the nine months ended September 30, 2021, one licensee accounted for 100% of total revenues related to the Company’s biopharmaceutical operation as compared to no licensees for the nine months ended September 30, 2020. For the nine months ended September 30, 2021 and 2020, no customer accounted for over 10% of total revenues from apparel sales included in discontinued operations. Vendor concentrations For the nine months ended September 30, 2021, one licensor accounted for 100% of the Company’s vendor license agreements (see below) related to the Company’s biopharmaceutical operation as compared to no licensor for the nine months ended September 30, 2020.	NOTE 10 – CONCENTRATIONS Customer concentration For the year ended December 31, 2020, no customer accounted for over 10% of total sales. For the year ended December 31, 2019, one customer accounted for approximately 98.6% of total sales and consisted of the sales of its inventory of shoes. The Company does not expect any sales from this customer in the future and is no longer selling shoes. A reduction in sales from this customer will have a material adverse effect on the Company’s results of operations and financial condition. Vendor concentrations Generally, the Company purchases substantially all of its raw materials and inventory from two suppliers. The loss of these suppliers may have a material adverse effect on the Company’s results of operations and financial condition. However, the Company believes that, if necessary, alternate vendors could supply similar products in adequate quantities to avoid material disruptions to operations.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended	12 Months Ended
Commitments and Contingencies	Sep. 30, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES Employment Agreement On April 17, 2020, the Company entered into an employment agreement (“Employment Agreement”) with the Company’s Chief Executive Officer (“CEO”) pursuant to which CEO will serve as Chief Executive Officer and Chief Financial Officer of the Company. The term of the Employment Agreement will continue for a period of one year from the date of execution date thereof and automatically renews for successive one-year periods at the end of each term until either party delivers written notice of their intent not to review at least six months prior to the expiration of the then effective term. Pursuant to the terms of the Employment Agreement, the CEO was granted 7,630,949 vested shares of the Company’s common stock in April 2020, and the CEO’s base salary was increased to $120,000. In addition, the CEO shall be eligible to earn a bonus, subject to the sole discretion of the Company’s Board. On January 18, 2021, the Company entered into an amendment (the “Amendment”) to the Employment Agreement, effective as of January 1, 2021, pursuant to which the CEO’s base salary was increased from $120,000 per year to $180,000 per year. The Employment Agreement may be terminated by either the Company or CEO at any time and for any reason upon 60 days prior written notice. Upon termination of the Employment Agreement, the CEO shall be entitled to (i) any equity award that has vested prior to the termination date, (ii) reimbursement of expenses incurred on or prior to such termination date and (iii) such employee benefits to which the CEO may be entitled as of the termination date (collectively, the “Accrued Amounts”). The Employment Agreement shall also terminate upon CEO’s death or the Company may terminate the CEO’s employment upon his disability (as defined in the Employment Agreement). Upon the termination of the CEO’s employment for death or disability, the CEO shall be entitled to receive the Accrued Amounts. The Employment Agreement also contains covenants prohibiting the CEO from disclosing confidential information with respect to the Company. Vendor License Agreements Commercial Evaluation License and Option Agreement with the University of Baltimore, Maryland Effective as of July 15, 2020, through the Company’s wholly-owned subsidiary, Silo Pharma, Inc. (see Note 1), the Company entered into a commercial evaluation license and option agreement with UMB pursuant to which UMB has granted the Company an exclusive, non-sublicensable, non-transferable license to with respect to the exploration of the potential use of central nervous system-homing peptides in vivo and their use for the investigation and treatment of multiple sclerosis and other neuroinflammatory pathology. In addition, UMB granted the Company an exclusive, option to negotiate and obtain an exclusive, sublicensable, royalty-bearing license to with respect to the subject technology. This agreement originally was set to expire six months from July 15, 2020 but was extended and exercised on January 13, 2021. Both parties may terminate this agreement within thirty days by giving a written notice. In July 2020, the Company paid the license fee of $10,000 to UMB pursuant to this agreement which was recorded in professional fees during the year ended December 31, 2020 since the Company could not conclude that such costs would be recoverable for this early-stage venture. On February 12, 2021, the Company entered into the Master License Agreement with UMB. On February 26, 2021, through the Company’s wholly-subsidiary, Silo Pharma, Inc., the Company entered into a commercial evaluation license and option agreement with UMB pursuant to which UMB has granted the Company an exclusive, non-sublicensable, non-transferable license to with respect to the exploration of the potential use of joint-homing peptides for use in the investigation and treatment of arthritogenic processes. In addition, UMB granted the Company an exclusive, option to negotiate and obtain an exclusive, sublicensable, royalty-bearing license to with respect to the subject technology. This agreement was to expire six months from February 26, 2021, unless sooner terminated. Both parties may terminate this agreement within thirty days by giving a written notice. On July 6, 2021, the Company entered into a First Amendment Agreement with UMB pursuant to which the term of the agreement was extended by 6 months such that the agreement shall terminate on February 25, 2022 unless earlier terminated pursuant to the terms thereof; however, if the Company exercises the option, the agreement will expire at the end of the negotiation period (as defined in the agreement) or upon execution of a master license agreement, whichever occurs first. Pursuant to the agreement, the Company paid the license fee of $10,000 to UMB in March 2021 pursuant to this agreement which was recorded in professional fees during the nine months ended September 30, 2021 since the Company could not conclude that such costs would be recoverable for this early-stage venture. Master License Agreement with the University of Baltimore, Maryland On February 12, 2021 (the “Master License Agreement Effective Date”), the Company entered into the Master License Agreement (the “Master License Agreement”) with UMB pursuant to which UMB granted the Company an exclusive, worldwide, sublicensable, royalty-bearing license to certain intellectual property (i) to make, have made, use, sell, offer to sell, and import certain licensed products and (ii) to use the invention titled, “Central nervous system-homing peptides in vivo and their use for the investigation and treatment of multiple sclerosis and other neuroinflammatory pathology” and UMB’s confidential information to develop and perform certain licensed processes for the therapeutic treatment of neuroinflammatory disease. Pursuant to the Master License Agreement, the Company shall pay UMB (i) a license fee (ii) certain event-based milestone payments, (iii) royalty payments depending on net revenues, and (iv) a tiered percentage of sublicense income. The Company shall pay to UMB a license fee of $75,000, payable as follows: (a) $25,000 shall be due within 30 days following the Master License Agreement Effective Date; and (b) $50,000 on or before the first anniversary of the Master License Agreement Effective Date. The license fee is non-refundable, and is not creditable against any other fee, royalty, or payment. The Company shall be responsible for payment of all patent expenses in connection with preparing, filing, prosecution and maintenance of patents or patent applications relating to the patent rights. The Company paid the $25,000 license fee on February 17, 2021 which was recorded in prepaid expenses to be amortized over the 15-year term. The Company recognized amortization expense of $3,125 during the nine months ended September 30, 2021. At September 30, 2021, prepaid expense and other current assets – current amounted $5,000 and prepaid expenses – non-current amounts $16,875 as reflected in the accompanying condensed consolidated balance sheets. Additionally, the Company agreed to pay certain royalty payments as follows: (i) 3% on sales of Licensed Products (as defined in the Master License Agreement) during the applicable calendar year for sales less than $50,000,000; and (ii) 5% on sales of Licensed Products during the applicable calendar year for sales greater than $50,000,000; and Furthermore, the Company agreed to pay UMB minimum royalty payments, as follows: Payment Year $ - Prior to First Commercial Sale $ - Year of First Commercial Sale $ 25,000 First calendar year following the First Commercial Sale $ 25,000 Second calendar year following the First Commercial Sale $ 100,000 Third calendar year following the First Commercial Sale Furthermore, the Company agrees to pay milestone payments, as follows: Payment Milestone $ 50,000 Filing of an Investigational New Drug (or any foreign equivalent) for a Licensed Product $ 100,000 Dosing of first patient in a Phase 1 Clinical Trial of a Licensed Product $ 250,000 Dosing of first patient in a Phase 2 Clinical Trial of a Licensed Product $ 500,000 Receipt of New Drug Application (“NDA”) (or foreign equivalent) approval for a Licensed Product $ 1,000,000 Achievement of First Commercial Sale of Licensed Product The Company shall pay to UMB a percentage of all sublicense income which is receivable by Company or Company affiliates as follows: (a) 25% of sublicense income which is receivable with respect to any sublicense that is executed before the filing of an NDA (or foreign equivalent) for the first licensed product; and (b) 15% of sublicense income which is receivable with respect to any sublicense that is executed after the filing of an NDA (or foreign equivalent) for the first licensed product. The Master License Agreement will remain in effect on a Licensed Product-by-Licensed Product basis and country-by-country basis until the later of: (a) the last patent covered under the Master License Agreement expires, (b) the expiration of data protection, new chemical entity, orphan drug exclusivity, regulatory exclusivity, or other legally enforceable market exclusivity, if applicable, or (c) 10 years after the first commercial sale of a Licensed Product in that country, unless earlier terminated in accordance with the provisions of the Master License Agreement. The term of the Master License Agreement shall expire 15 years after the Master License Agreement Effective Date in which (a) there were never any patent rights, (b) there was never any data protection, new chemical entity, orphan drug exclusivity, regulatory exclusivity, or other legally enforceable market exclusivity or (c) there was never a first commercial sale of a Licensed Product. In connection with the Sublicense Agreement with Aikido (see below), in April 2021, the Company paid $12,500, or 25% of sublicense income to UMB pursuant to the Master License Agreement. The Company recognized amortization expense of $210 and $419 during the three and nine months ended September 30, 2021, respectively. At September 30, 2021, prepaid expense and other current assets – current amounted $838 and prepaid expenses – non-current amounts $11,243 as reflected in the accompanying condensed consolidated balance sheets. Customer License Agreements Patent License Agreement with AIkido Pharma Inc. On January 5, 2021, the Company entered into a patent license agreement (the “Agreement”) with Silo Pharma, Inc., a Florida corporation and wholly-owned subsidiary of the Company (collectively, the “Licensor”) and AIkido Pharma Inc. (“AIkido”), as amended on April 12, 2021, pursuant to which the Licensor granted AIkido an exclusive, worldwide (the “Territory”), sublicensable, royalty-bearing license to certain intellectual property (i) to make, have made, use, provide, import, export, lease, distribute, sell, offer for sale, develop and advertise certain licensed products and (ii) to develop and perform certain licensed processes for the treatment of cancer and symptoms caused by cancer (the “Field of Use”). In addition, the Agreement also provided that, if the Licensor exercised the option granted to it pursuant to its commercial evaluation license and option agreement with UMB, effective as of July 15, 2020, it would grant AIkido a non-exclusive sublicense (the “Right”) to certain UMB patent rights in the field of neuroinflammatory diseases occurring in patients diagnosed with cancer (the “Field”). Pursuant to the Agreement, AIkido agreed to pay the Licensor, among other things, (i) a one-time non-refundable cash payment of $500,000 and (ii) royalty payments equal to 2% of Net Sales (as defined in the Agreement) in the Field of Use in the Territory. In addition, AIkido agreed to issue the Licensor 500 shares of its newly designated Series M Convertible Preferred Stock which were to be converted into an aggregate of 625,000 shares of the AIkido’s common stock. On April 12, 2021, the Company entered into an amendment to the Patent License Agreement with AIkido dated January 5, 2021 whereby Aikido issued an aggregate of 625,000 restricted shares of Aikido’s common stock instead of the 500 shares of the Series M Convertible Preferred Stock. Pursuant to the Agreement, the Company is required to prepare file, prosecute, and maintain the licensed patents. Unless earlier terminated, the term of the license to the licensed patents will continue until the expiration or abandonment of all issued patents and filed patent applications within the licensed patents. The Company may terminate the Agreement upon 30 day written notice if AIkido fails to pay any amounts due and payable to the Company or if AIkido or any of its affiliates brings a patent challenge against the Company, assists others in bringing a legal or administrative challenge to the validity, scope, or enforceability of or opposes any of the licensed patents (“Patent Challenge”) against the Company (except as required under a court order or subpoena). AIkido may terminate the Agreement at any time without cause, and without incurring any additional penalty, (i) by providing at least 30 days’ prior written notice and paying the Company all amounts due to it through such termination effective date. Either party may terminate the Agreement for material breaches that have failed to be cured within 60 days after receiving written notice. The Company collected the non-refundable cash payment of $500,000 on January 5, 2021 which was recorded in deferred revenues to be recognized as revenues over the term of the Agreement. With respect to a vote of AIkido’s stockholders to approve a reverse split of its common stock no later than December 31, 2021 only (“Reverse Stock Split Vote”), each share of the Series M Convertible Preferred Stock shall be entitled to such number of votes equal to 20,000 shares of AIkido’s common stock. In addition, each share of the Series M Convertible Preferred Stock shall be convertible, at any time after the earlier of (i) the date that the Reverse Stock Split Vote is approved by AIkido’s stockholders and (ii) December 31, 2021, at the option of the holder, into such number of shares of AIkido’s common stock determined by dividing the Stated Value by the Conversion Price. “Stated Value” means $1,000. “Conversion Price” means $0.80, subject to adjustment. The Company valued the 500 Series M Convertible Preferred stock which was equivalent into AIkido’s 625,000 shares of common stock at a fair value of $0.85 per common share or $531,250 based quoted trading price of AIkido’s common stock on the date of grant. The Company recorded an equity investment of $531,250 (see Note 3) and deferred revenue of $531,250 to be recognized as revenues over the term of the license. Accordingly, the Company recorded a total deferred revenue of $1,031,250 ($500,000 cash received and $531,250 value of securities received) to be recognized as revenues over the 15-year term. The Company recognized revenues of $17,188 and $51,562 during the three and nine months ended September 30, 2021, respectively. At September 30, 2021, deferred revenue – current portion amounted $68,750 and deferred revenue – long-term portion amounted $910,937 as reflected in the accompanying condensed consolidated balance sheets. The Right shall be to the full extent permitted by and on terms and conditions required by UMB for a term consistent with the term of patent and technology licenses that UMB normally grants. In the event that the Company exercises its option and executes a license with UMB to the UMB patent rights within 40 days after the execution of such UMB license, for consideration to be agreed upon and paid by AIkido, which consideration shall in no event exceed 110% of any fee payable by the Company to UMB for the right to sublicense the UMB patent rights. The Company shall grant AIkido a nonexclusive sublicense in the United States to the UMB patent rights in the Field, subject to the terms of any UMB license Licensor obtains, including any royalty obligations on sublicensees required under any such sublicense. The option was exercised on January 13, 2021. Accordingly, on April 6, 2021, the Company entered into the Sublicense Agreement with AIkido pursuant to which it granted AIkido a worldwide exclusive sublicense to its licensed patents under the Master License Agreement. Sublicense Agreement with AIkido Pharma Inc. On April 6, 2021 (the “Sublicense Agreement Effective Date”), the Company entered into the Sublicense Agreement with AIkido pursuant to which the Company granted AIkido an exclusive worldwide sublicense to (i) make, have made, use, sell, offer to sell and import the Licensed Products (as defined below) and (ii) in connection therewith to (A) use an invention known as “Central nervous system-homing peptides in vivo and their use for the investigation and treatment of multiple sclerosis and other neuroinflammatory pathology” which was sublicensed to the Company pursuant to the Master License Agreement and (B) practice certain patent rights (“Patent Rights”) for the therapeutic treatment of neuroinflammatory disease in cancer patients. “Licensed Products” means any product, service, or process, the development, making, use, offer for sale, sale, importation, or providing of which: (i) is covered by one or more claims of the Patent Rights; or (ii) contains, comprises, utilizes, incorporates, or is derived from the Invention or any technology disclosed in the Patent Rights. Pursuant to the Sublicense Agreement, AIkido agreed to pay us (i) an upfront license fee of $50,000, (ii) the same sales-based royalty payments that the Company is subject to under the Master License Agreement and (iii) total milestone payments of up to $1.9 million. The Sublicense Agreement shall continue on a Licensed Product-by-Licensed Product and country-by-country basis until the later of (i) the date of expiration of the last to expire claim of the Patent Rights covering such Licensed Product in such country, (ii) the expiration of data protection, new chemical entity, orphan drug exclusivity, regulatory exclusivity or other legally enforceable market exclusivity, if applicable and (iii) 10 years after the first commercial sale of a Licensed Product in that country, unless terminated earlier pursuant to the terms of the Sublicense Agreement. Furthermore, the Sublicense Agreement shall expire 15 years after the Sublicense Agreement Effective Date with respect to any country in which (i) there were never any Patent Rights, (ii) there was never any data protection, new chemical entity, orphan drug exclusivity, regulatory exclusivity or other legally enforceable market exclusivity with respect to a Licensed Product and (ii) there was never a commercial sale of a Licensed Product, unless such agreement is earlier terminated pursuant to its terms. The Company collected the upfront license fee of $50,000 in April 2021. The Company recognized revenues of $838 and $1,675 during the three and nine months ended September 30, 2021, respectively. At September 30, 2021, deferred revenue – current portion amounted $3,353 and deferred revenue – long-term portion amounted $44,972 as reflected in the accompanying condensed consolidated balance sheets. Sponsored Study and Research Agreements Investigator-Sponsored Study Agreement with Maastricht University of the Netherlands On November 1, 2020, the Company entered into an investigator-sponsored study agreement (the “Study Agreement”) with Maastricht University of the Netherlands. The research project is a clinical study to examine the effects of repeated low doses of psilocybin and lysergic acid diethylamide on cognitive and emotional dysfunctions in Parkinson’s disease and to understand its mechanism of action. The Study Agreement shall terminate on October 31, 2024, unless earlier terminated pursuant to the terms thereof. The Company shall pay a total fee of 433,885 Euros ($507,602 USD) exclusive of value added tax to be amortized over the four-year term and payment schedule as follows: Payment 1 86,777 Euros ($101,520 USD) Upon signing the Study Agreement and was paid in December 2020 2 86,777 Euros ($101,520 USD) Obtained approval from ethical committee 3 86,777 Euros ($101,520 USD) Data collection has commenced 4 130,166 Euros ($152,281 USD) First half of the participants are tested 5 43,885 Euros ($50,760 USD) Completion of data collection and delivery of final report In December 2020, the Company paid the first payment of $101,520 which was recorded to prepaid expense and other current assets – current of which approximately $22,318 was amortized in fiscal 2020. In September 2021, the Company notified Maastricht University of Netherlands for an early termination of this agreement. Maastricht University of Netherlands has not reached the second phase which is to obtain approval from ethical committee. The Company has no further obligation after the termination. The Company recognized remaining amortization expense of $107 and $79,202 during the three and nine months ended September 30, 2021, respectively. Investigator-Sponsored Study Agreement with UMB On January 5, 2021, the Company entered into an investigator-sponsored study agreement (the “Sponsored Study Agreement”) with the University of Maryland, Baltimore. The research project is a clinical study to examine a novel peptide-guided drug delivery approach for the treatment of multiple sclerosis (“MS”). More specifically, the study is designed to evaluate (1) whether MS-1-displaying liposomes can effectively deliver dexamethasone to the CNS and (2) whether MS-1-displaying liposomes are superior to plain liposomes, also known as free drug, in inhibiting the relapses and progression of experimental autoimmune encephalomyelitis. Pursuant to the Sponsored Study Agreement, the research shall commence on March 1, 2021 and will continue until substantial completion, subject to renewal upon mutual written consent of the parties. The total cost under the Sponsored Study Agreement shall not exceed $81,474 which is payable in two equal installments of $40,737 upon execution of the Sponsored Study Agreement and $40,737 upon completion of the project with an estimated project timeline of nine months. The Company paid $40,737 on January 13, 2021 which was recorded in prepaid expense to be amortized over the nine-month period. Currently, the project has not been completed due to the delays cause by the Covid-19 pandemic. The Company recognized amortization expense of $4,526 and $40,737 during the three and nine months ended September 30, 2021, respectively. Sponsored Research Agreement with The Regents of the University of California On June 1, 2021 (the “Effective Date”), the Company entered into a sponsored research agreement (the “Sponsored Research Agreement”) with The Regents of the University of California, on behalf of its San Francisco Campus (“UCSF”) pursuant to which UCSF shall conduct a study to examine psilocybin’s effect on inflammatory activity in humans to accelerate its implementation as a potential treatment for Parkinson’s Disease, chronic pain, and bipolar disorder. Pursuant to the Agreement, the Company shall pay UCSF a total fee of $342,850 to conduct the research over the two-year period. The Agreement shall be effective for a period of two years from the Effective Date, subject to renewal or earlier termination as set forth in the Sponsored Research Agreement. The Company paid the first payment of $40,000 pursuant to the payment schedule on the Sponsored Research Agreement on June 15, 2021 and another $40,000 on September 9, 2021 which were recorded to prepaid expense and other current assets – current to be amortized over the two-year period. The Company recognized amortization expense of $42,856 and $49,999 during the three and nine months ended September 30, 2021, respectively. Sponsored Research Agreement with University of Maryland, Baltimore On July 6, 2021, the Company entered into a sponsored research agreement (the “July 2021 Sponsored Research Agreement”) with UMB pursuant to which UMB shall evaluate the pharmacokinetics of dexamethasone delivered to arthritic rats via liposome. Pursuant to the terms of the July 2021 Sponsored Research Agreement, UMB granted the Company an option (the “Option”) to negotiate and obtain an exclusive license to any UMB Arising IP (as defined in the July 2021 Sponsored Research Agreement) and UMB’s rights in any Joint Arising IP (as defined in the July 2021 Sponsored Research Agreement) (collectively, the “UMB IP”). The Company may exercise the Option by giving UMB written notice within 60 days after it receives notice from UMB of the UMB IP. Pursuant to the July 2021 Sponsored Research Agreement, the Company shall pay UMB the fees below: Payment 1 $ 92,095 Upon execution of the July 2021 Sponsored Research Agreement 2 $ 92,095 Six months after the start of project work as outlined in the July 2021 Sponsored Research Agreement 3 $ 92,095 Upon completion of the project work as outlined in the July 2021 Sponsored Research Agreement The Company paid the first payment of $92,095 on September 1, 2021 which was recorded to prepaid expense and other current assets – current to be amortized over the estimated project timeline of twelve months. The Company recognized amortization expense of $23,024 during the three and nine months ended September 30, 2021. Joint Venture Agreement with Zylö Therapeutics, Inc. On April 22, 2021 (the “JV Effective Date”), the Company entered into a Joint Venture Agreement (the “JV Agreement”) with Zylö Therapeutics, Inc. (“ZTI”) pursuant to which the parties agreed to form a joint venture entity, to be named Ketamine Joint Venture, LLC (the “Joint Venture”), to, among other things, focus on the clinical development of ketamine using ZTI’s Z-pod™ technology (the “Venture”). Pursuant to the JV Agreement, the Company shall act as the manager (the “Manager”) of the Joint Venture. The Venture shall terminate if the development program does not meet certain specifications and milestones as set forth in the JV Agreement within 30 days of the date set forth in the JV Agreement. Notwithstanding the foregoing, the Manager may, in its sole discretion, terminate the Venture at any time. Pursuant to the terms of the JV Agreement, (A) the Company shall contribute (1) $225,000 and (2) its expertise and the expertise of its science advisory board and (B) ZTI shall contribute (1) certain rights to certain of its patented technology as set forth in the JV Agreement, (2) a license to the know-how and trade secrets with respect to its Z-pod™ technology for the loading and release of ketamine, (3) ketamine to be used for clinical purposes, (4) reasonable use of its facilities and permits and (5) its expertise and know-how. Pursuant to the JV Agreement, 51% of the interest in the Joint Venture shall initially be owned by the Company and 49% of the interest in the Joint Venture shall initially be owned by ZTI, subject to adjustment in the event of additional contributions by either party. Notwithstanding the foregoing, in no event shall either party own more than 60% of the interest in the Joint Venture. As of September 30, 2021 and as of the current date of this report, the joint venture entity has not been formed yet. Furthermore, pursuant to the terms of the JV Agreement, ZTI shall grant the Joint Venture a sublicense pursuant to its license agreement (the “License Agreement”) with Albert Einstein College of Medicine dated November 27, 2017, in the event that the Company or a third party makes a request indicating that the patented technology (the “Patented Technology”) licensed to ZTI pursuant to the License Agreement is needed to advance the development of the Joint Venture or it is contemplated or determined that the Patented Technology will be sold. Furthermore, pursuant to the JV Agreement, ZTI granted the Company an exclusive option to enter into a separate joint venture for the clinical development of psilocybin using ZTI’s Z-pod™ technology on the same terms and conditions set forth in the JV Agreement, which option shall expire 24 months after the JV Effective Date. Amended Service Agreement On September 10, 2021 (the “Effective Date”), the Company entered into an Amendment Agreement (the “Amended Service Agreement”) to a certain service agreement dated on September 8, 2020 with the University of Texas (the “University”) at Austin whereby the University will provide advisory service and assist the Company on identifying license and sponsored research opportunities for the Company. The Company shall pay the University $5,000 per quarter starting on the Effective Date. Any cost incurred will be reimbursed only after prior written consent by the Company. The term of the Amended Service Agreement is for 36 months unless earlier terminated by either party upon giving a written notice as defined in the agreement. On October 13, 2021, the Company paid $5,000.	NOTE 11 – COMMITMENTS AND CONTINGENCIES Employment Agreement On April 17, 2020, the Company entered into an Employment Agreement with the Company’s CEO pursuant to which CEO will continue to serve as Chief Executive Officer and Chief Financial Officer of the Company. The term of the agreement will continue for a period of one year from the date of execution and automatically renews for successive one-year periods at the end of each term until either party delivers written notice of their intent not to review at least six months prior to the expiration of the then effective term. Pursuant to the terms of the agreement, CEO’s base salary was increased to $120,000, and the CEO shall continue be entitled to earn a bonus, subject to the sole discretion of the Company’s Board. On January 18, 2021, the Company entered into an amendment (the “Amendment”) to the CEO’s employment agreement dated April 17, 2020, effective as of January 1, 2021, pursuant to which the CEO’s base salary was increased from $120,000 per year to $180,000 per year. In addition, CEO was granted 7,630,949 vested shares of the Company’s common stock in April 2020 (see Note 8). The agreement may be terminated by either the Company or CEO at any time and for any reason upon 60 days prior written notice. Upon termination of the agreement, CEO shall be entitled to (i) any equity award that has vested prior to the termination date, (ii) reimbursement of expenses incurred on or prior to such termination date and (iii) such employee benefits to which CEO may be entitled as of the termination date (collectively, the “Accrued Amounts”). The agreement shall also terminate upon CEO’s death or the Company may terminate CEO’s employment upon his disability (as defined in the agreement). Upon the termination of CEO’s employment for death or disability, CEO shall be entitled to receive the Accrued Amounts. The agreement also contains covenants prohibiting CEO from disclosing confidential information with respect to the Company. Commercial Evaluation License and Option Agreement with the University of Baltimore, Maryland Recently, management has been exploring opportunities to expand its business by seeking to acquire and/or develop intellectual property or technology rights from leading universities and researchers. Effective as of July 15, 2020, through the Company’s subsidiary, Silo Pharma Inc. (see Note 1), the Company entered into a commercial evaluation license and option agreement with UMB pursuant to which UMB has granted the Company an exclusive, non-sublicensable, non-transferable license to with respect to the exploration of the potential use of central nervous system-homing peptides in vivo and their use for the investigation and treatment of multiple sclerosis and other neuroinflammatory pathology. In addition, UMB granted the Company an exclusive, option to negotiate and obtain an exclusive, sublicensable, royalty-bearing license to with respect to the subject technology. This agreement shall be effective on the effective date and shall expire six months from July 15, 2020 unless sooner terminated. Both parties may terminate this agreement within thirty days by giving a written notice. Pursuant to the agreement, the Company paid the license fee of $10,000 to UMB in July 2020 pursuant to this agreement which was recorded in professional fees during the year ended December 31, 2020 since the Company could not conclude that such costs would be recoverable for this early-stage venture. The option was extended and exercised on January 13, 2021. On February 12, 2021, the Company entered into a Master License Agreement with UMB (see Note 12). Sponsored Study Agreement On November 1, 2020, the Company a entered into an investigator-sponsored study agreement (the “Study Agreement”) with Maastricht University of the Netherlands. The research project is a clinical study to examine the effects of repeated low doses of psilocybin and LSD on cognitive and emotional dysfunctions in Parkinson’s disease and to understand its mechanism of action. The Study Agreement shall terminate on October 31, 2024, unless earlier terminated pursuant to the terms thereof. The Company shall pay a total fee of 433,885 Euros ($507,602 USD) exclusive of value added tax with payment schedule as follows: Payment 1 86,777 Euros ($101,520 USD) Upon signing the Study Agreement and was paid in December 2020 2 86,777 Euros ($101,520 USD) Obtained approval from ethical committee 3 86,777 Euros ($101,520 USD) Data collection has commenced 4 130,166 Euros ($152,281 USD) First half of the participants are tested 5 43,885 Euros ($50,760 USD) Completion of data collection and delivery of final report In December 2020, the Company paid the first payment which was recorded to prepaid expense and other current assets to be amortized over the four-year term. The Company recognized amortization expense of $26,250 during the year ended December 31, 2020.

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
Subsequent Events	Sep. 30, 2021	Dec. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS Sponsored Research Agreement with Columbia University On October 1, 2021, the Company entered into a sponsored research agreement with Columbia University pursuant to which the Company has been granted an option to license certain assets currently under development, including Alzheimer’s disease. The term of the option will commence on the effective date of this agreement and will expire upon the earlier of i) 90 days after the date of the Company’s receipt of a final research report for each specific research proposal as defined in the agreement or ii) termination of the research. If the Company elects to exercise the option, both parties will commence negotiation of a license agreement and will execute a license agreement no later than 3 months after the dated of the exercise of the option. Columbia University and the Company will work towards developing a therapeutic treatment for patients suffering from Alzheimer’s disease to post-traumatic stress disorder. During a one-year period from the date of this agreement, the Company shall pay a total of $1,436,082 to Columbia University for the support of the research according to the payment schedule as follows i) 30% at signing ii) 30% at four and half months after the start of the project iii) 30% at nine months after the start of the project and iv)10% at completion of the project. The Company paid the first payment of $430,825 in November 2021.	NOTE 12 – SUBSEQUENT EVENTS Employment Agreement On January 18, 2021, the Company entered into an amendment to the CEO’s employment agreement dated April 17, 2020, effective as of January 1, 2021, pursuant to which the CEO’s base salary was increased from $120,000 per year to $180,000 per year (see Note 11). 2020 Omnibus Equity Incentive Plan On January 18, 2021, the board of directors of the Company approved the Silo Pharma, Inc. 2020 Omnibus Equity Incentive Plan (the “Plan”) to incentivize employees, officers, directors and consultants of the Company and its affiliates. The number of shares of common stock that are reserved and available for issuance under the Plan shall be equal to 8.5 million shares provided that with respect to exempt awards as defined in the Plan, shall not count against such share limit. The Plan provides for the grant, from time to time, at the discretion of the Board or a committee thereof, of cash, stock options, including incentive stock options and nonqualified stock options, restricted stock, dividend equivalents, restricted stock units, stock appreciation units and other stock or cash-based awards. The Plan shall terminate on the tenth anniversary of the date of adoption by the Board of Directors. Subject to certain restrictions, the Board of Directors may amend or terminate the Plan at any time and for any reason. An amendment of the Plan shall be subject to the approval of the Company’s stockholders only to the extent required by applicable laws, rules or regulations. On March 10, 2021, the stockholders of the Company approved the Plan. Patent License Agreement On January 5, 2021, the Company entered into a Patent License Agreement (the “Agreement”) by and among the Company and Silo Pharma, Inc., a Florida corporation (a wholly owned subsidiary of the Company) (collectively, the “Licensor”) and AIkido Pharma Inc. (“AIkido”) pursuant to which the Licensor granted AIkido an exclusive, worldwide (the “Territory”), sublicensable, royalty-bearing license to certain provisional patent applications owned by Licensor directed to the use of psilocybin in cancer treatment, and any patents issuing therefrom, including all continuations, continuations-in-part, divisions, extensions, substitutions, reissues, re-examinations, and any applications and all patents issuing from any applications and patents that claim domestic benefit or foreign priority to the provisional patent applications (the “Licensed Patents”). The license is for “Field of Use” of “treatment of cancer and symptoms caused by cancer, including but not limited to pain, nausea, neuroinflammation, brain and neural dysfunction, depression, seizures, confusion, dizziness, numbness/tingling, dysfunction of the senses and all other symptoms that are caused by cancer of any type.” In addition, pursuant to the Agreement, if the Licensor exercises the option granted to it pursuant to its Commercial Evaluation License and Option Agreement with UMB, effective as of July 15, 2020, the Licensor shall grant AIkido a non-exclusive sublicense to certain UMB patent rights in the field of neuroinflammatory diseases occurring in patients diagnosed with cancer. Pursuant to the Agreement, AIkido shall pay the Licensor, among other things, (i) a one-time non-refundable cash payment of $500,000 and (ii) royalty payments equal to 2% of Net Sales (as defined in the Agreement) in the Field of Use in the Territory. In addition, AIkido issued the Licensor 500 shares of its newly designated Series M Convertible Preferred Stock. Under the Agreement, the Company is required to prepare file, prosecute, and maintain the licensed patents. Unless earlier terminated, the term of the license to the Licensed Patents will continue until the expiration or abandonment of all issued patents and filed patent applications within the Licensed Patents. The Company may terminate the Agreement upon 30 day written notice if AIkido fails to pay any amounts due and payable to the Company or if AIkido or any of its affiliates brings a patent challenge against the Company, assists others in bringing a legal or administrative challenge to the validity, scope, or enforceability of or opposes any of the Licensed Patents (“Patent Challenge”) against the Company (except as required under a court order or subpoena). AIkido may terminate the Agreement at any time without cause, and without incurring any additional penalty, (i) by providing at least 30 days’ prior written notice and paying the Company all amounts due to it through such termination effective date. Either party may terminate the Agreement for material breaches that have failed to be cured within 60 days after receiving written notice. The Company collected the non-refundable cash payment of $500,000 on January 5, 2021 which will be recorded in deferred revenues to be recognized as revenues over the term of the license. With respect to a vote of AIkido’s stockholders to approve a reverse split of its common stock no later than December 31, 2021 only (“Reverse Stock Split Vote”), each share of the Series M Convertible Preferred Stock shall be entitled to such number of votes equal to 20,000 shares of AIkido’s common stock. In addition, each share of the Series M Convertible Preferred Stock shall be convertible, at any time after the earlier of (i) the date that the Reverse Stock Split Vote is approved by AIkido’s stockholders and (ii) December 31, 2021, at the option of the holder, into such number of shares of AIkido’s common stock determined by dividing the Stated Value by the Conversion Price. “Stated Value” means $1,000. “Conversion Price” means $0.80, subject to adjustment. The Company valued the 500 Series M Convertible Preferred stock which is equivalent into AIkido’s 625,000 shares of common stock at a fair value of $0.85 per common share or $531,250 based quoted trading price of AIkido’s common stock on the date of grant. The Company shall record equity investment of $531,250 and deferred revenue of $531,250 to be recognized as revenues over the term of the license. The Agreement also grants AIkido a contingent right (“Contingent Right to License the UMB Patent Rights”), to negotiate with the Company, to obtain a nonexclusive sublicense in the field of cancer and treating cancer, including neuroinflammatory diseases occurring in any patient diagnosed with cancer (the “Field”), in the event the Company exercises its option to enter into a license with UMB, pursuant to a Commercial Evaluation License and Option Agreement between the Company and UMB. The Contingent Right to License the UMB Patent Rights shall be to the full extent permitted by and on terms and conditions required by UMB for a term consistent with the term of patent and technology licenses that UMB normally grants. In the event that the Company exercises its option and executes a license with UMB to the UMB Patent Rights, within 40 days after the execution of such UMB License, for consideration to be agreed upon and paid by AIkido, which consideration shall in no event exceed 110% of any fee payable by the Company to UMB for the right to sublicense the UMB Patent Rights. The Company shall grant AIkido a nonexclusive sublicense in the United States to the UMB Patent Rights in the Field, subject to the terms of any UMB License Licensor obtains, including any royalty obligations on sublicensees required under any such sublicense. The option was exercised on January 13, 2021. Accordingly, on February 12, 2021, the Company entered into a binding letter of intent with AIkido pursuant to which the Company agreed to grant AIkido a worldwide, exclusive sublicense of the Company’s licensed patents under the UMB License Agreement (see below). Sponsored Study Agreement On January 5, 2021, the Company entered into an investigator-sponsored study agreement (the “Sponsored Study Agreement”) with the University of Maryland, Baltimore. The research project is a clinical study to examine a novel peptide-guided drug delivery approach for the treatment of multiple sclerosis (“MS”). More specifically, the study is designed to evaluate (1) whether MS-1-displaying liposomes can effectively deliver dexamethasone to the CNS and (2) whether MS-1-displaying liposomes are superior to plain liposomes, also known as free drug, in inhibiting the relapses and progression of experimental autoimmune encephalomyelitis (EAE). Pursuant to the Agreement, the research shall commence on March 1, 2021 and will continue until substantial completion, subject to renewal upon mutual written consent of the parties. The total cost under the Sponsored Study Agreement shall not exceed $81,474 which is payable in two equal installments of $40,737 upon execution of this agreement and $40,737 upon completion of this project with an estimated project timeline of nine months. The Company paid $40,737 on January 13, 2021. Master License Agreement On February 12, 2021 (the “Effective Date”), the Company entered into a master license agreement (the “UMB License Agreement”) with UMB pursuant to which UMB granted the Company an exclusive, worldwide, sublicensable, royalty-bearing license to certain intellectual property (i) to make, have made, use, sell, offer to sell, and import certain licensed products and (ii) to use the invention titled, “Central nervous system-homing peptides in vivo and their use for the investigation and treatment of multiple sclerosis and other neuroinflammatory pathology” and UMB’s confidential information to develop and perform certain licensed processes for the therapeutic treatment of neuroinflammatory disease. Pursuant to the UMB License Agreement, the Company shall pay UMB (i) a license fee (ii) certain event-based milestone payments, (iii) royalty payments depending on net revenues, and (iv) a tiered percentage of sublicense income. The Company shall pay to UMB a license fee of $75,000, payable as follows: (a) $25,000 shall be due within 30 days following the Effective Date; and (b) $50,000 shall be due on or before the first anniversary of the Effective Date. The license fee is non-refundable, and is not creditable against any other fee, royalty, or payment. The Company shall be responsible for payment of all patent expenses in connection with preparing, filing, prosecution and maintenance of patents or patent applications relating to the patent rights. The Company paid the $25,000 license fee on February 17, 2021. Additionally, the Company agreed to pay certain royalty payments as follows: (i) 3% on sales of Licensed Products during the applicable calendar year for sales less than $50,000,000; and (ii) 5% on sales of Licensed Products during the applicable calendar year for sales greater than $50,000,000; and Furthermore, the Company agrees to pay UMB minimum royalty payments, as follows: Payment Year $ - Prior to First Commercial Sale $ - Year of First Commercial Sale $ 25,000 First calendar year following the First Commercial Sale $ 25,000 Second calendar year following the First Commercial Sale $ 100,000 Third calendar year following the First Commercial Sale Furthermore, the Company agrees to pay milestone payments, as follows: Payment Milestone $ 50,000 Filing of an Investigational New Drug (or any foreign equivalent) for a Licensed Product $ 100,000 Dosing of first patient in a Phase 1 Clinical Trial of a Licensed Product $ 250,000 Dosing of first patient in a Phase 2 Clinical Trial of a Licensed Product $ 500,000 Receipt of New Drug Application (“NDA”) (or foreign equivalent) approval for a Licensed Product $ 1,000,000 Achievement of First Commercial Sale of Licensed Product The Company shall pay to UMB a percentage of all sublicense income which is receivable by Company or Company affiliates as follows: (a) 25% of sublicense income which is receivable with respect to any sublicense that is executed before the filing of an NDA (or foreign equivalent) for the first licensed product; and (b) 15% of sublicense income which is receivable with respect to any sublicense that is executed after the filing of an NDA (or foreign equivalent) for the first licensed product. The UMB License Agreement will remain in effect until the later of: (a) the last patent covered under the UMB License Agreement expires, (b) the expiration of data protection, new chemical entity, orphan drug exclusivity, regulatory exclusivity, or other legally enforceable market exclusivity, if applicable, or (c) 10 years after the first commercial sale of a licensed product in that country, unless earlier terminated in accordance with the provisions of the UMB License Agreement. The term of the UMB License Agreement shall expire 15 years after the effective date in which (a) there were never any Patent Rights, (b) there was never any data protection, new chemical entity, orphan drug exclusivity, regulatory exclusivity, or other legally enforceable market exclusivity or (c) there was never a First commercial sale of a licensed product. Binding Letter of Intent to Grant Sublicense On February 12, 2021, the Company entered into a binding letter of intent (the “Letter of Intent”) with AIkido Pharma, Inc. pursuant to which the Company agreed to grant AIkido a worldwide, exclusive sublicense of the Company’s licensed patents under the UMB License Agreement for use in the therapeutic treatment of neuroinflammatory disease in cancer patients (the “AIkido Sublicense”). Pursuant to the Letter of Intent, AIkido shall pay the Company (i) a one-time license fee of $50,000 and (ii) the same royalty payments that the Company is subject to under the UMB License Agreement. The parties have agreed to use their best efforts to complete the Sublicense arrangement as soon as reasonably possible. The terms and conditions of the Sublicense are subject to compliance with the terms and conditions of the UMB License Agreement, including, but not limited to, the provisions regarding the granting of sublicenses set forth in the UMB License Agreement. Certificate of Designation of Series C Convertible Preferred Stock On January 9, 2021, the Company filed a Certificate of Designation of Preferences, Rights and Limitations of Series C Convertible Preferred Stock (the “Certificate of Designations”) with the Delaware Secretary of State, designating 4,280 shares of preferred stock as Series C Convertible Preferred Stock. Designation Dividends . Liquidation Voting Rights Conversion Exercisability . Series C Convertible Preferred Stock Financing On February 9, 2021 (the “Effectiveness Date”), the Company entered into securities purchase agreements (collectively, the “Series C Purchase Agreements”) with certain institutional and accredited investors for the sale of an aggregate of 4,276 shares of the Company’s Series C Convertible Preferred Stock and warrants (the “February Warrants”) to purchase up to 14,253,323 shares (the “February Warrant Shares”) of the Company’s common stock for gross proceeds of approximately $4,276,000, before deducting total placement agent and other offering expenses of $456,130 which are offset against the proceeds in additional paid in capital. The offering closed on February 12, 2021. Accordingly, the Company shall recognize total deemed dividend of $1,403,997 for the beneficial conversion feature in connection with the issuance of these Series C Convertible Preferred Stock. The February Warrants are exercisable for a period of five years from the date of issuance at an exercise price of $0.30 per share. If, after a period of 180 days after the date of issuance of the February Warrants, a registration statement covering the resale of the February Warrant Shares is not effective, the holders may exercise the February Warrants by means of a cashless exercise. The Series C Convertible Preferred Stock and the February Warrants each contain a beneficial ownership limitation that restricts each of the investor’s ability to exercise the February Warrants and convert the Series C Convertible Preferred Stock such that the number of shares of the Company common stock held by each of them and their affiliates after such conversion or exercise does not exceed 4.99% (or, at the election of the Investor, 9.99%) of the Company’s then issued and outstanding shares of common stock. The Series C Purchase Agreement also provides that until the 18 month anniversary of the Effectiveness Date, in the event of a subsequent financing (except for certain exempt issuances as provided in the Series C Purchase Agreement) by the Company, each investor will have the right to participate in such subsequent financing up to an amount equal to the investor’s proportionate share of the subsequent financing based on such investor’s participation in this offering on the same terms, conditions and price provided for in the subsequent financing up to an amount equal to 50% of the subsequent financing. In addition, pursuant to the Series C Purchase Agreement, the Company has agreed that neither it nor its subsidiaries will enter into any agreement to issue or announce the issuance or proposed issuance of any shares of common stock or common stock equivalents to file any registration statement other than as contemplated pursuant to the Registration Rights Agreement (as defined herein) for a period of 90 days from the Effectiveness Date. Furthermore, subject to certain exceptions, the Company is prohibited from effecting or entering into an agreement to effect any issuance by the Company or any of its subsidiaries of common stock or common stock equivalents involving a Variable Rate Transaction (as defined in the Series C Purchase Agreement). In connection with the offering, the Company entered into separate Registration Rights Agreements with the investors pursuant to which the Company agreed to undertake to file a registration statement (the “Registration Statement”) to register the resale of the Registrable Securities (as defined therein) within ten calendar days following the Effectiveness Date. The Company shall use its best efforts to cause the Registration Statement covering the Registrable Securities to be declared effective no later than the 60 th th In addition, pursuant to the terms of the offering, the Company agreed to issue Bradley Woods & Co, Ltd. and Katalyst Securities LLC warrants (the “Placement Agent Warrants”) to purchase up to an aggregate of 2,850,664 shares of common stock, or 10% of the shares of common stock issuable upon conversion of the Series C Preferred Stock and February Warrant Shares sold in the offering. The Placement Agent Warrants are exercisable for a period of five years from the closing date of the offering at an exercise price of $0.35 per share, subject to adjustment. The net proceeds of the offering are expected to be used for working capital purposes and to further execute on the Company’s existing business. Note Receivable On March 10, 2021, the Company collected $23,500 in connection with a note receivable (see Note 4). Increase in Authorized Shares On March 10, 2021, the Company filed an amendment to its Certificate of Incorporation with the Secretary of State of Delaware to increase the authorized number of shares of common stock of the Company from 10 0,000,000

Fair Value of Financial Instrum

Fair Value of Financial Instruments and Fair Value Measurements	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS	NOTE 3 – FAIR VALUE OF FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS The Company follows ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that requires the use of fair value measurements, establishes a framework for measuring fair value and expands disclosure about such fair value measurements. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below: Level 1- Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2- Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3- Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The Company analyzes all financial instruments with features of both liabilities and equity under the FASB’s accounting standard for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The carrying amounts reported in the unaudited condensed consolidated balance sheets for cash, prepaid expenses and other current assets, accounts payable and accrued expenses approximate their fair market value based on the short-term maturity of these instruments. Equity investments, at fair value The Company accounted for certain equity investments at fair value using level 1, level 2 and level 3 valuations. Assets and liabilities measured at fair value on a recurring basis are as follows at September 30, 2021 and December 31, 2020: At September 30, 2021 (Unaudited) At December 31, 2020 Description Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Equity investments, at fair value $ 820,126 $ — $ — $ — — $ — ASC 825-10 “Financial Instruments”, allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable, unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding instruments. At September 30, 2021, equity investments, at fair value consisted of common equity securities of two entities, including AIkido Pharma, Inc. (see Note 9). Equity investments are carried at fair value with unrealized gains or losses included in income (expense). Realized gains and losses are determined on a specific identification basis and are included in other income (expense). The Company reviews equity investments, at fair value for impairment whenever circumstances and situations change such that there is an indication that the carrying amounts may not be recovered. For the nine months ended September 30, 2021, we recorded a net realized gain on equity investments of $6,655,120 primarily attributed to a gain from the sale of the Company’s equity investment in DatChat, Inc. and Aikido Pharma, Inc. The following are the Company’s equity investments, at fair value owned by levels within the fair value hierarchy at September 30, 2021: Level 1 Level 2 Level 3 Total Common Stock $ 820,126 $ — $ — $ 820,126 Total Investments $ 820,126 $ — $ — $ 820,126 The following table summarizes activity in the Company’s equity investments, at fair value for the periods presented: September 30, December 31, Balance, beginning of period $ — $ — Additions 531,250 — Sales (80,750 ) — Unrealized gain 369,626 — Balance, end of period $ 820,126 $ — At September 30, 2021and December 31, 2020, equity investments, at fair value consisted of the following components: September 30, December 31, Equity investments, at original cost $ 450,500 $ — Gross unrealized appreciation 369,626 — Equity investments, at fair market value $ 820,126 $ — Equity Investments, at Cost At September 30, 2021 and December 31, 2020, equity investments, at cost of $0 and $200, respectively, comprised mainly of non-marketable capital stock and stock warrants, are recorded at cost, as adjusted for other than temporary impairment write-downs and are evaluated for impairment periodically.

Disposal of the Discontinued Op

Disposal of the Discontinued Operations of the Nfid Business	9 Months Ended
	Sep. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
DISPOSAL OF THE DISCONTINUED OPERATIONS OF THE NFID BUSINESS	NOTE 4 – DISPOSAL OF THE DISCONTINUED OPERATIONS OF THE NFID BUSINESS On September 30, 2021, the Company entered into and closed on an Asset Purchase Agreement (see Note 1) with NFID, LLC, an unrelated party, a Florida limited liability company, whereby the Company sold certain assets, properties, and rights in connection with its NFID trademark name, logos, domain, and apparel clothing and accessories for a purchase price of $60,000 in the form of a promissory note amounting to $60,000. The promissory note bears 8% interest per annum and matures on October 1, 2023. Note receivable – non-current amounted to $60,000 as of September 30, 2021. ASC 205-20 “Discontinued Operations” establishes that the disposal or abandonment of a component of an entity or a group of components of an entity should be reported in discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results. As a result, the component’s results of operations have been classified as discontinued operations on a retrospective basis for all periods presented. Accordingly, the results of operations of this component, for all periods, are separately reported as “discontinued operations” on the condensed consolidated statements of operations. As of September 30, 2021 and December 31, 2020, assets of discontinued operations amounted $0 and $33,484, respectively, which primarily consisted of NFID inventory. The following table set forth the selected financial data of the Company’s gain from sale of the NFID business for the three and nine months ended September 30, 2021. September 30, Assets: Current assets: Inventory, net $ 58,447 Total assets $ 58,447 Liabilities: Current liabilities: Total liabilities $ - Carrying value of NFID business on date of sale $ 58,447 Total consideration (60,000) Net gain from sale of NFID business $ 1,553 The summarized operating result of discontinued operations of the NFID Business included in the Company’s unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2021 and 2020 is as follows: For the Three Months Ended For the Nine Months Ended September 30, September 30, 2021 2020 2021 2020 Product sales, net $ 39,236 $ 16,285 $ 119,541 $ 18,795 Cost of sales 30,637 29,450 98,998 30,866 Gross profit (loss) 8,599 (13,165 ) 20,543 (12,071 ) Total operating and other non-operating expenses (97,471 ) (64,162 ) (249,565 ) (170,058 ) Gain from sale of NFID business 1,553 - 1,553 - Loss from discontinued operations $ (87,319 ) $ (77,327 ) $ (227,469 ) $ (182,129 )

Accounting Policies, by Policy

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	9 Months Ended	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Sep. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of anti-dilutive net loss per share	September 30, September 30, Series A convertible preferred stock - - Series B convertible preferred stock - - Series C convertible preferred stock 756,667 - Stock options 300,000 300,000 Warrants 17,353,987 -	December 31, December 31, Series A convertible preferred stock - 2,000,000 Series B convertible preferred stock - 575,000 Convertible notes - 1,650,000 Stock options 300,000 300,000 Warrants - 2,225,000
Schedule of the numerator and denominator used in the basic and diluted earnings per share	Three months Three months Nine months Nine months Numerator: Net income (loss) $ 6,385,119 $ (633,795 ) $ 3,588,430 $ (2,316,703 ) Denominator: Weighted-average shares of common stock 98,636,970 84,416,681 93,594,877 59,512,252 Dilutive effect of convertible instruments 1,056,513 - 1,056,513 - Diluted weighted-average of common stock 99,693,483 41,653,825 94,651,390 80,631,207 Net income (loss) per common share from: Basic $ 0.06 $ (0.01 ) $ 0.04 $ (0.04 ) Diluted 0.06 (0.01 ) 0.04 (0.04 )

Inventory (Tables)

Inventory (Tables)	12 Months Ended
Inventory (Tables)	Dec. 31, 2020
Inventory Disclosure [Abstract]
Schedule of inventory, including jackets, t-shirts, sweatshirts, hats and fabric	December 31, December 31, Raw materials $ 1,425 $ 41,231 Finished goods 32,059 115,135 Inventory $ 33,484 $ 156,366

Notes Receivable (Tables)

Notes Receivable (Tables)	9 Months Ended	12 Months Ended
Notes Receivable (Tables)	Sep. 30, 2021	Dec. 31, 2020
Related Party Transactions [Abstract]
Schedule of notes receivable	September 30, December 31, Principal amounts of notes receivable $ 280,000 $ 250,000 Collections on notes receivables (107,000 ) (30,000 ) Less: allowance for doubtful accounts (113,000 ) (196,500 ) Less: notes receivable, net – current portion — (23,500 ) Notes receivable – non-current $ 60,000 $ —	December 31, December 31, Principal amounts of notes receivable $ 250,000 $ 250,000 Collections on notes receivables (30,000 ) - Less: allowance for doubtful accounts (196,500 ) (50,000 ) Notes receivable, net $ 23,500 $ 200,000

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	12 Months Ended
Convertible Notes Payable (Tables)	Dec. 31, 2020
Convertible Notes Payable [Abstract]
Schedule of fair value of the warrants was estimated using the Binomial valuation model	2019 Dividend rate — % Term (in years) 5.00 years Volatility 158.6 % Risk—free interest rate 1.48% to 1.66 %
Schedule of convertible notes payable	December 31, December 31, Principal amount $ - $ 330,000 Less: unamortized debt discount - (268,125 ) Convertible notes payable, net $ - $ 61,875

Note Payable (Tables)

Note Payable (Tables)	9 Months Ended	12 Months Ended
Note Payable (Tables)	Sep. 30, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of interest expense	As of As of Principal amount $ - $ 18,900 Less: current portion - (14,654 ) Note payable - long term portion $ - $ 4,246	As of As of Principal amount $ 18,900 $ - Less: current portion (14,654 ) - Note payable - long term portion $ 4,246 $ -
Schedule of minimum principal payments under note payable to unrelated parties		Year ended December 31, 2021 $ 14,654 Year ended December 31, 2022 4,246 Total principal payments $ 18,900

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit) (Tables)	9 Months Ended	12 Months Ended
Stockholders' Equity (Deficit) (Tables)	Sep. 30, 2021	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
Schedule of stock options activities	Number Weighted Weighted Aggregate Balance Outstanding, December 31, 2020 300,000 $ 0.0001 3.5 74,970 Granted/issued — — — — Forfeited — — — — Balance Outstanding, September 30, 2021 300,000 $ 0.0001 2.79 $ 58,470 Exercisable, September 30, 2021 300,000 $ 0.0001 2.79 $ 58,470	Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Balance Outstanding, December 31, 2018 - - Granted 400,000 0.0001 Granted Forfeited (100,000 ) (0.0001 ) Balance Outstanding, December 31, 2019 300,000 0.0001 4.5 104,970 Granted - - Forfeited - - Balance Outstanding, December 31, 2020 300,000 $ 0.0001 3.5 $ 127,290 Exercisable, December 31, 2020 300,000 $ 0.0001 3.5 $ 127,290
Schedule of warrant activities	Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Balance Outstanding, December 31, 2020 — — — — Granted 17,353,987 0.31 5.00 — Forfeited — — — — Balance Outstanding, September 30, 2021 17,353,987 $ 0.31 4.37 $ — Exercisable, September 30, 2021 17,353,987 $ 0.31 4.37 $ —	Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Balance Outstanding, December 31, 2018 - - Granted 2,225,000 0.20 Forfeited - - Balance Outstanding, December 31, 2019 2,225,000 0.20 4.8 333,750 Granted - - - Forfeited (2,225,000 ) 0.20 Balance Outstanding, December 31, 2020 - $ - - $ - Exercisable, December 31, 2020 - $ - - $ -

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of effective statutory rate and provision for income taxes	Year Ended Year Ended December 31, December 31, Income tax benefit at U.S. statutory rate $ (637,879 ) $ (212,792 ) Income tax benefit – state (197,439 ) (65,864 ) Permanent differences 457,798 103,132 True up - 59,266 Change in valuation allowance 377,520 116,258 Total provision for income tax $ - $ -
Schedule of net deferred tax asset	December 31, December 31, Deferred Tax Asset: Net operating loss carryforward $ 868,338 $ 490,819 Net capital loss carryforward 123,932 123,932 Total deferred tax asset before valuation allowance 992,271 614,751 Valuation allowance (992,271 ) (614,751 ) Net deferred tax asset $ - $ -

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended	12 Months Ended
Commitments and Contingencies (Tables)	Sep. 30, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Schedule of exclusive of value added tax with payment	Payment 1 86,777 Euros ($101,520 USD) Upon signing the Study Agreement and was paid in December 2020 2 86,777 Euros ($101,520 USD) Obtained approval from ethical committee 3 86,777 Euros ($101,520 USD) Data collection has commenced 4 130,166 Euros ($152,281 USD) First half of the participants are tested 5 43,885 Euros ($50,760 USD) Completion of data collection and delivery of final report	Payment 1 86,777 Euros ($101,520 USD) Upon signing the Study Agreement and was paid in December 2020 2 86,777 Euros ($101,520 USD) Obtained approval from ethical committee 3 86,777 Euros ($101,520 USD) Data collection has commenced 4 130,166 Euros ($152,281 USD) First half of the participants are tested 5 43,885 Euros ($50,760 USD) Completion of data collection and delivery of final report
Schedule of UMB minimum royalty payments	Payment Year $ - Prior to First Commercial Sale $ - Year of First Commercial Sale $ 25,000 First calendar year following the First Commercial Sale $ 25,000 Second calendar year following the First Commercial Sale $ 100,000 Third calendar year following the First Commercial Sale
Schedule of milestone payments	Payment Milestone $ 50,000 Filing of an Investigational New Drug (or any foreign equivalent) for a Licensed Product $ 100,000 Dosing of first patient in a Phase 1 Clinical Trial of a Licensed Product $ 250,000 Dosing of first patient in a Phase 2 Clinical Trial of a Licensed Product $ 500,000 Receipt of New Drug Application (“NDA”) (or foreign equivalent) approval for a Licensed Product $ 1,000,000 Achievement of First Commercial Sale of Licensed Product
Schedule of shall pay UMB	Payment 1 $ 92,095 Upon execution of the July 2021 Sponsored Research Agreement 2 $ 92,095 Six months after the start of project work as outlined in the July 2021 Sponsored Research Agreement 3 $ 92,095 Upon completion of the project work as outlined in the July 2021 Sponsored Research Agreement

Subsequent Events (Tables)

Subsequent Events (Tables)	12 Months Ended
Subsequent Events (Tables)	Dec. 31, 2020
Subsequent Events [Abstract]
Schedule of company agrees to pay UMB minimum royalty payments	Payment Year $ - Prior to First Commercial Sale $ - Year of First Commercial Sale $ 25,000 First calendar year following the First Commercial Sale $ 25,000 Second calendar year following the First Commercial Sale $ 100,000 Third calendar year following the First Commercial Sale
Schedule of company agrees to pay milestone payments	Payment Milestone $ 50,000 Filing of an Investigational New Drug (or any foreign equivalent) for a Licensed Product $ 100,000 Dosing of first patient in a Phase 1 Clinical Trial of a Licensed Product $ 250,000 Dosing of first patient in a Phase 2 Clinical Trial of a Licensed Product $ 500,000 Receipt of New Drug Application (“NDA”) (or foreign equivalent) approval for a Licensed Product $ 1,000,000 Achievement of First Commercial Sale of Licensed Product

Fair Value of Financial Instr_2

Fair Value of Financial Instruments and Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Schedule of assets and liabilities measured at fair value	At September 30, 2021 (Unaudited) At December 31, 2020 Description Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Equity investments, at fair value $ 820,126 $ — $ — $ — — $ —
Schedule of fair value hierarchy	Level 1 Level 2 Level 3 Total Common Stock $ 820,126 $ — $ — $ 820,126 Total Investments $ 820,126 $ — $ — $ 820,126
Schedule of activity in the company’s equity investments, at fair value	September 30, December 31, Balance, beginning of period $ — $ — Additions 531,250 — Sales (80,750 ) — Unrealized gain 369,626 — Balance, end of period $ 820,126 $ —
Schedule of equity investment fair value components	September 30, December 31, Equity investments, at original cost $ 450,500 $ — Gross unrealized appreciation 369,626 — Equity investments, at fair market value $ 820,126 $ —

Disposal of the Discontinued _2

Disposal of the Discontinued Operations of the Nfid Business (Tables)	9 Months Ended
	Sep. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
Schedule of financial data of the company’s gain from sale of the NFID business	September 30, Assets: Current assets: Inventory, net $ 58,447 Total assets $ 58,447 Liabilities: Current liabilities: Total liabilities $ - Carrying value of NFID business on date of sale $ 58,447 Total consideration (60,000) Net gain from sale of NFID business $ 1,553
Schedule of operating result of discontinued operations of the NFID Business	For the Three Months Ended For the Nine Months Ended September 30, September 30, 2021 2020 2021 2020 Product sales, net $ 39,236 $ 16,285 $ 119,541 $ 18,795 Cost of sales 30,637 29,450 98,998 30,866 Gross profit (loss) 8,599 (13,165 ) 20,543 (12,071 ) Total operating and other non-operating expenses (97,471 ) (64,162 ) (249,565 ) (170,058 ) Gain from sale of NFID business 1,553 - 1,553 - Loss from discontinued operations $ (87,319 ) $ (77,327 ) $ (227,469 ) $ (182,129 )

Organization and Business (Deta

Organization and Business (Details)	1 Months Ended	9 Months Ended
Organization and Business (Details)	Sep. 29, 2018	Sep. 30, 2021
Accounting Policies [Abstract]
Percentage of acquisition	100.00%
Asset purchase agreement, description		the Company entered into and closed on an Asset Purchase Agreement (the “Asset Purchase Agreement) with NFID, LLC, a Florida limited liability company (the “Buyer”), whereby the Buyer purchased from the Company certain assets, properties, and rights in connection with the Company’s NFID trademark name, logos, domain, and apparel clothing and accessories for a purchase price of $60,000 in the form of a promissory note amounting to $60,000. The promissory note bears 8% interest per annum and matures on October 1, 2023. Accordingly, the results of operations of this component, for all periods presented, are separately reported as “discontinued operations” on the condensed consolidated statements of operations (see Note 4).

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	Feb. 09, 2021	Feb. 09, 2021	Apr. 18, 2020	Apr. 28, 2020	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Jan. 18, 2021	Apr. 15, 2020
Summary of Significant Accounting Policies (Details) [Line Items]
Net loss and cash used in operations										$ 3,037,517
Cash used in operations										1,156,996
Accumulated deficit					$ (2,173,891)		$ (2,173,891)		$ (2,655,804)	(5,762,321)	$ (2,655,804)
Gross proceeds issued		$ 4,276,000	$ 75,644	$ 2,399,500
Subscription receivable			$ 2,000
Share price (in Dollars per share)			$ 0.01	$ 0.08
Number of shares issued (in Shares)			7,764,366	29,993,750
Placement agent and other offering expenses				$ 361,410
Aggregate shares (in Shares)	4,276	4,276										8,500,000	4,125,000
Warrant purchase (in Shares)	14,253,323	14,253,323
Federal deposit insurance corporation					250,000		250,000			250,000
Securities investor protection corporation					250,000		250,000			250,000
FDIC cash limits							9,800,000			880,000
Prepaid expenses and other current assets					220,590		220,590		16,333	241,091	16,333
Inventory write-down									0	137,947	0
Equity investments cost							0		9,394	$ 200
Intangible assets amortization period.										1 year
Impairment loss									$ 29,440	$ 0
Research and development cost					70,514	$ 0	217,962	$ 0		26,250	$ 0
Net loss							1,504,145
Sale of its equity investments							6,736,070
Inventory write-down					$ 28,118		28,118			0
Income tax expense							$ 19,133
Subsequent Event [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Gross proceeds issued	$ 4,276,000
Aggregate shares (in Shares)	4,276	4,276
Warrant purchase (in Shares)	14,253,323	14,253,323
NFID [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Accumulated deficit										$ 5,762,321

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive net loss per share - shares	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Stock options [Member]
Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive net loss per share [Line Items]
Anti-dilutive net loss per share			300,000	300,000
Convertible notes [Member]
Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive net loss per share [Line Items]
Anti-dilutive net loss per share				1,650,000
Warrants [Member]
Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive net loss per share [Line Items]
Anti-dilutive net loss per share	17,353,987			2,225,000
Series A Convertible Preferred Stock [Member]
Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive net loss per share [Line Items]
Anti-dilutive net loss per share				2,000,000
Series B Convertible Preferred Stock [Member]
Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive net loss per share [Line Items]
Anti-dilutive net loss per share				575,000

Inventory (Details)

Inventory (Details) - USD ($)	1 Months Ended
Inventory (Details) - USD ($)	Dec. 18, 2020	Dec. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Inventory write-down		$ 137,947	$ 0
Transfer amount	$ 6,182
Inventory to settle accounts payable	6,500
Gain loss	$ 318

Inventory (Details) - Schedule

Inventory (Details) - Schedule of inventory, including jackets, t-shirts, sweatshirts, hats and fabric - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Schedule of inventory, including jackets, t-shirts, sweatshirts, hats and fabric [Abstract]
Raw materials	$ 1,425	$ 41,231
Finished goods	32,059	115,135
Inventory	$ 33,484	$ 156,366

Notes Receivable (Details)

Notes Receivable (Details) - USD ($)

Jun. 07, 2021

Mar. 10, 2021

Jan. 06, 2020

Nov. 02, 2018

Oct. 31, 2018

Sep. 30, 2021

Dec. 31, 2020

Dec. 31, 2019

Apr. 30, 2020

Dec. 31, 2018

Sep. 30, 2018

Sep. 28, 2018

Notes Receivable (Details) [Line Items]

Principal balance

$ 23,500

$ 200,000

Debt instrument terms in days, description

30 days

Notes receivable purchase price

$ 30,000

Bad debt recovery

$ 7,500

9,000

13,500

Note receivable

$ 23,500

Bad debt recovery cash payment, description

the Company and the investor, entered into a settlement agreement whereby both parties agreed to settle
the remaining balance of this note receivable which was previously written off in year 2020 for a total settlement amount of $196,000
to be paid as follows i) an initial payment of $46,000 upon execution of the settlement agreement and ii) $10,000 per month for fifteen
months. Between June 9, 2021 and September 7, 2021, the Company collected a total of $76,000 and accordingly reduced the allowance for
doubtful accounts against bad debt recovery for cash payment received.

Promissory note interest

8.00%

Note receivable non-current amounted

$ 60,000

Subsequent Event [Member]

Notes Receivable (Details) [Line Items]

Notes receivable

$ 23,500

Promissory Note Receivable Agreement [Member]

Notes Receivable (Details) [Line Items]

Principal balance

$ 50,000

$ 100,000

$ 200,000

Notes receivable

$ 100,000

Remaining balance of promissory note receivable

$ 100,000

Accrued interest rate

6.00%

Deposit and credit towards the acquisition of the assets

$ 50,000

Allowance for doubtful account and bad debt

$ 50,000

Promissory Note Receivable Agreement [Member] | Minimum [Member]

Notes Receivable (Details) [Line Items]

Accrued interest rate

10.00%

Promissory Note Receivable Agreement [Member] | Maximum [Member]

Notes Receivable (Details) [Line Items]

Accrued interest rate

18.00%

Purchase Agreement [Member]

Notes Receivable (Details) [Line Items]

Principal balance

146,500

Allowance for doubtful account and bad debt

174,376

Notes receivable and interest receivable

277,305

Notes receivable purchase price

30,000

277,305

Convertible series B preferred stock (in Shares)

10,420

Interest receivable

27,876

Purchase Agreement [Member]

Notes Receivable (Details) [Line Items]

Principal balance

146,500

Allowance for doubtful account and bad debt

174,376

Notes receivable and interest receivable

277,305

Notes receivable purchase price

30,000

$ 277,305

Convertible series B preferred stock (in Shares)

10,420

Interest receivable

$ 27,876

Notes Receivable (Details) - Sc

Notes Receivable (Details) - Schedule of notes receivable - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Schedule of notes receivable [Abstract]
Principal amounts of notes receivable	$ 280,000	$ 250,000	$ 250,000
Collections on notes receivables	(107,000)	(30,000)
Less: allowance for doubtful accounts	$ (113,000)	(196,500)	(50,000)
Notes receivable, net		$ 23,500	$ 200,000

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	1 Months Ended
Intangible Assets (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Sep. 29, 2018
Intangible Assets (Details) [Line Items]
Impairment loss	$ 29,440	$ 87,745
Trademarks [Member]
Intangible Assets (Details) [Line Items]
Historical cost			$ 29,440
Brand Ambassador Agreement [Member]
Intangible Assets (Details) [Line Items]
Historical cost			$ 105,295

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)	1 Months Ended		12 Months Ended
Convertible Notes Payable (Details) - USD ($)	Apr. 15, 2020	Oct. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Sep. 30, 2021
Convertible Notes Payable (Details) [Line Items]
Warrants purchase to shares (in Shares)			1,650,000
Common stock warrants exercise price (in Dollars per share)			$ 0.2		$ 0.3
Additional expenses and deposit fees			$ 1,250
Convertible notes payable, description	the Company entered into Exchange Agreements with the holders of the Notes. Pursuant to these Exchange Agreements, the holders agreed to exchange the Notes in the aggregate principal amount of $330,000 and 1,650,000 Warrants for an aggregate of 4,125,000 shares of the Company’s common stock at a price of $0.08 per share. After the exchanges, there are no convertible notes outstanding. The Company issued 4,125,000 shares of common stock which was more than the shares that would have been issued at the original conversion price of $0.20 per share or 1,650,000 shares of common stock, an excess of 2,475,000 shares of common stock. The excess shares were valued at a price of $0.08 per share. Consequently, the Company recorded a loss on debt extinguishment of $198,000 during the year ended December 31, 2020.		The Company would issue to each investor at the closing, that number of shares of its common stock equal to 14% of the aggregate amount paid by the investor for the Notes purchased, priced at the closing price of the Company’s common stock on the day prior to the closing, as a due diligence fee. In connection with due diligence fee, during 2019, the Company issued 86,667 shares of its common stock to the investors. These shares were valued at $42,000 using the closing price of the Company’s common stock on the day prior to the closing which ranged from $0.35 to $0.60 per share, and the amount was recorded as a debt discount and an increase in equity.
Warrants of beneficial conversion feature			$ 253,000
Amortization of debt discount premium			$ 268,125	$ 61,875
Common Stock [Member]
Convertible Notes Payable (Details) [Line Items]
Warrants terms			5 years
Purchase Agreements [Member]
Convertible Notes Payable (Details) [Line Items]
Issued and sale of convertible promissory aggregate principal amount		$ 330,000
Warrants purchase to shares (in Shares)		1,650,000
Net proceeds		$ 295,000
Net of origination issue discount		30,000
Net of origination fees		$ 5,000
Common stock warrants exercise price (in Dollars per share)			$ 0.2

Convertible Notes Payable (De_2

Convertible Notes Payable (Details) - Schedule of fair value of the warrants was estimated using the Binomial valuation model	12 Months Ended
	Dec. 31, 2019
Convertible Notes Payable (Details) - Schedule of fair value of the warrants was estimated using the Binomial valuation model [Line Items]
Dividend rate
Term (in years)	5 years
Volatility	158.60%
Minimum [Member]
Convertible Notes Payable (Details) - Schedule of fair value of the warrants was estimated using the Binomial valuation model [Line Items]
Risk—free interest rate	1.48%
Maximum [Member]
Convertible Notes Payable (Details) - Schedule of fair value of the warrants was estimated using the Binomial valuation model [Line Items]
Risk—free interest rate	1.66%

Convertible Notes Payable (De_3

Convertible Notes Payable (Details) - Schedule of convertible notes payable - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Schedule of convertible notes payable [Abstract]
Principal amount		$ 330,000
Less: unamortized debt discount		(268,125)
Convertible notes payable, net		$ 61,875

Note Payable (Details)

Note Payable (Details) - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
Note Payable (Details) - USD ($)	Apr. 30, 2020	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019	Apr. 01, 2020	Mar. 11, 2020	Sep. 16, 2019
Note Payable (Details) [Line Items]
Interest expense, related party			$ 99	$ 0
Accrued interest		$ 182
Federal funding amount			18,900
Principal amount		18,900
Interest expense		$ 54
Paycheck Protection Program [Member]
Note Payable (Details) [Line Items]
Notes payable, related parties	$ 18,900
Interest-bearing unsecured	5.00%
Interest expense, related party			80	0
Accrued interest	$ 80		174
Federal funding amount	$ 18,900
Interest rate	1.00%
Late fee payment percentage	5.00%
Principal amount	$ 18,900		18,900
Promissory Note Agreement [Member]
Note Payable (Details) [Line Items]
Notes payable, related parties			0
Interest expense, related party			126	0
Accrued interest	$ 126
Chief Executive Officer [Member] \| Promissory Note Agreement [Member]
Note Payable (Details) [Line Items]
Notes payable, related parties					$ 20,000	$ 15,000	$ 25,000
Interest-bearing unsecured					6.00%	6.00%	6.00%
Interest expense, related party			$ 0	$ 189

Note Payable (Details) - Schedu

Note Payable (Details) - Schedule of interest expense - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Sep. 30, 2021
Schedule of interest expense [Abstract]
Principal amount	$ 18,900
Less: current portion	(14,654)
Note payable - long term portion	$ 4,246

Note Payable (Details) - Sche_2

Note Payable (Details) - Schedule of minimum principal payments under note payable to unrelated parties	Dec. 31, 2020USD ($)
Schedule of minimum principal payments under note payable to unrelated parties [Abstract]
Year ended December 31, 2021	$ 14,654
Year ended December 31, 2022	4,246
Total principal payments	$ 18,900

Stockholders' Equity (Deficit_2

Stockholders' Equity (Deficit) (Details) - USD ($)	Apr. 14, 2021	Feb. 09, 2021	Aug. 03, 2020	Jan. 18, 2021	Apr. 28, 2020	Apr. 17, 2020	Apr. 15, 2020	Nov. 30, 2019	Jan. 22, 2019	Apr. 30, 2013	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Mar. 10, 2021	Nov. 30, 2020	Nov. 29, 2020	Jul. 06, 2020	Oct. 31, 2019
Stockholders' Equity (Deficit) (Details) [Line Items]
Shares of preferred stock											5,000,000		5,000,000		5,000,000	5,000,000
Preferred stock, par value (in Dollars per share)											$ 0.0001		$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock liquidation value (in Dollars)										$ 100
Preferred stock conversion, description													The Series C Convertible Preferred Stock and the February Warrants each contain a beneficial ownership limitation that restricts each of the investor’s ability to exercise the February Warrants and convert the Series C Convertible Preferred Stock such that the number of shares of the Company common stock held by each of them and their affiliates after such conversion or exercise does not exceed 4.99% (or, at the election of the Investor, 9.99%) of the Company’s then issued and outstanding shares of common stock.
Preferred stock outstanding, description															The Series A Preferred Stock has forced conversion rights where the Company may force the conversion of the Series A Preferred Stock if certain conditions are met. Additionally, the Company may elect to redeem some or all of the outstanding Series A Preferred Stock for the stated value (currently $100/share) provided that proper notice is provided to the holders and that a number of conditions have been met.
Conversion price per share (in Dollars per share)							$ 0.2	$ 0.2							$ 0.3
Proceeds from issuance of series B preferred stock (in Dollars)																$ 110,000
Series B Preferred Stock aggregated							1,437,500								2,850,664
Common stock, par value (in Dollars per share)							$ 0.08				$ 0.0001		$ 0.0001		$ 0.0001	$ 0.0001
Excess common stock, shares issued							1,437,500
Conversion common shares (in Dollars)							$ 575,000							$ 400,000	$ 400,000
Excess common stock							862,500
Excess common stock per share (in Dollars per share)							$ 0.08
Deemed dividend on extinguishment															69,000
Shares of common stock		4,276		8,500,000			4,125,000
Proceeds from issuance of common stock (in Dollars)														2,115,733	$ 2,115,733
Total subscription receivable value (in Dollars)															77,644
Investor invested amount (in Dollars)															$ 100,000
Subsequent financing percentage													50.00%		50.00%
Liquidated damages rate															1.00%
Subscription, subject cap rate															6.00%
Common stock issued															86,667
Common stock issued for due diligence fee description																These shares were valued at $42,000 using the closing price of the Company’s common stock on the day prior to the closing which ranged from $0.35 to $0.60 per share, and the amount was recorded as a debt discount and an increase in equity.
Amortization of prepaid stock-based expense (in Dollars)													$ 107,970	460,289	$ 578,924
Prepaid expense (in Dollars)															$ 107,970
Common stock, shares issued											98,636,970		98,636,970		85,141,956	23,604,207
Convertible promissory notes, description							the Company entered into Exchange Agreements with the holders of the Notes. Pursuant to these Exchange Agreements, the holders agreed to exchange the Notes in the aggregate principal amount of $330,000 and 1,650,000 Warrants for an aggregate of 4,125,000 shares of the Company’s common stock at a price of $0.08 per share. After the exchanges, there are no convertible notes outstanding. The Company issued 4,125,000 shares of common stock which was more than the shares that would have been issued at the original conversion price of $0.20 per share or 1,650,000 shares of common stock, an excess of 2,475,000 shares of common stock. The excess shares were valued at a price of $0.08 per share. Consequently, the Company recorded a loss on debt extinguishment of $198,000 during the year ended December 31, 2020.								The Company would issue to each investor at the closing, that number of shares of its common stock equal to 14% of the aggregate amount paid by the investor for the Notes purchased, priced at the closing price of the Company’s common stock on the day prior to the closing, as a due diligence fee. In connection with due diligence fee, during 2019, the Company issued 86,667 shares of its common stock to the investors. These shares were valued at $42,000 using the closing price of the Company’s common stock on the day prior to the closing which ranged from $0.35 to $0.60 per share, and the amount was recorded as a debt discount and an increase in equity.
Convertible long term notes payable (in Dollars)							$ 330,000
Warrants issued (in Dollars)							$ 1,650,000
Aggregate number of common stock							4,125,000
Preferred stock stated per value (in Dollars per share)							$ 0.08
Loss on debt extinguishment (in Dollars)															$ 198,000
Stock option, description															the Company agreed to grant to Executive a five-year option to purchase up to 200,000 shares of the Company’s common stock at an exercise price equal to par value of the Company’s common stock, or $0.0001 per share, of which 100,000 vested on April 15, 2019 and 100,000 vested on July 15, 2019. On October 15, 2019, the Company granted to this same Executive another five-year option to purchase 100,000 shares of the Company’s common stock at an exercise price equal to par value of the Company’s common stock, or $0.0001 per share. Should the Company terminate this employment agreement, the right to purchase shares shall cease as of the date of termination. Pursuant to a six-month employment agreement dated April 15, 2019 (the “Effective Date”), the Company agreed that an executive officer of the Company will be granted a five-year option to purchase up to 100,000 shares of the Company’s common stock at an exercise price equal to par value of the Company’s common stock, or $0.0001 per share, of which 50,000 vested on April 15, 2019 and 50,000 vested on July 15, 2019. Should the Company terminate this agreement, the right to purchase shares shall cease as of the date of termination. This employment was terminated in October 2019 and accordingly, the 100,000 stock options were forfeited. The options were valued at the grant date using a Black-Scholes option pricing model with the following assumptions: risk-free interest rate of 2.37%, expected dividend yield of 0%, expected option term of 5 years using the simplified method and expected volatility ranging from 74% to 158.6% based on comparable and calculated volatility. The aggregate grant date fair value of these awards amounted to $142,960 as of December 31, 2019.
Compensation expense (in Dollars)																$ 142,960
Total unrecognized compensation expense (in Dollars)																0
Exercise price (in Dollars per share)											$ 0.3		$ 0.3		$ 0.2
Per share Price (in Dollars per share)							0.2
Debt extinguishment (in Dollars)														$ (198,000)	$ (197,682)
Warrants term													5 years
Warrants period date													180 days
Obligation percentage													1.00%
Placement agent warrants, description													pursuant to the terms of the offering, the Company issued Bradley Woods & Co, Ltd. and Katalyst Securities LLC warrants (the “Placement Agent Warrants”) to purchase up to an aggregate of 2,850,664 shares of common stock, or 10% of the shares of common stock issuable upon conversion of the Series C Preferred Stock and February Warrant Shares sold in the offering. The Placement Agent Warrants are exercisable for a period of five years from the closing date of the offering at an exercise price of $0.35 per share, subject to adjustment.
Risk free interest rate													0.50%
Expected dividend yield													0.00%
Expected term													5 years
Expected volatility													169.00%
Aggregate grant date fair value of placement agent warrants (in Dollars)													$ 1,106,000
Convertible preferred stock	4,049
Convertible common stock	13,495,014
Stock-based compensation (in Dollars)													$ 83,728
Purchase agreement, description		the Company entered into pursuant to securities purchase agreements with certain investors pursuant to which it sold warrants to purchase up to 14,253,323 shares of the Company’s common stock and 4,276 shares of the Company’s Series C Convertible Preferred Stock. The February Warrants are exercisable for a period of five years from the date of issuance at an exercise price of $0.30 per share, subject to adjustment. If, after a period of 180 days after the date of issuance of the February Warrants, a registration statement covering the resale of the February Warrant Shares is not effective, the holders may exercise the February Warrants by means of a cashless exercise. In addition, pursuant to the terms of the offering, the Company issued the Placement Agent Warrants to purchase up to an aggregate of 2,850,664 shares of common stock to its placement agents, or 10% of the shares of common stock issuable upon conversion of the Series C Preferred Stock and February Warrant Shares sold in the offering. The Placement Agent Warrants are exercisable for a period of five years from the closing date of the offering at an exercise price of $0.35 per share, subject to adjustment (see Series C Convertible Preferred Stock Financing above). Such warrants issued to various investors and to the placement agents were recorded as additional paid in capital with an offsetting debit applied against additional paid in capital, thus these warrants have no further accounting effect within the equity section.
Convertible Promissory Notes [Member]
Stockholders' Equity (Deficit) (Details) [Line Items]
Common stock, par value (in Dollars per share)							$ 0.08
Warrant issued							1,650,000
Convertible promissory notes (in Dollars)							$ 330,000
Aggregrate shares							4,125,000
Warrant [Member]
Stockholders' Equity (Deficit) (Details) [Line Items]
Shares of common stock																					1,650,000
Exercise price (in Dollars per share)																$ 0.2
Series A Convertible Preferred Stock [Member]
Stockholders' Equity (Deficit) (Details) [Line Items]
Shares of preferred stock										1,000,000					1,000,000	1,000,000
Preferred stock, par value (in Dollars per share)															$ 0.0001	$ 0.0001
Preferred stock, shares issued			4,000							4,000						4,000
Preferred stock value (in Dollars)										$ 400,000
Preferred stock, redemption per share			2,000,000							500
Percentage of beneficial ownership limitation										9.99%
Preferred stock stated value (in Dollars per share)										$ 100
Preferred stock, redemption per share (in Dollars per share)										$ 0.2					$ 100	$ 100
Preferred stock conversion, description															Series A Convertible Preferred Stock was redeemable at the option of the holder upon the occurrence of certain “triggering events.” In case of a triggering event, the holder had the right to redeem each share held for cash (currently $100/share) or impose a dividend rate on all of the outstanding preferred stock at 6% per annum thereafter. A triggering event occurs if the Company fails to deliver certificates representing conversion shares, fails to pay the amount due pursuant to a buy-in, fails to have available a sufficient number of authorized shares, fails to observe any covenant in the Certificate of Designation unless cured within 30 calendar days, shall be party to a Change in Control Transaction (as defined in the Certificate of Designation of the Series A Convertible Preferred Stock), sustains a bankruptcy event, fails to list or quote its common stock for more than 20 trading days in a twelve-month period, sustains any monetary judgment, writ or similar final process filed against the Company for more than $100,000 and such judgment writ or similar final process shall remain unvacated, unbonded or unstayed for a period of 45 calendar days, or fails to comply with the Asset Coverage (as defined in the Certificate of Designation of the Series A Convertible Preferred Stock requirement.
Preferred stock value (in Dollars)			$ 400,000													$ 400,000
Converted shares						4,000
Common stock, shares issued						2,000,000
Series B Convertible Preferred Stock [Member]
Stockholders' Equity (Deficit) (Details) [Line Items]
Shares of preferred stock								2,000		2,000	2,000		2,000		2,000	2,000			115,000
Preferred stock, par value (in Dollars per share)								$ 0.0001			$ 0.0001		$ 0.0001		$ 0.0001	$ 0.0001			$ 1,000
Preferred stock, shares issued							115									115			115
Preferred stock stated value (in Dollars per share)								$ 1,000
Preferred stock, redemption per share (in Dollars per share)											$ 1,000		$ 1,000		$ 1,000	$ 1,000
Preferred stock conversion, description							the Company entered into Exchange Agreements with the holders of its Series B Preferred Stock whereby the holders agreed to exchange their 115 shares of Series B Preferred Stock with a stated value of $115,000 and 575,000 warrants issued in connection with the Series B Preferred Stock for an aggregate of 1,437,500 shares of the Company’s common stock at a price of $0.08 per share. In connection with this share exchange, the Company recorded a deemed dividend on this extinguishment of $69,000 during the year ended December 31, 2020.
Preferred stock value (in Dollars)							$ 115,000
Conversion price per share (in Dollars per share)																		$ 0.2
Proceeds from issuance of series B preferred stock (in Dollars)								$ 110,000
Net of conversion fees (in Dollars)								$ 5,000
Common stock, shares issued								575,000
Warrant issued							575,000
Shares of common stock															575,000
Convertible promissory notes, description			After such conversion, the Company reclassed the $400,000 redemption value of the Series A Preferred Stock to additional paid in capital.
Exercise price (in Dollars per share)																$ 0.2
Warrant issued															575,000
Convertible preferred stock stated value
Series C Convertible Preferred Stock [Member]
Stockholders' Equity (Deficit) (Details) [Line Items]
Shares of preferred stock		4,280									4,280		4,280
Preferred stock, par value (in Dollars per share)											$ 0.0001		$ 0.0001
Preferred stock outstanding, description													A holder of Series C Convertible Preferred Stock may not convert any portion of the Series C Convertible Preferred Stock to the extent that the holder, together with its affiliates and any other person or entity acting as a group, would own more than 4.99% (or, upon election by a holder prior to issuance, 9.99%) of the outstanding shares of the Company’s common stock after conversion, which beneficial ownership limitation may be increased by the holder up to, but not exceeding, 9.99%.
Convertible preferred stock stated value													1,000
Preferred stock, shares outstanding	227
Series C Conversion Price [Member]
Stockholders' Equity (Deficit) (Details) [Line Items]
Conversion price per share (in Dollars per share)											$ 0.3		$ 0.3
Series C Purchase Agreements [Member]
Stockholders' Equity (Deficit) (Details) [Line Items]
Preferred stock conversion, description		the Company entered into securities purchase agreements (collectively, the “Series C Purchase Agreements”) with certain institutional and accredited investors for the sale of an aggregate of 4,276 shares of the Company’s Series C Convertible Preferred Stock and warrants (the “February Warrants”) to purchase up to 14,253,323 shares (the “February Warrant Shares”) of the Company’s common stock for gross proceeds of approximately $4,276,000, before deducting placement agent and other offering expenses of $481,898 which are offset against the proceeds in additional paid in capital. The offering closed on February 12, 2021. Accordingly, the Company recognized a total deemed dividend of $1,403,997 for the beneficial conversion feature in connection with the issuance of these Series C Convertible Preferred Stock.
Subscription Arrangement [Member]
Stockholders' Equity (Deficit) (Details) [Line Items]
Conversion price per share (in Dollars per share)															$ 0.01
Shares of common stock															7,764,366
Proceeds from issuance of common stock (in Dollars)															$ 75,644
Subscription receivable (in Dollars)															$ 2,000					$ 2,000
Purchase Agreement [Member]
Stockholders' Equity (Deficit) (Details) [Line Items]
Common stock, par value (in Dollars per share)					$ 0.08
Shares of common stock					29,993,750
Proceeds from issuance of common stock (in Dollars)					$ 2,399,500
Placement agent fees (in Dollars)					242,950
Other offering expenses (in Dollars)					118,460
Total net proceeds (in Dollars)					$ 2,038,090
Consulting agreement [Member]
Stockholders' Equity (Deficit) (Details) [Line Items]
Common stock, par value (in Dollars per share)						$ 0.08
Shares of common stock						3,468,841
Proceeds from issuance of common stock (in Dollars)						$ 277,508
Initial payment (in Dollars)									$ 25,000
Consultant value (in Dollars)									$ 5,000
Warrant, description									Additionally, the Company issued 100,000 shares of common stock of the Company to the consultant on a quarterly basis in tranches of 25,000 shares per quarter, commencing on March 31, 2019, and continuing on to the last day of each subsequent quarter in the year 2019. These shares were valued on the January 22, 2019 grant date at $35,000, or $0.35 per common share, based on recent common share sales which shall be amortized over the vesting period. For the year ended December 31, 2019, the Company recorded stock-based professional fees of $35,000. Through December 31, 2019, the Company issued 100,000 shares of its common stock to the consultant.
AdvisoryAgreements [Member]
Stockholders' Equity (Deficit) (Details) [Line Items]
Common stock, par value (in Dollars per share)						$ 0.08
Shares of common stock						5,117,343
Proceeds from issuance of common stock (in Dollars)						$ 409,387
Employment Agreement [Member]
Stockholders' Equity (Deficit) (Details) [Line Items]
Common stock, par value (in Dollars per share)															$ 0.08
Shares of common stock						7,630,949
Proceeds from issuance of common stock (in Dollars)						$ 610,476									$ 610,476
Warrant [Member]
Stockholders' Equity (Deficit) (Details) [Line Items]
Preferred stock, shares issued								575,000
Warrant, description													The warrants were valued on the grant date at approximately $0.33 per warrant for a total of $83,728 using a Black-Scholes option pricing model with the following assumptions: stock price of $0.35 per share (based on the quoted trading price on the date of grant), volatility of 169%, expected term of five year, and a risk-free interest rate of 0.46%.
Exercise price (in Dollars per share)				$ 0.2
Warrants term				5 years
Purchase of warrants shares				250,000
Common Stock [Member]
Stockholders' Equity (Deficit) (Details) [Line Items]
Excess common stock, shares issued							2,475,000
Common stock, shares issued							1,650,000
Per share, price (in Dollars per share)							$ 0.08
Debt extinguishment (in Dollars)															$ 198,000
Convertible preferred stock stated value												2,000,000			2,000,000
Common Stock [Member] \| Minimum [Member]
Stockholders' Equity (Deficit) (Details) [Line Items]
Authorized number of shares																	100,000,000
Common Stock [Member] \| Maximum [Member]
Stockholders' Equity (Deficit) (Details) [Line Items]
Authorized number of shares																	500,000,000

Stockholders' Equity (Deficit_3

Stockholders' Equity (Deficit) (Details) - Schedule of stock options activities - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Schedule of stock options activities [Abstract]
Number of Options, balance beginning	300,000
Weighted Average Exercise Price, balance beginning	$ 0.0001
Number of Options, Granted/issued		400,000
Weighted Average Exercise Price, Granted/issued		$ 0.0001
Number of Options, Forfeited		(100,000)
Weighted Average Exercise Price, Forfeited		$ (0.0001)
Number of Options, ending balance	300,000	300,000
Weighted Average Exercise Price, ending balance	$ 0.0001	$ 0.0001
Weighted Average Remaining Contractual Term (Years), ending balance	3 years 6 months	4 years 6 months
Aggregate Intrinsic Value, ending balance	$ 127,290	$ 104,970
Number of Options, Exercisable	300,000
Weighted Average Exercise Price, Exercisable	$ 0.0001
Weighted Average Remaining Contractual Term (Years), Exercisable	3 years 6 months
Aggregate Intrinsic Value, Exercisable	$ 127,290

Stockholders' Equity (Deficit_4

Stockholders' Equity (Deficit) (Details) - Schedule of warrant activities - Warrant [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Stockholders' Equity (Deficit) (Details) - Schedule of warrant activities [Line Items]
Number of Options, balance beginning		2,225,000
Weighted Average Exercise Price, balance beginning		$ 0.2
Number of Options, Granted			2,225,000
Weighted Average Exercise Price, Granted	$ 0.31		$ 0.2
Number of Options, Forfeited		(2,225,000)
Weighted Average Exercise Price, Forfeited		$ 0.2
Number of Options, balance ending			2,225,000
Weighted Average Exercise Price, balance ending			$ 0.2
Weighted Average Remaining Contractual Term (Years), balance ending			4 years 9 months 18 days
Aggregate Intrinsic Value, balance ending			$ 333,750
Number of Options, Exercisable
Weighted Average Exercise Price, Exercisable	$ 0.31
Weighted Average Remaining Contractual Term (Years), Exercisable	4 years 4 months 13 days
Aggregate Intrinsic Value, Exercisable

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
Income Taxes (Details) - USD ($)	Dec. 31, 2020	Mar. 31, 2017
Income Tax Disclosure [Abstract]
Total assets, percentage		25.00%
Net capital loss carryforward	$ 450,663
Future capital gains period	4 years
Aggregate estimated net operating loss	$ 3,157,594
Description of Income Tax Description	The 2017 carryforward will expire, if not utilized, through 2037. The 2020, 2019, and 2018 carryforwards shall be carried over indefinitely, subject to annual usage limits.
Valuation allowance on deferred tax asset benefit, description	Accordingly, the Company has provided a 100% valuation allowance on the deferred tax asset benefit related to the U.S. net operating loss and capital loss carry forwards to reduce the asset to zero.

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of effective statutory rate and provision for income taxes - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Schedule of effective statutory rate and provision for income taxes [Abstract]
Income tax benefit at U.S. statutory rate					$ (637,879)	$ (212,792)
Income tax benefit – state					(197,439)	(65,864)
Permanent differences					457,798	103,132
True up						59,266
Change in valuation allowance					377,520	116,258
Total provision for income tax	$ 19,133		$ 19,133

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of net deferred tax asset - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Schedule of net deferred tax asset [Abstract]
Net operating loss carryforward	$ 868,338	$ 490,819
Net capital loss carryforward	123,932	123,932
Total deferred tax asset before valuation allowance	992,271	614,751
Valuation allowance	(992,271)	(614,751)
Net deferred tax asset

Concentrations (Details)

Concentrations (Details)	9 Months Ended		12 Months Ended
Concentrations (Details)	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Concentrations (Details) [Line Items]
Percentage of total sales			10.00%	98.60%
Concentration risk percentage	100.00%
Total revenue
Concentrations (Details) [Line Items]
Concentration risk percentage	10.00%	10.00%
One Licensee [Member] \| Total revenue
Concentrations (Details) [Line Items]
Concentration risk percentage	100.00%

Commitments and Contingencies_2

Commitments and Contingencies (Details)

Oct. 13, 2021USD ($)

Sep. 01, 2021USD ($)

Apr. 12, 2021USD ($)shares

Feb. 12, 2021USD ($)

Jan. 05, 2021USD ($)

Dec. 31, 2021shares

Apr. 30, 2021USD ($)

Mar. 31, 2021USD ($)

Dec. 31, 2020

Nov. 01, 2020USD ($)

Nov. 01, 2020EUR (€)

Jul. 31, 2020USD ($)

Apr. 17, 2020USD ($)

Sep. 30, 2021USD ($)

Sep. 30, 2021USD ($)shares

Dec. 31, 2020USD ($)

Sep. 30, 2021EUR (€)

Jan. 18, 2021USD ($)

Apr. 30, 2020shares

Commitments and Contingencies (Details) [Line Items]

Salary was increased

$ 120,000

Common stock shares (in Shares) | shares

7,630,949

License fee

$ 25,000

$ 10,000

Total fees payable

$ 507,602

€ 433,885

Amortization expense

$ 26,250

Employment agreement, description

the CEO was granted 7,630,949 vested shares of the Company’s
common stock in April 2020, and the CEO’s base salary was increased to $120,000. In addition, the CEO shall be eligible to earn
a bonus, subject to the sole discretion of the Company’s Board. On January 18, 2021, the Company entered into an amendment (the
“Amendment”) to the Employment Agreement, effective as of January 1, 2021, pursuant to which the CEO’s base salary
was increased from $120,000 per year to $180,000 per year.

License agreement, description

the
Company shall pay UMB (i) a license fee (ii) certain event-based milestone payments, (iii) royalty payments depending on net revenues,
and (iv) a tiered percentage of sublicense income. The Company shall pay to UMB a license fee of $75,000, payable as follows: (a) $25,000
shall be due within 30 days following the Master License Agreement Effective Date; and (b) $50,000 on or before the first anniversary
of the Master License Agreement Effective Date. The license fee is non-refundable, and is not creditable against any other fee, royalty,
or payment. The Company shall be responsible for payment of all patent expenses in connection with preparing, filing, prosecution and
maintenance of patents or patent applications relating to the patent rights. The Company paid the $25,000 license fee on February 17,
2021 which was recorded in prepaid expenses to be amortized over the 15-year term. The Company recognized amortization expense of $3,125
during the nine months ended September 30, 2021. At September 30, 2021, prepaid expense and other current assets – current amounted
$5,000 and prepaid expenses – non-current amounts $16,875 as reflected in the accompanying condensed consolidated balance sheets.

Royalty payments, description

the Company agreed to pay certain
royalty payments as follows:
(i)3% on sales of Licensed Products (as defined in the Master
License Agreement) during the applicable calendar year for sales less than $50,000,000; and
(ii)5% on sales of Licensed Products during the applicable calendar
year for sales greater than $50,000,000;

Sublicense income, description

The Company shall pay to UMB a percentage of
all sublicense income which is receivable by Company or Company affiliates as follows: (a) 25% of sublicense income which is receivable
with respect to any sublicense that is executed before the filing of an NDA (or foreign equivalent) for the first licensed product; and
(b) 15% of sublicense income which is receivable with respect to any sublicense that is executed after the filing of an NDA (or foreign
equivalent) for the first licensed product.

Commercial sale term

10 years

License agreement expire

15 years

Recognized amortization expenses

$ 23,024

Payment of sponsored research amount

838

Prepaid expenses

11,243

Non-refundable cash payment

$ 500,000

Net sale percentage

2.00%

Licensor share (in Shares) | shares

500

Aggregate of converted shares (in Shares) | shares

625,000

Reverse stock split vote, description

(“Reverse Stock Split Vote”), each share
of the Series M Convertible Preferred Stock shall be entitled to such number of votes equal to 20,000 shares of AIkido’s common
stock. In addition, each share of the Series M Convertible Preferred Stock shall be convertible, at any time after the earlier of (i)
the date that the Reverse Stock Split Vote is approved by AIkido’s stockholders and (ii) December 31, 2021, at the option of the
holder, into such number of shares of AIkido’s common stock determined by dividing the Stated Value by the Conversion Price. “Stated
Value” means $1,000. “Conversion Price” means $0.80, subject to adjustment.The Company valued the 500 Series M Convertible
Preferred stock which was equivalent into AIkido’s 625,000 shares of common stock at a fair value of $0.85 per common share or
$531,250 based quoted trading price of AIkido’s common stock on the date of grant. The Company recorded an equity investment of
$531,250 (see Note 3) and deferred revenue of $531,250 to be recognized as revenues over the term of the license.

Deferred revenue

1,031,250

$ 1,031,250

Cash received

500,000

Securities received

531,250

$ 531,250

Revenue term

15 years

Recognized revenues

17,188

$ 51,562

Deferred revenue – current portion

68,750

Revenue long term portion amounts

910,937

$ 910,937

Consideration fee payable percentage

110.00%

Upfront license fees

$ 50,000

First commercial sale

10 years

Agreement shall expire

15 years

Recognized revenues

838

$ 1,675

Total fee

507,602

$ 507,602

€ 433,885

Payment, description

the Company paid the first
payment of $101,520 which was recorded to prepaid expense and other current assets – current of which approximately $22,318 was
amortized in fiscal 2020. In September 2021, the Company notified Maastricht University of Netherlands for an early termination of this
agreement. Maastricht University of Netherlands has not reached the second phase which is to obtain approval from ethical committee.
The Company has no further obligation after the termination. The Company recognized remaining amortization expense of $107 and $79,202
during the three and nine months ended September 30, 2021, respectively.

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of exclusive of value added tax with payment	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2020EUR (€)
Payment One [Member]
Commitments and Contingencies (Details) - Schedule of exclusive of value added tax with payment [Line Items]
Payment	$ 101,520	€ 86,777
Payment description	Obtained approval from ethical committee	Obtained approval from ethical committee
Payment Two [Member]
Commitments and Contingencies (Details) - Schedule of exclusive of value added tax with payment [Line Items]
Payment	$ 101,520	€ 86,777
Payment description	Data collection has commenced	Data collection has commenced
Payment Three [Member]
Commitments and Contingencies (Details) - Schedule of exclusive of value added tax with payment [Line Items]
Payment	$ 152,281	€ 130,166
Payment description	First half of the participants are tested	First half of the participants are tested
Payment Four [Member]
Commitments and Contingencies (Details) - Schedule of exclusive of value added tax with payment [Line Items]
Payment	$ 50,760	€ 43,885
Payment description	Completion of data collection and delivery of final report	Completion of data collection and delivery of final report

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)

Oct. 01, 2021

Mar. 10, 2021

Feb. 12, 2021

Feb. 09, 2021

Jan. 13, 2021

Jan. 09, 2021

Jan. 05, 2021

Jul. 15, 2020

Mar. 31, 2021

Feb. 17, 2021

Jan. 18, 2021

Jul. 31, 2020

Apr. 15, 2020

Dec. 31, 2020

Sep. 30, 2021

Apr. 17, 2020

Dec. 31, 2019

Nov. 30, 2019

Subsequent Events (Details) [Line Items]

Salary was increased

$ 120,000

Non refundable cash payment

$ 500,000

Royalty payments percentage

2.00%

Shares issued (in Shares)

4,276

8,500,000

4,125,000

Non-refundable cash payment

$ 500,000

Number of votes in description

With respect to a vote of AIkido’s stockholders
to approve a reverse split of its common stock no later than December 31, 2021 only (“Reverse Stock Split Vote”), each share
of the Series M Convertible Preferred Stock shall be entitled to such number of votes equal to 20,000 shares of AIkido’s common
stock. In addition, each share of the Series M Convertible Preferred Stock shall be convertible, at any time after the earlier of (i)
the date that the Reverse Stock Split Vote is approved by AIkido’s stockholders and (ii) December 31, 2021, at the option of the
holder, into such number of shares of AIkido’s common stock determined by dividing the Stated Value by the Conversion Price. “Stated
Value” means $1,000. “Conversion Price” means $0.80, subject to adjustment. The Company valued the 500 Series M Convertible
Preferred stock which is equivalent into AIkido’s 625,000 shares of common stock at a fair value of $0.85 per common share or $531,250
based quoted trading price of AIkido’s common stock on the date of grant. The Company shall record equity investment of $531,250
and deferred revenue of $531,250 to be recognized as revenues over the term of the license.

Exceed percentage

110.00%

License fee

$ 25,000

$ 10,000

Sales of licensed product, percentage

8.00%

License term

10 years

Agreement expire, term

15 years

Conversion price (in Dollars per share)

$ 0.2

$ 0.3

$ 0.2

Exercisability description

A holder
of Series C Convertible Preferred Stock may not convert any portion of the Series C Convertible Preferred Stock to the extent that the
holder, together with its affiliates and any other person or entity acting as a group, would own more than 4.99% (or, upon election by
a holder prior to issuance, 9.99%) of the outstanding shares of common stock after conversion, which beneficial ownership limitation
may be increased by the holder up to, but not exceeding, 9.99%.

Exercise price (in Dollars per share)

$ 0.3

Financing amount, percentage

50.00%

Subscription amount, percentage

1.00%

Aggregate of shares (in Shares)

1,437,500

2,850,664

Common stock percentage

10.00%

Exercise price increasing (in Dollars per share)

$ 0.35

Common stock, shares authorized (in Shares)

500,000,000

Subsequent event, description

the Company entered into a sponsored research agreement with Columbia University pursuant to which the Company has been granted an option
to license certain assets currently under development, including Alzheimer’s disease. The term of the option will commence on the
effective date of this agreement and will expire upon the earlier of i) 90 days after the date of the Company’s receipt of a final
research report for each specific research proposal as defined in the agreement or ii) termination of the research. If the Company elects
to exercise the option, both parties will commence negotiation of a license agreement and will execute a license agreement no later than
3 months after the dated of the exercise of the option. Columbia University and the Company will work towards developing a therapeutic
treatment for patients suffering from Alzheimer’s disease to post-traumatic stress disorder. During a one-year period from the
date of this agreement, the Company shall pay a total of $1,436,082 to Columbia University for the support of the research according
to the payment schedule as follows i) 30% at signing ii) 30% at four and half months after the start of the project iii) 30% at nine
months after the start of the project and iv)10% at completion of the project. The Company paid the first payment of $430,825 in November
2021.

Subsequent Event [Member]

Subsequent Events (Details) [Line Items]

Common stock available for issuance (in Shares)

8,500,000

Shares issued (in Shares)

4,276

Subsequent Events (Details) - S

Subsequent Events (Details) - Schedule of company agrees to pay UMB minimum royalty payments - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Payment One [Member]
Subsequent Events (Details) - Schedule of company agrees to pay UMB minimum royalty payments [Line Items]
Payment
Year	Prior to First Commercial Sale	Prior to First Commercial Sale
Payment Two [Member]
Subsequent Events (Details) - Schedule of company agrees to pay UMB minimum royalty payments [Line Items]
Payment
Year	Year of First Commercial Sale	Year of First Commercial Sale
Payment Three [Member]
Subsequent Events (Details) - Schedule of company agrees to pay UMB minimum royalty payments [Line Items]
Payment		$ 25,000
Year	First calendar year following the First Commercial Sale	First calendar year following the First Commercial Sale
Payment Four [Member]
Subsequent Events (Details) - Schedule of company agrees to pay UMB minimum royalty payments [Line Items]
Payment		$ 25,000
Year	Second calendar year following the First Commercial Sale	Second calendar year following the First Commercial Sale
Payment Five [Member]
Subsequent Events (Details) - Schedule of company agrees to pay UMB minimum royalty payments [Line Items]
Payment		$ 100,000
Year	Third calendar year following the First Commercial Sale	Third calendar year following the First Commercial Sale

Subsequent Events (Details) -_2

Subsequent Events (Details) - Schedule of company agrees to pay milestone payments - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Payment One [Member]
Variable Interest Entity [Line Items]
Payment	$ 50,000	$ 50,000
Milestone	Filing of an Investigational New Drug (or any foreign equivalent) for a Licensed Product	Filing of an Investigational New Drug (or any foreign equivalent) for a Licensed Product
Payment Two [Member]
Variable Interest Entity [Line Items]
Payment	$ 100,000	$ 100,000
Milestone	Dosing of first patient in a Phase 1 Clinical Trial of a Licensed Product	Dosing of first patient in a Phase 1 Clinical Trial of a Licensed Product
Payment Three [Member]
Variable Interest Entity [Line Items]
Payment	$ 250,000	$ 250,000
Milestone	Dosing of first patient in a Phase 2 Clinical Trial of a Licensed Product	Dosing of first patient in a Phase 2 Clinical Trial of a Licensed Product
Payment Four [Member]
Variable Interest Entity [Line Items]
Payment	$ 500,000	$ 500,000
Milestone	Receipt of New Drug Application (“NDA”) (or foreign equivalent) approval for a Licensed Product	Receipt of New Drug Application (“NDA”) (or foreign equivalent) approval for a Licensed Product
Payment Five [Member]
Variable Interest Entity [Line Items]
Payment	$ 1,000,000	$ 1,000,000
Milestone	Achievement of First Commercial Sale of Licensed Product	Achievement of First Commercial Sale of Licensed Product

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive net loss per share - shares	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Stock Options [Member]
Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive net loss per share [Line Items]
Anti-dilutive net loss per share	300,000	300,000
Warrant [Member]
Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive net loss per share [Line Items]
Anti-dilutive net loss per share	17,353,987			2,225,000
Series A Convertible Preferred Stock [Member]
Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive net loss per share [Line Items]
Anti-dilutive net loss per share				2,000,000
Series B Convertible Preferred Stock [Member]
Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive net loss per share [Line Items]
Anti-dilutive net loss per share				575,000
Series C Convertible Preferred Stock [Member]
Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive net loss per share [Line Items]
Anti-dilutive net loss per share	756,667

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of the numerator and denominator used in the basic and diluted earnings per share - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Numerator:
Net income (loss) (in Dollars)	$ 6,385,119	$ (633,795)	$ 3,588,430	$ (2,316,703)
Denominator:
Weighted-average shares of common stock	98,636,970	84,416,681	93,594,877	59,512,252
Dilutive effect of convertible instruments	1,056,513		1,056,513
Diluted weighted-average of common stock	99,693,483	41,653,825	94,651,390	80,631,207
Net income (loss) per common share from:
Basic (in Dollars per share)	$ 0.06	$ (0.01)	$ 0.04	$ (0.04)
Diluted (in Dollars per share)	$ 0.06	$ (0.01)	$ 0.04	$ (0.04)

Fair Value of Financial Instr_3

Fair Value of Financial Instruments and Fair Value Measurements (Details) - USD ($)	9 Months Ended	11 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2019	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Net realized gain	$ 6,655,120
Equity investments cost	$ 0	$ 9,394	$ 200

Fair Value of Financial Instr_4

Fair Value of Financial Instruments and Fair Value Measurements (Details) - Schedule of assets and liabilities measured at fair value - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Level 1 [Member]
Fair Value of Financial Instruments and Fair Value Measurements (Details) - Schedule of assets and liabilities measured at fair value [Line Items]
Equity investments, at fair value	$ 820,126
Level 3 [Member]
Fair Value of Financial Instruments and Fair Value Measurements (Details) - Schedule of assets and liabilities measured at fair value [Line Items]
Equity investments, at fair value
Level 2 [Member]
Fair Value of Financial Instruments and Fair Value Measurements (Details) - Schedule of assets and liabilities measured at fair value [Line Items]
Equity investments, at fair value

Fair Value of Financial Instr_5

Fair Value of Financial Instruments and Fair Value Measurements (Details) - Schedule of fair value hierarchy	Sep. 30, 2021USD ($)
Fair Value of Financial Instruments and Fair Value Measurements (Details) - Schedule of fair value hierarchy [Line Items]
Total Investments	$ 820,126
Common Stock [Member]
Fair Value of Financial Instruments and Fair Value Measurements (Details) - Schedule of fair value hierarchy [Line Items]
Total Investments	820,126
Level 1 [Member]
Fair Value of Financial Instruments and Fair Value Measurements (Details) - Schedule of fair value hierarchy [Line Items]
Total Investments	820,126
Level 1 [Member] \| Common Stock [Member]
Fair Value of Financial Instruments and Fair Value Measurements (Details) - Schedule of fair value hierarchy [Line Items]
Total Investments	820,126
Level 3 [Member]
Fair Value of Financial Instruments and Fair Value Measurements (Details) - Schedule of fair value hierarchy [Line Items]
Total Investments
Level 3 [Member] \| Common Stock [Member]
Fair Value of Financial Instruments and Fair Value Measurements (Details) - Schedule of fair value hierarchy [Line Items]
Total Investments

Fair Value of Financial Instr_6

Fair Value of Financial Instruments and Fair Value Measurements (Details) - Schedule of activity in the company’s equity investments, at fair value - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Schedule of activity in the company’s equity investments, at fair value [Abstract]
Balance, beginning of period
Additions	531,250
Sales	(80,750)
Unrealized gain	369,626
Balance, end of period	$ 820,126

Fair Value of Financial Instr_7

Fair Value of Financial Instruments and Fair Value Measurements (Details) - Schedule of equity investment fair value components - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Schedule of equity investment fair value components [Abstract]
Equity investments, at original cost	$ 450,500
Gross unrealized appreciation	369,626
Equity investments, at fair market value	$ 820,126

Disposal of the Discontinued _3

Disposal of the Discontinued Operations of the Nfid Business (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Discontinued Operations and Disposal Groups [Abstract]
Purchase price	$ 60,000
Promissory note amount	$ 60,000
Maturity date	Oct. 1, 2023
Bearing interest rate percentage	8.00%
Non-current amount of note receivable	$ 60,000
Assets of discontinued operations	$ 0	$ 33,484

Disposal of the Discontinued _4

Disposal of the Discontinued Operations of the Nfid Business (Details) - Schedule of financial data of the company’s gain from sale of the NFID business	9 Months Ended
	Sep. 30, 2021USD ($)
Current assets:
Inventory, net	$ 58,447
Total assets	58,447
Current liabilities:
Total liabilities
Carrying value of NFID business on date of sale	58,447
Total consideration	(60,000)
Net gain from sale of NFID business	$ 1,553

Disposal of the Discontinued _5

Disposal of the Discontinued Operations of the Nfid Business (Details) - Schedule of operating result of discontinued operations of the NFID Business - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Schedule of operating result of discontinued operations of the NFID Business [Abstract]
Product sales, net	$ 39,236	$ 16,285	$ 119,541	$ 18,795
Cost of sales	30,637	29,450	98,998	30,866
Gross profit (loss)	8,599	(13,165)	20,543	(12,071)
Total operating and other non-operating expenses	(97,471)	(64,162)	(249,565)	(170,058)
Gain from sale of NFID business	1,553		1,553
Loss from discontinued operations	$ (87,319)	$ (77,327)	$ (227,469)	$ (182,129)

Notes Receivable (Details) - _2

Notes Receivable (Details) - Schedule of notes receivable - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Schedule of notes receivable [Abstract]
Principal amounts of notes receivable	$ 280,000	$ 250,000	$ 250,000
Collections on notes receivables	(107,000)	(30,000)
Less: allowance for doubtful accounts	(113,000)	(196,500)	$ (50,000)
Less: notes receivable, net – current portion		(23,500)
Notes receivable – non-current	$ 60,000

Note Payable (Details) - Sche_3

Note Payable (Details) - Schedule of interest expense - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Schedule of interest expense [Abstract]
Principal amount		$ 18,900
Less: current portion		(14,654)
Note payable - long term portion		$ 4,246

Stockholders_ Equity (Details)

Stockholders’ Equity (Details) - Schedule of stock options activities - Stock Options [Member]	9 Months Ended
	Sep. 30, 2021USD ($)$ / sharesshares
Stockholders’ Equity (Details) - Schedule of stock options activities [Line Items]
Number of Options, balance beginning	300,000
Weighted Average Exercise Price, balance beginning (in Dollars per share) \| $ / shares	$ 0.0001
Weighted Average Remaining Contractual Term (Years), balance beginning	3 years 6 months
Aggregate Intrinsic Value, balance beginning (in Dollars) \| $	$ 74,970
Number of Options, Granted/issued
Weighted Average Exercise Price, Granted/issued (in Dollars per share) \| $ / shares
Weighted Average Remaining Contractual Term (Years), Granted/issued
Aggregate Intrinsic Value, Granted/issued
Number of Options, Forfeited
Weighted Average Exercise Price, Forfeited (in Dollars per share) \| $ / shares
Weighted Average Remaining Contractual Term (Years), Forfeited
Aggregate Intrinsic Value, Forfeited
Number of Options, ending balance	300,000
Weighted Average Exercise Price, ending balance (in Dollars per share) \| $ / shares	$ 0.0001
Weighted Average Remaining Contractual Term (Years), ending balance	2 years 9 months 14 days
Aggregate Intrinsic Value, ending balance (in Dollars) \| $	$ 58,470
Number of Options, Exercisable	300,000
Weighted Average Exercise Price, Exercisable (in Dollars per share) \| $ / shares	$ 0.0001
Weighted Average Remaining Contractual Term (Years), Exercisable	2 years 9 months 14 days
Aggregate Intrinsic Value, Exercisable (in Dollars) \| $	$ 58,470

Stockholders_ Equity (Detail_2

Stockholders’ Equity (Details) - Schedule of warrant activities - Warrant [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Stockholders’ Equity (Details) - Schedule of warrant activities [Line Items]
Number of Warrants, beginning balance
Weighted Average Exercise Price, beginning balance (in Dollars per share)
Weighted Average Remaining Contractual Term (Years), beginning balance			4 years 9 months 18 days
Aggregate Intrinsic Value, beginning balance (in Dollars)
Number of Warrants, Granted	17,353,987
Weighted Average Exercise Price, Granted (in Dollars per share)	$ 0.31		$ 0.2
Weighted Average Remaining Contractual Term (Years), Granted	5 years
Aggregate Intrinsic Value, Granted			2,225,000
Number of Warrants, Forfeited
Weighted Average Exercise Price, Forfeited (in Dollars per share)		$ 0.2
Weighted Average Remaining Contractual Term (Years), Forfeited
Aggregate Intrinsic Value, Forfeited
Number of Warrants, ending balance	17,353,987
Weighted Average Exercise Price, ending balance (in Dollars per share)	$ 0.31
Weighted Average Remaining Contractual Term (Years), ending balance	4 years 4 months 13 days
Aggregate Intrinsic Value, ending balance (in Dollars)
Number of Warrants, Exercisable	17,353,987
Weighted Average Exercise Price, Exercisable (in Dollars per share)	$ 0.31
Weighted Average Remaining Contractual Term (Years), Exercisable	4 years 4 months 13 days
Aggregate Intrinsic Value, Exercisable (in Dollars)

Commitments and Contingencies_4

Commitments and Contingencies (Details) - Schedule of UMB minimum royalty payments - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Payment One [Member]
Commitments and Contingencies (Details) - Schedule of UMB minimum royalty payments [Line Items]
Payment
Year	Prior to First Commercial Sale	Prior to First Commercial Sale
Payment Two [Member]
Commitments and Contingencies (Details) - Schedule of UMB minimum royalty payments [Line Items]
Payment
Year	Year of First Commercial Sale	Year of First Commercial Sale
Payment Three [Member]
Commitments and Contingencies (Details) - Schedule of UMB minimum royalty payments [Line Items]
Payment	$ 25,000
Year	First calendar year following the First Commercial Sale	First calendar year following the First Commercial Sale
Payment Four [Member]
Commitments and Contingencies (Details) - Schedule of UMB minimum royalty payments [Line Items]
Payment	$ 25,000
Year	Second calendar year following the First Commercial Sale	Second calendar year following the First Commercial Sale
Payment Five [Member]
Commitments and Contingencies (Details) - Schedule of UMB minimum royalty payments [Line Items]
Payment	$ 100,000
Year	Third calendar year following the First Commercial Sale	Third calendar year following the First Commercial Sale

Commitments and Contingencies_5

Commitments and Contingencies (Details) - Schedule of milestone payments - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Payment One [Member]
Commitments and Contingencies (Details) - Schedule of milestone payments [Line Items]
Payment	$ 50,000	$ 50,000
Milestone	Filing of an Investigational New Drug (or any foreign equivalent) for a Licensed Product	Filing of an Investigational New Drug (or any foreign equivalent) for a Licensed Product
Payment Two [Member]
Commitments and Contingencies (Details) - Schedule of milestone payments [Line Items]
Payment	$ 100,000	$ 100,000
Milestone	Dosing of first patient in a Phase 1 Clinical Trial of a Licensed Product	Dosing of first patient in a Phase 1 Clinical Trial of a Licensed Product
Payment Three [Member]
Commitments and Contingencies (Details) - Schedule of milestone payments [Line Items]
Payment	$ 250,000	$ 250,000
Milestone	Dosing of first patient in a Phase 2 Clinical Trial of a Licensed Product	Dosing of first patient in a Phase 2 Clinical Trial of a Licensed Product
Payment Four [Member]
Commitments and Contingencies (Details) - Schedule of milestone payments [Line Items]
Payment	$ 500,000	$ 500,000
Milestone	Receipt of New Drug Application (“NDA”) (or foreign equivalent) approval for a Licensed Product	Receipt of New Drug Application (“NDA”) (or foreign equivalent) approval for a Licensed Product
Payment Five [Member]
Commitments and Contingencies (Details) - Schedule of milestone payments [Line Items]
Payment	$ 1,000,000	$ 1,000,000
Milestone	Achievement of First Commercial Sale of Licensed Product	Achievement of First Commercial Sale of Licensed Product

Commitments and Contingencies_6

Commitments and Contingencies (Details) - Schedule of exclusive of value added tax to be amortized	9 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2021EUR (€)
Payment One [Member]
Commitments and Contingencies (Details) - Schedule of exclusive of value added tax to be amortized [Line Items]
Payment	$ 101,520	€ 86,777
Payment description	Upon signing the Study Agreement and was paid in December 2020	Upon signing the Study Agreement and was paid in December 2020
Payment Two [Member]
Commitments and Contingencies (Details) - Schedule of exclusive of value added tax to be amortized [Line Items]
Payment	$ 101,520	€ 86,777
Payment description	Obtained approval from ethical committee	Obtained approval from ethical committee
Payment Three [Member]
Commitments and Contingencies (Details) - Schedule of exclusive of value added tax to be amortized [Line Items]
Payment	$ 101,520	€ 86,777
Payment description	Data collection has commenced	Data collection has commenced
Payment Four [Member]
Commitments and Contingencies (Details) - Schedule of exclusive of value added tax to be amortized [Line Items]
Payment	$ 152,281	€ 130,166
Payment description	First half of the participants are tested	First half of the participants are tested
Payment Five [Member]
Commitments and Contingencies (Details) - Schedule of exclusive of value added tax to be amortized [Line Items]
Payment	$ 50,760	€ 43,885
Payment description	Completion of data collection and delivery of final report	Completion of data collection and delivery of final report

Commitments and Contingencies_7

Commitments and Contingencies (Details) - Schedule of shall pay UMB	9 Months Ended
	Sep. 30, 2021USD ($)
Payment One [Member]
Commitments and Contingencies (Details) - Schedule of shall pay UMB [Line Items]
Payment	$ 92,095
Payment description	Upon execution of the July 2021 Sponsored Research Agreement
Payment Two [Member]
Commitments and Contingencies (Details) - Schedule of shall pay UMB [Line Items]
Payment	$ 92,095
Payment description	Six months after the start of project work as outlined in the July 2021 Sponsored Research Agreement
Payment Three [Member]
Commitments and Contingencies (Details) - Schedule of shall pay UMB [Line Items]
Payment	$ 92,095
Payment description	Upon completion of the project work as outlined in the July 2021 Sponsored Research Agreement