AXIM Biotechnologies (AXIM) 10-K16 Apr 242023 FY Annual reportFinancial data

Company Profile

Cover

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Dec. 31, 2023	Apr. 13, 2024	Jun. 30, 2023
Cover [Abstract]
Entity Registrant Name	AXIM BIOTECHNOLOGIES, INC.
Entity Central Index Key	0001514946
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Entity Common Stock Shares Outstanding		278,429,403
Entity Public Float			$ 5,340,925
Document Annual Report	true
Document Transition Report	false
Document Fin Stmt Error Correction Flag	false
Entity File Number	000-54296
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	27-4029386
Entity Address Address Line 1	6191 Cornerstone Court, E
Entity Address Address Line 2	Suite 114
Entity Address City Or Town	San Diego
Entity Address State Or Province	CA
Entity Address Postal Zip Code	92121
City Area Code	858
Icfr Auditor Attestation Flag	false
Auditor Name	RBSM, LLP
Auditor Location	New York, New York
Auditor Firm Id	587
Local Phone Number	923-4422
Entity Interactive Data Current	Yes

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash	$ 156,457	$ 47,282
Prepaid expenses	0	42,858
Other Current Assets		13,839
Total current assets	156,457	103,979
Property and equipment, net of accumulated depreciation	134,067	93,840
Other Assets:
Notes receivable- related party	0	0
Intangible Asset 510k License and Patents-Eye Care Division, net	3,594,981	3,989,427
Security deposit	9,014	5,000
Operating lease right-of-use asset	227,029	19,789
Total other assets	3,831,024	4,014,216
TOTAL ASSETS	4,121,548	4,212,035
Current liabilities:
Accounts payable and accrued liabilities	2,781,068	1,316,248
Lease liability obligations (see Note 16) current portion	94,829	19,789
Due to first insurance funding	0	26,781
due to related parties	21,500	0
Advances from shareholders	295,170	47,720
Deferred revenue	303,127	333,125
Derivative liability conversion feature	2,482,723	1,648,831
Total current liabilities	5,978,417	3,392,494
Long-term liabilities:
Convertible note payable (including accrued interest of $76,163 and $274,442 respectively) net of unamortized debt discount of $1,209,806 and $1,583,435, respectively (see note 11)	1,408,766	1,383,416
Convertible note payable - related parties (including accrued interest of $160,091 and $261,537, respectively) (Net of unamortized debt discount of $631,123 and $-0-, respectively See note 11)	4,253,968	4,261,537
Lease liability obligations (see Note 16)	137,044	0
Total long-term liabilities	5,799,778	5,644,953
TOTAL LIABILITIES	11,778,195	9,037,447
STOCKHOLDERS' DEFICIT
Common stock, $0.0001 par value, 1,000,000,000 shares authorized 245,929,403 and 192,441,917 shares issued and outstanding, respectively	24,593	19,245
Stock subscription receivable	(24,475)	(46,000)
Additional paid in capital	64,528,043	59,191,469
Common stock to be issued	0	135,000
Accumulated deficit	(72,184,858)	(64,125,176)
TOTAL STOCKHOLDERS' DEFICIT	(7,656,647)	(4,825,412)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	4,121,548	4,212,035
Series B Convertible Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Convertible Preferred Stock	0	0
Series C Convertible Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Convertible Preferred Stock	$ 50	$ 50

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Interest Payable, Current	$ 0	$ 0
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	1,000,000,000	1,000,000,000
Common Stock, Shares, Issued	245,929,403	192,441,917
Common Stock, Shares, Outstanding	245,929,403	192,441,917
Series B Convertible Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Designated	500,000	500,000
Preferred Stock, Shares Issued	500,000	500,000
Preferred Stock, Shares Outstanding	0	0
Series C Convertible Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Designated	500,000	500,000
Preferred Stock, Shares Issued	500,000	500,000
Preferred Stock, Shares Outstanding	500,000	500,000
Convertible note payable - related party
Interest Payable, Current	$ 160,091	$ 261,537
Unamortized debt discount	631,123	0
Convertible note payable noncurrent
Interest Payable, Noncurrent	76,163	274,442
Unamortized debt discount	$ 1,209,806	$ 1,583,435

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	Dec. 31, 2023	Dec. 31, 2022
CONSOLIDATED STATEMENTS OF OPERATIONS
Revenues	$ 39,518	$ 8,875
Operating Expenses:
Research and development expenses	125,496	153,697
Selling, general and administrative	2,237,842	4,081,824
Depreciation and amortization	427,019	426,126
Total operating expenses	2,790,357	4,661,647
Loss from operations	(2,750,839)	(4,652,772)
Other (income) expenses:
Interest income	0	(257)
Loss on issuance of shares for Equipment	80,080
Loss on settlement of litigation	955,000	0
Derivative liability insufficient shares	3,238,429	0
Gain on change in value of derivative liability	(6,619)	(765,556)
Loss on extinguishment/conversion of debt	(162,811)	479,573
Amortization of note discount	176,428	178,962
Interest expense	1,028,336	1,697,455
Total other expenses	5,308,843	1,590,177
Loss before provision of income tax	(8,059,682)	(6,242,949)
Provision for income tax	0	0
Loss from operations	(8,059,682)	(6,242,949)
NET LOSS	$ (8,059,682)	$ (6,242,949)
Earnings per share
Basic	$ (0.04)	$ (0.04)
Diluted	$ (0.04)	$ (0.04)
Weighted average common shares outstanding - basic and diluted	227,691,452	165,468,263

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT - USD ($)	Total	Common Stock	Common Stock To Be Issued	Additional Paid In Capital	Stock Subscription Receivable	Accumulated Deficit	Series B Convertible Preferred Stocks	Series A Convertible Preferred Stocks	Series C Convertible Preferred Stocks	Preferred Stock
Balance, shares at Dec. 31, 2021		138,099,981							500,000
Balance, amount at Dec. 31, 2021	$ (2,338,200)	$ 13,811	$ 4,530,000	$ 51,000,166		$ (57,882,227)	$ 0	$ 0	$ 50	$ 0
Common stock issued , shares		20,977,638
Common stock issued, amount	1,287,266	$ 2,098		1,331,168	$ (46,000)
common stock issued against common stock to be issued for purchase of atd, shares		7,000,000
Common stock issued against common stock to be issued for purchase of atd, amount	0	$ 700	(4,270,000)	4,269,300
Common stock issued against common stock to be issued, shares		166,667
Common stock issued against common stock to be issued, amount	0	$ 17	(25,000)	24,983
Common stock issued stock purchase agreements, shares		14,837,874
Common stock issued stock purchase agreements, amount	455,000	$ 1,484		453,516
Common stock issued for services, shares		802,115
Common stock issued for services, amount	79,500	$ 80	(100,000)	179,420
Cashless exercise stock options, shares		282,759
Cashless exercise stock options, amount		$ 28		(28)
Stock issued on settlement of debt, shares		173,390
Stock issued on settlement of debt, amount	32,944	$ 17		32,927
Stock based compensation - stock options	1,107,492			1,107,492
Stock issued on settlement of loan, shares		891,610
Stock issued on settlement of loan, amount	64,196	$ 89		64,107
Stock issued settlement of claim, shares		3,544,247
Stock issued settlement of claim, amount	226,171	$ 354		225,817
Loss on extinguisment of debt	154,292			154,292
Stocks issued on settlement of debt, shares		5,665,636
Stocks issued on settlement of debt, amount	348,876	$ 567		348,309
Net Income (Loss)	(6,242,949)					(6,242,949)
Balance, shares at Dec. 31, 2022		192,441,917							500,000
Balance, amount at Dec. 31, 2022	(4,825,412)	$ 19,245	135,000	59,191,469	(46,000)	(64,125,176)			$ 50
Common stock issued , shares		23,000,000
Common stock issued, amount	491,456	$ 2,300		467,631	21,525
Common stock issued against common stock to be issued, shares		7,280,000
Common stock issued against common stock to be issued, amount	0	$ 100	(135,000)	134,900
Common stock issued stock purchase agreements, shares		1,000,000
Common stock issued stock purchase agreements, amount	152,880	$ 728		152,152
Common stock issued for services, amount	80,080
Stock based compensation - stock options	197,728			197,728
Net Income (Loss)	(8,059,682)					(8,059,682)
Shares issued extinguishment of debt Beneficial conversion payment of interest, shares		22,207,486
Shares issued extinguishment of debt Beneficial conversion payment of interest, amount	688,432	$ 2,220		686,212
Debt modifications / conversions	459,522			459,522
Satisfaction of Short Share liability	3,238,429			3,238,429
Balance, shares at Dec. 31, 2023		245,929,403							500,000
Balance, amount at Dec. 31, 2023	$ (7,656,647)	$ 24,593	$ 0	$ 64,528,043	$ (24,475)	$ (72,184,858)			$ 50

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (8,059,682)	$ (6,242,949)
Depreciation	32,573	31,680
Derivative Liability insufficient Shares	3,238,429
Stock based compensation	197,727	1,107,494
Amortization of prepaid expenses	42,858	210,094
Amortization of debt discount	176,428	178,962
Amortization of deferred rent	(1,211)	0
Common Stock issued for services/equipment	80,080	79,500
Amortization (Impairment) of intangible assets	394,446	394,446
Loss (gain) on extinguishment of debt	(162,811)	266,111
Loss on conversion of convertible debt		11,068
Common stock issued in settlement of an obligation		226,172
Severance cost note receivable waived		102,387
Non cash interest expense	790,000	1,316,846
Change in fair value of derivative	(6,619)	(765,556)
Loss on settlement of litigation	955,000	0
Changes in operating assets & liabilities:
Increase in due to related parties	21,500	0
Increase (decrease) in other assets	9,825	1,701
Increase in shareholder advances	521,925	47,720
Increase in due to first insurance funding		80,614
(Increase) decrease in prepaid expenses		(103,230)
Increase (decrease) in accounts payable and accrued expenses	769,030	659,400
Increase in deferred revenue	(29,998)	333,125
(Increase) decrease in inventory		20,089
Net cash provided by (used in) operating activities	(1,030,500)	(2,044,326)
CASH FLOW FROM INVESTING ACTIVITIES:
Increase in property and equipment	0	(8,710)
Net cash provided by (used in) investing activities	0	(8,710)
CASH FLOW FROM FINANCING ACTIVITIES:
Proceeds from convertible note	675,000	1,325,000
Common stock issued under registration statement on Form S-1	491,456	1,287,261
Repayment of convertible notes		(1,243,200)
Repayment of promissory note	0	(90,000)
Common stock issued under share purchase agreement	0	455,000
Repayment of first insurance funding	(26,781)	(86,706)
Net cash provided by (used in) financing activities	1,139,675	1,647,355
Net increase (decrease) in cash and cash equivalents	109,175	(405,681)
Cash and cash equivalents at beginning of year	47,282	452,963
Cash and cash equivalents at end of year	156,457	47,282
CASH PAID DURING THE PERIOD FOR:
Interest	0	177,500
Income taxes - net of tax refund	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES
Common stock issued against common stock to be issued	135,000	125,000
Initial derivative liability at issuance of notes	1,465,000	2,641,846
Common stock issued against CS subscription	23,475	46,000
Common stock issued for severance		64,197
Common Stock issued against settlement of debt	250,000	237,057
Promissory note refinanced against convertible note		367,931
Common Stock issued against Common stock to be issued for Acquisition		4,270,000
Right of use assets and liabilities	270,087
Convertible note converted to common stock	669,044
Accrued interest converted to Common Stock	30,859	$ 32,944
Common stock issued on asset purchase	152,880
Reversal of derivative liability on short shares	3,238,430
Initial debt discount at issuance of notes	$ 459,522

ORGANIZATION

ORGANIZATION	12 Months Ended
ORGANIZATION	Dec. 31, 2023
ORGANIZATION
ORGANIZATION	NOTE 1: ORGANIZATION The Company was originally incorporated in Nevada on November 18, 2010, as Axim International Inc. On July 24, 2014, the Company changed its name to AXIM Biotechnologies, Inc. to better reflect its business operations. The Company’s principal executive office is located at 6191 Cornerstone Court E suite 114 San Diego Ca 92121. On August 7, 2014, the Company formed a wholly owned Nevada subsidiary named Axim Holdings, Inc. This subsidiary will be used to help facilitate the anticipated activities planned by the Company. On May 11, 2015 the Company acquired a 100% interest in CanChew License Company a Nevada incorporated licensing Company, through the exchange of 5,826,706 shares of its common stock. In October 2017 the company formed a wholly owned subsidiary in the Netherlands for purposes of holding pharmaceutical licenses as required by the Netherlands regulations and laws. On October 16, 2018, the Company formed a wholly owned disregarded entity Marina Street, LLC as part of improvement of internal control over cash management and bank activities. On March 17, 2020, the Company acquired Sapphire Biotech, Inc., (“Sapphire’) which is research and Development Company that has a mission to improve global cancer care through the development of proprietary therapeutics for inhibiting cancer growth and metastasis. Sapphire is also developing a line of novel diagnostics for early cancer detection, response to treatment, and recurrence monitoring. Additionally, with the onset of the COVID-19 pandemic, the Company decided to begin creating COVID-19 rapid diagnostic tools, including multiple first-in-class COVID-19 neutralizing antibody tests and other innovations. Sapphire’s operations are located in the Greater San Diego Area. Russia-Ukraine and Israeli-Hamas wars impact and related risks The ongoing wars in Russia-Ukraine and Israeli-Hamas conflict could impact global supply chains. This could impact business operations by effecting the company’s ability to procure necessary supplies and equipment. This could possibly interrupt the continuing sale of tests which would eliminate the company’s only source of revenue. In addition to operational adjustments, the consequences of the Russia-Ukraine and Israeli- Hamas conflicts have led to uncertainties related to The Company’s business growth and ability to forecast the demand for its diagnostic testing and resulting revenues. The full extent to which the Russia-Ukraine and Israeli- Hamas conflicts and the various responses to it might impact The Company’s business, operations and financial results will depend on numerous evolving factors that are not subject to accurate prediction and that are beyond The Company’s control. In addition the impact of inflation on the companies ability to purchase supplies and manufacture products in a cost effective manner is currently unknown. In December 2019, a novel strain of coronavirus (“COVID-19”) was reported in Wuhan, China. The COVID-19 pandemic, as it was declared by the World Health Organization, has continued to spread and has already caused severe global disruptions. The extent of COVID-19’s effect on our operational and financial performance will depend on future developments, including the duration, spread and intensity of the pandemic, all of which are uncertain and difficult to predict considering the rapidly evolving landscape. We expect COVID-19, along with the resulting government-imposed restrictions on businesses, to negatively impact our operations due to decreased consumer demand as well as potential production and warehouse limitations which results in an event or condition, before consideration of management’s plans, that could impact our ability to meet future obligations.

ACQUISITION OF INTELLECTUAL PRO

ACQUISITION OF INTELLECTUAL PROPERTY OF ADVANCED TEAR DIAGNOSTIC LLC	12 Months Ended
	Dec. 31, 2023
ACQUISITION OF INTELLECTUAL PROPERTY OF ADVANCED TEAR DIAGNOSTIC LLC
ACQUISITION OF INTELLECTUAL PROPERTY OF ADVANCED TEAR DIAGNOSTIC, LLC.	NOTE 2: ACQUISITION OF INTELLECTUAL PROPERTY OF ADVANCED TEAR DIAGNOSTIC, LLC. AXIM entered into two substantially contemporaneous transactions to acquire patents and 510(K) Licenses from Advance Tear Diagnostics, LLC (the “Seller”) (collectively, the “Asset Acquisition”) for a total amount of $4,520,000. The first transaction occurred on July 29, 2021, in which AXIM purchased five patents (the “Patents”) from the Seller for $250,000 (which includes assuming and paying $30,000 of the Seller’s liabilities). The bulk of the purchase price ($210,000) was in a note that requires seven equal monthly payments of $30,000, which payment started on September 3, 2021. The second transaction occurred on August 26, 2021, in which AXIM purchased certain eye disease diagnostic technology, which consisted of a 510(K) license for Lactoferrin, a biomarker for dry eye disease and a 510(K) license for IgE, a biomarker for allergic ocular reaction (collectively, the “510(K) Licenses”). The purchase price for the 510(K) Licenses was $4,270,000, which price was paid by issuing to the Seller 7 million shares of AXIM restricted common stock. Together, the Patents and the 510(K) Licenses constitute the acquired technology asset (the “Technology Asset”), which for accounting purposes, are considered one unit of account. We are amortizing the Technology Asset ratably over the 9.1 years average remaining life of the Patents. The net value of these intangibles as of December 31, 2023 is $3,594,981. In accordance with FASB’s requirements for accounting for business combinations (FASB Accounting Standards Codification, Topic 805, Business Combinations

BASIS OF PRESENTATION

BASIS OF PRESENTATION	12 Months Ended
BASIS OF PRESENTATION	Dec. 31, 2023
BASIS OF PRESENTATION
BASIS OF PRESENTATION	NOTE 3: BASIS OF PRESENTATION: The consolidated financial statements of AXIM Biotechnologies, Inc. (formerly Axim International, Inc.) as of December 31, 2023, and 2022 have been prepared in accordance with United States generally accepted accounting principles (“US GAAP”). Principles of Consolidation The consolidated financial statements include the accounts of Axim Biotechnologies, Inc. and its wholly owned subsidiaries Axim Holdings, Inc., Marina Street LLC, Axim Biotechnologies (the Netherland Company) and Sapphire Biotech, Inc. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant inter-company balances and transactions have been eliminated upon consolidation.

GOING CONCERN

GOING CONCERN	12 Months Ended
GOING CONCERN	Dec. 31, 2023
GOING CONCERN
GOING CONCERN	NOTE 4: GOING CONCERN The Company’s consolidated financial statements have been presented assuming that the Company will continue as a going concern. As shown in the consolidated financial statements, the Company has negative working capital of $5,821,960 and has an accumulated deficit of $72,184,858, has cash used in operating activities of operations $1,030,500. During the year ended December 31, 2023 and 2022, the Company raised additional capital of $72,800 and $455,000 through Stock Purchase Agreements. This capital provides funds for research, development, and ongoing operations. The Company intends to raise substantial additional capital through private placements of debt and equity securities, but there can be no assurance that these funds will be available on terms acceptable to the Company or will be sufficient to enable the Company to fully complete its development activities or sustain operations. If the Company is unable to raise sufficient additional funds, it will have to develop and implement a plan to further extend payables, reduce overhead, or scale back its current business plan until sufficient additional capital is raised to support further operations. There can be no assurance that such a plan will be successful. That will raise a doubt about the ability of the Company to continue as a going concern. The consolidated financial statements do not include any adjustments related to the recoverability of assets and classification of liabilities that might be necessary should the Company be unable to continue in operation.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2023
SIGNIFICANT ACCOUNTING POLICIES
SIGNIFICANT ACCOUNTING POLICIES	NOTE 5: SIGNIFICANT ACCOUNTING POLICIES 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 as well as the reported amounts of revenue and expenses during reporting periods. Actual results could differ from these estimates. Significant estimates are assumptions about collection of accounts receivable, useful life of intangible assets, impairment analysis, derivative liability and assumptions used in Black-Scholes-Merton, or BSM, valuation methods, such as expected volatility, risk-free interest rate and expected dividend rate, for leases weighted number of life and discount rate. Operating lease We lease property under various operating leases which are disclosed on our Balance sheet in accordance with ASC 842. Risks and uncertainties The Company operates in a dynamic and highly competitive industry and is subject to risks and uncertainties common to early-stage companies in the biotechnology industry, including, but not limited to, development by competitors of new technological innovations, protection of proprietary technology, dependence on key personnel, contract manufacturer and contract research organizations, compliance with government regulations and the need to obtain additional financing to fund operations. Product candidates currently under development will require significant additional research and development efforts, including extensive preclinical studies and clinical trials and regulatory approval, prior to commercialization. These efforts require significant amounts of additional capital, adequate personnel infrastructure and extensive compliance and reporting. The Company believes that changes in any of the following areas could have a material adverse effect on the Company’s future financial position, results of operations, or cash flows; ability to obtain future financing; advances and trends in new technologies and industry standards; results of clinical trials; regulatory approval and market acceptance of the Company’s products; development of sales channels; certain strategic relationships; litigation or claims against the Company based on intellectual property, patent, product, regulatory, or other factors; and the Company’s ability to attract and retain employees necessary to support its growth. Products developed by the Company require approvals from the U.S. Food and Drug Administration (“FDA”) or other international regulatory agencies prior to commercial sales. There can be no assurance that the Company’s research and development will be successfully completed, that adequate protection for the Company’s intellectual property will be obtained or maintained, that the products will receive the necessary approvals, or that any approved products will be commercially viable. If the Company was denied approval, approval was delayed or the Company was unable to maintain approval, it could have a materially adverse impact on the Company. Even if the Company’s product development efforts are successful, it is uncertain when, if ever, the Company will generate revenue from product sales. The Company operates in an environment of rapid change in technology and substantial competition from other pharmaceutical and biotechnology companies. In addition, the Company is dependent upon the services of its employees, consultants and other third parties. Beginning in late 2019, the outbreak of a novel strain of virus named SARS-CoV-2 (severe acute respiratory syndrome coronavirus 2), or coronavirus, which causes coronavirus disease 2019, or COVID-19, has evolved into a global pandemic. The extent of the impact of the coronavirus outbreak on the Company’s business will depend on certain developments, including the duration and spread of the outbreak and the extent and severity of the impact on the Company’s clinical trial activities, research activities and suppliers, all of which are uncertain and cannot be predicted. At this point, the extent to which the coronavirus outbreak may materially impact the Company’s financial condition, liquidity or results of operations is uncertain. The Company has expended and will continue to expend substantial funds to complete the research, development and clinical testing of product candidates. The Company also will be required to expend additional funds to establish commercial-scale manufacturing arrangements and to provide for the marketing and distribution of products that receive regulatory approval. The Company may require additional funds to commercialize its products. The Company is unable to entirely fund these efforts with its current financial resources. If adequate funds are unavailable on a timely basis from operations or additional sources of financing, the Company may have to delay, reduce the scope of or eliminate one or more of its research or development programs which would materially and adversely affect its business, financial condition and operations. There have been no material changes in the accounting policies from those disclosed in the financial statements and the related notes included in the Form 10-K. Cash equivalents The Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. As of December 31, 2023 and 2022, the Company had no cash equivalents. Cash and cash equivalents are maintained at financial institutions and, at times, balances may exceed federally insured limits. The Company had no uninsured balances at December 31, 2023 and 2022. The Company has never experienced any losses related to these balances. Accounts Receivable It is the Company’s policy to review accounts receivable at least on a monthly basis for conductibility and follow up with customers accordingly. Covid19 has slowed collection as our customers are in a mandated pause. We do not have geographic concentration of customers. Concentrations At December 31, 2023, there was no accounts receivable. For the year ended December 31, 2023, one customer accounted for 100% of total revenue. For the year ended December 31, 2022 one customer accounted for 100% customer accounted. Revenue was all generated from normal operations for the twelve months ending December 31, 2023 and 2022. Property and equipment Property and equipment are carried at cost less accumulated depreciation. Depreciation is computed using straight-line method over the estimated useful life. New assets and expenditures that extend the useful life of property or equipment are capitalized and depreciated. Expenditures for ordinary repairs and maintenance are charged to operations as incurred. The Company’s property and equipment relating to operations consisted of the following at December 31, 2023 and 2022, respectively. December 31, 2023 December 31, 2022 Equipment of operations $ 256,792 $ 183,992 Less: accumulated depreciation 122,725 90,152 $ 134,067 $ 93,840 Depreciation expense was $32,573 and $31,680 for the years ended December 31, 2023 and 2022, respectively. The company purchased fixed assets with a book value of $72,800 by issuing 17,280,000 share of stock with a market value of $152,880 recognizing a current loss of $80,080. Intangible Assets Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in each business combination. We conduct an impairment analysis for goodwill annually in the fourth quarter or more frequently if indicators of impairment exist or if a decision is made to sell or exit a business. Significant judgments are involved in determining if an indicator of impairment has occurred. Such indicators may include deterioration in general economic conditions, negative developments in equity and credit markets, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows, or a trend of negative or declining cash flows over multiple periods, among others. The fair value that could be realized in an actual transaction may differ from that used to evaluate the impairment of goodwill. There is no goodwill balance as of December 31, 2023 or December 31, 2022. Impairment of Indefinite-Lived Intangible Assets For indefinite-lived intangible assets such as in-process research and development (IPRD), we conduct an impairment analysis annually in the fourth quarter or more frequently if indicators of impairment exist. We first perform a qualitative assessment to determine if it is more likely than not that the carrying amount of each of the in-process research and development assets exceeds its fair value. The qualitative assessment requires the consideration of factors such as recent market transactions, macroeconomic conditions, and changes in projected future cash flows. If we determine it is more likely than not that the fair value is less than its carrying amount of the in-process research and development assets, a quantitative assessment is performed. The quantitative assessment compares the fair value of the in-process research and development assets to its carrying amount. If the carrying amount exceeds its fair value, an impairment loss is recognized for the excess. There is no Indefinite-Lived Intangible Assets balance as of December 31, 2023. Long-Lived Assets The Company regularly reviews the carrying value and estimated lives of all of its long-lived assets, including property and equipment and definite-lived intangible assets, to determine whether indicators of impairment exist that warrant adjustments to carrying values or estimated useful lives. The determinants used for this evaluation include management’s estimate of the asset’s ability to generate positive income from operations and positive cash flow in future periods as well as the strategic significance of the assets to the Company’s business objectives. If the Company determines that events or changes in circumstances indicate that the carrying amount of the asset group may not be recoverable, the Company evaluates the realizability of its long-lived assets (asset group) based on a comparison of projected undiscounted cash flows from use and eventual disposition with the carrying value of the related asset. Any write-downs (which are measured based on the difference between the fair value and the carrying value of the asset) are treated as permanent reductions in the carrying amount of the assets (asset group). As at December 31, 2023, none of the Company’s long-lived assets were deemed impaired. The Company’s intangible assets relating to operations consisted of the following at December 31, 2023 and 2022, respectively: December 31, December 31, 2023 2022 Patents $ 250,000 $ 250,000 Licenses 4,270,000 4,270,000 4,520,000 4,520,000 Less: accumulated amortization 925,019 530,573 $ 3,594,981 $ 3,989,427 Estimated aggregate amortization expense for each of the five succeeding years ending December 31 is as follows: 2024 2025 2026 2027 2028 2029 and onwards Amortization expense $ 391,230 $ 391,230 $ 391,230 $ 391,230 $ 391,230 $ 1,638,831 Amortization expense recorded for the years ended December 31, 2023 and 2022 was $394,446 and $394,446; respectively. Revenue Recognition The Company follows the guidance contained in Topic 606 (FASB ASC 606). The core principle of Topic 606 (FASB ASC 606) is that an entity should recognize revenue to depict the transfer of goods of 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. The revenue recognition guidance contained in Topic 606, to follow the five-step revenue recognition model along with other guidance impacted by this standard: (1) identify the contract with the customer; (2) identify the performance obligations in the contract; (3) determine the transportation price; (4) allocate the transportation price; (5) recognize revenue when or as the entity satisfies a performance obligation. All revenue was from operations that were divested. Revenues are recognized when title for goods is transferred; non-refundable fees and proceeds from irrevocable agreements recognized when inflows or other enhancements of assets of the Company are received. Revenues from operations recognized for twelve months ended December 31, 2023 and 2022 amounted to $39,518 and $8,875, respectively. Collaboration Revenue Revenue recognition for collaboration agreements will require significant judgment. The Company’s assessments and estimates are based on contractual terms, historical experience and general industry practice. Revisions in these values or estimations have the effect of increasing or decreasing collaboration revenue in the period of revision. On August 21, 2020, the Company entered into a Distribution, License and Supply Agreement (“License Agreement”) with Empowered Diagnostics, LLC (“Empowered Diagnostics”“). The License Agreement provides Empowered Diagnostics with a right to commercialize the Company’s products worldwide with the exception of Mexico. Under the License Agreement, the Company is responsible for applying for and obtaining necessary regulatory approvals in the US and EU, as well as marketing, sales and distribution of the products. Empowered Diagnostics will pay a transfer price for all licensed products, and upon achievement of certain regulatory and sales milestones, the Company may receive payments from Empowered Diagnostics equal to 8% of the monthly gross revenue. Agreement continues until terminated by mutual consent or uncorrected breach. This agreement with Empowered Diagnostics was terminated in February, 2022. The Company did not recognize any revenue from this agreement. Grant Income In 2021 the Company has received government grants to drive its research and development efforts. Through these government grants, the government has provided funding for the Company to perform research and development activities which will assist in developing its products. The Company believes the government entities funding these grants are interested in the Company advancing its underlying technologies through research activities and not providing incentives for hiring employees or building facilities that would suggest that the grant monies are not for specific research activities. These grants were not renewed and are no longer in effect. In determining how to classify the monies received under government grants, the Company acknowledges that there is no specific guidance under US GAAP and that the FASB and AICPA have often drawn upon the guidance in IAS 20 for classification. In considering the alternatives provided by IAS 20 for the presentation of these grants in the Company’s financial statements, the Company believes that recognizing the government grant proceeds as a component of other revenue is a better reflection of the economics of the arrangements as the Company earns the funding through the performance of research and development which is not one of the Company’s primary business activities or central to its operations. The Company believes that presenting research and development funding from government grants, as other revenue provides consistency in our financial reporting. The Company also believes that this presentation clearly presents to users of its financial statements in one line the Company’s sources of funding from these grants. The Company notes that there are no contingencies associated with the receipt of or ability to retain the funds under the grant, other than undertaking and performing the related research and development activities. The Company recognizes funds received from contractual research and development services and from government grants as other revenue. These contracts and grants are not considered an ongoing major and central operation of the Company’s business. Our Income from Grants from Government for the years ended December 31, 2023 and 2022, was $-0- and $-0- respectively. Cost of Sales Cost of sales includes the purchase cost of products sold and all costs associated with getting the products to the customers including buying and transportation costs. Cost of sales all related to discontinued operations. Shipping Costs Shipping and handling costs billed to customers are recorded in sales. Shipping costs incurred by the company are recorded in general and administrative expenses. Shipping costs all related to discontinued operations. Fair Value Measurements The Company applies the guidance that is codified under ASC 820-10 related to assets and liabilities recognized or disclosed in the financial statements at fair value on a recurring basis. ASC 820-10 defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. The Company’s financial instruments are cash and cash equivalents, accounts receivable, accounts payable, notes payable, and long-term debt. The recorded values of cash and cash equivalents and accounts payable approximate their fair values based on their short-term nature. The recorded values of notes payable and long-term debt approximate their fair values, as interest approximates market rates. ASC 820-10 clarifies that fair value is an exit price, representing the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants based on the highest and best use of the asset or liability. As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or liability. ASC 820-10 requires valuation techniques to measure fair value that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized as follows: Fair Value Hierarchy Inputs to Fair Value Methodology Level 1 Quoted prices in active markets for identical assets or liabilities Level 2 Quoted prices for similar assets or liabilities; quoted markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the financial instrument; inputs other than quoted prices that are observable for the asset or liability; or inputs that are derived principally from, or corroborated by, observable market information Level 3 Pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption is unobservable or when the estimation of fair value requires significant management judgment All items required to be recorded or measured on a recurring basis are based upon Level 3 inputs. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. The Company recognizes its derivative liabilities as Level 3 and values its derivatives using the methods discussed below. While the Company believes that its valuation methods are appropriate and consistent with other market participants, it recognizes that the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. The primary assumptions that would significantly affect the fair values using the methods discussed are that of volatility and market price of the underlying common stock of the Company. The Company’s acquired goodwill with a carrying amount of $2,458,233 were written down to zero, resulting in an impairment charge of $2,458,233, which was included in earnings for the period ending September 30, 2020. In-process Research and Development with a carrying amount of $5,848,219 was written down to its implied fair value of zero, resulting in an impairment charge of $5,848,219, which was included in earnings for the period ending December 31, 2021. Items recorded or measured at fair value on a recurring basis in the accompanying consolidated financial statements consisted of the following items as of December 31, 2023. Total Level 1 Level 2 Level 3 Derivative liabilities $ 2,482,723 $ - $ - $ 2,482,723 December 31, 2022: Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,648,831 $ - $ - $ 1,648,831 Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “Accounting for Derivative Instruments and Hedging Activities.” Professional standards generally provide three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instruments are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of “Conventional Convertible Debt Instrument.” The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability. Income Taxes The Company follows Section 740-10, Income tax (“ASC 740-10”) Fair Value Measurements and Disclosures of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax Bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Operations in the period that includes the enactment date. The Company recognizes deferred tax assets to the extent that the Company believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including reversals of any existing taxable temporary differences, projected future taxable income, tax planning strategies, and the results of recent operations. If the Company determines that it would be able to realize a deferred tax asset in the future in excess of any recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25. No amounts were accrued for the payment of interest and penalties as of December 31, 2023 and 2022. The Company is not aware of any uncertain tax positions that could result in significant additional payments, accruals, or other material deviation for the years ended December 31, 2023 and 2022. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the “Cares Act”) was enacted. The CARES Act included loans and grants to certain businesses, and temporary amendments to the Internal Revenue Code which changed net loss carryforward and back provisions and the business interest expenses limitation. Under the CARES Act provisions, the most relevant income tax considerations to the Company relate to the amounts received under the Paycheck Protection Program loan program and the possible forgiveness of those loans by the SBA. On December 21, 2020, the U.S. president has signed into law the “Consolidated Appropriations Act, 2021” which includes further COVID-19 economic relief and extension of certain expiring tax provisions. The relief package includes a tax provision clarifying that businesses with forgiven PPP loans can deduct regular business expenses that are paid for with the loan proceeds for federal tax purposes. Additional pandemic relief tax measures include an expansion of the employee retention credit, enhanced charitable contribution deductions, and a temporary full deduction for business expenses for food and beverages provided by a restaurant. Concentrations of Credit Risk Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash and cash equivalents. The Company had $-0- and $-0- allowance for doubtful accounts at December 31, 2023 and 2022, respectively and had $-0- accounts receivable at December 31, 2023 and December 31, 2022. Net Loss per Common Share Net loss per common share is computed pursuant to section 260-10-45 Earnings Per Share (“ASC 260-10”) of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding and the member potentially outstanding during each period. In periods when a net loss is experienced, only basic net loss per share is calculated because to do otherwise would be anti-dilutive. Basic and diluted net loss per share of common stock, par value $0.0001 per share (“Common Stock”) is presented in conformity with ASC 260-10 “Earnings Per Share.” Diluted net loss per share is the same as basic net loss per share for 2023 as the inclusion of 24,118,329 in stock options, 3,544,247 in warrants , and 222,364,674 in convertible notes would be anti-dilutive. There were common share equivalents 250,027,250 at December 31, 2023 and 47,298,693 at December 31, 2022. For the year ended December 31, 2023 and 2022 these potential shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share. Stock Based Compensation All stock-based payments to employees and to nonemployee directors for their services as directors, including any grants of restricted stock and stock options, are measured at fair value on the grant date and recognized in the statements of operations as compensation or other expense over the relevant service period. Stock-based payments to nonemployees are recognized as an expense over the period of performance. Such payments are measured at fair value at the earlier of the date a performance commitment is reached, or the date performance is completed. In addition, for awards that vest immediately and are non-forfeitable the measurement date is the date the award is issued. The Company accounts for stock options issued to non-employees based on the estimated fair value of the awards using the Black-Scholes option pricing model in accordance with ASC 505-50, Equity-Based Payment to Non-employees Research and Development The Company accounts for research and development costs in accordance with the Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and development costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. For the twelve months ended December 31, 2023 and 2022 The Company incurred research and development expenses of $125,496 and $153,697 from operations, respectively. The Company has entered into various agreements with CROs. The Company’s research and development accruals are estimated based on the level of services performed, progress of the studies, including the phase or completion of events, and contracted costs. The estimated costs of research and development provided, but not yet invoiced, are included in accrued liabilities on the balance sheet. If the actual timing of the performance of services or the level of effort varies from the original estimates, the Company will adjust the accrual accordingly. Payments made to CROs under these arrangements in advance of the performance of the related services are recorded as prepaid expenses and other current assets until the services are rendered. In November 2021, the FASB issued a new accounting standard around the recognition and measurement of contract assets and contract liabilities from revenue contracts with customers acquired in a business combination. The new standard clarifies that contract assets and contract liabilities acquired in a business combination from an acquiree should initially be recognized by applying revenue recognition principles and not at fair value. The standard is effective for interim and annual periods beginning on January 1, 2023, and early adoption is permitted. The impact of this standard will depend

PREPAID EXPENSES

PREPAID EXPENSES	12 Months Ended
PREPAID EXPENSES	Dec. 31, 2023
PREPAID EXPENSES
PREPAID EXPENSES	NOTE 6: PREPAID EXPENSES Prepaid expenses consist of the following as of December 31, 2023 and 2022: December 31, December 31, 2023 2022 Prepaid insurance $ 0 $ 42,078 Prepaid services/other 0 780 $ 0 $ 42,858 For the year ended December 31, 2023 and 2022 the Company recognized amortization of prepaid expense and insurance of $42,858- and $210,094 respectively.

PROMISSORY NOTE

PROMISSORY NOTE	12 Months Ended
PROMISSORY NOTE	Dec. 31, 2023
PROMISSORY NOTE
PROMISSORY NOTE	NOTE 7: PROMISSORY NOTE On December 31, 2019, Sapphire Biotech, Inc. had entered into a Debt Exchange Agreement whereas the Company assumed three (3) loans totaling $128,375 of Debt owned by Sapphire Diagnostics, LLC which had an interest rate of 6% per annum. In the same Debt Exchange Agreement, the Company assumed four (4) additional loans made to Sapphire in 2019, which had an interest rate of 6% per annum. All seven (7) loans totaling $310,000, plus the aggregate interest accrued thereon of $14,218 making the face value of the new note $324,218. As of December 31, 2023 and 2022 respectively, the principal and accrued interest balances were $-0- and $363,178 respectively. The note was refinanced January 27, 2022. With an effective date of April 01, 2022 the Note is convertible into Axim common shares at a strike price of $0.1075 per share. The interest rate is 3% compounded monthly. The note is due January 27, 2032. This note now shows as a long term convertible note payable (see Note 11). On July 29, 2021, the Company recorded a $210,000 note payable in conjunction with the acquisition of patents from Advanced Tear Diagnostics LLC. The note balance as of December 31, 2021 is $90,000 with accrued interest of $1,515. The note was paid off February 2022 and has a zero balance as of December 31, 2023.

OTHER COMMITMENTS

OTHER COMMITMENTS	12 Months Ended
OTHER COMMITMENTS	Dec. 31, 2023
OTHER COMMITMENTS
OTHER COMMITMENTS	NOTE 8: OTHER COMMITMENTS On July 29, 2021, the Company recorded a $210,000 note payable in conjunction with the acquisition of patents from Advanced Tear Diagnostics LLC. The note balance as of December 31, 2023 and 2022 is $-0- and $-0- with accrued interest of $-0- and $-0-, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2023
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 9: RELATED PARTY TRANSACTIONS Related Party The company has an employment agreement with Catalina Valencia at a rate of $15,000 per month commencing March 17, 2020. The agreement can be terminated with 30 days’ notice by either party. The company has a consulting agreement with Glycodots LLC whereby it will provide the services of Dr. Sergei A. Svarovsky at a rate of $15,000 per month commencing March 17, 2020. The agreement can be terminated with 30 days’ notice by either party. Purchase of Promissory Note and Forbearance Agreement Effective May 4, 2020, the Company acquired from TL-66, a California limited liability company (“Seller”), a promissory note issued to Seller by Dr. Anastassov (“Maker”) dated December 1, 2017, with a face value of $350,000 and a remaining balance due of approximately $100,000 (the “Note”). The purchase price for the Note was $100,000 payable by the Company issuing Seller One Million (1,000,000) restricted shares of the Company’s Common Stock. Effective May 6, 2020, the Company and Maker entered into a Forbearance Agreement whereby the Company agreed to forbear from making any collection efforts on the Note for a period of 24 months so long as Maker has not breached the Separation Agreement. Following 24 months, if there has been no breach of the Separation Agreement by Maker, repayment of the Note, including all principal and unpaid interest, will be waived in full. As of May, 4, 2020 the carrying value of the note receivable was $102,567, the value of the common stock to be issued was $135,000, resulting in a loss of $32,433 accounted as loss on debt extinguishment related to discontinued operations. The balance of the Note Receivable as of December 31, 2023 and 2022 is $-0- and $102,567 excluding interest accrued thereon of $-0- and $1,701, respectively. The note was forgiven in May, 2022.

DUE TO FIRST INSURANCE FUNDING

DUE TO FIRST INSURANCE FUNDING	12 Months Ended
DUE TO FIRST INSURANCE FUNDING	Dec. 31, 2023
DUE TO FIRST INSURANCE FUNDING
DUE TO FIRST INSURANCE FUNDING	NOTE 10: DUE TO FIRST INSURANCE FUNDING On June 25, 2022, the Company renewed its D&O insurance policy with total premiums, taxes and fees for $87,762. A cash down payment of $8,776 was paid on July 6, 2022. Under the terms of the insurance financing, payments of $8,957, which include interest at the rate of 4.92% per annum, are due each month for nine months commencing on July 25, 2022. The policy was cancelled in early 2023 for non payment of premium. On June 25, 2021, the Company renewed its D&O insurance policy with total premiums, taxes and fees for $98,888. A cash down payment of $24,273 was paid on July 7, 2021. Under the terms of the insurance financing, payments of $1,797, which include interest at the rate of 4.420% per annum, are due each month for nine months commencing on July 25, 2021. The total outstanding due to First Insurance Funding as of December 31, 2023 and 2022 is $-0- and $26,781, respectively.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	12 Months Ended
CONVERTIBLE NOTES PAYABLE	Dec. 31, 2023
CONVERTIBLE NOTES PAYABLE
CONVERTIBLE NOTES PAYABLE	NOTE 11: CONVERTIBLE NOTES PAYABLE The following table summarizes convertible note payable of related parties as of December 31, 2023 and 2022: December 31, December 31, 2023 2022 Convertible note payable, due on November 1, 2026, interest at 3.5% p.a. $ 4,000,000 $ 4,000,000 Convertible note Payable MMI due on December 26, 2033 interest at 5.25% p.a. (7) 100,000 Convertible Note Payable John Huemoeller due on January 23, 2033 interest at 4.0% p.a. (6) 250,000 Convertible note payable, due on February 10, 2032, interest at 3.0% p. a. (5) 375,000 Accrued Interest 160,091 261,537 Total $ 4,885,091 $ 4,261,537 Less: unamortized debt discount/finance premium costs 631,123 Convertible notes payable related parties, net 4,253,968 4,261,537 The interest on this note is payable bi-annually every May 1 and November 1. In 2020 the Company was authorized to apply the accounts receivable of $75,074 due from Kannaway towards its accrued interest. On May 1, 2020, the Company agreed to modify its existing convertible note with a principal balance of $4 million, 3.5% interest rate convertible note with the current holder of that note. There were two changes to the existing agreement – (a) the conversion price was reduced from the $1.50 conversion price in the original Note to $0.25 cents in the modified Note and (b) the term of the note was extended from the original maturity date of November 1, 2021, to November 1, 2026. The Company’s stock closed trading on the day of the modification at $0.13 per share. The amendment of this convertible Note was also evaluated under ASC Topic 470-50-40,”Debt Modifications and Extinguishments.” Based on the guidance, the instruments were determined to be substantially different due to the change in the conversion price being substantial, and debt extinguishment accounting was applied. The fair value of the modified convertible note was not different than the carrying value of the original note as such no extinguishment loss was recorded, The Note prior to the amendment of approximately $4 million, and the fair value of the Note and embedded derivatives after the amendment of approximately $4 million. There were no unamortized debt issuance costs and the debt discount associated with the original 2018 Note. On January 23, 2023, Creditor agreed to waive and forfeit all interest accrued on the MMI Note through December 31, 2022, in the aggregate amount of $261,537, and to waive all prior defaults on the MMI Note through the Effective Date. Interest shall accrue on the MMI Note at the original rate of 3.5% per annum through September 30, 2023, and be payable on that date. Thereafter interest will be payable on a monthly basis beginning on August 1, 2023. In addition, the Conversion Price for the MMI Note is hereby reduced from $0.25 to $0.075 the reduction in conversion price was also effective January 23, 2023. This Agreement serves to modify and amend the MMI Note as set forth herein, in all other respects the terms of the MMI Note remain in full force and effect. The Company determined that the debt modification including conversion feature added resulted in a debt extinguishment due to the change in the fair values exceeding 10% of the debt carrying value. As a result of the debt modification the company recorded a gain on Extinguishment of debt in the amount of $261,537. For the years ended December 31, 2023 and 2022, interest expense was $140,000 and $261,537, respectively. As of December 31, 2023 and 2022, the balance of secured convertible note was $4,140,000 and $4,261,537 which included $140,000 and $261537 accrued interest, respectively. The following table summarizes convertible note payable as of December 31, 2023 and 2022: December 31, December 31, 2023 2022 Convertible note payable, due on October 1, 2029, interest at 3.5% p.a. (1) $ 484,478 $ 484,478 Convertible Note Payable, due on January 27,2032 interest at 3% p.a. (4) 367,931 367,931 Convertible note payable, due on October 1, 2029, interest at 3.5% p.a. (2) 500,000 500,000 Convertible note payable, due on February 10, 2032, interest at 3.0% p. a. (5) 425,000 1,150,000 Convertible note payable, due on December 31, 2034, interest at 3% p.a. (3) 190,000 190,000 Convertible note payable, due on May 23, 2033, interest at 3.75% p.a. see 8 below 250,000 - Convertible note payable, due on May 23, 2033, interest at 3.75% p.a. see 8 below 325,000 - Accrued interest (The accrued interest and principal are both included in the captions titled “convertible note payable” in the balance sheet) 76,163 274,442 Total 2,618,572 2,966,851 Less: unamortized debt discount/finance premium costs (1,209,806 ) (1,583,435 ) Convertible note payable, net $ 1,408,766 $ 1,383,416 (1) On September 16, 2016, we entered into a convertible note purchase agreement (the “Convertible Note Purchase Agreement” or “Agreement”) with a third-party investor. Under the terms of the Convertible Note Purchase Agreement the investor may acquire up to $5,000,000 of convertible notes from the Company. With various closings, under terms acceptable to the Company and the investor as of the time of each closing. Pursuant to the Agreement, on September 16, 2016 the investor provided the Company with $850,000 secured convertible note financing pursuant to four (4) Secured Convertible Promissory Notes (the “Notes”). Each of the Notes matures on October 1, 2029, and pay 3.5% compounded interest paid bi-annually. The Note are secured by the assets of the Company, may not be pre-paid without the consent of the holder, and are convertible at the option of the holder into shares of the Company common stock at a conversion price equal to $0.2201 per share. As of December 31, 2023 and December 31, 2022 respectively, the balance of secured convertible notes was $501,811 and $590,945, which included $17,333 and $106,467 accrued interest, respectively. See below for debt modification treatment. (2) On October 20, 2016, a third-party investor provided the Company with $1,000,000 secured convertible note financing pursuant to three (3) Secured Convertible Promissory Notes (the “Notes”). Each of the Notes mature on October 1, 2029 and pay 3.5% compounded interest paid bi-annually. The Notes are secured by the assets of the Company, may not be pre-paid without the consent of the holder, and are convertible at the option of the holder into shares of the Company’s common stock at a fixed conversion price equal of $0.2201 per share. The investor paid cash of $500,000 for one of the Notes and issued to the Company two (2) secured promissory notes of $250,000 each for two (2) Convertible Notes of $250,000 each. The two secured promissory notes issued by the investor (totaling $500,000) as payment for two (2) secured Notes totaling $500,000 mature on February 1, 2017 ($250,000) and March 1, 2017 ($250,000), bear interest at the rate of 1% per annum, are full recourse and additionally secured by 10,486,303 shares of Medical Marijuana, Inc. (Pink Sheets symbol: MJNA) and were valued at $858,828 based upon the closing price of MJNA on October 20, 2016. A debt discount was recorded related to beneficial conversion feature inn connection with this convertible note of $499,318, related to the beneficial conversion feature of the note to be amortized over the life of the note or until the note is converted or repaid. As of December 31, 2023 and December 31, 2022 respectively, this note has not been converted and the balance of secured convertible notes was $517,888 and $610,104, which included $17,888 and $110,104 accrued interest, respectively. See below for debt extinguishment treatment. (1) & (2) On January 23, 2023, Creditor agreed to waive and forfeit all interest accrued on the Secured Notes through December 31, 2022, in the aggregate amount of $216,572. All prior defaults on the Secured Notes are hereby waived through the Effective Date, and the next interest payments due on each of the Secured Notes is extended from April 1, 2023, to July 1, 2023. In addition, the Conversion Price for each of the Secured Notes is hereby reduced from $0.2201 to $0.04. The Agreement served to modify and amend each of the Secured Notes as set forth above, in all other respects the terms of the Secured Notes remained in full force and effect. The Company determined that the debt modification including conversion feature added resulted in a debt extinguishment due to the change in the fair values exceeding 10% of the debt carrying value. The Renegotiation of the above TL-66 notes was deemed to be a debt extinguishment resulting in Amortization of the remaining debt discount of $381,760 and recognition of the Beneficial conversion feature upon modification of $209,522. And a gain on conversion of $35,537 calculated by comparing fair value of new note to old note including accrued interest. (3) On December 31, 2019, Sapphire Biotech, Inc. entered into a Convertible Note Purchase Agreement whereas the Company issued a convertible note with a face value of $190,000 with a compounding interest rate of 3% per annum, the interest shall be payable annually beginning on December 31, 2020 until the maturity date of December 31, 2034, at which time all principal and interest accrued thereon shall be due and payable. The Convertible Note is secured by substantially all the Company’s tangible and intangible assets. In addition, the Convertible Note includes various non-financial covenants including the Company may not enter into any agreement, arrangement or understanding of any kind that would result in a transaction, or series of transactions, that would result in the sale of 50% or more of the Company’s capital stock without the prior approval of the holder. Upon issuance, the Convertible Note was convertible into shares of the Company’s common stock at $1.90 per share. At December 31, 2019, the Company determined that the Convertible Note contained a beneficial conversion feature for which a full discount was recorded on the Convertible Note. The fair market value of the Company’s common stock was based upon the estimated per share acquisition price per the pending acquisition of the Company. The discount of $190,000 will be amortized using the effective interest method and will be fully amortized by December 31, 2034. On March 17, 2020, the Company entered into a Share Exchange Agreement (“Agreement”) with Sapphire Biotech, Inc., a Delaware corporation (“Sapphire”) and all of the Sapphire stockholders (collectively, the “Sapphire Stockholders”). Following the closing of the transaction, Sapphire will become a wholly owned subsidiary of AXIM. Under the terms of the Agreement, the Company intends to assume the convertible notes in the principal amounts of $190,000. After the acquisition, the Convertible Note was able to convert 6,000,000 shares of Axim’s common stock. Upon assumption of the note, the Company recorded a beneficial conversion feature of $190,000. As of December 31, 2023 and December 31, 2022, the balance of secured convertible note was $195,701 and $207,116, which included $5,701 and $17,116 accrued interest, respectively. On January 27, 2023, Creditor agreed to waive and forfeit all interest accrued on the Sapphire Note through December 31, 2022, in the aggregate amount of $17,115 and to waive all prior defaults on the Sapphire Note through the Effective Date. This was not deemed to be a debt extinguishment since the waiver of accrued interest was not deemed to produce a change in cash flow greater than 10%. The company recorded a gain on modification of $17,117 resulting from forgiveness of accrued interest. (4) On January 27, 2022, Sapphire Bitotech entered into a debt exchange agreement (effective April 1 2022) whereas the company exchanged a convertible note with a balance of 367,931 including accrued interest for a new note charging interest at a rate of 3% per annum first interest payment due January 27, 2023 compounded monthly. The maturity date is January 27, 2032. Upon issuance was convertible into shares of the Company’s common stock at a conversion price of $0.10 per share. As of December 31, 2023 and December 31, 2022, the balance of secured convertible note was $378,066 and $378,193, which included $10,135 and $10,262 accrued interest, respectively. This was not deemed to be a debt extinguishment. On January 23, 2023, Creditor agreed to waive and forfeit all interest accrued on the TL-66 Note through January 27, 2023, in the aggregate amount of $11,190, and to waive all prior defaults on the TL-66 Note through the Effective Date. This was not deemed to be a debt extinguishment since the waiver of accrued interest was not deemed to produce a change in cash flow greater than 10%. The company recorded a gain on modification of $11,190 resulting from forgiveness of accrued interest. Convertible Note payable – related party (officer) (5) Convertible Notes Effective February 10, 2022, the Company issued seven convertible notes to a series of investors having an aggregate face value of $1,325,000 in exchange for $1,325,000 in cash (the “Convertible Notes”). One of the Convertible Notes, face value $25,000, was purchased by Blake N. Schroeder who is a director of the Company. Each of the Convertible Notes is (i) unsecured; (ii) bears interest at a rate of 3% per annum; (iii) matures on February 10, 2032; and (iv) is convertible, in whole or in part, at any time by the holder, into restricted shares of the Company’s common stock at a conversion price equal to the lesser of $0.08125 or 70% of the average of the two lowest closing prices of the Company’s common stock in the ten trading days preceding any particular conversion, provided, the holder is prohibited from converting the convertible note, or portion thereof, if such conversion would result in beneficial ownership by the holder and its affiliates of more than 4.999% of Company’s issued and outstanding common stock as of the date of the conversion. A debt discount was recorded related to beneficial conversion feature in connection with this convertible note of $1,325,000, which to be amortized over the life of the note or until the note is converted or repaid. During the year ended December 31, 2022, $175,000 of the note and accrued interest of $2,840 was retired and converted to 5,665,636 common shares valued at $349,535 and as a result recognized a loss on extinguishment of $111,807, including cancellation of balance debt discount of $167,571 and a gain due to cancellation of derivative liabilities as of date of settlement of $227,459 During the year ended December 31, 2023, $350,000 of the note and accrued interest of $30,858 was retired and converted to 22,207,486 common shares valued at $688,432 and as a result of the debt modification the company recognized a loss on extinguishment of $626,414, including cancellation of balance debt discount of $318,840 and a loss on issuance of the shares of $307,574 and a gain due to cancellation of derivative liabilities as of date of settlement of $624,490. As of December 31, 2023 and December 31, 2022, respectively, the principal and accrued interest balances were $822,735 and $1,180,492 respectively, which include accrued interest of $22,735 and $304,922,840, respectively. During the year’s ended December 31, 2023 and 2022 respectively, the Company amortized the debt discount on all the notes of $176,428, $178,692, respectively. As of December 31, 2023 and December 31, 2022, unamortized debt discount was $1,840,929 and $1,583,435, respectively. (6) As of December 31, 2022, the Company owed to the Executive, for employment in his capacity as CEO of AXIM, $512,500 of unpaid salary which is overdue and payable immediately. Executive and AXIM desired to enter into this Agreement in order resolve the Amount Due in a way that preserves the Company’s working capital and incentivizes and retains Executive. Executive agreed to Issuance of Convertible Note as Partial Satisfaction of the Amount Due. $250,000 of the Amount Due will be paid by issuing to Executive a convertible note, face value $250,000 (the "Convertible Note") Executive agreed that he shall waive/forfeit $50,000 of the Amount Due, leaving a remaining balance after such waiver of $212,500 ($512,500 minus $250,000 for the Convertible Note = $262,500 minus $50,000 waiver = $212,500), which shall not be payable at any time prior to July 1, 2023, and that Executive shall have no right prior to July 1, 2023 to seek payment of the remaining balance of the Amount Due. Executive further agrees that if in the reasonable discretion of the Board of Directors full payment of the remaining balance of the Amount Due on July 1, 2023 ($212,500) is too burdensome for the Company’s working capital position at that time, then Executive will either grant an additional 3-month extension for the payment of the remaining Amount Due or engage in good faith discussions with the Board in order to enter into a payment plan for the remaining Amount Due, or a combination of both. Payment of Principal and Interest. From the date of this Convertible Note (the “Note” or “Convertible Note”), interest shall be payable annually on the basis of a three hundred sixty (360) day year and compounded on a yearly basis at a rate equal to Four Percent (4%) per annum (the “Interest Rate”). beginning on January 23, 2024 until the maturity date of January 23, 2033, at which time all principal and interest accrued thereon shall be due and payable. Upon issuance, the Convertible Note was convertible into shares of the Company’s common stock at $0.01 per share. At January 23, 2023, the modification date, the Company determined that the Convertible Note contained a beneficial conversion feature for which a full discount was recorded on the Convertible Note. The fair market value of the Company’s common stock was based upon the estimated per share acquisition price per the pending acquisition of the Company. The discount of $250,000 will be amortized using the effective interest method and will be fully amortized by January 23, 2033. This is a new note accounted for by recording the note at face value and a debt discount of $250,000 which will be amortized over the life of the note. As of December 31, 2023 and December 31, 2022 the balance due on the note was $259,361 and $-0- including accrued interest of $9,361 and $-0- respectively. Convertible note related party MMI (7) The Company entered into a Convertible Note Purchase Agreement (“CNPA”) with its affiliated shareholder, Medical Marijuana, Inc. pursuant to the CNPA, the Company has issued an initial note dated December 26, 2023, in the principal amount of $100,000. Due December 26, 2033. Interest payable at 5.25% beginning December 26, 2024. The note is convertible at the lesser of .01 or 70% of the average two lowest closing prices of the company’s stock in the ten trading days prior to any particular conversion. The Board of Directors also approved the CNPA and the sale and the further issuance of notes in the aggregate principal amount of $750,000 to Medical Marijuana, Inc. As of December 31, 2023 and December 31, 2022 the balance due on the note was $100,073 and $-0- including accrued interest of $73 and $-0- respectively. (8) Effective May 23, 2023, the Company issued 5 convertible notes to a series of investors having an aggregate face value of $575,000 in exchange for $575,000 in cash. Each of the Convertible Notes is (i) unsecured; (ii) bears interest at a rate of 3.75% per annum; (iii) matures on May 23, 2033; and (iv) is convertible, in whole or in part, at any time by the holder, into restricted shares of the Company’s common stock at a conversion price equal to the lesser of $0.01 or 70% of the average of the two lowest closing prices of the Company’s common stock in the ten trading days preceding any particular conversion, provided, the holder is prohibited from converting the convertible note, or portion thereof, if such conversion would result in beneficial ownership by the holder and its affiliates of more than 4.999% of Company’s issued and outstanding common stock as of the date of the conversion. A debt discount was recorded related to beneficial conversion feature in connection with this convertible note of $575,000, which to be amortized over the life of the note or until the note is converted or repaid. As of December 31, 2023 and December 31, 2022 the balance due on the note was $588,026 and $-0- including accrued interest of $13,026 and $-0- respectively. Debt Obligations - 2022 Effective February 10, 2022, The Company issued the following debt obligations in exchange for cash. A portion of the funds received by the Company were used to pay off the GS Capital Partners, LLC note, as discussed below. Short Term Promissory Notes Effective February 10, 2022, the Company issued two short term notes, each having a face amount of $250,000, in exchange for a total of $500,000 in cash (the “Short Term Promissory Notes”). The Short Term Promissory Notes bear interest at the rate of 1.5% per annum and were due and payable on or before March 10, 2022, unless demand for payment is made prior to such date. Both the notes were paid in full in February 2022.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	12 Months Ended
DERIVATIVE LIABILITIES	Dec. 31, 2023
DERIVATIVE LIABILITIES
DERIVATIVE LIABILITIES	NOTE 12: DERIVATIVE LIABILITIES Upon the issuance of certain convertible note payable having a variable conversion rate, the Company determined that the features associated with the embedded conversion option embedded in the debt, should be accounted for at fair value, as a derivative liability. On February 10, 2022 i.e. on the date of issuance of derivative instrument, the Company estimated the fair value of the embedded derivatives of $2,641,846 using the Black-Scholes Pricing Model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 163.09%, (3) risk-free interest rate of 3.92%, and (4) expected life of 10 years. The value of notes $1,325,000 was debited to beneficial conversion feature and the balance $1,316,846 was recorded as non-cash interest expenses under interest expenses in statement of operation. During 2023 the company issued derivative instruments and on the dates of issuance the Company estimated the fair value of the embedded derivatives of $1,465,000 using the Black-Scholes Pricing Model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 150.19%, (3) risk-free interest rate of 3.92, and (4) expected life of 10 years. The value of notes $675,000 was debited to beneficial conversion feature and the balance $790.000 was recorded as non-cash interest expenses under interest expenses in statement of operation. On December 31, 2022, the Company estimated the fair value of the embedded derivatives of $1,648,831 using the Black-Scholes Pricing Model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 162.72%, (3) risk-free interest rate of 2.32%, and (4) expected life of 9.86 years. The change of $ was recorded as gain on change in fair value of derivative liabilities for the year ended December 31, 2022. On December 31, 2023, the Company estimated the fair value of the embedded derivatives of $2,482,723 using the Black-Scholes Pricing Model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 150.19%, (3) risk-free interest rate of 3.88%, and (4) expected life of 9.86 years. The change of $ 6.618 was recorded as gain on change in fair value of derivative liabilities for the year ended December 31, 2023. The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the year ended December 31, 2022 and 2023: Balance, December 31, 2021 $ 0 Issuance of convertible note payable 2,641,846 Issuance of shares in exchange for convertible note payable (227,459 ) Mark to market (765,556 ) Balance, December 31, 2022 $ 1,648,831 Balance, December 31, 2022 $ 1,648,831 Issuance of convertible note payable 1,465,000 Issuance of shares in exchange for convertible note payable 624,490 ) Mark to market (6618 ) Balance, December 31, 2023 $ 2,482,723

STOCK INCENTIVE PLAN

STOCK INCENTIVE PLAN	12 Months Ended
STOCK INCENTIVE PLAN	Dec. 31, 2023
STOCK INCENTIVE PLAN
STOCK INCENTIVE PLAN	NOTE 13: STOCK INCENTIVE PLAN On May 29, 2015 the Company adopted its 2015 Stock Incentive Plan. Under the Plan the Company may issue up to 10,000,000 S-8 shares to officers, employees, directors or consultants for services rendered to the Company or its affiliates or to incentivize such parties to continue to render services. S-8 shares are registered immediately upon the filing of the Plan and are unrestricted shares that are free-trading upon issuance. On May 20, 2021 the board consent increased the issue up to 20,000,000 shares. Subsequently that amount was raised to 40,000,000 shares As of December 31, 2023 and 2022, there were 25,881,671 and 9,806,000 shares available for issuance under the Plan. On August 22, 2022, 13,500,000 options were issued with a strike price of $0.052; 5,750,000 vesting immediately and the balance vesting between six months and a year from issuance. On December 9, 2022, 900,000 options were issued with a strike price of $0.10; all of them vesting immediately. On May 9, 2023 2,000,000 in options were issued with a strike price of 0.21 per share vesting over 6 months. On September 1, 2023 1,000,000 in options were issued with a strike price of 0.023 per share vesting over 3 months. For the years ended December 31, 2023 and 2022 the Company recorded compensation expense of $197,727 and $1,107,494 respectively.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	12 Months Ended
STOCKHOLDERS DEFICIT	Dec. 31, 2023
STOCKHOLDERS DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 14: STOCKHOLDERS’ DEFICIT Preferred Stock The Company has authorized 5,000,000 shares of preferred stock, with a par value of $0.0001 per share. Of the 5,000,000 authorized preferred shares, 4,000,000 are undesignated “blank check” preferred stock. The Company may issue such preferred shares and designate the rights, privileges and preferences of such shares at the time of designation and issuance. As of December 31, 2023, and 2022 there are -0- and -0- shares of undesignated preferred shares issued and outstanding, respectively. There are zero shares issued and outstanding of Series A and Series B Preferred stock as of December 31, 2023. Series C Convertible Preferred Stock On August 17, 2016 the Company designated up to 500,000 shares of a new Series C Convertible Preferred Stock (Series C Preferred Stock). The holders of the Series C Preferred are entitled to elect four members to the Company’s board of directors and are entitled to cast 100 votes per share on all other matters presented to the shareholders for a vote. Each share of Series C Convertible Preferred is convertible into one share of the Company’s common stock. The Series C Convertible Preferred designation contains a number of protective and restrictive covenants that restrict the Company from taking a number of actions without the prior approval of the holders of the Series C Preferred or the unanimous vote of all four Series C Directors. If at any time there are four Series C Directors, one such director must be independent as that term is defined in the Series C designation. Any challenge to the independence of a Series C Director is a right conferred only upon the holders of the Series B Convertible Preferred Stock and may only be made by the holders of the Series B Convertible Preferred Stock. On August 18, 2016 the Company issued all 500,000 shares of its newly designated Series C Preferred Stock to MJNA Investment Holdings, LLC in exchange for cash of $65,000. As the holders of the Series C Preferred Stock, MJNA Investment Holdings, LLC has designated Dr. Timothy R. Scott, John W. Huemoeller II, Robert Cunningham and Blake Schroeder as their four Series C Directors. On February 20, 2019, MJNA Investment Holdings LLC (“Seller”) sold its 500,000 shares of AXIM Biotechnologies, Inc.’s, a Nevada corporation (the “Company”) Series C Preferred Stock to Juniper & Ivy Corporation, a Nevada corporation (“Purchaser”) for a purchase price of $500,000 (the “Purchase Price”) pursuant to a Preferred Stock. Purchase Agreement (the “Purchase Agreement”). Payment of the Purchase Price was made as follows (i) a $65,000 payment made by check payable to Seller, which Purchaser borrowed from an unrelated third-party and which has no recourse against the Series C Preferred Stock or assets of Purchaser (the “Loan”), and (ii) the issuance by Purchaser to Seller of a promissory note, face value, $435,000, which has no recourse against the Series C Preferred Stock or assets of Purchaser (the “Note”). The Company’s Chief Executive Officer John W. Huemoeller II is the President of Purchaser. Mr. Huemoeller provided a personal guaranty for the Loan and the Note. The holders of the Series C Preferred Stock are entitled to elect four members to the Company’s Board of Directors and are entitled to cast 100 votes per share on all other matters presented to the shareholders for a vote. As a result of this transaction, a change in control has occurred. Common Stock The Company has authorized 1,000,000,000 shares of common stock, with a par value of $0.0001 per share. As of December 31, 2023, and 2022, the Company had 245,929,403 and 192,441,917 shares of common stock issued and outstanding, respectively. 2023 Transactions: The Company converted debt of $380,858 including accrued interest of $30,858 in exchange for 22,207,486 shares. these shares were issued at $0.031 resulting in extinguishment of debt Beneficial conversion payment of interest ($688,432) and Debt modifications / conversions feature worth ($459,522). Common stock issued under s-1 23,000,000 shares in exchange for cash $514,931. Common Stock issued stock purchase agreement 7,280,000 in exchange for equipment valued at $72,800 and recorded a loss on issuance of $80,080. 2022 Transactions: During January 2022, the Company issued 519,247 shares for cash of gross proceeds of $75,000 pursuant to various stock purchase agreements. The cash was received in the fourth quarter 2021 and first quarter 2022. The Company also issued warrants to purchase an aggregate of 519,247 shares of common stock at an average exercise price of $0.315 per share. The warrants are exercisable within a 3-year period from issuance. In January 2022, the Company issued 7,000,000 shares of its common stock pursuant to its asset acquisition of Advanced Tear Diagnostics which was under common stock to be issued. In January 2022, the Company issued 302,115 of its shares of common stock, valued at $100,000, in exchange for services which have been recorded as a prepaid expense. On January 11, 2022, the company issued 282,759 shares of common stock upon the exercise of 500,000 options at an exercise price of $0.126 a share. This exercise was performed on a cashless basis. In March 2022, the Company issued 624,290 of its shares of common stock pursuant to a stock purchase agreement for cash gross proceeds of $55,000. In March 2022, the Company issued 173,390 shares of its common stock, valued at $32,944, in settlement of interest due to prepayment of a note and the Company recognized a loss on conversion of $11,081 under loss on extinguishment of debt in statement of operation. In March 2022, the company issued 500,000 of its shares of common stock, valued at $79,500 in exchange for services related to the arrangement of meetings and conferences. The Company also issued 10,750,000 shares of its common stock January thru June of 2022 for cash of $973,495 pursuant to an equity purchase agreement, dated on May 14, 2021, which shares were registered pursuant to that S-1 Registration Statement filed by the Company with the SEC on May 14, 2021, and declared effective by the SEC on June 22, 2021. The Company issued 891,610 of its shares to settle the amounts owed to George Anastassov and Lekhram Changoer. The debt totaled $60,000 and the company recognized a loss on settlement of $4,196. The Company issued 3,544,247 of its shares in settlement of claims made by individuals pursuant to various stock Purchase agreements. The company recognized a current period loss of $226,171 as a result of this settlement. During the year ended December 31, 2022 the company issued 20,977,638 shares pursuant to its S-1 for cash of $1,333,266. On July 14, 2022, the Company entered into the Equity Purchase Agreement with Cross & Company, pursuant to which we have the right to “put,” or sell, up to $30,000,000 worth of shares of our common stock to Cross. As provided in the Equity Purchase Agreement, we may require Cross to purchase shares of our common stock from time to time by delivering a put notice to Cross specifying the total number of shares to be purchased (such number of shares multiplied by the purchase price described below, the “Investment Amount”); provided there must be a minimum of ten trading days between delivery of each put notice. We may determine the Investment Amount, provided that such amount may not be more than 300% of the average daily trading volume in dollar amount for our common stock during the five trading days preceding the date on which we deliver the applicable put notice, unless waived by Cross in its sole discretion. Additionally, such amount may not be lower than $10,000 or higher than $250,000. Cross will have no obligation to purchase shares under the Equity Line to the extent that such purchase would cause Cross to own more than 4.99% of our issued and outstanding shares of common stock. The Company also issued 8,000,000 shares of its common stock January thru December of 2022 for cash of $234,844 and a subscription receivable of $46,000 under an equity purchase agreement, dated on July 14, 2022, which shares were registered pursuant to that S-1 Registration Statement filed by the Company with the SEC on July 25, 2022, and declared effective by the SEC on August 4, 2022. The subscription amount of $46,000 was received subsequent to December 31 2022. This was shown as subscription receivable on the equity statement. The company received advance of $47,720 that will be offset against future puts. Also during year ended December 31, 2022 the company issued 14,837,874 shares pursuant to various stock purchase agreements for cash of $455,000. The Company converted debt of $177,840 including accrued interest of $2,840 in exchange for 5,665,636 shares of its stock valued at $349,535 and as a result recognized a loss on extinguishment of $111,807, including cancellation of balance debt discount of $167,571 and a gain due to cancellation of derivative liabilities as of date of settlement of $227,459. On May 14, 2021, The Company entered into the Equity Purchase Agreement with Cross, pursuant to which we have the right to “put,” or sell, up to $10,000,000 worth of shares of our common stock to Cross. As provided in the Equity Purchase Agreement, we may require Cross to purchase shares of our common stock from time to time by delivering a put notice to Cross specifying the total number of shares to be purchased (such number of shares multiplied by the purchase price described below, the “Investment Amount”); provided there must be a minimum of ten trading days between delivery of each put notice. We may determine the Investment Amount, provided that such amount may not be more than 500% of the average daily trading volume in dollar amount for our common stock during the five trading days preceding the date on which we deliver the applicable put notice, unless waived by Cross in its sole discretion. Additionally, such amount may not be lower than $10,000 or higher than $1,000,000. Cross will have no obligation to purchase shares under the Equity Line to the extent that such purchase would cause Cross to own more than 4.99% of our issued and outstanding shares of common stock.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	12 Months Ended
STOCK OPTIONS AND WARRANTS	Dec. 31, 2023
STOCK OPTIONS AND WARRANTS
STOCK OPTIONS AND WARRANTS	NOTE 15: STOCK OPTIONS AND WARRANTS Options to purchase common stock are granted at the discretion of the Board of Directors, a committee thereof or, subject to defined limitations, an executive officer of the Company to whom such authority has been delegated. Options granted to date generally have a contractual life of ten years. The stock option activity for years ended December 31, 2023 and 2022 is as follows: Options Outstanding Weighted Average Exercise Price Outstanding at December 31, 2021 10,960,715 $ 0.37 Granted 14,400,000 0.045 Exercised (500,000 ) 0.002 Expired or canceled (3,000,000 ) 0.057 Outstanding at December 31, 2022 21,860,715 $ 0.049 Granted 3,000,000 0.02 Exercised Expired or Cancelled (742,386 ) Outstanding December 31, 2023 24,118,329 $ 0.13 The following table summarizes the changes in options outstanding, option exercisability and the related prices for the shares of the Company’s common stock issued to employees and consultants under a stock option plan at December 31, 2023 and 2022: During 2022 3,000,000 in options issued to John Huemoeller were canceled to allow for issuances to other employees. As of December 31, 2023 Options Outstanding Options Exercisable Weighted Average Exercise Price ($) Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price ($) Number Exercisable Weighted Average Exercise Price ($) $ 0.15 24,118,329 8.0 $ 0.013 22,313,683 $ 0.013 As of December 31, 2022 Options Outstanding Options Exercisable Weighted Average Exercise Price ($) Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price ($) Number Exercisable Weighted Average Exercise Price ($) $ 0.15 21,860,715 9.0 $ 0.049 18,341,741 $ 0.049 The Company determined the value of share-based compensation for options vested using the Black-Scholes fair value option-pricing model with the following weighted average assumptions: December 31, December 31, 2023 2022 Expected life (years) 10 10 Risk-free interest rate (%) 3.53 3.96 Expected volatility (%) 224 229 Dividend yield (%) - - Weighted average fair value of shares at grant date $ - $ 1.74 For the years ended December 31, 2023 and 2022 stock-based compensation expense related to vested options was $197,727 and $1,107,494 respectively. Warrants The following table summarizes warrant activity during the year ended December 31, 2023 and 2022: Number of Warrants Weighted Average Exercise Price Outstanding at December 31, 2020 - $ - Granted 3,025,000 0.71 Forfeited/Cancelled - - Exercised - - Outstanding at December 31, 2021 3,025,000 $ 0.71 Granted 519,247 0.31 Exercised Outstanding at December 31, 2022 and 2023 3,544,247 $ 0.65 All outstanding warrants are exercisable at December 31, 2023 and there was no unrecognized stock-based compensation expense related to warrants.

COMMITMENT AND CONTINGENCIES

COMMITMENT AND CONTINGENCIES	12 Months Ended
COMMITMENT AND CONTINGENCIES	Dec. 31, 2023
COMMITMENT AND CONTINGENCIES
COMMITMENT AND CONTINGENCIES	NOTE 17: COMMITMENT AND CONTINGENCIES On January 2, 2019 the Company entered into the term of Executive’s employment agreement, at a base salary of $10,000 per month with John W. Huemoeller II to serve as its Chief Executive Officer. The Company and Executive acknowledge and agree that Executive’s employment hereunder shall at all times be “at will,” which means that either Executive may resign at any time for any reason or for no reason, and that the Company may terminate Executive’s employment at any time for any reason or for no reason, in either case, subject to the applicable provisions of this Agreement. In further consideration for Executive’s services and subject to the approval of the Board, Executive will be granted an option to purchase 2,000,000 shares of the Company’s common stock (the “Option Shares”). The option will be subject to the terms and conditions applicable to stock options granted under the Company’s 2015 Stock Incentive Plan, as amended from time to time (the “Plan”), and as described in the Plan and the stock option agreement, which Executive will be required to sign. 50% of the Option Shares shall vest on the date of grant and the remaining 50% of the Option Shares shall vest on the 12- month anniversary of the grant date, subject to Executive’s continued employment by the Company. The exercise price per share will be equal to the fair market value per share on the date of grant, as determined by the last closing price of the Company’s common stock the day prior to grant. Beginning in October 2019, the board decided to increase CEO base salary to $35,000 per month. On April 24, 2017 the company entered into an employment agreement with Robert Malasek, its Chief Financial Officer and Secretary. The agreement does not have a set term and may be terminated at any time by the Company or Mr. Malasek with proper notice. The shares were issued in the 1 st Industry Sponsored Research Agreement— Sapphire entered into the Industry Sponsored Research Agreement (“SRA”) effective February 7, 2020 to test and confirm the inhibitory activity of SBI-183 (exclusively licensed on January 13, 2020) and SBI-183 analogs, including those synthesized by the Company. The testing will include cell-based in vitro assays, NMR binding studies and testing to determine if SBI-183 enhances the activity of cytotoxic drugs in vitro. Animal studies will also be conducted under the SRA. Specifically, SBI-183 analogs will be evaluated in a mouse model of triple negative breast cancer using human tumor xenografts. The work will be performed over a period of one year with the total cost of the SRA totaling $150,468 paid prior to acquisition. For the year December 31, 2021, the Company recorded research and development expenses of $284,869. This agreement is now being renegotiated. On August 25, 2020, we signed an exclusive licensing, manufacturing and distribution agreement with Empowered Diagnostics LLC to execute the high-volume production of our rapid point-of-care diagnostic test. AXIM and Empowered have completed the technology transfer and Empowered Diagnostics has built out their production facility to be able to manufacture millions of our neutralizing antibody tests for COVID-19 per month. In exchange for this license Empowered will pay Axim a royalty on net sales on all licensed products sold by Empowered covered by this license which global with the exception of Mexico. This agreement was cancelled in February, 2022. On September 15, 2022, the company entered into a license and distribution agreement for its Lactoferrin dry eye test, Ige allergy test for allergic conjunctivitis and quantitative MMp-9 test to identify ocular surface inflammation. The licensee is Versea Ophthalmics, LLC, A Delaware Limited Liability Company. The agreement will provide Verséa with the exclusive commercial right to AXIM’s proprietary portfolio of point-of-care (POC) lab testing readers and three key biomarker diagnostic tests designed specifically to assist eye-care physicians in detecting and quantifying biomarkers associated with aqueous deficient Dry Eye Disease and non-specific allergic conjunctivitis. The three AXIM’s key biomarker tests – the Ocular Immunoglobulin E (IgE) test, the Lactoferrin test, and the future MMP-9 test – require the collection of 0.5 microliters in tears and provide quantitative results in under 10 minutes, an industry-leading return time. Verséa plans to launch IgE and Lactoferrin tests at the upcoming 2022 American Academy of Ophthalmology (AAO) and American Academy of Optometry (AAOPT) conferences. The MMP-9 test is anticipated to follow in the next 18-24 months. In recent months, AXIM has been preparing for the scaling of production of its tests in anticipation of an agreement such as the one reached with Verséa and is now prepared to support new orders associated with the agreement and subsequent launch. Due to the Agreement, the positions of: (i) National Sales Director; and (ii) Chief Medical Officer held by Jeff Busby and Dr. Joseph Tauber, respectively, were no longer necessary for Company operations and, therefore, eliminated. The Company received an initial license fee of $150,000 and has the right to cancel the agreement if minimum sales targets are not reached. This amount was recorded as deferred revenue and amortized over 5 years beginning September 15, 2022. During the year ended December 31, 2023 and 2022, the Company amortized $ and $8,875. The carrying balance as of December 31, 2023 and 2022 was $ and $141,125, respectively. The Company also received $192,000 towards sale of its IgE and Lactoferrin tests. The tests were not shipped as of December 31, 2022 so the amount was disclosed as deferred revenue as of December 31, 2023. Operating Lease Lease Agreement—On March 29, 2023, Sapphire entered into a 3-year lease agreement (“Lease”) renewal to stay in the same space. with monthly base rent in the 1st year $8,014, 2nd year $8,335 and 3rd year $8668 and a final payment of $9,014 at implicit interest rate of 6%. Upon commencement of the Lease, the lease will expire on May 31, 2026. Lease Agreement—On March 3, 2020, Sapphire entered into a 3-year lease agreement (“Lease”) to relocate to a larger space within the same business park. The new space totals 1,908 square feet with monthly base rent in the 1st year $4,713, 2nd year $4,854 and 3rd year $5,000 at implicit interest rate of 6%. Upon commencement of the Lease on April 25, 2020, the previous lease will expire. Operating Leases - Right of Use Assets and Purchase Commitments Right of Use Assets We have operating leases for office space that expire through 2026. Below is a summary of our right of use assets and liabilities as of December 31, 2023. Right-of-use assets $ 227,029 Lease liability obligations, current $ 94,829 Lease liability obligations, noncurrent 137,044 Total lease liability obligations $ 231,873 Weighted-average remaining lease term 2.42 years Weighted-average discount rate 6 % The following table summarizes the lease expense for the years ended December 31, 2023 and 2022: December 31, December 31, 2023 2022 Operating lease expense $ 99,050 * $ 75,732 Short-term lease expense 43,936 38,790 Total lease expense $ 142,986 $ 114,522 *We recorded $99,050 of operating lease expense this includes $18,108 of maintenance charges. Approximate future minimum lease payments for our lease liability over the remaining lease periods as of December 31, 2023, are as follows: 2024 $ 98,736 2025 102,684 2026 43,686 Total minimum payments 245,106 Less: amount representing interest (18,079 ) Total $ 227,027 Litigation Litigation: The company has been named as a defendant in the following legal action: Innovative Medical Supplies, LLC v. Advanced Tear Diagnostics, LLC, Case No. 37-2021-00032000-CU-FR-CTL filed in the Superior Court of the State of California, County of San Diego. Allegations: The Company has been named as a defendant in this litigation. The Second Amended Complaint (“SAC”) alleges causes of action of Fraud; Conspiracy to Defraud; Unjust Enrichment/Constructive Trust, Intentional Interference with Contract; and Interference with Economic Relations against the Company. The SAC prays for relief of Compensatory damages and other Special, general and consequential damages of not less than $280,586 as well as Punitive and exemplary damages and attorney fees and cost of suit. AXIM Demurred and brought a Motion to Strick as to the SAC. That motion is pending before the Court. Status: The litigation has settled. Settlement: The Company has entered into a Settlement Agreement with the Plaintiff’s manager to fully resolve the matter in its entirety. However, there is a dispute as to who has control over the Plaintiff limited liability company. The Court has scheduled an Evidentiary hearing with the intent to resolve the control issue and the enforceability of the Settlement Agreement. Effective February 7, 2024, the Company entered into a confidential Global Settlement Agreement Pursuant to the Settlement, the Company agreed to pay the following compensation to IMS: a total cash payment of $100,000 payable in various payments over a 24 month period; a $0.35 cassette sales participation payment on all single dry eye lateral flow test cassettes sold by the Company up to a total of $475,000, with such payments having no limit as to the time it takes to reach $475,000; and the issuance of 20,000,000 restricted shares of Company common stock. The restricted shares of common stock are non-transferable, restricted from sale for 12 months, and thereafter, the right to sell the shares is subject to "drip-out" sales volume limitation not to exceed 1% of the Company’s issued and outstanding shares of common stock every 90 days, which such drip-out right is not cumulative. These financial statements reflect a loss resulting from the settlement agreement in the amount of $955,000.

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2023
INCOME TAXES
INCOME TAXES	NOTE 18: INCOME TAXES The Company utilizes ASC 740 “Income Taxes,” which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statement or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between financial statements and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The U.S. tax reform bill that Congress voted to approve December 20, 2017, also known as the “Tax Cuts and Jobs Act,” made sweeping modification to the Internal Revenue Code, including a much lower corporate tax rate, changes to credits and deductions, and a move to a territorial system for corporations that have overseas earnings. The Act replaced the prior law graduated corporate tax rate, which taxed income over $10 million at 35%, with a flat rate of 21%. The Coronavirus Aid, Relief and Economy Security (CARES) Act (“the CARES Act, H.R. 748”) was signed into law on 27 March 2020. The CARES Act temporarily eliminates the 80% taxable income limitation (as enacted under the Tax Cuts and Jobs Act of 2017) for NOL deductions for 2018-2020 tax years and reinstated NOL carrybacks for the 2018-2020 tax years. Moreover, the CARES Act also temporarily increases the business interest deduction limitations from 30% to 50% of adjusted taxable income for the 2019 and 2020 taxable year. Lastly, the Tax Act technical correction classifies qualified improvement property as 15-year recovery period, allowing the bonus depreciation deduction to be claimed for such property retroactively as if it was included in the Tax Act at the time of enactment. The Company does not anticipate a material impact on its financial statements as of December 31, 2022 due to the recent enactment. For the period ended December 31, 2023, The Company had available, for Federal income tax purposes, net operating losses of $9,024,000 which expire at various dates through December 31, 2030 and $26,462,918 which have no expiration date. The net operating loss carryovers may be subject to limitations under Internal Revenue Code section 382, due to significant changes in the Company’s ownership. If a change of ownership has occurred the net operating loss carryovers would be limited or might be eliminated. The provision for income taxes differ from the amount of income tax determined by applying the applicable U.S. statutory rate to losses before income tax expense for the period ended December, 2022 and 2021 as follows: 2023 2022 Statutory federal income tax rate 21.0 % 21.0 % Statutory state and local income tax rate, net of federal benefit 7.3 % 11.9 % Permanent Differences (15.96 )% (20.95 ) Change in valuation allowance (18.77 )% (11.95 )% Other true ups (3.57 )% Effective tax rate 0.00 % 0.00 % Deferred income taxes result from temporary differences in the recognition of income and expenses for financial reporting purposes and for tax purposes. The tax effect of these temporary differences representing deferred tax asset result principally from the following: 2023 2022 Deferred tax assets Federal: Net operating loss carry forward $ 10,042,078 $ 10,749,088 Less: valuation allowance (10,042,078 ) (10,749,088 ) Net deferred tax asset $ - $ - The company moved its base operations to California in 2019 California Net operating Losses Total 16,912,055 NYS Net Operating Loss Total 13,706,536 The valuation allowance for deferred tax assets as of December 31, 2023 and 2022 was $10,042,087, and $10,749,088, respectively. In assessing the recovery of the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers the scheduled reversals of future deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. The Company will continue to monitor the potential utilization of this asset. Should factors and evidence change to aid in this assessment, a potential adjustment to the valuation allowance in future periods may occur. Management believes it is more likely than not that the Differed tax asset will not be realized, so a 100% Valuation Reserve has been established at December 31, 2023. Company is aware that as of there may be section 382 limitations on loss carryforward due to, to the acquisition of Sapphire biotechnology but has not analyzed them at this time.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2023
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 19: SUBSEQUENT EVENTS On February 7 2024 AXIM Biotechnologies, Inc. (the “Company”) whom was previously named as a defendant in the legal action entitled: Innovative Medical Supplies, LLC ("IMS") v. Advanced Tear Diagnostics, LLC, Case No. 37-2021-00032000-CU-FR-CTL filed in the Superior Court of the State of California, County of San Diego (the “IMS Action”). The First Amended Complaint in the IMS Action alleged causes of action against the Company for Fraud; Conspiracy to Defraud; Unjust Enrichment/Constructive Trust; Intentional Interference with Contract; and Interference with Economic Relations. Effective February 7, 2024, the Company entered into a confidential Global Settlement Agreement and Mutual Release (the “Settlement Agreement”) to resolve the IMS Action as well as a second related action involving many of the same parties. While the Company denied any wrongdoing, the Settlement was entered into in order to avoid the disruption, inconvenience, uncertainty, and costs associated with both litigations and any claims that the parties may have had or may have claimed to have, against each other. The Settlement Agreement fully resolves both actions, all cross-claims, and all potential claims against the Company and all parties from the beginning of time until the execution of the Settlement agreement. Pursuant to the Settlement, the Company agreed to pay the following compensation to IMS: a total cash payment of $100,000 payable in various payments over a 24 month period; a $0.35 cassette sales participation payment on all single dry eye lateral flow test cassettes sold by the Company up to a total of $475,000, with such payments having no limit as to the time it takes to reach $475,000; and the issuance of 20,000,000 restricted shares of Company common stock. The restricted shares of common stock are non-transferable, restricted from sale for 12 months, and thereafter, the right to sell the shares is subject to "drip-out" sales volume limitation not to exceed 1% of the Company’s issued and outstanding shares of common stock every 90 days, which such drip-out right is not cumulative. On March 15, 2024, AXIM Biotechnologies, Inc. (the “Company”) issued Convertible Notes, having an aggregate face value of $814,555 (the "Notes"), to (i) its independent directors for past due director fees, (ii) certain officers and contractors of the Company for past due salaries and fees for services rendered, and (iii) employees of its wholly-owned subsidiary, Sapphire Biotech, Inc. ("Sapphire"), for past due salaries. The Notes pay annual interest at the rate of 4.25% annually which shall accrue until the maturity date of March 1, 2034 (“Maturity Date”), at which time all principal and interest accrued thereon shall be due and payable. Two of the Notes, aggregate face value $135,625, require a 25% payment of principal on each annual anniversary of the Notes ("Version 1 Notes"). The four Notes issued to the independent directors, aggregate face value of $140,000, are convertible into common stock of the Company at a conversion price of $0.01 ("Version 2 Notes"). The remaining Notes, aggregate face value $674,555, are convertible into common stock of the Company at a conversion price of $0.02 ("Version 3 Notes"). All of the Notes are restricted from converting into the Company's common stock until the earlier of the two-year anniversary of the Notes or at any time after the six-month anniversary of the Notes if the Company's common stock closes at or above $.20 for 30 consecutive days. In addition, the Notes. may not be sold, transferred, pledged or hypothecated by the holder at any time. In total, the $814,555 aggregate face value of the Notes are convertible into 47,727,750 shares of the Company's common stock. 2. Restricted Common Stock On March 15, 2024, the Company entered into a Stock Purchase Agreement (the "SPA") with an employee of Sapphire for the purchase of 1,100,000 restricted shares of Company common stock for a purchase price of $0.01 per share totaling $11,000. The employee paid the purchase price by accepting the shares as satisfaction of past due salary totaling $11,000. 10,500,000 shares issued against s-1 offering cash received in the amount of $90,667. Received cash of $23,475 against subscription receivable.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2023
SIGNIFICANT ACCOUNTING POLICIES
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 as well as the reported amounts of revenue and expenses during reporting periods. Actual results could differ from these estimates. Significant estimates are assumptions about collection of accounts receivable, useful life of intangible assets, impairment analysis, derivative liability and assumptions used in Black-Scholes-Merton, or BSM, valuation methods, such as expected volatility, risk-free interest rate and expected dividend rate, for leases weighted number of life and discount rate.
Operating lease	We lease property under various operating leases which are disclosed on our Balance sheet in accordance with ASC 842.
Risks and uncertainties	The Company operates in a dynamic and highly competitive industry and is subject to risks and uncertainties common to early-stage companies in the biotechnology industry, including, but not limited to, development by competitors of new technological innovations, protection of proprietary technology, dependence on key personnel, contract manufacturer and contract research organizations, compliance with government regulations and the need to obtain additional financing to fund operations. Product candidates currently under development will require significant additional research and development efforts, including extensive preclinical studies and clinical trials and regulatory approval, prior to commercialization. These efforts require significant amounts of additional capital, adequate personnel infrastructure and extensive compliance and reporting. The Company believes that changes in any of the following areas could have a material adverse effect on the Company’s future financial position, results of operations, or cash flows; ability to obtain future financing; advances and trends in new technologies and industry standards; results of clinical trials; regulatory approval and market acceptance of the Company’s products; development of sales channels; certain strategic relationships; litigation or claims against the Company based on intellectual property, patent, product, regulatory, or other factors; and the Company’s ability to attract and retain employees necessary to support its growth. Products developed by the Company require approvals from the U.S. Food and Drug Administration (“FDA”) or other international regulatory agencies prior to commercial sales. There can be no assurance that the Company’s research and development will be successfully completed, that adequate protection for the Company’s intellectual property will be obtained or maintained, that the products will receive the necessary approvals, or that any approved products will be commercially viable. If the Company was denied approval, approval was delayed or the Company was unable to maintain approval, it could have a materially adverse impact on the Company. Even if the Company’s product development efforts are successful, it is uncertain when, if ever, the Company will generate revenue from product sales. The Company operates in an environment of rapid change in technology and substantial competition from other pharmaceutical and biotechnology companies. In addition, the Company is dependent upon the services of its employees, consultants and other third parties. Beginning in late 2019, the outbreak of a novel strain of virus named SARS-CoV-2 (severe acute respiratory syndrome coronavirus 2), or coronavirus, which causes coronavirus disease 2019, or COVID-19, has evolved into a global pandemic. The extent of the impact of the coronavirus outbreak on the Company’s business will depend on certain developments, including the duration and spread of the outbreak and the extent and severity of the impact on the Company’s clinical trial activities, research activities and suppliers, all of which are uncertain and cannot be predicted. At this point, the extent to which the coronavirus outbreak may materially impact the Company’s financial condition, liquidity or results of operations is uncertain. The Company has expended and will continue to expend substantial funds to complete the research, development and clinical testing of product candidates. The Company also will be required to expend additional funds to establish commercial-scale manufacturing arrangements and to provide for the marketing and distribution of products that receive regulatory approval. The Company may require additional funds to commercialize its products. The Company is unable to entirely fund these efforts with its current financial resources. If adequate funds are unavailable on a timely basis from operations or additional sources of financing, the Company may have to delay, reduce the scope of or eliminate one or more of its research or development programs which would materially and adversely affect its business, financial condition and operations. There have been no material changes in the accounting policies from those disclosed in the financial statements and the related notes included in the Form 10-K.
Cash equivalents	The Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. As of December 31, 2023 and 2022, the Company had no cash equivalents. Cash and cash equivalents are maintained at financial institutions and, at times, balances may exceed federally insured limits. The Company had no uninsured balances at December 31, 2023 and 2022. The Company has never experienced any losses related to these balances.
Accounts Receivable	It is the Company’s policy to review accounts receivable at least on a monthly basis for conductibility and follow up with customers accordingly. Covid19 has slowed collection as our customers are in a mandated pause. We do not have geographic concentration of customers.
Concentrations	At December 31, 2023, there was no accounts receivable. For the year ended December 31, 2023, one customer accounted for 100% of total revenue. For the year ended December 31, 2022 one customer accounted for 100% customer accounted. Revenue was all generated from normal operations for the twelve months ending December 31, 2023 and 2022.
Property and equipment	Property and equipment are carried at cost less accumulated depreciation. Depreciation is computed using straight-line method over the estimated useful life. New assets and expenditures that extend the useful life of property or equipment are capitalized and depreciated. Expenditures for ordinary repairs and maintenance are charged to operations as incurred. The Company’s property and equipment relating to operations consisted of the following at December 31, 2023 and 2022, respectively. December 31, 2023 December 31, 2022 Equipment of operations $ 256,792 $ 183,992 Less: accumulated depreciation 122,725 90,152 $ 134,067 $ 93,840 Depreciation expense was $32,573 and $31,680 for the years ended December 31, 2023 and 2022, respectively. The company purchased fixed assets with a book value of $72,800 by issuing 17,280,000 share of stock with a market value of $152,880 recognizing a current loss of $80,080.
Intangible Assets	Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in each business combination. We conduct an impairment analysis for goodwill annually in the fourth quarter or more frequently if indicators of impairment exist or if a decision is made to sell or exit a business. Significant judgments are involved in determining if an indicator of impairment has occurred. Such indicators may include deterioration in general economic conditions, negative developments in equity and credit markets, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows, or a trend of negative or declining cash flows over multiple periods, among others. The fair value that could be realized in an actual transaction may differ from that used to evaluate the impairment of goodwill. There is no goodwill balance as of December 31, 2023 or December 31, 2022. Impairment of Indefinite-Lived Intangible Assets For indefinite-lived intangible assets such as in-process research and development (IPRD), we conduct an impairment analysis annually in the fourth quarter or more frequently if indicators of impairment exist. We first perform a qualitative assessment to determine if it is more likely than not that the carrying amount of each of the in-process research and development assets exceeds its fair value. The qualitative assessment requires the consideration of factors such as recent market transactions, macroeconomic conditions, and changes in projected future cash flows. If we determine it is more likely than not that the fair value is less than its carrying amount of the in-process research and development assets, a quantitative assessment is performed. The quantitative assessment compares the fair value of the in-process research and development assets to its carrying amount. If the carrying amount exceeds its fair value, an impairment loss is recognized for the excess. There is no Indefinite-Lived Intangible Assets balance as of December 31, 2023. Long-Lived Assets The Company regularly reviews the carrying value and estimated lives of all of its long-lived assets, including property and equipment and definite-lived intangible assets, to determine whether indicators of impairment exist that warrant adjustments to carrying values or estimated useful lives. The determinants used for this evaluation include management’s estimate of the asset’s ability to generate positive income from operations and positive cash flow in future periods as well as the strategic significance of the assets to the Company’s business objectives. If the Company determines that events or changes in circumstances indicate that the carrying amount of the asset group may not be recoverable, the Company evaluates the realizability of its long-lived assets (asset group) based on a comparison of projected undiscounted cash flows from use and eventual disposition with the carrying value of the related asset. Any write-downs (which are measured based on the difference between the fair value and the carrying value of the asset) are treated as permanent reductions in the carrying amount of the assets (asset group). As at December 31, 2023, none of the Company’s long-lived assets were deemed impaired. The Company’s intangible assets relating to operations consisted of the following at December 31, 2023 and 2022, respectively: December 31, December 31, 2023 2022 Patents $ 250,000 $ 250,000 Licenses 4,270,000 4,270,000 4,520,000 4,520,000 Less: accumulated amortization 925,019 530,573 $ 3,594,981 $ 3,989,427 Estimated aggregate amortization expense for each of the five succeeding years ending December 31 is as follows: 2024 2025 2026 2027 2028 2029 and onwards Amortization expense $ 391,230 $ 391,230 $ 391,230 $ 391,230 $ 391,230 $ 1,638,831 Amortization expense recorded for the years ended December 31, 2023 and 2022 was $394,446 and $394,446; respectively.
Revenue Recognition	The Company follows the guidance contained in Topic 606 (FASB ASC 606). The core principle of Topic 606 (FASB ASC 606) is that an entity should recognize revenue to depict the transfer of goods of 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. The revenue recognition guidance contained in Topic 606, to follow the five-step revenue recognition model along with other guidance impacted by this standard: (1) identify the contract with the customer; (2) identify the performance obligations in the contract; (3) determine the transportation price; (4) allocate the transportation price; (5) recognize revenue when or as the entity satisfies a performance obligation. All revenue was from operations that were divested. Revenues are recognized when title for goods is transferred; non-refundable fees and proceeds from irrevocable agreements recognized when inflows or other enhancements of assets of the Company are received. Revenues from operations recognized for twelve months ended December 31, 2023 and 2022 amounted to $39,518 and $8,875, respectively.
Collaboration Revenue	Revenue recognition for collaboration agreements will require significant judgment. The Company’s assessments and estimates are based on contractual terms, historical experience and general industry practice. Revisions in these values or estimations have the effect of increasing or decreasing collaboration revenue in the period of revision. On August 21, 2020, the Company entered into a Distribution, License and Supply Agreement (“License Agreement”) with Empowered Diagnostics, LLC (“Empowered Diagnostics”“). The License Agreement provides Empowered Diagnostics with a right to commercialize the Company’s products worldwide with the exception of Mexico. Under the License Agreement, the Company is responsible for applying for and obtaining necessary regulatory approvals in the US and EU, as well as marketing, sales and distribution of the products. Empowered Diagnostics will pay a transfer price for all licensed products, and upon achievement of certain regulatory and sales milestones, the Company may receive payments from Empowered Diagnostics equal to 8% of the monthly gross revenue. Agreement continues until terminated by mutual consent or uncorrected breach. This agreement with Empowered Diagnostics was terminated in February, 2022. The Company did not recognize any revenue from this agreement. Grant Income In 2021 the Company has received government grants to drive its research and development efforts. Through these government grants, the government has provided funding for the Company to perform research and development activities which will assist in developing its products. The Company believes the government entities funding these grants are interested in the Company advancing its underlying technologies through research activities and not providing incentives for hiring employees or building facilities that would suggest that the grant monies are not for specific research activities. These grants were not renewed and are no longer in effect. In determining how to classify the monies received under government grants, the Company acknowledges that there is no specific guidance under US GAAP and that the FASB and AICPA have often drawn upon the guidance in IAS 20 for classification. In considering the alternatives provided by IAS 20 for the presentation of these grants in the Company’s financial statements, the Company believes that recognizing the government grant proceeds as a component of other revenue is a better reflection of the economics of the arrangements as the Company earns the funding through the performance of research and development which is not one of the Company’s primary business activities or central to its operations. The Company believes that presenting research and development funding from government grants, as other revenue provides consistency in our financial reporting. The Company also believes that this presentation clearly presents to users of its financial statements in one line the Company’s sources of funding from these grants. The Company notes that there are no contingencies associated with the receipt of or ability to retain the funds under the grant, other than undertaking and performing the related research and development activities. The Company recognizes funds received from contractual research and development services and from government grants as other revenue. These contracts and grants are not considered an ongoing major and central operation of the Company’s business. Our Income from Grants from Government for the years ended December 31, 2023 and 2022, was $-0- and $-0- respectively.
Cost of Sales	Cost of sales includes the purchase cost of products sold and all costs associated with getting the products to the customers including buying and transportation costs. Cost of sales all related to discontinued operations.
Shipping Costs	Shipping and handling costs billed to customers are recorded in sales. Shipping costs incurred by the company are recorded in general and administrative expenses. Shipping costs all related to discontinued operations.
Fair Value Measurements	The Company applies the guidance that is codified under ASC 820-10 related to assets and liabilities recognized or disclosed in the financial statements at fair value on a recurring basis. ASC 820-10 defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. The Company’s financial instruments are cash and cash equivalents, accounts receivable, accounts payable, notes payable, and long-term debt. The recorded values of cash and cash equivalents and accounts payable approximate their fair values based on their short-term nature. The recorded values of notes payable and long-term debt approximate their fair values, as interest approximates market rates. ASC 820-10 clarifies that fair value is an exit price, representing the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants based on the highest and best use of the asset or liability. As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or liability. ASC 820-10 requires valuation techniques to measure fair value that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized as follows: Fair Value Hierarchy Inputs to Fair Value Methodology Level 1 Quoted prices in active markets for identical assets or liabilities Level 2 Quoted prices for similar assets or liabilities; quoted markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the financial instrument; inputs other than quoted prices that are observable for the asset or liability; or inputs that are derived principally from, or corroborated by, observable market information Level 3 Pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption is unobservable or when the estimation of fair value requires significant management judgment All items required to be recorded or measured on a recurring basis are based upon Level 3 inputs. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. The Company recognizes its derivative liabilities as Level 3 and values its derivatives using the methods discussed below. While the Company believes that its valuation methods are appropriate and consistent with other market participants, it recognizes that the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. The primary assumptions that would significantly affect the fair values using the methods discussed are that of volatility and market price of the underlying common stock of the Company. The Company’s acquired goodwill with a carrying amount of $2,458,233 were written down to zero, resulting in an impairment charge of $2,458,233, which was included in earnings for the period ending September 30, 2020. In-process Research and Development with a carrying amount of $5,848,219 was written down to its implied fair value of zero, resulting in an impairment charge of $5,848,219, which was included in earnings for the period ending December 31, 2021. Items recorded or measured at fair value on a recurring basis in the accompanying consolidated financial statements consisted of the following items as of December 31, 2023. Total Level 1 Level 2 Level 3 Derivative liabilities $ 2,482,723 $ - $ - $ 2,482,723 December 31, 2022: Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,648,831 $ - $ - $ 1,648,831
Convertible Instruments	The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “Accounting for Derivative Instruments and Hedging Activities.” Professional standards generally provide three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instruments are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of “Conventional Convertible Debt Instrument.” The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability.
Income Taxes	The Company follows Section 740-10, Income tax (“ASC 740-10”) Fair Value Measurements and Disclosures of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax Bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Operations in the period that includes the enactment date. The Company recognizes deferred tax assets to the extent that the Company believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including reversals of any existing taxable temporary differences, projected future taxable income, tax planning strategies, and the results of recent operations. If the Company determines that it would be able to realize a deferred tax asset in the future in excess of any recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25. No amounts were accrued for the payment of interest and penalties as of December 31, 2023 and 2022. The Company is not aware of any uncertain tax positions that could result in significant additional payments, accruals, or other material deviation for the years ended December 31, 2023 and 2022. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the “Cares Act”) was enacted. The CARES Act included loans and grants to certain businesses, and temporary amendments to the Internal Revenue Code which changed net loss carryforward and back provisions and the business interest expenses limitation. Under the CARES Act provisions, the most relevant income tax considerations to the Company relate to the amounts received under the Paycheck Protection Program loan program and the possible forgiveness of those loans by the SBA. On December 21, 2020, the U.S. president has signed into law the “Consolidated Appropriations Act, 2021” which includes further COVID-19 economic relief and extension of certain expiring tax provisions. The relief package includes a tax provision clarifying that businesses with forgiven PPP loans can deduct regular business expenses that are paid for with the loan proceeds for federal tax purposes. Additional pandemic relief tax measures include an expansion of the employee retention credit, enhanced charitable contribution deductions, and a temporary full deduction for business expenses for food and beverages provided by a restaurant.
Concentrations of Credit Risk	Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash and cash equivalents. The Company had $-0- and $-0- allowance for doubtful accounts at December 31, 2023 and 2022, respectively and had $-0- accounts receivable at December 31, 2023 and December 31, 2022.
Net Loss per Common Share	Net loss per common share is computed pursuant to section 260-10-45 Earnings Per Share (“ASC 260-10”) of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding and the member potentially outstanding during each period. In periods when a net loss is experienced, only basic net loss per share is calculated because to do otherwise would be anti-dilutive. Basic and diluted net loss per share of common stock, par value $0.0001 per share (“Common Stock”) is presented in conformity with ASC 260-10 “Earnings Per Share.” Diluted net loss per share is the same as basic net loss per share for 2023 as the inclusion of 24,118,329 in stock options, 3,544,247 in warrants , and 222,364,674 in convertible notes would be anti-dilutive. There were common share equivalents 250,027,250 at December 31, 2023 and 47,298,693 at December 31, 2022. For the year ended December 31, 2023 and 2022 these potential shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share.
Stock Based Compensation	All stock-based payments to employees and to nonemployee directors for their services as directors, including any grants of restricted stock and stock options, are measured at fair value on the grant date and recognized in the statements of operations as compensation or other expense over the relevant service period. Stock-based payments to nonemployees are recognized as an expense over the period of performance. Such payments are measured at fair value at the earlier of the date a performance commitment is reached, or the date performance is completed. In addition, for awards that vest immediately and are non-forfeitable the measurement date is the date the award is issued. The Company accounts for stock options issued to non-employees based on the estimated fair value of the awards using the Black-Scholes option pricing model in accordance with ASC 505-50, Equity-Based Payment to Non-employees
Research and Development	The Company accounts for research and development costs in accordance with the Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and development costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. For the twelve months ended December 31, 2023 and 2022 The Company incurred research and development expenses of $125,496 and $153,697 from operations, respectively. The Company has entered into various agreements with CROs. The Company’s research and development accruals are estimated based on the level of services performed, progress of the studies, including the phase or completion of events, and contracted costs. The estimated costs of research and development provided, but not yet invoiced, are included in accrued liabilities on the balance sheet. If the actual timing of the performance of services or the level of effort varies from the original estimates, the Company will adjust the accrual accordingly. Payments made to CROs under these arrangements in advance of the performance of the related services are recorded as prepaid expenses and other current assets until the services are rendered. In November 2021, the FASB issued a new accounting standard around the recognition and measurement of contract assets and contract liabilities from revenue contracts with customers acquired in a business combination. The new standard clarifies that contract assets and contract liabilities acquired in a business combination from an acquiree should initially be recognized by applying revenue recognition principles and not at fair value. The standard is effective for interim and annual periods beginning on January 1, 2023, and early adoption is permitted. The impact of this standard will depend on the facts and circumstances of future transactions. In August 2020, the FASB issued ASC Update No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. The amendments in Update No. 2020-06 simplify the complexity associated with applying U.S. GAAP for certain financial instruments with characteristics of liabilities and equity. More specifically, the amendments focus on the guidance for convertible instruments and derivative scope exception for contracts in an entity’s own equity. The provisions of these standards have not had and are not expected to have a material impact on our consolidated financial statements.
Recently Adopted Accounting Pronouncements	In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The main objective of the standard is to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. To achieve this objective, the amendments in this standard replace the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The update is effective for the Company beginning January 1, 2023 with early adoption permitted. The Company adopted the standard on January 1, 2023. The adoption of this standard did not have a material effect on the Company’s audited consolidated financial statements and related disclosures.
Recently Issued Accounting Pronouncements Not Yet Adopted	In October 2023, the FASB issued ASU 2023-06—Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative. The main objective of the amendment is to modify the disclosure or presentation requirements of various Topics in the Codification. Certain amendments represent clarifications to or technical corrections of the current requirements. to eliminate disclosure requirements that were redundant, duplicative, overlapping, outdated, or superseded. The effective date for each amendment will be when the SEC's removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. The Company is still evaluating the impact of the adoption of this standard. Other recent accounting pronouncements issued by the FASB and the SEC did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2023
SIGNIFICANT ACCOUNTING POLICIES
Schedule of property and equipment relating to continuing operations	December 31, 2023 December 31, 2022 Equipment of operations $ 256,792 $ 183,992 Less: accumulated depreciation 122,725 90,152 $ 134,067 $ 93,840
Schedule of intangible assets relating to continuing operation	December 31, December 31, 2023 2022 Patents $ 250,000 $ 250,000 Licenses 4,270,000 4,270,000 4,520,000 4,520,000 Less: accumulated amortization 925,019 530,573 $ 3,594,981 $ 3,989,427
Estimated aggregate amortization expense	2024 2025 2026 2027 2028 2029 and onwards Amortization expense $ 391,230 $ 391,230 $ 391,230 $ 391,230 $ 391,230 $ 1,638,831
Derivative liabilities measured at fair value on recurring basis	Total Level 1 Level 2 Level 3 Derivative liabilities $ 2,482,723 $ - $ - $ 2,482,723 Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,648,831 $ - $ - $ 1,648,831

PREPAID EXPENSES (Tables)

PREPAID EXPENSES (Tables)	12 Months Ended
PREPAID EXPENSES (Tables)	Dec. 31, 2023
PREPAID EXPENSES
Schedule of prepaid expenses	December 31, December 31, 2023 2022 Prepaid insurance $ 0 $ 42,078 Prepaid services/other 0 780 $ 0 $ 42,858

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	12 Months Ended
CONVERTIBLE NOTES PAYABLE (Tables)	Dec. 31, 2023
CONVERTIBLE NOTES PAYABLE
Schedule of convertible note payable,related party	December 31, December 31, 2023 2022 Convertible note payable, due on November 1, 2026, interest at 3.5% p.a. $ 4,000,000 $ 4,000,000 Convertible note Payable MMI due on December 26, 2033 interest at 5.25% p.a. (7) 100,000 Convertible Note Payable John Huemoeller due on January 23, 2033 interest at 4.0% p.a. (6) 250,000 Convertible note payable, due on February 10, 2032, interest at 3.0% p. a. (5) 375,000 Accrued Interest 160,091 261,537 Total $ 4,885,091 $ 4,261,537 Less: unamortized debt discount/finance premium costs 631,123 Convertible notes payable related parties, net 4,253,968 4,261,537
Schedule of convertible notes payable	December 31, December 31, 2023 2022 Convertible note payable, due on October 1, 2029, interest at 3.5% p.a. (1) $ 484,478 $ 484,478 Convertible Note Payable, due on January 27,2032 interest at 3% p.a. (4) 367,931 367,931 Convertible note payable, due on October 1, 2029, interest at 3.5% p.a. (2) 500,000 500,000 Convertible note payable, due on February 10, 2032, interest at 3.0% p. a. (5) 425,000 1,150,000 Convertible note payable, due on December 31, 2034, interest at 3% p.a. (3) 190,000 190,000 Convertible note payable, due on May 23, 2033, interest at 3.75% p.a. see 8 below 250,000 - Convertible note payable, due on May 23, 2033, interest at 3.75% p.a. see 8 below 325,000 - Accrued interest (The accrued interest and principal are both included in the captions titled “convertible note payable” in the balance sheet) 76,163 274,442 Total 2,618,572 2,966,851 Less: unamortized debt discount/finance premium costs (1,209,806 ) (1,583,435 ) Convertible note payable, net $ 1,408,766 $ 1,383,416

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	12 Months Ended
DERIVATIVE LIABILITIES (Tables)	Dec. 31, 2023
DERIVATIVE LIABILITIES
Summary of changes in fair value of financial liabilities	Balance, December 31, 2021 $ 0 Issuance of convertible note payable 2,641,846 Issuance of shares in exchange for convertible note payable (227,459 ) Mark to market (765,556 ) Balance, December 31, 2022 $ 1,648,831 Balance, December 31, 2022 $ 1,648,831 Issuance of convertible note payable 1,465,000 Issuance of shares in exchange for convertible note payable 624,490 ) Mark to market (6618 ) Balance, December 31, 2023 $ 2,482,723

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	12 Months Ended
STOCK OPTIONS AND WARRANTS (Tables)	Dec. 31, 2023
STOCK OPTIONS AND WARRANTS
Schedule of stock option activity	Options Outstanding Weighted Average Exercise Price Outstanding at December 31, 2021 10,960,715 $ 0.37 Granted 14,400,000 0.045 Exercised (500,000 ) 0.002 Expired or canceled (3,000,000 ) 0.057 Outstanding at December 31, 2022 21,860,715 $ 0.049 Granted 3,000,000 0.02 Exercised Expired or Cancelled (742,386 ) Outstanding December 31, 2023 24,118,329 $ 0.13
Schedule of option outstanding under stock option plan	Options Outstanding Options Exercisable Weighted Average Exercise Price ($) Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price ($) Number Exercisable Weighted Average Exercise Price ($) $ 0.15 24,118,329 8.0 $ 0.013 22,313,683 $ 0.013 Options Outstanding Options Exercisable Weighted Average Exercise Price ($) Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price ($) Number Exercisable Weighted Average Exercise Price ($) $ 0.15 21,860,715 9.0 $ 0.049 18,341,741 $ 0.049
Schedule of weigted average assumptions using black holes option pricing model	December 31, December 31, 2023 2022 Expected life (years) 10 10 Risk-free interest rate (%) 3.53 3.96 Expected volatility (%) 224 229 Dividend yield (%) - - Weighted average fair value of shares at grant date $ - $ 1.74
Schedule of warrants activity	Number of Warrants Weighted Average Exercise Price Outstanding at December 31, 2020 - $ - Granted 3,025,000 0.71 Forfeited/Cancelled - - Exercised - - Outstanding at December 31, 2021 3,025,000 $ 0.71 Granted 519,247 0.31 Exercised Outstanding at December 31, 2022 and 2023 3,544,247 $ 0.65

COMMITMENT AND CONTINGENCIES (T

COMMITMENT AND CONTINGENCIES (Tables)	12 Months Ended
COMMITMENT AND CONTINGENCIES (Tables)	Dec. 31, 2023
COMMITMENT AND CONTINGENCIES
Summary of right of use asset and liabilities	Right-of-use assets $ 227,029 Lease liability obligations, current $ 94,829 Lease liability obligations, noncurrent 137,044 Total lease liability obligations $ 231,873 Weighted-average remaining lease term 2.42 years Weighted-average discount rate 6 %
Summary of lease expenses	December 31, December 31, 2023 2022 Operating lease expense $ 99,050 * $ 75,732 Short-term lease expense 43,936 38,790 Total lease expense $ 142,986 $ 114,522
Schedule of future minimum rental payments for operating leases	2024 $ 98,736 2025 102,684 2026 43,686 Total minimum payments 245,106 Less: amount representing interest (18,079 ) Total $ 227,027

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2023
INCOME TAXES
Scehedule of income tax provision	2023 2022 Statutory federal income tax rate 21.0 % 21.0 % Statutory state and local income tax rate, net of federal benefit 7.3 % 11.9 % Permanent Differences (15.96 )% (20.95 ) Change in valuation allowance (18.77 )% (11.95 )% Other true ups (3.57 )% Effective tax rate 0.00 % 0.00 %
Scehedule of temporary differences in the recognition of income and expenses	2023 2022 Deferred tax assets Federal*: Net operating loss carry forward $ 10,042,078 $ 10,749,088 Less: valuation allowance (10,042,078 ) (10,749,088 ) Net deferred tax asset $ - $ -

ORGANIZATION (Details Narrative

ORGANIZATION (Details Narrative)	May 11, 2015 shares
ORGANIZATION
Acquisition ownership percentage	100%
Exchange of common stock	5,826,706

ACQUISITION OF INTELLECTUAL P_2

ACQUISITION OF INTELLECTUAL PROPERTY OF ADVANCED TEAR DIAGNOSTIC LLC (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Aug. 26, 2021	Jul. 29, 2021	Dec. 31, 2023	Dec. 31, 2022
Patents			$ 250,000	$ 250,000
TOTAL LIABILITIES			11,778,195	9,037,447
Intangible Asset 510k License and Patents-Eye Care Division, net			3,594,981	$ 3,989,427
Tear Diagnostics LLC [Member]
Payment to aquire patent			$ 4,520,000
Patents		$ 250,000
TOTAL LIABILITIES		30,000
Purchase price		210,000
Monthly payments		$ 30,000
Licenses fee	$ 4,270,000
Patents average ife			9 years 1 month 6 days
Intangible Asset 510k License and Patents-Eye Care Division, net			$ 3,594,981

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
GOING CONCERN (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
GOING CONCERN
Working capital deficit	$ (5,821,960)
Accumulated deficit	72,184,858	$ 64,125,176
Net cash provided by (used in) continuing operating activities	(1,030,500)
Additional capital raised	$ 72,800	$ 455,000

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
SIGNIFICANT ACCOUNTING POLICIES
Equipment of continuing operations	$ 256,792	$ 183,992
Less: accumulated depreciation	122,725	90,152
Property, Plant and Equipment, Net	$ 134,067	$ 93,840

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
SIGNIFICANT ACCOUNTING POLICIES
Patents	$ 250,000	$ 250,000
Licenses	4,270,000	4,270,000
Finite-Lived Intangible Assets, Gross	4,520,000	4,520,000
Less: accumulated amortization	925,019	530,573
Intangible Assets, Net	$ 3,594,981	$ 3,989,427

SIGNIFICANT ACCOUNTING POLICI_6

SIGNIFICANT ACCOUNTING POLICIES (Details 2)	Dec. 31, 2023 USD ($)
SIGNIFICANT ACCOUNTING POLICIES
2024	$ 391,230
2025	391,230
2026	391,230
2027	391,230
2028	391,230
2029 and onwards	$ 1,638,831

SIGNIFICANT ACCOUNTING POLICI_7

SIGNIFICANT ACCOUNTING POLICIES (Details 3) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Derivative liabilities	$ 2,482,723	$ 1,648,831
Level 1 [Member]
Derivative liabilities	0	0
Level 2 [Member]
Derivative liabilities	0	0
Level 3 [Member]
Derivative liabilities	$ 2,482,723	$ 1,648,831

SIGNIFICANT ACCOUNTING POLICI_8

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Basic and Diluted net loss per share		$ 0.0001
Depreciation expense		$ 32,573	$ 31,680
Amortization expense		394,446	394,446
Revenues from continuing operations		39,518	8,875
Allowance for doubtful accounts		0	0
Accounts receivable		$ 0	$ 0
Antidilutive securities excluded from computation of earnings per share, amount		250,027,250	47,298,693
Loss on issuance of shares for Equipment		$ 80,080
Stock issued during period for purchase assets, shares		17,280,000
Income from grants from government		$ 0	$ 0
Stock options		24,118,329
Stock issued during period for purchase assets, value		$ 72,800
Warrants		3,544,247
Market value		$ 152,880
Research and development expense from continuing operation		$ 125,496	$ 153,697	$ 284,869
Convertible notes		222,364,674
Acquisition of goodwill with carraying amount	$ 2,458,233
In-process Research and Development impairment charge				5,848,219
Goodwill impairment charge	$ 2,458,233
In-process Research and Development				$ 5,848,219
Concentrations percentage, revenue		8%
One Customer [Member] \| Revenue Benchmark [Member] \| Customer Concentration Risk [Member]
Concentrations percentage		100%	100%

PREPAID EXPENSES (Details)

PREPAID EXPENSES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
PREPAID EXPENSES
Prepaid insurance	$ 0	$ 42,078
Prepaid services/other	0	780
Prepaid expenses	$ 0	$ 42,858

PREPAID EXPENSES (Details Narra

PREPAID EXPENSES (Details Narrative) - USD ($)	12 Months Ended
PREPAID EXPENSES (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
PREPAID EXPENSES
Amortization of prepaid expense and insurance	$ 42,858	$ 210,094

PROMISSORY NOTE (Details Narrat

PROMISSORY NOTE (Details Narrative) - USD ($)		1 Months Ended		12 Months Ended
PROMISSORY NOTE (Details Narrative) - USD ($)	Apr. 01, 2022	Jan. 27, 2022	Dec. 31, 2019	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jul. 29, 2021
Notes Payble				$ 0	$ 0	$ 90,000	$ 210,000
Accrued interest						$ 1,515
Accrued interest				$ 0	0
Maturity Date		Jan. 27, 2032
Debt Exchange Agreement [Member]
Debt Instrument, Interest Rate During Period				3%
Accrued interest				$ 0	$ 363,178
Strike price	$ 0.1075
Maturity Date	Jan. 27, 2032
Debt Exchange Agreement 7 [Member] \| Sapphire Biotech [Member]
Interest Expense			$ 14,218
Loans Assumed			310,000
Debt Instrument, Face Amount			$ 324,218
Debt Exchange Agreement 3 [Member] \| Sapphire Biotech [Member]
Debt Instrument, Interest Rate During Period			6%
Loans Assumed			$ 128,375
Debt Exchange Agreement 6 [Member] \| Sapphire Biotech [Member]
Debt Instrument, Interest Rate During Period			6%

OTHER COMMITMENTS (Details Narr

OTHER COMMITMENTS (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jul. 29, 2021
Note payable	$ 0	$ 0	$ 90,000	$ 210,000
Accrued interest	$ 0	$ 0
Advanced Tear Diagnostics LLC [Member]
Note payable				$ 210,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		12 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	May 04, 2020	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jul. 29, 2021	Mar. 17, 2020
Accounts and Financing Receivable, after Allowance for Credit Loss			$ 0	$ 102,567
Loss on Extinguishment of Debt		$ 626,414
Accrued Liabilities, Current			0	1,701
Due to Related Parties, Current		21,500	0
Note payable		$ 0	$ 0	$ 90,000	$ 210,000
Catlina Valencia [Member]
Accounts Payable, Related Parties, Current						$ 15,000
Dr. Sergei A. Svarovsky [Member]
Accounts Payable, Related Parties, Current						$ 15,000
Purchase Promissory Note [Member] \| Dr Anastassov [Member] \| Forbearance Agreement [Member]
Accounts and Financing Receivable, after Allowance for Credit Loss	$ 102,567
Common stock to be issued	135,000
Loss on Extinguishment of Debt	32,433
Debt Instrument, Face Amount	350,000
Due to Related Parties, Current	100,000
Note payable	$ 100,000

DUE TO FIRST INSURANCE FUNDING

DUE TO FIRST INSURANCE FUNDING (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Jun. 25, 2022	Jun. 25, 2021
DUE TO FIRST INSURANCE FUNDING
Insaurance renewal fee			$ 87,762	$ 98,888
Cash down payment			$ 8,776	$ 24,273
Interest rate			4.92%	4.42%
Insurance financing, payments			$ 8,957	$ 1,797
Due to First Insurance Funding	$ 0	$ 26,781

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	1 Months Ended	12 Months Ended
CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Jan. 27, 2022	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument, Maturity Date	Jan. 27, 2032
Accrued interest		$ 0	$ 0
Convertible notes payable due to shareholder
Debt Instrument, Maturity Date		Nov. 01, 2026
Debt Instrument, Interest Rate, Stated Percentage			3.50%
Debt Instrument, Face Amount		$ 4,000,000	$ 4,000,000
Accrued interest		160,091	261,537
Convertible note payable, net		4,885,091	4,261,537
Less: unamortized debt discount/finance premium costs		631,123
Convertible notes payable related parties, net		$ 4,253,968	$ 4,261,537
Convertible notes payable due to shareholder \| MMI [Member]
Debt Instrument, Maturity Date		Dec. 26, 2033
Debt Instrument, Interest Rate, Stated Percentage			5.25%
Debt Instrument, Face Amount		$ 100,000
Convertible notes payable due to shareholder \| John Huemoeller [Member]
Debt Instrument, Maturity Date		Jan. 23, 2033
Debt Instrument, Interest Rate, Stated Percentage			4%
Debt Instrument, Face Amount		$ 250,000
Convertible notes payable due to shareholder One
Debt Instrument, Maturity Date		Feb. 10, 2032
Debt Instrument, Interest Rate, Stated Percentage			3%
Debt Instrument, Face Amount		$ 375,000

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details 1) - USD ($)	1 Months Ended	12 Months Ended
CONVERTIBLE NOTES PAYABLE (Details 1) - USD ($)	Jan. 27, 2022	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument, Maturity Date	Jan. 27, 2032
Less: unamortized debt discount/finance premium costs		$ (1,209,806)	$ (1,583,435)
Convertible Note Payable Net		1,408,766	1,383,416
Total		$ 4,253,968	$ 4,261,537
Convertible Note Payable 7 [Member]
Debt Instrument, Maturity Date		May 23, 2033
Debt Instrument, Interest Rate, Stated Percentage			3.75%
Total		$ 325,000	$ 0
Convertible Note Payable 6 [Member]
Debt Instrument, Maturity Date		May 23, 2033
Debt Instrument, Interest Rate, Stated Percentage			3.75%
Total		$ 250,000	$ 0
Convertible Note Payable 5 [Member]
Debt Instrument, Maturity Date		Dec. 31, 2034
Debt Instrument, Interest Rate, Stated Percentage			3%
Total		$ 190,000	$ 190,000
Convertible Note Payable 4 [Member]
Debt Instrument, Maturity Date		Feb. 10, 2032
Debt Instrument, Interest Rate, Stated Percentage			3%
Total		$ 425,000	$ 1,150,000
Convertible Note Payable 3 [Member]
Debt Instrument, Maturity Date		Oct. 01, 2029
Debt Instrument, Interest Rate, Stated Percentage			3.50%
Total		$ 500,000	$ 500,000
Convertible Note Payable 2 [Member]
Debt Instrument, Maturity Date		Jan. 27, 2032
Debt Instrument, Interest Rate, Stated Percentage			3%
Total		$ 367,931	$ 367,931
Convertible Note Payable 1 [Member]
Debt Instrument, Maturity Date		Oct. 01, 2029
Debt Instrument, Interest Rate, Stated Percentage			3.50%
Total		$ 484,478	$ 484,478
Convertible note payable
Accrued interest (The accrued interest and principal are both included in the captions titled "convertible note payable" in the balance sheet)		76,163	274,442
Total		$ 2,618,572	$ 2,966,851

CONVERTIBLE NOTES PAYABLE (De_3

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)			1 Months Ended									12 Months Ended
CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Feb. 10, 2022	May 01, 2020	Dec. 26, 2023	May 23, 2023	Jan. 28, 2023	Jan. 27, 2023	Jan. 23, 2023	Jan. 27, 2022	Mar. 17, 2020	Oct. 20, 2016	Sep. 16, 2016	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2019	Dec. 31, 2020	Mar. 01, 2017
Aggregate amount					$ 11,190	$ 17,115	$ 261,537
Gain on modification					$ 11,190	$ 17,117
Accrued interest rate							3.50%	3%
Conversion price per share								$ 0.10				$ 0.25
Extinguishment of debt amount							$ 261,537
Gain on conversion							35,537					$ 307,574
Beneficial conversion feature	$ 1,325,000	$ 4,000,000					209,522					675,000
Interest expenses												140,000	$ 261,537
Note retired												175,000
Accrued interest retired												22,735	304,922,840
Recognized a loss on extinguishment												626,414
Cancellation of balance debt discount												318,840
Cancellation of derivative liabilities												624,490	227,459
Amortization of debt discount (premium)							381,760					176,428	178,692
Exchange of convertible note								367,931
Debt Instrument, Unamortized Discount												1,840,929	1,583,435
Convertible note interest rate		3.50%
Conversion price per share reduced from		$ 1.50
Stock modification price per share		$ 0.13
Fair value prior to the amendment		$ 4,000,000
Fair value of the Note and embedded derivatives after the amendment		$ 4,000,000
Debt Instrument, Maturity Date								Jan. 27, 2032
Convertible note												$ 4,253,968	$ 4,261,537
Common stock price per share												$ 0.0001	$ 0.0001
Convertible note, principal balance												$ 4,140,000,000,000	$ 4,261,537,000,000
Accrued interest												380,858
Accrued interest												0	0
Short Term Promissory Notes
Short term promissory notes	500,000											588,026	0
Short term notes face value	$ 250,000			$ 575,000
Accrued interest												13,026	0
Accrued interest rate	1.50%
Convertible Note Purchase Agreement
Conversion price per share	$ 0.08125									$ 0.2201	$ 0.2201
Beneficial conversion feature							212,500			$ 499,318			349,535
Recognized a loss on extinguishment							50,000
Cancellation of balance debt discount													167,571
Convertible note interest rate										3.50%	3.50%
Acquisition of common stock shares											5,000,000
Secured convertible note										$ 1,000,000	$ 850,000	350,000
Debt Instrument, Maturity Date	Feb. 10, 2032		Dec. 26, 2033								Oct. 01, 2029			Dec. 31, 2034
Secured promissory notes										250,000
Convertible note	$ 1,325,000		$ 100,000							250,000			$ 175,000	$ 190,000
Promissory notes										$ 500,000
Interest rate per annum	3%		5.25%											3%		1%
Additionally secured number of shares										10,486,303
Additionally secured number of shares, value										$ 858,828		$ 688,432
Common stock price per share														$ 1.90
Common stock conversion												22,207,486	5,665,636
Ownership percantage	4.99%
Accrued interest												$ 30,858	$ 2,840
Loss on conversion expense							262,500						111,807
Share Exchange Agreement
Beneficial conversion feature									$ 190,000
Convertible note									$ 190,000
Common stock conversion									6,000,000
Purchase Agreement with GS Capital LLC
Convertible note							$ 512,500
Interest rate per annum							4%
Common stock price per share							$ 0.01
Convertible note face value							$ 250,000
Original issue discount							250,000
Loss on extinguishment of debt in statement							250,000
Maximum [Member]
Conversion price per share												$ 0.2201
Maximum [Member] \| MMI [Member]
Conversion price per share												0.075
Minimum [Member]
Conversion price per share												0.04
Minimum [Member] \| MMI [Member]
Conversion price per share		$ 0.25										$ 0.25
Secured Convertible Debt 7 [Member]
Convertible note face value													1,325,000
Convertible notes sales													25,000
Convertible Debt													1,325,000
Secured Convertible Debt [Member]
Aggregate amount							$ 216,572
Accrued interest												$ 140,000	261,537
Secured Convertible Debt 1 [Member]
Accrued interest												17,333	106,467
Convertible Debt												501,811	590,945
Secured Convertible Debt 2 [Member]
Accrued interest												17,888	110,104
Convertible Debt												517,888	610,104
Secured Convertible Debt 3 [Member]
Accrued interest												5,701	17,116
Convertible Debt												195,701	207,116
Secured Convertible Debt 4 [Member]
Accrued interest												10,135	10,262
Convertible Debt												378,066	378,193
Secured Convertible Debt 5 [Member]
Accrued interest												9,361	0
Convertible Debt												259,361	0
Secured Convertible Debt 6 [Member]
Amortization of debt discount (premium)													178,692
Debt Instrument, Unamortized Discount												1,840,929
Kannaway [Member]
Accounts Receivable, after Allowance for Credit Loss, Noncurrent															$ 75,074
Convertible Notes \| Director Member
Sale of convertible note												575,000
Short term promissory notes												100,073	0
Convertible note, principal balance												822,735,000,000	1,180,492,000,000
Accrued interest												$ 73	$ 0

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details) - USD ($)	12 Months Ended
DERIVATIVE LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
DERIVATIVE LIABILITIES
Balance, beginning	$ 1,648,831	$ 0
Issuance of convertible note payable	$ 1,465,000	$ 2,641,846
Issuance of shares in exchange for convertible note payable	624,490	(227,459)
Mark to market	$ (6,618)	$ (765,556)
Balance December 31, 2022	$ 2,482,723	$ 1,648,831

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details Narrative) - USD ($)			1 Months Ended	12 Months Ended
DERIVATIVE LIABILITIES (Details Narrative) - USD ($)	Feb. 10, 2022	May 01, 2020	Jan. 23, 2023	Dec. 31, 2023	Dec. 31, 2022
Fair value of embedded derivatives	$ 2,641,846			$ 1,465,000	$ 1,648,831
Beneficial conversion feature	1,325,000	$ 4,000,000	$ 209,522	675,000
Non-cash interest expenses	$ 1,316,846			790
Black-Scholes Pricing Model
Fair value of embedded derivatives				$ 2,482,723
Dividend yield
Derivative liability measurment input assumption	0%			0%	0%
Dividend yield \| Black-Scholes Pricing Model
Derivative liability measurment input assumption				0%
Volatility
Derivative liability measurment input assumption	163.09%			150.19%	162.72%
Volatility \| Black-Scholes Pricing Model
Derivative liability measurment input assumption				150.19%
Risk Free Interest Rate
Derivative liability measurment input assumption	3.92%			3.88%	2.32%
Risk Free Interest Rate \| Black-Scholes Pricing Model
Derivative liability measurment input assumption				3.92%
Expected Term
Derivative liability measurment input assumptions	10 years			9 years 10 months 9 days	9 years 10 months 9 days
Expected Term \| Black-Scholes Pricing Model
Derivative liability measurment input assumptions				10 years

STOCK INCENTIVE PLAN (Details N

STOCK INCENTIVE PLAN (Details Narrative) - USD ($)				1 Months Ended			12 Months Ended
STOCK INCENTIVE PLAN (Details Narrative) - USD ($)	Sep. 01, 2023	May 09, 2023	Dec. 09, 2022	Aug. 22, 2022	May 20, 2021	May 29, 2015	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Stock available for issuance								25,881,671	9,806,000
Share-based Payment Arrangement, Expense							$ 197,727	$ 1,107,494
Option granted purchase shares	1,000,000,000,000	2,000,000,000,000	900,000,000,000	13,500,000,000,000
Strike price	$ 0.023	$ 0.21	$ 0.10	$ 0.052
Stock option vesting description				5,750,000 vesting immediately and the balance vesting between six months and a year from issuance
2015 Stock Incentive Plan [Member]
Common stock issued under registration statement on Form S-8						10,000,000
2015 Stock Incentive Plan [Member] \| Minimum [Member]
Increase of issuance shares					20,000,000
2015 Stock Incentive Plan [Member] \| Maximum [Member]
Increase of issuance shares					40,000,000

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative)							1 Months Ended		12 Months Ended
STOCKHOLDERS DEFICIT (Details Narrative)	Sep. 01, 2023 $ / shares	May 09, 2023 $ / shares	Dec. 09, 2022 $ / shares	Jan. 11, 2022 shares	Feb. 20, 2019 USD ($) integer shares	Aug. 18, 2016 USD ($) shares	Aug. 22, 2022 $ / shares	Mar. 31, 2022 USD ($)	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($)	Jul. 14, 2022 USD ($)	May 14, 2021 USD ($)	Aug. 17, 2016 integer shares
Preferred stock, shares designated \| shares									5,000,000	5,000,000
Preferred stock, par value per share \| $ / shares									$ 0.0001	$ 0.0001
Undesignated preferred stock, shares authorized \| shares									4,000,000	4,000,000
Undesignated preferred stock, shares issued \| shares									0	0
Undesignated preferred stock, shares outstanding \| shares									0	0
Common stock, shares authorized \| shares									1,000,000,000	1,000,000,000
Common stock shares issued \| shares									245,929,403	192,441,917
Common stock, shares outstanding \| shares									245,929,403	192,441,917
Debt modifications / conversions feature									$ 459,522
Number of common stock exchange \| shares									22,207,486
Conversion of debt									$ 30,858
Accrued interest									380,858
Payment of interest									$ 688,432
Common stock, par value per share \| $ / shares									$ 0.0001	$ 0.0001
Conversion price \| $ / shares									$ 0.031
Shares in settlement of claims \| shares										3,544,247
Loss on settlement Debt										$ 226,171
Share issued for settelment of debt \| shares										891,610
Share issued settelment of debt amoint										$ 60,000
Loss on settlement Debt										4,196
Value of shares, rights to put or sell, maximum										30,000,000	$ 10,000,000
Loss on extinguishment of debt in statement of operation									$ 626,414
Derivative liabilities									2,482,723	1,648,831	$ 0
Accrued interest									$ 0	0
Exercise price \| $ / shares	$ 0.023	$ 0.21	$ 0.10				$ 0.052
Maximum [Member] \| Equity Purchase Agreement [Member]
Investment Amount												$ 250,000	$ 1,000,000
Minimum [Member] \| Equity Purchase Agreement [Member]
Investment Amount												$ 10,000	$ 10,000
Purchase Agreement [Member]
Common stock shares issued \| shares									7,280,000
Loss on issue of common stock under purchase agreement									$ 80,080
Common stock issue exchange of equipment									$ 72,800
2022 Transactions [Member]
Stock issued during period, shares, stock options exercised \| shares				500,000
Stock issued upon stock options exercised \| shares				282,759
Debt conversion amount										177,840
Stock issued during period, shares, restricted shares \| shares									302,115
Restricted Stock, Value, Shares Issued Net of Tax Withholdings									$ 100,000
Debt discount										167,571
Loss on extinguishment of debt in statement of operation										111,807
Derivative liabilities										$ 227,459
Stock Issued for severence fees, shares \| shares										5,665,636
Stock Issued for severence fees, value										$ 349,535
Accrued interest										2,840
Common stock warrant purchase shares \| shares									519,247
Asset acquisition										$ 7,000,000
Proceeds from issuance of warrants									$ 75,000
Exercise price \| $ / shares									$ 0.315
Warrants are exercisable period									3 years
Equity Purchase Agreement [Member]
Common stock shares issued \| shares										14,837,874
Conversion of debt										$ 46,000
Stock issued during period, shares, restricted shares \| shares										8,000,000
Received cash from issue of common stock										$ 455,000
Restricted Stock, Value, Shares Issued Net of Tax Withholdings										234,844
Subscription receivable										$ 46,000
Common stock warrant purchase shares9D \| shares										47,720
MJNA Investment Holdings, LLC [Member] \| Purchase Agreement [Member]
Sale of stock, number of shares issued in transaction \| shares					500,000
Sale of stock, consideration received on transaction					$ 500,000
Third Party [Member]
Stock issued during period, shares, restricted shares \| shares										173,390
Restricted Stock, Value, Shares Issued Net of Tax Withholdings										$ 32,944
Loss on extinguishment of debt in statement of operation										$ 11,081
Third Parties 4 [Member]
Stock issued during period, shares, restricted shares \| shares									500,000
Restricted Stock, Value, Shares Issued Net of Tax Withholdings									$ 79,500
Juniper and Ivy Corporation [Member] \| Purchase Agreement [Member]
Number of votes per share \| integer					100
Cash payments for purchase of preferred stock					$ 65,000
Promissory note issued, face value					$ 435,000
Series C Convertible Preferred Stock [Member]
Preferred stock, shares designated \| shares														500,000
Preferred stock, par value per share \| $ / shares									$ 0.0001	$ 0.0001
Preferred stock, shares issued \| shares									500,000	500,000
Number of votes per share \| integer														100
Series C Convertible Preferred Stock [Member] \| MJNA Investment Holdings, LLC [Member]
Preferred stock, shares issued \| shares						500,000
Proceeds from issuance of preferred stock						$ 65,000
Common Stock Under S-1 [Member]
Common stock shares issued \| shares									23,000,000
Share issued exchange of cash									$ 514,931
Stock Purchase Agreement [Member]
Common stock to be issued								$ 624,290
Cash gross proceeds								$ 55,000
S 1 Agreement [Member] \| Third Party [Member]
Stock issued during period, shares, restricted shares \| shares									10,750,000	20,977,638
Restricted Stock, Value, Shares Issued Net of Tax Withholdings									$ 973,495	$ 1,333,266

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details) - $ / shares	12 Months Ended
STOCK OPTIONS AND WARRANTS (Details) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Weighted Average Exercise Price, beginning	$ 0.15	$ 0.15
Weighted Average Exercise Price, ending		$ 0.15
Option [Member]
Options outstanding, beginning balance	21,860,715	10,960,715
Granted	3,000,000	14,400,000
Exercised		(500,000)
Expired or canceled	(742,386)	(3,000,000)
Options outstanding, ending balance	24,118,329	21,860,715
Weighted Average Exercise Price, beginning	$ 0.049	$ 0.37
Weighted Average Exercise Price, Granted	0.02	0.045
Weighted Average Exercise Price, Exercised		0.002
Weighted Average Exercise Price, Expired or Canceled		0.057
Weighted Average Exercise Price, ending	$ 0.13	$ 0.049

STOCK OPTIONS AND WARRANTS (D_2

STOCK OPTIONS AND WARRANTS (Details 1) - $ / shares	12 Months Ended
STOCK OPTIONS AND WARRANTS (Details 1) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
STOCK OPTIONS AND WARRANTS
Options Outstanding, Ending	24,118,329	21,860,715
Options Number exercisable, ending	22,313,683	18,341,741
Weighted Average Exercise Price, beginning	$ 0.15	$ 0.15
Weighted Average Remaining Contractual Life	8 years	9 years
Options Exercisable Weighted Average Exercise Price	$ 0.013	$ 0.049
Weighted Average Exercised price ending	$ 0.013	$ 0.049

STOCK OPTIONS AND WARRANTS (D_3

STOCK OPTIONS AND WARRANTS (Details 2) - $ / shares	12 Months Ended
STOCK OPTIONS AND WARRANTS (Details 2) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
STOCK OPTIONS AND WARRANTS
Expected life (years)	10 years	10 years
Risk-free interest rate (%)	3.53%	3.96%
Expected volatility (%)	224%	229%
Dividend yield (%)	0%	0%
Weighted average fair value of shares at grant date	$ 0	$ 1.74

STOCK OPTIONS AND WARRANTS (D_4

STOCK OPTIONS AND WARRANTS (Details 3) - $ / shares	12 Months Ended
STOCK OPTIONS AND WARRANTS (Details 3) - $ / shares	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Weighted Average Exercise Price, beginning	$ 0.15	$ 0.15
Weighted Average Exercise Price, ending		$ 0.15	$ 0.15
Warrants [Member]
Options outstanding, beginning balance	3,544,247	3,025,000	0
Granted	0	519,247	3,025,000
Forfeited/Cancelled			0
Exercised	$ 0	$ 0	$ 0
Options outstanding, ending balance	3,544,247	3,544,247	3,025,000
Weighted Average Exercise Price, beginning	$ 0.65	$ 0.71	$ 0
Granted per share		0.31	0.71
Forfeited/Cancelled per share			0
Exercised per share			0
Weighted Average Exercise Price, ending	$ 0.65	$ 0.65	$ 0.71

STOCK OPTIONS AND WARRANTS (D_5

STOCK OPTIONS AND WARRANTS (Details Narrative) - USD ($)	12 Months Ended
STOCK OPTIONS AND WARRANTS (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Stock-based compensation expense	$ 197,727	$ 1,107,494
John Huemoeller [Member]
Option issued	3,000,000	3,000,000

COMMITMENT AND CONTINGENCIES (D

COMMITMENT AND CONTINGENCIES (Details) - USD ($)	12 Months Ended
COMMITMENT AND CONTINGENCIES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
COMMITMENT AND CONTINGENCIES
Right-of-use assets	$ 227,029	$ 19,789
Lease liability obligations, current	94,829
Lease liability obligations, noncurrent	137,044
Total lease liability obligations	$ 231,873
Weighted-average remaining lease term	2 years 5 months 1 day
Weighted-average discount rate	6%

COMMITMENT AND CONTINGENCIES _2

COMMITMENT AND CONTINGENCIES (Details 1) - USD ($)	12 Months Ended
COMMITMENT AND CONTINGENCIES (Details 1) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
COMMITMENT AND CONTINGENCIES
Operating Lease, Expense	$ 99,050	$ 75,732
Short-term lease expense	43,936	38,790
Total lease expense	$ 142,986	$ 114,522

COMMITMENT AND CONTINGENCIES _3

COMMITMENT AND CONTINGENCIES (Details 2)	Dec. 31, 2023 USD ($)
COMMITMENT AND CONTINGENCIES
2024	$ 98,736
2025	102,684
2026	43,686
Total minimum payments	245,106
Less: amount representing interest	(18,079)
Total	$ 227,027

COMMITMENT AND CONTINGENCIES _4

COMMITMENT AND CONTINGENCIES (Details Narrative)				1 Months Ended		12 Months Ended
COMMITMENT AND CONTINGENCIES (Details Narrative)	Feb. 07, 2024 USD ($)	Mar. 03, 2020 USD ($)	Jan. 02, 2019 USD ($) shares	Mar. 29, 2023 USD ($)	Oct. 31, 2019 USD ($)	Dec. 31, 2023 USD ($) ft²	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Operating lease expense inculded maintenance charges						$ 99,050	$ 75,732
Land space \| ft²						1,908
Loss on settlement of litigation						$ 955,000	0
Implicit interest rate						50%
Maintenance charges						$ 18,108
License fee						150,000
Purchase price for acquisition						192,000
Amortized						8,875	141,125
Research and development expenses						$ 125,496	153,697	$ 284,869
Litigation description						The SAC prays for relief of Compensatory damages and other Special, general and consequential damages of not less than $280,586 as well as Punitive and exemplary damages and attorney fees and cost of suit
Mr Malasek [Member]
Increase salary per month							$ 7,500
IMS [Member]
Description related to sale of test cassettes	a $0.35 cassette sales participation payment on all single dry eye lateral flow test cassettes sold by the Company up to a total of $475,000, with such payments having no limit as to the time it takes to reach $475,000; and the issuance of 20,000,000 restricted shares of Company common stock
Cash payment	$ 100,000
John W. Huemoeller [Member]
Increase salary per month			$ 35,000
Common stock granted purchase shares \| shares			2,000,000
Vesting percentage						50%
CFO [Member]
Increase salary per month					$ 3,000
3rd year [Member]
Operating lease expense inculded maintenance charges		$ 5,000		$ 8,688
2nd year [Member]
Operating lease expense inculded maintenance charges		4,854		8,335
1st year [Member]
Operating lease expense inculded maintenance charges		$ 4,713		8,014
Operating Lease Agreement [Member]
Operating lease expense inculded maintenance charges				$ 9,014
Interest rate		6%		6%
Lease expire date		Apr. 25, 2020		May 31, 2026
Stock Purchase Agreement [Member]
Salary			$ 10,000
Purchase price for acquisition						$ 150,468

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
INCOME TAXES (Details)	Dec. 31, 2023	Dec. 31, 2022
INCOME TAXES
Statutory federal income tax rate	21%	21%
Statutory state and local income tax rate , net of federal benefit	11.90%	7.30%
Permanent Differences	(15.96%)	(20.95%)
Change in valuation allowance	(11.95%)	(18.77%)
Other true ups	(3.57%)
Effective Tax Rate	0%	0%

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Valuation allowance	$ (10,042,087)	$ (10,749,088)
Domestic Tax Authority [Member]
Net operating loss carry forward	10,042,078	10,749,088
Valuation allowance	(4)	(88)
Net deferred tax asset	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
INCOME TAXES (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
United states tax reform bill description	The U.S. tax reform bill that Congress voted to approve December 20, 2017, also known as the “Tax Cuts and Jobs Act,” made sweeping modification to the Internal Revenue Code, including a much lower corporate tax rate, changes to credits and deductions, and a move to a territorial system for corporations that have overseas earnings. The Act replaced the prior law graduated corporate tax rate, which taxed income over $10 million at 35%, with a flat rate of 21%. The Coronavirus Aid, Relief and Economy Security (CARES) Act (“the CARES Act, H.R. 748”) was signed into law on 27 March 2020. The CARES Act temporarily eliminates the 80% taxable income limitation (as enacted under the Tax Cuts and Jobs Act of 2017) for NOL deductions for 2018-2020 tax years and reinstated NOL carrybacks for the 2018-2020 tax years. Moreover, the CARES Act also temporarily increases the business interest deduction limitations from 30% to 50% of adjusted taxable income for the 2019 and 2020 taxable year. Lastly, the Tax Act technical correction classifies qualified improvement property as 15-year recovery period, allowing the bonus depreciation deduction to be claimed for such property retroactively as if it was included in the Tax Act at the time of enactment
Operating loss carry forward	$ 9,024,000
Expiration date	Dec. 31, 2030
Valuation allowance for deferred tax assets	$ 10,042,087	$ 10,749,088
Operating loss carry forward, no expiration period	26,462,918
California
Operating loss carry forward	13,706,536
Net operating Losses	$ 16,912,055

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)			1 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Mar. 15, 2024	Feb. 07, 2024	Jan. 27, 2022	Dec. 31, 2023
Debt Instrument, Maturity Date			Jan. 27, 2032
Convertible note conversion price				$ 0.031
IMS [Member]
Cash payment		$ 100,000
Subsequent Event [Member] \| IMS [Member]
Cash payment		$ 100,000
Description related to sale of test cassettes		a $0.35 cassette sales participation payment on all single dry eye lateral flow test cassettes sold by the Company up to a total of $475,000, with such payments having no limit as to the time it takes to reach $475,000; and the issuance of 20,000,000 restricted shares of Company common stock
Convertible note face values		$ 814,555
Notes pay annual interest rate		4.25%
Debt Instrument, Maturity Date		Mar. 01, 2034
Subsequent Event [Member] \| IMS [Member] \| Convertible Debt Notes Two [Member]
Convertible note face values		$ 135,625
Subsequent Event [Member] \| IMS [Member] \| Convertible Debt Notes Four [Member]
Convertible note face values		$ 140,000
Convertible note conversion price		$ 0.01
Subsequent Event [Member] \| IMS [Member] \| Convertible Debt Notes Due [Member]
Convertible note face values		$ 674,555
Convertible note conversion price		$ 0.02
Subsequent Event [Member] \| IMS [Member] \| Convertible Debt Notes During Period [Member]
Convertible note face values		$ 814,555
Total number of common stock converted from convertible note		47,727,750
Subsequent Event [Member] \| Sapphire [Member] \| Stock Purchase Agreement [Member] \| Restricted Stock [Member]
Share purchase price	$ 0.01
Share issued against S-1	10,500,000
Share issued against S-1 cash received	$ 90,667
Subscription receivable	$ 23,475
Purchase of restricted shares of common stock	1,100,000
Purchase amount of restricted shares of common stock	$ 11,000