Sacks Parente Golf (SPGC) 10-Q13 Nov 232023 Q3 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2023	Oct. 31, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-41701
Entity Registrant Name	SACKS PARENTE GOLF, INC.
Entity Central Index Key	0001934245
Entity Tax Identification Number	82-4938288
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	551 Calle San Pablo
Entity Address, City or Town	Camarillo
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	93012
City Area Code	(833)
Local Phone Number	776-6659
Title of 12(b) Security	Common Stock
Trading Symbol	SPGC
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		14,595,870

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 6,768,000	$ 147,000
Restricted cash		24,000
Accounts receivable	18,000	2,000
Inventory, net of reserve for obsolescence of $119,000 and $73,000, respectively	165,000	142,000
Prepaid expenses and other current assets	766,000	16,000
Total Current Assets	7,717,000	331,000
Property and equipment, net	208,000	122,000
Right-of-use asset, net	42,000	22,000
Deferred offering costs		230,000
Deposits	5,000	5,000
Total Assets	7,972,000	710,000
Current Liabilities:
Accounts payable and accrued expenses	375,000	97,000
Accrued payroll to executives		1,095,000
Lease liability, current	33,000	17,000
Equipment purchase obligation		15,000
Notes payable (past due)		384,000
Customer deposits	2,000	21,000
Total Current Liabilities	410,000	2,166,000
Lease liability, net of current	9,000	6,000
Total Liabilities	419,000	2,172,000
Common stock subject to possible redemption (561,375 shares at redemption price of $1.07)		420,000
Commitments and Contingencies
Stockholders’ Equity (Deficiency):
Preferred stock $.01 par value, 5,000,000 shares authorized, no shares issued and outstanding
Common stock, $.01 par value, 45,000,000 shares authorized, 14,595,870 and 10,784,495, shares issued and outstanding, respectively, excluding 561,375 shares subject to possible redemption at December 31, 2022	146,000	108,000
Additional paid-in-capital	15,885,000	3,702,000
Accumulated deficit	(8,478,000)	(5,692,000)
Total Stockholders’ Equity (Deficiency)	7,553,000	(1,882,000)
Total Liabilities and Stockholders’ Equity (Deficiency)	7,972,000	710,000
Related Party [Member]
Current Liabilities:
Loans payable – related parties		$ 537,000

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Reserve for obsolescence	$ 119,000	$ 73,000
Redemption of shares	561,375	561,375
Redemption value per share	$ 1.07	$ 1.07
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	45,000,000	45,000,000
Common stock, shares issued	14,595,870	10,784,495
Common stock, shares outstanding	14,595,870	10,784,495

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
Condensed Statements of Operations (Unaudited) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Net Sales	$ 95,000	$ 48,000	$ 232,000	$ 157,000
Cost of goods sold	56,000	27,000	134,000	70,000
Gross profit	39,000	21,000	98,000	87,000
Operating expenses
Selling, general and administrative expenses	1,195,000	520,000	2,758,000	2,429,000
Research and development	15,000	33,000	58,000	43,000
Total operating expenses	1,210,000	553,000	2,816,000	2,472,000
Loss from operations	(1,171,000)	(532,000)	(2,718,000)	(2,385,000)
Other expenses
Interest, net	(26,000)	(16,000)	(68,000)	(23,000)
Loss on extinguishment of debt				(574,000)
Total other expenses	(26,000)	(16,000)	(68,000)	(597,000)
Net loss	$ (1,197,000)	$ (548,000)	$ (2,786,000)	$ (2,982,000)
Net loss per share, basic	$ (0.09)	$ (0.05)	$ (0.24)	$ (0.29)
Net loss per share, diluted	$ (0.09)	$ (0.05)	$ (0.24)	$ (0.29)
Weighted average common shares outstanding, basic	12,674,298	10,784,495	11,442,597	10,311,465
Weighted average common shares outstanding, diluted	12,674,298	10,784,495	11,442,597	10,311,465

Condensed Statements of Changes

Condensed Statements of Changes In Stockholders' Equity (Deficiency) (Unaudited) - USD ($)	Common Stock [Member]	Common Stock Issuable [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 92,000	$ 150,000	$ 508,000	$ (2,187,000)	$ (1,437,000)
Beginning balance, shares at Dec. 31, 2021	9,170,760	133,371
Vesting of options			1,344,000		1,344,000
Net Loss				(2,982,000)	(2,982,000)
Vesting of restricted stock		$ 25,000			25,000
Vesting of restricted stock, shares		25,000
Modification of equity awards	$ 1,000	$ (175,000)	202,000		28,000
Modification of equity awards, shares	95,870	(158,371)
Shares issued on plan of conversion	$ 15,000		1,609,000		1,624,000
Shares issued on plan of conversion, shares	1,517,865
Ending balance, value at Sep. 30, 2022	$ 108,000		3,663,000	(5,169,000)	(1,398,000)
Ending balance, shares at Sep. 30, 2022	10,784,495
Beginning balance, value at Dec. 31, 2021	$ 92,000	$ 150,000	508,000	(2,187,000)	(1,437,000)
Beginning balance, shares at Dec. 31, 2021	9,170,760	133,371
Net Loss					(3,505,000)
Ending balance, value at Dec. 31, 2022	$ 108,000		3,702,000	(5,692,000)	(1,882,000)
Ending balance, shares at Dec. 31, 2022	10,784,495
Beginning balance, value at Jun. 30, 2022	$ 108,000		3,619,000	(4,621,000)	(894,000)
Beginning balance, shares at Jun. 30, 2022	10,784,495
Vesting of options			44,000		44,000
Net Loss				(548,000)	(548,000)
Ending balance, value at Sep. 30, 2022	$ 108,000		3,663,000	(5,169,000)	(1,398,000)
Ending balance, shares at Sep. 30, 2022	10,784,495
Beginning balance, value at Dec. 31, 2022	$ 108,000		3,702,000	(5,692,000)	(1,882,000)
Beginning balance, shares at Dec. 31, 2022	10,784,495
Vesting of options			367,000		367,000
Proceeds from private sale of common stock	$ 6,000		594,000		600,000
Proceeds from private sale of common stock, shares	561,375
Proceeds from public sale of common stock, net of expenses	$ 32,000		10,997,000		11,029,000
Proceeds from public sale of common stock, net of expenses, shares	3,200,000
Net Loss				(2,786,000)	(2,786,000)
Shares issued for services			225,000		225,000
Shares issued for services. shares	50,000
Ending balance, value at Sep. 30, 2023	$ 146,000		15,885,000	(8,478,000)	7,553,000
Ending balance, shares at Sep. 30, 2023	14,595,870
Beginning balance, value at Jun. 30, 2023	$ 108,000		4,154,000	(7,281,000)	(3,019,000)
Beginning balance, shares at Jun. 30, 2023	10,834,495
Vesting of options			140,000		140,000
Proceeds from private sale of common stock	$ 6,000		594,000		600,000
Proceeds from private sale of common stock, shares	561,375
Proceeds from public sale of common stock, net of expenses	$ 32,000		10,997,000		11,029,000
Proceeds from public sale of common stock, net of expenses, shares	3,200,000
Net Loss				(1,197,000)	(1,197,000)
Ending balance, value at Sep. 30, 2023	$ 146,000		$ 15,885,000	$ (8,478,000)	$ 7,553,000
Ending balance, shares at Sep. 30, 2023	14,595,870

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
Condensed Statements of Cash Flows (Unaudited) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Cash Flows from Operating Activities
Net Loss	$ (1,197,000)	$ (548,000)	$ (2,786,000)	$ (2,982,000)	$ (3,505,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation			15,000	6,000
Change in reserve for inventory obsolescence			46,000	(25,000)
Vesting of options			367,000	1,344,000
Vesting of restricted stock				25,000
Modification of equity awards				28,000
Loss on extinguishment of debt				574,000
Shares issued for services			225,000
Changes in ROU asset			23,000	8,000
Accrued interest				21,000
Changes in operating assets and liabilities
Accounts receivable			(16,000)	3,000
Inventory			(69,000)	(11,000)
Prepaids and other current assets			(750,000)	(25,000)
Deposits				(1,000)
Accounts payable and accrued expenses			278,000	64,000
Accrued payroll to officers			(1,095,000)	408,000
Lease liability			(24,000)	(8,000)
Deferred revenue			(19,000)	(3,000)
License obligation				(1,000)
Net cash used in operating activities			(3,805,000)	(575,000)	(785,000)
Cash Flows from Investing Activities
Purchase of property and equipment			(101,000)	(75,000)
Net cash used in investing activities			(101,000)	(75,000)
Cash Flows from Financing Activities
Payment of equipment purchase obligation			(15,000)	(29,000)
Deferred offering costs			230,000	(230,000)
Proceeds from private sale of common stock subject to possible redemption			180,000	420,000
Proceeds from public sale of common stock, net			11,029,000
Proceeds from notes payable			61,000	100,000
Repayment of notes payable			(445,000)
Proceeds from loans payable – related party			20,000	200,000
Repayment of loans payable – related party			(557,000)
Proceeds from convertible debt obligations				150,000
Net cash provided by financing activities			10,503,000	611,000
Net increase (decrease) in cash			6,597,000	(39,000)
Cash and cash equivalents and restricted cash beginning of period			171,000	184,000	184,000
Cash and cash equivalents and restricted cash end of period	$ 6,768,000	$ 145,000	6,768,000	145,000	$ 171,000
Supplemental disclosures of cash flow information:
Cash paid for interest
Cash paid for income taxes
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common shares issued on conversion of convertible debt obligations				1,050,000
New right of use asset and lease liability			43,000	34,000
Property and equipment purchased with debt				58,000
Reclass of common stock subject to redemption to equity			$ 420,000

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
Pay vs Performance Disclosure - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Pay vs Performance Disclosure [Table]
Net Income (Loss) Attributable to Parent	$ (1,197,000)	$ (548,000)	$ (2,786,000)	$ (2,982,000)	$ (3,505,000)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2023
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

OPERATIONS AND LIQUIDITY

OPERATIONS AND LIQUIDITY	9 Months Ended
OPERATIONS AND LIQUIDITY	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
OPERATIONS AND LIQUIDITY	NOTE 1 – OPERATIONS AND LIQUIDITY Sacks Parente Golf, Inc. (“we,” the “Company” or “SPG”) was formed in 2018 as Sacks Parente Golf Company, LLC, a Delaware limited liability company. On March 18, 2022 the Company converted into a Delaware corporation named Sacks Parente Golf, Inc. Pursuant to our Plan of Conversion, on March 18, 2022, all of the outstanding ownership interests in Sacks Parente Golf Company, LLC, and rights to receive such interest were converted into and exchanged for shares of capital stock of Sacks Parente Golf, Inc. The Company retroactively reflected the conversion as of the earliest periods presented herein. Sacks Parente Golf, Inc. is a technology-forward golf company, with a growing portfolio of golf products, including putting instruments, golf shafts, golf grips, and other golf-related products. In consideration of its growth opportunities in shaft technologies, in April of 2022, the Company expanded its manufacturing business to include advanced premium golf shafts by opening a new shaft manufacturing facility in St. Joseph, MO. It is the Company’s intent to manufacture and assemble substantially all products in the United States. The Company anticipates expansion into golf apparel and other golf related product lines to enhance its growth. The Company’s future expansions may include broadening its offerings through mergers, acquisitions or internal developments of product lines that are complementary to its premium brand. The Company currently sells its products through resellers, the Company’s websites, and distributors in the United States, Japan, and South Korea. Certain information and footnote disclosures normally included in financial statements that have been prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission regarding interim financial reporting. We believe that the disclosures contained in these condensed financial statements are adequate to make the information presented herein not misleading. For further information, refer to the financial statements and the notes thereto included elsewhere in this report. The results of operations for the three and nine months ended September 30, 2023 are not necessarily indicative of the results of operations to be expected for the full fiscal year ending December 31, 2023. Going Concern and Liquidity The accompanying condensed financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. During the year ended December 31, 2022, the Company incurred a net loss of $ 3,505,000 785,000 1,882,000 2,786,000 3,805,000 During the nine months ended September 30, 2023, the Company closed its initial public offering (“IPO”) and received $ 11,029,000 of net proceeds after expenses. At September 30, 2023, the Company had cash and cash equivalents on hand in the amount of $ 6,768,000 600,000 7,553,000 The ability to continue as a going concern is dependent on the Company attaining and maintaining profitable operations in the future and raising additional capital to meet its obligations and repay its liabilities arising from normal business operations when they come due. Since inception, the Company has funded its operations primarily through equity and debt financing, and it expects to continue to rely on these sources of capital in the future. No assurance can be given that any future financing will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, it may contain undue restrictions on our operations, in the case of debt financing, or cause substantial dilution for our stockholders, in case of equity financing, or grant unfavorable terms in licensing future licensing agreements.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Those estimates and assumptions include estimates for reserves of uncollectible accounts receivables, assumptions used in valuing inventories at net realizable value, impairment testing of recorded long-term and tangible and intangible assets, the valuation allowance for deferred tax assets, accruals for potential liabilities, and assumptions made in valuing stock instruments issued for services. Cash and cash equivalents The Company’s cash consists of cash on deposit with banks. Cash equivalents represent money market funds or short-term investments with original maturities of three months or less from the date of purchase. Accounts Receivable Accounts receivable are generally recorded at the invoiced amounts net of an allowance for expected losses. The Company evaluates the collectability of its trade accounts receivable based on a number of factors. In circumstances where the Company becomes aware of a specific customer’s inability to meet its financial obligations to the Company, a specific reserve for bad debts is estimated and recorded, which reduces the recognized receivable to the estimated amount the Company believes will ultimately be collected. In addition to specific customer identification of potential bad debts, bad debt charges are recorded based on the Company’s historical losses and an overall assessment of past due trade accounts receivable outstanding. The allowance for accounts receivable is established through a provision reducing the carrying value of receivables. At September 30, 2023 and December 31, 2022, management determined that no allowance was necessary. Deferred Offering Costs Deferred offering costs consist principally of legal, accounting, and underwriters’ fees incurred related to equity financing. These deferred offering costs are deferred and then charged against the gross proceeds received once the equity financing occurs or are charged to expense if the financing does not occur. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers Revenue and costs of sales are recognized when control of the products transfers to our customer, which generally occurs upon shipment from our facilities. The Company’s performance obligations are satisfied at that time. The Company does not have any significant contracts with customers requiring performance beyond delivery, and contracts with customers contain no incentives or discounts that could cause revenue to be allocated or adjusted over time. Shipping and handling activities are performed before the customer obtains control of the goods and therefore represent a fulfillment activity rather than a promised service to the customer. All of the Company’s products are offered for sale as finished goods only, and there are no performance obligations required post-shipment for customers to derive the expected value from them. The Company does not allow for returns, except for damaged products when the damage occurred pre-fulfillment. Damaged product returns have historically been insignificant. Because of this, the stand-alone nature of our products, and our assessment of performance obligations and transaction pricing for our sales contracts, we do not currently maintain a contract asset or liability balance for obligations. We assess our contracts and the reasonableness of our conclusions on a quarterly basis. The following table presents our net sales by revenue source, and the period-over-period percentage change, for the period presented: SCHEDULE OF DISAGGREGATION OF REVENUE 2023 2022 Three Months Ended September 30, 2023 2022 Net Sales Source Revenue Revenue % Change Distributors $ 68,000 $ 6,000 1033 % Online Sales 46,000 57,000 -19 % Shipping 2,000 2,000 - % Sales discounts (21,000 ) (17,000 ) -24 % Net Sales $ 95,000 $ 48,000 98 % 2023 2022 Nine Months Ended September 30, 2023 2022 Net Sales Source Revenue Revenue % Change Distributors $ 135,000 $ 58,000 132 % Online Sales 151,000 143,000 6 % Shipping 6,000 4,000 50 % Sales discounts (60,000 ) (48,000 ) 25 % Net Sales $ 232,000 $ 157,000 48 % The following table presents our net sales by product lines for the period presented: 2023 2022 Three Months Ended September 30, 2023 2022 Product Line Revenue Revenue Golf Putters $ 111,000 $ 62,000 Accessories 3,000 1,000 Shipping 2,000 2,000 Sales discounts (21,000 ) (17,000 ) Net Sales $ 95,000 $ 48,000 2023 2022 Nine Months Ended September 30, 2023 2022 Product Line Revenue Revenue Golf Putters $ 276,000 $ 199,000 Accessories 10,000 2,000 Shipping 6,000 4,000 Sales discounts (60,000 ) (48,000 ) Net Sales $ 232,000 $ 157,000 Loss per Common Share Basic earnings (loss) per share is computed by dividing the net income (loss) applicable to common stockholders by the weighted average number of shares of common stock outstanding during the year. Diluted earnings (loss) per share is computed by dividing the net income applicable to common stockholders by the weighted average number of common shares outstanding plus the number of additional common shares that would have been outstanding if all dilutive potential common shares had been issued, using the treasury stock method. Potential common shares are excluded from the computation when their effect is antidilutive. For the nine months ended September 30, 2023 and 2022, the calculations of basic and diluted loss per share are the same because potential dilutive securities would have had an anti-dilutive effect. The potentially dilutive securities consisted of the following: SCHEDULE OF ANTIDILUTIVE SECURITIES September 30, 2023 September 30, 2022 Options 2,630,835 2,220,835 Common stock subject to possible redemption - 561,375 Total 2,630,835 2,782,210 Advertising Costs Advertising costs are expensed as incurred and are included in selling, general and administrative expense. Advertising costs aggregated $ 155,000 219,000 Research and Development Research and development expenses consist primarily of personnel costs, prototype expenses, and consulting services associated with research and development equipment. Research and development costs are expensed as incurred. Research and development costs were $ 58,000 43,000 Stock-Based Compensation The Company periodically issues stock options to employees and non-employees in non-capital raising transactions for services and for financing costs. The Company accounts for such grants issued and vesting based on ASC 718, Compensation-Stock Compensation The fair value of each option or warrant grant is estimated using the Black-Scholes option-pricing model. The Company is a private company and lacks company-specific historical and implied volatility information. Therefore, it estimates its expected stock volatility based on the historical volatility of a publicly traded set of peer companies within the agriculture technology industry with characteristics similar to the Company. The expected term of the Company’s stock options has been determined utilizing the “simplified” method for awards that qualify as “plain-vanilla” options. The expected term of stock options granted to non-employees is equal to the contractual term of the option award. The risk-free interest rate is determined by reference to the U.S. Treasury yield curve in effect at the time of grant of the award for time periods approximately equal to the expected term of the award. Expected dividend yield is zero, based on the fact that the Company has never paid cash dividends and does not expect to pay any cash dividends in the foreseeable future. Prior to August 14, 2023, the common shares of the Company were not publicly traded. As such, during the period, the Company estimated the fair value of common stock using an appropriate valuation methodology, in accordance with the framework of the American Institute of Certified Public Accountants’ Technical Practice Aid, Valuation of Privately-Held Company Equity Securities Issued as Compensation. Each valuation methodology includes estimates and assumptions that require the Company’s judgment. These estimates and assumptions include a number of objective and subjective factors, including external market conditions, guideline public company information, the prices at which the Company sold its common stock to third parties in arms’ length transactions, the rights and preferences of securities senior to the Company’s common stock at the time, and the likelihood of achieving a liquidity event such as an initial public offering or sale. Significant changes to the assumptions used in the valuations could result in different fair values of stock options at each valuation date, as applicable. Fair Value of Financial Instruments The Company uses various inputs in determining the fair value of its financial assets and liabilities and measures these assets on a recurring basis. Financial assets recorded at fair value are categorized by the level of subjectivity associated with the inputs used to measure their fair value. Accounting Standards Codification Section 820 defines the following levels of subjectivity associated with the inputs: Level 1—Quoted prices in active markets for identical assets or liabilities. Level 2—Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly. Level 3—Unobservable inputs based on the Company’s assumptions. The carrying amounts of financial assets and liabilities, such as cash, accounts receivable, inventory, accounts payable, and other payables, approximate their fair values because of the short maturity of these instruments. The carrying values of long-term financing obligations approximate their fair values because interest rates on these obligations are based on prevailing market interest rates. Concentrations of Risk Cash Balances. 250,000 Net sales. 50 15 During the three months ended September 30, 2023, 50 50 35 65 During the nine months ended September 30, 2023, two customers classified as a distributor accounted for 39 10 61 39 During the nine months ended September 30, 2022, one customer classified as a distributor accounted for 14% 73 22 5 Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments Other recent accounting pronouncements issued by the FASB, its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

INVENTORY

INVENTORY	9 Months Ended
INVENTORY	Sep. 30, 2023
Inventory Disclosure [Abstract]
INVENTORY	NOTE 3 – INVENTORY Inventory is valued at the lower of cost (first-in, first-out) or net realizable value, and net of reserves is comprised of the following: SCHEDULE OF INVENTORY September 30, 2023 December 31, 2022 Raw materials, net $ 39,000 $ 42,000 Finished goods, net 126,000 100,000 Total $ 165,000 $ 142,000 At September 30, 2023 and December 31, 2022, inventory presented above is net of a reserve for slow moving and potentially obsolete inventory of $ 119,000 73,000

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
PROPERTY AND EQUIPMENT	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment are comprised of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT September 30, 2023 December 31, 2022 Machinery & Equipment $ 234,000 $ 133,000 Accumulated depreciation (26,000 ) (11,000 ) Property and equipment, net $ 208,000 $ 122,000 Depreciation expense is included in selling, general and administrative expenses in the accompanying Statements of Operations. For the nine months ended September 30, 2023 and 2022, depreciation expenses was $ 15,000 6,000

ACCRUED PAYROLL TO EXECUTIVES

ACCRUED PAYROLL TO EXECUTIVES	9 Months Ended
ACCRUED PAYROLL TO EXECUTIVES	Sep. 30, 2023
Payables and Accruals [Abstract]
ACCRUED PAYROLL TO EXECUTIVES	NOTE 5 – ACCRUED PAYROLL TO EXECUTIVES Several executives, including the Company’s Chief Executive, Chief Technology, and Chief Financial Officer, elected to defer payment of their employment compensation. The amounts due were unsecured, non-interest bearing, and with no formal terms of repayment. The aggregate balance of the compensation owed to the senior executives was $ 1,095,000 1,095,000

EQUIPMENT PURCHASE OBLIGATION

EQUIPMENT PURCHASE OBLIGATION	9 Months Ended
EQUIPMENT PURCHASE OBLIGATION	Sep. 30, 2023
Equipment Purchase Obligation
EQUIPMENT PURCHASE OBLIGATION	NOTE 6 – EQUIPMENT PURCHASE OBLIGATION On April 1, 2022, the Company entered into an equipment purchase obligation (“Obligation”) in the amount of $ 58,000 5,000 15,000 15,000

RELATED PARTY LOANS

RELATED PARTY LOANS	9 Months Ended
RELATED PARTY LOANS	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY LOANS	NOTE 7 – RELATED PARTY LOANS Related party loans consist of the following at September 30, 2023 and December 31, 2022: SCHEDULE OF RELATED PARTY LOANS September 30, 2023 December 31, 2022 Line of credit to related party – Akinobu Yorihiro (a) $ - $ 67,000 Line of credit to related party – Tim Triplett (b) - 76,000 Line of credit to related party – GML Holdings (c) - 151,000 Line of credit to related party – NXV (d) - 19,000 Secured promissory note to related party – Michael Keller (e) - 224,000 Total $ - $ 537,000 (a) On April 1, 2019, the Company entered into a Line of Credit Agreement with Akinobu Yorihiro. Akinobu Yorihiro is a co-founder, Director, Chief Technology Officer, and Chief Legal Officer of the Company. The agreement established a revolving line of credit in the amount of up to $ 100,000 2.00 The Line of Credit Agreement shall become payable when the Company has sufficient cash to repay the loan, as determined in the sole discretion of the Company; provided, however, that the entire amount of the Loan shall become due and payable upon the earliest to occur of: the date the Company’s cash balance equals or exceeds $1,000,000 67,000 67,000 (b) On April 1, 2019, the Company entered into a Line of Credit Agreement with Tim Triplett. Tim Triplett is co-founder, Director, President and Chief Executive Officer of the Company. The agreement established a revolving line of credit in the amount of up to $ 100,000 2.00 The Line of Credit Agreement shall become payable when the Company has sufficient cash to repay the loan, as determined in the sole discretion of the Company; provided, however, that the entire amount of the Loan shall become due and payable upon the earliest to occur of: the date the Company’s cash balance equals or exceeds $1,000,000 76,000 20,000 10 3,000 99,000 (c) On August 1, 2018, the Company entered into a Line of Credit Agreement with GML Holdings. GML Holdings is owned by Akinobu Yorihiro, co-founder, Director, Chief Technology Officer, and Chief Legal Officer of the Company. The agreement established a revolving line of credit in the amount of up to $ 250,000 2.00 The Line of Credit Agreement shall become payable when the Company has sufficient cash to repay the loan, as determined in the sole discretion of the Company; provided, however, that the entire amount of the Loan shall become due and payable upon the earliest to occur of: the date the Company’s cash balance equals or exceeds $1,000,000 151,000 2,000 153,000 (d) On March 1, 2018, the Company entered into a Line of Credit Agreement with NXV. NXV is owned by Akinobu Yorihiro, co-founder, Director and Chief Technology Officer, and Chief Legal Officer of the Company, and Tim Triplett, co-founder, Director, President and Chief Executive Officer of the Company. The agreement established a revolving line of credit in the amount of up to $ 40,000 2.00 The Line of Credit Agreement shall become payable when the Company has sufficient cash to repay the loan, as determined in the sole discretion of the Company; provided, however, that the entire amount of the Loan shall become due and payable upon the earliest to occur of: the date the Company’s cash balance equals or exceeds $1,000,000 19,000 19,000 (e) On May 23, 2022, the Company entered into a secured promissory note (“Note”) with Michael Keller, the Company’s former Chief Financial Officer, in the principal amount of $ 200,000 224,000 26,000 250,000

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
NOTES PAYABLE	Sep. 30, 2023
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 8 – NOTES PAYABLE Notes payable consist of the following at September 30, 2023 and December 31,2022: SCHEDULE OF NOTES PAYABLE September 30, 2023 December 31, 2022 Note payable (a) – past due $ - $ 109,000 Note payable (b) – past due - 275,000 Note payable (c) – past due - - Note payable (d) – past due - - Total $ - $ 384,000 (a) On July 15, 2022, the Company entered into a unsecured promissory note (“Note”) with a private party (“Lender”), in the principal amount of $ 100,000 20 109,000 13,000 122,000 (b) On November 9, 2022, the Company entered into a promissory note (“Note”) for $ 250,000 The Company promises to pay to the order of Lender the sum of two hundred fifty thousand dollars ($ 250,000 25,000 275,000 26,000 301,000 (c) On July 11, 2023, the Company received a loan of $ 11,000 11,000 (d) On August 8, 2023, the Company entered into a loan agreement for $ 58,000 8,000 50,000 10% September 8, 2023 59,000

LEASE LIABILITIES

LEASE LIABILITIES	9 Months Ended
LEASE LIABILITIES	Sep. 30, 2023
Leases [Abstract]
LEASE LIABILITIES	NOTE 9 – LEASE LIABILITIES The Company determines whether a contract is, or contains, a lease at inception. Right-of-use (“ROU”) assets represent the Company’s right to use an underlying asset during the lease term, and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at lease commencement based upon the estimated present value of unpaid lease payments over the lease term. The Company leases its office and warehouse locations, and certain warehouse equipment. Leases with an initial term of 12 months or less are not included on the balance sheets. On April 1, 2022, the Company entered a facility lease for a 4,000 1,500 5,000 3,000 The Company’s ROU asset balance was $ 22,000 43,000 23,000 42,000 The Company’s lease liability balance was $ 23,000 43,000 24,000 42,000 33,000 9,000 During the nine months ended September 30, 2023 and 2022, lease costs totaled approximately $ 69,000 45,000 As of September 30, 2023, the weighted average remaining lease terms for operating lease is 1.25 10.00

SECURITIES PURCHASE AGREEMENT S

SECURITIES PURCHASE AGREEMENT SUBJECT TO REDEMPTION	9 Months Ended
SECURITIES PURCHASE AGREEMENT SUBJECT TO REDEMPTION	Sep. 30, 2023
Securities Purchase Agreement Subject To Redemption
SECURITIES PURCHASE AGREEMENT SUBJECT TO REDEMPTION	NOTE 10 – SECURITIES PURCHASE AGREEMENT SUBJECT TO REDEMPTION On January 30, 2022, the Company entered into a Securities Purchase Agreement (“SPA”) with Speicher Limited (“Investor”) to which the Investor agreed to purchase 561,375 1.07 600,000 600,000 (i) $250,000 on completion of tasks defined in the SPA, (ii) $250,000 on or before submission of a Form S-1 in relation to the Company’s Listing; and (iii) $100,000 before Listing or as and when requested by the Company to pay for professional fees and expenses in connection with the listing after the submission of Form S-1 561,375 420,000 24,000 180,000 180,000 In accordance with the SPA, the Company granted the Investor the right to require the Company to repurchase the Investor’s shares of the Company’s common stock at a price of $ 1.07 The right of the Investor to require the repurchase of its shares was extinguished as a result of the listing of the Company’s shares on the Nasdaq Stock Market on August 15, 2023. As such, 561,375 600,000

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	9 Months Ended
STOCKHOLDERS’ DEFICIT	Sep. 30, 2023
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 11 – STOCKHOLDERS’ DEFICIT Recapitalization On March 18, 2022, the Company converted into a Delaware corporation named Sacks Parente Golf, Inc. Pursuant to our Plan of Conversion, all of the outstanding ownership interests in Sacks Parente Golf Company, LLC, and rights to receive such interest were converted into and exchanged for 11,250,000 In accordance with a Plan of Conversion agreed to by each investor on March 18, 2022, The Company’s convertible debt obligations of $ 1,050,000 1,517,865 1,624,000 574,000 Common Stock Issued for Services On March 6, 2023, the Company entered into a Management Services Agreement (“MSA”) with Steve Handy to serve in the role as the Company’s Chief Financial Officer. As part of an agreement, the Company issued 50,000 225,000 4.50 225,000 Common Stock Issued for Initial Public Offering On August 14, 2023, the Company entered into a underwriting agreement with The Benchmark Company for the purchase of shares of the Company’s common stock, in an offering of securities registered under an effective registration statement filed with the Securities and Exchange Commission. In the offering, the Company sold 3,200,000 4.00 11,594,000 7% 1% 565,000 11,029,000 Equity Incentive Plans Summary of Options A summary of stock options for the nine months ended September 30, 2023 is as follows: SCHEDULE OF STOCK OPTIONS Weighted Number of Average Options Exercise Price Balance outstanding, December 31, 2022 2,220,835 $ 1.00 Options granted 430,000 1.07 Options forfeited (20,000 ) 1.00 Balance outstanding, September 30, 2023 2,630,835 $ 1.01 Balance exercisable, September 30, 2023 2,119,446 $ 1.00 Information relating to outstanding options at September 30, 2023, summarized by exercise price, is as follows: SCHEDULE OF OUTSTANDING OPTIONS AND EXERCISABLE PRICE Outstanding Exercisable Weighted Weighted Exercise Price Life Average Average Per Share Shares (Years) Exercise Price Shares Exercise Price $ 1.00 2,200,835 3.59 $ 1.00 2,049,446 $ 1.00 $ 1.07 430,000 4.86 1.07 70,000 $ 1.07 2,630,835 3.80 $ 1.01 2,119,446 $ 1.00 On March 6, 2023, the Company entered into a management services agreement with Steve Handy to serve in the role as the Company’s Chief Financial Officer through September 6, 2023. The Company granted Mr. Handy options to purchase 70,000 1.07 five years 274,000 4.50 three years 111 0 4.61 On September 7, 2023, the Company entered into an employment agreement with Steve Handy to serve in the role as the Company’s Chief Financial Officer. The Company granted Mr. Handy options to purchase 360,000 1.07 five years 478,000 1.64 four years 112 0 4.52 During the nine months ended September 30, 2023 and 2022, the Company recognized approximately $ 367,000 1.3 576,000 As of September 30, 2023, the outstanding and exercisable options have an intrinsic value of approximately $ 391,000 334,000 1.16

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12 – COMMITMENTS AND CONTINGENCIES On August 12, 2023, the Company entered a non-binding letter of intent with Greater Asia Golf Promotions Limited (“GAGP”) to appoint GAGP as its non-exclusive distributor of the Company’s products in the territory of Asia excluding Japan and Korea for a one-year term. The Company plans to spend up to $ 2,500,000 500,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS In September, 2023, the Company’s Board of Directors appointed Gregory Campbell, the Company’s Chairman of the Board, to serve in the role as the Company’s Executive Chairman. Mr. Campbell will receive monthly cash compensation of $ 10,000 300,000 Effective October 9, 2023, Scott White was appointed as the Company’s Chief Operating Officer. Under the terms of an offer letter, Mr. White will receive a base salary of $ 200,000 300,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2023
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Those estimates and assumptions include estimates for reserves of uncollectible accounts receivables, assumptions used in valuing inventories at net realizable value, impairment testing of recorded long-term and tangible and intangible assets, the valuation allowance for deferred tax assets, accruals for potential liabilities, and assumptions made in valuing stock instruments issued for services.
Cash and cash equivalents	Cash and cash equivalents The Company’s cash consists of cash on deposit with banks. Cash equivalents represent money market funds or short-term investments with original maturities of three months or less from the date of purchase.
Accounts Receivable	Accounts Receivable Accounts receivable are generally recorded at the invoiced amounts net of an allowance for expected losses. The Company evaluates the collectability of its trade accounts receivable based on a number of factors. In circumstances where the Company becomes aware of a specific customer’s inability to meet its financial obligations to the Company, a specific reserve for bad debts is estimated and recorded, which reduces the recognized receivable to the estimated amount the Company believes will ultimately be collected. In addition to specific customer identification of potential bad debts, bad debt charges are recorded based on the Company’s historical losses and an overall assessment of past due trade accounts receivable outstanding. The allowance for accounts receivable is established through a provision reducing the carrying value of receivables. At September 30, 2023 and December 31, 2022, management determined that no allowance was necessary.
Deferred Offering Costs	Deferred Offering Costs Deferred offering costs consist principally of legal, accounting, and underwriters’ fees incurred related to equity financing. These deferred offering costs are deferred and then charged against the gross proceeds received once the equity financing occurs or are charged to expense if the financing does not occur.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers Revenue and costs of sales are recognized when control of the products transfers to our customer, which generally occurs upon shipment from our facilities. The Company’s performance obligations are satisfied at that time. The Company does not have any significant contracts with customers requiring performance beyond delivery, and contracts with customers contain no incentives or discounts that could cause revenue to be allocated or adjusted over time. Shipping and handling activities are performed before the customer obtains control of the goods and therefore represent a fulfillment activity rather than a promised service to the customer. All of the Company’s products are offered for sale as finished goods only, and there are no performance obligations required post-shipment for customers to derive the expected value from them. The Company does not allow for returns, except for damaged products when the damage occurred pre-fulfillment. Damaged product returns have historically been insignificant. Because of this, the stand-alone nature of our products, and our assessment of performance obligations and transaction pricing for our sales contracts, we do not currently maintain a contract asset or liability balance for obligations. We assess our contracts and the reasonableness of our conclusions on a quarterly basis. The following table presents our net sales by revenue source, and the period-over-period percentage change, for the period presented: SCHEDULE OF DISAGGREGATION OF REVENUE 2023 2022 Three Months Ended September 30, 2023 2022 Net Sales Source Revenue Revenue % Change Distributors $ 68,000 $ 6,000 1033 % Online Sales 46,000 57,000 -19 % Shipping 2,000 2,000 - % Sales discounts (21,000 ) (17,000 ) -24 % Net Sales $ 95,000 $ 48,000 98 % 2023 2022 Nine Months Ended September 30, 2023 2022 Net Sales Source Revenue Revenue % Change Distributors $ 135,000 $ 58,000 132 % Online Sales 151,000 143,000 6 % Shipping 6,000 4,000 50 % Sales discounts (60,000 ) (48,000 ) 25 % Net Sales $ 232,000 $ 157,000 48 % The following table presents our net sales by product lines for the period presented: 2023 2022 Three Months Ended September 30, 2023 2022 Product Line Revenue Revenue Golf Putters $ 111,000 $ 62,000 Accessories 3,000 1,000 Shipping 2,000 2,000 Sales discounts (21,000 ) (17,000 ) Net Sales $ 95,000 $ 48,000 2023 2022 Nine Months Ended September 30, 2023 2022 Product Line Revenue Revenue Golf Putters $ 276,000 $ 199,000 Accessories 10,000 2,000 Shipping 6,000 4,000 Sales discounts (60,000 ) (48,000 ) Net Sales $ 232,000 $ 157,000
Loss per Common Share	Loss per Common Share Basic earnings (loss) per share is computed by dividing the net income (loss) applicable to common stockholders by the weighted average number of shares of common stock outstanding during the year. Diluted earnings (loss) per share is computed by dividing the net income applicable to common stockholders by the weighted average number of common shares outstanding plus the number of additional common shares that would have been outstanding if all dilutive potential common shares had been issued, using the treasury stock method. Potential common shares are excluded from the computation when their effect is antidilutive. For the nine months ended September 30, 2023 and 2022, the calculations of basic and diluted loss per share are the same because potential dilutive securities would have had an anti-dilutive effect. The potentially dilutive securities consisted of the following: SCHEDULE OF ANTIDILUTIVE SECURITIES September 30, 2023 September 30, 2022 Options 2,630,835 2,220,835 Common stock subject to possible redemption - 561,375 Total 2,630,835 2,782,210
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred and are included in selling, general and administrative expense. Advertising costs aggregated $ 155,000 219,000
Research and Development	Research and Development Research and development expenses consist primarily of personnel costs, prototype expenses, and consulting services associated with research and development equipment. Research and development costs are expensed as incurred. Research and development costs were $ 58,000 43,000
Stock-Based Compensation	Stock-Based Compensation The Company periodically issues stock options to employees and non-employees in non-capital raising transactions for services and for financing costs. The Company accounts for such grants issued and vesting based on ASC 718, Compensation-Stock Compensation The fair value of each option or warrant grant is estimated using the Black-Scholes option-pricing model. The Company is a private company and lacks company-specific historical and implied volatility information. Therefore, it estimates its expected stock volatility based on the historical volatility of a publicly traded set of peer companies within the agriculture technology industry with characteristics similar to the Company. The expected term of the Company’s stock options has been determined utilizing the “simplified” method for awards that qualify as “plain-vanilla” options. The expected term of stock options granted to non-employees is equal to the contractual term of the option award. The risk-free interest rate is determined by reference to the U.S. Treasury yield curve in effect at the time of grant of the award for time periods approximately equal to the expected term of the award. Expected dividend yield is zero, based on the fact that the Company has never paid cash dividends and does not expect to pay any cash dividends in the foreseeable future. Prior to August 14, 2023, the common shares of the Company were not publicly traded. As such, during the period, the Company estimated the fair value of common stock using an appropriate valuation methodology, in accordance with the framework of the American Institute of Certified Public Accountants’ Technical Practice Aid, Valuation of Privately-Held Company Equity Securities Issued as Compensation. Each valuation methodology includes estimates and assumptions that require the Company’s judgment. These estimates and assumptions include a number of objective and subjective factors, including external market conditions, guideline public company information, the prices at which the Company sold its common stock to third parties in arms’ length transactions, the rights and preferences of securities senior to the Company’s common stock at the time, and the likelihood of achieving a liquidity event such as an initial public offering or sale. Significant changes to the assumptions used in the valuations could result in different fair values of stock options at each valuation date, as applicable.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company uses various inputs in determining the fair value of its financial assets and liabilities and measures these assets on a recurring basis. Financial assets recorded at fair value are categorized by the level of subjectivity associated with the inputs used to measure their fair value. Accounting Standards Codification Section 820 defines the following levels of subjectivity associated with the inputs: Level 1—Quoted prices in active markets for identical assets or liabilities. Level 2—Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly. Level 3—Unobservable inputs based on the Company’s assumptions. The carrying amounts of financial assets and liabilities, such as cash, accounts receivable, inventory, accounts payable, and other payables, approximate their fair values because of the short maturity of these instruments. The carrying values of long-term financing obligations approximate their fair values because interest rates on these obligations are based on prevailing market interest rates.
Concentrations of Risk	Concentrations of Risk Cash Balances. 250,000 Net sales. 50 15 During the three months ended September 30, 2023, 50 50 35 65 During the nine months ended September 30, 2023, two customers classified as a distributor accounted for 39 10 61 39 During the nine months ended September 30, 2022, one customer classified as a distributor accounted for 14% 73 22 5
Recent Accounting Pronouncements	Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments Other recent accounting pronouncements issued by the FASB, its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Sep. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF DISAGGREGATION OF REVENUE	The following table presents our net sales by revenue source, and the period-over-period percentage change, for the period presented: SCHEDULE OF DISAGGREGATION OF REVENUE 2023 2022 Three Months Ended September 30, 2023 2022 Net Sales Source Revenue Revenue % Change Distributors $ 68,000 $ 6,000 1033 % Online Sales 46,000 57,000 -19 % Shipping 2,000 2,000 - % Sales discounts (21,000 ) (17,000 ) -24 % Net Sales $ 95,000 $ 48,000 98 % 2023 2022 Nine Months Ended September 30, 2023 2022 Net Sales Source Revenue Revenue % Change Distributors $ 135,000 $ 58,000 132 % Online Sales 151,000 143,000 6 % Shipping 6,000 4,000 50 % Sales discounts (60,000 ) (48,000 ) 25 % Net Sales $ 232,000 $ 157,000 48 % The following table presents our net sales by product lines for the period presented: 2023 2022 Three Months Ended September 30, 2023 2022 Product Line Revenue Revenue Golf Putters $ 111,000 $ 62,000 Accessories 3,000 1,000 Shipping 2,000 2,000 Sales discounts (21,000 ) (17,000 ) Net Sales $ 95,000 $ 48,000 2023 2022 Nine Months Ended September 30, 2023 2022 Product Line Revenue Revenue Golf Putters $ 276,000 $ 199,000 Accessories 10,000 2,000 Shipping 6,000 4,000 Sales discounts (60,000 ) (48,000 ) Net Sales $ 232,000 $ 157,000
SCHEDULE OF ANTIDILUTIVE SECURITIES	SCHEDULE OF ANTIDILUTIVE SECURITIES September 30, 2023 September 30, 2022 Options 2,630,835 2,220,835 Common stock subject to possible redemption - 561,375 Total 2,630,835 2,782,210

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended
INVENTORY (Tables)	Sep. 30, 2023
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY	Inventory is valued at the lower of cost (first-in, first-out) or net realizable value, and net of reserves is comprised of the following: SCHEDULE OF INVENTORY September 30, 2023 December 31, 2022 Raw materials, net $ 39,000 $ 42,000 Finished goods, net 126,000 100,000 Total $ 165,000 $ 142,000

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
PROPERTY AND EQUIPMENT (Tables)	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT	Property and equipment are comprised of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT September 30, 2023 December 31, 2022 Machinery & Equipment $ 234,000 $ 133,000 Accumulated depreciation (26,000 ) (11,000 ) Property and equipment, net $ 208,000 $ 122,000

RELATED PARTY LOANS (Tables)

RELATED PARTY LOANS (Tables)	9 Months Ended
RELATED PARTY LOANS (Tables)	Sep. 30, 2023
Related Party Transactions [Abstract]
SCHEDULE OF RELATED PARTY LOANS	Related party loans consist of the following at September 30, 2023 and December 31, 2022: SCHEDULE OF RELATED PARTY LOANS September 30, 2023 December 31, 2022 Line of credit to related party – Akinobu Yorihiro (a) $ - $ 67,000 Line of credit to related party – Tim Triplett (b) - 76,000 Line of credit to related party – GML Holdings (c) - 151,000 Line of credit to related party – NXV (d) - 19,000 Secured promissory note to related party – Michael Keller (e) - 224,000 Total $ - $ 537,000 (a) On April 1, 2019, the Company entered into a Line of Credit Agreement with Akinobu Yorihiro. Akinobu Yorihiro is a co-founder, Director, Chief Technology Officer, and Chief Legal Officer of the Company. The agreement established a revolving line of credit in the amount of up to $ 100,000 2.00 The Line of Credit Agreement shall become payable when the Company has sufficient cash to repay the loan, as determined in the sole discretion of the Company; provided, however, that the entire amount of the Loan shall become due and payable upon the earliest to occur of: the date the Company’s cash balance equals or exceeds $1,000,000 67,000 67,000 (b) On April 1, 2019, the Company entered into a Line of Credit Agreement with Tim Triplett. Tim Triplett is co-founder, Director, President and Chief Executive Officer of the Company. The agreement established a revolving line of credit in the amount of up to $ 100,000 2.00 The Line of Credit Agreement shall become payable when the Company has sufficient cash to repay the loan, as determined in the sole discretion of the Company; provided, however, that the entire amount of the Loan shall become due and payable upon the earliest to occur of: the date the Company’s cash balance equals or exceeds $1,000,000 76,000 20,000 10 3,000 99,000 (c) On August 1, 2018, the Company entered into a Line of Credit Agreement with GML Holdings. GML Holdings is owned by Akinobu Yorihiro, co-founder, Director, Chief Technology Officer, and Chief Legal Officer of the Company. The agreement established a revolving line of credit in the amount of up to $ 250,000 2.00 The Line of Credit Agreement shall become payable when the Company has sufficient cash to repay the loan, as determined in the sole discretion of the Company; provided, however, that the entire amount of the Loan shall become due and payable upon the earliest to occur of: the date the Company’s cash balance equals or exceeds $1,000,000 151,000 2,000 153,000 (d) On March 1, 2018, the Company entered into a Line of Credit Agreement with NXV. NXV is owned by Akinobu Yorihiro, co-founder, Director and Chief Technology Officer, and Chief Legal Officer of the Company, and Tim Triplett, co-founder, Director, President and Chief Executive Officer of the Company. The agreement established a revolving line of credit in the amount of up to $ 40,000 2.00 The Line of Credit Agreement shall become payable when the Company has sufficient cash to repay the loan, as determined in the sole discretion of the Company; provided, however, that the entire amount of the Loan shall become due and payable upon the earliest to occur of: the date the Company’s cash balance equals or exceeds $1,000,000 19,000 19,000 (e) On May 23, 2022, the Company entered into a secured promissory note (“Note”) with Michael Keller, the Company’s former Chief Financial Officer, in the principal amount of $ 200,000 224,000 26,000 250,000

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
NOTES PAYABLE (Tables)	Sep. 30, 2023
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE	Notes payable consist of the following at September 30, 2023 and December 31,2022: SCHEDULE OF NOTES PAYABLE September 30, 2023 December 31, 2022 Note payable (a) – past due $ - $ 109,000 Note payable (b) – past due - 275,000 Note payable (c) – past due - - Note payable (d) – past due - - Total $ - $ 384,000 (a) On July 15, 2022, the Company entered into a unsecured promissory note (“Note”) with a private party (“Lender”), in the principal amount of $ 100,000 20 109,000 13,000 122,000 (b) On November 9, 2022, the Company entered into a promissory note (“Note”) for $ 250,000 The Company promises to pay to the order of Lender the sum of two hundred fifty thousand dollars ($ 250,000 25,000 275,000 26,000 301,000 (c) On July 11, 2023, the Company received a loan of $ 11,000 11,000 (d) On August 8, 2023, the Company entered into a loan agreement for $ 58,000 8,000 50,000 10% September 8, 2023 59,000

STOCKHOLDERS_ DEFICIT (Tables)

STOCKHOLDERS’ DEFICIT (Tables)	9 Months Ended
STOCKHOLDERS’ DEFICIT (Tables)	Sep. 30, 2023
Equity [Abstract]
SCHEDULE OF STOCK OPTIONS	A summary of stock options for the nine months ended September 30, 2023 is as follows: SCHEDULE OF STOCK OPTIONS Weighted Number of Average Options Exercise Price Balance outstanding, December 31, 2022 2,220,835 $ 1.00 Options granted 430,000 1.07 Options forfeited (20,000 ) 1.00 Balance outstanding, September 30, 2023 2,630,835 $ 1.01 Balance exercisable, September 30, 2023 2,119,446 $ 1.00
SCHEDULE OF OUTSTANDING OPTIONS AND EXERCISABLE PRICE	Information relating to outstanding options at September 30, 2023, summarized by exercise price, is as follows: SCHEDULE OF OUTSTANDING OPTIONS AND EXERCISABLE PRICE Outstanding Exercisable Weighted Weighted Exercise Price Life Average Average Per Share Shares (Years) Exercise Price Shares Exercise Price $ 1.00 2,200,835 3.59 $ 1.00 2,049,446 $ 1.00 $ 1.07 430,000 4.86 1.07 70,000 $ 1.07 2,630,835 3.80 $ 1.01 2,119,446 $ 1.00

OPERATIONS AND LIQUIDITY (Detai

OPERATIONS AND LIQUIDITY (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
OPERATIONS AND LIQUIDITY (Details Narrative) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Income (Loss)	$ 1,197,000	$ 548,000	$ 2,786,000	$ 2,982,000	$ 3,505,000
Net Cash Provided by (Used in) Operating Activities			3,805,000	575,000	785,000
Shareholders deficit	(7,553,000)	1,398,000	(7,553,000)	1,398,000	1,882,000	$ 3,019,000	$ 894,000	$ 1,437,000
Proceeds from Issuance Initial Public Offering			11,029,000
Cash and Cash Equivalents, at Carrying Value	6,768,000		6,768,000		147,000
Cash	600,000		600,000
Equity, Attributable to Parent	$ 7,553,000	$ (1,398,000)	$ 7,553,000	$ (1,398,000)	$ (1,882,000)	$ (3,019,000)	$ (894,000)	$ (1,437,000)

SCHEDULE OF DISAGGREGATION OF R

SCHEDULE OF DISAGGREGATION OF REVENUE (Details) - USD ($)	3 Months Ended		9 Months Ended
SCHEDULE OF DISAGGREGATION OF REVENUE (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Product Information [Line Items]
Net Sales	$ 95,000	$ 48,000	$ 232,000	$ 157,000
Period percentage	98%		48%
GolfPutters [Member]
Product Information [Line Items]
Net Sales	$ 111,000	62,000	$ 276,000	199,000
Accesories [Member]
Product Information [Line Items]
Net Sales	3,000	1,000	10,000	2,000
Shipping [Member]
Product Information [Line Items]
Net Sales	2,000	2,000	6,000	4,000
Sales Discounts [Member]
Product Information [Line Items]
Net Sales	(21,000)	(17,000)	(60,000)	(48,000)
Distributors [Member]
Product Information [Line Items]
Net Sales	$ 68,000	6,000	$ 135,000	58,000
Period percentage	1,033%		132%
Online Sales [Member]
Product Information [Line Items]
Net Sales	$ 46,000	57,000	$ 151,000	143,000
Period percentage	(19.00%)		6%
Shipping [Member]
Product Information [Line Items]
Net Sales	$ 2,000	2,000	$ 6,000	4,000
Period percentage			50%
Sales Discounts [Member]
Product Information [Line Items]
Net Sales	$ (21,000)	$ (17,000)	$ (60,000)	$ (48,000)
Period percentage	(24.00%)		25%

SCHEDULE OF ANTIDILUTIVE SECURI

SCHEDULE OF ANTIDILUTIVE SECURITIES (Details) - shares	9 Months Ended
SCHEDULE OF ANTIDILUTIVE SECURITIES (Details) - shares	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	2,630,835	2,782,210
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	2,630,835	2,220,835
Common Stock Subject To Possible Redemption [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total		561,375

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Product Information [Line Items]
Advertising cost			$ 155,000	$ 219,000
Research and development expense	$ 15,000	$ 33,000	58,000	$ 43,000
Cash deposits	$ 250,000		$ 250,000
Customer Concentration Risk [Member] \| Net Sales [Member] \| KOREA, REPUBLIC OF
Product Information [Line Items]
Concentration risk, percentage	50%			39%
Customer Concentration Risk [Member] \| Net Sales [Member] \| UNITED STATES
Product Information [Line Items]
Concentration risk, percentage	50%	65%		61%
Customer Concentration Risk [Member] \| Net Sales [Member] \| JAPAN
Product Information [Line Items]
Concentration risk, percentage		35%		22%
Customer Concentration Risk [Member] \| Net Sales [Member] \| Americas [Member]
Product Information [Line Items]
Concentration risk, percentage				73%
Customer Concentration Risk [Member] \| Net Sales [Member] \| Other Countries [Member]
Product Information [Line Items]
Concentration risk, percentage				5%
Customer Concentration Risk [Member] \| Net Sales [Member] \| Distributors [Member]
Product Information [Line Items]
Concentration risk, percentage	50%	15%		14%
Customer Concentration Risk [Member] \| Net Sales [Member] \| Customer One [Member]
Product Information [Line Items]
Concentration risk, percentage			39%
Customer Concentration Risk [Member] \| Net Sales [Member] \| Customer Two [Member]
Product Information [Line Items]
Concentration risk, percentage			10%

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials, net	$ 39,000	$ 42,000
Finished goods, net	126,000	100,000
Total	$ 165,000	$ 142,000

INVENTORY (Details Narrative)

INVENTORY (Details Narrative) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventory, raw materials and supplies, net of reserves	$ 119,000	$ 73,000

SCHEDULE OF PROPERTY PLANT AND

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Machinery & Equipment	$ 234,000	$ 133,000
Accumulated depreciation	(26,000)	(11,000)
Property and equipment, net	$ 208,000	$ 122,000

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	9 Months Ended
PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation	$ 15,000	$ 6,000

ACCRUED PAYROLL TO EXECUTIVES (

ACCRUED PAYROLL TO EXECUTIVES (Details Narrative) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued payroll current	$ 1,095,000	$ 1,095,000

EQUIPMENT PURCHASE OBLIGATION (

EQUIPMENT PURCHASE OBLIGATION (Details Narrative) - USD ($)		9 Months Ended
EQUIPMENT PURCHASE OBLIGATION (Details Narrative) - USD ($)	Apr. 01, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Equipment Purchase Obligation
Equipment purchase obligation	$ 58,000			$ 15,000
Payment of equipment purchase obligation	$ 5,000	$ 15,000	$ 29,000

SCHEDULE OF RELATED PARTY LOANS

SCHEDULE OF RELATED PARTY LOANS (Details) - USD ($)		Sep. 30, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Total			$ 537,000
Akinobu Yorihiro [Member]
Related Party Transaction [Line Items]
Total	[1]		67,000
Tim Triplett [Member]
Related Party Transaction [Line Items]
Total	[2]		76,000
GML Holdings [Member]
Related Party Transaction [Line Items]
Total	[3]		151,000
NXV [Member]
Related Party Transaction [Line Items]
Total	[4]		19,000
Michael Keller [Member]
Related Party Transaction [Line Items]
Total	[5]		$ 224,000

[1]On April 1, 2019, the Company entered into a Line of Credit Agreement with Akinobu Yorihiro. Akinobu Yorihiro is a co-founder, Director, Chief Technology Officer, and Chief Legal Officer of the Company. The agreement established a revolving line of credit in the amount of up to $ 100,000 2.00 The Line of Credit Agreement shall become payable when the Company has sufficient cash to repay the loan, as determined in the sole discretion of the Company; provided, however, that the entire amount of the Loan shall become due and payable upon the earliest to occur of: the date the Company’s cash balance equals or exceeds $1,000,000 67,000 67,000 100,000 2.00 The Line of Credit Agreement shall become payable when the Company has sufficient cash to repay the loan, as determined in the sole discretion of the Company; provided, however, that the entire amount of the Loan shall become due and payable upon the earliest to occur of: the date the Company’s cash balance equals or exceeds $1,000,000 76,000 20,000 10 3,000 99,000 250,000 2.00 The Line of Credit Agreement shall become payable when the Company has sufficient cash to repay the loan, as determined in the sole discretion of the Company; provided, however, that the entire amount of the Loan shall become due and payable upon the earliest to occur of: the date the Company’s cash balance equals or exceeds $1,000,000 151,000 2,000 153,000 40,000 2.00 The Line of Credit Agreement shall become payable when the Company has sufficient cash to repay the loan, as determined in the sole discretion of the Company; provided, however, that the entire amount of the Loan shall become due and payable upon the earliest to occur of: the date the Company’s cash balance equals or exceeds $1,000,000 19,000 19,000 200,000 224,000 26,000 250,000

SCHEDULE OF RELATED PARTY LOA_2

SCHEDULE OF RELATED PARTY LOANS (Details) (Parenthetical) - USD ($)				9 Months Ended
	Apr. 01, 2019	Aug. 01, 2018	Mar. 01, 2018	Sep. 30, 2023	Aug. 10, 2023	Dec. 31, 2022	May 23, 2022
Akinobu Yorihiro [Member]
Related Party Transaction [Line Items]
Line of credit	$ 100,000
Interest percentage	2%
Line of credit, description	The Line of Credit Agreement shall become payable when the Company has sufficient cash to repay the loan, as determined in the sole discretion of the Company; provided, however, that the entire amount of the Loan shall become due and payable upon the earliest to occur of: the date the Company’s cash balance equals or exceeds $1,000,000
Outstanding principal and accrued interest				$ 67,000		$ 67,000
Tim Triplett [Member]
Related Party Transaction [Line Items]
Line of credit	$ 100,000
Interest percentage	2%
Line of credit, description	The Line of Credit Agreement shall become payable when the Company has sufficient cash to repay the loan, as determined in the sole discretion of the Company; provided, however, that the entire amount of the Loan shall become due and payable upon the earliest to occur of: the date the Company’s cash balance equals or exceeds $1,000,000
Outstanding principal and accrued interest				99,000		76,000
Loan agreement					$ 20,000
Interest rate					10%
Additional loans payable				3,000
GML Holdings [Member]
Related Party Transaction [Line Items]
Line of credit		$ 250,000
Interest percentage		2%
Line of credit, description		The Line of Credit Agreement shall become payable when the Company has sufficient cash to repay the loan, as determined in the sole discretion of the Company; provided, however, that the entire amount of the Loan shall become due and payable upon the earliest to occur of: the date the Company’s cash balance equals or exceeds $1,000,000
Outstanding principal and accrued interest				153,000		151,000
Additional loans payable				2,000
NXV [Member]
Related Party Transaction [Line Items]
Line of credit			$ 40,000
Interest percentage			2%
Line of credit, description			The Line of Credit Agreement shall become payable when the Company has sufficient cash to repay the loan, as determined in the sole discretion of the Company; provided, however, that the entire amount of the Loan shall become due and payable upon the earliest to occur of: the date the Company’s cash balance equals or exceeds $1,000,000
Outstanding principal and accrued interest				19,000		19,000
Michael Keller [Member]
Related Party Transaction [Line Items]
Outstanding principal and accrued interest				250,000		$ 224,000
Additional loans payable				$ 26,000
Principal amount							$ 200,000

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)		Sep. 30, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Total			$ 384,000
Notes Payable A [Member]
Short-Term Debt [Line Items]
Total	[1]		109,000
Notes Payable B [Member]
Short-Term Debt [Line Items]
Total	[2]		275,000
Notes Payable C [Member]
Short-Term Debt [Line Items]
Total	[3]
Notes Payable D [Member]
Short-Term Debt [Line Items]
Total	[4]

[1]On July 15, 2022, the Company entered into a unsecured promissory note (“Note”) with a private party (“Lender”), in the principal amount of $ 100,000 20 109,000 13,000 122,000 250,000 The Company promises to pay to the order of Lender the sum of two hundred fifty thousand dollars ($ 250,000 25,000 275,000 26,000 301,000 11,000 11,000 58,000 8,000 50,000 10% September 8, 2023 59,000

SCHEDULE OF NOTES PAYABLE (De_2

SCHEDULE OF NOTES PAYABLE (Details) (Parenthetical) - USD ($)			9 Months Ended
	Aug. 08, 2023	Nov. 09, 2022	Sep. 30, 2023	Jul. 11, 2023	Dec. 31, 2022	Jul. 15, 2022
Unsecured Promissory Note [Member] \| Lender [Member]
Short-Term Debt [Line Items]
Principal amount						$ 100,000
Interest rate						20%
Outstanding principal and accrued interest			$ 122,000		$ 109,000
Additional accrued interest			13,000
Promissory Note [Member]
Short-Term Debt [Line Items]
Loan receivables				$ 11,000
Outstanding principal and accrued interest			11,000
Promissory Note [Member] \| Loan Agreement [Member]
Short-Term Debt [Line Items]
Principal amount	$ 58,000
Interest rate	10%
Outstanding principal and accrued interest			59,000
Interest and fees	$ 8,000
Proceeds from loan	$ 50,000
Maturity date	Sep. 08, 2023
Promissory Note [Member] \| Lender [Member]
Short-Term Debt [Line Items]
Principal amount		$ 250,000
Outstanding principal and accrued interest			301,000		$ 275,000
Additional accrued interest			$ 26,000
Debt instrument, description		The Company promises to pay to the order of Lender the sum of two hundred fifty thousand dollars ($250,000), together with a single payment of 10% of the total loan within 90 days of the loan, plus a 20% per annum on the balance if it is not paid within 90 days of the loan.
Interest payament due		$ 25,000

LEASE LIABILITIES (Details Narr

LEASE LIABILITIES (Details Narrative)			9 Months Ended
LEASE LIABILITIES (Details Narrative)	Jan. 02, 2023 USD ($) ft²	Apr. 01, 2022 USD ($) ft²	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Right of use assets			$ 42,000		$ 22,000
Lease liability noncurrent			9,000		23,000
Operating lease payments			42,000
Lease liability current			33,000		$ 17,000
Lease cost			$ 69,000	$ 45,000
Operating remaining lease term			1 year 3 months
Operating remaining lease percentage			10%
Amended Lease [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Right of use assets			$ 43,000
Reduction of right of use assets			23,000
Lease liability noncurrent			43,000
Operating lease payments			$ 24,000
St Joseph Missouri [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Area of land \| ft²	5,000	4,000
Monthly rent	$ 3,000	$ 1,500

SECURITIES PURCHASE AGREEMENT_2

SECURITIES PURCHASE AGREEMENT SUBJECT TO REDEMPTION (Details Narrative) - USD ($)		9 Months Ended		12 Months Ended
	Jan. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Subsidiary, Sale of Stock [Line Items]
Net proceeds		$ 11,029,000
Shares outstanding		561,375
cash		$ 600,000
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued	561,375			561,375
Purchase price of common stock	$ 1.07
Net proceeds	$ 600,000
Securities purchase agreement Subject to redemption	(i) $250,000 on completion of tasks defined in the SPA, (ii) $250,000 on or before submission of a Form S-1 in relation to the Company’s Listing; and (iii) $100,000 before Listing or as and when requested by the Company to pay for professional fees and expenses in connection with the listing after the submission of Form S-1
Issuance of common stock		$ 180,000		$ 420,000
Escrow account				24,000
Remaining balance				$ 180,000

SCHEDULE OF STOCK OPTIONS (Deta

SCHEDULE OF STOCK OPTIONS (Details)	9 Months Ended
SCHEDULE OF STOCK OPTIONS (Details)	Sep. 30, 2023 $ / shares shares
Equity [Abstract]
Number of Options, Balance outstanding	2,220,835
Weighted Average Exercise Price, Balance outstanding \| $ / shares	$ 1
Number of Options, Options granted	430,000
Weighted Average Exercise Price, Options granted \| $ / shares	$ 1.07
Number of Options, Options granted	(20,000)
Weighted Average Exercise Price, Balance exercisable \| $ / shares	$ 1
Number of Options, Balance outstanding	2,630,835
Weighted Average Exercise Price, Balance outstanding \| $ / shares	$ 1.01
Number of Options, Balance exercisable	2,119,446

SCHEDULE OF OUTSTANDING OPTIONS

SCHEDULE OF OUTSTANDING OPTIONS AND EXERCISABLE PRICE (Details)	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options outstanding, shares \| shares	2,630,835
Options outstanding, life (years)	3 years 9 months 18 days
Options outstanding, weighted average exercise price	$ 1.01
Options exercisable, shares \| shares	2,119,446
Options Exercisable, Weighted Average Exercise Price	$ 1
Exercise Price One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price Per Share	$ 1
Options outstanding, shares \| shares	2,200,835
Options outstanding, life (years)	3 years 7 months 2 days
Options outstanding, weighted average exercise price	$ 1
Options exercisable, shares \| shares	2,049,446
Options Exercisable, Weighted Average Exercise Price	$ 1
Exercise Price Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price Per Share	$ 1.07
Options outstanding, shares \| shares	430,000
Options outstanding, life (years)	4 years 10 months 9 days
Options outstanding, weighted average exercise price	$ 1.07
Options exercisable, shares \| shares	70,000
Options Exercisable, Weighted Average Exercise Price	$ 1.07

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)					3 Months Ended		9 Months Ended
STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)	Sep. 07, 2023	Aug. 14, 2023	Mar. 06, 2023	Mar. 18, 2022	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Subsidiary, Sale of Stock [Line Items]
Common shares issued on conversion of convertible debt obligations				$ 1,050,000
Shares issued on plan of conversion, shares				1,517,865
Fair value of common stock conversion				$ 1,624,000				$ 1,624,000
Loss on extinguishment of debt				$ 574,000				(574,000)
Shares issued for services							$ 225,000
Stock price					$ 1.16		$ 1.16
Selling, general, and administrative expenses					$ 1,195,000	520,000	$ 2,758,000	2,429,000
Proceeds from public sale of common stock, net							$ 11,029,000
Shares granted							430,000
Exercise price							$ 1
Vesting of options					140,000	$ 44,000	$ 367,000	$ 1,344,000
Compensation related to stock options					576,000		576,000
Intrinsic value					391,000		391,000
Intrinsic value					$ 334,000		334,000
IPO [Member] \| Underwriting Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of stock, shares		3,200,000
Sale of stock, per share		$ 4
Sale of stock, value		$ 11,594,000
Underwriting discount percentage		7%
Non-accountable expenses allowance percentage		1%
Stock issuance expenses		$ 565,000
Proceeds from public sale of common stock, net		$ 11,029,000
Restricted Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued for services			50,000
Shares issued for services			$ 225,000
Stock price			$ 4.50
Restricted Stock [Member] \| Selling, General and Administrative Expenses [Member]
Subsidiary, Sale of Stock [Line Items]
Selling, general, and administrative expenses							$ 225,000
Parente Golf Inc [Member]
Subsidiary, Sale of Stock [Line Items]
Interested converted				11,250,000
Chief Financial Officer [Member]
Subsidiary, Sale of Stock [Line Items]
Stock price	$ 1.64		$ 4.50
Shares granted	360,000		70,000
Exercise price	$ 1.07		$ 1.07
Expiration period	5 years		5 years
Fair value granted	$ 478,000		$ 274,000
Expected term	4 years		3 years
Volatility	112%		111%
Dividend rate	0%		0%
Risk free interest rate	4.52%		4.61%

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Aug. 12, 2023	Sep. 30, 2023	Aug. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Marketing Expense	$ 2,500,000
Restricted cash			$ 500,000	$ 24,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		1 Months Ended	9 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Oct. 09, 2023	Sep. 30, 2023	Sep. 30, 2023
Subsequent Event [Line Items]
Option to purchase of shares granted			430,000
Gregory Campbell [Member]
Subsequent Event [Line Items]
Monthly cash compensation		$ 10,000
Option to purchase of shares granted		300,000
Chief Operating Officer [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Option to purchase of shares granted	300,000
Salaries	$ 200,000