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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
☒ |
QUARTERLY
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the quarterly period ended March 31, 2024
☐ |
TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the transition period from _______________ to _______________
Commission
File No. 000-49654
CirTran
Corporation
(Exact
name of registrant as specified in its charter)
Nevada |
|
68-0121636 |
(State
or other jurisdiction
of
incorporation or organization) |
|
(IRS
Employer
Identification
No.) |
6360
S Pecos Road, Suite 8, Las Vegas, NV 89120
(Address
of principal executive offices and zip code)
(801)
963-5112
(Registrant’s
telephone number, including area code)
Securities
registered pursuant to Section 12(b) of the Exchange Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
None |
|
None |
|
None |
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). Yes ☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,”
“smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
|
Large
accelerated filer ☐ |
Accelerated
filer ☐ |
|
Non-accelerated
filer ☒ |
Smaller
reporting company ☒ |
|
Emerging
growth company ☐ |
|
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No
☒
Indicate
the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date. As of May
9, 2024, there were 4,945,417 shares of common stock, $0.001 par value, outstanding.
TABLE
OF CONTENTS
PART
I—FINANCIAL INFORMATION
ITEM
1. FINANCIAL STATEMENTS
CIRTRAN
CORPORATION
CONDENSED
CONSOLIDATED BALANCE SHEETS
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
(Unaudited) | | |
(Audited) | |
ASSETS | |
| | | |
| | |
Current assets: | |
| | | |
| | |
Cash | |
$ | 2,996 | | |
$ | — | |
Inventory | |
| 858,350 | | |
| 815,612 | |
Deposits on inventory | |
| 22,508 | | |
| 26,983 | |
Deposits on inventory - related party | |
| 216,113 | | |
| 224,411 | |
Deposits on inventory | |
| 216,113 | | |
| 224,411 | |
Accounts receivable | |
| 30,179 | | |
| 21,536 | |
Other current assets | |
| 431,348 | | |
| 441,095 | |
Total current assets | |
| 1,561,494 | | |
| 1,529,637 | |
Investment in securities at cost | |
| 300,000 | | |
| 300,000 | |
Property and equipment, net of accumulated depreciation | |
| 17,697 | | |
| 18,925 | |
Total assets | |
$ | 1,879,191 | | |
$ | 1,848,562 | |
| |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ DEFICIT | |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accounts payable | |
$ | 640,725 | | |
$ | 625,848 | |
Liabilities for product returns and credits | |
| 8,701 | | |
| 8,701 | |
Short-term advances payable | |
| 162,966 | | |
| 172,966 | |
Short-term advances payable - related parties | |
| 21,882 | | |
| 21,882 | |
Short-term advances payable | |
| 21,882 | | |
| 21,882 | |
Accrued liabilities | |
| 2,955,068 | | |
| 2,889,389 | |
Accrued payroll and compensation expense | |
| 5,092,261 | | |
| 5,067,213 | |
Accrued interest, current portion | |
| 5,902,897 | | |
| 5,758,603 | |
Convertible debenture, current portion, net of discounts | |
| 264,284 | | |
| 264,284 | |
Note payable, current portion | |
| 90,000 | | |
| 90,000 | |
Note payable to stockholders | |
| 151,833 | | |
| 151,833 | |
Note payable | |
| 151,833 | | |
| 151,833 | |
Derivative liability | |
| 1,545,391 | | |
| 1,296,937 | |
Liabilities from discontinued operations | |
| 4,549,336 | | |
| 4,511,075 | |
Total current liabilities: | |
| 21,385,344 | | |
| 20,858,731 | |
Deferred tax liability | |
| 55,946 | | |
| 55,946 | |
Note payable, net of current portion | |
| 632,545 | | |
| 634,636 | |
Convertible debenture, net of current portion, net of discount | |
| 2,102,129 | | |
| 2,077,934 | |
Total liabilities | |
| 24,175,964 | | |
| 23,627,247 | |
| |
| | | |
| | |
Commitments and contingencies | |
| — | | |
| — | |
| |
| | | |
| | |
Stockholders’ deficit: | |
| | | |
| | |
Common stock, par value $0.001; 100,000,000 shares authorized; 4,945,417 shares issued and outstanding | |
| 4,945 | | |
| 4,945 | |
Additional paid-in capital | |
| 37,233,561 | | |
| 37,233,561 | |
Accumulated deficit | |
| (59,535,279 | ) | |
| (59,017,191 | ) |
Total stockholders’ deficit | |
| (22,296,773 | ) | |
| (21,778,685 | ) |
| |
| | | |
| | |
Total liabilities and stockholders’ deficit | |
$ | 1,879,191 | | |
$ | 1,848,562 | |
The
accompanying notes are an integral part of these unaudited condensed consolidated financial statements.
CIRTRAN
CORPORATION
CONDENSED
CONSOLIDATED STATEMENTS OF OPERATIONS
(Unaudited)
| |
| | |
| |
| |
For the Three Months Ended March 31, | |
| |
2024 | | |
2023 | |
Net sales | |
$ | 429,391 | | |
$ | 213,409 | |
Cost of sales | |
| 157,897 | | |
| 85,707 | |
Gross profit | |
| 271,494 | | |
| 127,702 | |
| |
| | | |
| | |
Operating expenses | |
| | | |
| | |
Employee costs | |
| 125,229 | | |
| 136,695 | |
Selling, general and administrative expenses | |
| 192,686 | | |
| 138,678 | |
Total operating expenses | |
| 317,915 | | |
| 275,373 | |
| |
| | | |
| | |
Loss from operations | |
| (46,421 | ) | |
| (147,671 | ) |
| |
| | | |
| | |
Other income (expense) | |
| | | |
| | |
Interest expense | |
| (184,952 | ) | |
| (183,288 | ) |
Gain on forgiveness of debt | |
| — | | |
| 13,000 | |
Loss on derivative valuation | |
| (248,454 | ) | |
| (124,545 | ) |
Total other expense | |
| (433,406 | ) | |
| (294,833 | ) |
| |
| | | |
| | |
Net loss from continuing operations | |
| (479,827 | ) | |
| (442,504 | ) |
| |
| | | |
| | |
Loss from discontinued operations | |
| (38,261 | ) | |
| (37,841 | ) |
| |
| | | |
| | |
Income tax benefit (expense) | |
| — | | |
| — | |
Net loss | |
$ | (518,088 | ) | |
$ | (480,345 | ) |
| |
| | | |
| | |
Net loss from continuing operations per common share, basic and diluted | |
$ | (0.10 | ) | |
$ | (0.09 | ) |
Net loss from discontinued operations per common share, basic and diluted | |
$ | (0.01 | ) | |
$ | (0.01 | ) |
Net loss per common share, basic and diluted | |
$ | (0.10 | ) | |
$ | (0.10 | ) |
Basic and diluted weighted average common shares outstanding | |
| 4,945,417 | | |
| 4,945,417 | |
The
accompanying notes are an integral part of these unaudited condensed consolidated financial statements.
CIRTRAN
CORPORATION
CONDENSED
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT
FOR
THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023
(Unaudited)
| |
| | |
| | |
| | |
| | |
| |
| |
Common Stock | | |
Additional Paid-in | | |
Accumulated | | |
Total stockholders’ | |
| |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
deficit | |
Balance, December 31, 2023 | |
| 4,945,417 | | |
$ | 4,945 | | |
$ | 37,233,561 | | |
$ | (59,017,191 | ) | |
$ | (21,778,685 | ) |
Net income | |
| — | | |
| — | | |
| — | | |
| (518,088 | ) | |
| (518,088 | ) |
Balance, March 31, 2024 | |
| 4,945,417 | | |
$ | 4,945 | | |
$ | 37,233,561 | | |
$ | (59,535,279 | ) | |
$ | (22,296,773 | ) |
| |
Common Stock | | |
Additional
Paid-in | | |
Accumulated | | |
Total
stockholders’ | |
| |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
deficit | |
Balance, December 31, 2022 | |
| 4,945,417 | | |
$ | 4,945 | | |
$ | 37,233,561 | | |
$ | (79,305,551 | ) | |
$ | (42,067,045 | ) |
Balance | |
| 4,945,417 | | |
$ | 4,945 | | |
$ | 37,233,561 | | |
$ | (79,305,551 | ) | |
$ | (42,067,045 | ) |
Net loss | |
| — | | |
| — | | |
| — | | |
| (480,345 | ) | |
| (480,345 | ) |
Net income (loss) | |
| — | | |
| — | | |
| — | | |
| (480,345 | ) | |
| (480,345 | ) |
Balance, March 31, 2023 | |
| 4,945,417 | | |
$ | 4,945 | | |
$ | 37,233,561 | | |
$ | (79,785,896 | ) | |
$ | (42,547,390 | ) |
Balance | |
| 4,945,417 | | |
$ | 4,945 | | |
$ | 37,233,561 | | |
$ | (79,785,896 | ) | |
$ | (42,547,390 | ) |
The
accompanying notes are an integral part of these unaudited condensed consolidated financial statements.
CIRTRAN
CORPORATION
CONDENSED
CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)
| |
| | |
| |
| |
For the Three Months Ended March 31, | |
| |
2024 | | |
2023 | |
Cash flows from operating activities | |
| | | |
| | |
Net loss | |
$ | (518,088 | ) | |
$ | (480,345 | ) |
Adjustments to reconcile net income to net cash (used) provided by operating activities: | |
| | | |
| | |
Loss from discontinued operations | |
| 38,261 | | |
| 37,841 | |
Depreciation expense | |
| 1,228 | | |
| 922 | |
Loss on derivative valuation | |
| 248,454 | | |
| 124,545 | |
Debt discount amortization | |
| 24,195 | | |
| 23,302 | |
Gain on settlement of debt | |
| — | | |
| (13,000 | ) |
Changes in operating assets and liabilities: | |
| | | |
| | |
Inventory | |
| (42,738 | ) | |
| 44,378 | |
Deposits on inventory | |
| 4,475 | | |
| — | |
Deposits on inventory - related party | |
| 8,298 | | |
| 274,479 | |
Accounts receivable | |
| (8,643 | ) | |
| 20,942 | |
Other current assets | |
| 9,747 | | |
| (11,835 | ) |
Accounts payable | |
| 14,877 | | |
| (264,166 | ) |
Liabilities for product returns and credits | |
| — | | |
| 214,868 | |
Accrued liabilities | |
| 65,679 | | |
| 72,293 | |
Accrued payroll and compensation | |
| 25,048 | | |
| 66,558 | |
Accrued interest | |
| 144,294 | | |
| 85,816 | |
Net cash provided by operating activities | |
| 15,087 | | |
| 196,598 | |
| |
| | | |
| | |
Cash flows from investing activities: | |
| — | | |
| — | |
| |
| | | |
| | |
Cash flows from financing activities: | |
| | | |
| | |
Repayments of loans payable | |
| (12,091 | ) | |
| — | |
Repayments of related-party loans | |
| — | | |
| (15,788 | ) |
Net Cash used by financing activities | |
| (12,091 | ) | |
| (15,788 | ) |
| |
| | | |
| | |
Net change in cash | |
| 2,996 | | |
| 180,810 | |
Cash, beginning of period | |
| — | | |
| 18,081 | |
Cash, end of period | |
$ | 2,996 | | |
$ | 198,891 | |
| |
| | | |
| | |
Supplemental disclosure of cash flow information: | |
| | | |
| | |
Cash paid for interest | |
$ | — | | |
$ | — | |
Cash paid for income taxes | |
$ | — | | |
$ | — | |
The
accompanying notes are an integral part of these unaudited condensed consolidated financial statements.
CIRTRAN
CORPORATION
NOTES
TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
NOTE
1 — ORGANIZATION AND NATURE OF OPERATIONS
In
1987, CirTran Corporation was incorporated in Nevada under the name Vermillion Ventures, Inc., for the purpose of acquiring other operating
corporate entities. We were largely inactive until July 1, 2000, when our wholly owned subsidiary, CirTran Corporation (Utah), acquired
substantially all the assets and certain liabilities of Circuit Technology, Inc., founded by our president, Iehab Hawatmeh.
We,
together with our majority-owned subsidiaries, manufacture, distribute, and sell condoms, electronic tobacco products, cigars, energy
drinks, water beverages, and related merchandise, all using the HUSTLER® brand name. Since entering our 2019 five-year manufacturing
and distribution agreement with an unrelated party, our efforts have been devoted to phase one of our development of all HUSTLER®-branded
products, which led us to generating revenue during 2020 for the first time in several years.
NOTE
2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis
of Presentation
Our
unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles
in the United States of America (“U.S. GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission
(the “SEC”). These financial statements and the notes attached hereto should be read in conjunction with the financial statements
and notes included in our Form 10-K for the fiscal year ended December 31, 2023. In the opinion of our management, all adjustments, including
normal recurring adjustments necessary to present fairly our financial position, as of March 31, 2024, and the results of our operations
and cash flows for the three months then ended have been included. The results of operations for the interim period are not necessarily
indicative of the results for the full year ending December 31, 2024.
Use
of Estimates
The
preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements
and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the estimated useful lives
of property and equipment. Actual results could differ from those estimates.
Principles
of Consolidation
The
consolidated financial statements include the accounts of the company and our wholly owned subsidiaries: CirTran Products Corp., LBC
Products, Inc., and CirTran Asia, Inc. Intercompany accounts and transactions have been eliminated in consolidation.
Use
of Estimates
In
preparing the financial statements in accordance with US GAAP, management is required to make estimates and assumptions that affect the
reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements,
and the reported amounts of revenues and expenses during the reported periods. Actual results could differ from those estimates.
Concentrations
of Credit Risk
We
maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor
our banking relationships and consequently have not experienced any losses in our accounts. At times, such deposits may exceed the Federal
Deposit Insurance Corporation insurable limit.
Cash
Equivalents
We
consider all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash
equivalents as of March 31, 2024 and December 31, 2023.
Revenue
Recognition
We
follow Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue
from Contracts with Customers, for revenue recognition. Adoption of ASC 606 did not have a significant impact on our financial statements.
We generate revenue by providing product design services and through the sales of tangible product. We recognize revenue upon transfer
of control of promised products or services to customers in an amount that reflects the consideration expected to be received in exchange
for those products or services. We determine the transaction price associated with each deliverable based on the unique contract with
the customer, which is a stand-alone contract that we retain the right to accept or reject. Revenue is recognized net of allowances for
returns and any taxes collected from customers, which are subsequently remitted to governmental authorities.
During
the three months ended March 31, 2024 and 2023, we recognized revenue of $19,515 and $52,570, respectively, related to the performance
obligations under product development service agreements with customers. These contracts are long term in nature and revenue is recognized
at certain milestone intervals upon our delivery and customer acceptance of work product related to those milestones: namely, product
design, packaging, branding display, and prototypes. There were no costs to obtain the contracts identified, and therefore, no asset
has been recorded for customer acquisition costs. We have not recognized impairment losses related to the receivables from these contracts
during the three months ended March 31, 2024 and 2023.
Additionally,
we recognized revenues of $409,876 and $160,839 during the three months ended March 31, 2024 and 2023, respectively, related to the delivery
of products to our customers. Each delivery is based on the unique contract with the customer, which is a stand-alone contract that we
retain the right to accept or reject. Upon acceptance, we oblige delivery of such product to the customer at an agreed-upon place, time,
and price. We recognize revenue under the unique contract upon fulfillment of our performance obligations therein, typically limited
to the delivery of product.
The
Company also recognizes revenue from advanced royalty payments per the terms in its Manufacturing and Distribution Agreement with one
of its distributors. The royalty to be received is calculated based on 8% of gross sales, with an annual minimum royalty paid upfront
per calendar year for the term of the contract. There is a non-refundable $350,000 Minimum Royalty for FY 2023. The Company recognizes
the minimum royalty and corresponding expense at the time of receipt.
Accounts
Receivable
Revenues
that have been recognized but not yet received are recorded as accounts receivable. Losses on receivables will be recognized when it
is more likely than not that a receivable will not be collected. An allowance for estimated uncollectible amounts will be recognized
to reduce the amount receivable to its net realizable value when needed. As March 31, 2024 and December 31, 2023, the Company has not
recorded an allowance for doubtful accounts.
Investment
in Securities
Our
cost-method investment consists of an investment in a private digital multi-media technology company that totaled $300,000
at March 31, 2024 and December 31, 2023. Because we owned less than 20%
of that company’s stock as of each date, and no significant influence or control exists, the investment is accounted for using
the cost method. Pursuant to ASC 321, the Company also searched for observable transactions in the investee’s stock.
We
evaluated the investment for impairment and determined there was none during the periods presented.
Inventories
Inventories
are stated at the lower of average cost or net realizable value. Cost on manufactured inventories includes labor, material, and overhead.
Overhead cost is based on indirect costs allocated to cost of sales, work-in-process inventory, and finished goods inventory. Indirect
overhead costs have been charged to cost of sales or capitalized as inventory, based on management’s estimate of the benefit of
indirect manufacturing costs to the manufacturing process.
When
there is evidence that the inventory’s value is less than original cost, the inventory is reduced to market value. We determine
market value on current resale amounts and whether technological obsolescence exists. We will seek agreements with manufacturing customers
that require them to purchase their inventory items in the event they cancel their business with us.
From
time to time, we will place deposits on inventory to be delivered in the future. These deposits are carried as a separate balance sheet
component and total $22,508 (non-related-party) and $216,113 (related-party) as of March 31, 2024 and $26,983 (non-related-party) and
$224,411 (related-party) as of December 31, 2023.
On
most of tobacco related products, the Company pays in advance for Federal Excise Taxes and State Excise Taxes prior to receiving product.
The Company accrues those taxes on its balance sheet and expenses them per-unit basis as sold.
Inventory
balances consisted of the following:
SCHEDULE OF INVENTORY
| |
March 31, 2024 | | |
December 31, 2023 | |
Finished goods | |
$ | 817,121 | | |
$ | 772,589 | |
Raw materials | |
| 41,229 | | |
| 43,023 | |
Total | |
$ | 858,350 | | |
$ | 815,612 | |
Fair
Value of Financial Instruments
ASC
820-10-15, Fair Value Measurement-Overall-Scope and Scope Exceptions, defines fair value, thereby eliminating inconsistencies
in guidance found in various prior accounting pronouncements, and increases disclosures surrounding fair value calculations. ASC 820-10-15
establishes a three-tiered fair value hierarchy that prioritizes inputs to valuation techniques used in fair value calculations. The
three levels of inputs are defined as follows:
Level
1—Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
Level
2—Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the
asset or liability, such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or
liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which
significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
Level
3—Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant
to the measurement of the fair value of the assets or liabilities.
Accounts
payable and related-party payables have fair values that approximate the carrying value due to the short-term nature of these instruments.
Derivative liabilities are measured using level 3 inputs.
SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES CARRIED AT FAIR VALUED MEASURED ON RECURRING BASIS
| |
Total Fair Value at March 31, 2024 | | |
Quoted prices in active markets (Level 1) | | |
Significant other observable inputs (Level 2) | | |
Significant unobservable inputs(Level 3) | |
Derivative liabilities | |
$ | 1,545,391 | | |
$ | — | | |
$ | — | | |
$ | 1,545,391 | |
| |
Total Fair Value at December 31, 2023 | | |
Quoted prices in active markets (Level 1) | | |
Significant other observable inputs (Level 2) | | |
Significant unobservable inputs (Level 3) | |
Derivative liabilities | |
$ | 1,296,937 | | |
$ | — | | |
$ | — | | |
$ | 1,296,937 | |
Loss
per Share
Basic
loss per share is calculated by dividing net loss available to common shareholders by the weighted-average number of common shares outstanding
during each period. Diluted loss per share is similarly calculated, except that the weighted-average number of common shares outstanding
would include common shares that may be issued subject to existing rights with dilutive potential when applicable. There were approximately
462,334,000 and 179,468,200 potentially issuable shares from the conversions of convertible debentures outstanding that were excluded
in dilutive outstanding shares for the three months ended March 31, 2024 and 2023, respectively, due to the anti-dilutive effect these
would have on net loss per share. We do not currently have adequate authorized but unissued shares to satisfy our obligations should
all instruments eligible to convert to common stock be exercised. We are not currently contemplating an increase in our authorized shares
but may do so in the future.
Recently
Issued Accounting Pronouncements
The
Company continually assesses any new accounting pronouncements to determine their applicability. When it is determined that a new accounting
pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequences of the change
to its Consolidated Financial Statements and assures that there are proper controls in place to ascertain that the Company’s Consolidated
Financial Statements properly reflect the change.
NOTE
3 — GOING CONCERN
The
accompanying unaudited consolidated financial statements have been prepared in conformity with US GAAP, which contemplates our continuation
as a going concern. We had a working capital deficiency of $19,823,850 as of March 31, 2024, and a net loss from continuing operations
of $479,827 for the three months ended March 31, 2024. As of March 31, 2024, we had an accumulated deficit of $59,535,279. These conditions
raise substantial doubt about our ability to continue as a going concern.
Our
ability to continue as a going concern is dependent upon our ability to successfully accomplish our business plan and eventually attain
profitable operations. The accompanying unaudited consolidated financial statements do not include any adjustments that may be necessary
if we are unable to continue as a going concern.
In
the coming year, our foreseeable cash requirements will relate to development of business operations and associated expenses. We may
experience a cash shortfall and be required to raise additional capital.
Historically,
we have mainly relied upon shareholder loans and advances to finance operations and growth. Management may raise additional capital by
retaining net earnings, if any, or through future public or private offerings of our stock or loans from private investors, although
we cannot assure that we will be able to obtain such financing. Our failure to do so could have a material and adverse effect upon our
shareholders and us.
NOTE
4 — PROPERTY AND EQUIPMENT
We
incur certain costs associated with the design and development of molds and dies for our contract-manufacturing segment. These costs
are held as deposits on the balance sheet until the molds or dies are finished and ready for use. At that point, the costs are included
as part of production equipment in property and equipment and are amortized over their useful lives. We hold title to all molds and dies
used in the manufacture of products.
Property
and equipment and estimated service lives consist of the following:
SCHEDULE OF PROPERTY AND EQUIPMENT AND ESTIMATED SERVICE LIVES
| |
March 31, 2024 | | |
December 31, 2023 | | |
Useful Life (years) |
Furniture and office equipment | |
$ | 12,212 | | |
$ | 12,212 | | |
5-10 |
Vehicles | |
| 18,672 | | |
| 18,672 | | |
3-7 |
Total | |
| 30,884 | | |
| 30,884 | | |
|
Less: accumulated depreciation | |
| (13,187 | ) | |
| (11,959 | ) | |
|
Property and equipment, net | |
$ | 17,697 | | |
$ | 18,925 | | |
|
We
recorded $1,228 and $922 of depreciation expense during the three months ended March 31, 2024 and 2023.
NOTE
5 — RELATED PARTY TRANSACTIONS
In
2007, we issued a 10% promissory note to a family member of our president in exchange for $300,000. The note was due on demand after
May 2008. There were no repayments made during the periods presented. At March 31, 2024 and December 31, 2023, the principal amount owing
on the note was $151,833 and $151,833, respectively. No demand for payment has been made.
On
March 31, 2008, we issued to this same family member, along with two other company shareholders, promissory notes totaling $315,000 ($105,000
each). Under the terms of these three $105,000 notes, we received total proceeds of $300,000 and agreed to repay the amount received
plus a 5% borrowing fee. The notes were due April 30, 2008, after which they were due on demand, with interest accruing at 12% per annum.
We made no payments towards the outstanding notes during the periods presented. The principal balance owing on the notes as of March
31, 2024 and December 31, 2023, was $72,466 and $72,466, respectively. No demand for payment has been made.
There
were $21,882 and $21,882 of short-term advances due to related parties as of March 31, 2024 and December 31, 2023, respectively.
We
have agreed to issue stock options to Iehab Hawatmeh, our president, as compensation for services provided as our chief executive officer.
The terms of his employment agreement require us to grant options to purchase 6,000 shares of our stock each year, with an exercise price
of $0.10. Mr. Hawatmeh held outstanding options to purchase 30,000 shares of common stock as of March 31, 2024. See Note 11–Stock
Options and Warrants.
As
of March 31, 2024 and December 31, 2023, we owed our president a total of $433,379 and $433,379, respectively, in unsecured advances.
The advances and short-term bridge loans were approved by our board of directors under a 5% borrowing fee. The borrowing fees were waived
by our president on these loans. These amounts are included in our liabilities from discontinued operations.
During
the three months ended March 31, 2024, we had a net decrease in deposits with a related-party inventory supplier totaling $8,298. The
related party is an entity controlled by our chief executive officer. All transactions were at a 2% markup over the related-party’s
cost paid for inventory in arm’s-length transactions. Total inventory purchases from the related party were $251,788 and $837,618
during the periods ended March 31, 2024 and December 31, 2023, respectively.
NOTE
6 — OTHER ACCRUED LIABILITIES
Accrued
tax liabilities consist of delinquent payroll taxes, interest, and penalties owed by us to the Internal Revenue Service (“IRS”)
and other tax entities.
Accrued
liabilities consist of the following:
SCHEDULE OF ACCRUED LIABILITIES
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
| | |
| |
Tax liabilities | |
$ | 38,335 | | |
$ | 37,228 | |
Accrued Royalty - Globrands LLC | |
| 970,581 | | |
| 1,092,915 | |
Other | |
| 1,946,152 | | |
| 1,759,246 | |
Total | |
$ | 2,955,068 | | |
$ | 2,889,389 | |
Other
accrued liabilities as of March 31, 2024 and December 31, 2023, include a non-interest-bearing payable totaling $45,000 and $45,000,
respectively, that is due on demand and customer deposits totaling $1,924,814 and $1,735,109, respectively.
Accrued
payroll and compensation liabilities consist of the following:
SCHEDULE OF ACCRUED PAYROLL AND COMPENSATION LIABILITIES
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
| | |
| |
Director fees | |
$ | 135,000 | | |
$ | 135,000 | |
Bonus expenses | |
| 121,858 | | |
| 121,858 | |
Commissions | |
| 2,148 | | |
| 2,148 | |
Consulting | |
| 409,822 | | |
| 438,822 | |
Administrative payroll | |
| 4,423,433 | | |
| 4,369,385 | |
Total | |
$ | 5,092,261 | | |
$ | 5,067,213 | |
NOTE
7 — COMMITMENTS AND CONTINGENCIES
Litigation
and Claims
Various
vendors, service providers, and others have asserted legal claims in previous years. These creditors generally are not actively seeking
collection of amounts due to them, and we have determined that the probability of realizing any loss on these claims is remote and will
seek to compromise and settle at a deep discount any of such claims that are asserted for collection. These amounts are included in our
current liabilities, except where we believe collection or enforcement of the judgments is barred by the applicable statute of limitations,
in which case the liabilities have been eliminated. We have not accrued any liability for claims or judgments that we have determined
to be barred by the applicable statute of limitations, which generally is eight years for judgments in Utah.
Playboy
Enterprises, Inc.
Our
affiliate, Play Beverages, LLC, filed suit against Playboy Enterprises, Inc., in Cook County, Illinois, Circuit Court in October 2012
asserting numerous claims, including breach of contract and tortious interference. Playboy responded with a counterclaim of breach of
contract and trademark infringement. After proceedings in October 2016, the court awarded a judgment of $6.6 million to Playboy against
Play Beverages and CirTran Beverage Corp., our subsidiary. The court denied our motion for a new trial and awarded Playboy treble patent
infringement damages and attorney’s fees. We filed a notice of appeal in July 2017 and again in March 2018. Playboy has initiated
collection efforts but has recovered no funds. In September 2018, the appellate court affirmed the judgment of the circuit court. The
balance due related to this judgment, has been included in liabilities in discontinued operations. As of December 31, 2023, the Company
received legal representation that the judgement can no longer be enforced after seven years, as a result, the Company has recognized
a gain from discontinued operations of $18,878,359 of time barred debt previously included in liabilities from discontinued operations.
Delinquent
Payroll Taxes, Interest, and Penalties
In
November 2004, the IRS accepted our amended offer in compromise (the “Offer”) to settle delinquent payroll taxes, interest,
and penalties, which required us to pay $500,000, remain current in our payment of taxes for five years, and forego claiming any net
operating losses for the years 2001 through 2015 or until we paid taxes on future profits in an amount equal to the taxes of $1,455,767
waived by the Offer. In June 2013, we entered into a partial installment agreement to pay $768,526 in unpaid 2009 payroll taxes, which
required us to pay the IRS 5% of cash deposits. The monthly payments were to continue until the account balances were paid in full or
until the collection statute of limitation expired on October 6, 2020. We are currently in communication with the IRS regarding the statute
of limitations on this settlement and appropriate next steps. During the year ended December 31, 2023, the Company wrote off $512,520
as time barred debt. The amounts of $5,164 and $5,164 were due as March 31, 2024 and December 31, 2023, respectively.
Employment
Agreements
We
engage Iehab Hawatmeh, our president and chief executive officer, through an employment agreement entered in August 2009 and amended
in September 2017. In July 2017, Mr. Hawatmeh had resigned all positions with us to pursue other business activities, thereby effectively
terminating the agreement. However, the amendment to his employment agreement in September 2017 reinstated Mr. Hawatmeh to his previous
positions, with a salary in an amount to be determined. Among other things, the reinstated employment agreement: (a) grants options to
purchase a minimum of 6,000 shares of our stock each year, with an exercise price equal to the market price of our common stock as of
the grant date, for the maximum term allowed under our stock option plan; (b) provides for health insurance coverage, cell phone, car
allowance, life insurance, and director and officer liability insurance, as well as any other bonus approved by our board; and (c) includes
additional incentive compensation as follows: (i) a quarterly bonus equal to 5% of our earnings before interest, taxes, depreciation,
and amortization for the applicable quarter; (ii) bonuses equal to 1% of the net purchase price of any acquisitions we complete that
are directly generated and arranged by Mr. Hawatmeh; and (iii) an annual bonus (payable quarterly) equal to 1% of our gross sales of
all products, net of returns and allowances. On January 1, 2020, we resumed accruing wages for our chief executive officer. A total of
$74,124 and $345,000 was accrued during the periods ended March 31, 2024 and December 31, 2023, respectively.
We
also have an oral agreement with our other director that requires us to issue options to purchase 2,000 shares of our common stock each
year.
License
Agreements
We
have entered into agreements requiring us to pay certain royalties for the manufacture and distribution of licensed products. Fees are
based on a percentage of sales and remitted quarterly and are included in cost of sales for financial reporting purposes.
NOTE
8 — NOTES PAYABLE
Notes
payable consisted of the following:
SCHEDULE OF NOTES PAYABLE
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
| | |
| |
Note payable to former service provider for past due account payable (current) | |
$ | 90,000 | | |
$ | 90,000 | |
Note payable for settlement of debt (long-term) | |
| 500,000 | | |
| 500,000 | |
Small Business Administration loan | |
| 132,545 | | |
| 134,636 | |
Total | |
$ | 722,545 | | |
$ | 724,636 | |
There
is $379,806 and $366,626 of accrued interest due on these notes as of March 31, 2024 and December 31, 2023, respectively.
NOTE
9 — CONVERTIBLE DEBENTURES
Convertible
debentures consisted of the following:
SCHEDULE OF CONVERTIBLE DEBENTURES
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
| | |
| |
Convertible debenture, 5% stated interest rate, secured by all our assets, due on May 30, 2022 | |
$ | 200,000 | | |
$ | 200,000 | |
Convertible debenture, 5% stated interest rate, secured by all our assets, due on February 8, 2022 | |
| 25,000 | | |
| 25,000 | |
Convertible debenture, 5% stated interest rate, secured by all our assets, due on May 30, 2022 | |
| 25,000 | | |
| 25,000 | |
Convertible debenture, 5% stated interest rate, secured by all our assets, due on December 8, 2022 | |
| 25,000 | | |
| 25,000 | |
Convertible debenture, 5% stated interest rate, secured by all our assets, due on April 30, 2027 | |
| 2,390,528 | | |
| 2,390,528 | |
Subtotal | |
$ | 2,665,528 | | |
$ | 2,665,528 | |
Less: discounts | |
| (299,115 | ) | |
| (323,310 | ) |
Total | |
$ | 2,366,413 | | |
$ | 2,342,218 | |
Less: current portion | |
| (264,284 | ) | |
| (264,284 | ) |
Long-term portion | |
$ | 2,102,129 | | |
$ | 2,077,934 | |
The
convertible debentures and accrued interest are convertible into shares of our common stock at the lower of $100 or the lowest bid price
for the 20 trading days prior to conversion.
As
of March 31, 2024 and December 31, 2023, we had accrued interest on the convertible debentures totaling $1,954,819 and $1,921,590, respectively.
NOTE
10 — DERIVATIVE LIABILITIES
As
discussed in Note 9—Convertible Debentures, we have entered into five separate agreements to borrow a total of $2,665,528 with
the outstanding principal and interest being convertible at the holder’s option into common stock of the company at the lesser
of $100 (notes one through four) or $0.10 (note five) or the lowest closing bid price in the prior 20 trading days. Embedded derivatives
are valued separately from the host instrument and are recognized as derivative liabilities in our balance sheet. We measure these instruments
at their estimated fair value and recognize changes in their estimated fair value in results of operations during the period of change.
We have estimated the fair value of these embedded derivatives for convertible debentures and associated warrants using a Monte Carlo
simulation as of March 31, 2024, using the following assumptions:
SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE
Volatility | |
114.8% - 127.5 | % |
Risk-free rates | |
| 4.83% - 4.98 | % |
Stock price | |
$ | 0.025 | |
Remaining life | |
| 0.25- 3.08 years | |
The
fair values of the derivative instruments are measured each quarter, which resulted in a loss of $248,454 and $124,545 during the three
months ended March 31, 2024 and 2023, respectively. As of March 31, 2024 and December 31, 2023, the fair market value of the derivatives
aggregated $1,545,391 and $1,296,937, respectively.
NOTE
11 — STOCK OPTIONS AND WARRANTS
Stock
Incentive Plans
As
of March 31, 2024 and December 31, 2023, we had no unrecognized compensation related to outstanding options that have not yet vested
at year-end that would be recognized in subsequent periods.
As
of March 31, 2024 and December 31, 2023, there were 40,000 options issued and vested with a weighted average exercise price of $0.03
and a weighted average remaining life of 1.68 years. Outstanding options as of March 31, 2024, consisted of:
SCHEDULE OF STOCK OPTIONS OUTSTANDING
Exercise Price | | |
Count | | |
Average Exercise | | |
Remaining Life | | |
Exercisable | |
$ | 0.01 | | |
| 32,000 | | |
| 0.01 | | |
| 2.48 | | |
| 32,000 | |
$ | 0.10 | | |
| 8,000 | | |
| 0.10 | | |
| 4.75 | | |
| 8,000 | |
| Total | | |
| 40,000 | | |
| 0.03 | | |
| 2.94 | | |
| 40,000 | |
NOTE
12—DISCONTINUED OPERATIONS
At
October 21, 2016, we exited the beverage licensing and distribution business. The assets and liabilities associated with this
business are displayed as assets and liabilities from discontinued operations as of March 31, 2024 and December 31, 2023.
Additionally, the revenues and costs associated with this business are displayed as losses from discontinued operations.
During
the year ended December 31, 2023, the Company received legal representation that the judgement related to Play Beverages, LLC, (Note
7) can no longer be enforced after seven years, as a result, the Company has recognized a gain from discontinued operations of $18,873,932
of time barred debt previously included in liabilities from discontinued operations.
SCHEDULE OF DISCONTINUED OPERATIONS
Total
assets and liabilities included in discontinued operations were as follows:
| |
March 31, 2024 | | |
December 31, 2023 | |
Assets from Discontinued Operations: | |
| | | |
| | |
Cash | |
$ | — | | |
$ | — | |
Total assets from discontinued operations | |
$ | — | | |
$ | — | |
| |
| | | |
| | |
Liabilities from Discontinued Operations: | |
| | | |
| | |
Accounts payable | |
$ | 283,818 | | |
$ | 283,818 | |
Accrued liabilities | |
| 58,184 | | |
| 58,184 | |
Accrued interest | |
| 1,674,885 | | |
| 1,636,624 | |
Accrued payroll and compensation expense | |
| 122,864 | | |
| 122,864 | |
Current maturities of long-term debt | |
| 239,085 | | |
| 239,085 | |
Related-party payable | |
| — | | |
| — | |
Short-term advances payable | |
| 2,170,500 | | |
| 2,170,500 | |
Total liabilities from discontinued operations | |
$ | 4,549,336 | | |
$ | 4,511,075 | |
Net
loss from discontinued operations for the three months ended March 31, 2024 and 2023, were comprised of the following components:
| |
2024 | | |
2023 | |
| |
Three Months ended March 31, | |
| |
2024 | | |
2023 | |
Other expense: | |
| | | |
| | |
Interest expense | |
| (38,261 | ) | |
| (37,841 | ) |
Net loss from discontinued operations | |
$ | (38,261 | ) | |
$ | (37,841 | ) |
NOTE
13 — SUBSEQUENT EVENTS
In
accordance with SFAS 165 (ASC 855-10), management has performed an evaluation of subsequent events through the date that the unaudited
consolidated financial statements were issued and has determined that it does not have any material subsequent events to disclose in
these unaudited consolidated financial statements.
ITEM
2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
The
following discussion should be read in conjunction with our condensed consolidated unaudited financial statements and notes to our unaudited
financial statements included elsewhere in this report. This discussion contains forward-looking statements that involve risks and uncertainties.
Actual results could differ materially from those anticipated in these forward-looking statements as a result of various factors discussed
elsewhere in this report.
Overview
Based
on our diversified expertise in manufacturing, marketing, distribution, and technology services in a wide variety of consumer products,
including tobacco products, medical devices, and beverages, around the world, we have an innovative and consumer-focused approach to
brand portfolio management, resting on a strong understanding of consumers domestically, and we have established a footprint in more
than 50 key, international markets.
Since
2021, we continue under our 2019 five-year manufacturing and distribution agreement with an unrelated party to manufacture, distribute,
and sell condoms, electronic tobacco products, cigars, energy drinks, water beverages, and related merchandise, all using the HUSTLER®
brand name.
Results
of Operations for the Three Months Ended March 31, 2024, Compared to the Three Months Ended March 31, 2023
Sales
and Cost of Sales
During
the three months ended March 31, 2024 and 2023, we had net sales of $429,391 and $213,409, respectively, an increase of $215,982 or 101.2%.
We had cost of sales of $157,897 and $85,707, respectively, for gross profit of $271,494 and $127,702, respectively. Revenues are derived
from the design, manufacture, and delivery of certain licensed products in accordance with our GloBrands-HUSTLER® distribution agreement.
The increase in revenue in the current period is due to additional income from the licensing of novelties in an international territory.
Operating
Expenses
During
the three months ended March 31, 2024 and 2023, employee costs were $125,229 and $136,695 respectively, a decrease of $11,466 or 8.4%.
Employee costs decreased in the current period due to efficiencies based on the current business level.
Selling,
general, and administrative expenses (“S,G&A”)were $192,686 and $138,678, respectively, an increase of $54,008 or 38.9%. The
increase in S,G&A expenses period over period was the result of additional marketing spending to support the brand.
Other
Expense
Total
other expense during the three months ended March 31, 2024 was $433,406 compared to $294,833 for the prior period. In the current period
we had $184,952 of interest expense and a loss of $248,454 on derivative valuation. In the prior period we had $183,288 of interest expense,
a loss of $124,545 on derivative valuation and a gain on forgiveness of debt of $13,000.
Net
Loss
Our
net loss from continuing operations for the three months ended March 31, 2024, was $479,827 compared to $442,504 for the three months
ended March 31, 2023, an increase of $37,323. Our net loss increased in the current period mainly due to the increase of our other expense.
Liquidity
and Capital Resources
We
have had a history of losses from operations, as our expenses have been greater than our revenue. Our accumulated deficit was approximately
$59.5 million at March 31, 2024. As of March 31, 2024, we had current assets of $1.6 million and current liabilities of approximately
$21 million, resulting in a working capital deficit of approximately $19.4 million at March 31, 2024.
Operating
Activities
During
the three months ended March 31, 2024, operations provided $15,087 of net cash, comprised of a loss of $518,088, noncash items totaling
$312,138 consisting primarily of losses recognized from the changes in fair values of derivative liabilities and debt discount amortization,
and changes in working capital totaling $221,037. During the three months ended March 31, 2023, operations generated $196,598 of net
cash, comprised of a loss of $480,345, noncash items totaling $173,610 consisting primarily of losses recognized from the changes in
fair values of derivative liabilities and debt discount amortization, and changes in working capital totaling $503,333.
Investing
Activities
There
were no investing activities during the three months ended March 31, 2024 and 2023.
Financing
Activities
During
the three months ended March 31, 2024, financing activities used $12,091 of cash, compared to using $15,788 of cash during the three
months ended March 31, 2023. Cash used in financing consisted of repayments of loans.
Our
Capital Resources and Anticipated Requirements
Our
monthly operating costs are approximately $35,000 per month, excluding approximately $50,000 of accruing interest expense and capital
expenditures. We continue to focus on generating revenue and reducing our monthly business expenses through cost reductions and operational
streamlining. We have only recently begun to generate enough cash to sustain our day-to-day operations, and we expect to access external
capital resources in the future to fund any new projects we may undertake. We cannot assure that we will be successful in obtaining such
capital.
If
we seek infusions of capital from investors, it is unlikely that we will be able to obtain additional debt financing. If we did incur
additional debt, we would be required to devote additional cash flow to servicing the debt and securing the debt with assets.
Our
issuance of additional shares for equity or for conversion of debt could dilute the value of our common stock and existing stockholders’
positions.
Convertible
Debentures and Note Payable
We
currently have an outstanding amended, restated, and consolidated secured convertible debenture with Tekfine, LLC, an unrelated entity,
with a maturity date of April 30, 2027, to the extent not previously converted. The amended debenture had a total outstanding principal
balance of $2.4 million, with accrued interest of $1.9 million as of March 31, 2024. We also have four additional convertible debentures
with Tekfine with maturity dates ranging from December 8, 2022, until December 30, 2022, totaling $275,000, unless earlier converted.
The convertible debentures and accrued interest are convertible into shares of our common stock at the lower of $100 or $0.10 (depending
on the instrument) or the lowest bid price for the 20 trading days prior to conversion.
As
of March 31, 2024, there is $21,882 of short-term advances due to related parties. The advances are due on demand and included in current
liabilities. No demand for payment has been made.
Going
Concern
These
interim unaudited financial statements have been prepared on the going concern basis, which assumes that adequate sources of financing
will be obtained as required and that our assets will be realized and liabilities settled in the ordinary course of business. Accordingly,
the interim unaudited financial statements do not include any adjustments related to the recoverability of assets and classification
of assets and liabilities that might be necessary should we not be unable to continue as a going concern.
Critical
Accounting Policies
We
have identified the policies outlined below as critical to our business operations and an understanding of our results of operations.
Refer to Note 2 – Summary of Significant Accounting Policies for discussion.
ITEM
3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
As
a smaller reporting company, we are not required to provide the information required by this item.
ITEM
4. CONTROLS AND PROCEDURES
Evaluation
of Disclosure Controls and Procedures
As
of March 31, 2024, we carried out an evaluation, under the supervision and with the participation of management, including our chief
executive and financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures. Based upon
that evaluation, management concluded that our disclosure controls and procedures were not effective as of March 31, 2024, to provide
reasonable assurance that the information required to be disclosed by us in reports that we file or submit under the Exchange Act is
recorded, processed, summarized, and reported within the periods prescribed by U.S. Securities and Exchange Commission and that such
information is accumulated and communicated to management, including our chief executive and financial officer, as appropriate, to allow
timely decisions regarding required disclosure.
In
designing and evaluating disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well
designed and operated, can provide only reasonable, not absolute assurance of achieving the desired objectives. Also, the design of a
control system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to
their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that
all control issues and instances of fraud, if any, have been detected. These inherent limitations include the realities that judgments
in decision-making can be faulty and that breakdowns can occur because of simple error or mistake. The design of any system of controls
is based, in part, upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will
succeed in achieving its stated goals under all potential future conditions.
Changes
in Internal Control over Financial Reporting
There
has been no change in our internal control over financial reporting during the quarter ended March 31, 2024, that has materially affected,
or is reasonably likely to materially affect, our internal control over financial reporting.
PART
II—OTHER INFORMATION
ITEM
6. EXHIBITS
The
following exhibits are filed as a part of this report:
* |
All
exhibits are numbered with the number preceding the decimal indicating the applicable SEC reference number in Item 601 and the number
following the decimal indicating the document’s sequence. |
** |
The
XBRL related information in Exhibit 101 will not be deemed “filed” for purposes of Section 18 of the Securities Exchange
Act of 1934, as amended, or otherwise subject to liability of that section and will not be incorporated by reference into any filing
or other document pursuant to the Securities Act of 1933, as amended, except as is expressly set forth by specific reference in such
filing or document. |
SIGNATURE
PAGE
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.
|
CIRTRAN
CORPORATION |
|
|
Dated:
May 15, 2024 |
By: |
/s/
Iehab Hawatmeh |
|
|
Iehab
Hawatmeh, President |
|
|
Principal
Executive and Financial Officer |
Exhibit
31.01
CERTIFICATION
OF PRINCIPAL EXECUTIVE OFFICER AND
PRINCIPAL
FINANCIAL OFFICER PURSUANT TO RULE 13a-14
I,
Iehab Hawatmeh, certify that:
1.
I have reviewed this quarterly report on Form 10-Q of CirTran Corporation;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the
period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
report;
4.
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a)
designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is being prepared;
(b)
designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under
our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles;
(c)
evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and
(d)
disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over
financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons
performing the equivalent functions):
(a)
all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and
(b)
any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal control over financial reporting.
Dated:
May 15, 2024
/s/
Iehab Hawatmeh |
|
Iehab
Hawatmeh |
|
Principal
Executive Officer and Principal Financial Officer |
|
Exhibit
32.01
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the Quarterly Report of CirTran Corporation (the “Company”) on Form 10-Q for the quarter ended March 31,
2024, as filed with the Securities and Exchange Commission (the “Report”), I, Iehab Hawatmeh, Chief Executive Officer and
Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002, that, to the best of my knowledge and belief:
|
(1) |
the
Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
|
|
(2) |
the
information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of
the Company. |
/s/
Iehab Hawatmeh |
|
Iehab
Hawatmeh |
|
Chief
Executive Officer |
|
Chief
Financial Officer |
|
May
15, 2024 |
|
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v3.24.1.1.u2
Condensed Consolidated Balance Sheets - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Current assets: |
|
|
Cash |
$ 2,996
|
|
Inventory |
858,350
|
815,612
|
Accounts receivable |
30,179
|
21,536
|
Other current assets |
431,348
|
441,095
|
Total current assets |
1,561,494
|
1,529,637
|
Investment in securities at cost |
300,000
|
300,000
|
Property and equipment, net of accumulated depreciation |
17,697
|
18,925
|
Total assets |
1,879,191
|
1,848,562
|
Current liabilities: |
|
|
Accounts payable |
640,725
|
625,848
|
Liabilities for product returns and credits |
8,701
|
8,701
|
Accrued liabilities |
2,955,068
|
2,889,389
|
Accrued payroll and compensation expense |
5,092,261
|
5,067,213
|
Accrued interest, current portion |
5,902,897
|
5,758,603
|
Convertible debenture, current portion, net of discounts |
264,284
|
264,284
|
Derivative liability |
1,545,391
|
1,296,937
|
Liabilities from discontinued operations |
4,549,336
|
4,511,075
|
Total current liabilities: |
21,385,344
|
20,858,731
|
Deferred tax liability |
55,946
|
55,946
|
Note payable, net of current portion |
632,545
|
634,636
|
Convertible debenture, net of current portion, net of discount |
2,102,129
|
2,077,934
|
Total liabilities |
24,175,964
|
23,627,247
|
Commitments and contingencies |
|
|
Stockholders’ deficit: |
|
|
Common stock, par value $0.001; 100,000,000 shares authorized; 4,945,417 shares issued and outstanding |
4,945
|
4,945
|
Additional paid-in capital |
37,233,561
|
37,233,561
|
Accumulated deficit |
(59,535,279)
|
(59,017,191)
|
Total stockholders’ deficit |
(22,296,773)
|
(21,778,685)
|
Total liabilities and stockholders’ deficit |
1,879,191
|
1,848,562
|
Nonrelated Party [Member] |
|
|
Current assets: |
|
|
Deposits on inventory |
22,508
|
26,983
|
Current liabilities: |
|
|
Short-term advances payable |
162,966
|
172,966
|
Note payable |
90,000
|
90,000
|
Related Party [Member] |
|
|
Current assets: |
|
|
Deposits on inventory |
216,113
|
224,411
|
Current liabilities: |
|
|
Short-term advances payable |
21,882
|
21,882
|
Note payable |
$ 151,833
|
$ 151,833
|
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v3.24.1.1.u2
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|
Mar. 31, 2024 |
Dec. 31, 2023 |
Statement of Financial Position [Abstract] |
|
|
Common stock, par value |
$ 0.001
|
$ 0.001
|
Common stock, shares authorized |
100,000,000
|
100,000,000
|
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4,945,417
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v3.24.1.1.u2
Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Income Statement [Abstract] |
|
|
Net sales |
$ 429,391
|
$ 213,409
|
Cost of sales |
157,897
|
85,707
|
Gross profit |
271,494
|
127,702
|
Operating expenses |
|
|
Employee costs |
125,229
|
136,695
|
Selling, general and administrative expenses |
192,686
|
138,678
|
Total operating expenses |
317,915
|
275,373
|
Loss from operations |
(46,421)
|
(147,671)
|
Other income (expense) |
|
|
Interest expense |
(184,952)
|
(183,288)
|
Gain on forgiveness of debt |
|
13,000
|
Loss on derivative valuation |
(248,454)
|
(124,545)
|
Total other expense |
(433,406)
|
(294,833)
|
Net loss from continuing operations |
(479,827)
|
(442,504)
|
Loss from discontinued operations |
(38,261)
|
(37,841)
|
Net loss before income tax |
(518,088)
|
(480,345)
|
Income tax benefit (expense) |
|
|
Net loss |
$ (518,088)
|
$ (480,345)
|
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v3.24.1.1.u2
Consolidated Statements of Operations - $ / shares
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Income Statement [Abstract] |
|
|
Net loss from continuing operations per common share, basic |
$ (0.10)
|
$ (0.09)
|
Net loss from continuing operations per common share, diluted |
(0.10)
|
(0.09)
|
Net loss from discontinued operations per common share, basic |
(0.01)
|
(0.01)
|
Net loss from discontinued operations per common share, diluted |
(0.01)
|
(0.01)
|
Net loss per common share, basic |
(0.10)
|
(0.10)
|
Net loss per common share, diluted |
$ (0.10)
|
$ (0.10)
|
Basic weighted average common shares outstanding |
4,945,417
|
4,945,417
|
Diluted weighted average common shares outstanding |
4,945,417
|
4,945,417
|
X |
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v3.24.1.1.u2
Condensed Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($)
|
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Balance at Dec. 31, 2022 |
$ 4,945
|
$ 37,233,561
|
$ (79,305,551)
|
$ (42,067,045)
|
Balance, shares at Dec. 31, 2022 |
4,945,417
|
|
|
|
Net income (loss) |
|
|
(480,345)
|
(480,345)
|
Balance at Mar. 31, 2023 |
$ 4,945
|
37,233,561
|
(79,785,896)
|
(42,547,390)
|
Balance, shares at Mar. 31, 2023 |
4,945,417
|
|
|
|
Balance at Dec. 31, 2023 |
$ 4,945
|
37,233,561
|
(59,017,191)
|
(21,778,685)
|
Balance, shares at Dec. 31, 2023 |
4,945,417
|
|
|
|
Net income (loss) |
|
|
(518,088)
|
(518,088)
|
Balance at Mar. 31, 2024 |
$ 4,945
|
$ 37,233,561
|
$ (59,535,279)
|
$ (22,296,773)
|
Balance, shares at Mar. 31, 2024 |
4,945,417
|
|
|
|
X |
- DefinitionThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
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v3.24.1.1.u2
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Cash flows from operating activities |
|
|
Net loss |
$ (518,088)
|
$ (480,345)
|
Adjustments to reconcile net income to net cash (used) provided by operating activities: |
|
|
Loss from discontinued operations |
38,261
|
37,841
|
Depreciation expense |
1,228
|
922
|
Loss on derivative valuation |
248,454
|
124,545
|
Debt discount amortization |
24,195
|
23,302
|
Gain on settlement of debt |
|
(13,000)
|
Changes in operating assets and liabilities: |
|
|
Inventory |
(42,738)
|
44,378
|
Deposits on inventory |
4,475
|
|
Deposits on inventory - related party |
8,298
|
274,479
|
Accounts receivable |
(8,643)
|
20,942
|
Other current assets |
9,747
|
(11,835)
|
Accounts payable |
14,877
|
(264,166)
|
Liabilities for product returns and credits |
|
214,868
|
Accrued liabilities |
65,679
|
72,293
|
Accrued payroll and compensation |
25,048
|
66,558
|
Accrued interest |
144,294
|
85,816
|
Net cash provided by operating activities |
15,087
|
196,598
|
Cash flows from investing activities: |
|
|
Cash flows from financing activities: |
|
|
Repayments of loans payable |
(12,091)
|
|
Repayments of related-party loans |
|
(15,788)
|
Net Cash used by financing activities |
(12,091)
|
(15,788)
|
Net change in cash |
2,996
|
180,810
|
Cash, beginning of period |
|
18,081
|
Cash, end of period |
2,996
|
198,891
|
Supplemental disclosure of cash flow information: |
|
|
Cash paid for interest |
|
|
Cash paid for income taxes |
|
|
X |
- DefinitionIncrease decrease in product return and credits.
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v3.24.1.1.u2
ORGANIZATION AND NATURE OF OPERATIONS
|
3 Months Ended |
Mar. 31, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
ORGANIZATION AND NATURE OF OPERATIONS |
NOTE
1 — ORGANIZATION AND NATURE OF OPERATIONS
In
1987, CirTran Corporation was incorporated in Nevada under the name Vermillion Ventures, Inc., for the purpose of acquiring other operating
corporate entities. We were largely inactive until July 1, 2000, when our wholly owned subsidiary, CirTran Corporation (Utah), acquired
substantially all the assets and certain liabilities of Circuit Technology, Inc., founded by our president, Iehab Hawatmeh.
We,
together with our majority-owned subsidiaries, manufacture, distribute, and sell condoms, electronic tobacco products, cigars, energy
drinks, water beverages, and related merchandise, all using the HUSTLER® brand name. Since entering our 2019 five-year manufacturing
and distribution agreement with an unrelated party, our efforts have been devoted to phase one of our development of all HUSTLER®-branded
products, which led us to generating revenue during 2020 for the first time in several years.
|
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- DefinitionThe entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.
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v3.24.1.1.u2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
NOTE
2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis
of Presentation
Our
unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles
in the United States of America (“U.S. GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission
(the “SEC”). These financial statements and the notes attached hereto should be read in conjunction with the financial statements
and notes included in our Form 10-K for the fiscal year ended December 31, 2023. In the opinion of our management, all adjustments, including
normal recurring adjustments necessary to present fairly our financial position, as of March 31, 2024, and the results of our operations
and cash flows for the three months then ended have been included. The results of operations for the interim period are not necessarily
indicative of the results for the full year ending December 31, 2024.
Use
of Estimates
The
preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements
and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the estimated useful lives
of property and equipment. Actual results could differ from those estimates.
Principles
of Consolidation
The
consolidated financial statements include the accounts of the company and our wholly owned subsidiaries: CirTran Products Corp., LBC
Products, Inc., and CirTran Asia, Inc. Intercompany accounts and transactions have been eliminated in consolidation.
Use
of Estimates
In
preparing the financial statements in accordance with US GAAP, management is required to make estimates and assumptions that affect the
reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements,
and the reported amounts of revenues and expenses during the reported periods. Actual results could differ from those estimates.
Concentrations
of Credit Risk
We
maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor
our banking relationships and consequently have not experienced any losses in our accounts. At times, such deposits may exceed the Federal
Deposit Insurance Corporation insurable limit.
Cash
Equivalents
We
consider all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash
equivalents as of March 31, 2024 and December 31, 2023.
Revenue
Recognition
We
follow Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue
from Contracts with Customers, for revenue recognition. Adoption of ASC 606 did not have a significant impact on our financial statements.
We generate revenue by providing product design services and through the sales of tangible product. We recognize revenue upon transfer
of control of promised products or services to customers in an amount that reflects the consideration expected to be received in exchange
for those products or services. We determine the transaction price associated with each deliverable based on the unique contract with
the customer, which is a stand-alone contract that we retain the right to accept or reject. Revenue is recognized net of allowances for
returns and any taxes collected from customers, which are subsequently remitted to governmental authorities.
During
the three months ended March 31, 2024 and 2023, we recognized revenue of $19,515 and $52,570, respectively, related to the performance
obligations under product development service agreements with customers. These contracts are long term in nature and revenue is recognized
at certain milestone intervals upon our delivery and customer acceptance of work product related to those milestones: namely, product
design, packaging, branding display, and prototypes. There were no costs to obtain the contracts identified, and therefore, no asset
has been recorded for customer acquisition costs. We have not recognized impairment losses related to the receivables from these contracts
during the three months ended March 31, 2024 and 2023.
Additionally,
we recognized revenues of $409,876 and $160,839 during the three months ended March 31, 2024 and 2023, respectively, related to the delivery
of products to our customers. Each delivery is based on the unique contract with the customer, which is a stand-alone contract that we
retain the right to accept or reject. Upon acceptance, we oblige delivery of such product to the customer at an agreed-upon place, time,
and price. We recognize revenue under the unique contract upon fulfillment of our performance obligations therein, typically limited
to the delivery of product.
The
Company also recognizes revenue from advanced royalty payments per the terms in its Manufacturing and Distribution Agreement with one
of its distributors. The royalty to be received is calculated based on 8% of gross sales, with an annual minimum royalty paid upfront
per calendar year for the term of the contract. There is a non-refundable $350,000 Minimum Royalty for FY 2023. The Company recognizes
the minimum royalty and corresponding expense at the time of receipt.
Accounts
Receivable
Revenues
that have been recognized but not yet received are recorded as accounts receivable. Losses on receivables will be recognized when it
is more likely than not that a receivable will not be collected. An allowance for estimated uncollectible amounts will be recognized
to reduce the amount receivable to its net realizable value when needed. As March 31, 2024 and December 31, 2023, the Company has not
recorded an allowance for doubtful accounts.
Investment
in Securities
Our
cost-method investment consists of an investment in a private digital multi-media technology company that totaled $300,000
at March 31, 2024 and December 31, 2023. Because we owned less than 20%
of that company’s stock as of each date, and no significant influence or control exists, the investment is accounted for using
the cost method. Pursuant to ASC 321, the Company also searched for observable transactions in the investee’s stock.
We
evaluated the investment for impairment and determined there was none during the periods presented.
Inventories
Inventories
are stated at the lower of average cost or net realizable value. Cost on manufactured inventories includes labor, material, and overhead.
Overhead cost is based on indirect costs allocated to cost of sales, work-in-process inventory, and finished goods inventory. Indirect
overhead costs have been charged to cost of sales or capitalized as inventory, based on management’s estimate of the benefit of
indirect manufacturing costs to the manufacturing process.
When
there is evidence that the inventory’s value is less than original cost, the inventory is reduced to market value. We determine
market value on current resale amounts and whether technological obsolescence exists. We will seek agreements with manufacturing customers
that require them to purchase their inventory items in the event they cancel their business with us.
From
time to time, we will place deposits on inventory to be delivered in the future. These deposits are carried as a separate balance sheet
component and total $22,508 (non-related-party) and $216,113 (related-party) as of March 31, 2024 and $26,983 (non-related-party) and
$224,411 (related-party) as of December 31, 2023.
On
most of tobacco related products, the Company pays in advance for Federal Excise Taxes and State Excise Taxes prior to receiving product.
The Company accrues those taxes on its balance sheet and expenses them per-unit basis as sold.
Inventory
balances consisted of the following:
SCHEDULE OF INVENTORY
| |
March 31, 2024 | | |
December 31, 2023 | |
Finished goods | |
$ | 817,121 | | |
$ | 772,589 | |
Raw materials | |
| 41,229 | | |
| 43,023 | |
Total | |
$ | 858,350 | | |
$ | 815,612 | |
Fair
Value of Financial Instruments
ASC
820-10-15, Fair Value Measurement-Overall-Scope and Scope Exceptions, defines fair value, thereby eliminating inconsistencies
in guidance found in various prior accounting pronouncements, and increases disclosures surrounding fair value calculations. ASC 820-10-15
establishes a three-tiered fair value hierarchy that prioritizes inputs to valuation techniques used in fair value calculations. The
three levels of inputs are defined as follows:
Level
1—Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
Level
2—Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the
asset or liability, such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or
liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which
significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
Level
3—Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant
to the measurement of the fair value of the assets or liabilities.
Accounts
payable and related-party payables have fair values that approximate the carrying value due to the short-term nature of these instruments.
Derivative liabilities are measured using level 3 inputs.
SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES CARRIED AT FAIR VALUED MEASURED ON RECURRING BASIS
| |
Total Fair Value at March 31, 2024 | | |
Quoted prices in active markets (Level 1) | | |
Significant other observable inputs (Level 2) | | |
Significant unobservable inputs(Level 3) | |
Derivative liabilities | |
$ | 1,545,391 | | |
$ | — | | |
$ | — | | |
$ | 1,545,391 | |
| |
Total Fair Value at December 31, 2023 | | |
Quoted prices in active markets (Level 1) | | |
Significant other observable inputs (Level 2) | | |
Significant unobservable inputs (Level 3) | |
Derivative liabilities | |
$ | 1,296,937 | | |
$ | — | | |
$ | — | | |
$ | 1,296,937 | |
Loss
per Share
Basic
loss per share is calculated by dividing net loss available to common shareholders by the weighted-average number of common shares outstanding
during each period. Diluted loss per share is similarly calculated, except that the weighted-average number of common shares outstanding
would include common shares that may be issued subject to existing rights with dilutive potential when applicable. There were approximately
462,334,000 and 179,468,200 potentially issuable shares from the conversions of convertible debentures outstanding that were excluded
in dilutive outstanding shares for the three months ended March 31, 2024 and 2023, respectively, due to the anti-dilutive effect these
would have on net loss per share. We do not currently have adequate authorized but unissued shares to satisfy our obligations should
all instruments eligible to convert to common stock be exercised. We are not currently contemplating an increase in our authorized shares
but may do so in the future.
Recently
Issued Accounting Pronouncements
The
Company continually assesses any new accounting pronouncements to determine their applicability. When it is determined that a new accounting
pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequences of the change
to its Consolidated Financial Statements and assures that there are proper controls in place to ascertain that the Company’s Consolidated
Financial Statements properly reflect the change.
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v3.24.1.1.u2
GOING CONCERN
|
3 Months Ended |
Mar. 31, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
GOING CONCERN |
NOTE
3 — GOING CONCERN
The
accompanying unaudited consolidated financial statements have been prepared in conformity with US GAAP, which contemplates our continuation
as a going concern. We had a working capital deficiency of $19,823,850 as of March 31, 2024, and a net loss from continuing operations
of $479,827 for the three months ended March 31, 2024. As of March 31, 2024, we had an accumulated deficit of $59,535,279. These conditions
raise substantial doubt about our ability to continue as a going concern.
Our
ability to continue as a going concern is dependent upon our ability to successfully accomplish our business plan and eventually attain
profitable operations. The accompanying unaudited consolidated financial statements do not include any adjustments that may be necessary
if we are unable to continue as a going concern.
In
the coming year, our foreseeable cash requirements will relate to development of business operations and associated expenses. We may
experience a cash shortfall and be required to raise additional capital.
Historically,
we have mainly relied upon shareholder loans and advances to finance operations and growth. Management may raise additional capital by
retaining net earnings, if any, or through future public or private offerings of our stock or loans from private investors, although
we cannot assure that we will be able to obtain such financing. Our failure to do so could have a material and adverse effect upon our
shareholders and us.
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v3.24.1.1.u2
PROPERTY AND EQUIPMENT
|
3 Months Ended |
Mar. 31, 2024 |
Property, Plant and Equipment [Abstract] |
|
PROPERTY AND EQUIPMENT |
NOTE
4 — PROPERTY AND EQUIPMENT
We
incur certain costs associated with the design and development of molds and dies for our contract-manufacturing segment. These costs
are held as deposits on the balance sheet until the molds or dies are finished and ready for use. At that point, the costs are included
as part of production equipment in property and equipment and are amortized over their useful lives. We hold title to all molds and dies
used in the manufacture of products.
Property
and equipment and estimated service lives consist of the following:
SCHEDULE OF PROPERTY AND EQUIPMENT AND ESTIMATED SERVICE LIVES
| |
March 31, 2024 | | |
December 31, 2023 | | |
Useful Life (years) |
Furniture and office equipment | |
$ | 12,212 | | |
$ | 12,212 | | |
5-10 |
Vehicles | |
| 18,672 | | |
| 18,672 | | |
3-7 |
Total | |
| 30,884 | | |
| 30,884 | | |
|
Less: accumulated depreciation | |
| (13,187 | ) | |
| (11,959 | ) | |
|
Property and equipment, net | |
$ | 17,697 | | |
$ | 18,925 | | |
|
We
recorded $1,228 and $922 of depreciation expense during the three months ended March 31, 2024 and 2023.
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v3.24.1.1.u2
RELATED PARTY TRANSACTIONS
|
3 Months Ended |
Mar. 31, 2024 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS |
NOTE
5 — RELATED PARTY TRANSACTIONS
In
2007, we issued a 10% promissory note to a family member of our president in exchange for $300,000. The note was due on demand after
May 2008. There were no repayments made during the periods presented. At March 31, 2024 and December 31, 2023, the principal amount owing
on the note was $151,833 and $151,833, respectively. No demand for payment has been made.
On
March 31, 2008, we issued to this same family member, along with two other company shareholders, promissory notes totaling $315,000 ($105,000
each). Under the terms of these three $105,000 notes, we received total proceeds of $300,000 and agreed to repay the amount received
plus a 5% borrowing fee. The notes were due April 30, 2008, after which they were due on demand, with interest accruing at 12% per annum.
We made no payments towards the outstanding notes during the periods presented. The principal balance owing on the notes as of March
31, 2024 and December 31, 2023, was $72,466 and $72,466, respectively. No demand for payment has been made.
There
were $21,882 and $21,882 of short-term advances due to related parties as of March 31, 2024 and December 31, 2023, respectively.
We
have agreed to issue stock options to Iehab Hawatmeh, our president, as compensation for services provided as our chief executive officer.
The terms of his employment agreement require us to grant options to purchase 6,000 shares of our stock each year, with an exercise price
of $0.10. Mr. Hawatmeh held outstanding options to purchase 30,000 shares of common stock as of March 31, 2024. See Note 11–Stock
Options and Warrants.
As
of March 31, 2024 and December 31, 2023, we owed our president a total of $433,379 and $433,379, respectively, in unsecured advances.
The advances and short-term bridge loans were approved by our board of directors under a 5% borrowing fee. The borrowing fees were waived
by our president on these loans. These amounts are included in our liabilities from discontinued operations.
During
the three months ended March 31, 2024, we had a net decrease in deposits with a related-party inventory supplier totaling $8,298. The
related party is an entity controlled by our chief executive officer. All transactions were at a 2% markup over the related-party’s
cost paid for inventory in arm’s-length transactions. Total inventory purchases from the related party were $251,788 and $837,618
during the periods ended March 31, 2024 and December 31, 2023, respectively.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.24.1.1.u2
OTHER ACCRUED LIABILITIES
|
3 Months Ended |
Mar. 31, 2024 |
Payables and Accruals [Abstract] |
|
OTHER ACCRUED LIABILITIES |
NOTE
6 — OTHER ACCRUED LIABILITIES
Accrued
tax liabilities consist of delinquent payroll taxes, interest, and penalties owed by us to the Internal Revenue Service (“IRS”)
and other tax entities.
Accrued
liabilities consist of the following:
SCHEDULE OF ACCRUED LIABILITIES
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
| | |
| |
Tax liabilities | |
$ | 38,335 | | |
$ | 37,228 | |
Accrued Royalty - Globrands LLC | |
| 970,581 | | |
| 1,092,915 | |
Other | |
| 1,946,152 | | |
| 1,759,246 | |
Total | |
$ | 2,955,068 | | |
$ | 2,889,389 | |
Other
accrued liabilities as of March 31, 2024 and December 31, 2023, include a non-interest-bearing payable totaling $45,000 and $45,000,
respectively, that is due on demand and customer deposits totaling $1,924,814 and $1,735,109, respectively.
Accrued
payroll and compensation liabilities consist of the following:
SCHEDULE OF ACCRUED PAYROLL AND COMPENSATION LIABILITIES
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
| | |
| |
Director fees | |
$ | 135,000 | | |
$ | 135,000 | |
Bonus expenses | |
| 121,858 | | |
| 121,858 | |
Commissions | |
| 2,148 | | |
| 2,148 | |
Consulting | |
| 409,822 | | |
| 438,822 | |
Administrative payroll | |
| 4,423,433 | | |
| 4,369,385 | |
Total | |
$ | 5,092,261 | | |
$ | 5,067,213 | |
|
X |
- DefinitionThe entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period.
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v3.24.1.1.u2
COMMITMENTS AND CONTINGENCIES
|
3 Months Ended |
Mar. 31, 2024 |
Commitments and Contingencies Disclosure [Abstract] |
|
COMMITMENTS AND CONTINGENCIES |
NOTE
7 — COMMITMENTS AND CONTINGENCIES
Litigation
and Claims
Various
vendors, service providers, and others have asserted legal claims in previous years. These creditors generally are not actively seeking
collection of amounts due to them, and we have determined that the probability of realizing any loss on these claims is remote and will
seek to compromise and settle at a deep discount any of such claims that are asserted for collection. These amounts are included in our
current liabilities, except where we believe collection or enforcement of the judgments is barred by the applicable statute of limitations,
in which case the liabilities have been eliminated. We have not accrued any liability for claims or judgments that we have determined
to be barred by the applicable statute of limitations, which generally is eight years for judgments in Utah.
Playboy
Enterprises, Inc.
Our
affiliate, Play Beverages, LLC, filed suit against Playboy Enterprises, Inc., in Cook County, Illinois, Circuit Court in October 2012
asserting numerous claims, including breach of contract and tortious interference. Playboy responded with a counterclaim of breach of
contract and trademark infringement. After proceedings in October 2016, the court awarded a judgment of $6.6 million to Playboy against
Play Beverages and CirTran Beverage Corp., our subsidiary. The court denied our motion for a new trial and awarded Playboy treble patent
infringement damages and attorney’s fees. We filed a notice of appeal in July 2017 and again in March 2018. Playboy has initiated
collection efforts but has recovered no funds. In September 2018, the appellate court affirmed the judgment of the circuit court. The
balance due related to this judgment, has been included in liabilities in discontinued operations. As of December 31, 2023, the Company
received legal representation that the judgement can no longer be enforced after seven years, as a result, the Company has recognized
a gain from discontinued operations of $18,878,359 of time barred debt previously included in liabilities from discontinued operations.
Delinquent
Payroll Taxes, Interest, and Penalties
In
November 2004, the IRS accepted our amended offer in compromise (the “Offer”) to settle delinquent payroll taxes, interest,
and penalties, which required us to pay $500,000, remain current in our payment of taxes for five years, and forego claiming any net
operating losses for the years 2001 through 2015 or until we paid taxes on future profits in an amount equal to the taxes of $1,455,767
waived by the Offer. In June 2013, we entered into a partial installment agreement to pay $768,526 in unpaid 2009 payroll taxes, which
required us to pay the IRS 5% of cash deposits. The monthly payments were to continue until the account balances were paid in full or
until the collection statute of limitation expired on October 6, 2020. We are currently in communication with the IRS regarding the statute
of limitations on this settlement and appropriate next steps. During the year ended December 31, 2023, the Company wrote off $512,520
as time barred debt. The amounts of $5,164 and $5,164 were due as March 31, 2024 and December 31, 2023, respectively.
Employment
Agreements
We
engage Iehab Hawatmeh, our president and chief executive officer, through an employment agreement entered in August 2009 and amended
in September 2017. In July 2017, Mr. Hawatmeh had resigned all positions with us to pursue other business activities, thereby effectively
terminating the agreement. However, the amendment to his employment agreement in September 2017 reinstated Mr. Hawatmeh to his previous
positions, with a salary in an amount to be determined. Among other things, the reinstated employment agreement: (a) grants options to
purchase a minimum of 6,000 shares of our stock each year, with an exercise price equal to the market price of our common stock as of
the grant date, for the maximum term allowed under our stock option plan; (b) provides for health insurance coverage, cell phone, car
allowance, life insurance, and director and officer liability insurance, as well as any other bonus approved by our board; and (c) includes
additional incentive compensation as follows: (i) a quarterly bonus equal to 5% of our earnings before interest, taxes, depreciation,
and amortization for the applicable quarter; (ii) bonuses equal to 1% of the net purchase price of any acquisitions we complete that
are directly generated and arranged by Mr. Hawatmeh; and (iii) an annual bonus (payable quarterly) equal to 1% of our gross sales of
all products, net of returns and allowances. On January 1, 2020, we resumed accruing wages for our chief executive officer. A total of
$74,124 and $345,000 was accrued during the periods ended March 31, 2024 and December 31, 2023, respectively.
We
also have an oral agreement with our other director that requires us to issue options to purchase 2,000 shares of our common stock each
year.
License
Agreements
We
have entered into agreements requiring us to pay certain royalties for the manufacture and distribution of licensed products. Fees are
based on a percentage of sales and remitted quarterly and are included in cost of sales for financial reporting purposes.
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v3.24.1.1.u2
NOTES PAYABLE
|
3 Months Ended |
Mar. 31, 2024 |
Notes Payable |
|
NOTES PAYABLE |
NOTE
8 — NOTES PAYABLE
Notes
payable consisted of the following:
SCHEDULE OF NOTES PAYABLE
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
| | |
| |
Note payable to former service provider for past due account payable (current) | |
$ | 90,000 | | |
$ | 90,000 | |
Note payable for settlement of debt (long-term) | |
| 500,000 | | |
| 500,000 | |
Small Business Administration loan | |
| 132,545 | | |
| 134,636 | |
Total | |
$ | 722,545 | | |
$ | 724,636 | |
There
is $379,806 and $366,626 of accrued interest due on these notes as of March 31, 2024 and December 31, 2023, respectively.
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v3.24.1.1.u2
CONVERTIBLE DEBENTURES
|
3 Months Ended |
Mar. 31, 2024 |
Debt Disclosure [Abstract] |
|
CONVERTIBLE DEBENTURES |
NOTE
9 — CONVERTIBLE DEBENTURES
Convertible
debentures consisted of the following:
SCHEDULE OF CONVERTIBLE DEBENTURES
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
| | |
| |
Convertible debenture, 5% stated interest rate, secured by all our assets, due on May 30, 2022 | |
$ | 200,000 | | |
$ | 200,000 | |
Convertible debenture, 5% stated interest rate, secured by all our assets, due on February 8, 2022 | |
| 25,000 | | |
| 25,000 | |
Convertible debenture, 5% stated interest rate, secured by all our assets, due on May 30, 2022 | |
| 25,000 | | |
| 25,000 | |
Convertible debenture, 5% stated interest rate, secured by all our assets, due on December 8, 2022 | |
| 25,000 | | |
| 25,000 | |
Convertible debenture, 5% stated interest rate, secured by all our assets, due on April 30, 2027 | |
| 2,390,528 | | |
| 2,390,528 | |
Subtotal | |
$ | 2,665,528 | | |
$ | 2,665,528 | |
Less: discounts | |
| (299,115 | ) | |
| (323,310 | ) |
Total | |
$ | 2,366,413 | | |
$ | 2,342,218 | |
Less: current portion | |
| (264,284 | ) | |
| (264,284 | ) |
Long-term portion | |
$ | 2,102,129 | | |
$ | 2,077,934 | |
The
convertible debentures and accrued interest are convertible into shares of our common stock at the lower of $100 or the lowest bid price
for the 20 trading days prior to conversion.
As
of March 31, 2024 and December 31, 2023, we had accrued interest on the convertible debentures totaling $1,954,819 and $1,921,590, respectively.
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v3.24.1.1.u2
DERIVATIVE LIABILITIES
|
3 Months Ended |
Mar. 31, 2024 |
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
|
DERIVATIVE LIABILITIES |
NOTE
10 — DERIVATIVE LIABILITIES
As
discussed in Note 9—Convertible Debentures, we have entered into five separate agreements to borrow a total of $2,665,528 with
the outstanding principal and interest being convertible at the holder’s option into common stock of the company at the lesser
of $100 (notes one through four) or $0.10 (note five) or the lowest closing bid price in the prior 20 trading days. Embedded derivatives
are valued separately from the host instrument and are recognized as derivative liabilities in our balance sheet. We measure these instruments
at their estimated fair value and recognize changes in their estimated fair value in results of operations during the period of change.
We have estimated the fair value of these embedded derivatives for convertible debentures and associated warrants using a Monte Carlo
simulation as of March 31, 2024, using the following assumptions:
SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE
Volatility | |
114.8% - 127.5 | % |
Risk-free rates | |
| 4.83% - 4.98 | % |
Stock price | |
$ | 0.025 | |
Remaining life | |
| 0.25- 3.08 years | |
The
fair values of the derivative instruments are measured each quarter, which resulted in a loss of $248,454 and $124,545 during the three
months ended March 31, 2024 and 2023, respectively. As of March 31, 2024 and December 31, 2023, the fair market value of the derivatives
aggregated $1,545,391 and $1,296,937, respectively.
|
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v3.24.1.1.u2
STOCK OPTIONS AND WARRANTS
|
3 Months Ended |
Mar. 31, 2024 |
Equity [Abstract] |
|
STOCK OPTIONS AND WARRANTS |
NOTE
11 — STOCK OPTIONS AND WARRANTS
Stock
Incentive Plans
As
of March 31, 2024 and December 31, 2023, we had no unrecognized compensation related to outstanding options that have not yet vested
at year-end that would be recognized in subsequent periods.
As
of March 31, 2024 and December 31, 2023, there were 40,000 options issued and vested with a weighted average exercise price of $0.03
and a weighted average remaining life of 1.68 years. Outstanding options as of March 31, 2024, consisted of:
SCHEDULE OF STOCK OPTIONS OUTSTANDING
Exercise Price | | |
Count | | |
Average Exercise | | |
Remaining Life | | |
Exercisable | |
$ | 0.01 | | |
| 32,000 | | |
| 0.01 | | |
| 2.48 | | |
| 32,000 | |
$ | 0.10 | | |
| 8,000 | | |
| 0.10 | | |
| 4.75 | | |
| 8,000 | |
| Total | | |
| 40,000 | | |
| 0.03 | | |
| 2.94 | | |
| 40,000 | |
|
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v3.24.1.1.u2
DISCONTINUED OPERATIONS
|
3 Months Ended |
Mar. 31, 2024 |
Discontinued Operations and Disposal Groups [Abstract] |
|
DISCONTINUED OPERATIONS |
NOTE
12—DISCONTINUED OPERATIONS
At
October 21, 2016, we exited the beverage licensing and distribution business. The assets and liabilities associated with this
business are displayed as assets and liabilities from discontinued operations as of March 31, 2024 and December 31, 2023.
Additionally, the revenues and costs associated with this business are displayed as losses from discontinued operations.
During
the year ended December 31, 2023, the Company received legal representation that the judgement related to Play Beverages, LLC, (Note
7) can no longer be enforced after seven years, as a result, the Company has recognized a gain from discontinued operations of $18,873,932
of time barred debt previously included in liabilities from discontinued operations.
SCHEDULE OF DISCONTINUED OPERATIONS
Total
assets and liabilities included in discontinued operations were as follows:
| |
March 31, 2024 | | |
December 31, 2023 | |
Assets from Discontinued Operations: | |
| | | |
| | |
Cash | |
$ | — | | |
$ | — | |
Total assets from discontinued operations | |
$ | — | | |
$ | — | |
| |
| | | |
| | |
Liabilities from Discontinued Operations: | |
| | | |
| | |
Accounts payable | |
$ | 283,818 | | |
$ | 283,818 | |
Accrued liabilities | |
| 58,184 | | |
| 58,184 | |
Accrued interest | |
| 1,674,885 | | |
| 1,636,624 | |
Accrued payroll and compensation expense | |
| 122,864 | | |
| 122,864 | |
Current maturities of long-term debt | |
| 239,085 | | |
| 239,085 | |
Related-party payable | |
| — | | |
| — | |
Short-term advances payable | |
| 2,170,500 | | |
| 2,170,500 | |
Total liabilities from discontinued operations | |
$ | 4,549,336 | | |
$ | 4,511,075 | |
Net
loss from discontinued operations for the three months ended March 31, 2024 and 2023, were comprised of the following components:
| |
2024 | | |
2023 | |
| |
Three Months ended March 31, | |
| |
2024 | | |
2023 | |
Other expense: | |
| | | |
| | |
Interest expense | |
| (38,261 | ) | |
| (37,841 | ) |
Net loss from discontinued operations | |
$ | (38,261 | ) | |
$ | (37,841 | ) |
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v3.24.1.1.u2
SUBSEQUENT EVENTS
|
3 Months Ended |
Mar. 31, 2024 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
NOTE
13 — SUBSEQUENT EVENTS
In
accordance with SFAS 165 (ASC 855-10), management has performed an evaluation of subsequent events through the date that the unaudited
consolidated financial statements were issued and has determined that it does not have any material subsequent events to disclose in
these unaudited consolidated financial statements.
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v3.24.1.1.u2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
Basis of Presentation |
Basis
of Presentation
Our
unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles
in the United States of America (“U.S. GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission
(the “SEC”). These financial statements and the notes attached hereto should be read in conjunction with the financial statements
and notes included in our Form 10-K for the fiscal year ended December 31, 2023. In the opinion of our management, all adjustments, including
normal recurring adjustments necessary to present fairly our financial position, as of March 31, 2024, and the results of our operations
and cash flows for the three months then ended have been included. The results of operations for the interim period are not necessarily
indicative of the results for the full year ending December 31, 2024.
|
Use of Estimates |
Use
of Estimates
The
preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements
and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the estimated useful lives
of property and equipment. Actual results could differ from those estimates.
|
Principles of Consolidation |
Principles
of Consolidation
The
consolidated financial statements include the accounts of the company and our wholly owned subsidiaries: CirTran Products Corp., LBC
Products, Inc., and CirTran Asia, Inc. Intercompany accounts and transactions have been eliminated in consolidation.
|
Use of Estimates |
Use
of Estimates
In
preparing the financial statements in accordance with US GAAP, management is required to make estimates and assumptions that affect the
reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements,
and the reported amounts of revenues and expenses during the reported periods. Actual results could differ from those estimates.
|
Concentrations of Credit Risk |
Concentrations
of Credit Risk
We
maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor
our banking relationships and consequently have not experienced any losses in our accounts. At times, such deposits may exceed the Federal
Deposit Insurance Corporation insurable limit.
|
Cash Equivalents |
Cash
Equivalents
We
consider all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash
equivalents as of March 31, 2024 and December 31, 2023.
|
Revenue Recognition |
Revenue
Recognition
We
follow Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue
from Contracts with Customers, for revenue recognition. Adoption of ASC 606 did not have a significant impact on our financial statements.
We generate revenue by providing product design services and through the sales of tangible product. We recognize revenue upon transfer
of control of promised products or services to customers in an amount that reflects the consideration expected to be received in exchange
for those products or services. We determine the transaction price associated with each deliverable based on the unique contract with
the customer, which is a stand-alone contract that we retain the right to accept or reject. Revenue is recognized net of allowances for
returns and any taxes collected from customers, which are subsequently remitted to governmental authorities.
During
the three months ended March 31, 2024 and 2023, we recognized revenue of $19,515 and $52,570, respectively, related to the performance
obligations under product development service agreements with customers. These contracts are long term in nature and revenue is recognized
at certain milestone intervals upon our delivery and customer acceptance of work product related to those milestones: namely, product
design, packaging, branding display, and prototypes. There were no costs to obtain the contracts identified, and therefore, no asset
has been recorded for customer acquisition costs. We have not recognized impairment losses related to the receivables from these contracts
during the three months ended March 31, 2024 and 2023.
Additionally,
we recognized revenues of $409,876 and $160,839 during the three months ended March 31, 2024 and 2023, respectively, related to the delivery
of products to our customers. Each delivery is based on the unique contract with the customer, which is a stand-alone contract that we
retain the right to accept or reject. Upon acceptance, we oblige delivery of such product to the customer at an agreed-upon place, time,
and price. We recognize revenue under the unique contract upon fulfillment of our performance obligations therein, typically limited
to the delivery of product.
The
Company also recognizes revenue from advanced royalty payments per the terms in its Manufacturing and Distribution Agreement with one
of its distributors. The royalty to be received is calculated based on 8% of gross sales, with an annual minimum royalty paid upfront
per calendar year for the term of the contract. There is a non-refundable $350,000 Minimum Royalty for FY 2023. The Company recognizes
the minimum royalty and corresponding expense at the time of receipt.
|
Accounts Receivable |
Accounts
Receivable
Revenues
that have been recognized but not yet received are recorded as accounts receivable. Losses on receivables will be recognized when it
is more likely than not that a receivable will not be collected. An allowance for estimated uncollectible amounts will be recognized
to reduce the amount receivable to its net realizable value when needed. As March 31, 2024 and December 31, 2023, the Company has not
recorded an allowance for doubtful accounts.
|
Investment in Securities |
Investment
in Securities
Our
cost-method investment consists of an investment in a private digital multi-media technology company that totaled $300,000
at March 31, 2024 and December 31, 2023. Because we owned less than 20%
of that company’s stock as of each date, and no significant influence or control exists, the investment is accounted for using
the cost method. Pursuant to ASC 321, the Company also searched for observable transactions in the investee’s stock.
We
evaluated the investment for impairment and determined there was none during the periods presented.
|
Inventories |
Inventories
Inventories
are stated at the lower of average cost or net realizable value. Cost on manufactured inventories includes labor, material, and overhead.
Overhead cost is based on indirect costs allocated to cost of sales, work-in-process inventory, and finished goods inventory. Indirect
overhead costs have been charged to cost of sales or capitalized as inventory, based on management’s estimate of the benefit of
indirect manufacturing costs to the manufacturing process.
When
there is evidence that the inventory’s value is less than original cost, the inventory is reduced to market value. We determine
market value on current resale amounts and whether technological obsolescence exists. We will seek agreements with manufacturing customers
that require them to purchase their inventory items in the event they cancel their business with us.
From
time to time, we will place deposits on inventory to be delivered in the future. These deposits are carried as a separate balance sheet
component and total $22,508 (non-related-party) and $216,113 (related-party) as of March 31, 2024 and $26,983 (non-related-party) and
$224,411 (related-party) as of December 31, 2023.
On
most of tobacco related products, the Company pays in advance for Federal Excise Taxes and State Excise Taxes prior to receiving product.
The Company accrues those taxes on its balance sheet and expenses them per-unit basis as sold.
Inventory
balances consisted of the following:
SCHEDULE OF INVENTORY
| |
March 31, 2024 | | |
December 31, 2023 | |
Finished goods | |
$ | 817,121 | | |
$ | 772,589 | |
Raw materials | |
| 41,229 | | |
| 43,023 | |
Total | |
$ | 858,350 | | |
$ | 815,612 | |
|
Fair Value of Financial Instruments |
Fair
Value of Financial Instruments
ASC
820-10-15, Fair Value Measurement-Overall-Scope and Scope Exceptions, defines fair value, thereby eliminating inconsistencies
in guidance found in various prior accounting pronouncements, and increases disclosures surrounding fair value calculations. ASC 820-10-15
establishes a three-tiered fair value hierarchy that prioritizes inputs to valuation techniques used in fair value calculations. The
three levels of inputs are defined as follows:
Level
1—Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
Level
2—Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the
asset or liability, such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or
liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which
significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
Level
3—Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant
to the measurement of the fair value of the assets or liabilities.
Accounts
payable and related-party payables have fair values that approximate the carrying value due to the short-term nature of these instruments.
Derivative liabilities are measured using level 3 inputs.
SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES CARRIED AT FAIR VALUED MEASURED ON RECURRING BASIS
| |
Total Fair Value at March 31, 2024 | | |
Quoted prices in active markets (Level 1) | | |
Significant other observable inputs (Level 2) | | |
Significant unobservable inputs(Level 3) | |
Derivative liabilities | |
$ | 1,545,391 | | |
$ | — | | |
$ | — | | |
$ | 1,545,391 | |
| |
Total Fair Value at December 31, 2023 | | |
Quoted prices in active markets (Level 1) | | |
Significant other observable inputs (Level 2) | | |
Significant unobservable inputs (Level 3) | |
Derivative liabilities | |
$ | 1,296,937 | | |
$ | — | | |
$ | — | | |
$ | 1,296,937 | |
|
Loss per Share |
Loss
per Share
Basic
loss per share is calculated by dividing net loss available to common shareholders by the weighted-average number of common shares outstanding
during each period. Diluted loss per share is similarly calculated, except that the weighted-average number of common shares outstanding
would include common shares that may be issued subject to existing rights with dilutive potential when applicable. There were approximately
462,334,000 and 179,468,200 potentially issuable shares from the conversions of convertible debentures outstanding that were excluded
in dilutive outstanding shares for the three months ended March 31, 2024 and 2023, respectively, due to the anti-dilutive effect these
would have on net loss per share. We do not currently have adequate authorized but unissued shares to satisfy our obligations should
all instruments eligible to convert to common stock be exercised. We are not currently contemplating an increase in our authorized shares
but may do so in the future.
|
Recently Issued Accounting Pronouncements |
Recently
Issued Accounting Pronouncements
The
Company continually assesses any new accounting pronouncements to determine their applicability. When it is determined that a new accounting
pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequences of the change
to its Consolidated Financial Statements and assures that there are proper controls in place to ascertain that the Company’s Consolidated
Financial Statements properly reflect the change.
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v3.24.1.1.u2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
SCHEDULE OF INVENTORY |
Inventory
balances consisted of the following:
SCHEDULE OF INVENTORY
| |
March 31, 2024 | | |
December 31, 2023 | |
Finished goods | |
$ | 817,121 | | |
$ | 772,589 | |
Raw materials | |
| 41,229 | | |
| 43,023 | |
Total | |
$ | 858,350 | | |
$ | 815,612 | |
|
SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES CARRIED AT FAIR VALUED MEASURED ON RECURRING BASIS |
SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES CARRIED AT FAIR VALUED MEASURED ON RECURRING BASIS
| |
Total Fair Value at March 31, 2024 | | |
Quoted prices in active markets (Level 1) | | |
Significant other observable inputs (Level 2) | | |
Significant unobservable inputs(Level 3) | |
Derivative liabilities | |
$ | 1,545,391 | | |
$ | — | | |
$ | — | | |
$ | 1,545,391 | |
| |
Total Fair Value at December 31, 2023 | | |
Quoted prices in active markets (Level 1) | | |
Significant other observable inputs (Level 2) | | |
Significant unobservable inputs (Level 3) | |
Derivative liabilities | |
$ | 1,296,937 | | |
$ | — | | |
$ | — | | |
$ | 1,296,937 | |
|
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v3.24.1.1.u2
PROPERTY AND EQUIPMENT (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Property, Plant and Equipment [Abstract] |
|
SCHEDULE OF PROPERTY AND EQUIPMENT AND ESTIMATED SERVICE LIVES |
Property
and equipment and estimated service lives consist of the following:
SCHEDULE OF PROPERTY AND EQUIPMENT AND ESTIMATED SERVICE LIVES
| |
March 31, 2024 | | |
December 31, 2023 | | |
Useful Life (years) |
Furniture and office equipment | |
$ | 12,212 | | |
$ | 12,212 | | |
5-10 |
Vehicles | |
| 18,672 | | |
| 18,672 | | |
3-7 |
Total | |
| 30,884 | | |
| 30,884 | | |
|
Less: accumulated depreciation | |
| (13,187 | ) | |
| (11,959 | ) | |
|
Property and equipment, net | |
$ | 17,697 | | |
$ | 18,925 | | |
|
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v3.24.1.1.u2
OTHER ACCRUED LIABILITIES (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Payables and Accruals [Abstract] |
|
SCHEDULE OF ACCRUED LIABILITIES |
Accrued
liabilities consist of the following:
SCHEDULE OF ACCRUED LIABILITIES
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
| | |
| |
Tax liabilities | |
$ | 38,335 | | |
$ | 37,228 | |
Accrued Royalty - Globrands LLC | |
| 970,581 | | |
| 1,092,915 | |
Other | |
| 1,946,152 | | |
| 1,759,246 | |
Total | |
$ | 2,955,068 | | |
$ | 2,889,389 | |
|
SCHEDULE OF ACCRUED PAYROLL AND COMPENSATION LIABILITIES |
Accrued
payroll and compensation liabilities consist of the following:
SCHEDULE OF ACCRUED PAYROLL AND COMPENSATION LIABILITIES
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
| | |
| |
Director fees | |
$ | 135,000 | | |
$ | 135,000 | |
Bonus expenses | |
| 121,858 | | |
| 121,858 | |
Commissions | |
| 2,148 | | |
| 2,148 | |
Consulting | |
| 409,822 | | |
| 438,822 | |
Administrative payroll | |
| 4,423,433 | | |
| 4,369,385 | |
Total | |
$ | 5,092,261 | | |
$ | 5,067,213 | |
|
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v3.24.1.1.u2
NOTES PAYABLE (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Notes Payable |
|
SCHEDULE OF NOTES PAYABLE |
Notes
payable consisted of the following:
SCHEDULE OF NOTES PAYABLE
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
| | |
| |
Note payable to former service provider for past due account payable (current) | |
$ | 90,000 | | |
$ | 90,000 | |
Note payable for settlement of debt (long-term) | |
| 500,000 | | |
| 500,000 | |
Small Business Administration loan | |
| 132,545 | | |
| 134,636 | |
Total | |
$ | 722,545 | | |
$ | 724,636 | |
|
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v3.24.1.1.u2
CONVERTIBLE DEBENTURES (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Debt Disclosure [Abstract] |
|
SCHEDULE OF CONVERTIBLE DEBENTURES |
Convertible
debentures consisted of the following:
SCHEDULE OF CONVERTIBLE DEBENTURES
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
| | |
| |
Convertible debenture, 5% stated interest rate, secured by all our assets, due on May 30, 2022 | |
$ | 200,000 | | |
$ | 200,000 | |
Convertible debenture, 5% stated interest rate, secured by all our assets, due on February 8, 2022 | |
| 25,000 | | |
| 25,000 | |
Convertible debenture, 5% stated interest rate, secured by all our assets, due on May 30, 2022 | |
| 25,000 | | |
| 25,000 | |
Convertible debenture, 5% stated interest rate, secured by all our assets, due on December 8, 2022 | |
| 25,000 | | |
| 25,000 | |
Convertible debenture, 5% stated interest rate, secured by all our assets, due on April 30, 2027 | |
| 2,390,528 | | |
| 2,390,528 | |
Subtotal | |
$ | 2,665,528 | | |
$ | 2,665,528 | |
Less: discounts | |
| (299,115 | ) | |
| (323,310 | ) |
Total | |
$ | 2,366,413 | | |
$ | 2,342,218 | |
Less: current portion | |
| (264,284 | ) | |
| (264,284 | ) |
Long-term portion | |
$ | 2,102,129 | | |
$ | 2,077,934 | |
|
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v3.24.1.1.u2
STOCK OPTIONS AND WARRANTS (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Equity [Abstract] |
|
SCHEDULE OF STOCK OPTIONS OUTSTANDING |
SCHEDULE OF STOCK OPTIONS OUTSTANDING
Exercise Price | | |
Count | | |
Average Exercise | | |
Remaining Life | | |
Exercisable | |
$ | 0.01 | | |
| 32,000 | | |
| 0.01 | | |
| 2.48 | | |
| 32,000 | |
$ | 0.10 | | |
| 8,000 | | |
| 0.10 | | |
| 4.75 | | |
| 8,000 | |
| Total | | |
| 40,000 | | |
| 0.03 | | |
| 2.94 | | |
| 40,000 | |
|
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DISCONTINUED OPERATIONS (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Discontinued Operations and Disposal Groups [Abstract] |
|
SCHEDULE OF DISCONTINUED OPERATIONS |
SCHEDULE OF DISCONTINUED OPERATIONS
Total
assets and liabilities included in discontinued operations were as follows:
| |
March 31, 2024 | | |
December 31, 2023 | |
Assets from Discontinued Operations: | |
| | | |
| | |
Cash | |
$ | — | | |
$ | — | |
Total assets from discontinued operations | |
$ | — | | |
$ | — | |
| |
| | | |
| | |
Liabilities from Discontinued Operations: | |
| | | |
| | |
Accounts payable | |
$ | 283,818 | | |
$ | 283,818 | |
Accrued liabilities | |
| 58,184 | | |
| 58,184 | |
Accrued interest | |
| 1,674,885 | | |
| 1,636,624 | |
Accrued payroll and compensation expense | |
| 122,864 | | |
| 122,864 | |
Current maturities of long-term debt | |
| 239,085 | | |
| 239,085 | |
Related-party payable | |
| — | | |
| — | |
Short-term advances payable | |
| 2,170,500 | | |
| 2,170,500 | |
Total liabilities from discontinued operations | |
$ | 4,549,336 | | |
$ | 4,511,075 | |
Net
loss from discontinued operations for the three months ended March 31, 2024 and 2023, were comprised of the following components:
| |
2024 | | |
2023 | |
| |
Three Months ended March 31, | |
| |
2024 | | |
2023 | |
Other expense: | |
| | | |
| | |
Interest expense | |
| (38,261 | ) | |
| (37,841 | ) |
Net loss from discontinued operations | |
$ | (38,261 | ) | |
$ | (37,841 | ) |
|
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SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES CARRIED AT FAIR VALUED MEASURED ON RECURRING BASIS (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Platform Operator, Crypto Asset [Line Items] |
|
|
Derivative liabilities |
$ 1,545,391
|
$ 1,296,937
|
Fair Value, Inputs, Level 1 [Member] |
|
|
Platform Operator, Crypto Asset [Line Items] |
|
|
Derivative liabilities |
|
|
Fair Value, Inputs, Level 2 [Member] |
|
|
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|
|
Derivative liabilities |
|
|
Fair Value, Inputs, Level 3 [Member] |
|
|
Platform Operator, Crypto Asset [Line Items] |
|
|
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$ 1,545,391
|
$ 1,296,937
|
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v3.24.1.1.u2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Product Information [Line Items] |
|
|
|
Cash equivalents |
$ 0
|
|
$ 0
|
Revenue recognized |
$ 429,391
|
$ 213,409
|
|
Percentage of royalty gross sales |
8.00%
|
|
|
Non-refundable minimum royalty |
|
|
350,000
|
Allowance for doubtful accounts receivable |
$ 0
|
|
0
|
Investment in securities |
$ 300,000
|
|
300,000
|
Potentially issuable common shares |
462,334,000
|
179,468,200
|
|
Digital Multi Media Technology [Member] |
|
|
|
Product Information [Line Items] |
|
|
|
Investment in securities |
$ 300,000
|
|
300,000
|
Digital Multi Media Technology [Member] | Maximum [Member] |
|
|
|
Product Information [Line Items] |
|
|
|
Stock percentage |
20.00%
|
|
|
Nonrelated Party [Member] |
|
|
|
Product Information [Line Items] |
|
|
|
Deposits on inventory |
$ 22,508
|
|
26,983
|
Related Party [Member] |
|
|
|
Product Information [Line Items] |
|
|
|
Deposits on inventory |
216,113
|
|
$ 224,411
|
Product Delivery to Customers [Member] |
|
|
|
Product Information [Line Items] |
|
|
|
Revenue recognized |
409,876
|
$ 160,839
|
|
Product Development Service [Member] |
|
|
|
Product Information [Line Items] |
|
|
|
Revenue recognized |
$ 19,515
|
$ 52,570
|
|
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GOING CONCERN (Details Narrative) - USD ($)
|
3 Months Ended |
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
|
Working capital deficiency |
$ 19,823,850
|
|
Net loss from continuing operations |
479,827
|
|
Accumulated deficit |
$ 59,535,279
|
$ 59,017,191
|
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v3.24.1.1.u2
SCHEDULE OF PROPERTY AND EQUIPMENT AND ESTIMATED SERVICE LIVES (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Property, Plant and Equipment [Line Items] |
|
|
Total |
$ 30,884
|
$ 30,884
|
Less: accumulated depreciation |
(13,187)
|
(11,959)
|
Property and equipment, net |
17,697
|
18,925
|
Furniture and Office Equipment [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total |
$ 12,212
|
12,212
|
Furniture and Office Equipment [Member] | Minimum [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Useful Life (years) |
5 years
|
|
Furniture and Office Equipment [Member] | Maximum [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Useful Life (years) |
10 years
|
|
Vehicles [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total |
$ 18,672
|
$ 18,672
|
Vehicles [Member] | Minimum [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Useful Life (years) |
3 years
|
|
Vehicles [Member] | Maximum [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Useful Life (years) |
7 years
|
|
X |
- DefinitionAmount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.
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v3.24.1.1.u2
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)
|
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2008 |
Mar. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2007 |
Related Party Transaction [Line Items] |
|
|
|
|
Notes payable |
|
$ 722,545
|
$ 724,636
|
|
Number of options granted to purchase shares |
|
2,000
|
|
|
Iehab Hawatmeh [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Borrowing fee percentage |
|
5.00%
|
|
|
Due to related parties |
|
$ 433,379
|
433,379
|
|
Iehab Hawatmeh [Member] | Employee Agreement [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Number of options granted to purchase shares |
|
6,000
|
|
|
Options granted, exercise price |
|
$ 0.10
|
|
|
Number of stock options outstanding |
|
30,000
|
|
|
Chief Executive Officer [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Decrease in deposits with a related-party inventory supplier |
|
$ 8,298
|
|
|
Inventory percentage |
|
2.00%
|
|
|
Inventory purchase from related party |
|
$ 251,788
|
837,618
|
|
Related Party [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Due to related parties |
|
21,882
|
21,882
|
|
Promissory Notes [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Debt instrument interest rate |
12.00%
|
|
|
|
Notes payable |
|
72,466
|
72,466
|
|
Notes payable, face amount |
$ 315,000
|
|
|
|
proceeds from notes payable |
$ 300,000
|
|
|
|
Borrowing fee percentage |
5.00%
|
|
|
|
Promissory Notes [Member] | Family Member of President [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Notes payable, face amount |
$ 105,000
|
|
|
|
Promissory Notes [Member] | Shareholder One [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Notes payable, face amount |
105,000
|
|
|
|
Promissory Notes [Member] | Shareholder Two [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Notes payable, face amount |
$ 105,000
|
|
|
|
Promissory Notes [Member] | Family Member of President [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Debt instrument interest rate |
|
|
|
10.00%
|
Proceeds from related party debt |
|
|
|
$ 300,000
|
Notes payable |
|
$ 151,833
|
$ 151,833
|
|
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v3.24.1.1.u2
SCHEDULE OF ACCRUED LIABILITIES (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Payables and Accruals [Abstract] |
|
|
Tax liabilities |
$ 38,335
|
$ 37,228
|
Accrued Royalty - Globrands LLC |
970,581
|
1,092,915
|
Other |
1,946,152
|
1,759,246
|
Total |
$ 2,955,068
|
$ 2,889,389
|
X |
- DefinitionCarrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
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SCHEDULE OF ACCRUED PAYROLL AND COMPENSATION LIABILITIES (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Payables and Accruals [Abstract] |
|
|
Director fees |
$ 135,000
|
$ 135,000
|
Bonus expenses |
121,858
|
121,858
|
Commissions |
2,148
|
2,148
|
Consulting |
409,822
|
438,822
|
Administrative payroll |
4,423,433
|
4,369,385
|
Total |
$ 5,092,261
|
$ 5,067,213
|
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v3.24.1.1.u2
COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)
|
1 Months Ended |
3 Months Ended |
12 Months Ended |
Sep. 30, 2017 |
Oct. 31, 2016 |
Jun. 30, 2013 |
Nov. 30, 2004 |
Mar. 31, 2024 |
Dec. 31, 2023 |
Loss Contingencies [Line Items] |
|
|
|
|
|
|
Number of options granted to purchase shares |
|
|
|
|
2,000
|
|
Employment Agreements [Member] | Iehab Hawatmeh [Member] |
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
Number of options granted to purchase shares |
6,000
|
|
|
|
|
|
Quarterly bonus as stated percentage of earnings before interest, taxes, depreciation and amortization for the applicable quarter |
5.00%
|
|
|
|
|
|
Bonus percentage of net purchase price of acquisitions completed |
1.00%
|
|
|
|
|
|
Annual bonus percentage of gross sales, net of returns and allowances |
1.00%
|
|
|
|
|
|
Accrued wages |
|
|
|
|
$ 74,124
|
$ 345,000
|
Delinquent Payroll Taxes Interest and Penalties [Member] |
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
Payment for acceptance |
|
|
|
$ 500,000
|
|
|
Payment of tax term |
|
|
|
5 years
|
|
|
Amount of taxes waived |
|
|
|
$ 1,455,767
|
|
|
Accrued payroll taxes |
|
|
$ 768,526
|
|
|
|
Internal revenue service rate of cash deposit |
|
|
5.00%
|
|
|
|
Loss contingency accrual |
|
|
|
|
|
512,520
|
Delinquent Payroll Taxes Interest and Penalties [Member] | Related Party [Member] |
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
Due to related party |
|
|
|
|
$ 5,164
|
5,164
|
Playboy Enterprises, Inc. [Member] |
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
Litigation settlement amount |
|
$ 6,600,000
|
|
|
|
|
Gain from discontinued operations |
|
|
|
|
|
$ 18,878,359
|
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v3.24.1.1.u2
SCHEDULE OF NOTES PAYABLE (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Notes Payable |
|
|
Note payable to former service provider for past due account payable (current) |
$ 90,000
|
$ 90,000
|
Note payable for settlement of debt (long-term) |
500,000
|
500,000
|
Small Business Administration loan |
132,545
|
134,636
|
Total |
$ 722,545
|
$ 724,636
|
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v3.24.1.1.u2
SCHEDULE OF CONVERTIBLE DEBENTURES (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Short-Term Debt [Line Items] |
|
|
Subtotal |
$ 2,665,528
|
$ 2,665,528
|
Less: discounts |
(299,115)
|
(323,310)
|
Total |
2,366,413
|
2,342,218
|
Less: current portion |
(264,284)
|
(264,284)
|
Long-term portion |
2,102,129
|
2,077,934
|
Convertible Debt One [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Subtotal |
200,000
|
200,000
|
Convertible Debenture Two [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Subtotal |
25,000
|
25,000
|
Convertible Debenture Three [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Subtotal |
25,000
|
25,000
|
Convertible Debenture Four [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Subtotal |
25,000
|
25,000
|
Convertible Debenture Five [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Subtotal |
$ 2,390,528
|
$ 2,390,528
|
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v3.24.1.1.u2
SCHEDULE OF CONVERTIBLE DEBENTURES (Details) (Parenthetical)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Dec. 31, 2023 |
Convertible Debt One [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Convertible debenture, stated interest rate |
5.00%
|
5.00%
|
Convertible debenture, maturity date |
May 30, 2022
|
May 30, 2022
|
Convertible Debenture Two [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Convertible debenture, stated interest rate |
5.00%
|
5.00%
|
Convertible debenture, maturity date |
Feb. 08, 2022
|
Feb. 08, 2022
|
Convertible Debenture Three [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Convertible debenture, stated interest rate |
5.00%
|
5.00%
|
Convertible debenture, maturity date |
May 30, 2022
|
May 30, 2022
|
Convertible Debenture Four [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Convertible debenture, stated interest rate |
5.00%
|
5.00%
|
Convertible debenture, maturity date |
Dec. 08, 2022
|
Dec. 08, 2022
|
Convertible Debenture Five [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Convertible debenture, stated interest rate |
5.00%
|
5.00%
|
Convertible debenture, maturity date |
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v3.24.1.1.u2
SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE (Details)
|
3 Months Ended |
Mar. 31, 2024 |
Measurement Input, Price Volatility [Member] | Minimum [Member] |
|
Derivative [Line Items] |
|
Derivative liability, measurement input |
114.8
|
Measurement Input, Price Volatility [Member] | Maximum [Member] |
|
Derivative [Line Items] |
|
Derivative liability, measurement input |
127.5
|
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member] |
|
Derivative [Line Items] |
|
Derivative liability, measurement input |
4.83
|
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member] |
|
Derivative [Line Items] |
|
Derivative liability, measurement input |
4.98
|
Measurement Input, Share Price [Member] |
|
Derivative [Line Items] |
|
Derivative liability, measurement input |
0.025
|
Measurement Input, Maturity [Member] | Minimum [Member] |
|
Derivative [Line Items] |
|
Derivative liability, remaining life |
3 months
|
Measurement Input, Maturity [Member] | Maximum [Member] |
|
Derivative [Line Items] |
|
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v3.24.1.1.u2
DERIVATIVE LIABILITIES (Details Narrative) - USD ($)
|
3 Months Ended |
|
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
|
|
|
Convertible debentures |
$ 2,665,528
|
|
$ 2,665,528
|
Terms of conversion feature description |
convertible at the holder’s option into common stock of the company at the lesser
of $100 (notes one through four) or $0.10 (note five) or the lowest closing bid price in the prior 20 trading days.
|
|
|
Lowest bid price |
$ 100
|
|
|
Loss on derivative valuation |
$ (248,454)
|
$ (124,545)
|
|
Derivative liabilities current |
$ 1,545,391
|
|
$ 1,296,937
|
X |
- DefinitionAmount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt.
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v3.24.1.1.u2
SCHEDULE OF STOCK OPTIONS OUTSTANDING (Details)
|
3 Months Ended |
Mar. 31, 2024
$ / shares
shares
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Count |
40,000
|
Average Exercise | $ / shares |
$ 0.03
|
Remaining Life |
2 years 11 months 8 days
|
Exercisable |
40,000
|
Exercise Price Range One [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Exercise Price | $ / shares |
$ 0.01
|
Count |
32,000
|
Average Exercise | $ / shares |
$ 0.01
|
Remaining Life |
2 years 5 months 23 days
|
Exercisable |
32,000
|
Exercise Price Range Two [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Exercise Price | $ / shares |
$ 0.10
|
Count |
8,000
|
Average Exercise | $ / shares |
$ 0.10
|
Remaining Life |
4 years 9 months
|
Exercisable |
8,000
|
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v3.24.1.1.u2
SCHEDULE OF DISCONTINUED OPERATIONS (Details) - USD ($)
|
3 Months Ended |
|
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Assets from Discontinued Operations: |
|
|
|
Cash |
|
|
|
Total assets from discontinued operations |
|
|
|
Liabilities from Discontinued Operations: |
|
|
|
Accounts payable |
283,818
|
|
283,818
|
Accrued liabilities |
58,184
|
|
58,184
|
Accrued interest |
1,674,885
|
|
1,636,624
|
Accrued payroll and compensation expense |
122,864
|
|
122,864
|
Current maturities of long-term debt |
239,085
|
|
239,085
|
Related-party payable |
|
|
|
Short-term advances payable |
2,170,500
|
|
2,170,500
|
Total liabilities from discontinued operations |
4,549,336
|
|
$ 4,511,075
|
Other expense: |
|
|
|
Interest expense |
(38,261)
|
$ (37,841)
|
|
Net loss from discontinued operations |
$ (38,261)
|
$ (37,841)
|
|
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