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NET LOSS PER COMMON SHARE (Tables)

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

For the years ended December 31, 2023 and 2022 since the Company had net losses, the effect of common stock equivalents is anti-dilutive, and, as such, common stock equivalents have been excluded from the calculation.

		Year Ended December 31, 2023				Year Ended December 31, 2022
Basic net loss per share computation:
Net loss		$	(1,070,095	)		$	(282,219	)
Weighted-average common shares outstanding			5,259,595				5,167,081
Basic net loss per share		$	(0.20	)		$	(0.05	)
Diluted net loss per share computation:
Net loss per above		$	(1,070,095	)		$	(282,219	)
Weighted-average common shares outstanding			5,259,595				5,167,081
Incremental shares for convertible promissory note, warrants and stock options			-				-
Total adjusted weighted-average shares			5,259,595				5,167,081
Diluted net loss per share		$	(0.20	)		$	(0.05	)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

The following table summarizes securities that, if exercised, would have an anti-dilutive effect on earnings per share.

		Year Ended December 31, 2023				Year Ended December 31, 2022
Stock options			-				158,420
Warrants			-				-
Total potential dilutive securities not included in loss per share			-				158,420

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- References

No definition available.

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- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

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