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ORGANIZATION AND DESCRIPTION OF BUSINESS (Details 1) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Net Sales | $ 3,939,474 | $ 3,894,901
Cost of Sales | 1,489,458 | 1,954,328
Gross Profit | 2,450,016 | 1,947,742
Sales & Marketing | 1,996,363 | 1,677,976
General & Administrative | 1,902,760 | 894,521
Depreciation & Amortization | 523,380 | 437,832
Payroll Expenses | 220,298 | 18,397
Operating Income (Loss) | (3,795,995) | (2,069,638)
Interest Expense | 0 | 24,426
Net Income (Loss) | (3,765,932) | (2,094,064)
Other income | 0 | $ 7,169
As Filed |  |
Net Sales | 4,955,000,000 |
Cost of Sales | 2,088,000,000 |
Gross Profit | 2,867,000,000 |
Sales & Marketing | 1,678,000,000 |
General & Administrative | 1,823,000,000 |
Depreciation & Amortization | 345,000,000 |
Payroll Expenses | 811,000,000 |
Total other Income Expense | 4,775,000,000 |
Operating Income (Loss) | (1,908,000,000) |
Interest Expense | 25,000,000 |
Income (Loss) Before Tax | (1,933,000,000) |
Onter income | 7,000,000 |
Net Income (Loss) | $ (1,926,000,000) |
Basic | $ (0.18) |
Diluted | $ (0.18) |
Restatement adjustment |  |
Net Sales | $ (1,061,000,000) |
Cost of Sales | 134,000,000 |
Gross Profit | (920,000,000) |
Sales & Marketing | 0 |
General & Administrative | 929,000,000 |
Depreciation & Amortization | 94,000,000 |
Payroll Expenses | 78,000,000 |
Total other Income Expense | (757,000,000) |
Operating Income (Loss) | (163,000,000) |
Interest Expense | 0 |
Income (Loss) Before Tax | (163,000,000) |
Onter income | (7,000,000) |
Net Income (Loss) | $ (170,000,000) |
Basic | $ (0.17) |
Diluted | $ (0.09) |
Other income | $ 7,000,000 |
As Restated |  |
Net Sales | 3,894,000,000 |
Cost of Sales | 1,954,000,000 |
Gross Profit | 1,947,000,000 |
Sales & Marketing | 1,678,000,000 |
General & Administrative | 894,000,000 |
Depreciation & Amortization | 438,000,000 |
Payroll Expenses | 889,000,000 |
Total other Income Expense | 4,017,000,000 |
Operating Income (Loss) | (2,070,000,000) |
Interest Expense | 25,000,000 |
Income (Loss) Before Tax | (2,095,000,000) |
Onter income | 0 |
Net Income (Loss) | $ (2,095,000,000) |
Basic | $ (0.37) |
Diluted | $ (0.37) |
Other income | $ 7,000,000 |

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