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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2024
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Disaggregation of Revenues

 

 

Years Ended

December 31,

 

 

 

2024

 

 

2023

 

Recruiters On Demand

 

$120

 

 

$1,848,268

 

Consulting and staffing services

 

 

5,602

 

 

 

129,157

 

Software Subscriptions

 

 

-

 

 

 

412,898

 

Full time placement fees

 

 

-

 

 

 

20,000

 

Marketplace Solutions

 

 

606,324

 

 

 

675,256

 

Revenue Share

 

 

-

 

 

 

102,440

 

Total revenue

 

$612,046

 

 

$3,188,019

 

Schedule Of Expected Deferred Revenue Recognition

 

 

Total 

Contract Liabilities 

 

 

 

 

 

December 31,

 

 

Recognize

 

 

 

2024

 

 

2025

 

Other

 

$49,371

 

 

$49,371

 

Marketplace Solutions

 

 

46,025

 

 

 

46,025

 

Total

 

$95,396

 

 

$95,396

 

Schedule Of fair value of assets and liabilities

 

 

Fair Value at

December 31,

 

 

Fair Value Measurement Using

 

 

 

2024

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

Marketable Securities

 

$142,275

 

 

$142,275

 

 

$-

 

 

$-

 

Warrant Liability

 

$490,541

 

 

$-

 

 

$-

 

 

$490,541

 

 

 

Fair Value at

December 31,

 

 

Fair Value Measurement Using

 

 

 

2023

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

Marketable Securities

 

$382,144

 

 

$382,144

 

 

$-

 

 

$-

 

Warrant Liability

 

$504,000

 

 

$-

 

 

$-

 

 

$504,000

 

Schedule Of warrant liabilities measured at fair value on a recurring basis

Ending balance, December 31, 2022

 

$600,000

 

Re-measurement adjustments:

 

 

-

 

Change in fair value of warrant liability

 

 

(96,000 )

Ending balance, December 31, 2023

 

$504,000

 

Re-measurement adjustments:

 

 

-

 

Change in fair value of warrant liability

 

 

(13,459 )

Ending balance, December 31, 2024

 

$490,541

 

Summary of unobservable inputs used in the fair value measurements of the derivative liabilities

 

 

December 31,

2024

 

Fair value

 

$490,541

 

Valuation technique

 

Backsolve method

 

Significant unobservable input

 

Time to maturity and volatility

 

 

 

December 31,

2023

 

Fair value

 

$

504,000

 

Valuation technique

 

Backsolve method

 

Significant unobservable input

 

Time to maturity and volatility

 

Schedule Of Anti-dilutive securities

 

 

Year Ended

December 31,

 

 

 

2024

 

 

2023

 

Net loss

 

$(22,593,628 )

 

$(6,659,899 )

Deemed dividend

 

 

-

 

 

 

(503,642 )

Net loss attributable to commons shareholders, numerator, basic computation

 

$(22,593,628 )

 

$(7,163,541 )

 

 

December 31,

 

 

December 31,

 

 

 

2024

 

 

2023

 

Options

 

 

13,937

 

 

 

240,188

 

Warrants

 

 

342,828

 

 

 

979,853

 

Convertible preferred stock

 

 

-

 

 

 

28,667

 

 

 

 

356,765

 

 

 

1,248,708